Mutemo weBhuku Rokuongorora Nhamba 307-FZ ine zvigadziridzo uye zvinyorwa

Basa rekuongorora rinotaridzirwa kudzora uye kutarisira, saka saka rinofanira kunyatsorongedzwa nehurumende. Nokuda kweizvi, Federal Law No. 307 "Pamabasa Ekubvunzurudza" yakagadzwa, iyo inogadzirisa zvirongwa zvakakura zvine chokuita nemabasa uye kodzero dzevanongorori. Mutemo uchakurukurwa zvakazara munyaya.

Pamusoro pekuongorora mabasa

Chii chiri kuongorora? Maererano nemutemo, izvi ndezvekuzvidzivirira kuzvimiririra kwebhuku rekugadzirisa dare rekuteerera nemitemo yakagadzirwa. Kuvimbika kwemashoko emari kunongororwa, kukanganisa uye kunokonzerwa nekunyengera kunoonekwa.

Mutori wenhau ndeye munhu anoita sangano rekuongorora. Zvose zvinotarisirwa uye zvekugadzirisa zvechiremba mubvunzo zvinofanira kunyatsoteerera mutemo. Kana zvisina kudaro, basa rose rinopfuurira harifaniri kuongororwa semabhuku.

FZ Nha. 307 "Pamusoro pekuongorora" inotaura kuti kugadziriswa hakugoni kutora nzvimbo dzekutonga dzemasangano enyika. Izvi zvinowedzera, mhando dzakasiyana dzebasa dzisingabatanidzi kuhurumende yepamutemo.

Vavhendi uye Audits

Chii chinonzi sangano rekuongorora? Mutemo Nha. 307-FZ "Pamusoro pekuongorora" inopa tsanangudzo inotevera:

• Icho sangano rakasikwa pane zvekutengeserana, iyo isangano revanotsvaga vanozvinyatsozvitsvakurudza zvinyorwa (nezvemari) zvinyorwa zvechikwata chakaongororwa kuitira kuti vataure pfungwa pamusoro pekuvimbika kwayo.

Sangano rega rega rekuongorora rinofanirwa kuiswa mune imwe rejista yehurumende. Vanhu (vadzidzisi) vanoshanda mairi vanofanira kunge vane chiziviso chekufanirwa, vachibvumira kushandiswa kwemabasa ekuongorora mabhizimisi.

Kunyoresa kugadziriswa kunoitwa munyaya dzinotevera:

• Zvivimbiso zvesangano zvinobvumidzwa kuitengesa;
• Sangano rine fomu yepamutemo uye yepamutemo yekambani-joint stock;
• Nhamba yekutengesa kwekutengesa kwezvigadzirwa zvinopfuura mamiriyoni 400 rubles zvegore rakapera rapera;
• Sangano rinopa uye rinotsanangura zvinyorwa zvegore negore zvakasimbiswa;
• Mune zvimwe zviitiko zvakasimbiswa neFederal Law.

Kunyoresa kuongorora kunoitwa gore negore.

Kodzero uye mabasa evanongorori

FZ Nha. 307 "Pamusoro peKubvunzurudza" inochengetedza masimba makuru nemabasa ezvesangano idzi. Saka, mutori wenhau ane kodzero:

• Panozvisarudzira kuzvimiririra nzira uye maitiro ekutsigira mazano ehupfumi;
• Kudzidza zvakakwana zvinyorwa zvine chokuita nemari nemari yezvematongerwo enyika echo chikwangwani chiri kuongororwa;
• Kuti uone chero ipi zvayo inotsanangurwa mune zvinyorwa;
• Kugamuchira kuvimbiswa kubva kuvakuru uye kutsanangurwa pamusoro pezvakaitika panguva yekuongorora;
• Kuramba kuita mabasa avo, kana munhu akaongororwa asina kupa zvinyorwa zvose zvinodiwa;
• Kuti uite dzimwe kodzero dzakataurwa muchibvumirano.

Inochengetedza mutemo uye mabasa makuru evanongorori. Saka, pano zvakakodzera kuziva:

• Kupihwa komubvunzisi wevadzidzisi vemashoko pamusoro pehutano muhofisi yekuongorora;
• Kutengesa nguva pfupi yemitauri yemabhuku;
• Kuunganidza magwaro muRussia;
• Kugadzirisa kuchengetedzwa kwemabhuku;
• Kuzivisa vanhu vakagadziriswa nezvekodzero dzehuori nezvimwe zvakawanda.

Imwe basa revanotsvaga mabhuku ndeyekuteerera zvakasimba maitiro emhizha. Vachakurukurwa mberi.

Miitiro yebhuku rekuongorora

Nyaya yechinomwe yeBurumende yeMutemo Nha. 307 "Pamusoro peKubvunzurudza" inogadza kukosha kwekushandisa mitemo uye nheyo dzemitemo yevashandi vevanyori. Chii ichocho? Mutemo unofananidza maitiro sehuwandu hwemashoko akadai ane zvido zvekuongorora maitiro. Miitiro haifaniri:

• Kupesana nemitemo yenyika;
• Ita zvipingamupinyi pakushandiswa kwemabasa ekuongorora.

