Umamkeli-mali zohlahlo - it ... No-injongo bezisebenzisile ukusetyenziswa kwemali mali. ibhajethi Code

Ngokutsho Art. 38 BC injongo mali kuthetha ukuba Ulwabiwo esihambelanayo kunye nemida yezibophelelo baya kuziswa ukuba izifundo ezithile. Ngelo xesha ibonisa indlela apho aya kuchithwa. Njengoko izifundo abamkeli ezingundoqo mali zohlahlo lwabiwo-mali. Thina elandelayo ingqalelo awohluke na imida nokwabiwa ukuzibophelela kunye Ulwabiwo, kwakunye neentlobo uxanduva ngokwaphula imithetho zemali.

base olumisiweyo

Isigqibo / umthetho lwabiwo emiselwe kulwabiwo-mali ukuze igosa ngalinye elikhulu. Oku kwenziwa kwimeko sub-khowudi, amanqaku, amacandelo, zokuhlelwa yeendleko, ebonisa imiyalelo mali. Ukusetyenziswa gwenxa kwemali mali ichazwe Art. 306,4 BK. Le h. 1 ibonisa ukuba oko kuthetha phantsi Ulwabiwo zokwalatha izibophelelo intlawulo ezingabonelelwanga kwi sigqibo / umthetho, uqikelelo, lesivumelwano, okanye kolunye uxwebhu ukukhonza njengesiseko esisemthethweni amalungiselelo abo.

Umamkeli mali mali

It liqumrhu ogunyazisiweyo nenani ngamagunya ezizodwa. Ngokukodwa, unelungelo ukwamkela / ukufezekisa izibophelelo egameni imfundo ezisemthethweni zoluntu ngokuxhaphaza ezabiwe. Ulawulo phezu litshona units imali. Ulwakhiwo, host / ukwenza izibophelelo, i-organ inokuba karhulumente. karhulumente yolawulo amandla. ingxowa-mali, urhulumente wengingqi okanye ulawulo indawo, iziko karhulumente. umamkeli-mali zohlahlo - nje ikwa zobuncwane. Le ibekwe kwi nqanaba liphezulu kuluhlu lwezinto izidumbu ogunyazisiweyo. Kulo mzekelo, i-Treasury kunye nezenzo njengabalawuli eziphambili mali zohlahlo lwabiwo-mali.

kwicandelo likarhulumente

Kusebenza kumamkeli ephambili mali mali. Oku kuthetha ukuba isakhiwo angamalungu ayo iya kuba noxanduva unikezelo oluchanekileyo mali ezifunyenweyo. Kwicandelo likarhulumente amashishini non-mveliso ukusebenza, lamacandelo kwimveliso yezoqoqosho, kwakunye nokubonelela ngeenkonzo jikelele iyabophelela. Eyokuqala ligxininisa ukuhlangabezana neemfuno ezingundoqo yabemi. Ngokukodwa, amashishini ezinjalo impilo, imfundo, inkcubeko kunye njalo njalo. mali silapha phantsi iingqikelelo. Kwimibutho ezinjalo, umamkeli ngqo lwabiwo - yintloko nayiphi Sahluko. accountant. Aba bantu banoxanduva ukwamkelwa ngemali kunye kwemveliso yezityalo. Kuba umlawuli kunye noxanduva iqhosha zincwadi oyintloko kwicandelo lemali ukusetyenziswa belijolise kwemali mali.

into ebaluleke

Iya kuthakazelelwa into yokuba, ngokungqinelana ne kwinxalenye yesibini nqaku. 306,1, isenzo / utyeshelo kukwaphulwa BC kunye nezinye izinto zomthetho elawula ubudlelwane zemali, iziko ogqibeleleyo akukho iqela kwinkqubo yohlahlo, ithathela kuyo uxanduva. amanyathelo afanelekileyo iya kuzinza ngumthetho. Isicelo isohlwayo ethile yenziwa ngokuxhomekeke ebukhulwini bezityholo.

