Uphuculo ukuqashisa - ukuba ... eziRentwayo kunye nokugcinwa kweendawo

Code Civil njengenxalenye yomsebenzi ubudlelwane ingqesho ivumela umqashi nayiphi na ipropati ngokubhekiselele uphuculo esisigxina yento eziqeshiweyo. Nokusebenzisa senzo kubandakanya ukuyilwa neziphumo zasemthethweni ezahlukileyo. Ngenxa uphuculo esisigxina yenjongosenzi eziqeshiweyo amalungelo omntu kunye neemfanelo zisenokuvela zombini kumnini kunye umqeshi kwepropati oluhloniphiweyo. Okukodwa yabo inokumiselwa uhlobo impahla, kwakunye ngokwemiqathango yesivumelwano phakathi umnini kunye nomqashi. Zeziphi izibonelelo ezingundoqo umthetho olawula ulwalamano zomthetho, isifundo apho - imveliso ukuphuculwa ngokusisigxina kwipropati leyo oqeshiweyo? Zeziphi bokuqonda iziphumo irhafu ye yotshintsho efanayo iinjongo?

Undoqo ubungcono engenakususwa le into eziqeshiweyo

Umntu okanye umbutho lowo oqeshiweyo nayiphi na ipropati - kaninzi kulo mxholo sithetha izindlu ezithengiswayo - nga ngandlel 'ithile ukuba ngokwale mihla, okhe ngokutsha, ukuphucula ukusebenza kwayo.

Ekuqhubeni le misebenzi mayibandakanye lokusekwa into ahambelanayo ngokuncamisayo iipropati ezintsha. amanyathelo inguqu nxamnye naye kunzima kwaye kungakhokelela ekungakwazini ukuba asebenzise izibonelelo. Ngoko ke, ukuphucuka ohambelana wepropati zibonakaliswa njengemali engenakususwa. iindlela ezifanelekileyo impahla inseparability - ukutshintsha iimpawu esemgangathweni into yokuqala, ukuze nande iindleko, ngenxa yokwanda kunokwenzeka ebomini okanye abathengi iipropati zayo inkonzo.

Njani inkangeleko ukuphuculwa ongumqashi? loo isampuli maxesha angamelwa kwi embodiments ezahlukeneyo. Ngoko ke, oku kubonakalisa ukuba isakhiwo iye yafumana iimpawu kakhulu ezahlukeneyo kuthelekiswa isimo sokuqala.

uphuculo abasisigxina kwisivumelwano

Kufuneka kuqatshelwe ukuba ukuze ubudlelane zerenti kuvumela sifundo, ekhombisa indawo, ukwenza kube nokuphuculwa ezifanelekileyo kuphela kwisivumelwano nomnini. Kucetyiswa ukuba ukubhala, ezisisigxina kwisivumelwano. uphuculo ukuqashisa - ngokusemthethweni izenzo ezibalulekileyo kunye nokuphunyezwa labo azotywe ngokusemthethweni.

Imvumelwano phakathi umnini propati kwaye umnini ukuba emiselweyo usiko imbuyekezo kunokwenzeka ukuba umnini into elingana ngokwala maxesha. Oku kungalungiswa ezingundoqo parameters yokuphuculwa kunye neendleko lokuqala. Ukuba umqeshi wenze ukuba isakhiwo yokuphuculwa bayakwazi ukuqeshisa impahla ngaphandle kwemvume yomnini, akukho amalungelo umphumo ohambelana kolawulo ngokwala maxesha, akayi kuba. Zonke iinzuzo kunokwenzeka ukususela yokusebenzisa into aya kuba nako ukusebenzisa umniniyo kuphela.

Ubunjalo ukuphuculwa separable

Ukuphuculwa bahluke separable kwaye ndawonye? yonke into apha ilula kakhulu. Ngaphezu sibonile ukuba njengenqobo engundoqo inseparability - ukulahleka ukusebenza le into kwimeko seenzame kubuyela kwimo yayo yoqobo. uphuculo ukuqashisa - nako kunokuthiwa, yinkqubo vuhlayiseki.

