Ziwembu Tolling - ndichiyani? Mlandu ntchito tolling processing

Mabungwe zimapezeka bizinesi angathe kuchitidwa ndi ntchito tolling chiwembu. ubwenzi zogwirizana anakhazikitsa nkhani zofunikira za Civil Code, komanso magwero a chilamulo lolamulira mlandu ndalama pa mabizinezi Russian. kulunjika chawo n'chiyani? Kodi njira mlandu zomwe ndi tolling chiwembu?

Tolling: chikhalidwe ubale malamulo

Kuyamba kuthandauza kwa amaonedwa njira ya zimene zimachitika pakati pa antchito omwe siaboma.

Tolling chiwembu mabungwe ntchito malamulo ikukhudza mbali imodzi ndikupeleka - purosesa - zipangizo za udindo makasitomala a davaltsa cholinga cha processing zambiri kapena zotsimikizira china chilichonse. Choncho mtengo wa zinthu zogwirizana ndi salipidwa pa nthawi chifukwa cha mankhwala, kuphatikizapo ku kuzipeleka kwa mankhwala Kwatha kwa makasitomala m'nthawi yake.

Mbali yofunika ubale, amene yodziwika ndi ziwembu tolling - mlandu. Iwo ikuchitika ntchito tchati nkhani ovomerezeka mwa lamulo. Kwenikweni tolling zimaonekera chifukwa 003, limene limafotokoza kuti kuchokera-bwino pepala. Mwachindunji yowerengera ndalama kugwirizana ndi processing wa zipangizo akhoza kuchitika mosiyana ndondomeko uliri magazini muyezo katundu (hereinafter m'nkhani ino tikambirana mwatsatanetsatane makamaka). Kapangidwe ka ndalama kugwirizana zikhoza kukhala zofanana ndi zomwezo, kuti khalidwe la processing zipangizo zawo makampani, kupatulapo zizindikiro mwachindunji ndalama subcontracting ndi ndalama kugwirizana ndi kukhazikitsa linanena bungwe.

Maphwando lowani mabwenzi, pa nkhani ya kusankha njira izi zimachitika ngati tolling chiwembu, mgwirizano. Taganizirani mbali yake.

The mgwirizano ndi tolling chiwembu: kodi tingachidziwe bwanji?

Ndipotu pangano imatengedwa ndi subspecies malonda. Choncho, pamene kukafola maphwando malamulo ayenera kutsatira kwenikweni ndi Civil Code.

The mgwirizano, umene uli pansi pa tolling chiwembu, ndi mapulani makamaka:

- dzina ndi kuchuluka kwa zipangizo, imene imafalikira kwa wogulayo purosesa ya;

- dzina ndi makhalidwe a mankhwala kuti chopangidwa kuchokera zipangizo;

- mfundo imene chipani chimodzi ali kupulumutsa zipangizo, ndi zina - kuti akonzanso iwo m'njira zotchulidwa;

- mtengo wa processing, komanso dongosolo limene amayenera kuthetsa nkhani za zipani;

- zoyendera limagwirira tolling ndi zotsatira za processing ake;

- magawo amakhala mphamvu ya mowa zopangira, kukhazikitsa mfundo zomvetsa zamakono zinyalala kupanga mapangidwe kuchepa zachilengedwe pansi tolling lapansi.

Mu mgwirizano, sangathe atathana ndi zikhalidwe zina. Mwachitsanzo, njira ya kuwerengetsa mbali mwachindunji (ndalama kapena gawo a zipangizo kapena anamaliza mankhwala).

Tolling chiwembu malamulo kumaphatikizapo mapangidwe nambala mwachilungamo lalikulu zikalata supplementing mgwirizano mu funso. Taganizirani mfundo awo enieni.

