Tax chizvidavirire - nayo ... The Chinangwa mutero ndizvidavirire. Tax Zvidavirire pamusoro sangano

Tax chizvidavirire - chiitwa kuti synthesize mashoko kubva magwaro chikuru. Muzvikwata zvisina tsarukano ruzivo rinoitwa zvinoenderana zvokudya yomutero Code. Payers vari kugadzira echitendero chavo chingagumbusa mutero chizvidavirire chichaitwa. Chinangwa chikuru mabasa - Definition of Database rokubva bhajeti allocations.

mushandisi mapoka

Chinangwa mutero chizvidavirire kusarudza vane chekuita. Users mashoko vanokamurwa muzvikamu zviviri: nechinzwano zvekunze. Okupedzisira mabasa ebhizimusi kutarisira. For munyika vanoshandisa, mutero zvinyorwa - kunowanika mamwe mashoko asiri kugadzirwa mari. Izvi mari, maererano zvokudya zviri Tax Code, hadzina kufungwa dzemaitirwe chawo. kwavari, kunyanya zvinosanganisira mari-siyana remuneration inobhadharwa vashandi kana utariri vashandi, kuwedzera mubayiro raanotaura chibvumirano, uyewo uwandu zvadzinoshayiwa. Kuderedza mari, unogona optimize ari taxable mari kuti mutero zvinangwa. External vanoshandisa zvinosanganisira kutanga kuzvidzora zvivako nemakurukota pamusoro pokushandisa zvokudya yomutero Code. Tax zviremera kuongorora yakarurama nechigadziko, ivo Masvomhu, kudzora unyatsoshanda zvakaverengerwa kubhadhara kuti bhajeti. Consultants zvinopa mazano kuderedza mari, dzichiita mari mutemo wekambani.

mabasa

Kufungisisa zvinodiwa vanoshandisa, zvinofanira kucherechedzwa zvimwe zvinetso, asi Implementation izvo chinopa nhoroondo mutero. Ivo:

1. Inotungamirwa yakavimbika uye chinoratidza mashoko uwandu zveminda uye mari yacho payer maererano nako vakatsunga umbowo rokumanikidzirwa mipiro panguva nhau nguva.
2. Urongwa mashoko womukati uye kwokunze vanoshandisa nokuda yakarurama rokudzora, timeliness pamusoro kukarukureta uye kuripwa mari iri bhajeti.
3. Kuwana ruzivo pamusoro zvebhizimisi Hurumende optimizes kubhadhara uye kuderedza ngozi.

Specificity pamusoro date aggregation

Senzira vabudirire zvinangwa pamusoro mabasa muzvikwata zvisina tsarukano mashoko chinonyanya mapepa. Accounting uye basa mutero chizvidavirire pedyo mumwe. Zvichakadai, izvi hurongwa dzika mabasa akasiyana. Kunyanya, mutero zvemari mune sangano inoda chete generalized ruzivo. Data muunganidzwa rinoitwa nevanhu magwaro chepuraimari. Tax Zvidavirire pamusoro sangano inofanira kuratidza:

1. Nzira iyo uwandu vanowanika mari uye mari.
2. Mitemo nokuti Pakusarudza nhamba mari kuti vari kufungwa kuti mutero iri kuitika munguva.
3. Kuwanda kwemashoko Zvakasara mari, vari kune inotevera nguva penguva.
4. Mitemo vanoumba Verengai reserves aumba.
5. The kwakakura chikwereti kuna bhajeti.

Information, mutero zvinyorwa vasiri kuratidzwa pamusoro chizvidavirire nyaya. Urongwa uhwu hunoratidza kuti NC 314 nyaya. Kusimbiswa mutero chizvidavirire Data rinoitwa:

1. The chikuru mapepa. Inoitwa, pakati pezvimwe zvinhu, Anovhura uye rubatsiro maakaundendi.
2. Analytical evoruzhinji.
3. Pakuverenga ari taxable chawo.

zvinhu

Tax Accounting - muunganidzwa uye kuenzanisa mashoko pamusoro mari uye zvaidiwa zvebhizimisi yokuziva kurasikirwa uye mubereko. Semvura yokuteverera, maererano nyaya 247 NC protrude uwandu mari vakagamuchira, kuderedzwa uwandu mari. Nemari mutero zvinangwa zviri akakamurwa avo kufungwa iri kuitika munguva, uye avo vari kune chinotevera. Sezvo mumwe kiyi zvinangwa muchifarira kutsunga uwandu fanira kubhadhara uye uwandu chikwereti kuti mipiro zvakaoma pamusoro musi chaiwo. Nyaya chizvidavirire ndiyo isiri zvibereko uye maindasitiri mabasa sangano, Implementation iyo iye ane basa kubhadhara mutero.

misimboti

Kuchengeta zvinyorwa inobva zvinotevera anokosha zvekungofungira:

1. Usapinde ukoshi.
2. Property voga.
3. The chamazuva ose zvavakanga vachida kuita.
4. Riini zvoupfumi zvinhu zvoupenyu.
5. The kutevedzana kwezviitiko kushandiswa mitemo uye dzemunharaunda of Tax Code.
6. The zvakafanana pamusoro kuziva mari uye zveminda.

mari chipimo

Maererano 249 Article mutero kubva rokutengesa kunotemwa pamusoro mari zvose nechokuita kubhadhara zvinhu vakatengesa chero kodzero, varehwa zvinorwadza kana mari. Of Art. 252 pamusoro Code inotevera kuti vanotsigira mari zviri zvemari mhosva sezvo musoro mari. Nokudaro Kukoshesa yavo ngachipiwe maererano mari. Pakutengeserana, mari iyo rinowanikwa mune dzimwe mari, inocherechedzwa nhoroondo pavanoparidza mari, uwandu iyo zvinoratidzwa rubles. Panyaya iyi, kutanga rinoshandurwa panguva Gengi of Central Bank.

