Bhonasi depreciation - chii ichi?

Chinenge kambani ose ane wakaiswa yesangano (Fa). Vanofanira kupfeka pfuma. Maererano nemitemo PBU, chengeta zvinyorwa uchishandisa hurongwa, uye vari pasi amortization.

depreciation mari

суммы, направленные на возмещение износа ОС. mari iyi dzinounzwa kuti mari yacho Os kusakara. Ivo vanobatanidzwa mutengo kurapwa kana kugadzirwa.

суммы, рассчитываемые на основе балансовой стоимости соответствующих объектов и норм. Amortization kupomera - mari rinowanikwa pachishandiswa bhuku kukosha zvivako uye mitemo. Ndozvakajairwa anonzi wegore ndivo nekuripira vaneta-kubva zvikamu Os.

pfuma boka

Vari akaumba zvichienderana ya rinokosha muupenyu zvinhu:

• I boka - makore 1-2;
• II - 2-3;
• III - 3-5 makore;
• IV - 5-7;
• V - 7-10;
• VI - 10-15;
• VII - 15-20;
• VIII - 20-25;
• IX - 25-30;
• X - kupfuura makore 30.

Chii depreciation kubva pazvinhu midziyo mubayiro?

In mutemo, izwi iri asina kutaurwa. Zvisinei, maakaundendi uye nezvoupfumi pfungwa pabasa ravo zvikuru nokushingaira kushandiswa.

The taxpayer zvingasanganisira ari kubhadhara hwakanyorwa nhau nguva (zvichienderana mitero hurumende), mutengo guru upfumi munyika uchishandisa ezvinhu, ndiko, mari kuti kambani vaparidze panguva imwe chete. Izvi "ropafadzo" ndiro bhonasi depreciation. может производиться, в том числе, на достройку, реконструкцию, модернизацию объекта. Charge anogona kuitwa, kusanganisira kuti kupera, rokuvakazve uye mazuvaano pakati zvinhu.

kurambidzwa

Vanoverengeka vavo.

невозможно в отношении объектов, полученных на безвозмездной основе. Chekutanga, kushandiswa bhonasi depreciation hazvibviri kuti zvinhu vakawana pasina muripo. The runoenzanirana ushe anosimbisa nyaya 9, ndima 258 NC.

. Chechipiri, anogadza kunonyanyisa uwandu bhonasi depreciation. Os yomumwe III uye boka VIII-X, ndiyo 10%, ukuwo mamwe zvinhu (III-VII c.) - 30% (kare 10%).

zviratidzi aya akashandisa kusika zvishomanana kubviswa kutora, retrofitting, retooling, etc ..

kupora

Zvinonzi munzvimbo Implementation pamberi expiry 5 makore kubva musi kuna Os kushandiswa. простыми словами, включение ее суммы в доходы. Kudzorerwa bhonasi depreciation - iri, nemashoko ari nyore, ayo unyorwe mubatanidzwa mari. Runoenzanirana zvinodiwa mu ya. September 4, ndima 258 Article Tax Code.

Kuti ichadzorerwa, uye kwemakore 10 uye 30 muzana uwandu chero mari. Nokuti dzimwe nzira Kuraswa nzira iyi haina inopiwa.

Transitional mbuva

The itsva reShanduro Tax Code nyaya 258 akapinda kushanda muna 2009

Maererano ya. March 2nd nyaya yacho Code, ndima 272, depreciation bhonasi - ndiye chitsama kunozivikanwa mu mari munguva umo akanga atanga kuchaja depreciation zvinhu, akaitwa guta upfumi.

Kubva ichi zvinoreva kuti kuunganidza / kusikwa chinhu, shoma 30% rinoshandisirwa zvinhu kuisa kushanda kubva December 2008. Kana rokuvakazve, uye dzimwe nguva zvaitaurwa ndima 9 Chikamu 258 Tax Code, ichi "ropafadzo" anogona kushandiswa kana yepakutanga mutengo upgradable chinhu kuchinja pashure January 1st. 2009

Zvisinei, pasi zvokudya ndima 9 Chikamu 10 Federal Law nhamba 224, mugadziriro nyaya itsva. 258 inofanira kushandiswa uchishandisa hurongwa kuisa kushanda muna January 2008. Saka maakaundendi akamutsa mubvunzo: kana kuti zvinyorwe mari depreciation bhonasi, kana chinhu inogona kuwanwa uye aiswe kushanda muna 2008, yakanga iri imwe gore uye rakatangwa?

Chokutanga, Bazi Finance akatsanangura kuti aifanira kusimuka mubayiro. Zvisinei, zvakasiyana maonero dzakaratidzwa gare gare. Somugumisiro, zvinotevera nzvimbo rakazoshandiswa.

