Chifukwa cha kulumala, 02. zizindikiro chilema zifukwa

Kupanga odwala tchuthi latsopano chitsanzo kumafuna kulowa mitundu deta mu mawonekedwe yadigito. Mtundu wa kudzazidwa facilitates processing wa zolembedwa. Komanso, nthawi zambiri adzapulumuka ndodo zachipatala, ndi mlandu akatswiri mu yokonza mawonekedwe ndi kulowa deta mu mapepala zina zofunika. Tsopano tikambirana ena mwa zizindikiro amachititsa wa kulemala mu tchuthi latsopano odwala.

mwachidule

Code m'malo matenda m'chipatala watsopano - mmodzi wa zofuna za mawonekedwe. Buku operekedwa mu nkhani za kampani kwa mawerengedwe phindu. Kuti bwino agwire mawerengedwe, ayenera kudziwa chifukwa chiyani kulemala: ngozi kapena matenda kuntchito, zoopsa kapena zoweta kudwala wamba. phindu kuchita masamu m'njira zotchulidwa m'Chilamulo Federal nambala 255, ndi malamulo wa kuvomerezedwa ntchito inshuwalansi chikhalidwe. Kufotokoza za zizindikiro za matenda mu mapepala kuchipatala amaperekedwa pa mbali n'zosiyana wa mawonekedwe. Izi ndi ntchito monga ofesala dokotala ndi akauntanti pa Buku kudzazidwa.

Zizindikiro zimapangitsa chilema mu tchuthi latsopano odwala

Kujombajomba akhoza kugwirizana ndi banja kapena zochitika mafakitale. Malinga FZ ali makhalidwe osiyanasiyana, amene anatsimikiza mtima chifukwa cha kulumala. Code 02 - aliyense chosayenerera, kumphatikiza ndi kupanga. kuntchito akhoza nayenso ngozi munthu. Mu mawonekedwe izo akusonyeza ubwino 01. Ngati ndinu wolumala ndi chokhudzana ndi ngozi kuntchito, ndiyeno 04, ndi matenda a kuntchito kapena aggravation ake - 07. The mfundo ziwiri zapitazi zikusonyeza kuti mawerengedwe phindu idzachitike mu dongosolo yeniyeni.

malamulo General kwa mawerengedwe

Monga zinanenedwa pamwamba, gawo ndi masamu potengera zimene malamulo pa chidutswa cha kulumala mu "Chifukwa" mulembe anamwalira. Taganizirani banja, osati zokhudzana ndi zinthu kupanga. Ngati chifukwa cha kulumala kachidindo 02 kapena 01, ndi n'komwe pamene ankatha kuwerengetsera ndalama kwa 2 kalendala zaka yapitayi ngozi. Kodi atenga nkhani nthawi inshuwalansi. Ngati inu mwatchutchutchu chifukwa cha kulumala - malamulo 02 kapena 01, mu mawerengedwe a phindu n'komwe kusintha chaka (s) nyengo zolipiritsa, ngati muli kupita mimba pa iye yekha kapena kusamalira ana kukachitika kuti adzatsogolera ndi kuwonjezeka malipiro. Ngati mlingo pano za boma kuphwanya (kuzindikira abwana ake mopanda ulemu) mu fomu iyi, malipilo ayenera kuchepetsedwa. Ngati chifukwa cha kulumala kachidindo 02 kapena 01, kwa malipiro a ndalama kwa masiku 3 wowirikiza ku chuma cha kampani, ndiye - pa ndalama za FSS. Ngati malipiro pafupifupi pa wantchito kwa mwezi wathunthu (kalendala) ndi osachepera malipiro osachepera, kapena izo sizinali, kwa mawerengedwe phindu ntchito kukula osachepera malipiro pa nthawi yatsoka za moyo inshuwalansi.