Ngenxa yoko, into zezala ezahlulwe kunokuquka ezifikelelekayo kangako ukubuyela kwimeko yalo yantlandlolo. Enye ezincinane uphuculo ezifanelekileyo - ukuba kuxhokonxwa umqeshiswa ngaphandle kwemvume yomnikazi. Ngokubanzi, onke amalungelo ukuba bazisebenzise ezi zincedisi zokufundisa separable kuhlala nomqashi - ngaphandle kokuba kubonelelwe ngenye indlela ngesivumelwano. Ukuba umqeshi enze uphuculo isigxina into, kuyimfuneko ukuba ukuhlalutya nabo ezifanayo kunye iziphumo zeentshukumo ezijolise ekulondolozeni ipropati sokusebenza ngokusebenzisa ukulungiswa kunye nokugcinwa.

Kakade ke, xa embodiments ezininzi, umahluko kule kunokwenzeka sobala. Kodwa ukuba umqeshi iye ngaphandle wathwala ulungiso olukhulu yenjongosenzi, kangangokuba izindlu itshintshe kakhulu ukubonakala kwaso, kukho Noko ke Ngenxa yomsebenzi wakhe, mhlawumbi, ukuba akuyi kugqalwa into ukuphucuka. Isondlo, iindleko ukulungiswa isenokuba ngaphezulu ngaphezu yotshintsho ohambelana propati. Kodwa akunamsebenzi.

Ngaloo ndlela, uphuculo engenakususwa impahla eziqeshiweyo luphawulwa kukuba:

- kufuneka ukuthethana kunye nomnini wepropati;

- ngokubanzi, baya kuba yipropathi umnini into ayikho compensable.

Kwelinye icala, ulungiso separable zingenziwa ngaphandle kwemvume ngumqashi kumnini wepropati. Yenza izixhobo ephethwe yi umqeshi. Noko ke, umntu okanye umbutho ukuba umhlali, ukuze phantsi imbopheleleko yawo kodwa ukuphumeza uphuculo esisigxina wepropati eziqeshiweyo. Funda oko kunokukhokelela yintoni iziphumo zomthetho.

ukuphuculwa ukuqashisa kunqaba: iziphumo zomthetho

Ukuba umqeshi enze uphuculo esisigxina ayiqeshileyo izindlu, ngaphandle nokuququzelela isenzo nomnini, ke, njengoko sibonile ngentla apha, yena akayi banelungelo lokufuna imbuyekezo kumnikazi. Ngaphezu koko, ukuba langoku ehambelana kuye kwakhokelela ekubeni kubekho Ukonakala kwenye imo izindlu ezithengiswayo, nokuba ngokoluvo zesimo umnini, umqeshi unyanzelekile ukuba eze ku gqiba yaso.

ukuphuculwa ekuvunyelwene esisigxina

Imeko yesibini - xa langoku isivumelwano real estate phakathi umqeshi kunye umnini kwalo. Kulo mzekelo, iimeko uphuculo ezifanelekileyo, njengoko sibonile ngentla apha, kufuneka kumiselwe kwisivumelwano. Enye nemiqathango yesivumelwano kunokuba yembuyekezo iindleko nokuphucula umqeshisi. Kuxhomekeka mzuzu yokuphuculwa, umnini ahlawule umqeshi iindleko ekupheleni kwesivumelwano okanye ixesha osebenzayo. Le mvumelwano nazo kumiselwa ekunciphiseni irenti - njengembuyekezo zezala ezifunekayo.

uphuculo ukuqashisa: irhafu

Cinga aspect of accounting yerhafu uphuculo abasisigxina. Siyavuma ukuba umqeshi kunye umnini propati bavuma kule nkqubo. Kuqala kubalulekile ukunikela ingqalelo yokuba uphuculo kuvunyelwene phakathi umqeshi kunye umnini into ayisoloko isicelo kwipropati lophelelo lweloxabiso, kodwa kuphela ukuba bahlawulwa ngumnini kwento.

Ngenxa yoko, umqeshi yembuyekezo iindleko ukulungiswa ezizio ingqalelo umnini into ngenjongo yokuba irhafu yengeniso. Yena abe umqeshi nako ukusebenzisa iindleko ezenziweyo ukulungiselela ukwandisa ixabiso irhafu - kwi ixesha elithile.