Ukusetyenziswa gwenxa kwemali mali

ephule kunokwenzeka BC anokuba ku:

1. Indlela ebithengiswe ukuhlawula iindleko engabandakanywanga imiqathango imisebenzi zemali kunye namashishini kunyaka afanelekileyo.
2. intshukumo engagunyaziswanga kwemali kwi amanqaku. Ingakumbi esinayo kumatyala engqondweni apho ubunkokeli yombutho isigqibo yokwaba imali mali ezifunyenweyo ukuba ngemali neemfuno ezithile, ezinye iimfuno.
3. Indlela yokuhlawula iindleko mali, ekufuneka yenziwe imali ukusuka kwelinye inqanaba kwemali.
4. Ukusetyenziswa kwemali ukuhlawula iindleko kubuyiselwa imali imali off-mali.
5. Iinkonzo Intlawulo kunye nemisebenzi hayi enxulumene nemisebenzi yeziko, ukunceda amashishini, kuquka indalo yazo, okanye ukuhlawula iindleko zabo.
6. Ngezimali kunye nokwakhiwa kweendawo ukuba ezingaqukwanga kwi isicwangciso, iindleko enganikwanga kumaxwebhu mali.

Ukuziqhelisa, abasemagunyeni abaziisuphavayiza ezikhethiweyo kunye nezinye yanyhashwa.

uxanduva lolawulo

Le Code mali ibonelela ukuba amanyathelo ukuze zinokusetyenziswa violators yomthetho ekhoyo entsimini imali enikwa kwimigaqo. Kuxhomekeka imiphumo, imfanelo inokuba yezolawulo okanye lolwaphulo-mthetho. Kwimeko yokuqala, ukuba iqumrhu elijongene luwugqithile Code Budget, isicelo loo nto. 15.14 of the Code Administrative. Ngokuqhelekileyo, umisela uxanduva zokwalathisa ezabelwe ukuhlawula iindleko hayi kubonelelwe kuMgaqo-mthetho / isigqibo, isishwankathelo izintlu, uqikelelo, isivumelwano / ikhontrakthi okanye olunye uxwebhu ukukhonza kuba sisiseko isibonelelo-mali efanelekileyo. Kulo mzekelo, ngokuba isicelo kwezohlwayo zolawulo njengenxalenye Mthetho kufuneka ibe akukho zimpawu ulwaphulo-mthetho. Violators ngokungqinelana ne Art. 15.14 of the Code Administrative kumelana isohlwayo kwi mali:

• 20-50 amawaka. Thambisani. - ngokuba izikhulu;
• 5-20% yemali-mali eziye zafunyanwa ukusuka mali kwaye ayisetyenziselwa kufunwa ngumbumbi.

Amagosa isohlwayo lemali ingathathelwa indawo a ukumiswa 1-3 g

ifuthe

Ngokuhambelana ne Art. BK 78.1 (tsh. 1), ukuba amaziko mali ukunika izibonelelo ukuxhasa ukusetyenziswa kwe kamasipala / umsebenzi karhulumente. Bona kubalwa ngokususela iindleko olumisiweyo zokubonelela ngeenkonzo kwimibutho kunye nabantu, ngokunjalo nokugcinwa propati. Iinkxaso inganikezelwa kwaye ezinye iinjongo. imithetho kokutsalwa esekwe nguRhulumente, isakhiwo elilawulayo likarhulumente okanye wengingqi koogunyaziwe benqila. Umzekelo, ukuxhaswa ezinye iinjongo ezinikwe namaziko imithetho echaziweyo kwi Ngokuququzelela Ministry of izakhiwo Finance, ukuphumeza amagunya kunye nemisebenzi umsunguli. Le nkqubo kufuneka iquke imiqathango kwiimeko, ixesha, imali, ukusasazwa imiyalelo mali. Oku kulandela ukuba isivumelwano, leyo iqukumbela ngokusekwa umnyibilikisi, lisebenza njengesiseko esisemthethweni lwabiwo-mali.

