Zvinoriumba kuti vanoumba kurimwa mari

Mari inoshandiswa, uye mari chokuita kutengeswa mishonga iyo kusarudza mutengo wayo, Kunoumbwa mari inoshandiswa uye zviwanikwa zvinoshandiswa pakuburitswa kwacho, chikuru uye siyana rutsigiro zvokuvakisa, mbishi zvinhu, simba, basa uye dzinokosha yesangano iri zvebhizimisi, uyewo vamwe mari chokuita nokushanda uye zvakasiyana siyana kure mari.

Production mari vane Chimiro chavo uye sezvamunoita, izvo novimba zvinhu okuwana muchimiro pfuma, hunhu, kukosha nhamba basa uye zvinhu mari, uye navamwe mamwe zvinhu. chakarurama Ichi chimwe chezvinhu zvinokosha uye yepamusoro chokupika mune zvebhizimisi. The Zvinoumba mari inoshandiswa inodzorwa nedare magwaro inova "Regulation pamusoro Zvinoumba kugadzirwa rokutengesa mari." Izvi akabvumirwa nehurumende murau 5.08.1992g. 5521. № Sezvazvakanyorwa panzvimbo iyi, vose mari inoshandiswa ikashandiswa muzvikwata shanu. Zvisinei, sezvakanyorwa muna RF Mutemo "On yakabvumira kugadziriswa kwemutemo wekuita uye kuwedzera mbiri ari Tax Code of Russian Federation uye nevamwe mabasa kwemitemo iri Russian Federation mitero uye mari, uyewo kudzika mutemo wenyika Vamwe Acts (Zvatinopiwa Mabasa) the Russian Federation pamusoro pamitero" musi 06.08.2001, pasi nhamba № 110-F3, pashure 1 January 2002 ose mari kare muzvikamu 4 mapoka. Pano vari: zvinhu mari, mari chokuita mari, amortization, dzimwe mari.

Funga mumwe nomumwe nemapoka kuti vanoumba zvakananga mari boka rokutanga proizvodstvo.V zvinhu mari, sezvo mutemo, zvinosanganisira zvinhu uye pakugadzira zvinhu zviri chikamu kugadzirwa. Kazhinji, chikamu ichi zvikamu kana Semi-dzapedza zvigadzirwa, kavha zvinhu uye kupembedza zvikamu yokuzvigadzirisa uye kugadzirwa, huni, simba, services uye siyana basa kugadzirwa hurongwa zvinoitwa nedzimwe makambani. Mari boka iri mari pakutsvaga kukosha rwokutenga mutengo, discounts siyana uye makomisheni vanobhadharwa ne vatorwa kutengeserana masangano, mari mabasa inopiwa ari chinhu exchanges, etc. Zvisinei, mari zviwanikwa boka iri vari subtracted kukosha vanonzi returnable tsvina. chikamu ichi mari nokuda kukwana kana zvakakwana nokurasikirwa nevatengi mhando kana zvivako angashandiswa Zvimwe mari kana zvimwe arege kushandiswa sezvo pfuma.

Production mari dzeboka "Labor mari" ndivo siyana chaizvo sezvamunoita uye mamiriro. We nyora huru Mapato ose mari muboka iri ndiwo: kubhadhara mubayiro, kubhadhara chokuita bonuses, siyana compensatory kubhadhara mahara zvokudya pomudonzvo, kubhadhara utilities, mayunifomu, pekugara, mazororo (muripo kuti tsva ngavabude), siyana kubhadhara vashandi releasable chokuita nokubatanidzwazve zvavakanga vachida kuita kana uwandu. Just pano zvinosanganisira mukanyiwa-mari kubhadhara ukuru, kwokuripirwa kudzidzisa vashandi, kubhadharwa vanhu vasiri hurumende, asi basa iri chirimwa vamwe contractual mashoko uye dzimwe kubatsira vanobatanidzwa mubayiro Fund.

Boka rechitatu kuti ndiye wakananga mari inoshandiswa ndiyo zvakasiyana siyana evanhu zvinodiwa uye mipiro. Kazhinji kazhinji mari uye mipiro vasiri budgetary mari, mudyandigere Fund, inishuwarenzi munzanga uye zvokurapa vanobhadharwa sezvo chikamu chete munzanga. mutero.

mari inoshandiswa neboka wechina riine mhosva siyana chokuita amortization uye kuzoita zvibereko yesangano ose. uwandu hwavo Akatsunga nemhaka yavo bhuku rinokosha uye depreciation rates, kushanda kuitika munguva.

With maererano kuboka wechishanu rinonzi "Mamwe mari" kuti izvi zvinosanganisira dzimwe mhando mari uye mhosva. Kazhinji, vari kuitwa isiri budgetary Masangano zvose sectoral uye Inter-sectoral.