IBhonasi ukwehla - yintoni na le nto?

Phantse wonke Lenkampani ezingahambisekiyo (FA). Kufuneka benxibe impahla. Ngokutsho imithetho PBU, ukugcina iirekhodi yokusebenza, kwaye kuxhomekeke lokuyimfihlo.

ezibanjwayo nokwehla

суммы, направленные на возмещение износа ОС. Le mali eyabelwe imbuyiselo le banxibe OS. Bona ifakiwe iindleko zonyango okanye imveliso.

суммы, рассчитываемые на основе балансовой стоимости соответствующих объектов и норм. iintlawulo lokuyimfihlo - esi sixa lwabalwa ngokususela yexabiso incwadi izibonelelo kunye nemigangatho. Ummiselo kuthiwa ngonyaka ipesenti imbuyekezo iindawo ezigugileyo kule OS.

iqela impahla

Bona kwakheka ngokuxhomekeke ixesha ubomi obuluncedo bezinto:

• I Iqela - iminyaka 1-2;
• II - 2-3;
• III - iminyaka 3-5;
• IV - 5-7;
• V - 7-10;
• VI - 10-15;
• VII - 15-20;
• VIII - 20-25;
• IX - 25-30;
• X - ngaphezu kweminyaka engama-30.

Yintoni na uphelelo esisigxina asethi umvuzo?

Ngo komthetho, eli gama olusana. Noko ke, ezimali ingqiqo noqoqosho kumsebenzi wabo zisetyenziswa ngendlela ebonakalayo.

Umhlawuli werhafu angaquka neendleko ezibhalwe ngexesha lokunika ingxelo (ngokuxhomekeke kolawulo irhafu), ixabiso mali eyinkunzi kwinkqubo yokusebenza, oko kukuthi, iindleko ukuba inkampani Bancokole ngexesha elifanayo. Oku "lungelo" lo uphelelo bonus. может производиться, в том числе, на достройку, реконструкцию, модернизацию объекта. Charge zingenziwa, kubandakanywa ukuzaliswa, ekwakhiweni ngokutsha Ukuphuculwa izinto.

izithintelo

Ezininzi zazo.

невозможно в отношении объектов, полученных на безвозмездной основе. Okokuqala, ukusetyenziswa kwe bonus ukuphelwa lixabiso akunakwenzeka ukuba izinto zifumaneka ngaphandle kwentlawulo. Umthetho ehambisana umisela inqaku 9, umhlathi 258 NC.

. Okwesibini, oko kubeka isixa ubuninzi bonus ukuphelwa lixabiso. OS yelo III kunye VIII-X qela, kuba-10%, lo gama ezinye izinto (III-VII c.) - 30% (ngaphambili-10%).

Ezi zikhombisi zisetyenziselwa ukwenza ukufumana buso nokuphelisa, zokufakelwa kwakhona, retooling, njl ..

ukululama

Yenziwe ekuphunyezweni phambi kokuphela seminyaka emi-5 ukususela kumhla OS iyasetyenziswa. простыми словами, включение ее суммы в доходы. Ukubuyiselwa bonus ukuphelwa lixabiso - kukuthi, ngamazwi alula, uquko kwi isixa yengeniso. Esihambelanayo imfuneko edwelisiweyo kwisitanza. Septemba kumhlathi 4 yeSiqendu 258 Code Tax.

Ukuze zibuyiselwe, yaye kunyaka-10 ne-30 ekhulwini isixa naziphi na iindleko. Kuba kwezinye iindlela zokulahla yale nkqubo unganikezelwanga.

izibonelelo zethutyana

Uhlelo olutsha inqaku Tax Code 258 yaqala ukusebenza ngo-2009

Ngokuhambelana ne para. inqaku Matshi 2 yeKhowudi, umhlathi 272, bonus uphelelo - sisixa ibonakaliswa neendleko kwixesha apho oko iqalile zibiza izinto ukuphelwa lixabiso, eziye kwenziwe utyalo-mali eyinkunzi.

