Kufambira mberi nokuti mari mutero. Mari mutero: advanced kubhadhara

Kubhadhara rakafanonyorwa kubhadhara kuti mari mutero - sungiro zvaizivikanwa mabhizimisi makuru akawanda. Panguva iyoyowo, ayo Implementation hunosanganisira Implementation iri kubvunzwa sangano iri zvikuru kunzwisisa Masvomhu ukama, chokutanga, kuti kuverenga chaiko kukosha nhengo kutengeserana, uye chepiri panguva nenguva paunyanzvi ari bhajeti. Sei Kunoonekwa matambudziko zvose zvinogona kugadziriswa?

Ndiani anofanira kubhadhara mberi pasi mari mutero?

Yokuverenga Hurumende mberi kuti mari mutero vane avo yemakambani zvose, pfungwa, tiri pasi pamuripo akakodzera kubhadhara. Ava vose Russian pamutemo masangano (LLC, JSC), yokumwe nemasangano (muchimiro mamishini, uchishandisa muna Russian Federation pasi mashoko remarudzi chibvumirano kana iri muna Russian Federation Government), havashandisi chero dzimwe mutero zvirongwa - semuenzaniso, USN, UTII kana UAT, uye regai kuita kuripwa yomutero iri kubhejera. Mukuwedzera, kuzadziswa musengwa ichi, sezvo kuripwa mari mutero, asingachaiti vagari muzinda "Skolkovo".

Terms of yepa mutero uye mberi

The kuunganidza, mune mubvunzo, zvinofanira kuripirwa gore asati musi pakunamata chete IRS chinoziviswa nokuti. Advance kubhadhara iri nyaya mutero anogona kuitwa Quarterly kana pamwedzi. Wokutanga mhosva, inofanira hwakatamisirwa bhajeti uye asati pakunamata pakati kuzivisa, wechipiri - risati 28th romwedzi kuti kunotevera zvekare. Data pamusoro kukura mutero, inova kunyorerwa hurumende, zvinoratidzwa nokuziviswa kuti chakasvitswa kuna Federal Mutero Service pakupera iri nhau nguva.

Kukarukureta mberi pamusoro mari mutero: chii kunotsvaka

Nzira inofanira dzaona uye akabhadhara mberi nokuda mari mutero, maererano zvokudya Art. 285, 286, 287 kubva Tax Code.

Saka, maererano zvokudya pamusoro Code kuti makambani Russian vanofanira kuita zvakakodzera muripo kuti bhajeti sezvo gore-mugumo, uye kuitira kuti pachine kubhadhara. Izvi zvinogona kuchinjwa rehurumende 3 embodiments.

Chokutanga, kufambira mberi pane mari mutero bhadharika pamusoro migumisiro 1st kota, mwedzi mitanhatu, 9 months, kana avhareji Quarterly kwemari wekambani asingadi pfuura miriyoni 10 rubles.

Chechipiri, nhengo kubhadhara akachinjirwa pamwedzi kune yemakambani kuti nezvokudzokera Federal Mutero Service pamusoro yakafanana mufashoni pamwe Government.

Chechitatu, kana zvakasimba pamwedzi kwemari paavhareji, vanopfuura mamiriyoni 10 rubles, kana hachina nezvokudzokera Federal Mutero Service of chido kubhadhara mberi ari mari mutero yechipiri zano, kuti runoenzanirana kubhadhara iri bhajeti zvinokosha kuti pakupera wa1 kota, mwedzi mitanhatu, 9 months uye migumisiro pamwedzi.

Funga hunoshanda nuances ose pakuverenga advanced muripo pokuunganidzira, mune mubvunzo.

How kuverenga avhareji kwemari?

Kana takasimba unotsvaka kuchinjwa imwe kufanoverenga pamusoro mari yomutero wokutanga redunhu, izvozvo Ndakatengesa sezvatakaona kumusoro, haafaniri kupfuudza avhareji nokuti kota 10 miriyoni rubles. Asi sei maakaundendi kambani vanofanira kuona zvakakodzera chiyero uye kuva nechokwadi chokuti kana zvinogamuchirika nhamba, vachava zvakarurama?

Nyanzvi vanokurudzira kufunga iri kwemari mamiriro chete zveminda avo kuti kunotangira kubudikidza Implementation kuti kugadzirwa zvinhu, uye mabasa rakashandurwa, uyewo kodzero. The Zvinoumba nokumukirana havafaniri kuverengerwa, kunyanya, isiri uchishandisa mari, uyewo avo akanyorwa mugadziriro Art. 251 of Tax Code. Panguva iyoyowo kwemari anofanira dzaona pasina VAT uye excise mabasa.

