Accrual nke ego tax: na wiring. Tax ụgwọ: ikenye

Ego ụtụ isi - gọọmenti etiti ego, nke a na-anakwa ego nke iwu mmadụ na ụfọdụ oge na n'ụzọ kenyere iwu. Na ọtụtụ n'ime ya na-zigara a obodo ma ọ bụ mpaghara ego. Tax ụgwọ e ji yiri akaụntụ ọrụ mgbe mgbawa dị nnọọ iche. Tụlee magazin Ndenye, ihe atụ nke ga-kọwara zuru ezu na isiokwu.

Gịnị ego a na ebubo na ego ụtụ isi?

Na ngụkọta oge nke ndị tax isi na-ewe ebe na njedebe nke afọ, mgbe ụlọ ọrụ wepụtara ego nke ego na ya mmiri. Iji chọpụta ego n'ihi na mmefu ego, nke ngụkọta ego ha ga enweta uru gbakọọ-akwụ ụgwọ. The ikpeazụ n'ihi na ngụkọta oge - taxable ego. Mgbe amụba mmasị ọnụego amama ego nke etiti tax nkwụnye, ọ ga-ekwe omume ime ka ajụjụ ndenye (akụkọ 68, 99).

Na omume na dị ka akụkọ na ọnwụ karịrị ndị enweta, na-tax isi-atụle ga-efu. Iji chọpụta ya uru na iji usoro: N _B = A _p + D _Ext - P - K, ebe:

• _NB - na tax isi.
• _Dr - ego si ire ere.
• D _Ext - Non-arụ ọrụ ego.
• P - na-eri nke mmepụta, ahịa na ndị na-abụghị ahịa.
• K - ọnwụ nke gara aga afọ.

Mgbe ịchọpụta na tax isi, ụlọ ọrụ kwesịrị ka a ngụkọta oge nke ego ụtụ isi (wiring Am "uru na losses" KT "Income Ụtụ Isi"). Na nke a, a iche iche ngụkọta oge nke ịkwụ ụgwọ na gọọmenti etiti na mpaghara / obodo mmefu ego.

The mmezi oge maka ego ụtụ isi

Ọtụtụ ulo oru, "icheta ihe" ọrụ na-akwụ ụgwọ mmasị site na ha na-akpata na ala ọ bụla n'afọ - mgbe nkwadebe nke ego nkwupụta na-akwadebe na mgbe aza ajụjụ ndenye maka ego tax. The ịgba ụgwọ oge na nke a, otu afọ. The ego nke tax isi na nke a na-kpebisie ike na ihe accrual ndabere malite n'ụbọchị mbụ. Akuko oge a ghọtara na etiti oge nke 3, 6 na 9 ọnwa.

Ọ dị ụzọ ọzọ na Government na ụdị tax: ozugbo nwetara maka nke ọ bụla n'ọnwa nke uru. Nke a tupu ugwo usoro "n'ezie". N'ihi na ụfọdụ ụlọ ọrụ, ọ bụ adaba, ọ na-adịghị machibidoro iwu. Akuko oge, karị, a na-ewere a ọnwa, abụọ, atọ na na ruo mgbe ọgwụgwụ nke afọ.

Accrual nke ego tax: wiring iwu

Echiche ugwo si nzukọ ego na-achịkwa PBU 18/02. The usoro mejupụtara abụọ nọchiri nkebi. First anyị mkpa iji chọpụta ajụjụ uru, ha na mgbe mmezi nke N'ihi na tax ajụjụ data.

N'ihi nke mbụ ngụkọta oge a na-ewere nkeji expenses ma ọ bụ ego tax on enwetakwa. Mgbawa na-mere dị ka usoro: U _{r / d} = P _B × C ebe:

• Na _{r / d} - elu ọnụ eruba / ego;
• R _b - uru ajụjụ;
• C - ọnụego nke ego ụtụ isi (site 10 ruo 20%).

Accounting uru na-ekpebisi ike na ndabere nke ajụjụ data na-egosi na ihe dị iche n'etiti ụtụ na expenditures nke ụlọ ọrụ maka oge n'okpuru nyochaa.

Mgbe a na ogbo, denoted site accrual nke ego tax: ikenye Debit "uru na losses" subsch. "Oriri nhazi na ego ụtụ isi" KT "Ụtụ Isi" subsch. "Income Ụtụ Isi" ma ọ bụ Ar "Ụtụ Isi" subsch. "Income Ụtụ Isi" KT "uru na losses" subsch. "Income nhazi na ego ụtụ isi."

A tụnyere nke ego nke uru tax na-aza ajụjụ

Na njikọ na dị iche iche azụmahịa echiche ụkpụrụ, na tax ajụjụ emegiderịta bilie. Mgbe na-agụta ego ego maka oge kwesịrị ime mgbanwe iji na-natara uru Y _{p / q:} H _n = H + Mgbe _{banyere si} - H _ob.ot + V _{p / q,} ebe:

• _N H - Income tax (ọnwụ) nke ugbu a.
• N _na - na tax liability nke a na-adịgide adịgide na okike.
• On _site - a deferred tax akpan owo.
• H _ob.ot - deferred tax ibu.