Uhlobo apho imbuyekezo ukuphuculwa abasisigxina ukuba umnini propati engamiswanga mvumelwano, nangona ukuba umnini uye wavuma ukuba nokuphuculwa ahambelanayo. Kulo mzekelo, njengokuhla kwakhona ndibawisele, kwaye inani lokuqala wepropati ayinyuki. Isizathu ukuze nokwandisa isiseko berhafu asivelanga.

Kusenokwenzeka ukuba kuqatshelwe ukuba kwiimeko apho langoku engenakususwa zange babuyekezwe yi na umqeshisi, umqeshi inelungelo lokubiza ukwehla kule propati. Ezi nkcukacha zonke izinto zobalo yotshintsho yeziphumo, singakwazi siqwalasele umzekelo yokwenza amaqela izibophelelo zomthetho ukuze ahlawule irhafu yezakhiwo.

Ukuba isivumelwano kuphothulwe iqumrhu elisemthethweni, oko kukuthi, yengqeshiso wabulawa izakhiwo ezingezizo zokuhlala, kufuneka ahlawule imali engqinelanayo mali. irhafu kulo mzekelo kufuneka ahlawule iqela eligcina iindleko ukuphucula amaziko kwi akhawunti kwengxelo. Njengomgaqo, oku kunxulumene ubunini uphuculo. Ukuba umqeshi anawo kubo, ngoko unyanzelekile ukuba ahlawule irhafu.

Ukuba umnini yokuphuculwa - ndawo, imbopheleleko ahambelanayo lenza phezu ekupheleni kwexesha lokuqeshiselwa. Kodwa okoko nje isivumelwano isemthethweni, iintlawulo-mali uthwala umqeshi. Enye header kumiselwa ngumxholo ukuhlawulwa kwerhafu yepropathi - le eseleyo kwi-akhawunti ukuya resource efanelekileyo. Kuthetha ukuthini? Ukuba intuthuko ukuya kwiphepha lomncono umqeshi wakhe, yena uhlawula irhafu ahambelanayo. Ukuba akhawunti sabo umqeshisi - iintlawulo ibhajethi kufuneka asebenzise ngayo.

impahla kunye nokuphucula VAT

Kukho inani bokuqonda ukuba ziimpawu VAT etsalwayo ngokwesakhelo zomthetho nezobudlelwane, isifundo apho - ipropati irente, sikhatshwe umsebenzi yokuphuculwa ngokusisigxina kulo. Makhe sifunde kubo. Ukuba ukuphuculwa ezisisigxina ziye zidluliselwe kwi umqeshisi, ngoxa olwenziwe ngumbutho izivumelwano - eli transfer kufuneka ingqalelo yintengiso. Kuba kufuneka ahlawule i-VAT. yekontraka ukuhlala kwakhe yenza umqeshi kunye ukutsalwa enokusetyenziswa kuye. Kusenokwenzeka ukuba kuqatshelwe ukuba xa kubalwa irhafu enzuzweni ezinikelwe ukuphucula umnini into azithathelwa ngqalelo.

Attraction ngenxa yotshintsho kwezibonelelo kwimibutho engaphandle - le njengenqobo engundoqo uxanduva ngokuqinileyo ukubala iVAT uphuculo abasisigxina. Inyaniso yeyokuba xa umqeshi wenze ukuvuselelwa into ngokwabo - kule meko neminye imithetho yomthetho ukuthatha isiphumo. Ngokungqinelana ne-VAT uphuculo yabo ayikwazi ityala.

Oku kungenxa yokuba zokuphucula umgangatho njengenxalenye yempahla eshukumayo ngenjongo VAT efunekayo yokudluliselwa kobunini. Ngokuhambelana kunye nezibonelelo ze-Civil Code, elawula ubudlelwane zomthetho kwi-sikhokelo apho bayiphucula abasisigxina, iindlela ezifanelekileyo zomthetho asasithobela khutyaziswe ngokungagqibekanga. Of the Code Civil ayilungelelani ziquka amalungiselelo ekulindeleke ukuba zenzeke nobunini umqeshi kweziphumo kwiiprojekthi langoku. Abakwazi aphathwe njenge-asethi ezimeleyo eyahlukileyo kwipropati engundoqo. Ngoko, xa kwizakhiwo eziqeshiweyo babuyela umniniyo, ukutshintshwa kobunini akwenziwanga. Kubonakala ukuba ukuphuculwa esisigxina ehlawulwe ngumqashi, kungekhona phantsi VAT.

