Me pēhea te ki te whakaki i roto i Tekiona 6 2-rua: taahiraa i te aratohu taahiraa

- Order № Iimi 7/11/450 o te Federal Tāke Ratonga o Russia i runga i Oketopa 14 te tātai o te tāke whiwhinga whaiaro i roto i te puka 6NDFL, kua oti nei te tatau, ka tango i takitahi i roto i te wā pūrongo: 2015 puka pūrongo i whakaaetia. Me ki tonu Whakapuakanga i runga i te puka whakaaetia i roto i, me te whakarato i roto i te IRS mo āpiha tāke katoa (kamupene, whakahaere, pakihi me kaipakihi takitahi).

He pūrongo i roto i te puka o te 6-rua: te tuku rohe wā, hanganga

Pūrongo i runga i Puka 6NDFL whakawhiti ki te takoha i runga i te pūtake toru marama. kati Tepe - te ra whakamutunga o te marama e whai ake nei i te pūrongo. Ki te taka tenei rā i runga i te hararei, Rāhoroi Rātapu ranei, ka tukua te rā tuku pūrongo - te ra mahi i muri i muri i te wiki hararei ranei.

I roto i te 2017, ki te tātai o te pūrongo e hoatu ki te mana pupirikana e kore kia muri atu:

• Tuatoru Aperira 2017 (tātaitanga ā-tau mō te 2016)
• te tuarua i roto i te Mei 2017 (te pūrongo toru marama e toru nga marama o 2017 mo),
• toru tekau-tuatahi o Hōngongoi 2017 (te pūrongo āhua-ā-tau mō te 2017)
• Oketopa 31, 2017 (te pūrongo mō te marama tuatahi iwa o 2017).

kia hoki mai te pūrongo mō te 2017 kahore i muri atu i te tuarua i roto i April 2018.

Tūkinotanga o te kati pūrongo tuku arata'i ki aukati utaina e te mana tāke. ka te kaihoko pupirikana kia whiua e te pai o tetahi mano moni mō ia marama roa, ara, ki te ko te roa anake ra kotahi.

E whakaratohia he whakawa ki te rēhita hē me ngā hapa i roto i te tātaitanga 6NDFL. Hoki tāke kitea mana haupūtanga whai ki te utu i te pai o e rima rau moni.

Ana tēnei pūrongo whakarato mōhiohio e kore motuhake tangata māori, me i whānui, aromatawai i runga i te tāke whiwhinga moni whakarārangi mō tangata taiao katoa e riro moni i roto i te whakahaere.

Tātaitanga o moni i ako, ka mau i roto i te pūrongo 6NDFL kua te hanganga e whai ake nei:

• ngā mōhiohio taketake e pā ana ki te kaihoko pupirikana: Rau Cover
• tohu noa tatau: Wāhanga 1
• ngā mōhiohio taipitopito: Wāhanga 2

He mea nui ki te mohio ki nga ture o te hanganga o te wāhanga 1, me pehea ki te whakaki i roto i te Wāhanga 2 o te pūrongo 6 te taitara poka.

Pūrongo 6NDFL: taitara

I te whakatuwheratanga tohu (cover) whārangi:

• rēhitatanga kaihoko tāke raraunga (ingoa ki wetemuna i OKTMO code Inn tōnā, tau waea whakapā);
• mōhiohio i runga i hokohoko-pūrongo (hanga ingoa KND waehere o te waehere me te tau o te wā pupirikana);
• raraunga i runga i te mana pupirikana (waehere IFTS).

Ka te whārangi taitara e tohu e te kaiwhakahaere tana māngai ranei.

whārangi makona TAUIRA № 1 (taitara) whakaaturia te raro nei.

Puka 6 rua: tapeke

tātaitanga General o te mahi me te pupuri o te tāke whiwhinga moni whaiaro mō te wā pūrongo tohu i roto i te wāhanga tuatahi.

