Laghachi ngwongwo na soplaya: ikenye na-aza ajụjụ. Olee otú ime ka alọta soplaya?

Inweta uru asịwo ga-akpachara anya nyochaa ha maka alụmdi na nwunye, mebiri emebi nkwakọ na ndị ọzọ na-enweghị nkwekọ. Ọ bụrụ na e nwere ihe ọ bụla deviations, e mere ya alọta soplaya. Wiring na nke ọ bụla ga-adị iche. More nkọwa banyere atụmatụ nke a na ime ihe, na-agụ na.

iwu

Dị ka Art. 421 nke Civil Usoro, na soplaya ike ịlaghachi na asịwo bụghị naanị na emebiwo, ma a ezi àgwà ngwaahịa. The pụrụ ịbụ a enweghị ina. Nke a na ime bụ inverse nke mmejuputa. Laghachi kubie ume ngwongwo a rụrụ n'ime kpuchie nke ọkọnọ nkwekọrịta. The bases nwere ike ịbụ:

• The enweghị akwụkwọ.
• Nnata nta ego nke a ngwaahịa nso (v. 466, p. 468).
• Ogbenye mma ụkpụrụ (Art. 475).
• Enweghị akpa (Art. 482).

Na oge nke nyefe nke ngwongwo na asịwo ọkọkpọhi nwe nke ha. O nwere ike ịhapụ ụkpụrụ maka n'elu ihe. Na-akọwapụta nkwekọ asịwo ga-eme ka a "laghachi soplaya nke ibu-eme omume", na-egosi na ya na mkpesa na-ezite ya na-ere ere.

ndebanye

Iji Bu egosipụta nloghachi asịwo na-adabere na nchọpụta nke a alụmdi na nwunye. Ọ bụrụ na-emegiderịta na-kpughere tupu ajụjụ ụkpụrụ, ga-mmasị elu, na ngwaahịa na-laghachiri soplaya. Ownership anọgide na-ere ákwà. Na asịwo ga-natara ngwongwo na anya-itule mpempe akwụkwọ na akaụntụ 002 "ngwongwo na ihe njide", na mgbe ị na-alaghachi - Debit ha si n'aka. DT51 wiring KT76 gosipụtara nnata nke ego si soplaya na-azọrọ. N'ihi ya, na ECU ị chọrọ iji gosipụta a ngụkọta nke atọ arụmọrụ:

• Deba aha na akwụkwọ ọnụahịa nnata ụkpụrụ.
• Ọdịnaya kagbuo ngwongwo.
• Na-egosipụta akụ na nkwupụta nke ego receipts.

Ọ bụrụ na di na nwunye a chọpụtara mgbe nziga, ndị na-ere na-atukwasila kwekọrọ ekwekọ omume. All ụdi arụmọrụ na-egosipụta na sub-akaụntụ 76,6 «mgbawa n'okpuru ekwu».

Olee otú ime ka a nloghachi ngwongwo na soplaya mgbe na-anata tupu ugwo?

Tụlee ọnọdụ a dị ka ihe atụ.

Ltd. zụtara party mbọ maka 25 000 rubles. Tupu nabata e depụtara 50% ala ugwo. Mgbe ikenye nke alụmdi na nwunye ka e kpugheere: niile mbọ dịghị okpu. Ndokwa-alọta soplaya. wiring:

• DT60 "Ọganihu" KT51 - 12 500 - depụtara tupu.
• DT68 KT76 - 1906,78 - gosipụtara VAT.
• DT41 KT60 - 25 000 - ngwongwo sonye na akaụntụ.
• DT19 KT60 - 3813,56 - gua VAT.
• DT60 KT60 "Ọganihu" - otoro tupu.
• DT68 KT19 - 3813,56 - edebanyere akwụkwọ ọnụahịa.
• DT76 KT68 - 1906,78 - weghachiri VAT.
• DT76 KT41 - 25 000 - laghachi soplaya.
• DT76 KT68 - 3813,56 rubles. - n'ime akaụntụ VAT.
• DT51 KT76 - 12.5 puku rubles .. - a nkwụghachi maka ibu.

Na a ngosipụta nke soplaya nke a na ime ihe na-mgbagwoju anya site VAT arọ n'isi na tupu ugwo na ụdi nsiputa nke echiche.

