Kodi benefiti? Ndalama kuchokera sheya: mawerengedwe ndi misonkho

Benefiti - gawo la phindu ndi anagawira mwa oyambitsa lapansi. Calculated pa gawo limodzi. phindu analipira amafalitsidwa mogwirizana ndi chiwerengero cha sheya amaimira munthu. Dongosolo lonse zokhudzana kuti adziwe ndi mawerengedwe a ndalama malamulo Federal № 26 "Pa olowa Stock Companies".

misonkho

Malinga Art. 43 ya Tax Code, lopeza - ndi ndalama analandira mwa ophunzira ku kampani kapepala ndalama kuti tikhalebe pambuyo misonkho, malingana ndi mtundu ndi kuchuluka kwa Bank wa Central.

Pakuti malipiro lopeza sakuphatikizapo:

• amene akutsatiridwa pa liquidation, ophunzira mu mtundu, ndalama si choposa kukula kwa chopereka shareholder likulu;
• monga Bank ku Central wa kulanda umwini;
• dongosolo si zothandiza kwa kukhazikitsa palibe malonda kapena anapalamula kampani, likulu tichipeza zopereka.

Ndani ali ndi ufulu kulandira benefiti? Ndalama linaperekedwa okha ogwirizira a masheya a.

mitundu ya magawo

A gawo chitetezo chimatsimikizira anthu thupi limodzi ndipo amapereka ufulu kulandira gawo la phindu. Choncho, likulu katundu wapangidwa phindu mwadzina la magawo kwambiri. Chilamulo nambala 26, mitundu iwiri ya CB anafotokozedwa: wamba ndikusankha. Gawo mu okwana likulu Bungwe lachiwiri sayenera upambana 25%.

Onse magawo boma, mwachitsanzo. E., Iwo amapatsidwa kwa eni. Mu ntchito ufulu wa gulu kugula CB, kugulitsa chinacho ndi Bank ku Central la magawo fractional mungakumane kuphatikiza ndi. mlandu wawo ikuchitika mogwirizana ndi malamulo onse. Ngati munthu akugula tuzigawo twa awiri kapena kuposa a Bank ku Central a mtundu womwewo, iwo amapanga lonse.

magawo wamba kulola eni nawo msonkhano wa mamembala, kuvota, kulandira ndalama mu mawonekedwe a benefiti, ndipo mu nkhani ya ziŵalo - chidutswa cha katundu. Kuchuluka kwa ndalama zimadalira gulu finsostoyaniya.

Makonda gawo lipatsa mwini kulandira malipiro lokhazikika. kukula kwake ndi ngati kuchuluka kwa mtengo wa masheya a. Mbali pa misonkhano kapena mwanjira kusonkhezera ntchito za bungwe, iwo sangathe. Kukula kwa ndalama chifukwa pa liquidation amatsatila lamulo. Ngati bungwe amapereka mitundu yambiri ya magawo, nkhani ya kucheza ayeneranso kumatanthauza ndondomeko, nthawi ndi kukula kwa malipiro.

Monga benefiti amalipidwa?

Ndalama akhoza analipira wina kotala, teremu kapena chaka. Chigamulo pa kulanda ndalama ayenera kumwedwa pa kotala lotsatira, pambuyo nyengo malipoti, msonkhano ma sheya hoda. Kuchuluka kwa malipiro sayenera upambana ndi analimbikitsa ndi bodi. Akuti ndi malipiro mawu atsimikiziridwa mwa lamulo. Anadya mu bukuli, mawu awa sali sizinatchulidwe, nthawi sayenera upambana miyezi iwiri kuyambira tsiku la Chiweruzirolo kulipira.

malire

Mu Art. 43 la Chilamulo Federal № 26 limafotokoza yosaloledwa malipirowo. Makamaka bungwe sangathe kulengeza malipiro a ndalama pa sheya:

• mpaka malipiro a Code Wachifwamba;
• kuwombola mtundu wa CBA, amene ali wokhoza kuwomboledwa;
• ngati pa tsiku la Chiweruzirolo pali kuwopsyeza kwa bankirapuse la kumalo a ntchito, kapena ngati angagwe pambuyo kulanda ndalama;
• ngati ukonde phindu kakatundu ndi zosakwana likulu lake udindo, ndi malo thumba kapena choncho ngati angagwe pambuyo kulanda ndalama;
• zinachitikira Bank ku Central, kuchuluka kwa malipiro omwe si chimafotokozera lamulo.

Amagwiritsidwanso choletsedwa kulipira benefiti pa magawo yochezera, ngati kale analipira ndalama kwa ma sheya hoda wamba Bank wa Central. Childs, chigamulo kulipira akutengedwa zochokera zotsatira za chaka.