Wāhanga 1 whakaritea te mo ia auau, tatau nei i runga i te tāke whiwhinga moni. Tikanga, whakamahia te kamupene auau o 13 ōrau.

Wehe hoki ia auau i roto i te wāhanga tuatahi whakaatu te raraunga mo te hauwhā pūrongo, tatau i runga i te kaupapa tahua mo te wā pupirikana katoa:

• te tapeke o te moni tatau (tae atu ki ngā pānga) me wehe te nui o pānga;
• Ko te deductions tāke tono (te tapeke);
• te nui tatau, kaiponuhia, kihai i kaiponuhia e hoki mai e te tāke kaituku mahi moni;
• Tau o ngā kaimahi (tangata māori nei riro moni raro ki te taake).

Kia mōhio: Ka rite ki te tikanga, e kore e rite ki te moni kaiponuhia te nui o tāke whiwhinga moni tatau. hanga tūturu pupuri tāke whiwhinga moni kei roto i te utu o te tātai whakamutunga o te marama mua, a maha whai he marama e whai ake nei i te wā pūrongo.

whakaaturia te tuhaa 1 pūrongo 6 rua tauira whakakī te raro nei.

Uara o te wāhanga tuatahi whakawhirinaki i runga i te āhua o ki te whakaki i te 2 wāhanga 6 o te tāke whiwhinga moni whaiaro.

Ko te rua o te wāhanga 6 rua: taipitopito taketake

2 Wāhanga 6 o te tāke whiwhinga moni whaiaro - tepu mōhiohio. Te reira i tohua kia wā:

• E aromatawaitia ngā mahi katoa i runga i nga hua i i utua i roto i te wā pūrongo (i roto i te hauwhā), me te tohu obligatory o te rā o te tātaitanga;
• te nui o te tāke whiwhinga kaiponu i moni utua ia e tohu ana i te rā o te puritia;
• te rā tūturu o whakawhiti o te tāke whiwhinga moni i roto i te Inspectorate pupirikana.

Mōhiohio i runga i ia moni riro i roto i te wāhanga tuarua o te puka āta poraka:

• te rā me te nui o te moni mau riro e kaimahi - t. A 100 gr. 130, aua;
• te rā me te nui o te tāke kaiponuhia (ki te nui tohua i roto i te gr.130) - t. A 110 gr. 140, aua;
• rā kati mō te whakawhiti o te tāke whiwhinga moni ki te pūtea (mo tenei momo o te moni) - t. 120.

Next, korerotia te poraka kei te rite maha nga wa i rite i hanga deductions o tāke whiwhinga moni.

2 rua wāhanga 6 (tauira whakakī i roto i te kaute) aroaro te raro nei.

ture Basic mō te whakakī tuarua te wāhanga 6NDFL

Ētahi tohutohu whānui i runga i te āhua o ki te whakaoti wāhanga 2 6 Whakapuakanga o tāke whiwhinga whaiaro e whai ake nei.

hua moni utua i roto i te hauwhā pūrongo, engari e kore e raro ki te tāke whiwhinga moni, e kore e whakaaturia te pūrongo.

I roto i te puka o 6NDFL nui Tireni o te moni ki te aroaro o tāke, arā kore te mea i heke e te nui o te tāke whiwhinga moni.

Ko te kōrero i tohua i roto i te puka wāhanga tuarua e kore e hāngai ki te kōrero i roto i te wāhanga tuatahi. Mai i te wāhanga tuatahi whakarato tapeke tāpiripiri o katoa o te wā pupirikana, tae atu i te hauwhā pūrongo me i te tuarua - te raraunga anake o te hauwhā pūrongo.

Ki te kotahi me te taua ra i riro mai te moni, me mōrahi rerekē rohe wa whakaaetia mō te utu i roto i te pūtea o te tāke i runga i te moni whaiaro i roto i te puka e tohua ratou e ngā rārangi rerekē.