Kuwerengetsa ubwino pansi choipa ntchito: malangizo

Pamene kuwerengetsa chipukuta misozi zokhudzana kudwala akuwuka kwa matenda ndi kuntchito kapena ngozi, ayenera kutsatira:

• Chilamulo Federal № 125.
• chiwerengero cha chakudya cha Chilamulo № 255 FZ, amene simatsutsana Chilamulo tatchulazi. Zikuphatikizapo, makamaka nkhani 12-15. Mu Art. 12 anapereka nthawi imene mukhoza kupempha chobwezera cha ubwino, Art. 13 - yoika chipukuta misozi pa malo a ntchito ndi kusankha kampani, umene indemnify (ngati munthu amagwira ntchito mu malo ochepa). Nkhani 14 amakhazikitsa Ndondomeko kuwerengetsa ndi Art. 15 - tsiku mawerengedwe ndi malipiro.
• Lamulo pa mawerengedwe a chipukuta misozi, amene anali ovomerezeka ndi lamulo la boma.
• mlandu malamulo, mawerengedwe ndi disbursement ndalama zogulira kukhazikitsa inshuwalansi mokakamizidwa chikhalidwe ndi ngozi kuntchito ndi matenda kuntchito.

Kukhazikitsa malipilo

Ngati mu mawonekedwe amapatsidwa zifukwa zizindikiro chilema 04 ndi 07, ndondomeko kukhazikitsa ndi nkhani malipilo ofanana kuti ntchito kuvulala banja kapena pathologies. Pankhaniyi, palibe malire pa kuchuluka kwa zasungidwa. Monga ochiritsira Buku mawerengedwe, chipukutamisozi matenda kuntchito kapena kulumala chifukwa choipa kuntchito kuchita masamu malinga ndi z / ntchito kwa zaka 2, amene anali pakutchulidwa a mwambo chaka. No yosaloledwa malire mtengo m'ma / N ndi chifukwa msonkho m'munsi zopereka inshuwalansi si kuchepetsa kukula, mosiyana ndi chimene anapereka kusiya umayi.

utumiki pensionable

Malinga Art. 9 FZ № 125 chilema ubwino ndalama zokhudzana ndi kuvulala kuntchito kapena matenda kuntchito, zopangidwa 100% wamba s / N ntchito. Nthawi inshuwalansi pa nthawi yomweyo zilibe kanthu. ubwenzi unakhazikitsidwa Art. 7 Chilamulo Federal nambala 255. Komabe, nkhaniyi sanatchulidwepo nkhaniyi. 1, lomweli. 2 FZ № 255. Choncho, nthawi inshuwalansi si m'nkhani kuwerengetsera lapansi.

Kuchuluka kwa phindu

kuchuluka malipilo sadzakhala kuchepetsedwa, ngakhale mu mawonekedwe pepala anthu pangozi kuika chizindikiro kusonyeza chosayenerera. gawo yaperekedwa pa nthawi yonse ya kusapezeka kwa ntchito mpaka kuchira kapena kuchira bwino za imfa ya luso kugwira ntchito zawo kuchuluka kwa 100% ya m pafupifupi / N. Kuchepetsa malipilo, ngakhale pali malo kutchulidwa Art. 8 Chilamulo Federal nambala 255, bwana ali ndi ufulu, nkhaniyi kulibe mu mndandanda mu Art. 1, lomweli. 2 FZ № 255.

Gwero la malipiro

Ndalama za ogwira ntchito kwa malipiro a malipilo mogwirizana ndi olumala chifukwa matenda kuntchito kapena kuvulala ntchito tidzakwatulidwa wowirikiza mu utumiki pa ndalama za FSS, aiming inshuwalansi chikhalidwe mokakamizidwa. Thupi ovomerezeka adzakhala deduct ndalama izi ku amachotsera wa premiums, malinga Art. 15, p. 7 FZ № 125, ndipo p. 10 Malamulo pa mlandu, mlandu zolowa ndi ndalama zomwe akhala ovomerezedwa ndi kusamvana boma.

chipukuta misozi part-

Kupindula ndi malo antchito mogwirizana ndi olumala chifukwa Ngozi kuntchito kapena kuntchito matenda, analipira zonse pa malo a ntchito mu mawu a mitundu kunja. Komabe, pali nuance. Antchito ayenera kukhala wotanganidwa pa zaka 2 chotsiriza pa bwana mofanana wa tsiku yatsoka pomwepo inshuwaransi. Chofunikira Izi katunduyo. 13 FZ № 255. Buku Choncho masamu monga malipiro pafupifupi wofotokozedwa ndi Art. 14 Chilamulo Federal nambala 255 analandira pa utumiki, ntchito ndi kuchita zinthu zina ndi kupereka ndipo analipira malipiro kwa inshuwaransi. Ngati kumene katunduyo ena. 13 chikhalidwe si anakumana, wantchito wolandira phindu mu malo amodzi (posankha) kutenga nkhani ya malipiro.

