MariInivhesitimendi

Ndezvipi mibayiro? Mari kuchengetedzeka: kukarukureta uye mutero

Mibayiro - chikamu Tingawaneiko vakaparadzira pakati havaoni. Akaverenga muzana chete mugove. Paid Purofiti anoparadzirwa zvakaenzanirana nhamba chaiyo mumwe kuchengetedzeka. Masero yose chokuita nokuongorora uye kukarukureta pakati mari nokudzorwa Federal Mutemo № 26 "On Joint Stock Companies".

mutero

Maererano Art. 43 Mutero Code, dividend - ndiyo mari kwakaitwa ubatanidzwe kubva kambani iri kuparadzirwa mari kuti varambe pashure mitero, zvichienderana nemhando uye chitsama Central Bank.

Nokuti dividend kubhadhara hadzirishandisi:

  • izvo akatakurwa ari liquidation, ubatanidzwe mhando, mari isingadariki kukura mukutsirani guru mupiro;
  • sezvo Central Bank of kuchinjwa muridzi;
  • munhu asiri purofiti chivako kuti Implementation hakuna bhizimisi kana chakakonzerwa namaneja kuti Company, guta ine mipiro.

Ndiani ane kodzero yokugamuchira mibayiro? Mari inobhadharwa chete yokuisira ose ari kuchengetedzeka.

marudzi migove

A dhipoziti kuchengeteka inosimbisa kwomuviri vanhu vari boka uye anopa kodzero kugamuchira mugove purofiti. Saka, guta guru hunde rinoumbwa ari aizviti kukosha kunoshamisa mugove. Mutemo nhamba 26, marudzi maviri CB anotsanangurwa: zvakafanana uye akasununguka. The mugove zvachose guta rechipiri sangano haafaniri kupfuudza 25%.

vakanyoresa migove All, kureva. E., Dzakagoverwa varidzi. In kushandisa kodzero vechikamu ari CB kutenga, tengesa vamwe bato uye Central Bank of fractional migove angamuka ari nenzvimbo. chizvidavirire kwavo rinoitwa maererano zvavo mitemo. Kana munhu anotenga maviri kana kupfuura nezvikamu zviri Central Bank zvakafanana mhando, vanoumba mumwe chete.

Vanhuwo migove kubvumira vadzo kubatanidzwa musangano nhengo, kuvhota, kugamuchira mari muchimiro mibayiro, uye nyaya nokubatanidzwazve - chimedu pfuma. Huwandu vachibhadhara kunoenderana finsostoyaniya sangano.

The aanoda mugove kodzero anaro kugamuchira wakaiswa muripo. saizi yayo wakagarira kuva chikamu kukosha kuchengetedzeka. Pamisangano kana zvimwe kufurira mabasa sangano, havagoni. Ukuru vachibhadhara yakafanira pamusoro liquidation hunodzorwa usingaperi. Kana sangano rinopa mhando inoverengeka migove, midziyo nokuwadzana anofanirawo yakajeka urongwa, nguva uye kukura vachibhadhara.

Sezvo mibayiro vanobhadharwa?

Mari anogona kubhadharwa muzvina neimwe, kwetemu kana gore. Chisarudzo pamusoro kuchinjwa mari anofanira kutorwa mumakore anotevera rweguta, mushure nhau iyoyo, shareholders 'musangano. Huwandu muripo havafaniri kusapfuudza ndakarumbidzwa ari Board Directors. Term uye muripo mazwi takatsunga nemitemo. Akadya gwaro, mazwi aya asina chinyatsotsanangurwa, nguva haafaniri kupfuudza mwedzi miviri kubva musi kusarudza kubhadhara.

nemiganhu

In Art. 43 of Federal Mutemo № 26 inorondedzera kurambidzwa muripo. Kunyanya, sangano havagoni kuzivisa kwokuripirwa mari pamusoro kuchengetedzeka:

  • kusvikira azere mubhadharo weCriminal Code;
  • yokudzikinura kuti CBA, izvo kudzikinurwa;
  • kana pazuva kusarudza pane mungozi kusauka yacho zvebhizimisi, kana zvingaitika pashure kuchinjwa mari;
  • kana mambure twa mutengo idukusa guta rayo mvumo, Reserve Fund kana zvinhu zvakadaro zvingaitika pashure kuchinjwa mari;
  • mune nyaya Central Bank, uwandu kubhadhara dzisina kunorondedzerwa usingaperi.

Zvinonzi zvakare rambidzwa kubhadhara mibayiro pamusoro nzvimbo migove, kana kare akabhadhara mari kuti zvakafanana shareholders of Central Bank. Kazhinji, chisarudzo kubhadhara rakundwa inobva migumisiro kwegore.