Kana chinozoiswa pamberi kupinda simba idzva urongwa pamusoro fanira kuzoita kuti shoma (kureva, kusvikira January 1st. 2009) Os, akawana muna 2008, payer haana kubatanidza payo uwandu mari. Izvi zvaitwa nemutoo pahwaro ndima 2, 5, ari Tax Code, maererano izvo mitemo pamitero, kugadzirira mabasa matsva kana kuwedzera nzvimbo zvoupfumi sangano kudaro, havasi retroactive.

Zvinonzi pakuparwa Kuziva pashure 01.01.2009 yesangano kupinzwa kushanda kubva January 1, 2008, depreciation bhonasi uchadzoreredzwa.

kushanda

Payers anogona kushandisa shoma, zvisinei nzira pakuverenga depreciation.

Kana ukashandisa twasu-mutsetse nzira, kutanga kukosha chinhu ipfupi nokuda depreciation bhonasi. стоимость берется за основу для исчисления ежемесячного износа в налоговом учете. Mari Ndiyo hwaro dzemaitirwe of pamwedzi depreciation mutero zvinyorwa.

Kana sangano rinoshanda asiri Linear nzira iri kushanda maitiro mushure nokutumwa vanobatanidzwa (zvayo yepakutanga cost, kubvisa kuti shoma) akakodzera boka (subgroup).

muenzaniso

Kuti zvijeke, ngatiregei kutora kwakajairika kambani - JSC "Ivan". The kutanga Data ndeinotevera:

• Depreciation vakatakura nonlinear nzira.
• Panyaya Os III-VII c. Pachirehwa ane 30 muzana shoma.
• Muna August 2016, kambani akatenga ndokuiswa kushanda zvokushandisa muboka rechinomwe. The kutanga Mari Os - mamiriyoni 1 rubles.

. Zvino, mumwe kuverenga pamusoro bhonasi depreciation. Munguva 9 months vokutanga. 2016 akaundendi kambani achatora sechikamu mari mari inotevera nyaya:

mamiriyoni 1 rubles. X 30% = 300 zviuru. p.

Zvakasara Mari midziyo (mamiriyoni 1 rubles -. 300 zviuru 700 zviuru p = S. ....) Inofanira vanobatanidzwa uwandu hwezvinhu zvose zvabatanidzwa. nengaidzo Group VII kubva September 1, 2016

Ndinoita vanofanira kuratidza chokwadi kushandisa shoma iri mari mutemo?

Tax nyanzvi uye nyanzvi yemari vanodavira kuti kana munhu kambani anoshandisa "vanobatsirwa", rinofanira ngadzirambe dziri chizvidavirire itsika. The zvakakodzera goho aripo mune Tsamba Finance uye FMS.

Kuyananisa matare vanoomerera yakasiyana chinzvimbo. факт в учетной политике не закреплять. Zvikurukuru, vanodavira kuti kambani anogona kushandisa depreciation bhonasi uye chokwadi ichi haisi richengetwe mune chizvidavirire itsika.

Lawyers, akavapindurawo, akakurudzira vachiri kuratidza chisarudzo pamusoro kushandiswa "incentives" kuitira kuti tidzivise kupikisana pamwe IRS.

dzinomutswa of

In chizvidavirire haagoni kushandisa depreciation bhonasi. , соответственно, в месяце начала исчисления сумм на износ объекта, образуется больший расход. In mutero ndizvidavirire azvaitwa, pakutanga romwedzi pamusoro kukarukureta pakati depreciation pamusoro chinhu, hombe mari. Munguva zvichiitika taxable duku musiyano. Rinopa kukonzera nayo (the ichinonoka mutero kuita).

Mwedzi kukarukureta kuti depreciation mari yakawanda pane mutero chizvidavirire wechipiri richava shoma pane pamusoro ndizvidavirire. Izvi imhaka yokuti uwandu pamwedzi amortization zvichava zvikuru, sezvo kuverenga rinoitwa panguva dzakaitika cost, dzakakudzingai bonuses.

Nokudaro, mwedzi sehofisi musiyano wechipiri kuchaita kuderera uye IT - nezvakanaka.

chadzera zvinhu

. Funga nokuisa mumwe depreciation shoma. Tora zvimiso zvebhizimisi "Antey". The kutanga Data ndeinotevera:

• Muna March 2016 vakuru Company vawana ndokuiswa oparesheni Os akabatanidza Group III.
• Mari yaidiwa kuvaka - 1 mamiriyoni 200 zviuru S. .. (Dzakakudzingai VAT).
• Ya rinokosha upenyu - 60 mwedzi. (5 years).
• Mari uye zveminda panguva kambani takatsunga pamusoro accrual hwaro.
• In mutero zvinyorwa kuna Os mapoka III-VII aishandisa ane 30 muzana shoma.
• Depreciation rinowanikwa twasu-mutsetse hwaro uye mutero uye kuti ndizvidavirire.