Nwa Oge iche n'etiti tax na ajụjụ na-etolite a deferred tax akpan owo ma ọ bụ ibu. Ọ bụrụ na uru nke ụlọ ọrụ na-aza ajụjụ agụta karịa a tax, si banyere deferred tax ibu. Ya uru bụ hà dị iche, ọtụtụ site tax ọnụego. Na-abụghị ikpe, a deferred akpan owo tax, nke na gbakọọ otú a.

The tax liability nke a na-adịgide adịgide agwa a kpụrụ site omume nke a mgbe nile dị iche n'etiti indices nke uru na-aza ajụjụ na tax aza ajụjụ. Ha na-egosipụta wiring Am "uru na losses" KT "Ụtụ Isi" on iche iche subaccounts.

Atụ mgbawa na scores

Tụlee ọnọdụ: ke N'ezie nke afọ, ụlọ ọrụ ndị e mere a ego nke 1 nde 200 puku. Ruble n'ụdị ala ugwo ụgwọ 400 puku. Na mbụ nkeji iri na ise uru bụ 2 nde 480 puku. Ma VAT 240 ths. Rubles. Total mmefu bụ 750 puku. P. Tax na ọnwụ n'ihi na gara aga oge - 80 puku p .. Gbakọọ na amata ego tax.

The ngwọta mejupụtara a usoro nke omume:

1. Gbakọọ tax isi: N _b = 2480000 - 240.000 - 750,000 - 80,000 = 1,410,000 rubles.
2. Anyị na-maka ọnọdụ tax ọnụego nke 20% (2% na 18%), na ngụkọta ego nke tax na uru nke enterprise bụ: H _n = 1.410.000 × 0,2 = 282 000 rubles.
3. Si ewepụtara ego nke gọọmenti etiti mmefu ego ga-: 1410000 × 0.02 = 28 200 rubles na obodo / mpaghara mmefu ego: 1410000 × 0.18 = 253 800 rubles.
4. Emepụta accrual nke ego tax: ikenye Debit "uru na losses" KT "Ụtụ Isi" na ego nke 282 puku rubles.

Nyefee nke ego ụtụ isi na steeti mmefu ego na-esonyere a na ndekọ: Debit "Ụtụ Isi" KT "akụ."

Basic ajụjụ ndenye maka a kwa ọnwa ụgwọ

A ọnwa ugwo ego tax nwere ike rụrụ site n'ikwu ego ahụ n'ezie nnata nke ego maka ikpeazụ nke ọnwa ma ọ bụ nkeji iri na ise. Nke abụọ ahụ, n'ihi ego nke tax kewara 3 hà akụkụ. Na ndị na-esonụ ihe atụ, tụlee a idaha emi ụlọ ọrụ na-akwụ ụtụ isi na a quarterly ndabere. N'ihi na a mma nghọta anyị adade ke tabular ụdị.

Monthly ugwo bụ site nyefe nke a atọ nke ngụkọta nchikota nke quarterly tax. Wiring na nke a bụ ma accrual na ugwo na onye ọ bụla ụgwọ.

Ọzọ obligatory ịkwụ ụgwọ mmefu ego

Ndị ọzọ karịa ego tax, ikike a chọrọ nyefee na ụgwọ ndị ọzọ, dị ka VAT, onye ego tax, onwunwe tax na iga. N'ihi na ibu ọrụ nke ala data nkụzị eji nọ n'ọrụ-n'ezinụlọ akaụntụ 68. ikenye nke ajụjụ na-rụrụ na onye ọ bụla ụdị tax on iche sub-akaụntụ.

Kwekọrọ ekwekọ akaụntụ na ngụkọta oge nke ụtụ isi iche iche dabere ha ụdị. Ọ bụrụ na ego ụtụ isi metụtara na akaụntụ "uru na losses", ụtụ onwe ego doro gosiri na akaụntụ niile na ọrụ na ụgwọ ọrụ.

Drafting ikenye Ụtụ Isi

Gịnị bụ a tax? Nke a ọrụ na steeti, nke na-egosi na itule mpempe akwụkwọ ụgwọ. N'ihi ya, na ngụkọta oge nke ụtụ isi - ikenye egosi na kaadị akaụntụ 68 na-debited ihe ndekọ nke ebe omume na ugwo-akwụ ụgwọ.

Tụlee isi aza ajụjụ ndenye maka na ngụkọta oge na ịtụ ụtụ isi:

• Dt "Primary mmepụta" KT "Ụtụ Isi" - nweworo ala tax.
• Dt "peerolu" KT "Ụtụ Isi" - adiaha n'ihi onwe ego tax.
• Dt "niile na oke n'akụ" KT "Ụtụ Isi" - nweworo tax on dividends.
• Dt "Ndị ọzọ mmefu" KT "Ụtụ Isi" - pụta ìhè na ihe onwunwe tax.
• Dt "Sales" KT "Ụtụ Isi" - kwetara n'ihi na VAT.
• Dt "Ụtụ Isi" KT "akụ" - si akaụntụ ụgwọ tax arias.

Nyefee ego na ala mmefu ego ga-adọ. The nwetụrụ igbu oge na ugwo-ekwe nkwa, iwebata ọzọ penalties, bụghị uru entrepreneur. ngụkọta oge nke ụtụ isi maka abamuru nke iwu kwadoro ga-rụrụ n'eziokwu, iwu na a-adọ ha n'ụzọ.