Documents ndi tolling chiwembu: mbali ntchito

Chinthu choyamba mu kukhazikitsa mgwirizano, makamaka pamene tinaphunzira pamwamba, amapereka zipangizo aperekedwe ku purosesa lapansi. Akamaliza a njirayi nthawi zambiri popangidwa ndi kuchita mwapadera, amene analemba dzina, kuchuluka ndi mtengo wa zipangizo malinga ndi mgwirizano. Pankhaniyi, zambiri za VAT chikalata si anazindikira, chifukwa subcontracting njira zopangira chiwembu processing siyikhuzana mawerengedwe a VAT ndi makasitomala, komanso kuonekera kwa ufulu deduct msonkho mbali chogwirizana ubale ena.

kugwiritsa pamwamba

Wina chikalata, sipangakhalenso anaphedwa pamene posamutsa zipangizo makasitomala kuti purosesa kwa - bilu. Pa nthawi yomweyo amathanso limodzi ndi yobereka kapenanso ndipa. Nkhani zogwirizana ayenera wotetezedwa, kuti zopangira ndi kunditumiza ku makasitomala pa tolling chiwembu. Ndi bwino kulemba mfundo inivoyisi cha pangano pakati pa zipani - chiwerengero chikalata, tsiku la kulifalitsa.

Chiphaso cha zipangizo Amatipatsa makamaka chikalata pa purosesa katundu. njirayi zimaphatikizapo kugwiritsa ntchito kwenikweni kuti ngongole - mfundoyi ikusonyeza chakuti zipani nawo malamulo tolling chiwembu HIV ndi processing a zipangizo.

Gulu lotsatira zolembedwa wapangidwa mwachindunji kugwiritsa ntchito zina mwa nyumba yosungiramo katundu - monga Mwachitsanzo, kulanda zipangizo mu mbewu kupanga mu processing dongosolo. Nawa ma invoice wopelekedwa osiyana Angagwiritsidwenso ntchito.

Pambuyo mankhwala yomalizidwa chopangidwa kuchokera zipangizo, zikhoza mongoyembekezera anaika mu nyumba yosungiramo katundu wina pokonzekera kutumiza. chakuti mankhwala yomalizidwa kubwera mu yoyenera gulu wagawo nawo processing a zipangizo, ndipo kudzera mwa kugwiritsa ntchito mwapadera. Zikatero, katundu kusiya kasitomala likukhudza osiyana wokometsedwa bilu.

Ponena za tolling chiwembu

Nkhani yotsatira yomwe inakhazikitsa mu chimango cha mgwirizano pakati pa wogula ndi purosesa a zipangizo zofunikira - lipoti pa ntchito ya chuma. kukonzekera liyenela Civil Code. Uthengawu amasonyeza dzina ndi kuchuluka kwa:

- zopangira omwe analandira ndi kukonzedwa;

- yomalizidwa mankhwala anamasulidwa purosesa;

- zinyansi kuti inakhazikitsidwa mu chimango cha ulimi.

Akamaliza ya processing wa katundu anapanga pa ntchito yomwe inakhazikitsidwa ndi mchitidwe wa phwando ndi HIV. Iwo anakonza kufunika kwa kuti kupanga mankhwala purosesa. Komanso asapita chipani, amene anamasulidwa mankhwala mu chimango cha limagwirira mlanduwu, ngati tolling chiwembu, ayenera kupereka makasitomala ndi inivoyisi ndi.

Tiyeni tikambirane misonkho zina zabwino zomwe ndi malipoti mtundu ubale malonda.

Misonkho tolling chiwembu

Mtengo wa zinthu, zomwe zimapezeka pa tolling chiwembu, si kuonjezera m'munsi msonkho wa kampani, amene amanyamula pansi pa processing mgwirizano. Komabe, pamene izo zifika ku malonda a ntchito zokhudzana ndi kupanga malonda zipangizo, m'munsi msonkho aumbike. Iwo masamu zochokera mtengo processing ndi zopangira kapena zipangizo chomwecho, koma osawerengela misonkho.

Pankhaniyi, VAT kuchita masamu pa mlingo wa 18%. Tax pa zipangizo, ntchito ndi ntchito kuti linalipiridwa kuti kuonetsetsa processing a zipangizo, zikhoza kubweretsa purosesa deductible.

