Yadda za a cika a Sashe 6 2-rami: mataki-mataki jagora

- Order № IIM 7/11/450 Tarayya Tax Service na Rasha a kan Oktoba 14 da lissafi na sirri samun kudin shiga da haraji a cikin hanyar 6NDFL, wanda aka lasafta kuma deducted daga mutane a cikin rahoto na lokaci: 2015 rahoto siffofin da aka amince. Jawabi a kan amince form Tilas a cika a da arziki a cikin IRS ga dukkan haraji jamiái (kamfanoni, kungiyoyi, 'yan kasuwa da' yan kasuwa da mutum).

A rahoton a cikin nau'i na 6-rami: bayarwa lokaci da iyaka, tsarin

Rahoton on Form 6NDFL canjawa wuri zuwa haraji ofishin a kan wani kwata-akai. Yawan wa'adin - karshe ranar watan wadannan da rahoto. Idan wannan ranar da dama a kan wani biki, Asabar ko Lahadi, sa'an nan a yarda da rahoton isarwa kwanan wata - na gaba aiki rana bayan karshen mako ko biki.

A shekara ta 2017, da lissafi na rahoton ba da haraji dalĩli dole ba zama daga baya fiye da:

• Uku Afrilu 2017 (shekara-shekara da lissafi ga 2016)
• na biyu a watan Mayu 2017 (da rahoton watanni hudu ga watanni uku na 2017),
• talatin da farko na Yuli 2017 (Semi-shekara-shekara rahoton for 2017)
• Oktoba 31, 2017 (da rahoton na farko watanni tara na 2017).

A rahoton for 2017 ya kamata a koma ba daga baya fiye da biyu a watan Afrilu 2018.

Take hakkin da deadlines rahoton isarwa take kaiwa zuwa takunkumi dokar ta da haraji hukumomi. A haraji wakili za a azabtar da wani lafiya na daya dubu rubles domin kowane jinkirta wata, ko idan bata lokaci ne kawai wata rana.

Hukunci suna bayar da ba daidai ba rajista da kuma kurakurai a cikin lissafi 6NDFL. Domin haraji hukuma gano rashin daidaito da ka biya tarar da ɗari biyar rubles.

Wannan rahoton na samar da bayanai ba takamaiman halitta mutane, kuma a general, kiyasta a kan jera samun kudin shiga da haraji ga duk halitta mutum da suka sami kudin shiga a cikin kungiyar.

Lissafi na adadi cajin da kuma kiyaye shi, a cikin rahoton 6NDFL yana da wadannan abun da ke ciki:

• muhimman bayanai game da haraji wakili: Cover Sheet
• kowa Manuniya lasafta: Sashin 1
• cikakken bayani: Sashe na 2

Yana da muhimmanci a san dokokin da samuwar sashe 1, yadda za a cika a Sashe na 2 na rahoton 6 rami suna.

Rahoton 6NDFL: title

A bude (cover) takardar nuna:

• rajista data haraji wakili (sunan da dikodi mai a OKTMO code INN gearbox, lambar waya).
• bayani a kan cinikayya-rahoto (sunan suranta KND code na code da shekara na haraji lokaci).
• data a kan haraji dalĩli (code IFTS).

The title page za a bokan da sarrafa ko wakilinsa.

MISALI cika takardar № 1 (title) aka nuna a kasa.

Form 6 rami: TOTALS

Janar lissafi na yi kuma riƙe sirri samun kudin shiga da haraji ga rahoto na lokaci nuna a na farko sashe.

Sashen 1 an wajabta, a kowane farashi, wanda aka lasafta a kan kudin shiga da haraji. Yawanci, da kamfanin amfani da kudi na kashi 13.

Dabam ga kowane farashi a farko sashe ya nuna bayanai ga rahoto kwata, lasafta a kan wani accrual akai ga dukan haraji lokaci:

• jimlar adadin lasafta samun kudin shiga (ciki har da dividends) kuma dabam da adadin dividends.
• A amfani haraji deductions (jimla).
• da adadin lasafta, kange, kange ba koma da m samun kudin shiga da haraji.
• Yawan ma'aikata (na halitta mutum wanda ya karbi kudin shiga batun haraji).