Accounting ukuphuculwa separable

Iza kuba luncedo ukuqwalasela bokuqonda ezisisiseko accounting irhafu, ke ukuphucula ipropati separable. Ukuze kubalwe ngokuchanekileyo irhafu, kuyimfuneko kuqala ukufumanisa iindleko nakwikota yokuphuculwa ezinxulumene. Ukuba, xa yotshintsho iindleko real estate musa ukudlula ixabiso Code Tax, kunye nokusebenzisa kwabo binzana ngaphantsi kweenyanga ezili-12, ukuphuculwa ngokutsha ngaphandle inventri. Ukuba iindleko esihambelanayo ingaphezulu kwingongoma nganye iKhowudi Irhafu kunye nokusetyenziswa kwexesha - kweenyanga ezili-12, ixabiso lepropati iya kuxhuzulwa yi ukuphelwa lixabiso.

Ukuba isifundo kwerente yomthetho - iqumrhu elisemthethweni, oko mhlawumbi kwinqanaba izenzo zayo le nkqubo akhawuntingi ukuze zamkelwe. Kwaye ukuba ngaba umda kwi sabelo impahla ixabiso lophelelo lweloxabiso bunikwa ngaphantsi kwi-Code Tax - ukuze ukubalelana kophuculo separable kufuneka zisetyenziswe nguye ngeqondo luphunyeziwe kwisenzo yasekuhlaleni. Kusenokwenzeka ukuba kuqatshelwe ukuba irhafu yepropati ukuba langoku ehambelana wenza, umqeshi akuhlawulwa. Oku kubangelwa yinto yokuba ukuphuculwa separable ngokubanzi zihlelwa impahla yakhe.

Indlela yokwenza imvume yomnini-ekuphuculeni abasisigxina kwisivumelwano?

Emva kokuhlolisisa indlela apho mali olwenziwa ukuphuculwa njalo kwaye separable, cinga lo mba, njengoko ekuqulunqeni esichanekileyo imvume yomnini propati ukuya maxesha efanelekileyo nto. isivumelwano eyahlukileyo kufuneka wayisayinela le phakathi umqeshi kunye nomnini wepropati. It angaba lowo phantsi apho sisikrazule indawo non-zokuhlala kwenziwe noma, icala, ezo ezivela izindlu. Le mvumelwano kufuneka kumiselwe iimeko: kuhlobo lomsebenzi kulindeleke ukuba uveze ukwenzela ukuphucula ziko, ngubani na oya kuhlawula maxesha - yonke okanye inxalenye yayo, indlela recovery ecwangcisiweyo kwiindleko okuphucula propati.

iindleko Imbuyekezo ngenxa yotshintsho umqeshi ingaqhuba iye phandle, njengoko sibonile ngaphambili kweli nqaku, ngokunciphisa yezindlu. Okanye ikhontrakthi kuthengiswa isakhiwo uphuculo abasisigxina. Yonke into emiselwe ngamaqela lesivumelwano. Mqeqeshe umzobo wakhe - ngumba obalulekileyo yonxulumano. Ukuba nayiphi na amaqela wasilela ukuzalisekisa wayo - owesibini umntu uya kuba nelungelo ukufumana abalukhethayo enkundleni. Ngokomzekelo, umqeshi linokuyiqhuba kwakhona uphuculo abasisigxina kwimali elingana, ukuba umnikazi ukubhatala iindleko yotshintsho olululo, nangona uyavuma ukwenza njalo phantsi isivumelwano.

Ukungabikho ngokwesivumelwano esibhaliweyo phakathi umqeshi kunye umnini kuthetha ukuba iindleko ngeenjongo irhafu, akukho namnye amaqela akayi kuba nako ukuyisebenzisa. Ukongeza, njengoko sibonile ngaphambili kweli nqaku, uphuculo bayakwazi ukuqeshisa, lo umqeshisi angasusa ukusuka kwisiza - kodwa ukuze yayo sokusebenza ayiphazamiseki. Nembambano phakathi umnini propati kwaye umqeshi enokusonjululwa enkundleni.

