Na ugwo nke dividends: ikenye

Arụ Ọrụ nke ọ bụla ume iji na-eme ka uru, nke bụ mgbe e mesịrị ka a ga-ekesa n'ụzọ ziri ezi. A, a ịrịba akụkụ dị nta nke ọ na-aga n'ihu mmepe nke mmepụta, ma anyị ga-ekwu okwu banyere otú mejuputa accrual na ugwo nke dividends, wiring, nakwa dị ka a dị ịrịba ama echiche na ajụjụ arụmọrụ na ije nke dividends, usoro iheomume na ụgbọelu maka ugwo.

Dividends na oke n'akụ

Dividend kwuru na dị ka òkè nke uru nzukọ, nke na-akwụ ụgwọ ndị nwere oke n'akụ mgbe ugwo nke niile dị mkpa ịkwụ ụgwọ. E. Iji nweta dividends, ị ga-a onyenwereoke nke ụlọ ọrụ, na ndị ọzọ okwu, ka a na-ekere òkè enterprise nwe. A, oke n'akụ na-founders nke ụlọ ọrụ na ogbo nke ya mmepe, na-achụso nzube nke nnweta nke ego si investments na mmepe nke nzukọ nke ego. Iwu dividend na a kọwara dị ka ego natara site a na onye òtù ọlụlụ ma ọ bụ onyenwereoke nke ụlọ ọrụ na a proportional nkesa uru (dị ka mmasị mbak na ikike isi obodo), fọdụrụ mgbe tax. Itinye dividends na ego si mmasị ego na ihe ka mma mbak.

Gịnị ego ike-ahuta ka dividends?

Unu ada n'okpuru definition nke "dividend":

• ịkwụ ụgwọ oke n'akụ na reorganization ma ọ bụ liquidation nke Company, adịghị nnọọ hà ya ulo oru mbo ke òkè isi obodo ;

• ugwo, nyefee nwe nke ụlọ ọrụ mbak na oke n'akụ nke otu nzukọ.

• ịkwụ ụgwọ ọrụ nke nonprofit òtù na-ebu ya statutory eme.

The mkpebi na-akwụ dividends: ndị na-ewe ya?

The iwu kwuru na onye ahụ pụta arụmọrụ maka afọ, ụlọ ọrụ nwere ike ikwusa dividends, ma ike ime nke a. Nke a nri ụlọ ọrụ, guzosie ike site iwu. Ndị dị otú ahụ ọrụ na-adịghị nyere, na mkpebi na-akwụ ego na mbak ma ọ bụ ntụziaka nke uru ọzọ na nzube a ga-adiaha na izugbe nzukọ nke oke n'akụ. Ọ bụrụ na ọ na-ekpebi n'ihu na ugwo nke dividends, na Board of Directors, mgbe ịkpachara anya analysis kpebisiri ike site na ha size, nke ga-atụ aro ka izugbe nzute. Oke n'akụ na-e nyere ikike na-anabata na-anabata ndị na-atụ aro ego nke ịkwụ ụgwọ ma ọ bụ na-ajụ ya ma gbahapụ dividend na-kwuru. A dị iche iche ego nke dividends General Nzukọ na-adịghị isiokwu. Na Russia, na nke nke dividend na-guzobere mba ego (ruble) kwa òkè net nke onwe ego tax.

ịkwụ ụgwọ maka usoro iheomume

Akwado ego nke uru na-ekesa maka issuance nke dividends, izugbe nzute ịkpọsa mkpebi akwụ dividends karịa eme ka a mara na mmadụ na-eche.

Na-emekarị, dị ego a ga-akwụ ụgwọ na ego, ma e nwekwara iche nke onwunwe ịkwụ ụgwọ, nke a ga-kwuru n'akwụkwọ ahụ isi gaa nke ụlọ ọrụ.

Joint-ngwaahịa ụlọ ọrụ na ụlọ ọrụ na-isiokwu na-ekesa dividends bụghị naanị n'ihi na afọ, ma ọkara nke afọ na iri na ise. The iwu na-adịghị amachi oge mmasị ịkwụ ụgwọ.

Ọ na-eme na uru na-adịghị na-ekesa ọtụtụ afọ, dum n'ịkpa nọgidere enwetakwa akaụntụ (nọmba 84). Machibidoro na ugwo nke dividends nke gara aga oge na-adịghị guzobere n'ụzọ iwu kwadoro, nke mere na a na mkpebi nke Board of Directors na ya ụdi ihu ọma site na General Nzukọ na-apụtakarị.