Lura: Kamar yadda mai mulkin, da adadin lasafta samun kudin shiga da haraji ba ta daidaita da Miliyan Xari kange. Actual samun kudin shiga da haraji kaki ake yi a biyan karshe lissafi na watan da ya gabata, kuma sau da yawa suna da wani watan wadannan rahoto lokaci.

A samfurin cika sashe 1 6 rami rahoton da aka nuna a kasa.

Dabi'u na farko sashe dogara ne a kan yadda za a cika 2 sashe na 6 na sirri samun kudin shiga da haraji.

Na biyu sashe 6 rami: na asali bayani

2 Sashen 6 na sirri samun kudin shiga da haraji - bayanai tebur. Yana shekara-shekara domin nuna:

• duk yadda ake gudanar kiyasta a kan kudaden shiga da aka biya a cikin rahoto na lokaci (a lokacin kwata), tare da wajibi nuni da kwanan wata na lissafi.
• da adadin kudin shiga da haraji da azãbarMu daga samun kudin shiga biya kowane nuna kwanan wata na kurkuku.
• ainihin ranar canja wuri na samun kudin shiga da haraji a cikin haraji Inspectorate.

Bayani a kan kowane samu kudin shiga a karo na biyu sashe na form ƙayyade block:

• da kwanan wata da kuma adadin kudin shiga zahiri samu ta ma'aikata - t. Kuma 100 gr. 130, bi da bi.
• da kwanan wata da kuma adadin haraji kange (tare da adadin kayyade a gr.130) - t. Kuma 110 gr. 140, bi da bi.
• wa'adin lokacin canja wuri na samun kudin shiga da haraji da kasafin kudin (ga irin wannan albashi) - t. 120.

Next, da block an maimaita sau da yawa yadda aka yi maganganu na samun kudin shiga da haraji.

2 rami sashe na 6 (samfurin cika a lissafin kudi) da aka gabatar a kasa.

Basic dokoki domin cika na biyu sashe 6NDFL

Wasu janar shawara a kan yadda za a kammala sashe 2 6 jawabi na sirri samun kudin shiga da haraji kamar haka.

Cash amfanin biya a cikin rahoto kwata, amma ba batun samun kudin shiga da haraji, da rahoton da aka ba a nuna.

A cikin irin 6NDFL jẽfa, adadin kudin shiga kafin haraji, watau shi ba rage ta da adadin kudin shiga da haraji.

The bayanai kayyade a karo na biyu sashe siffofin ba daidai da bayanai a farko sashe. Tun da farko sashe na samar da tarawa TOTALS da duk na haraji lokaci, ciki har da bayar da rahoto kwata da kuma a karo na biyu - kawai data daga cikin rahoto kwata.

Idan daya, kuma a wannan rana da samun kudin shiga da aka samu, tare da daban-daban iyakar halatta lokaci iyaka ga biyan bashin a cikin kasafin kudin haraji kan kudin shiga na sirri a cikin nau'i suna nuna daban-daban Lines.

Layin 120 nuna sa na Tax Code takaita ranar canja wuri na samun kudin shiga da haraji. Idan haraji kafin wa'adin da aka jera a grams. 120 nuna ba ainihin ranar biyan, da kuma iyakar halatta NC.

Musamman bukatar da hankali a halin da ake ciki inda da samun kudin shiga da aka biya da kuma canja wuri na haraji zahiri da aka sanya a ranar ƙarshe na kwata. Kwanan wata na biyan haraji da kasafin kudin da ya kamata a kayyade daidai da Code, da kuma shi zai zama kwanan wata na gaba rahoto lokaci. Saboda haka, rikodin ga ma'amala dole ne a nuna a cikin gaba kwata.

Idan kudaden shiga a kamfanin da aka biya kawai a daya kwata ko da sau daya a shekara, cikin rahoton ba up for kwata a cikin abin da samun kudin shiga da aka biya, da kuma shi ne m, a cikin wadannan bariki na shekara.