In March 2016 akaundendi anoita manotsi:

• Db cq. 08 subsch. "The nepaitengwa uchishandisa hurongwa" kd cq. 60 - 1 200 000 - vaiona kutenga chepuraimari zvinoreva;
• Db cq. 01 subsch. "Proprietary Os" CD cq. 08 subsch. "The nepaitengwa uchishandisa hurongwa" - mamiriyoni 1,2 - mumatauriro mazano nokushanda uchishandisa hurongwa.

будет произведен в апреле. Accounting depreciation bhonasi vachaitwa muna April. Mutero zvinyorwa achabudiswa mumatauriro uwandu 360 zviuru. P. (200 zviuru 1 miriyoni. P. X 30%). Monthly depreciation chitsama richava:

(1 mamiriyoni 200 fung NZD - .. 360 iwe ..) / 60 mwedzi. = 14 zviuru. Kwiza nechekuzasi. / Month.

Final kunwa muna April mutero dzegore vachava:

360 zviuru. P. + Zviuru 14. P. = 374 zviuru. P.

Zvichakadai, kufungisisa nguva musiyano rinooneka. Ndizvo sezvinotevera:

374 zviuru. Kwiza nechekuzasi. - zviuru 20 rubles .. = 354 zviuru. Kwiza nechekuzasi.

Iyewo, inotungamirira kuti kwaita IT:

354 zviuru. Kwiza nechekuzasi. x 20% = 70.800.

Postings muna April zvinofanira kuva:

• Db cq. 20 kd cq. 02 - 20 zviuru S. .. - zvinoratidza depreciation of Os;
• Db cq. 68 subsch. "Masvomhu nokuti mari mutero" CD cq. 77 - 70.800 p. - kufungawo IT.

Muna May uye yakatevera ose nguva anobatsira upenyu chinhu aibuda mune chizvidavirire huchava (20 zviuru. P.> 14 ndipo. P.). Nemamwe mashoko, nguva zvaizopedza chichava musiyano pa 6 fung. P. Saka, zvinoita zvinoderedza kusvika 1200 r. (6 fung. P. X 20%).

Wiring inofanira kuva:

• Db cq. 20 kd cq. 02 - 20 zviuru S. .. - dzakava depreciation of Os;
• Db cq. 77 kd cq. 68 substch. "Masvomhu nokuti mari mutero" - 1200 r. - vaiona zvishomanana kuzopiwawo pamusoro IT.

Aiomerwa kudzorerwa mubairo

Mibvunzo maakaundendi simuka nokuti hapana ya. September 4th ndima 258 Article Tax Code, kana mune dzimwe tsika pakati Chapter 25 Code haritauri kuti, kana zvakakodzera kuti adzikunure mubayiro; munguva kushandiswa kwayo kana kutengeswa zviri Os.

Maererano zvokudya Sub-chibvumirano. 5 p. 4271 nyaya, mari kubva kudzorwa kuchengeterwa nemamwe mari yakafanana zvakafanira yokufungisisa rokupedzisira zuva mutero (kushuma) nguva umo vanenge vapora. Bazi Finance akatsanangura kuti depreciation bhonasi, akafukidza mari maererano Art. September 2nd ndima Art. 258 zviri Tax vanobatanidzwa mune Database munguva umo uchishandisa hurongwa yave ichizadzika.

Accountants uyewo kufarira mibvunzo inotevera: Ko nechekuita mukugarisana award inoratidza zviri zveminda kuti kambani chaizvoizvo anorasikirwa mari iyi uye haigoni kubatwa nhoroondo iri mari 10% kana 30% chepakutanga mutengo chinhu? Anogona payer kudzorera shoma mari kubva pakutengeswa kuderedza mari zvakaenzana?

Bazi Finance akatsanangura kuti zvoupfumi sangano anekodzero recalculate chitsama depreciation pamusoro vakatengesa chinhu nokuda yapfuura nguva dzaro residual chinhu-st. Panyaya iyi, inobva Exchange. January 1st ndima 268 Article Tax Code, mari kubva pakutengeswa chepfuma kunogona kuderedzwa chete pamusoro residual kukosha.

Nokudaro, bhonasi depreciation, uwandu iro rave rakadzorerwa, haina mumatauriro Zvinoumba mari chero nguva yake kupora, kana gare gare.

Zvichakadai, maererano nedzimwe nyanzvi, kwakadaro nzvimbo Ushumiri anogona kunzi nharo. Chikonzero ndechokuti sezvinotevera.