Charter ụlọ ọrụ ma ọ bụ nzukọ nke oke n'akụ kọwaa oge n'oge nke ụlọ ọrụ a chọrọ ka mubanye na-akwụ dividends. Ọ bụrụ na ugwo oge na-agaghị, mgbe ahụ, site na iwu, ọ adịghị gafere 60 ụbọchị site na ụbọchị na dividend na-kwuru. Na usoro ndị a ndị nwere oke n'akụ ga-enweta ha nweworo ego.

ngụkọta oge

Mgbe mkpebi akwụ dividends na nnwapụta nke ndepụta ndị ruuru ha, na-amalite a nrụsi ajụjụ ọrụ. ichekwa nke revenue ga-ebubo n'otu n'otu n'ihi na onye ọ bụla soò na.

Abụkarị n'akwụkwọ iwu ụlọ ọrụ na-enye ọnọdụ dividend nkesa na oke n'akụ dị na ọdabara iwu dictating mmara ego nweworo ke hà ka ndị sonyere. Ngụkọta ego uru, nke a kpebisiri ike site na mkpebi nke nzukọ maka nkesa na oke n'akụ, ba uba site na pasent nke onyinye nke ego na òkè isi obodo nke ọ bụla na-. Ebe ọ bụ na dividend kpebisiri ike site ego ruru ka onye nwere oke n'akụ. Ịdọkapụta dividends, na wiring ga-kọwara n'okpuru ebe a.

ụtụ isi

Ka ọ bụla ọzọ ego, dividend n'ihi oke n'akụ, n'okpuru ụtụ isi. The tax ọnụego na-adabere na udi nke-atụ ụtụ isi. Ebe ọ bụ na mmalite nke 2015 na tax ọnụego gbanwere budata. Na mbụ, dividend ego maka ndị mmadụ n'otu n'otu na iwu mmadụ na ibi ndụ Russia na-ha ụtụ isi na ọnụego nke 9%. Ugbu a, ndị tax ọnụego mụbara 13% na dividends kwuru maka gara aga oge ga-ha ụtụ isi na a na ọnụego.

Dividends bụ iwu ndị na-adịghị enwe ọnọdụ nke a tax obibi nke Russian Federation, na-ha ụtụ isi na a ọnụego nke 15% maka onwe oru - 30%.

Russian ụlọ ọrụ na-eme ka tax mmadụ na n'ozuzu ghara na nyefee ụtụ isi na mmefu ego onwe ya, ya mere nwere oke n'akụ na-enweta dividends ama net nke tax.

Usoro nyefe nke ụtụ isi

The iwu chọrọ ghara na nyefe nke onwe ego tax bụghị mgbe e mesịrị ka ụbọchị nke nnata nke ego maka ugwo nke ego ma ọ bụ nyefe nke ego ndekọ nke sonyere, na nnọchite nke oke n'akụ ma ọ bụ ndị ọzọ. Ugwo akwụkwọ na nyefe nke onwe ego tax ga-ezipụta na mmefu ego nhazi ọkwa koodu - 18210102010011000110.

Na ugwo nke dividends: ikenye

All ozi na-elekọta na ije nke ịkwụ ụgwọ nke dividends akwakọba na itule nke ịkwụ ụgwọ na akaụntụ na founders (nọmba 75), kwekọkwara na akaụntụ isi mmalite, akụ, akaụntụ, ụtụ isi, wdg

Kpebisie ike na size nke ngụkọta ego bu n'obi ga-akwụ ụgwọ, na ego na-eme ka ugwo nke dividends. wiring:

• D / T-84 - K / T 75/2 - na ego nke uru na-ekesa na ugwo nke dividends. Gbasara nyocha ajụjụ nke nweworo dividends n'otu n'otu n'ihi na onye ọ bụla iso na a ndepụta nke aha na ego ruru ego, na ihe nke kwekọrọ na kaadị ntụgharị nọmba akaụntụ 75/2 kpọmkwem wiring. Oke n'akụ na sonyere na inweta dividends nwere ike na-arụ ọrụ na ụlọ ọrụ, ghara aha na steeti nke nzukọ, ya mere, kwesịrị ịbụ mubanye dividends ụzọ dị iche iche. ego ọrụ na-otoro na akaụntụ nọmba 70 "Settlements na ọrụ na peerolu." Ikenye na ugwo nke dividends na nchoputa sonyere na nketa oke na-arụ ọrụ na ụlọ ọrụ:

• D / t 75/2 - K / T-70 - na ego nke ego na oke n'akụ, ụlọ ọrụ ndị ọrụ.