Kuma a cikin irin wannan halin da ake ciki, da yadda za a cika a Sashe na 2 daga cikin irin 6 sirri samun kudin shiga da haraji - da samun kudin shiga da aka biya a karo na biyu kwata? A lokacin farko da kwata na rahoton ba zai wuce ba (domin shi da sifili rates), a hankali ya mĩka rahoton ga na biyu, uku da na hudu kwata. A wannan yanayin, rahoton na uku da na hudu kwata cika da kawai na farko sashe.

Yadda za a cika rami 6: Lines 100-120

Bayani a kan Lines 100-120 dogara a kan irin zargin.

Tebur ba ka damar sanin yadda za a cika a cikin 2 sashe na 6 na sirri samun kudin shiga da haraji, da aka gabatar a kasa.

Type na samun kudin shiga	Kwanan wata na gaskiya. Kashe. kudaden shiga p. 100	Kwanan wata na Riƙe. samun kudin shiga da haraji p. 110	A ranar da za a biya da podoh.naloga da kasafin kudin p. 120
Hakkin, premium da kuma ƙarin biya	Kwanan nan. ranar watan overcharging. zar.platy	rana vypl.zarplaty	Kashegari bayan rana jera. ko biyan bashin a cikin albashi ofishin
Holiday biya, biyan bashin netrudosp zanen gado.	da kwanan wata na biyan hutu Ba shi da wuya da kuma biyan zanen gado damar iya yin komai	da kwanan wata na biyan hutu, zanen gado da kuma biyan bashin tawaya	Afterbirth. rana daya. Kashe. Selling da kuma netrudosp zanen gado.
karshe biyan bashin a lokuta da sallama ma'aikaci	da rana ta sallama	A ranar da aka yi biyan bashin. lissafi a lokacin da harbe-harben.	Next Day Kashe rana. okonch.raschota
Income a irin. fom	samun kudin shiga da canja wurin rana a sũnãyensu. fom	Kusa. kwanan watan yarjejeniya sauran kudin shiga	Next Day Kashe rana. kudaden shiga
Daily kan iyaka	Afterbirth. rana daya., a cikin cat. bayar da wani rahoto gaba	Mafi kusa. kwanan watan yarjejeniya sauran kudin shiga	Next Day Kashe rana. kudaden shiga
Material amfani daga Tattalin arzikin. to%	Last calends. rana daya., a kot.deystv.dogovor	Kashegari da batun sauran kudin shiga	Next Day rana bayarwa samun kudin shiga
K.Mag. samun kudin shiga ba alaka biyan bashin aiki	Rana samu. samun kudin shiga, sãka.	Rana samu. samun kudin shiga, sãka.	rana wadannan samun kudin shiga sãka.
Sãka. a kan sabis kwangila dan kwangila	Rãnar da aka jera. a kan sirri account ko tsabar kudi bayar albashin dan kwangila	kwanan watan canja wurin ko bayarwa stock. sãka.	wadannan da biyan bashin diyya rana

Jawo sama da biyu sashe 6NDFL: data ga rahoton

Yadda za a cika fitar da Sashe na 2 Yuni sirri samun kudin shiga da haraji? A lissafi ne wakilta asali data Ltd. "fitilar".

A karo na hudu kwata. A shekara ta 2016 kamfanin samu kudin shiga 14 mutane:

• goma sha biyu mutane aiki a karkashin aiki kwangila.
• Founder na daya (ba ma'aikaci profile "haske kwan fitila");
• Daya zanen, wanda ke aiki a kamfanin a karkashin wata rundunar dokar kwangila don samar da sabis.

Kamfanin ma'aikata Dietz, wanda kowa na da hakkin ga misali cire ga samun kudin shiga da haraji.

Biyu ma'aikatan kungiyar for 2016 sun predostvlena misali deductions ga yara :

• Petrova N. -. Domin watanni 10 daga farkon na shekara 1 yaro 1,400 rubles x 10 watanni = 14 000 rubles
• Morozov EN - brary a watanni 3 daga farkon shekara ta uku yara - ((1400 x 2) + 3000) x 3 months. = 17 400 rubles
• Daya ma'aikaci for 2016 aka ba da misali cire matsayin nakasassu mutum: AV Sidorov - for 12 days daga farkon na shekara ta cire ya 500 x 12 months. = 6000 rubles.