• DT51 KT62 - 12 500 - natara ego si asịwo.
• DT76 KT68 - 1906,78 - gosikwa udidi.
• DT62 KT90.1 - 25 000 - guru nke revenue.
• DT90.3 KT68 - 3813,56 - ebubo VAT.
• DT90.2 KT41 - 20 000 - atụle-akwụ ụgwọ.
• DT62 KT62 - 12 500 - otoro tupu.
• DT68 KT76 - 1906,78 - VAT nsiputa.
• DT62 KT90.1 - 25,000 - nloghachi nke mmejuputa iwu.
• DT90.2 KT41 - 20 000 - ukpụhọde nke dee-anya ngwongwo.
• DT90 KT19 - 3813,56 - nloghachi nke nweworo VAT.
• DT62 KT62 - 12 500 - ukpụhọde nke natara tupu ugwo.
• DT68 KT19 - 1906,78 - ndebanye akwụkwọ ọnụahịa maka a nkwụghachi.
• DT62 KT51 - 12 500 - nkwụghachi na asịwo.

Ma ọ bụrụ na tax oge dị iche?

Dị ka para. 6 PBU 9 "ego nke nzukọ", ụtụ na Bu ẹka ke ego hà retara natara. Mgbe formalized laghachi na soplaya, e kweere na ndị nwe ka e zigara onye na-azụ. Dị ka para. 80 AR RF, mbenata revenue mgbe nchọpụta nke afo gara aga di na nwunye na-egosi a na ọnwụ nke akuko oge. Nnụcha na-adịghị mere na itule. Tụlee ihe atụ nke gara aga ọnọdụ dị ka ga-abụ dị iche iche tax oge alọta soplaya. wiring:

• DT91.2 KT62 - 25 000 - a na-ewere a laghachi na-ere ere, dị ka mmefu nke akuko afọ.
• DT41 KT91.1 - 20,000 - natara dee-anya-akwụ ụgwọ.
• DT68 KT91.1 - 3813,5 - kwetara n'ihi na VAT nsiputa.

Alaghachi ma refunds onye

Usoro nke ịkwụ ụgwọ n'okpuru contracts of retail Ịzụ na ire a na-usoro Ch. 30 nke Civil Usoro. Non-refundable textiles, isisi, ọla na ndị ọzọ. N'ọnọdụ ndị ọzọ, na-ere ere ike ekweghị anabata rere ala. Anyị na-atụle n'ụzọ zuru ezu otú formalized na laghachi ngwongwo.

Ltd. rere a uwe na a price nke 2.5 puku. Ete. N'echi ya, na asịwo laghachi ihe, dị ka ọ bụ a agbamakwụkwọ, na nwetara ego azụ. Ndokwa-alọta soplaya. wiring:

• DT76 KT90.1 -2,5 puku. Ete. - nloghachi nke revenue si ahịa.
• DT90.2 KT41 - 2 puku rubles .. - egosiputa zuo price nke ngwongwo.
• DT90.3 KT68 - 381,36 rubles. - n'ime akaụntụ VAT.
• DT76 KT50 - 2500 rubles. - laghachiri asịwo ego.
• DT41 KT76 - 2000 rubles. - debit item.
• DT90.2 KT42 - 0,5 puku rubles .. - weghachiri ahia nkwere.

eruba nke akwụkwọ

Otu ihe nke ala ga-dịrị nnyefe nkwekọrịta. Ọ ga-kwuru na asịwo bụ ụgwọ ka a mkpesa (a leta) ka ịlaghachi na soplaya na iziga ya site e-mail. Nke a ga-azọpụta oge na-ede n'akwụkwọ. The akwụkwọ bụ na e mere free ụdị, bịanyere aka na ndị nnọchiteanya nke ma ndị ọzọ na bụ ihe ndabere maka guzobe nke na-azọrọ. N'aka nke ya, na-ere ere ga-ngwongwo na akaụntụ, na-etinye a edozi akwụkwọ ọnụahịa na-ezite ya na asịwo. Account redesigns mgbe na-agbanwe agbanwe price ma ọ bụ nọmba nke ụkpụrụ. Nke a bụ otú imewe nke na-alọta ngwongwo na soplaya.

Na retail, usoro bụ dị iche iche. Onye na-ere ga-a ego, banye zavskladom, ise elu a na nkwupụta nke n'ụdị cm-3, dee Akwụkwọ ọnụahịa na iweghachi ego. Documents ga-aza ajụjụ ngalaba. The ichekwa ugwo na-e dere na okwu ugwo si magazin. Ọ mbelata ụtụ. Ọ bụrụ na nloghachi ghọtara mgbe e mesịrị ka ụbọchị nke zuo, usoro bụ dị iche iche:

• asịwo na-eme ka a na nkwupụta, nke na-ewepụta a ego;
• ụgwọ ka ịlaghachi na soplaya ga-banyere abụọ mbipụta: otu mmasị ka akụkọ, nke abụọ bụ nyere ndị ahịa;
• na-ere ere na-enye ego na bụ csc;
• kpezie na Bu.