Raina 120 tohu te huinga o te Code Tāke tauwhāiti te rā o whakawhiti o te tāke whiwhinga moni. Ki te te tāke i mua i te rā kati i tabulahia i roto i te karamu. 120 E kore e whakaata ana i te rā tūturu o te utu, me te mōrahi whakaaetia NC.

Me Rawa ki te kia tupato i roto i te āhuatanga i reira utua te moni kei te me te whakawhiti o te pupirikana rawa kua i hanga i runga i te ra whakamutunga o te hauwhā. kia tohua rā o utu o te tāke ki te pūtea i roto i runga i te Code, a ka waiho i te reira i te rā o te wā pūrongo i muri. Na reira, me kia kitea te lekooti mo te hoko i roto i te hauwhā i muri.

Ki te utua hua i te kamupene i anake i roto i te kotahi hauwhā ranei kotahi te tau, te pūrongo homai ake mo te hauwhā i roto i i utua te moni i, a he whakahauanga i roto i te wahi e whai ake nei o te tau.

A i roto i te āhuatanga i taua, me pehea ki te whakaki i roto i te Wāhanga 2 o te puka 6 tāke whiwhinga whaiaro - utua te moni i roto i te hauwhā tuarua? I roto i kore e taea e te hauwhā tuatahi o te pūrongo haere (no reira ki te kore reiti), āta taka pūrongo mo te hauwhā tuarua, tuatoru, me te tuawha. I roto i tenei take, kua ki te pūrongo o te toru me te wha o nga hauwhā ki te wāhanga tuatahi anake.

Me pēhea te ki te whakaki i poka 6: Raina 100-120

Mōhiohio i runga i ngā rārangi 100-120 tei runga i te momo o utu.

Ko te tepu taea ki a koe te whakatau me pehea ki te whakaki i roto i te 2 tuhaa 6 o tāke whiwhinga moni whaiaro, kua aroaro raro nei.

Momo o te moni	Rā o te meka. Mahia. moni p. 100	Rā o te mau. tāke moni whiwhi p. 110	Ko te rā kati mō te utu o te podoh.naloga te pūtea p. 120
utu, moni me te utu atu	Hou. ra o te marama overcharging. zar.platy	ra vypl.zarplaty	muri te ra i muri i te ra whakarārangitia. utu ranei i roto i te tari utu
Hararei utu, utu rau netrudosp.	te rā o te utu o te hararei Ehara i te mea uaua, me te pepa utu aravihi	te rā o te utu o te hararei, pepa me te utu hauātanga	Ewe. ra marama. Mahia. hoko me te rau netrudosp.
utu whakamutunga i roto i te wā o te pananga kaimahi	te ra o te pananga	meatia te ra te utu. tātaitanga ka pupuhi.	Next Day Mahia ra. okonch.raschota
Income i roto i te ahua. puka	ra whakawhiti moni i roto i te huru. puka	Ofi. rā o te whakataunga atu moni	Next Day Mahia ra. moni
Daily i runga i te rohe	Ewe. ra marama., i roto i te ngeru. tukuna te pūrongo mua	Tata. rā o te whakataunga atu moni	Next Day Mahia ra. moni
painga Material i Economy. ki te%	calends Last. ra marama., i roto i te kot.deystv.dogovor	muri te ra o te take atu moni	Next Day ra moni putanga
Pr. moni e kore e pā ana ki te utu mo te mahi	riro Day. moni, utu.	riro Day. moni, utu.	ra e whai ake nei whiwhi moni utu.
Utu. i runga i kirimana ratonga kaikirimana	whakarārangitia ra. i runga i te pūkete whaiaro ranei issuance moni taiutu kaikirimana	rā o te whakawhiti te tuku kararehe ranei. utu.	e whai ake nei i te utu ra utu

Tātuhi ake te rua o nga 6NDFL wāhanga: raraunga hoki te pūrongo

Me pēhea te ki te whakaki i roto i te Wāhanga 2 Pipiri tāke whiwhinga moni whaiaro? māngai te tātaitanga e te raraunga taketake Ltd. "rama".