Uyezve, musi Pakusarudza kwemari kunoenderana worudzii mari Kuda kutamba nzira iri wokurera musangano - munhu mari kana accrual. Funga chaizvo ari nhengo pedyo zvizere.

Nzira dzekufambisa kutsunga zveminda: mari uye accrual

Chii mari nzira? Anoti kugadzira chekambani kwemari chete pashure pacho achanunura zvinhu kana mabasa achitevedza ane kufanoronga mubhadharo. Kana mushure muripo anoenda zvinhu nokukura uye akuitira.

Uyewo accrual nzira anewo kuziva chakasimba wacho zveminda, zvisinei kana zvinobudirira chinozoiswa dzose nomutemo matanho pamwe mapato. Kureva kwemari inogona akanyorwa kambani pakarepo pamusoro okutambirwa muripo. Kana pakarepo pashure iri akaisa chigadzirwa kana basa uye uchatanga kutarisira mari maererano kondirakiti.

Kukarukureta ichitaurwa zvakaoma: kuti nzira

Panyaya chaizvoizvo kuziva Zvichakadaro RPM ukoshi - rakundwa muna 4 yapfuura date nechigumbuso vari akapfupikisa uye ipapo yakakamurwa 4. Kana mugumisiro vakachiwana -. Asingasviki 10 mln, kufambira mberi kwokuripirwa mari yemitero inogona chinozoiswa maererano yokutanga urongwa. Zvisinei, mushure nhau nguva, dzemaitirwe ari avhareji huwandu kwemari zvakakodzera kuti tiite zvakare.

How kuverenga Quarterly kubhadhara?

Chimwe chinhu of zveakaunzi - kuverenga chaiko kuripwa mari yomutero kuendeswa bhajeti. Verengai nhengo kutengeserana kunobva manhamba anoratidza chaiwo mubereko wekambani, iro rinowanikwa pamusoro accrual hwaro, asi maonero kubhadhara hwakatozadzika hwakatamisirwa mamiriro kwokutanga.

Kana uchida kubhadhara Quarterly mari mutero mberi kubhadhara nokuti runoenzanirana nguva takatsunga inobva zvinobikwa Verengai mutero hwaro pamusoro Chokutenderwa pachikamu, asi yokupedzisira mufananidzo mupiro akatsunga inobva musiyano pakati nhau kubhadhara uye chii waibatanidzwa bhajeti nokuda yapfuura nguva .

Zvichava kubatsira kufunga kuti chii nhamba kuitwa kuunganidza, mune mubvunzo.

The mari mutero unodiwa

The chikuru zvazvingava pakutsvaga mamiriro yomutero iri mubvunzo - 20% zveminda. Panyaya iyi, wakakodzera chikamu mari yemitero rakakamurwa 2 zvikamu - 2% iri hwakatamisirwa yeUnited bhajeti, 18% - mune emunharaunda. Hurumende Regional dzinewo kodzero osiyana runoenzanirana nhamba. Asi kune mumwe muganhu - remunharaunda chikamu mari yemitero anofanira akaenzana kana kupfuudza kukosha 13.5%.

How kuverenga kwako pamwedzi kubhadhara?

Funga mberi nzira iyo makambani anofanira dzaona pamwedzi kubhadhara. Chii chinonyanya nuances ose nzira? Kana kambani inoita kuti bhajeti iri pamwedzi mari mutero mberi kubhadhara vari dzaona maererano zvinotevera zano.

Zvechokwadi funga kuunganidza inopfupikisa zvinoenderana chii chaicho kota mune mubvunzo.

Kana accrual mari yemitero rinoitwa munyika 1st rweguta, dzemaitirwe zvinofanira kutorwa 2 zviratidzi:

- chitsama rendi mari mutero, ndiko kuti hwakatamisirwa bhajeti iri 1st kota;

- kukura mutero, iyo mari nehurumende iri 4th kota egore rapera.

Tax mitemo RF anorayiridza zveakaunzi yokusarudza rimwe parameter sezvo akaenzana 2nd.

Kana accrual mari yomutero rakatangwa muna 2nd kota, dzemaitirwe sokugamuchira 2 zviratidzi:

- the rendi nokuda 2nd kota gore kuitika;

- Quarterly kubhadhara sezvo pakutsvaga migumisiro 1st kota gore ano.

Resume paakati anosarudza kunokosha 1 sezvo saizi zvakafanana 1/3 2nd.

Kana mutero mari rinowanikwa muna Q3, ipapo vari kufungwa, uyewo, wechitatu chakarurama:

- mumwe rendi kwakaitwa 3rd kota;

- Quarterly muripo, zvakatemwa kubudikidza migumisiro 1st kota;

- Quarterly muripo, zvakatemwa nemigumisiro kwemwedzi mitanhatu.