Ndalama kampani kuti anachita processing Subcontracting, limanenedwa ngati kuchuluka kwa mgwirizano. Poyankha, ndalama purosesa masamu zochokera ndalama kugwirizana ndi kukhazikitsa ntchito zogwirizana. mtengo wa zipangizo si n'komwe.

Makampani mlandu ayenera kuonetsetsa ndalama mwachindunji kupanga mankhwala mu miyeso ntchito ikuyendera. ndalama sitipereka zinalembedwa mwachindunji awo kukhazikitsa.

zolemba mlandu

Monga momwe taonera pamwambapa, chinthu chimodzi chofunika kwambiri umenewu limagwirira malamulo, ngati tolling chiwembu, - mlandu wa unathandiza constituent. Tiyeni tione mwatsatanetsatane zimene kwenikweni Kulumikizana Motero, pangakhale ankaipembedza.

Zotsatirazi zikuluzikulu akutsatiridwa ndi kukhazikitsa processing tolling:

- kulandira mgwirizanowo Gawo (anasonyeza Kulumikizana 51 madebiti, ngongole 62-2);

- adzapereke kwa kuchuluka VAT analandira (76 madebiti, ngongole 68);

- chithunzithunzi ndalama zipangizo, amene walandiridwa kwa nyumba yosungiramo katundu (003 madebiti subaccount "yosungira");

- utalembedwa-kuchokera a zipangizo mu processing (Mawu 003);

- Malawi tolling kunditumiza ku shopu (Amosi 003, boma chifukwa "Processing");

- kuonetseredwa kwa ndalama zokhudzana ndi processing a zipangizo (AT 20, Km 02);

- kukhazikitsidwa kwa chotsirizidwa ku shopu (Amosi 002);

- utalembedwa-kuchokera a zipangizo ntchito (RM 003, boma chifukwa "Processing");

- utalembedwa-kutali ndalama kugwirizana ndi processing wa (Ari 90-2, Km 20);

- kuonetseredwa kwa ndalama pansi pa pangano ndi kasitomala (DR 62-1, 90-1 RM);

- VAT mawerengedwe zochokera mtengo processing ndi zopangira (AT 90-3, Km 68);

- kukhazikitsidwa kwa deduction VAT (Deuteronomo 68, Km 76);

- mapologalamu ya kutumiza katundu yomalizidwa kwa makasitomala (Km 002);

- offsetting prepayments (DR 62-2, 62-1 RM);

- chiphaso cha malipiro kwa makasitomala (AT 51 kt 62-1).

Ngati makasitomala ndi purosesa angapo, kulongosola mu tolling chiwembu ikuchitika ntchito mawu osiyana aliyense counterparty, amene analemba nkhani pa zopereka analandira, komanso mankhwala opangidwa chifukwa cha processing awo.

zina zabwino zimene ena zimaonetsa mlandu mwa asapita milandu funso? Pamwamba taonera kuti tolling chiwembu, magulu mtsikana ubale malamulo, mwina zimafunikira kulembetsa ku mlandu akaundula a purosesa, amene analekanitsidwa ndi ndondomeko lolingana uliri muyezo amasulidwe katundu. Tidzaphunzira izi nuance kwambiri.

Osiyana mlandu muyezo kupanga ndi subcontracting

Ndithudi, imodzi mwa mbali zofunika kwambiri za ubwenzi malamulo imatengedwa ngati mlandu osiyana zipangizo ndi mankhwala kusasanyiwa, zomwe zimaonetsa asapita mu chimango cha tolling komanso masikimu a muyezo kupanga. M'magazini chake n'chiyani?

Vuto lalikulu la mlandu, ngati adamulowetsa ngati tolling chiwembu ntchito ndi counterparty, ndi muyezo umene olimba yokha umabala katundu, ndi kupatukana ndondomeko mlandu mtundu mankhwala chomwecho. Ngati ndi 2 osiyanasiyana mankhwala, ndiye yankho wapangidwa zayamba mosavuta. Koma ngati mitundu ya katundu yemweyo analemba, n'zovuta kusunga mbiri.