VAT ajụjụ

Ọ bụrụ na asịwo jụ akụkụ nke ọzọ, na-ere ere ihe akwụkwọ ọnụahịa na belata na-eri ma ọ bụ nọmba nke ụkpụrụ. Ọ na-aha ke zuo Ledger. Ọ bụrụ na asịwo jụ dum ọzọ, na-ere ere-agụta ya udidi. VAT nnata nke ngwongwo na-adịghị kwuru, kama ọ bụ ihe na-egosi na-anabata ngwongwo safekeeping.

atụ

Tụlee, dị ka a laghachi na-mere na soplaya (ajụjụ ndenye dị iche iche na ọnọdụ ga-ndammana ịdị iche iche).

Na-ere ákwà Ẹnam ekese uru maka ego nke 11,8 puku. Ete. (VAT - 1800 rbl.). The na-eri price - 8 puku rubles .. The asịwo ugwo ụgwọ maka ego ole, na mgbe ahụ hụrụ a alụmdi na nwunye, na dum party laghachi na-ere ere.

Laghachi ngwongwo na soplaya mere mgbe ugwo. Ya mere, na wiring e ẹkenam 76 "Settlements na ụgwọ, ụgwọ '. Mgbe nloghachi nke asịwo pụta payables. A ego na-apụta ìhè na akaụntụ 76. Mgbe nkwụghachi ikpeazụ itule na-zeroed. Nke ahụ bụ otu akaụntụ na-eji maka na ógbè na ụgwọ na ụgwọ. Nke a bụ otú inye alọta soplaya mgbe party ugwo.

Na-ere ákwà na-arụpụta na-esonụ ikenye:

Dị otú ahụ wires na-guzobere, ma ọ bụrụ na ndị laghachi ngwongwo ndị ogbenye mma, ma ọ bụ ndị ọzọ agwaogwa ekwesịghị ekwesị akwukwo.

Kpọtụrụ mmezu

Coolie nkwekọrịta nke ire nyere na ọnọdụ nke onye na-azụ nwere ike laghachi ngwongwo ma ọ bụrụ na ọ dịghị ere. Dị otú ahụ nloghachi ọrụ na-gburu, na nzaghachi ire. Ọ na-ewe ebe ahụ na nkwenye nke abụọ ọzọ. Ownership laghachiri soplaya. Kpụrụ nnata nke invoices na registers ya n'akwụkwọ ire.

Atụmatụ a bụ disadvantageous na soplaya, dị ka consignment na-tutu amama na a ala price ma laghachi maka ihe (e dere apụ na-eri nke 8 puku. Ete., Ma capitalized 10 puku. Ete.).

iche

Ọzọkwa, a tụlere ebe kachasi mkpa nke abụọ arụmọrụ laghachi ụkpụrụ. Onye na-ere Ẹnam ekese ngwongwo, na mgbe a ụfọdụ oge nwetara azụ dum ọzọ, ma ọ bụ nanị akụkụ nke ya. Ọ bụrụ na ihe kpatara ya bụ a ndiiche na nkwekọrịta ụkpụrụ nke àgwà, agba, nhazi, size, na na. N., Nke a na ime ihe na-dị nnọọ na-alọta. The Russian Civil Code, ọ na-emeso dị ka ndabere soplaya ibu ọrụ. Ọ bụrụ na asịwo na-ekwu na ụkpụrụ na ọ naghị alaghachi ngwaahịa n'ihi na eziokwu na ọ na-apụghị na-ere ya, mgbe ahụ, a na-akpọ nzaghachi mmejuputa. Abụọ na-anọchi anya ya na Cu na nu ka a nkịtị Ịzụ na ere ya ere. Na asịwo-ede a mbụ soplaya akwụkwọ ọnụahịa na-egosipụta ya na akwụkwọ ahịa, revenue na ngalaba. The Bu eri nke laghachi ụkpụrụ na-sonye na akaụntụ na analysis 90. The iche dị na Cu na ma ọ dịghị na-ebilite. Ọ bụ atụ n'anya accountants. Ọ bụ ezie na n'ezie na ihe isi ike na imewe nke arụmọrụ e.