Property kupatsanura

Zvaioneka yesangano, izvo vaiva ne kambani, anofanira kukurukurwa aparadzane zvinhu enzvimbo vamwe vanhu, asi vari sangano. In NC, nheyo iyi anonzi panyaya depreciable pfuma. Ivo vanonzi zvaioneka yesangano, zvibereko pfungwa basa, uye zvimwe zvinhu kuti muridzi ne kambani.

bhizimisi chamazuva

Tax chizvidavirire zvinokosha kuramba nguva dzose munguva kuvapo zvebhizimisi rayo musi kukumbanidzwa kuti liquidation / nokubatanidzwazve. Pfungwa iri rinoshandiswa kana kutanga nzira kuti pakuverenga depreciation pfuma. Accrual pakati nhengo rakawandisa rinoitwa chete nguva wekambani uye rinoguma pakuguma mabasa.

Temporary zvimwe zvinhu

Maererano Art. 271 zviri Tax zveminda zviri chete kuzivikanwa nguva yavakanga muka. Hazvina basa chaiko kutambira mari, pfuma kodzero, pfuma. Maererano nyaya 272 Tax mari vanogamuchirwa nokuda mitero nechinangwa vachava kuonekwa sezvo vakadaro munguva inoenderana. Hazvina basa nguva disbursement chaiyo kana muripo vamwe chimiro.

mamwe mazano

Article 313 Tax Code rine urongwa pasi iyo payer anosungirwa kuramba kushandisa mitemo uye dzemunharaunda yomutero mitemo kubva nguva kune mumwe. Pfungwa iyi inoshanda zvose zvinhu, mashoko pamusoro zvinogona generalized kuumba hwaro mitero. Articles 271 uye 272 kuona kudiwa yunifomu kuziva mari uye zveminda. Pfungwa iyi inoreva kuti mari yakanyorwa iyoyi sezvo mari yavakanga pavaiita dzokubvisa.

Accounting uye mutero zvinyorwa

Wezvamatongerwe kwegadziriro muunganidzwa uye muunganidzwa umboo kuti Pakusarudza taxable nechigadziko, upfumi sangano vanofanira kufungawo wandei zvaanoda. Tax kubvunzwa akarongeka zvokuti mashoko kubva magwaro anokosha zvinopa mukana:

1. Ichi- kuratidza chokwadi choupenyu kwoupfumi munhevedzano yokuverengwa kwenguva.
2. systematization zviitiko.
3. Inotungamirwa zviratidzi chokudzoka pamusoro mipiro kuwana.

Kusiyana ndizvidavirire utariri iyo rinoitwa zvakasimba maererano Ras uye chati nenhoroondo, yakasimba mitemo hadzina akapa mutero ndizvidavirire. Maererano muunganidzwa uku mashoko Pakusarudza taxable nechigadziko rinoitwa pamusoro penyaya, vakava noushamwari echitendero chavo. Panyaya iyi, mutero hurumende havagoni kumisa rokumanikidzirwa kuti kwose mapepa wakashandiswa vachida.

Nzira nhau

The zvebhizimisi zvionera chizvidavirire hurongwa zvinogona akasikwa kuti haina chokuita kuti ndizvidavirire. kuvhiyiwa neimwe mune iyi achabudiswa mumatauriro mazita. Nzira yechipiri - sangano mutero chizvidavirire uchishandisa chizvidavirire ruzivo. musimboti Iri zvishoma basa nyanyisa uye, naizvozvo, zvikuru here. Nzira iyi kunoenderana zvokudya 313 Article Tax Code. In wokuyera ichi akasimbisa kuti nechigadziko kukarukureta kuguma neimwe chizvidavirire nguva maererano mutero chizvidavirire Data kana mu Ch. 25 Tax urongwa muzvikwata zvisina tsarukano uye nokupfupikisa ruzivo pamusoro zvinhu uye akavhiyiwa kuumba mujinga mitero yakasiyana kubva zano zvakatangwa chizvidavirire mitemo. Kana nzvimbo imwe, dzemaitirwe pakati uwandu fanira kubhadhara kuti bhajeti kunogona kuitwa tichishandisa mashoko chinonyanya mapepa. Muchiitiko chino, unofanira kutanga kuziva zvinhu, kufungisisa kuti pane zvakafanana uye zvakasiyana mutero uye chizvidavirire mitemo. Zvadaro, anofanira kuva nzira kushandisa ruzivo chezvinhu mapepa kuti paumbwe taxable hwaro. Uyezve, vaifanira kuumba chimiro evoruzhinji kuti kusarudza zvinhu, kufungwa kuti mitero nechinangwa.