Nzọụkwụ na-esonụ - nweworo ego ụtụ isi. Nweworo tax on dividends na oke n'akụ, wiring:

• D / t 75/2 - K / t 68 / uru - nweworo ego tax on dividends si oke n'akụ - òtù.

• D / t 75/2 - K / t 68 / olulu - ego nke tax na dividends nke oke n'akụ - mmadụ n'otu n'otu.

• D / t 68- K / T 51 - na a na ugbu a na akaụntụ nyefee ego nke ụtụ isi jichie.

Sonyere ndị na-adịghị arụ ọrụ site na ụlọ ọrụ, ugwo nke dividends (wires: / t 75/2 - K / T 50, 51) a rụrụ na ego ma ọ bụ site na nyefe na akaụntụ nke ụlọ ọrụ na oke n'akụ 'akaụntụ.

Mgbe ụfọdụ, ego a na-adịghị akwụ ụgwọ na ego na ala, dị ka promissory ndetu nke ọzọ, dị na ụlọ ọrụ. Nyefee ụgwọ - otu ugwo dividends. Postings egosipụta a na ime ndị dị ka ndị:

• D / t 75/2 - K / t 91 - nchikota nke ihu uru nke nche.

• D / t 91 - K / T 58/2 - na ego nke ahụ n'ezie na-akwụ ụgwọ na-eso zuo nke promissory ndetu, gua na akaụntụ 58/2.

• D / T 91 (99) - K / t 99 (91) - kọwara ego n'ihi na mkpofu nke akwụkwọ.

Na ụfọdụ ụlọ ọrụ ekwe proprietary ugwo dividends. Postings na nke a bụ dị ka ndị a:

• D / t 75/2 - K / t 90 - nchikota nke n'ire uru nke ngwongwo ma ọ bụ ihe onwunwe Ẹkot size nke nkwụnye ego.

• D / t 90 - K / t 68 / VAT - ebubo VAT na n'ire price nke ngwongwo.

• D / t 90 - K / t 41, 43, 20, na ndị ọzọ na mmepụta akaụntụ - na ego nke ahụ n'ezie na-eri nke zụrụ ngwongwo, ngwaahịa.

• D / t 90 - K / t 99 - egosipụta na ya pụta si na ire ngwá ahịa ma ọ bụ ọrụ.

Nyefe nke onwunwe nke ụlọ ọrụ (abụghị ibu) na-egosi ndị ọzọ ajụjụ dapụtaara. Ịkwụ Ụgwọ nke dividends:

• D / t 75/2 - K / t 91 - na uru nke ihe onwunwe dabeere na ego nke VAT nkwụnye, net nke ego ụtụ isi jichie.

• D / t 91 - K / t 68 / VAT - na ego nke VAT ebubo na price nke ihe onwunwe.

• D / t 91 - K / t nọmba 01, 08, 10 - na ego nke ihe mmapụta uru nke na-agafere ihe onwunwe.

• D / t 91 - K / t 99 - kpebisiri ike ego nke uru site nyefe nke onwunwe.

Ndị a bụ ndenye maka ugwo nke dividends na nchoputa na ndị ọzọ oke n'akụ nke ụlọ ọrụ.

Ụzọ aghụghọ nke definition nke tax isi na a mfe tax usoro, mgbe ugwo dividends

Na njikọ na ugwo nke dividends si "uproschentsev" na ajụjụ ahụ na-ebilite bụ: "Ọ ugwo nke dividends na-egosi (wiring gosiri) na nyefe nke onwe ego tax na taxable isi nke mfe tax usoro?" Ụlọ ọrụ ndị dị mode nke "ego mwepu expenses" pụrụ igosipụta a mmachi ndepụta akwụ ụgwọ zoro aka na Tax Usoro. Ma dividends nweworo na-akwụ ụgwọ ndị sonyere, na-akọwapụtaghị ya. Ya mere, iji belata tax isi nke na-akwụ ụgwọ na ha enweghị ike. Na dị ka ụlọ ọrụ na-esonụ ọrụ nke a tax gị n'ụlọnga, tax anatara, bụghị onwe m, mgbe ahụ, na ego jichie onwe ego tax nwekwara adịghị emetụta Mbelata nke tax isi.

Ya mere, isiokwu a nwere isi banye n'eluigwe, dị ka dividends, ajụjụ ndenye na-egosipụta azụmahịa n'ihi ha.