Accrual na samun kudin shiga da haraji: da wayoyi. Tax cajin: Posting

Samun kudin shiga haraji - tarayya fee, wanda aka levied a kan kudin shiga na doka mutane a wani lokaci kuma a cikin wani iri wajabta doka ta. Kuma mafi yawansu shi aka aiko zuwa wani gida ko yanki kasafin kudin. Tax cajin ne halin da irin wannan lissafi ayyukan lokacin da lissafinta sosai daban-daban. La'akari da mujallar shigarwar, misalai na wanda za a yi bayani daki-daki a cikin labarin.

Abin da adadin da aka caje su samun kudin shiga da haraji?

A lissafi na da haraji tushe faruwa a ƙarshen shekara, lokacin da kamfanin calculates da adadin kudin shiga da kuma da aka gyara. Don ƙayyade yawan saboda da kasafin kudin, daga cikin jimlar kudaden shiga darajar lissafi halin kaka. A karshe sakamakon da lissafi - haraji da kudin shiga. Bayan halitta da sha'awa kudi itace da adadin tarayya haraji a biya, shi zai yiwu a yi lissafin kudi shigarwar (asusun 68, 99).

A cikin taron cewa bisa ga rahoton da asarar outweighed da samu, da haraji tushe aka dauke su sifili. Domin sanin da darajar yin amfani da wani dabara: H _b = _r D + D _EXT - F - K, inda:

• _NB - da haraji tushe.
• _Dr - samun kudin shiga daga sale.
• D _EXT - Non-aiki da samun kudin shiga.
• P - kudin samarwa, tallace-tallace da kuma wadanda ba tallace-tallace.
• K - asarar shekaru baya.

Bayan kayyade haraji tushe, kamfanin yana bukatar yin lissafi na samun kudin shiga da haraji (wayoyi Am "Nasarar da ake samu da kuma asarar da" KT "Income Haraji"). A wannan yanayin, mai raba lissafi na biya tarayya da kuma na yankin / gida kasafin kudin.

The yarjejeniya zamani domin samun kudin shiga da haraji

Mafi yawan harkokin kasuwanci, "tuna" da wajibi biya sha'awa daga su samun kudin shiga da jihar kowace shekara - bayan da shiri na kudi kalamai cewa an shirya sa'an nan lissafin shigarwar domin samun kudin shiga da haraji. A lissafin kuɗi lokaci ne a cikin wannan harka, shekara guda. The adadin da haraji tushe a cikin wannan yanayin ne m a kan wani accrual akai daga rana ta farko. A rahoto na lokaci da aka gane a kan jinkiri na 3, 6 da kuma 9 months.

Akwai kuma wata hanya da gwamnatin kan irin wannan haraji: kai tsaye samu ga kowane watan samu. Wannan gaba biyan hanya "a gaskiya". Ga wasu abokai, shi ne dace, shi ne ba a haramta shi ta dokar. Rahoto lokaci, bi da bi, yana dauke da wata daya, biyu, uku, kuma haka a har ƙarshen shekara.

Accrual na samun kudin shiga da haraji: wayoyi dokoki

Tafakkuri biyan daga cikin kungiyar samun kudin shiga ke kula da PBU 18/02. A tsari kunshi biyu m, saukarwa. Da farko muna bukatar mu tantance da lissafin kudi riba, sa'an nan tsara a layi sakamakon da haraji lissafin bayanai.

A sakamakon farko lissafi an dauki contingent kudi ko samun kudin shiga da haraji a kan albashi. Lissafi ne sanya bisa ga dabara: V _{p / d} = C × n _b, inda:

• A _{r / d} - maras kwarara / samun kudin shiga.
• R _b - riba lissafin kudi.
• C - kudi na kudin shiga da haraji (daga 10 zuwa 20%).

Accounting riba aka ƙaddara kan lissafin kudi data da aka tabbatar da bambanci tsakanin kudin shiga da ciyarwarsu daga kamfanin na tsawon karkashin review.

A wannan mataki, denoted da accrual na samun kudin shiga da haraji: Posting Zare kudi "Nasarar da ake samu da kuma asarar da" subsch. "Amfani da matukar a kan kudin shiga da haraji" KT "Haraji" subsch. "Income Haraji" ko Ar "Haraji" subsch. "Income Haraji" KT "Nasarar da ake samu da kuma asarar da" subsch. "Income matukar a kan kudin shiga da haraji."

A kwatanta da adadin riba haraji da kuma lissafin kudi

A dangane da daban-daban kasuwanci ma'amaloli tunani da dokoki, da kuma haraji lissafin kudi discrepancies bayyana. Bayan kirgawa kudi samun kudin shiga na tsawon kamata sa sabawa zuwa samu darajar Y _{p / q:} H _n = H + A _{game daga} - H _ob.ot + V _{p / q,} inda:

• _N H - Income haraji (asara) na halin yanzu.
• N _on - da haraji alhaki na dindindin yanayi.
• A _ta - a tsagaita haraji kadara.
• H _ob.ot - ajali haraji alhaki.