I roto i te hauwhā tuawha. I roto i 2016 riro te kamupene moni 14 takitahi:

• kotahi tekau ma rua tangata mahi i raro i ngā kirimana mahi;
• Kaiwhakatū o tetahi (e kore te kōtaha kaimahi "rama");
• Kotahi kaihoahoa, e mahi i roto i te kamupene i raro i te kirimana ture tivira mo te whakarato o ngā ratonga.

Ko te kamupene kaimahi Dietz, e kua tika ki te whakataunga paerewa mō te tāke whiwhinga moni.

E rua ngā kaimahi ngā mema mō te 2016 i predostvlena paerewa deductions mō ngā tamariki :

• Petrova N. -. Hoki 10 marama i te timatanga o te tamaiti tau 1 1,400 moni x 10 marama = 14 000 moni
• Morozov EN - brary i roto i te 3 marama i te timatanga o te tau mō te toru tamariki - ((1400 x 2) + 3000) x 3 marama. = 17 400 moni
• whakaaetia Kotahi kaimahi mō te 2016 i te whakataunga paerewa rite te tangata hauā: AV Sidorov - no te 12 marama i te timatanga o te tau i 500 x 12 marama te tangohanga e. = 6000 moni.

Hei ngāwari wāhanga oti 2 i te 6 tāke whiwhinga moni whaiaro mō te hauwhā tuawha. 2016 whakamahi i te tepu pŭpŭ tauturu e whai ake nei. whakaata te reira i te nui o te utu, whiwhinga tāke, putu, ka utua tāke i roto i Q4.

rā o moni	rā tūturu Kaiwhiwhi (Kaute) moni	rā Kia mau poka	Rā o te re Num poka	ewe wā ra whakawhiti pēke poka	Tirohia Kaiwhiwhi utu. (Moni) i roto i te moni	moni moni i roto i te moni	moni tāke deductions i roto i te moni	kaiponuhia poka i roto i te moni
10/11/16	30/9/16	10/11/16	10/11/16	10/12/16	utu Mahuru (Paetahi. tātaitanga)	300000	1900	((300000 + 150000) -1900)) x13% = 58253, i reira 150,000 kua hoki vypl.avans 1 hawhe Septem
10/20/16	10/31/16	11/11/16	11/11/16	11/12/16	kōkiri hoki 1 hawhe he nuku	150000
10/20/16	10/20/16	10/20/16	10/31/16	10/31/16	painga raina wā netrudosp	24451,23		3183 (24451,23h13%)
10/25/16	10/25/16	10/25/16	10/25/16	10/31/16	Utu. i raro i te kirimana whakaatu Pūnoa. ratonga	40000		5200 (40000h13%)
11/11/16	10/31/16	11/11/16	11/11/16	11/14/16	utu utu papa tuarua. nuku	317000	1900	((317000 + 150000) -1900) x13% 60463
11/11/16	11/11/16	11/11/16	11/30/16	11/30/16	hoko	37428,16		4866 (37428,16h13%)
11/20/16	11/30/16	12/9/16	12/9/16	12/12/16	taumata utu. utu mo te tuatahi hawhe Whiringa	150000
12/9/16	11/30/16	12/9/16	12/9/16	12/12/16	Zarab.plata mo te tuarua hawhe Whiringa	320000	500	((320000 + 150000) -500) x13% = 61035
12/20/16	12/30/16	11/1/17	11/1/17	12/1/17	Zarab.plata mo te tuatahi patunga. Hakihea	150000
12/26/16	12/26/16	12/26/16	12/26/16	12/27/16	pānga	5000		(5000h13%) 650
12/27/16	12/27/16	12/27/16	12/27/16	12/28/16	e kore Gifts KAPEWHITI. puka	35000	28000 (4000h7)	910 ((35000-28000) x13%)
					TAPEKE	1,528,879.39	32300	194560

E whakaatu ana te ripanga i te tukuna e whitu kaimahi o mau horo'araa mo te Tau Hou.

