Taxation shirkadaha - raadinta xal fiicnayn

Taxation shirkadaha aasaasay by sharciga of State meesha wax ku qasab ku ah canshuur. Marka aad ka gudbayso xadka caadooyinkii badeecadaha lagama maarmaanka u ah hay'ad ganacsi si ay u bixiyaan dhiganta waajibaadka dheeraadka ah iyo canshuurta. sharciga Tax dejisa oo dhan xiriirka ee xisaabinta iyo bixinta canshuurta iyo lacagaha aan canshuurta, iyo sidoo kale xuquuqda iyo waajibaadka dhinacyada in ay xiriir kuwa.

Qaab-dhismeedka aasaasiga ah ee nidaamka canshuuraha isku dayi doonaa in la tixgeliyo tusaale ahaan ka mid ah Ruushka. Sidaas daraaddeed, si toos ah by Xeerka Tax (halkan - Code cashuuraha), iyadoo la isticmaalayo mabda'a sinnaan loo wada dhan, go'aamiyo liiska cashuuro iyo qarashyo. Sida uu qabo sharciga ma ogola isticmaalka heerka canshuurta, faa'iidooyinka iyo xaaladaha kale ee gaarka ah ku xiran tahay asalka ah ee caasimada, ka tirsan ayaa ceegaagta dabaqa sare ee ka tirsan dowladda ama foomamka qaar ka mid ah lahaansho. Taxation ee shirkadaha waa in aan si kasta oo carqaladayn horumarinta dhaqaalaha dalka ama carqaladeeyo midnimada boos dhaqaale ee Ruushka.

Mawduuca ku saabsan nidaamka canshuuraha si toos ah waa qofka iyo waxyaabaha asaasiga ah ee canshuurta ka mid ah shayga canshuuraha, saldhigga canshuurta iyo muddo, cashuurta, codsigooda, iyo sidoo kale shuruudaha lacag bixinta miisaaniyadda. Sidoo kale, sharciga this qeexan yihiin sabab u ah codsiga ah ee gargaarka canshuurta.

Sida laga soo xigtay canshuuraha Code Tax shirkadaha waxa uu ka kooban yahay go'an canshuuraha, taas oo u kala qaybsan yihiin federaalka, gobolka, maamulo canshuuraha gaarka ah iyo kuwa maxalliga ah. nidaamka canshuurta federaalka waxaa la aasaasay by noqoshada canshuurta si toos ah iyo si aan toos ahayn, iyo sidoo kale canshuurta bulshada midaysan. Iyadoo la tixgelinayo gobolka, ka dibna halkan waa: cashuurta gaadiidka, canshuurta ku saabsan khamaarka iyo hantida ah ururada. maamulo canshuuraha Gaarka ah siiyaan codsiga nidaamka la fududeeyay canshuuraha.

Iyada oo la tixgelinayo ku qorani, waxaa suurtagal ah in la sameeyo guud ee soo socda. Under federaalka loola jeedaa canshuurta in lagu wadaa by sharciga canshuurta Ruush, iyo waa in ay waajib dhulka oo dhan ee dalka. The cashuurta gobolka iyo dowladda hoose ka mid ah kuwa la aqbalay by xeerarka sharciga ah ee degmada, iyo in la bixiyo oo keliya dhulka ka mid ah kuwan units maamulka. maamulo canshuuraha Gaarka bedeli kartaa canshuurta caadiga on set gaar ah by Code cashuuraha.

Taxation ee shirkadaha waa in ay gacan ka ballaarinta hawlaha ganacsiga ay. Inta badan sabab u qabsoomi sharciga canshuurta ee canshuur ah ay leeyihiin "hooska" iyo qorsheyaasha foomamka si loo yareeyo deymaha cashuurta.

Sababo la ballaarinta joogtada ah ee kala duwan ee beeraha shaqsi dadweynaha dowladda marar aad u kiciyey arrinta cashuurta ee shirkadaha yar yar. In shuqullada Ruush casriga ah, waayo, wax fa'iido leh sida nidaamka canshuurta fududeeyey, kaas oo bixiya isticmaalka heerka qaarkood canshuurta hal dakhliga.

On ku salaysan waayo-aragnimo qaranka ee daneeyayaasha, waxaa lagu soo gabagabeeyey karaa in cashuurta ee shirkadaha yar yar maanta wali dhammaystirnayn. Sidaas darteed, isticmaalka "canshuuraha fududeeyay" ma ogola diiwaangelinta ee qofka VAT iyo this aad bay u adkaynaysaa shaqada la hay'adaha kale ee ganacsiga. canshuurta ganacsi waxa uu dhinaca kale negative - codsiga ah ee heerka go'an in dakhliga. nidaamka accrual canshuurta Tani ma aha had iyo jeer dhaqaale ahaan faa'iidada shirkadda sababtoo ah waxa aanu qaadan Karin in lagu xisaabiyo kharashka isla muddadaas.