Sei mibayiro?

Income bhadharika anofanira kutsunga maererano mubereko rate:

-% = Wana / CC X 100%.

muenzaniso

Kuripwa mibayiro ya2015 wakatuma 22 zviuru. Kwiza nechekuzasi. Criminal sangano iri zviuru 10 rubles, chiso ukoshi - .. 20 rubles, chitsama Central Bank -. 50 zviuru zvidimbu ..

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

Per mugove akaisa 440 rubles. (22: 50).

Ogtagorcvac

Mibayiro mari, izvo vakabhadhara kubva mambure purofiti vasara pashure yokubhadhara mitero. Vanogona kuunganidza mune rinokosha chengetedza mari. Payment anoitwa mune mari kana zvimwe zvinhu. Funga kuti kuverenga uye zvemari mari kubva mibayiro mu Ogtagorcvac:

  • DT84 "vaunganidza dhefisiti" KT75 "Masvomhu pamusoro kuripwa mari" - mibayiro vanobhadharwa kuti shareholders vasiri vashandi.
  • DT84 KT70 "misha ne vashandi" - dzakava mari shareholders-vashandi.
  • DT75 (70) KT68 "Masvomhu gomba" - pamwe zvakakomba mari kundinyima gomba.
  • DT75 (70) KT51 (50) - kukarukureta of "wakachena" mibayiro kune shareholders.

Funga kuti zvinyorwa mari (mibayiro) inobhadharwa pfuma:

  • DT84 KT75 (70) - kubhadhara mibayiro.
  • DT75 (70) KT68 - pamwe zvakakomba mari zvadzorwa gomba.
  • DT75 (70) KT90 (91 "Other mari") - kukosha pfuma pamwe VAT, icho chinopfuudzwa mu chikwereti ari kubhadhara mibayiro.
  • DT90 (91) KT68 - chakaita kuti VAT pamusoro Kutamiswa pfuma.
  • DT90, KT43 (41, 20, 26) - debited mutengo Kutamiswa pfuma.
  • DT91 KT01 (10) - akanyorwa kure kukosha yesangano wakabudiswa muchimiro mibayiro.

Pamusoro liquidation of JSC kuripwa dzakava mibayiro pamusoro migove zvose, kunze zvatinosiita, rinoitwa munzvimbo yechipiri, panguva imwe chete chemhosva kuna liquidation kukosha kuchengetedzeka.

muenzaniso

Nzira kuti mitero kubva mibayiro kunobva huripo sangano mari kubva zvakarurama kuita mamwe makambani, uye pamusoro kuvapo mamiriro mutero mugari wenyika Russian Federation kubva chaiko vanhu.

Toti kambani akagamuchira mugore, mari participations. Criminal Code ine 1000 mugove. Izvi, 700 zvidimbu ari muridzi nemakambani Russian, 50 bv. - makambani vatorwa, 200 bv. - dzinongoitika vanhu mugari uye 50 bv. - asiri mugari dzinongoitika vanhu. Shareholders 'Musangano vakasarudza kubhadhara 1 100 rubles por mugove. The sangano akagashira kubva yechitatu kambani dzebato mibayiro mu uwandu 10 zviuru. Kwiza nechekuzasi. Mari iripo kuti aparadzirwe ndiko: 100 x 1000 = 100 zviuru rubles ..

Revenue bhadharika haisi mugari, ndiyo 5 zviuru. NZD (100 rubles. X 50 hrs.). Kana vanhu uye masangano vane 50 yori. migove, zvachose payout ndiyo zviuru 10. kuzora. Naizvozvo, vagari akaisa 90 zviuru. Kwiza nechekuzasi. (100 rubles. X (700 + 200) hrs.).

ZVIMWE

Mitero iri muchimiro mibayiro vakagamuchira nevanhu hunodzorwa tsamba RF Ministry of mitero nhamba SA-6-04 / 942. RPE rinowanikwa nokuda karenda gore, uye nhau nguva iri kumativi ose. For nemabhizimisi kuti mberi kubhadhara vari dzaona pamwedzi pahwaro mari, nguva iyoyo vanofungidzirwa. Saka, nokuti kukarukureta ose NPP ari kuparadzirwa variritire rweguta 2015 nhau nguva ichava mwedzi mitanhatu 2015, uye yapfuura - iri chikamu 2015 rokutanga. Tax pamusoro dividend mari rinowanikwa pana mwero 9%.