Kulo kulandela ukuba ukufunyanwa / ekudalweni into, umrhumo we-30% lisetyenziswa kwimpahla ukusetyenziswa ukususela kuDisemba 2008. Xa kuyimeko ngokutsha, kwaye kwezinye iimeko echazwe kumhlathi 9 Inqaku 258 Tax Code, le "lungelo" zingasetyenziswa ukuba ixabiso lokuqala utshintsho into upgradable emva koJanuwari 1st. 2009

Nangona kunjalo, phantsi kwemiqathango yomhlathi 9 weSiqendu 10 ngenani Federal uMthetho 224, amalungiselelo inqaku elitsha. 258 kufuneka isicelo kwindlela yokusebenza ufake ukusebenza ngoJanuwari 2008. Ngako oko, le zimali waphakamisa lo mbuzo: ingaba ukufaka kwi bonus yengeniso uphelelo, ukuba into ezifunyenwe wazibeka ukusebenza ngo-2008, kunyaka omnye kwaye yaphunyezwa?

Okokuqala, i-Ofisi yoMphathiswa wezeMali wachaza ukuba imfuneko kwakhona umvuzo. Noko ke, imbono eyahlukileyo wabonakaliswa kamva. Ngenxa yoko, le ndawo zilandelayo yamkelwa.

Xa yenziwe phambi kokuba bangene ukusebenza kwamagatya entsha ukuchacha okugunyazisiweyo ipremiyamu (oko kukuthi, de ngoJanuwari 1. 2009) OS, ezifunyenwe ngo-2008, lo Mhlawuli akanyanzelekanga ukuba sizidibanise-mali yengeniso. Esi sigqibo zisekwe ngokusekelwe point 2 5 Inqaku NC, njengoko apho imithetho irhafu kunye nemisebenzi, ukulungisa iimbopheleleko ezintsha okanye zisiba isikhundla kwiqumrhu kwezoqoqosho ngenye indlela, kodwa engange.

Kuthiwa xa ukuqonda emva asethi 01.01.2009 ubeke ukusebenza ukususela ngoJanuwari 1, 2008, ibhonasi ukuphelwa lixabiso ukuba zibuyiselwe.

bangazisebenzisa

Abantu abangahlawuliyo bayakwazi ukusebenzisa ipremiyamu, kungakhathaliseki indlela yokubala ukuphelwa lixabiso.

Ukuba usebenzisa indlela ethe ngqo, ixabiso lokuqala yento kuncitshiswa ibhonasi ukuphelwa lixabiso. стоимость берется за основу для исчисления ежемесячного износа в налоговом учете. Le iindleko sisiseko ekubaleni ukwehla ngenyanga kwiirekhodi werhafu.

Ukuba ngaba ishishini isicelo a non-linear indlela inkqubo ukusebenza emva lokugunyazisa zibandakanyiwe (kweendleko yayo yoqobo, thabatha ipremiyamu) ukuba iqela efanelekileyo (laseMelika).

umzekelo

Ecacileyo, makhe inkampani eqhelekileyo - JSC "Ivan". Idatha zokuqala zezi zilandelayo:

• Ukwehla bamthwala indlela nonlinear.
• Ngokunxulumene OS III-VII c. Usebenza premium-30 ekhulwini.
• Ngo-Agasti 2016, inkampani wathenga wazibeka ukusebenza izixhobo zibandakanyiwe iqela wesixhenxe. I lokuqala ixabiso OS - million 1 engange.

. Ngoku, ubalo wokuphelelwa lixabiso bonus. Kwiinyanga zokuqala-9. 2016 zincwadi inkampani iya kuthathela ingqalelo njengenxenye yeendleko le ntlawulo ilandelayo:

million 1 engange. x 30% = amawaka 300. p.

Intsalela yeendleko kwezixhobo (million 1 engange -. 300 amawaka 700 amawaka p = p ....) Kufuneka ifakwe esikalini leempawu Group VII ukususela ngoSeptemba 1, 2016

Ngaba kufuneka ukuba zibonisa umba ukusetyenziswa imali kwi-nkqubo yezemali?

iingcali Irhafu kunye neengcali zemali bakholelwa ukuba xa kukho inkampani usebenzisa "inzuzo", oko zifuna ukulungiswa kule nkqubo accounting. Imveliso olufanelekileyo ekhoyo encwadini Finance kunye FMS.