I roto i te 2016, e kore e enei kaimahi te whiwhi āwhina pūtea me ētahi atu mau horo'a.

TAUIRA whakakī o te wāhanga tuarua 6NDFL

E ai ki te kōrero i tohua i roto i te ripanga i runga, whakaaro tatou pehea ki te whakaki i te wāhanga February 6 rua:

Ko te poraka tuatahi:

• whārangi 100 - page 130 30/09/2016 - 300000 .;
• Whārangi 110 - 11.10.2016 p.140 - 58253 .;
• whārangi 120 -. 10/12/2016.

wae Tuarua:

• Whārangi 100 - 20.10.2016 p.130 - 24451,23 .;
• Whārangi 110 - 20.10.2016 p.140 - 3183 .;
• whārangi 120 -. 10/31/2016.

poraka Tuatoru:

• Whārangi 100 - 10.25.2016 p.130 - 40000 .;
• Whārangi 110 - 25.10.2016 p.140 - 5200 .;
• whārangi 120 -. 10/31/2016.

poraka A maha:

• Whārangi 100 - 10.25.2016 p.130 - 40000 .;
• Whārangi 110 - 25.10.2016 p.140 - 5200 .;
• whārangi 120 -. 10/31/2016.

poraka A pae:

• whārangi 100 - page 130 31/10/2016 - 317000 .;
• Whārangi 110 - 11.11.2016 p.140 - 60463 .;
• whārangi 120 -. 11/14/2016.

poraka te ono:

• Whārangi 100 - 11.11.2016 p.130 - 37428,16 .;
• Whārangi 110 - 11.11.2016 p.140 - 4866 .;
• whārangi 120 -. 11/30/2016.

poraka te whitu:

• Whārangi 100 - 11.30.2016 p.130 - 32000 .;
• Whārangi 110 - 09.12.2016 p.140 - 6103 .;
• whārangi 120 -. 12/12/2016.

poraka tuawaru:

• Whārangi 100 - 12.26.2016 p.130 - 5000 .;
• Whārangi 110 - 12.26.2016 p.140 - 650 .;
• whārangi 120 -. 12/27/2016.

Ko te kōwae ako te iwa:

• Whārangi 100 - 27.12.2016 p.130 - 35000 .;
• Whārangi 110 - 27.12.2016 p.140 - 910 .;
• whārangi 120 -. 12/28/2016.

2 Wāhanga 6 rua: puka, whakakiia kore pūrongo tauira

Pūrongo 6NDFL hiahiatia ki te whakarato i āpiha tāke: te hinonga (whakahaere) me te SP, te aufauraa i te utu ki takitahi. Ki te i roto i te tau PI maramataka te kamupene ranei e kore e whakaaturia me kore utua kaimahi moni me arahina ngā mahi pūtea, e kore te tātaitanga o te kore puka 6NDFL taea haea te IRS.

Otiia ki te mea he whakahaere kaipakihi takitahi ranei whakarato kore tātai, ka hiahiatia te IRS te ki farii i te reira.

e kore nga kaitohutohu znyut te IRS e kore te whakahaere ranei kaipakihi takitahi i roto i te wā pūrongo i whakahaere pakihi pūtea, a kahore he fakafofonga tukuhau, ka e tatari te tātai i runga i Puka 6NDFL. Ki te kore e tukua te pūrongo i roto i te rua wiki i muri i te rā kati whakamutunga, ka kua te tika ki te ārai i te pūkete pēke, me te hoatu whiu IP whakahaere ranei e kore e tika i te pūrongo te IRS.

Ki te karo i te raruraru ki te kaikaute IRS kua te tika ki te tuku i te whakapuakanga 6NDFL (uara kau) ranei tuhituhi ki te pukapuka mōhiohio IRS.

I rite te tauira mo te pūrongo tuku ki te kore reiti tabulahia i raro nei.

Ka taea te kite Tauira reta ki te pūrongo IRS o te kore i raro.

