Unbilled deliveries - a ... Zaa Ajụjụ unbilled onunu

Anyị oru buu igba n'ulo mgbe a ọnọdụ na-ebilite ebe ị chọrọ ịbanye na akwụkwọ ndị ahụ ka ihe na-enweghị akwụkwọ. Na-aza ajụjụ, a arụmọrụ bụ kpọmkwem aha - na-abụghị invoiced deliveries. A azụmahịa, nke nnyocha ozu etinye uche pụrụ iche. Anyị na-atụle n'ụzọ zuru ezu na usoro maka ha aza ajụjụ.

ndebanye

Russian Ministry of Finance ke 2001, azụlitewo "Iwu maka ajụjụ nke inventories." Ha kwuru na ndị na-abụghị invoiced deliveries - ya ọnọde, nke bịara nzukọ enweghị mmezi akwụkwọ: .. Nnabata, ugwo chọrọ, wdg ngwaahịa na-mere na akwụkwọ nke nabata (ụdị nọmba 132). Ọ bụ na e mere abụọ mbipụta. Nke mbụ bụ na asịwo, na ndị ọzọ e zigara ka soplaya. The eme ekwu, sị: ngwaahịa aha, unit nke ụfọdụ, ibu, price, ego na na-enweghị VAT.

Aza ajụjụ maka unbilled onunu

Organizations ga-niile jikoro nweta akwụkwọ si na-ere na oge na debit ihe nke General Regulations. Unbilled deliveries na-odụk ke otu ụzọ dị ka nke kacha nta ụgwọ. Gbasara nyocha na sịntetik ajụjụ kpọmkwem ọrụ (ahịa) ahịa.

Unbilled deliveries na-e dekọrọ na-aza ajụjụ wiring DT10 (41) KT60. Ọ bụrụ na mgbe agha chee ya na-enyo na-ahụ n'ezie na-eri dị iche na nke a edebanyere, ọ ga-adị mkpa ime mgbanwe iji ihe odide ahụ. Iji nke usoro a na-adabere na usoro iheomume nke nnata nke ala. Ọ bụrụ na ndị ikenye nke ngwongwo na nnata nke akwụkwọ ọnụahịa na fruition na otu kalenda afọ, ị ga-mkpa ka ịhazie price nke ihe natara, ma ọ bụghị ihe dị iche, na-agbanwe.

nlereanya 1

JSC aka a nkwekọrịta ọkọnọ nke ntụ ọka. Na March ụlọ ọrụ natara a ogbe nke ngwaọrụ enweghị akwụkwọ. Ego capitalized ya na ahịa gara aga nnyefe nke ngwongwo a soplaya (110 thous. Ete.). Na otu ọnwa gafere na ntụ ọka mmepụta, achịcha na-emepụta ihe na ya, nke ozugbo emejuputa atumatu. Na April, na soplaya gbara akwụkwọ mmezi akwụkwọ nke akụrụngwa na-eri bụ 121 puku. Ete. Egosipụta na asịwo si na-abụghị invoiced deliveries nke itule mpempe akwụkwọ. wiring:

• DT10 KT60 - 100 puku rubles .. - n'ime akaụntụ ntụ ọka na ahịa ahịa.
• DT19 KT60 - 10 puku rubles .. - n'ime akaụntụ VAT.
• DT20 KT10 - 100 puku rubles .. - ntụ ọka na-agafere banye mmepụta.

Mgbe nnata nke akwụkwọ si na-eweta:

• DT10 KT60 - 100 puku rubles .. - nwesịrị na-eri nke ngwaọrụ.
• DT19 KT60 - 10 puku rubles .. - nwesịrị VAT.
• DT20 KT10 - 100 puku rubles .. - nwesịrị na-eri nke ngwaọrụ, agafere banye mmepụta.
• DT10 KT60 - 110 puku rubles .. - n'ime akaụntụ na-eri nke ntụ ọka dị ka akwụkwọ.
• DT19 KT60 - 11 puku rubles .. - n'ime akaụntụ VAT.
• DT68 KT19 - 11 puku rubles .. - VAT deductible nakweere.
• DT20 KT10 - 110 puku rubles .. - ebubo ndị na-eri nke ngwaọrụ maka mmepụta.
• DT43 KT20 - 10 puku rubles .. - n'ime akaụntụ ihe dị iche na-eri.
• DT60 KT51 - 121 puku rubles .. - rụrụ ugwo na soplaya.

pụrụ iche ọnọdụ

Documents na neotfakturnye ọkọnọ nwere ike zigara esote kalenda afọ. Mgbe ahụ na nsoro nke mgbanwe ga-adabere na ihe dị iche na ahịa:

• DT91-2 KT60 - ụgwọ ibu na-egosi na ọnwụ nke gara aga afọ (ma ọ bụrụ na price na akwụkwọ n'okpuru na-otoro).
• DT60 KT91-1 - ụgwọ Mbelata na a echiche nke tupu afọ uru (ma ọ bụrụ na ahịa na akwụkwọ n'elu na-otoro).

nlereanya 2

CJSC aka a nkwekọrịta ọkọnọ nke ihe. Otu n'ime ihe ndị ọzọ, na-nakweere November 2015, ndị soplaya adịghị nyere akwụkwọ. The nzukọ zara ya akaụntụ 10 na ndabere nke mbụ nnyefe nke otu ihe na-efu 24.898 rubles. Na November, nzukọ mee ihe maka ndokwa nke ọrụ ma na otu ọnwa natara retara. Nzipu akwụkwọ e nyere naanị na April 2016. The n'ezie na-eri nke ihe na-erughị capitalized - 24 780 rubles. Na-egosipụta asịwo Bu ajụjụ mgbanwe na unbilled onunu. wiring:

1. 2015:

• DT10 KT60 - 21.1 puku rubles .. - capitalized ihe ekwe.
• DT19 KT60 - 3798 rubles. - n'ime akaụntụ ego nke tax.
• DT20 KT10 - 21.1 puku rubles .. - Materials hapụrụ iji nye ọrụ.

2. 2016:

• KT91-1 DT60 - 100 rubles. - Mbelata nke ego nke ụgwọ na soplaya.
• DT19 KT60 - 3798 rubles. - nloghachi nke VAT.
• DT19 KT60 - 3780 rubles. - gua VAT na akwụkwọ ọnụahịa.
• DT68 KT19 - 3780 rubles. - iwepu ego nke tax na ihe.
• DT60 KT51- 24,78 ths. Ete. - rụrụ ugwo na soplaya.

akụkọ ndị ọzọ

TMC nwere ike tinye na akwụkwọ 15 na 16 na akaụntụ. Mgbe ahụ, ukpụhọde ọrụ a rụrụ na-ndị dị otú ahụ algọridim:

• DT10 (41) KT15 - mee nnyefe.
• DT15 KT60 - a ngosipụta nke ụgwọ na soplaya.
• DT15 KT60 - ngwaọrụ price ukpụhọde.
• DT16 KT15 - ngafe na-eri ihe karịrị ekwu ọnụ ahịa price.
• DT15 KT16 - ngafe nke price n'elu-eri.

nlereanya 3

JSC natara a Mbupu nke ntụ ọka na-enweghị akwụkwọ. The nzukọ capitalized na ngwaọrụ na akaụntụ 15 na 16 na ekwu ọnụ ahịa price - 130 puku rubles .. Na akwụkwọ ozi, nke rutere njedebe nke ọnwa, na-eri nke ihe nwere 129,8 puku. Ete. Ịkwụ Ụgwọ mere mgbe nnata nke akwụkwọ. Postings na asịwo Bu na ụbọchị nke nnata nke ngwaọrụ:

• DT10 KT15 - 130 puku rubles .. - capitalized akụrụngwa.
• DT15 KT60 - 130 puku rubles .. - egosiputa pụtara ìhè soplaya.

Mgbe oge nke nnata nke akwụkwọ:

• DT15 KT60 - 130 puku rubles .. - gbanwee eri nke ngwaọrụ.
• DT15 KT60 - 110 puku rubles .. - egosipụta n'ezie na-eri nke nnyefe.
• DT19 KT60 - 19,8 puku rubles .. - n'ime akaụntụ VAT.
• DT68 KT19 - 19,8 puku rubles .. - VAT deductible nakweere.
• DT60 KT51 - 129,8 puku rubles .. - remitted ugwo.
• DT15 KT16 - 20 puku rubles .. - ukpụhọde nke akụrụngwa ahịa (na na njedebe nke ọnwa).

VAT

Dị ka Art. 171 nke Tax Usoro, na-atụ ụtụ isi nwere ike ibelata ego nke VAT ma ọ bụrụ na:

• Products zụrụ taxable azụmahịa, na Nregharị;
• Ha na-otoro;
• e nwere a ụgwọ site na-ere ere.

Tụlee n'elu ọnọdụ megide unbilled onunu.

lekwasịrị ojiji

Ngwaahịa nwere ike zụrụ nke arụmọrụ nke taxable na-abụghị taxable. Na nke ọ bụla ọnọdụ ọ dị mkpa iji nyochaa ndaba na nke mbụ nke ọnọdụ ndị a.

ikenye

Ọ bụrụ na ajụjụ unbilled deliveries rụrụ na ndabere nke akwụkwọ ọnụahịa TORG-12, nzukọ nwere ikike VAT na ndị dị otú ahụ ịzụrụ deductible. Ọ bụrụ na ndị tax n'oge nnyocha ghotara a na ime ka ghara ịdị irè, aka ha ikike ga-n'ụlọikpe.