Iinkundla Ulamlo ngqo kwindawo eyahlukileyo. факт в учетной политике не закреплять. Ingakumbi, bakholelwa ukuba inkampani Ungasebenzisa bonus ukuphelwa lixabiso le nyaniso lukhuselekile kule nkqubo accounting.

Abammeli, yena, Siyaleza ukubonakalisa kusekho isigqibo malunga nokusetyenziswa "yokukhuthaza" ukuze kuphetshwe ungquzulwano kunye IRS.

ngokuthethwa

Xa accounting akakwazi ukusebenzisa bonus ukuphelwa lixabiso. , соответственно, в месяце начала исчисления сумм на износ объекта, образуется больший расход. Xa accounting irhafu, ngokulandelelana, ekuqaleni kwenyanga ukubala wamaxabiso phezu into, iindleko ezinkulu. Kwimeko asahlumayo umahluko irhafu yethutyana. Inika ukunyuka kuyo (imfanelo zerhafu senziwa).

Inyanga yesibini yokubala imali indleko yokuhla kwi mali yerhafu iya kuba ngaphantsi kwe kwi accounting. Oku kubangelwa yinto yokuba isixa lokuyimfihlo yenyanga iya kuba ngakumbi, njengoko ubalo lwenziwa ngexabiso zembali, ngaphandle ibhonasi.

Ngako oko, ngenyanga yesibini umahluko lwethutyana kuya kuncipha kwaye IT - lubuyiswe.

features reflection

. Cinga Ngokuthumela premium yokuthotywa kwexabiso. Thatha ishishini phantsi kwemiqathango "Antey". Idatha zokuqala zezi zilandelayo:

• Ngo March 2016 iNkampani azifumene wazibeka isebenza OS zibandakanyiwe Group III.
• Ixabiso le projekthi - 1 million 200 namawaka p .. (Ngaphandle VAT).
• Ixesha ubomi luncedo - iinyanga 60. (5 iminyaka).
• Iindleko kunye inzuzo kule nkampani azimisele kwi accrual basis.
• Kwiirekhodi irhafu OS Amaqela III-VII isicelo ngokomrhumo-30 ekhulwini.
• Ukwehla ibalwa qho ethe ngqo kwaye irhafu accounting.

Ngo March 2016 Accountant kwenza amanqaku:

• DB cq. 08 subsch. "Ukufunyanwa kwenkqubo yokusebenza" KD cq. 60 - 1 200 000 - ingqalelo ephambili lokuthenga kuthetha;
• DB cq. 01 subsch. "OS lobunikazi" cd cq. 08 subsch. "Ukufunyanwa kwenkqubo yokusebenza" - 1.2 yezigidi - kuboniswa umsebenzi igalelo indlela le nkqubo yokusebenza.

будет произведен в апреле. ukuphelwa lixabiso ibhonasi Accounting ziya kwenziwa ngo-Apreli. Kwiirekhodi kwerhafu ziya kuboniswa kwi-mali ka-360 lamawaka. P. (200 lamawaka, 1 yezigidi. P. X-30%). imali ukwehla yenyanga iya kuba:

(1 million 200 th miri - .. 360 wena ..) iinyanga / 60. = 14 amawaka. Thambisani. / Month.

ukusetyenziswa lokugqibela ngo-Epreli kwiirekhodi yerhafu iya kuba:

360 amawaka. P. + 14 lamawaka. P. = 374 amawaka. P.

Ngelo xesha, kuthathelwa ingqalelo umahluko ixesha ibonakala. Oko ngolu hlobo lulandelayo:

amawaka 374. Thambisani. - 20 amawaka engange .. = 354 amawaka. Thambisani.

Yena, yena, kukhokelela ukuvela IT:

amawaka 354. Thambisani. x 20% = 70.800.

Athunyelwe ku April kufuneka ube:

• DB cq. 20 KD cq. 02 - 20 amawaka p .. - ibonisa uphelelo OS;
• DB cq. 68 subsch. "Ukubala for irhafu yengeniso" cd cq. 77 - 70.800 p. - bayithathele ingqalelo IT.

