Osiyana katundu - izi ndi ... Lingaliro, mitundu Zitsanzo

Malonda ogwira - bungwe limene lili ndi katundu osiyana, likuimira chake pa zolowa a boma ndi udindo udindo yake. Ntchito za makampani ndi malamulo a Civil Code ndi malamulo gawo pokha.

umboni

M'munsizi zomwe zikufotokozera wathunthu wa bungwe lalamulo ali Art. 48 la Civil Code. Malinga ndi iye, kampani amapeza ufulu, maudindo chimbalangondo zimakhala mu khoti monga odandaula kapena wozengedwa. makampani onse ayenera akuti, katundu osiyana, palokha bwino. Zilipo zinthu mtengo wa kampani udindo ngongole ya. Katundu kungakhale kumalo a ntchito pa kayendetsedwe ntchito, umwini kapena kasamalidwe zachuma. Pamene kusanthula malamulo Choncho kusiyanitsa mbali yaikulu ya zisudzo zachuma. Iwo ali mkati, wa chibadidwe makhalidwe kulili zovuta lapansi. kupezeka okwana adzakhala chokwanira pa kuzindikira kampani monga phunziro la ufulu. Malinga ndi Art. 48 la Civil Code, kutisonyeza zinthu zofunika kwambiri pa Makampani monga logwirizana ndi kudzipatula katundu. Pankhaniyi, yotsirizira ali, monga ulamuliro, patsogolo. Taganizirani mfundo zinanso zimene katundu ndi bungwe lalamulo.

mfundo khalidwe zakuthupi

Osiyana katundu - ndi chinthu chimene amalowerera likulu la kampani okha. Iwo anasiyanitsidwa ndi katundu wachokera ku gulu / ma sheya hoda. pamaso pawo ndi chofunika kukhazikitsa kumalo a ntchito. The h. 1 tbsp. 48 chofunikira lokhudza chuma osiyana. Makonzedwe amenewa ndi udindo wa gulu zachuma kuganizira chuma nkhani nkhani zolembedwa pa. Malonda ndi mabungwe ndi mitundu malipoti wapadera. Choncho, otsiriza akuyenera kupanga kafukufuku wa. Mofanana ndi mabizinesi ena, ndiye iwo ayenera kuganizira katundu osiyana mu muyezo pepala lakelake.

Limatchula za akawunti

Independent bwino limasonyeza chokwanira ndi chinyezimiro cha mmene chuma pa kutaya kumalo a ntchito. Pakali pano, zolemba amenewa kungachititse nthambi kapena ofesi womuimira. Pankhaniyi tilankhula za munthu payekha, osati osiyana pepala bwino. Mu zolembedwa ngati sakhala ndi zizindikiro zonse yodziwika ndi magwero a mapangidwe likulu ndi malangizo a ndalama zake kudutsa ogwira wonse. uthenga uwu olembedwa okha mu pepala bwino.

makampani udindo pa

Osiyana katundu - izi ndi chuma kukutsimikizira kuti kampani amagwiritsa abweze ngongole yake. Lamulo lokhazikitsidwa chikhalidwe chachikulu anakhumudwitsa udindo. Choncho, pali chizindikiro mu malamulo a ufulu. Iwo amakonda makampani ayenera kuti mangawa a anthu ake. Choncho, ma sheya hoda sali nawo kuthetsa ngongole ya kampani.

kuthekera nkhani

Monga mbali yofunika ya ntchito mokomera mphamvu yake amakhala ndi maudindo ndi kupeza ufulu. Motero, kampaniyo amachita ngati woima nkhani ubale malamulo a mayikowo. Makamaka, kampani m'malo yake anamaliza ndikupeleka, ndi wozengedwa / odandaula kukhoti.

anapezazo

Kusanthula chakudya cha Art. 48 la Civil Code, tinganene kuti wakudziko ndi 3 kwenikweni chizindikiro cha mudzagwiritse zachuma:

1. Economic. Iye anaganiza kuti kampani ali ndi katundu osiyana. Zimenezi, zikutanthauza kuti kampani analenga maziko mfundo khalidwe la ntchito, kudzipereka ndalama.
2. Substantive. Ananena kuti luso la wothandizira chuma kubala maudindo, kupeza chuma ndipo sanali katundu ufulu wa munthu.
3. Malamulo. Mbali imeneyi zikusonyeza mphamvu kampani kuti akhale ngati woyankha / odandaula mu mikangano kukhoti.

ka chuma

Monga zinanenedwa pamwamba, ndi mbali yofunika kwambiri ya gulu zachuma amachita ngati pamaso pa chuma chake. The kampani, womwe unakhazikitsidwa mu njira zolamulidzwazo potsata mwambo ndi amene ali chuma chake, anazindikira kuti wophunzira wonse kufalitsa boma. Komabe, lamanja la umwini sachita maziko okhawo, malinga ndi zimene kampani akhoza kutaya chuma. kampaniyo, kuwonjezera, akhoza kupanga kasamalidwe zachuma kapena kasamalidwe ntchito pa chuma. Nthawi amenewa, n'zotheka kuti mudzagwiritse zachuma ntchito chuma pamlingo winawake okha. Mwachitsanzo, makampani kumachita monga eni malamulo a zinthu zina zikhoza kukhala kuzindikira malo. Anthu amene sadziwa ufulu ndi mfundo zakuthupi simungathe kupanga kuwachitira.

Mphamvu ya katundu osiyana pa mlandu

The malamulo panopa ogwira yapachiweniweni amapereka mapangidwe makampani zochepa udindo komanso makampani kupereka kukwaniritsidwa pankhani ya ankaganiza ndi chuma, zikutanthauza akanagwiritsa ntchito. Mu udindo uwu, ndi yoikidwiratu makhalidwe a kampani, ndi zimakhudza mwachindunji pa njira mlandu zochitika m'moyo wa zachuma. zizindikiro ndi kudzikonda udindo ndi kudzipatula katundu tatchulazi. lamulo Civil kulibe palokha. madalitso ake ukunenedwa kutsatira nkhani ntchito. njira mlandu ndi yeniyeni, malinga ndi mfundo ya kupatukana. Malinga ndi iye, pa kutsegula kwa kampani, Kulumikizana ndi aumbike pamaziko a mayina zikalata woyamba. Izo zimanyezimiritsa kuonekera kwa ogwira ntchito katundu osiyana.

The zikuchokera chuma

Mu kusanthula ntchito, yokonza malipoti amaganizira mitundu yonse ya makampani katundu. Zikuphatikizapo ngati zinthu ndi mawu thupi, ndi chuma chosaoneka ndi maso. Yotsirizira Mwachitsanzo, monga zinthu monga zinthu zabwino kapena zotsatira za ntchito nzeru, komanso maudindo akuwuka ntchito zawo. Ichi ndi katundu onse a kumalo a ntchito. Iwo ali pansi pa ulamuliro wa kampani ndi ayenera kopindulitsa.

ndalama zina

A bungwe lalamulo analengedwera kwa kukhazikitsa nthito cholinga cha akumapeza ndalama. Pakadali pano, vuto mungakumane ogwira ntchito iliyonse pamene mwini ndalama zake ntchito sikokwanira. Mu milandu, kasamalidwe angasankhe kuti kutenga ngongole. Iye ndi kulandira ndalama akamaziwononga. Kaya mtundu wa ngongole, kampani azikhala solvency ake. Monga njira imodzi yotsimikizira zochita kupanga mtundu uliwonse wa chuma. Mwachitsanzo, ndalama angathe kumwedwa pa chitetezo cha malo, zipangizo, sheya ndi zina zotero. Chuma akhoza kugulitsidwa. Kukhazikitsa pa chuma, komanso ngongole ayenera chovomerezeka.