Akatswiri akukhulupirira kuti chiwembu tolling ayenera kuphatikizidwa, makamaka kutenga njira nkhani zosiyana ndi zimene zimaonetsa muyezo amasulidwe katundu tsopano. ntchito imeneyi si kophweka kuthetsawo. Chimodzi cha zida zothetsera zingakhale ntchito nkhani zosiyanasiyana.

Choncho, subcontracting kupanga dera chingakhale za kayendetsedwe, monga momwe nkhani 003, ndi muyezo - ndi nkhani 10. Pankhani kulembetsa kwa katundu kusasanyiwa, zikhoza kugwiritsidwa ntchito, motero, chifukwa 002 ndi 43. Iwo amaganiza kuti nkhani ya mu madebiti 20 adzatero olembedwa okha ndalama zawo za zipangizo ntchito. Tolling, nayenso, si m'gulu mtengo. Loan Nkhani 20 ayenera atathana mtengo wa mankhwala watha, pamene makalata adzakhazikitsidwa nkhani madebiti 43 kapena 40. Makalata zinachitikira processing adzakhala adawalamulira kuti 90-2, ndi ngongole nkhani 20.

Tolling chiwembu cha ulimi, pamene izo zifika ku kumasulidwa kwa katundu yemweyo, pamafunika kuti Kugawilidwa kwanthaka wa linanena bungwe m'magulu 2 - chawo ndi kutulutsa pansi pangano ndi counterparty pa maziko a malamulo zomwe kumwa zipangizo. Chance njira ina osiyana tolling ndi kusinkhasinkha pa ntchito muyezo kupanga. Iye anaganiza kuti tolling tempering shopu ndi debited pa nkhani 003 ndipo nthawi yomweyo monga akauntanti adza kwa muyezo kudzera Kulumikizana ntchito madebiti ndi ngongole nkhani 10 76. makalata Izi ntchito nkhani madebiti 20 ndi ngongole nkhani 20 - pamene utalembedwa-pansi ikuchitika mtengo wa zipangizo mu kupanga, komanso madebiti ndi ngongole nkhani 43 20 - pamene mwachita kukhoma katundu yotsirizidwa.

Kumene, zolemba osiyana mu tolling chiwembu amathanso kuchitikira mfundo zina monga kugwilizana ndi mabungwe makampani malamulo malangizo, kutenga nkhani za peculiarities wa kampani inayake.

Zokha mlandu pa tolling chiwembu: zosankha zazikulu

Takambirana njira zomwe mlandu pansi pa tolling chiwembu, nthawi zambiri, akuyendera mabizinezi chachikulu, ndi kukhazikitsa awo mu buku chofunika akhoza kukhala nthawi yambiri popanda kugwiritsa ntchito zokha.

Wokwanira chida yabwino mtundu yoyenera mwina, ngati kampani ntchito ubale ndi limagwirira monga tolling chiwembu "1C:. UPP" Kuti akuyenera okhudzidwa wa otchuka zosintha mlandu pulogalamu, ndinazolowera kuwerengera njira funso. njira amakhala ndi kwambiri yosavuta kugwiritsa ntchito mawonekedwe, amene amalola kugwiritsa ndondomeko zofunika zonse.

Pulogalamu ya mlandu: kugwiritsa ntchito "1C" pulogalamu

Ngati ntchito ndi kuzindikira ubale chikuphatikizapo tolling chiwembu, "SCP" akusonyeza njira yake mu chimango cha ma aligorivimu kuti ingagwiritsidwe ntchito makasitomala ndi mapurosesa. Mwachitsanzo, ngati kampani akutumiza zopangira kwa mnzake zina kupanga pulogalamu yake amapereka yankho ku vuto mu magawo angapo:

- mapangidwe ndi kuti katundu ndi;

- kulanda zipangizo zina processing;

- kuphedwa kwa utumiki pansi pa purosesa mgwirizano.

The kusinthidwa lolingana a "1C" amalola mlandu ndi mlandu zofunika zolemba nkhani ku mawonekedwe zolondola makalata pakati pawo.