NgoMeyi Kwiinyanga ezilandelayo lonke ixesha lobomi luncedo uhuhamba into mali iya kuba ngaphezulu (th-20 amawaka. P.> 14. P.). Ngamanye amazwi, ixesha offset iya kuba umahluko kwi th 6. P. Ngako oko, ukuba uyehla uye kuma-1200 r. (6 th. P. X-20%).

Iingcingo zombane kufuneka ube:

• DB cq. 20 KD cq. 02 - 20 amawaka p .. - yayo uphelelo OS;
• DB cq. 77 KD cq. 68 substch. "Ukubala for irhafu yengeniso" - 1200 r. - ingqalelo imbuyiselo kwenxenye IT.

Ubunzima kunye nokubuyiselwa yesahlulo

kuvela imibuzo ezimali ngenxa yokuba akukho para. Septemba kumhlathi 4 yeSiqendu 258 Code Tax, okanye kwezinye imimiselo yeSahluko 25 yeKhowudi ayitsho ukuba, xa oko kuyimfuneko ukubuyisa ibhaso: nexesha elongezelelweyo kwisithuba ukusetyenziswa kwayo okanye intengiso OS.

Ngokutsho imiqathango sub-mhlathi. 5 p. 4271 inqaku, ingeniso evela Ukuguqulwa reserve kunye nezinye umvuzo ofanayo kuyimfuneko ukubonakalisa ngosuku lokugqibela irhafu (ingxelo) kwisithuba apho eneneni wachacha. I-Ofisi yoMphathiswa wezeMali wachaza ukuba bonus lixabiso ihlanganiswa iindleko ngokusekelwe Art. Septemba kumhlathi 2 Art. 258 loMthetho weRhafu zifakiwe kwi-database kwixesha apho indlela yokusebenza yenzeke.

Ezimali nomdla le mibuzo ilandelayo: Ngaba ngokubandakanywa ibhaso ibonisa kwi ngongeniselo ukuba inkampani okunene ulahlekelwa esi sixa kwaye azithathelwa ngqalelo xa iindleko-10% okanye 30% ye ixabiso lokuqala le nto? Ngaba Umhlawuli ukubuyisela imali ingeniso evela kwintengiso ukunciphisa ingxowa-mali efanayo?

I-Ofisi yoMphathiswa wezeMali wachaza ukuba iqumrhu yezoqoqosho unelungelo ekube- isixa wamaxabiso kwi into ethengiswa ixesha elidlulileyo kwaye yayo eyintsalela nto-tsh. Kulo mba, ngokusekelwe phoyisa. umhlathi January 1 yeSiqendu 268 Tax Code, ingeniso evela kwintengiso ipropati kuncitshiswa kuphela kwixabiso intsalela.

Ngako oko, uphelelo yebhonasi, imali ethe awukabuyi, kungaboniswanga kuhlanganiselo iindleko naliphi na ixesha ayeke, okanye kamva.

Okwangoku, ngokutsho kwezinye iingcali, ndawo yoMphathiswa zisenokuthathwa zinokuphikiswa. Isizathu kukuba ngolu hlobo.

Le mithetho yokwenza izinto ayiyixhasi ukuthintela kwakhona Ukuqukwa isixa imali iindleko. Njengoko kubonisiwe sub-mhlathi. 1 komhlathi wokuqala yeSiqendu 268 Tax Code, ekuthengisweni lophelelo lweloxabiso ingeniso into kuncitshiswa ixabiso intsalela. Umele umahluko phakathi kwexabiso yokuqala yaye isixa ukuguga, apho ityala ngexesha lokusebenza.

Ukubunjwa ixabiso lokuqala kuquka iindleko lokuyifumana, ulwakhiwo, ukuthutha, imveliso, wayezizuzisa kurhulumente ezisebenzisekayo.

Ngaphezu koko, kufuneka ujonge para. Septemba kumhlathi 3 yeSiqendu 258 Code Tax. Kuyaphawuleka ukuba inkqubo yokusebenza, apho kwakusetyenziswa umvuzo zifakiwe kwi qela ixabiso lokuqala, thabatha akukho ngaphezu kwe-10% okanye 30% (ukuba amaqela achaphazelekayo). Esi sixa umdla iqukiwe iindleko kwethuba lerhafu.

bokuqonda

Kufuneka wathi amagama kungasentla Ubonelela ngokucacileyo ukuba ekunciphiseni ubungakanani ixabiso lokuqala OS into. Yathi kuphela umda yokubandakanywa iindleko ukwehla nangakumbi kwipropati.