Mari iri bhajeti vanofanira kunyora hapana paya pane musi okutambirwa mari iri mubhengi, kana zuva kutapurirana mari nhoroondo. It zvinoenderana izvo zvinotevera kwokutanga pane misi. Kana mibayiro vari hwakatamisirwa chikwereti sangano kana kutumwa mabha- murayiro, musi mari ndiwo musi disbursement.

muenzaniso

Muna 2015 Company mari mu uwandu 266 zviuru. Kwiza nechekuzasi. musangano shareholders 'akasarudza kutumira mari iyi nokuda kwokuripirwa vakatanga mari. Criminal Code inokamukana migove 100, izvo 60 zvidimbu muridzi ne musoro sangano, 40 bv. - asiri mugari dzinongoitika vanhu. Nechiyero vari vakaumba Postings dzakadaro:

- DT84 KT70 - 159,6 zviuru rubles .. (266: 100 X 60) - Director dzakava mibayiro.

Huwandu pauzima mari mutero bhadharika ndiko: 159,6 X 0.09 = 14.364 rubles.

wiring:

- DT84 KT75-2 - 106,4 zviuru rubles .. (266: 100 X 40) - dzakava mari haisi mugari.

mari mitero hakusi mugari

Kana pakati Russia uye dzimwe nyika dzakasaina chibvumirano pamusoro kurega kaviri mitero, mutero unodiwa uri 9%. Kana mitemo yakadaro haisi kuwanikwa, mari inobhadharwa riri taxable pa mwero 15%. Kana gwaro rakadaro riripo, uwandu mutero dzaona maererano fomura:

Gomba chengetedzo = ((Nd: od) od X - Pd) X 9%:

  • ND - dzakava mibayiro;
  • Aude - yaipedzerwa vachibhadhara;
  • Front - mari yakagamuchirwa mibayiro.

muenzaniso

Muna 2015 Company mari mu uwandu 266 zviuru. Kwiza nechekuzasi. mari iyi yaisanganisira 150 zviuru. Kwiza nechekuzasi. mari participations. musangano shareholders 'akasarudza kubhadhara mibayiro. Mari achange vakagovera pakati havaoni maviri: wekambani uye kwete mugari. Rekutanga 60 vamapoka migove, apo rechipiri - 40 bv. Funga zvakanyorwa muna GAC:

  • DT84 KT70 - 159,6 zviuru rubles .. (266: 100 X 60) - mibayiro vanobhadharwa kuti musoro.
  • DT84 KT75-2 - 106,4 zviuru rubles .. (266: 100 X 40) - Hapana mibayiro vanobhadharwa kuti mugari.

Huwandu mutero kubhadharwa kuti muvambi mari rinowanikwa sezvinotevera:

- 106,4 X 0.15 = 15.96 zviuru rubles ..

- (0,6 X 266: 266) X (266 - 150) x 0.09 = 6.264 zviuru kwiza..

Personal mari mutero unodiwa 30%

Mitero mari pane pangozi inopiwa chete nyaya kana pasina ruzivo pamusoro CB yokuisira. mamiriro ezvinhu akadaro angamuka kana zvinodiwa havaoni ndiye munhu mvumo kana depositary. Masvomhu All vari kunze maererano fomura:

Gomba dividend x = Hwakafanira 30%.

Huwandu mutero anofanira kubhadharwa mukati mwedzi mumwe kubva musi panowanikwa mumwe zviitiko izvi:

  • kuguma mutero kumwedzi;
  • ndiye anenge akanyora chesungano pasi iyo pomutumwa anofanira kuripa mari anaro;
  • disbursement mari.

chaiwo zviitiko

Kunyange kana mumwe havaoni imwe sangano, iwe uchiri kuda haitauri mari mutero. Mutemo uyu nyaya hadziperi haisi inopiwa. Zvichienderana nokuti kana asiri mugari wendarama, uri mukuru hwaro taxable mibayiro.

Zvakawanwa hwokurara nhaka yenyu, vari pasi mitero pasi Mamiriro ezvinhu. Chinhu nhaka - ndiko kodzera kugamuchira mari. Saka, unofanira kuchengeta mari inobhadharwa pachavo mari mutero pamwero 9% kana 15% uye kushandisa navo bhajeti iri nguva.

The hwaro dzemaitirwe yomutero chaizvoizvo vakagamuchira mari uye uwandu mari kuti havaoni vawana kodzero dzokurasa. Musi okutambirwa mari rinozivikanwa muripo musi. Saka, zuva apo mukutsirani akaramba kugamuchira mari iri kuonekwa zuva okutambirwa mari sangano. rakawandisa yakadaro inozviisa mitero iri zvakafanana chikonzero.

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