Tax pa mchere m'zigawo ndi kukhathamiritsa ake.

Mabungwe nawo migodi, kulipira msonkho severance, komanso kwa mawerengedwe a msonkho dziko, amene kwambiri kumawonjezera kuchuluka kwa ndalama. Kuchepetsa katundu msonkho zotheka ndi optimizing ndi severance msonkho kutsatira njira zambiri zaphindu mtengo mlandu. Anakumana ndi kuchita masamu zochokera njira kudziwa kuchuluka kwa mchere yotengedwa (item 339 NC.), Iwo ukhoza kuchita masamu pogwiritsa ntchito njira mwachindunji akayezetsa zipangizo; kungotchula - pa deta zilipo pa zili mchere mu zipangizo anachira yaiwisi. njira anasankha ayenera kugwiritsidwa ntchito pa nthawi ya ntchito migodi, kudzudzula kwake zimatheka pamene kusintha luso chitukuko cha chuma mchere.

Komanso pa msonkho migodi kuchita masamu malingana mtengo wa mchere, sipangakhalenso anatsimikiza ndi imodzi mwa njira zitatu: malingana ndi malonda mitengo osaphatikiza gossubventsy ofala m'nyengo msonkho wapatsidwa; malingana ndi malonda mitengo ya mchere yotengedwa, alipo mu nthawi msonkho wapatsidwa; malingana woikidwiratu mchere yotengedwa, womwenso ndalama mwachindunji - ndalama kugwirizana ndi kubweretsa chuma mchere malinga ndi mfundo, komanso ndalama zina. Pafupifupi makampani kupereka msonkho pa m'zigawo chuma mchere, ndi ufulu wonse pafupifupi mtengo njira ziwiri, njira zosiyanasiyana umwana kuganizira ndalama nkhani zina. Choyamba mwa zinthuzi ndi kugawa njila kwa chiŵerengero cha ndalama mwachindunji kwa m'zigawo mchere ndalama zawo okwana mu chimango cha nthawi msonkho; chachiwiri - pokhala osiyana msonkho mlandu wa ndalama mozungulira ndi zosagwirizana ndi migodi. Kutengera pa ukulu wa ndalama izi, zokhudzana ndi zifukwa kwa ndondomeko ya migodi, ndi wokhoma akhoza zosiyanasiyana zosonyezera mtengo wake woikidwiratu. Akuchita kusanthula ndalama mozungulira, ndipo poganizira za njira zosiyanasiyana za kufalitsidwa kwa options onse, kampani amatha kwambiri mwa iwo ndi kukonza mu ndondomeko ya ndalama. Kuti aone moyenera njira ina, ndi bwino kuganizira chitsanzo cha kuwerengetsa m'munsi msonkho kwa anakumana.

Kuganiza kuti gulu anapereka msonkho pa m'zigawo mchere, ali zotsatirazi zizindikiro zachuma: ndalama mwachindunji kugwirizana ndi kupanga - 60,000 rubles, osati zokhudza migodi - 56.000 rubles; ndalama mozungulira zokhudzana kupanga - 20,000 rubles; chithandizo chachikulu - 30 000 rubles; processing sekondale - 80000 rubles; pamwamba ndalama - 70,000 rubles.

Kuwerengetsa msonkho pa m'zigawo mchere ndi njira loyamba, muyenera kupeza cholowa cha ndalama mwachindunji zokhudzana ndi kupanga kuchuluka okwana ndalama mwachindunji: 60000 (60000 + 56000) = 0.52. ndalama sitipereka kwa mtima wa m'munsi msonkho kuchita masamu ndi kuchulukitsa chiwerengero cha gulu la ndalama gawo la ndalama mwachindunji: (20,000 + 30,000 + 80,000 + 70,000) X 0.52 = 104,000 rubles. Choncho, phindu masamu ndi 164000 rubles (104,000 + 60,000).

Kufufuza njira yachiwiri ya mawerengedwe m'pofunika kuti kulekana yaikulu ndalama zotsalira za processing m'magulu awiri: ndalama mwachindunji zokhudzana ndi kupanga ndondomeko - 20000 rubles; pamwamba ndalama - 10,000 rubles. The gawo la ndalama mwachindunji zokhudzana migodi, limanenedwa chimodzimodzi chimake choyamba, ndi 0,52. Kuchuluka kwa ndalama mozungulira m'gulu la mtengo wake woikidwiratu, masamu ndi njira: K1 + K2 * K, kumene K1 - mozungulira ndalama zokhudzana yopanga mchere; K2 - mtengo pamwamba kuti zigwire; K - chiwerengero cha ndalama mwachindunji. The mawerengedwe ndi motere: (20,000 + 20,000 + (10,000 + 70,000) X 0,52) = 81600 rubles. ndalama sitipereka kwa processing sekondale kuwerengetsera alibe nawo chifukwa iwo alibe ubale mwachindunji kuti ndondomeko m'zigawo. Mtengo wake woikidwiratu wa madipoziti mchere mu kuchuluka choncho kuti 141600 rubles (81600 + 60000).

Monga Tingaone chitsanzo, kugwiritsa ntchito njira yachiwiri kumachepetsa kuwerengetsera msonkho kwa 22400 rubles m'munsi. Tikumbukenso kuti njira imeneyi ndi yabwino kwa malonda amene zikugwira ntchito migodi osati akagulitse, ndi ntchito kupanga mankhwala aliwonse. Kuti konza msonkho pa zinthu mchere mu njira iyi, kampani ayenera kukonza mlandu osiyana ndalama mosadziwika, omwe kungafune ntchito zina. Komano, ntchito kupewa zonena za akuluakulu a misonkho, thangwi chiwembu si zochokera mipata malamulo ndi kugwiritsa ntchito aziwerenga njira zina.