Don saukin cikakken sashe 2 at 6 sirri samun kudin shiga da haraji a karo na hudu kwata. 2016 amfani da wadannan karin tebur. Yana nuna adadin biya, da haraji credits, accrued da kuma biya haraji a Q4ayata.

kwanan na kudaden shiga	kwanan Actual masu karɓa (Scores) kudaden shiga	kwanan riƙe rami	Kwanan wata na re L.Ƙid rami	afterbirth rana lokaci bank transfer rami	view na wasiƙa sãka. (Kudin shiga) a rubles	Naira Miliyan Xari kudaden shiga a rubles	Naira Miliyan Xari haraji deductions a rubles	kange rami a rubles
10/11/16	30/9/16	10/11/16	10/11/16	10/12/16	albashi Satumba (Digiri na biyu. lissafi)	300000	1900	((300000 + 150000) -1900)) x13% = 58253, inda 150,000 riga for vypl.avans 1 rabin Septem
10/20/16	10/31/16	11/11/16	11/11/16	11/12/16	ci gaba ga 1 rabin laifi Oktoba	150000
10/20/16	10/20/16	10/20/16	10/31/16	10/31/16	amfani lokaci line netrudosp	24451,23		3183 (24451,23h13%)
10/25/16	10/25/16	10/25/16	10/25/16	10/31/16	Sãka. karkashin kwangilar Al'ada nuni. sabis	40000		5200 (40000h13%)
11/11/16	10/31/16	11/11/16	11/11/16	11/14/16	albashi fee hawa na biyu. Oktoba	317000	1900	((317000 + 150000) -1900) x13% 60463
11/11/16	11/11/16	11/11/16	11/30/16	11/30/16	Selling	37428,16		4866 (37428,16h13%)
11/20/16	11/30/16	12/9/16	12/9/16	12/12/16	Wage matakin. biyan bashin ga na farko rabin Nuwamba	150000
12/9/16	11/30/16	12/9/16	12/9/16	12/12/16	Zarab.plata a karo na biyu rabin Nuwamba	320000	500	((320000 + 150000) -500) x13% = 61035
12/20/16	12/30/16	11/1/17	11/1/17	12/1/17	Zarab.plata ga na farko benaye. Disamba	150000
12/26/16	12/26/16	12/26/16	12/26/16	12/27/16	dividends	5000		(5000h13%) 650
12/27/16	12/27/16	12/27/16	12/27/16	12/28/16	Gifts ba Tsabar kudi. fom	35000	28000 (4000h7)	910 ((35000-28000) x13%)
					TOTAL	1,528,879.39	32300	194560

Tebur nuna da bayar da bakwai ma'aikata na kyautai domin Sabuwar Shekara.

A shekarar 2016, wadannan ma'aikata ba su samun taimakon kudi da sauran kyautai.

MISALI cika da biyu sashe 6NDFL

Bisa ga bayanai kayyade a cikin tebur a sama, mun yi la'akari da yadda za a cika a sashe Fabrairu 6 rami:

A farko block:

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

Na biyu naúrar:

• Page 100 - 20.10.2016 p.130 - 24451,23 .;
• Page 110 - 20.10.2016 p.140 - 3183 .;
• shafi na 120 -. 10/31/2016.

Uku block:

• Page 100 - 10.25.2016 p.130 - 40000 .;
• Page 110 - 25.10.2016 p.140 - 5200 .;
• shafi na 120 -. 10/31/2016.

Fourth block:

• Page 100 - 10.25.2016 p.130 - 40000 .;
• Page 110 - 25.10.2016 p.140 - 5200 .;
• shafi na 120 -. 10/31/2016.

Biyar block:

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

Shida block:

• Page 100 - 11.11.2016 p.130 - 37428,16 .;
• Page 110 - 11.11.2016 p.140 - 4866 .;
• shafi na 120 -. 11/30/2016.

Bakwai block:

• Page 100 - 11.30.2016 p.130 - 32000 .;
• Page 110 - 09.12.2016 p.140 - 6103 .;
• shafi na 120 -. 12/12/2016.

