Subcontracting - abin da yake da shi, da kuma yadda ya kamata shirya a lissafin kudi?

A lokacin yi ne sau da yawa amfani da hanya, a lokacin da wani dan kwangila amfani domin gina da abu kayan bayar da shi ta abokin ciniki. Wannan ra'ayi ne da ake kira "subcontracting". Irin wannan definition ne sau da yawa samu a cikin lissafin takardu. Shar'ance wajabta bukatun da ake daukar kwayar cutar subcontracting, kazalika da kungiyar na da lissafin kudi da kuma rubuta-offs. Hakika, kawai saboda kome ya faru. Transmission Subcontracting a yi da aka kayyade Art. 745 (n. 1) CC RF.

Masani a shari'a takardun

Data kasance asusun management a HU, wanda aka amince da umurnin ma'aikatar kudi na 28.12.2001 karkashin № 119n, ba a bayyana definition. Subcontracting - Waɗannan su ne kayayyakin da dan kwangila ya samu daga yin kwangila dalĩli domin kara aiki (aiki), kazalika da sauran ayyukan, ko samar da ba tare da data rates Biya kayan da mika wuyansu da wajibi na da cikakken koma abokin ciniki bi da kayan gini, bayarwa na kerarre da kayayyaki da kuma aiwatar da ayyukansu.

Gaskiyar cewa abokin ciniki rike da kayyade samfurin sayi (ba mallaki samarwa) ikon mallakar wani (subcontracting), nuna a cikin kalamai. Raw Materials samu a wannan hasashe (tolling) lissafta dabam daga dukiya na ga dan kwangila, da kuma aka gudanar a kan kashe-balance lissafi (sakin layi na 2 na Mataki na ashirin da 8 na Attaura 129-FZ, kwanan rana 21.11.96 birni). Number of asusun - 003.

A karkashin da ayyukan shirya goyon bayan takardun

A dokar na bukatar cewa duk yadda ake gudanar da kasuwanci wanda ya samar da shirin kungiyar dacewa goyon bayan takardun ake sarrafa (v. 9, n. 1 na waccan mujalla da muka dokar). Yana bi da cewa, ta samar da subcontracting, abokin ciniki aka zamar masa dole ya bayar da sama hanya a kan daftari m siffar (№ M-15). Yana shakka shi ne na musamman mark.

Bi da bi, da dan kwangila shirya kayyade kayayyakin sayi bashi domin yawan M-4, wanda kuma a mark cewa wadannan albarkatun - shi ne subcontracting.

Yin a lissafin

Rubuta kashe kudin kayan, wanda ake tolling, da za'ayi a lokacin mika gina abu a kan wani musamman form ( "Credit 003"). Shirye abu dole ne daukar kwayar cutar zuwa ga abokin ciniki ta m dokar yi ayyuka (№ KS-2) wanda aka goyon bayan rajistan shiga tunani yawan COP3. Siffofin da takardun amince da umurnin 11.11.99 № 100, rene ta Jihar Statistics Service na Rasha Federation. Kuma umurnin gani na kudin subcontracting a cikin wadannan takardu ba rajista.

Saboda haka, a cikin zane na waccan mujalla da muka takardun nema kasuwanci al'ada. Yana bi da al'adar cika, wanda ke bukatar mai lamba a cikin nau'i na Cop-2 cika a wani musamman sashen, wanda ya bada jerin sunayen da albarkatun samu daga ciniki, da kuma sa su saukar da kudin. Saboda haka, kasa line (TOTAL), a cikin abin da aka sa tamanin da aikin yi da dan kwangila, da kudin kayan, wanda ake tolling, ba ɗauke shi zuwa lissafi. Saboda haka, samuwar kudin da aikin aiwatar da ba ya canzawa. A jerin irin kayan da aka ba a cikin wani fom da cewa shi ne zalla a bango (bayanai) hali.

Reference form № Cop-3 da aka sanya a kan tushen da bayanai dauke a cikin Certificate, kuma KS-2, da kuma shi ne babban daftarin aiki a cikin lissafi domin aikin yi tare da abokin ciniki. Wannan Help subcontracting a yi da kudin ba su bai wa. Kamar yadda abu na haraji (VAT) kamar yadda su darajar ba a dauke.

Saboda haka, ba tare da wucewa da miƙa mulki ga dan kwangila dukiya hakkin kayan yiwuwa ga tolling, abokin ciniki aikin lissafin da shi ga aikin yi da taimako form № Cop-3, a cikinsa ya ce kayan aka ambata.