isigwebo mthetho

Ukongezelela uxanduva lolawulo, kunye nezohlwayo olindelwe Code yoLwaphulo. amanyathelo afanelekileyo iyalungiswa in Art. 285,1. Kwinxalenye yokuqala isohlwayo omiselwe ukuba inkcitho-mali ngamagosa ngeenjongo ukuba musa athobele imiqathango ukwamkelwa kwabo, ikuvumile umthetho / isigqibo, uqikelelo, igqibeleleyo ngomlinganiselo omkhulu. Ngokuba isenzo abanjalo izohlwayo elibekiweyo ngohlobo lwe:

1. A okuhle mali ka-100-300 amawaka. Thambisani. okanye ilingana ingeniso kwiminyaka 1-2.
2. umsebenzi onzima esingekho ngaphezulu kweminyaka emi-2 okanye avalelwe ixesha elifanayo. Ukongezelela, ukuze angathunyelwa ukuvalwa nokutshintshwa kwenani lezithuba okanye ukwenza imisebenzi ethile iminyaka emi-3
3. Ukumbamba ukuya kwiinyanga ezintandathu.

yobukhulu enkulu sisixa ngaphezulu kwezigidi 1.5 engange. Kwinxalenye yesibini nemimiselo kube unika uxanduva lwezenzo ezenziwe inkunzi.

Umngeni iziphumo zovavanyo

Kuthiwa xa umbutho akavumelani neziphumo uhlolo, singekho ingaqhelekanga. Ngokungqinelana nemigaqo jikelele, ukuphikisa ngesiphumo gwenxa kulwabiwo kuba kwinkundla kunye nenkqubo isikhalazo. Kwimeko yokuqala, inkampani kufuneka baxhamle kwimimiselo yeSiqendu 198 APK (tsh. 1). Ukuze isibheno esichasa isigqibo zincwadi kufuneka athumele ibango lokuba ziqonde null uxwebhu nengekhoyo. inkqubo Pre-cala kulawulwa, njengoko umthetho, nemimiselo, umisela ilungelo imizimba esweni imisebenzi yabo. Ngokomzekelo, phantsi kwezibonelelo loLawulo Regulations Rosfinnadzor, lo auditee angangenisa isikhalazo esibhaliweyo isenzo zingaphelanga iintsuku ezintlanu emva komhla wokufunyanwa kwalo. Le ngxelo kufuneka ibonise engekho ngokungqinelana neziphumo ziko. Isibheno uya yini. reference kufuneka lwenziwe ngokwemigaqo yomthetho ukuxhasa indawo yayo.

isiphelo

Ngokutsho Art. 18 BC lokuqulunqa ekwenziweni mali, kucalulo okhethekileyo. It inikwa kumaqela yengeniso, iindleko kunye ntsilelo imithombo nenethiwekhi. Le ibandakanya, phakathi kwezinye izinto, kuquka Kosgei - iseti nemisebenzi eyenziwe kwicandelo likarhulumente. ulawulo. Kuba ukuhlela kunye nokwabiwa imiba ingeniso enxulumene Ukuqwalasela izinto nezixabisa kulawulwa yi uqikelelo, urhulumente. injongo, izikhokelo ze umphathi mali. Njengoko kuchaziwe yi-Ofisi yoMphathiswa wezeMali ngeleta № 02-07-10 / 534 ka-27 Februwari 2012, malunga izitenxo kutyhila imizimba zokusuphavayiza kufuneka cala, ngokubanzi ngokupheleleyo ukuseka zonke iimeko ezinzima. Ukongeza, ukuba kuyimfuneko ukuchaza iimeko kunye nezizathu gwenxa kwimeko nganye.