Uye chii chinonzi maitiro ehutsika hwevashandi vevanyori? Maererano nemutemo, iyi ndiyo mitsara yemitemo yekufambisa, inotenderwa kutevedzwa nevanoongorora uye masangano evanongorori. Nhamba yekodhi yakanyorwa uye yakagamuchirwa nesangano rega rega rinogadzirisa zvakasiyana.

Pamusana pekusununguka kwevanotsvaga

FZ Nha. 307 "Pamusoro pekuongorora" muChitsauko 8 inogadza mitemo inotaura hurumende yevanongorori uye neshamwari dzavo. Pakutanga, zvinotaurwa pamusoro pokuti ndiani asingagoni kuita zvinyorwa. Nyaya yacho inosanganisira vaongorori:

• Kuva vateereri vesangano rakarongedzwa, gurukota rekuteja kana mutariri;
• Ndeupi hama dzepedyo dzechikwata chiri kuongororwa;
• Vaongorori vemunhu mumwechete avo vakapa manyorero kumunhu akaongororwa kwemakore matatu okudzorera kuverenga, kutarisira, kugadzirira zvinyorwa zvemari;
• Uye vamwe, maererano neFederal Law No. 307.

Zviri nyore kufungidzira kuti mitemo iyi yose yakatangwa kudzivirira uori uye "kuvhara" kwevamwe vavo. Nzira yekubhadharwa kwebasa rekuongorora uye kubhadhara kwayo kunotsanangurwa nemapato pachibvumirano.

Vashandi havana kodzero yekuita zviito zvinopesana nezvinodiwa uye kodzero dzevanhu vakaongororwa. Nokudaro, pfungwa inokosha yekuongorora yakavanzika inotangwa, iyo ichakurukurwa gare gare.

Pachivanzika chekuongorora

Mutemo wezvematongerwo enyika "Pabasa Rokuongorora" (Nha. 307-FZ) rinogadzirisa pfungwa yekuvanza zvakavanzika. Chii ichocho? Nyaya yepfumbamwe yemutemo inorambidza kubudiswa kwemashoko chero ipi zvayo uye zvinyorwa (kunze kwemashoko anotsanangurwa nemunhu akaongorora), ruzivo pamusoro pekuguma kwebvumirano yekugoverwa kwebasa, pamwe chete nemitengo yezvibasa.

Vose vashandi vesangano rekuongorora mabhuku vanofanirwa kuchengetedza zvakavanzika zvemashoko anoratidza zvakavanzika zvemabhuku. Iwe haugone kutumira zvinyorwa uye ruzivo runoita ichi chakavanzika kune chechitatu chisingabatanidzwi nekambani yekuongorora.

Maererano neFederal Law No. 307 "Pamusoro peKubvunzurudza", kuziviswa kwezvakavanzika zvekuongorora zvinosanganisira kupiwa mhosva. Maererano nemutemo wezvematongerwo enyika, munhu anotyora chivimbiso chemashoko anosungirwa kubhadhara kurasikirwa nenzira yakagadzwa nemutemo weRussian Federation.

Kudzora pamusoro pevatengesi

Yakagamuchirwa Federal Law No. 307 "pakuongorora" inoreva kune vanyori uye vanobatana navo nevanhu vanozvimirira. Zvisinei, chirevo chekusununguka hachibvumirwi kudzora nehurumende.

Chitsauko 10 chinoshandisa kuzvidzora. Nokudaro, vamiririri vekambani yekuongorora vanofanirwa ku:

• Simbisa uye tevera mitemo yekugadzirisa mukati memaitiro emhizha;
• Kupfuura kunze kwekuita kwebasa, kupa kune miviri yehurumende zvinyorwa zvose zvinodiwa;
• Itaiwo basa mubasa rekuzvimiririra sangano revatariri, kana vari nhengo dzaro.

Chisungo che11, pane chinopesana, chinosangana nekunze kwekutonga kwemasangano ekuongorora uye nhengo dzayo. Kunyanya, nyaya yekunze kwekutonga inotsanangurwa. Izvi zvinoteerera zvinodiwa nemutemo wehurumende, pamwe nekushandiswa kwakakodzera kwemirairo yakarurama kubva kuhurumende. Zvimwe zvishoma pamusoro pemutemo wehurumende yebasa rekuongorora zvinotaurirwa zvakare.

State state regulation

№ 307 FZ "On Auditing" (30.12.2008) inogadzirisa mitemo yepamutemo yehurumende yemitemo yevanongorori. Saka, hurumende inosungirwa kuti:

• Kuvandudza mitemo yenyika mumunda wekuongorora kwekuita;
• Kutora zviito zvinowanzogadzirisa;
• Chengetedza rejista rehurumende yemasangano anozvigadzirisa;
• Kuita mamwe masimba anoratidzwa muChitsauko che15 chemitemo yehurumende iri kuongorora.