Pangano ngongole

pangano ayenera kukhazikitsa mfundo za chuma chuma:

1. Terms ndi njira yofalitsira ndalama.
2. Kufotokozera za zinthu, anapereka pa nthawi ya ntchito ndalama.
3. Ndondomeko, malinga ndi zimene ziyenera kubwezedwa ndalama anatengedwa ndi malo kapena chinthu china.
4. Kuwopsa, akulamulira pa nkani. M'chigawo chino, kuphatikizapo, ayenera muli ndi chidziwitso cha gulu majeure.

pangano Ndizachidziwikire unilaterally kumangako. Zimatengera zikamera wa ngongole ndi ophunzira chimodzi chokha mu ndikupeleka pambuyo kusainira mgwirizanowo. Mgwirizano angakhalenso weniweni. Iye ankaona kuti Ndizachidziwikire pokhapokha yopereka ndalama. pangano limatchula mfundo zonse za ntchito ndi kusunga Timalipereka ngati njira ina chinthu.

Kukula kwa kampani

Kutsegula maofesi zina, maofesi woimirira ndi bulanchi ndi mmene aonekera mu makampani osauka. Ngati mayunitsi ndi mwachirengedwe osiyana, ndiye iwo adzakhala udindo kuchotsedwa milandu ndi misonkho mu zigawo iwo ili. Tikumbukenso kuti matupi Federal Tax Service adzakhala mayina palibe nthambi kapena ofesi woimirira ndi ofesi yaikulu ya kampani. Iye adzakhala ndi udindo kwa misonkho m'magulu osiyana.

Katundu msonkho osiyana magawano

Ndondomeko, malinga ndi zimene Kugawilidwa kwanthaka ikuchitika malipiro mokakamizidwa ku maudindo kulinganiza, ofesi zina kapena nthambi, kudzadalira zifukwa zosiyanasiyana. Mtengo adzakhala:

1. Kukhalapo kapena kusapezeka kwa muyezo pepala lakelake.
2. chokhala m'dzikolo.
3. Mitundu ya malipiro amatengedwa ndi misonkho.
4. Popeza kapena pamaso pa kubanki.

Katundu misonkho deducted payokha zochokera malo ofesi yaikulu ndi subdivisions osiyana, ngati awa ali mawu ake ndipo ali ndi chuma, m'mawu izo. Malipiro kwa chuma chogwirika, amene mayina a kampani chapakati, kuchita masamu ndipo umasamutsidwa ku kuchuluka pasadakhale. Iwo wotumidwa kwa anayendera wa Federal Tax Service, imene olimba ndi ofunika m'kaundula (m'kaundula). Lamulo lomweli imakhudzanso magulu a osiyana. Pakuti aliyense maofesi nthumwi / nthambi / maofesi zina masamu maziko ake msonkho. Iwo kuchulukitsa ndi mlingo msonkho unakhazikitsidwa mu dera, amene amayendetsa kugawanika osiyana. Kuchuluka masamu chitumidwa kwa bajeti dera.

Pomaliza

Chiphunzitso malamulo monga gwero la mfundo katundu osiyana akutumikira malamulo a Aroma. Malinga ndi malamulo ake, kampani poyamba anapanga monga mgwirizano. Mu malo awo ndi ngongole sanali osiyana. Kenako Koma zinthu zasintha. Mu lamulo European yapachiweniweni ngati maziko a mfundo katundu osiyana kulimbikitsa "chiphunzitso za kutsanzira." Iwo adapempha mu Middle Ages, Papa Innocent IV. Kenako, njira ina iliyonse kuti liwulo akamanena za bungwe ndi ochititsa mfundo ya kupatukana katundu wake. Ndi lamulo pa nthawi kusintha ndipo atengere alipo zinthu ina mbiri siteji. Motero, malamulo panopa limatchula mbali kiyi wa bungwe malonda, kuzindikiridwa ngati chinthu chofunikira kwambiri ndi kudzipatula katundu wake. Iye akutumikira monga chofunika kwa chilengedwe amakampani, chiphaso cha lamulo. The kampani, amene ali chuma, kuti tilowe mu malonjezo. Apo ayi, osati ndi chuma, bungwe sadzatha kutsimikiza luso lawo kulipira, kukhala ntchito bwinobwino zachuma ndi kuchotsa phindu ankafuna. Lamulo bwino alekanitsa chuma nkhani ya ogwira ntchito ku ofesi ya wokwatibwa ndi anthu ake (adayambitsa). Choncho, kusiyanitsidwa ndi udindo ngongole.