DZENJE

The Tax Code amapereka mndandanda wa malipilo sanali msonkho. ubwino chilema pa mndandanda sikuphatikizidwa. Choncho, chipukutamisozi kujombajomba chifukwa choipa kapena matenda kuntchito opangira akhale mutu DZENJE.

zitsanzo

1. katswiri, ndi nthawi inshuwalansi pasanathe zaka zisanu, iye anali mongoyembekezera sangathe ntchito chifukwa cha kuvulala ntchito ku January 1 February 15, 2013. Total sanali malonda anali masiku 46. Mawonekedwe a chipatala adotolo anati chosayenerera - katswiri anabwera phwando tsiku yoikidwiratu. Kuwerengetsa phindu nkhani ya ndalama izi:

• 635 000 rubles. - cha 2012;
  613 000 rubles. - 2011.

Kuchuluka kwa phindu limanenedwa motere. Popeza malipiro mu zaka nyengo zolipiritsa si mtengo malire, ndi zasungidwa pafupifupi patsiku - (613,000 + 635,000): 730 = 1709.59 rubles. Popeza malipiro ogwira imfa mphamvu mumapezera kuchita masamu ndi kuchuluka kwa kwathunthu pa Wed. s / N, ndipo sikukutanthauza nthawi ya inshuwalansi, gawo tsiku kudzakhala 1709,59 rubles. Popeza malipiro Pankhaniyi sindingakhoze kuchepetsedwa zivute zitani, ndi anthu pangozi chizindikiro siudzalandilidwa ngathi lamulo boma ananyalanyaza. Choncho, chiwerengero cha phindu - 1709,59 × 46 Masiku = 78 641.14 rubles.

2. The katswiri, ndi nthawi inshuwalansi asanakwanitse zaka zisanu, iye anali chodwala chifukwa choipa ogula kuchokera March 19 mpaka 5 April 2012. Onse nyengo - masiku 18. Kulakwila chizindikiro lidalengedwa ndi madokotala kuchipatala. Kuwerengetsa kuchuluka kwa ubwino atengedwa mu nkhani:

• 102 000 rubles. - 2010 g.;
  73 573.33 rubles. - 2011

Kutanthauzira malipilo. Malinga ndi chigamulo cha ntchito za inshuwalansi chikhalidwe, kuphwanya chifukwa boma anazindikira kupanda ulemu. Izi zikutanthauza kuti yowerengera ayenera kuchepetsa ubwino ndi tsiku mwachindunji kwa dokotala tsiku wantchitoyo kumaliseche. Wapakati s / N mu tsiku (573.33 + 73 102 000): 730 = 240.51 rubles. Daily gawo 60% wamba s / N - 144,31 rubles. Mpaka tsiku la kuchepetsa malipiro adzakhala wofanana 144.31 × 11 (19 mpaka 29 March) = 1587.41 rubles. Tsopano m'pofunika kuwerengetsa malipilo zotsatirazi kuyan'anila (kuchokera March 30 April 5 - 7 masiku). Choyamba masamu gawo tsiku la malipiro osachepera kuti tsiku lililonse limene yafupika. Apa tisaiwale kuti ngati ntchito koyefishienti dera pansi, ndi Malipilo ntchito kumawonjezera izo. Komanso ayenera zidzawonjezedwa kuti zosakhalitsa disablement umayi (umayi) ntchito Federal SMIC mwachindunji anapereka la Russia. Choncho, gawo tsiku:

• Mu March cha 2012 - 4611: 31 = 148.74 rubles.
  Mu April 2012 - 4611: 30 = 153.7 rubles.

Kenako, muyenera kuyerekeza kuchuluka kwa ubwino, masamu monga malipiro osachepera ndi chiyerekezo zasungidwa leni:

144.31 ndi 148.74 - mu March ndi 144.31 ndi 153.7 - mu April.

Pali kusankha mokomera kuchuluka yocheperako - 144,31 rubles. ndipo anatsimikiza ndi phindu malipiro a nthawi imene ayenera kuchepetsedwa:

X = 7 144.31 1010.17 opaka.

Komanso kumatanthauza okwana chipukuta misozi:

+ = 1010,17 1587,41 2597,58 rubles.

Wa ndalama uwu woyamba masiku atatu kulipidwa ndi abwana ake. Kuyambira tsiku 4 gawo adzakhala kulipidwa ku thumba la FSS.