Wucin gadi da bambance-bambance tsakanin haraji da kuma lissafin kudi ya samar da wata tsagaita haraji kadara ko alhaki. Idan riba daga kamfanin a cikin lissafin kudi rijistar fiye da wani haraji, yana cewa game da tsagaita haraji alhaki. Its darajar ne daidai da bambanci, yawaita da haraji kudi. A daura da haka al'amarin, a tsagaita kadara haraji, wanda aka lasafta a cikin wannan hanya.

A haraji alhaki na dindindin harafin da aka kafa ta da abin da ya faru na akai bambanci tsakanin fihirisa na riba a lissafin kudi da haraji lissafin kudi. Su yi tunani da wayoyi Am "Nasarar da ake samu da kuma asarar da" KT "Haraji" a kan raba rassan asusu.

Misali lissafin da kuma scores

Ka yi la'akari da halin da ake ciki: a cikin shakka daga cikin shekara, kamfanin ya tsara a matsayin aro na 1 da miliyan 200 da dubu rubles, kuma a cikin nau'i na saukar biya biya 400 dubu a farkon kwata riba ya miliyan 2 480 dubu da 240 dubu rubles VAT ..... Total kashe kudi ne 750 dubu. P. Tax naƙasa baya lokacin - 80 dubu p .. Lissafi da kuma tantance kudin shiga da haraji.

The bayani kunshi jerin ayyuka:

1. Lissafi da haraji tushe: N _b = 2480000 - 240.000 - 750,000 - 80,000 = 1,410,000 rubles.
2. Mun dauki ga yanayin haraji kudi na 20% (2% da kuma 18%), jimlar adadin haraji a kan ribar da sha'anin ne: H _n = 1.410.000 × 0.2 = 282 000 rubles.
3. Daga cikin samu adadin tarayya kasafin kudin so: 1410000 × 0.02 = 28 200 rubles a gida / yankin kasafin kudin: 1410000 × 0.18 = 253 800 rubles.
4. Samar accrual na samun kudin shiga da haraji: Posting Zare kudi "Nasarar da ake samu da kuma asarar da" KT "Haraji" a cikin adadin 282 dubu rubles.

Transfer na samun kudin shiga da haraji a jihar kasafin kudin yana tare da rikodi: zare kudi "Haraji" KT "bank account."

Basic lissafin kudi shigarwar ga wata-wata biyan bashin

A wata-wata biyan kudin shiga da haraji za a iya za'ayi da caji da adadin da ainihin samu na samun kudin shiga ga watan da ya gabata, ko kuma kwata. A karo na biyu idan, sakamakon adadin haraji kasu kashi 3 daidai sassa. A cikin wadannan misali, ka yi la'akari da halin da ake ciki a wadda kamfanin biya haraji a kan wani kwata-akai. Domin mafi ji da muka gabatar a tabular form.

Monthly biyan bashin ne da canja wurin da wani uku na jimlar Naira Miliyan Xari da kwata haraji. Wayoyi a cikin wannan yanayin ne biyu da accrual da kuma biyan bashin a kan kowane biyan bashin.

Sauran wajibi biya zuwa kasafin kudin

Sauran fiye da kudin shiga da haraji, wani mahaluži ake bukata don canja wurin da kuma sauran kudade, kamar VAT, na sirri samun kudin shiga da haraji, dukiya haraji da kuma sufuri. Domin cikin wajibai na jihar data ra'ayoyi yin amfani da aiki-m lissafi 68. Posting na lissafin kudi ake da za'ayi a kan kowane irin haraji a kan Game da sub-asusun.

Daidai asusun a cikin lissafi na haraji bambanta dangane da irin. Idan samun kudin shiga haraji dangantaka da lissafi "Nasarar da ake samu da kuma asarar da", da haraji a kan sirri samun kudin shiga Azancin nuna a cikin asusun ƙauyuka da ma'aikata a kan albashinsu.

Shirin zanen Posting Haraji

Mene ne wani haraji? Wannan wajibi ga jihar, wanda aka nuna a cikin balance sheet wajibobi. Saboda haka, lissafi na haraji - aika rubuce rubuce nuna bashi da asusun 68 kuɗin da aka biya asusun na wurin aukuwa a kan biyan bashin halin kaka.

Ka yi la'akari da asali lissafin kudi shigarwar ga lissafi da kuma biyan haraji:

• Dt "Primary samarwa" KT "Haraji" - accrued ƙasar haraji.
• Dt "albashi" KT "Haraji" - soma a kan lissafi na sirri samun kudin shiga da haraji.
• Dt "ƙauyuka da hannun jeri" KT "Haraji" - accrued haraji a kan dividends.
• Dt "Sauran kudi" KT "Haraji" - alama a cikin dũkiyar haraji.
• Dt "Sales" KT "Haraji" - amince ga VAT.
• Dt "Haraji" KT "bank account" - daga lissafi biya haraji bashi.

Canja wurin adadin zuwa jihar kasafin kudin dole ne dace. Yar alamar bata lokaci ba a biya yi alkawarin gabatarwar ƙarin fanarite, ba riba kasuwa. lissafi na haraji domin amfanin da shari'a mahaluži dole ne a za'ayi gaskiya, da bin doka da kuma a dace hanya.