Ukongeza, ukuba lwenziwa kwi ipesenti ixabiso lokuqala ityala neendleko. Ngexesha ukuphunyezwa into, ezi mali kuxhomekeke recovery. Ngako oko, inkampani ethengisa indlela yokusebenza yaye kubandakanywa imali premiums kwengeniso, ungawuhlisa ingeniso evela kwintengiso ngexabiso intsalela yenjongosenzi ibalwa ngendlela efana ukuba ibhaso yaye akazange isicelo.

Iingxaki nemigomo

Njengoko kubonisiwe kwisitanza. April 9, umhlathi 258 NC Kutheni, kufuneka ubuyisele ibhaso ekuphunyezweni kwenkqubo yokusebenza phambi kokuphela seminyaka emi-5 ukususela kumhla lokugunyazisa. Ezimali uyazibuza ukuba ukungqinelana nale mfuno njengako impahla kufuneka iqukwe kwiqela I-III, ukuba umhla wentengiso ukuze kubonakala kubuyiselwa ngokupheleleyo?

Ngokusemthethweni, le nkampani kufuneka bazalisekise iimfuno kweKhowudi, kuba akukho zithintelo malunga noku unganikezelwanga.

I-Ofisi yoMphathiswa wezeMali ukuba ukususela 01.01.2009 ipremiyamu kufuneka ibuyiselwe, akukhathaliseki nokuba okanye bavale ukuguga ngexesha wokuphunyezwa into.

Ngelo xesha, kuqukwa isixa-mali sengeniso nga ukwandisa ixabiso intsalela propathi isixa esiqendu. Ngokutsho imithetho phoyisa. 1 komhlathi wokuqala yeSiqendu 268 Code Tax, kunokwenzeka ukuba kunciphisa ingeniso evela kwintengiso. Noko ke, abasemagunyeni yerhafu ndazibeka amabango umbutho malunga neentengiselwano ezinjalo.

Ukubekwa ixabiso intsalela phambi kokuphela engama-5: umzekelo

Thatha ulime zilandelayo:

• okokuqala iindleko zeprojekthi - 30 p; amawaka..
• iindleko zotyalo-mali ziboniswa kwi-OS kwixesha igalelo yokusebenza (10%) - 3 amawaka;. p.
• isixa wamaxabiso ukuya kumhla ukuphunyezwa - 7 zezithili th ..

Le ndlela yokubala iza kuba ngolu hlobo lulandelayo:

• ixabiso lokuqala = amawaka 30. P. - 3 amawaka r .. = 27 amawaka. P.
• ukhangelo lomanakalo ixabiso = amawaka 27. P. - 7 zezithili th .. = 20 amawaka. P.

Nakuba kunjalo, ngenxa ngentla, ngokusekelwe kwezibonelelo iKhowudi Tax, ixabiso lentsalela ukufumana ngaphezulu:

30 amawaka. P. - 7 zezithili th .. = 23 amawaka. P.

Ngaphezu koko ukucinga ukuba OS zathengiswa ngexabiso-25 amawaka. P. Kulo mzekelo, ingeniso Mhlawuli iya kuba:

• 25 amawaka. P. - 20 amawaka p .. = 5 amawaka. P. (Yesi Finance okuKhokelwayo).
• 25 amawaka. P. - 23 amawaka p .. = 2 th. P. (Thathela ingqalelo imimiselo yalo mthetho).

iziphumo

Ixabiso ntsalela yenjongosenzi wathengisa, ngaloo ndlela, kungaba ibalwe njengoko umahluko phakathi ixabiso layo (iindleko ngaphandle kutsalwe ipremiyamu) kunye ixabiso lentsalela (isixa wamaxabiso, ngaphandle ibhonasi).

Le ndlela akukhuthazwa ukuba zisetyenziswe isigqibo Mhlawuli sengeniso evela kwintengiso indlela yokusebenza. Kodwa ke kule meko kukho izikhalazo ezivela IRS.