Ahụhụ na nke a ọnọdụ bụ ọnọdụ nyefe nke ngwongwo na asịwo. Ọ bụrụ na ngwongwo na-Ẹnam ekese na ọnọdụ nke soplaya, ọ na-amanye ha inye (gabiga a ụgbọelu) ngwaahịa na asịwo. Ya enweghị ga-egosi na onye ahụ enweghị ihe àmà nke nnata nzukọ mee, ọ dịghị ihe mere na-na VAT.

Akwụkwọ ọnụahịa

Iche akaụntụ na-agafere akaụntụ na a na-egbu oge nke ọtụtụ ọnwa na-abụghị invoiced deliveries. Nke a bụ a mebiri nke Art. 169 nke Tax Usoro. Ọ na-ekwu na na-eweta na iwu ji inye ihe akwụkwọ ọnụahịa n'ime 5 ụbọchị site na ụbọchị nke Mbupu ma ọ bụ nyefe nke nwe. VAT nwere ike iwepu nanị mgbe nnata nke akwụkwọ ọnụahịa, ma ọ dị mkpa na-ahọrọ tax oge. Dị ka a akwụkwọ ozi ndị Ministry of Finance nọmba 253, na nsiputa nwere ike iwere na na oge nke na asịwo natara akwụkwọ ọnụahịa. Ma ụzọ aghụghọ ahụ nwere ike na-adọta uche nke ndị tax ọchịchị. Mgbe ahụ, ọ dị mkpa iji chebe ele ihe anya nke ogige ahụ.

Ọ bụrụ na ị na-ezo aka a akwụkwọ ozi si Ministry of Finance, na omume, ọnọdụ a nwere ike ime. The soplaya ga-egosi na akwụkwọ ụbọchị nke July 17, 2015, ma onye na-azụ ga-enweta ihe akwụkwọ ọnụahịa n'aka ndị na 18 August 2015. VAT nwere ike iwepu naanị na August ọnwa. Iji zere nsogbu na tax, kwesịrị mbụ kwadebe a akwụkwọ ikwado nnata nke akwụkwọ ọnụahịa bụ na August. Nke a nwere ike ịbụ onye na envelopu na stampụ, cover akwụkwọ ozi, ozi log.

Tax na uru

Unbilled deliveries na-atụle nnyefe oge mgbe soplaya adịghị nyere akwụkwọ. Mgbe ịgbakọ ego tax (GMP) dị otú ahụ na-enye ike-sonye na akaụntụ. Na ihe atụ tụlere mbụ hụrụ na ihe ndị nwere ike ebubo na mmepụta nweta akwụkwọ. Na nke a, ndị isi n'ihi na ngụkọta oge nke ndị NPP nzukọ expenses mkpa doo anya.

Ọ bụrụ na akwụkwọ na-agafere na asịwo ruo mgbe nrubeisi nke nkwupụta, na ukpụhọde usoro nke ngụkọta oge ga-rụrụ na a iji. The isi nke PNP ebelata n'oge na nke ngwongwo na-ere. The kpọmkwem na-akwụ ụgwọ na-ekesa dere anya na mmepụta nke ihe. Ke akpa idaha, na-akwụ ụgwọ na-e dere na oge mgbe mmepụta ihe achoputara, na nke abụọ - na oge nke ntọhapụ nke ngwongwo na ihe na mmepụta. Ọ bụrụ na gị na nzukọ na-eji ego usoro, na isi maka NPP ga-belatara mgbe mmepụta anọghịzi n'ọrụ ndị na-abụghị invoiced deliveries. Nke a na-ete ke isiokwu. 320 nke Tax Usoro.

Ọ bụrụ na ndị soplaya nyere akwụkwọ mgbe nrubeisi nke nkwupụta, nzukọ nwere ike (ma ọ bụghị iwu na) na faịlụ "utochnenku". Miscalculation adịghị ada a ọnụ ke ego nke tax. N'ihi uru nke unbilled onunu nwere ike gosiri na nke ugbu a oge.

Ọ bụrụ na gị na nzukọ-eji PBU 18/02, ọ na-akpata nwa oge dị iche iche ga-eduga guzobe nke tax akpan owo. Itule ga-mkpa iji na-egosipụta ndị a dapụtaara:

• DT09 KT68 - aza ajụjụ tax akpan owo.
• DT68 KT09 - dee-anya nke tax akụ mgbe mbenata isi n'ihi NPP.