The mitemo haripinduri kurambidza apiwa nechekuita mukugarisana uwandu shoma iri mari. Sezvinoratidzwa vemu sub-chibvumirano. 1 ndima 268 Article Tax Code, kutengeswa depreciable kwemari chinhu chokutanga ipfupi nokuda residual ukoshi. Zvinomirira musiyano pakati yepakutanga mutengo uye uwandu vapfeke, iro mhosva munguva oparesheni.

The Zvinoumba pokuiswa mutengo inosanganisira mari kutora, kuvakwa, kutumirwa, kugadzira, vachiuya kuna kushandisika mamiriro.

Uyezve, vanofanira kureva ya. September 3rd ndima 258 Article Tax Code. Zvinonzi kuzivikanwa kuti uchishandisa hurongwa, iro raishandiswa mubayiro vanobatanidzwa mune boka yepakutanga cost, kubvisa hapana anopfuura 10% kana 30% (nokuti nhengo mapoka). Huwandu kufarira kwakadaro rwuripowo Mari mutero nguva.

nuances

Zvinofanira akati kuti mashoko ari pamusoro apa zvakajeka anopa kuderedza uwandu yepakutanga mutengo chinhu Os. It chete akataura kukamurwa yacho kwebasa rinofanira mari kuti uwane depreciation chepfuma.

Uyezve, zviri kuitwa pamusoro chikamu chokutanga mutengo mhosva kuti mari inoshandiswa. Panguva Implementation iri chinhu, mari iyi vari pasi apore. Nokudaro, boka kutengesa uchishandisa maitiro uye kusanganisira huwandu premiums mune mari, unogona kuderedza mari kutengeswa munhu residual mutengo chinhu dzaona nenzira dzakadai kana mubayiro uye haana kushanda.

Nezvinetso okuti

Sezvinoratidzwa ya. April 9, ndima 258 NC Sei, unofanira kudzorera award iri Implementation iri uchishandisa hurongwa pamberi expiry 5 makore kubva musi nokutumwa. Accountants vari kushamisika kana kutevedza zvinodiwa ichi maererano pfuma haufaniri vanobatanidzwa I-III boka, kana musi pakutengeswa kupfeka zvakazara reimbursed?

Pamutemo, kambani aizofanira kuzadzisa zvinodiwa Code, sezvo pasina kurambidzwa panhau iyi haisi inopiwa.

Bazi Finance akati kuti kubva 01.01.2009 ari shoma ririkufanira kumutsiridzwa, pasinei kana kwete kudzikamisa kusakara nenguva Implementation yacho chinhu.

Zvichakadai, kusanganisira uwandu kwemari anogona kuwedzera residual kukosha pfuma nokuda chitsama shoma. Maererano nemitemo COP. 1 ndima 268 Article Tax Code wokutanga, zvinokwanisika kuderedza mubereko kubva sero. Zvisinei, vateresi masimba anogona kuisa sangano maruramiro chokuita kwema akadaro.

Kutsunga residual mutengo pamberi expiry 5 makore: muenzaniso

Vanotora zvinoshandisa pakurima:

• kwokutanga purojekiti mutengo - 30 p; zviuru..
• guta mari mari zvinoratidzwa muna Os chiyamuro nguva kushanda (10%) - 3 zviuru. p.
• chitsama depreciation kusvika musi Implementation - 7 fung weruwa ..

The kukarukureta achava sezvinotevera:

• Initial mutengo = 30 zviuru. P. - 3 zviuru R .. = 27 zviuru. P.
• Dzokununura ukoshi = zviuru 27. P. - 7 fung weruwa .. = 20 zviuru. P.

Zvisinei, akapa apa, pachishandiswa urongwa of Tax Code, kuti residual ukoshi kuwana zvakawanda:

30 zviuru. P. - 7 fung weruwa .. = 23 zviuru. P.

Uyezve zvokufungidzira kuti Os Makatengeswa nomutengo 25 zviuru. P. Panyaya iyi, iyo payer mari richava:

• 25 zviuru. P. - zviuru 20 p .. = 5 zviuru. P. (Kutungamirirwa Finance nhamba).
• 25 zviuru. P. - 23 zviuru S. .. = 2 fung. P. (Kufungisisa dzemunharaunda ari mutemo).

zvakawanikwa

The residual kukosha chinhu vakatengesa, saka, rinogona dzaona sezvo musiyano rinodhura (mari pasina yaanobhadhara pamusoro shoma) uye residual ukoshi (Verengai depreciation, dzakakudzingai bonuses).

Izvi inokurudzirwa kushandiswa kuziva payer pamusoro mari yavakatengesa uchishandisa hurongwa. Asi iyi pane kugunun'una kubva IRS.