Kodi benefiti?

Ndalama sonyezani kadzaganiziridwa pa maziko a mlingo chidwi:

-% = Dziwani / CC × 100%.

Mwachitsanzo

Chobwezera cha benefiti kwa chaka 2015 anatumiza kwa 22 zikwi. Opaka. gulu la zigawenga ndi 10 zikwi rubles, zimangokhala - .. 20 rubles, kuchuluka kwa Bank ku Central -. zidutswa chikwi 50 ..

% = (22: 10) X 100% = 220%.

Per gawo kuika 440 rubles. (22: 50).

Bu

Benefiti ndi ndalama zomwe linaperekedwa kwa phindu ukonde otsalira pambuyo chobwezera cha misonkho. Iwo akhoza kudziunjikira mu wapadera malo thumba. Malipiro analengedwa mu ndalama kapena zinthu zina zofunika. Taganizirani mmene mawerengedwe ndi mlandu wa ndalama kuchokera benefiti mu Bu:

• DT84 "anasonkhanitsa kuchepekedwa" KT75 "Asayansi pa malipiro a ndalama" - benefiti amalipidwa kwa ma sheya hoda amene si antchito.
• DT84 KT70 "midzi ndi ogwira" - accrued ndalama kwa ma sheya hoda-antchito.
• DT75 (70) KT68 "Asayansi DZENJE" - ndi mulingo aakulu kumana DZENJE.
• DT75 (70) KT51 (50) - mawerengedwe a "choyera" benefiti kwa ma sheya hoda.

Taganizirani mmene mbiri ya ndalama (benefiti) lolipiridwa ndi chuma:

• DT84 KT75 (70) - malipiro a benefiti.
• DT75 (70) KT68 - ndi mulingo aakulu kumana DZENJE.
• DT75 (70) KT90 (91 "Other ndalama") - mtengo wa katundu ndi VAT, amene imafalikira mu arrears pa malipiro a benefiti.
• DT90 (91) KT68 - nkhani VAT pa chuma anasamutsidwa.
• DT90, KT43 (41, 20, 26) - debited mtengo anasamutsa katundu.
• DT91 KT01 (10) - olembedwa pa mtengo wa katundu inakhazikitsa mu mawonekedwe a benefiti.

Pa liquidation wa JSC malipiro a benefiti accrued pa magawo onse, kusiyapo mwachizolowezi, ikuchitika lachiwiri imodzi ndi alipire kufunika liquidation wa masheya.

Mwachitsanzo

Kayendesedwe kwa misonkho ya benefiti zimadalira gulu alipo la ndalama kuchokera nawo chilungamo mu makampani ena, ndi pa udindo pamaso pa yokhazikika msonkho la Chitaganya cha Russia kwa anthu thupi.

Tiyeni tinene kampani analandira pa chaka, ndalama kuchokera participations. Wachifwamba Code tichipeza magawo 1000. Awa, 700 zidutswa ndi wokwatibwa ndi makampani Russian, 50 ma PC. - makampani akunja, 200 ma PC. - anthu zachilengedwe wokhala ndi ma PC 50. - sanali wokhala anthu achilengedwe. Msonkhano ma sheya hoda 'anaganiza kulipira 1 100 rubles pa gawo. bungwe walandira kuchokera lachitatu kampani chipani benefiti kuchuluka kwa 10 zikwi. Opaka. kuchuluka zilipo kuti uzigawidwa ndi: 100 x 1000 = 100 zikwi rubles ..

Revenue sonyezani si wokhala, 5 zikwi. Opaka (100 rubles. X 50 ma PC.). Monga anthu ndi mabungwe eni 50 pc. magawo, ndi payout okwana ndi 10 zikwi. pakani. Choncho, anthu kuyika 90 chikwi. Opaka. (100 rubles. X (700 + 200) ma PC.).

BWINO

Misonkho mu mawonekedwe a benefiti analandira anthu umamangidwa ndi kalata ya RF Utumiki wa misonkho chiwerengero SA-6-04 / 942. RPE kuchita masamu kuti chaka kalendala, ndi nyengo malipoti ndi madera onse. Pakuti malonda kuti patsogolo malipiro mopitirira mwezi uliwonse pa maziko a phindu la, nthawi yomweyo Akuti. Motero, kwa mawerengedwe a NPP kapepala ndalama kwachiwiri kotala 2015 malipoti nthawi adzakhala miyezi isanu ndi umodzi 2015, ndipo m'mbuyomo - kotala choyamba cha 2015. Tax pa ndalama lopeza kuchita masamu pa mlingo wa 9%.