Whakakī 6 poka: he hātepe o ngā mahi

Hei whakahaere i te mahi i runga i te whakaoti te rua i te wāhanga he tika 6NDFL tātaitanga:

1. Tangohia ake nga mea katoa whakahau moni ki te utu i tāke whiwhinga moni whaiaro i roto i te hauwhā pūrongo.
2. Tangohia ake nga whakahau utu katoa mo te whakawhiti o te moni ki kaimahi me mana moni expendable, te issuance o moni i te rēhita moni, hoatu ratou i roto i te raupapa wā.
3. Waihanga i te tepu tautoko mo te tauira i runga ake
4. Mōhiohio i runga i ia momo o te moni i roto i te ripanga ki te whakaki i, rite ki te kōrero i homai i roto i te wāhanga: "Me pēhea te ki te whakaki i 6NDFL:. 100-120 rārangi"
5. Mai i te tepu ngaahi houalotú ki tonu ki te tango i te mōhiohio mō te tātai i te tuhaa 2 6 rua.

whakatūpato:

• Raina 110 tohu te rā i runga i nei mau utua te kaimahi moni (ara, ki te te utu atu moni ranei utua atu i muri atu i te wa i whakaritea e te Code Tāke).
• e kore te poka tū i te utu mua.
• Raina 120 fokotu'u te rā rohe mo te whakawhiti o tāke ki te pūtea i te momo o te moni nui atu i te rā tūturu o te tāke whiwhinga moni whakawhiti (ara, ki te whakarārangitia te pupirikana te muri atu i te wa i whakaritea e te Code Tāke).
• fokotu'u Raina 140 te nui o te tāke whiwhinga tatau i runga i te moni utua (ki te kore e tino tabulahia i takoha moni e kore ranei e rārangi, kua tukia tonu reira tāke e kia kua i whakarārangitia).

Ko te wāhanga tuarua 6 o tāke whiwhinga moni whaiaro. Āhuatanga: e kore e taea ki te kaiponuhia tāke

Me pēhea te ki te whakaki i 2 Wāhanga 6 o te tāke whiwhinga moni whaiaro, ka ki te pupuri i te tāke whiwhinga moni i kore he taea te kaimahi?

tangata moni Natural riro i roto i te ahua (hei tauira, he homai), engari i roto i te heke mai i ia kahore utu moni.

E kore te mea taea te kaituku mahi ki te kaiponuhia ka whakawhiti ki te pūtea te tāke whiwhinga moni i runga i te moni i whakaputaina i roto i ngā tinana.

Ka rite ki te wāhanga makona 2 6 rua i roto i tenei āhuatanga, tohua i raro nei:

• p.100 - te ra o te take o te moni i roto i te ahua;
• p.110 - 0;
• p.120 - 0;
• p.130 - moni i roto i ngā tūturu (nui);
• p.140 - 0.

E kore e whakarārangitia te nui moni kaiponuhia te i raro i te Whakapuakanga tuatahi i runga i p. 080.

mutunga

6 Whakapuakanga o tāke whiwhinga moni whaiaro - pūrongo mō Accountants hou. A, no te he tonu reira i reira he he maha nui o ngā take, e kore e whakaaro, ka kitea i roto i nga tūtohutanga i homai e te tāke nga kōrero katoa. Whakamārama me te māramatanga i runga i ngā take totohe i runga i te wā e hoatu i roto i te pukapuka e pā ana o te Federal Tax Ratonga o te Russian Federation. I roto i te 2017 E kore e whakarato mō ngā rerekētanga i roto i te puka pūrongo me nga ture o tona whakakī. whakaata ana tēnei tuhinga pehea ki te whakaki i 2 Wāhanga 6 o te tāke whiwhinga moni whaiaro i roto i nuinga o ngā āhuatanga noa, kua pai te tono i te hātepe hua o te tuhi ake te wāhanga tuarua o te tātai i roto i te mahi.

Ngā manaakitanga i roto i te tuku o ngā pūrongo!