Akaundendi anoti arşive yokutanga inobva musiyano pakati wechitatu uye yechipiri, iyo rakakamurwa zvitatu.

Kana mitero mari dziri dzaona mu muzvina 4, ipapo vari kufungwa, zvakare, 3 zviratidzi:

- rendi anofanira hwakatamisirwa mamiriro ari 4th kota;

- munhu Quarterly muripo hafu gore;

- mumwe Quarterly muripo 9 months.

Kukosha wokutanga parameter akatsunga maererano zano rakafanana vaiona pamusoro: chokutanga, akaunzi wechipiri subtracts kubva yechitatu uye ipapo rwokuyera mugumisiro yaunganidzwa 3.

Muenzaniso pakuverenga ari Quarterly mubhadharo

zvino funga sei zvinogona dzaona kuzviita, mari mutero. Muenzaniso kukarukureta of Quarterly mubhadharo kuMudzidzisi mari achava nyore chaizvo. Advance mutero Q1 anoratidzwa ne chigadzirwa kwemari - Ngazvive akaenzana 100 chiuru, mwero Wakasimbiswa kuunganidza, -. Ngazviitwe akaenzana mureza uye 20%. Muripo, saka ndiyo 60 zviuru. Rubles.

Uyewo, advanced mutero nokuda 2nd kota achazviisa sezvo kusiyana mamiriro kukosha kuunganidza uya vanobhadharwa yapfuura nguva. Somuenzaniso, kana 2nd kota zvakasimba vanofanira kuita mamiriro 100 zviuru. Rubles, Chokwadi zvinofanira achafanira kubhadhara 40 zviuru. Rubles.

Muenzaniso pakuverenga ari rendi

Uyewo, remwedzi pachine mutero namagariro kungasanganisira activation ane zvakawanda kunzwisisa nzira. Somuenzaniso, kana tinofanira kuverenga muripo iri Q1, ndiko, sezvataona pamusoro, chinofanira kuva akaenzana chii chave chichirondedzerwa kuti 4th kota yapfuura fiscal gore. Uyewo chinoratidza wechipiri rinorondedzerwa so musiyano pakati Quarterly kubhadhara 9 months uye mwedzi mitanhatu, yakakamurwa 3. Kana kukosha wokutanga chakarurama 100 zviuru. Rubles, apo wechipiri, somuenzaniso, 70 zviuru., The rendi pamusoro Q1 fanana kuti kuti vakaverengwa 4th kota rapfuura fiscal gore, zvinosvika 10 zviuru. rubles.

Kukarukureta kuti chinotangira kwokuripirwa mari mutero; asi nuances

Ngatikurukurei zvimwe nuances kuti zvaizobatsira muitiro akadai kuripwa mari mitero iri mberi urongwa.

Chokutanga, nyanzvi dzinokurudzira Fungisisa kuti pamusoro kuziva miedzo zveakaunzi iri kuitika rweguta, imwe mari maduku mari pane muzvirevo, kana kuti kuonekwa kurasikirwa nhau kubhadhara kutamira hurumende zvakadaro zvakakodzera. Zvisinei, unoenderana kubhadhara vachava chinzvimbo ane overpayment, uye vanogona kuiswa kure kuzorwa ramangwana mutsividzo sungiro, uye mune zvimwe zviitiko - kudzoka kubva bhajeti.

Chimwe zvakadzama runozivisa kuratidzwa Data pamusoro pamwedzi kubhadhara vari kudzoka. Maererano nevaongorori, kugadzirisa runoenzanirana kutengeserana hakuna basa wa1 kota kuitika gore. Chokwadi kuti upe mari yakadaro akafanana nevaya kwakaitwa bhajeti iri 4th kota rapfuura fiscal gore akapinda nokuziviswa nokuda 9 months.

Above tinoona kuti kutsunga uwandu kwemari inocherechedzwa nyaya pakusarudza zano nokuda kwokuripirwa nokuziva kuzviwanira bhajeti zvikurukuru kunotsamira iyo nzira anoshandisa mari sangano rimwe wakasimba - mari kana accrual. Nuance hazvisi kuti nzira iri mari Ndakatengesa mamiriro kunofanira kusanganisira mberi vaigamuchira. Saka mari mutero rinowanikwa kufungisisa mberi muripo zvinhu uye mabasa. Ndiani panguva okutambirwa kuMudzidzisi mari kubva counterparty havagoni aupiwe. Uyewo, kana nzira kukarukureta ari kwemari mamiriro haumanikidzwi kutora nhoroondo mberi vakagamuchira. Mari yemitero iri iyi yakatsunga chete pashure akasimba achaita nzendo dzose pamutemo ukama counterparty, vakarondedzera romugove nhumbi kana urongwa mabasa.