The ndalama mu bajeti ayenera kutchula palibe pasanafike tsiku chiphaso cha ndalama kubanki, kapena tsiku la kulanda ndalama kwa nkhaniyi. Izo zimatengera pa omwe zotsatirazi Kumayambiriro kwa masiku. Ngati phindu ndi kunditumiza ku bungwe ngongole kapena anatumidwa ndi kuti makalata tsiku ndalama ndi tsiku disbursement.

Mwachitsanzo

Pa 2015 Company kulandira ndalama kuchuluka kwa 266 zikwi. Opaka. msonkhano ma sheya hoda 'anaganiza kutumiza ndalama izi kwa malipiro a oyambitsa ndalama. Wachifwamba Code lagawidwa m'zigawo 100, a zigawo 60 wokwatibwa ndi mutu wa bungwe, 40 ma PC. - sanali wokhala anthu achilengedwe. Mu muyezo anapanga zolemba amenewa:

- DT84 KT70 - 159,6 zikwi rubles .. (266: 100 × 60) - Director accrued benefiti.

Kuchuluka kwa msonkho munthu sonyezani ndi: 159,6 × 0.09 = 14.364 rubles.

Kulumikizana:

- DT84 KT75-2 - 106,4 zikwi rubles .. (266: 100 × 40) - accrued ndalama si yokhazikika.

ndalama misonkho si wokhala

Ngati pakati Russia ndi mayiko ena anasaina mgwirizano pa kupeŵa misonkho awiri, mlingo msonkho 9%. Ngati malamulo amenewa kulibe, kuchuluka lolipiridwa ndi msonkho pa mlingo wa 15%. Ngati chosonyeza alipo, kuchuluka kwa msonkho masamu malinga ndi njira:

DZENJE posungira = ((na-: od) od × - PD) × 9%:

• Na- - accrued benefiti;
• Aude - chiwerengero cha ndalama;
• Front - kuchuluka analandira benefiti.

Mwachitsanzo

Pa 2015 Company kulandira ndalama kuchuluka kwa 266 zikwi. Opaka. ndalamazo m'gulu 150 zikwi. Opaka. ndalama kuchokera participations. msonkhano ma sheya hoda 'anaganiza kulipira benefiti. Ndalama kuti anagawira pakati oyambitsa awiri: wotsogolera komanso si yokhazikika. Woyamba ali mayunitsi 60 magawo, pamene lachiwiri - ma PC 40. Taonani umboni Cu ndi:

• DT84 KT70 - 159,6 zikwi rubles .. (266: 100 × 60) - benefiti amalipidwa kumutu.
• DT84 KT75-2 - 106,4 zikwi rubles .. (266: 100 × 40) - Kulibe benefiti amalipidwa kuti wokhala ndi.

Kuchuluka kwa msonkho kulipidwa kuti woyambitsa wa ndalama kuchita masamu motere:

- 106,4 × 0.15 = 15.96 zikwi rubles ..

- (0.6 × 266: 266) × (266 - 150) X 0.09 = 6.264 zikwi Pakani..

mlingo msonkho Personal ndalama 30%

Misonkho ndalama pa mlingo wokwererapo amaperekedwa okha ngati palibe mfundo za zopalira CB. Zinthu ngati angakhalepo ngati zofuna za oyambitsa ndi munthu udindo kapena depositary. kuwerengetsera onse akutsatiridwa malinga ndi njira:

DZENJE lopeza × = Kuchuluka 30%.

Kuchuluka kwa msonkho tidzakwatulidwa analipira pasanathe mwezi umodzi kuchokera tsiku pakutchulidwa mmodzi wa zochitika izi:

• mapeto a nthawi msonkho;
• atapita mgwirizano umene wothandizila lidzayenera kupereka ndalama kwa wogwira ya;
• disbursement ndalama.

Nthawi yapadera

Ngakhale mmodzi wa oyambitsa ndi gulu lina, mukufunabe kusunga msonkho munthu. Lamulo lokhudza nkhani iyi palibe malire si anapereka. Malinga kapena yokhazikika ya woyambitsa, pa onse maziko benefiti msonkho.

Gayo anachokera mwa cholowa imvera misonkho m'mikhalidwe wapadera. Chinthu cholowa - ndi woyenera kulandira ndalama. Choncho, muyenera kukhala kuchuluka analipira msonkho munthu pa mtengo wa 9% kapena 15% ndi kusamutsa iwo bajeti pa nthawi.

Pachokera mawerengedwe a msonkho kwenikweni analandira ndalama ndi kuchuluka kwa ndalama zomwe oyambitsa ndapeza ufulu kutaya. Tsiku chiphaso cha ndalama anazindikira malipiro tsiku. Choncho, tsiku lomwe shareholder anakana kulandira ndalama akuti ndi tsiku chiphaso cha ndalama bungwe. ndalama zimenezi imvera misonkho pa malo ofanana.