Iinkampani eziRentwayo kunye nokuphuculwa ukuqashisa: i bokuqonda

Ekuqaleni kweli phepha, sizimisele ukuba, nezenyuselo, isigxina - ipropati isici. Kodwa oku akusoloko kunjalo. Kuyenzeka ukuba ukuphuculwa isigxina - lo mhlaba izinto akuhlali ezithengiswayo. Umzekelo, kusenokuba inkampani. Kulo mzekelo, ulwalamano zomthetho ezinxulumene BEE zalo zilawulwa yi neminye imithetho yomthetho ngaphandle kwimeko izindlu.

Umzekelo, ukuba umqeshi wenze ukuphucula ubume lweshishini, oko ngokungqinelana nomthetho Russian, unelungelo lokufumana imbuyekezo iindleko zayo yeempuculo ezifanelekileyo, kwanokuba andivumelani nale umqeshisi kwi ekuphunyezweni kwezi zenzo. Ngaphandle kokuba kubonelelwe ngenye indlela yesivumelwano phakathi nomnini wenkampani kunye namahlakani ayo.

Nangona kunjalo, umnini nga ukunqanda isibophelelo abuyekeze iindleko ukuphucuka umqashi enkundleni. Ukuze wenze oku ke kuya kufuneka ukungqina ukuba ukuphuculwa engenakususwa impahla eziqeshiweyo yala maxesha ke ngokufunda nje ukuba izakhono zokusebenza asethi zemveliso, inkampani wakhula ngokwaneleyo ngokwemiqathango imfuneko abuyekeze iindleko nomqashi. Ukongeza, ukuba umnini-inkampani azame ukungqina enkundleni ukuba umqeshi wayengekho iimfuno njongo ngenxa yotshintsho.

Luphuculo ekuthengisweni izindlu zokuhlala

Zeziphi iziphumo ngokomthetho iimpawu uphuculo esisigxina intengiso endlini umntu emzimbeni ezahlukeneyo?

Kule meko iluncedo ukubhekisela uhlahlelo izibonelelo efanayo umthetho elawula ubudlelwane zomthetho, ezo isihloko intengiselwano kunye nemihlaba. Oko kukuthi, umgaqo, abo ingqalelo kuthi kwimeko yentsebenziswano lwembumba phakathi kwamashishini ezahlukeneyo phantsi non-yokuhlala imicimbi real estate. Kulo mzekelo, nature kwezomthetho ubudlelwane efana kunye ahambelanayo ilawulwa yimithetho efanayo komthetho.

uphuculo Separable izinto endlini kwaqashwa ngokubanzi, yipropathi umqashi, ukuba ezinye iimeko hayi zicaciswa gca isivumelwano phakathi kwakhe umnini wepropati. Ukuba ukuphuculwa umqeshi ukuqashisa olwenziwe kwi into kuqeshisa imvume yomnini-, phezu nokupheliswa mvumelwano yokurenta, yena unelungelo lokufumana imbuyekezo ehambelana neendleko zalo maxesha. Kananjalo - Ukuba alwenziwa ngenye indlela yokugqithisela uphuculo esisigxina ngu amalungiselelo ngamnye kwesivumelwano phakathi umqeshi kunye umnini.

Ukuba uhlaziyo ayikho into sele kuvunyelwene phakathi umnini kunye umqashi, ngoko ngokubanzi iindleko ezenziwe yi okwesibini, ayikho compensable. Kodwa intengiso umnini indlu zinokutshintshela njengoko ufuna kwixabiso le into.

Ukuba ukuphucuka ipropati oluqhutywa phaya ngeendleko iintlawulo ukuphelwa lixabiso ngenxa kuyo, ubunini leyo yabelwa umqeshisi. Esi sibonelelo esihambelana neentlobano zokwazana inxaxheba amaqumrhu asemthethweni, efanele - irenti kule ndlu.

Ngenxa yoko, malunga uphuculo abasisigxina kunokuba bathobele imithetho ezahlukeneyo yomthetho - umzekelo, xa uthelekisa irente kunye nosomashishini. Ukongezelela, ukuze babe ngomahluko kwingcaciso yazo. Abathathi-nxaxheba wobudlelwane zokuqeshisa kufuneka umkhondo ngexesha ukuvela imithetho ezintsha kwi-Civil Code of the Russian Federation, kwakunye ukutolika zabo izenzo ezahlukeneyo zomthetho kunye namaxwebhu zesebe.