Takwas block:

• Page 100 - 12.26.2016 p.130 - 5000 .;
• Page 110 - 12.26.2016 p.140 - 650 .;
• shafi na 120 -. 12/27/2016.

The tara naúrar:

• Page 100 - 27.12.2016 p.130 - 35000 .;
• Page 110 - 27.12.2016 p.140 - 910 .;
• shafi na 120 -. 12/28/2016.

2 Sashen 6 rami: form, cika juna rahoton sifili

Rahoton 6NDFL da ake bukata domin samar da haraji jamiái: da sha'anin (organization) da SP, biya albashin ga mutane. Idan a lokacin da kalanda shekara PI ko kamfanin da aka ba ayyana kuma ba biya albashi ma'aikata da kuma ya jagoranci kudi ayyukan, da lissafi na sifili form 6NDFL ba zai iya yin hayan IRS.

Amma idan wani shiri ko mutum, 'yan kasuwa samar da sifili lissafi, sa'an nan IRS ake bukata yarda da shi.

Sufetocin ba znyut IRS da cewa kungiyar ko mutum da 'yan kasuwa a cikin rahoto na lokaci bai gudanar da kudi da kasuwanci, da kuma ba da wani haraji wakili, da kuma waɗanda aka jinkirtar ga lissafi a kan Form 6NDFL. Idan rahoton a cikin makonni biyu bayan da karshe ranar ƙarshe ba za a tsĩrar, sa'an nan IRS na da hakkin ya toshe banki lissafi kuma sa fenariti IP ko kungiyoyi da suka kada ka wuce da rahoton.

Don kauce wa matsala da IRS akawu na da hakkin ya sallama a da'awarsu 6NDFL (komai dabi'u) ko rubuta zuwa IRS bayanai wasika.

A samfurin da aka shirya don ceto rahoton da sifili rates aka jera a kasa.

Samfurin wasika zuwa ga IRS rahoton na sifili za a iya gani a kasa.

Ciko 6 rami: wani algorithm na ayyuka

Don sauƙaƙe aiki a kan kammala na biyu sashe 6NDFL lissafi zama dole:

1. Karba duk kudi umarni biya sirri samun kudin shiga da haraji a cikin rahoto kwata.
2. Karba duk biyan umarni ga canja wuri na samun kudin shiga don ma'aikata da kuma expendable tsabar kudi yayi garantin, da bayar da kudin shiga daga tsabar kudi littãfi, ya sa su a cikin shekara-shekara domin.
3. Ƙirƙirar goyon bayan tebur ga misali aka bayyana a sama
4. Bayani a kan kowane irin kudin shiga a cikin wani tebur cika, bisa ga bayanai ba a cikin sashe: "Yadda za a cika 6NDFL: 100-120 Lines."
5. Daga cikin cika karin tebur ya dauki bayanai don kirga da sashe 2 6 rami.

Gargaɗi:

• Layin 110 nuna ranar da ma'aikaci a zahiri biya albashi (ko da albashi ko wasu samun kudin shiga biya daga baya fiye da kwanan wata kafa ta Tax Code).
• Rami ba a gudanar a gaba biyan bashin.
• Layin 120 aka jẽfa iyaka kwanan wata domin canja wuri na haraji da kasafin kudin da irin samun kudin shiga maimakon ainihin ranar canja kudin shiga da haraji (ko da haraji da aka jera daga baya fiye da kwanan wata kafa ta Tax Code).
• Layin 140 aka jẽfa, adadin lasafta samun kudin shiga da haraji kan kudin shiga biya (idan samun kudin shiga haraji ba su cikakken jera ko ba da aka jera, shi ne har yanzu niƙe haraji cewa ya kamata a jera).

Na biyu sashe na 6 na sirri samun kudin shiga da haraji. Halin da ake ciki: ba shi yiwuwa a riƙe haraji

Yadda za a cika 2 Sashen 6 na sirri samun kudin shiga da haraji, a lokacin da ya ci gaba da samun kudin shiga da haraji daga ma'aikaci ne ba zai yiwu?

Halitta mutum samun kudin shiga samu a irin (misali, wata kyauta), amma a nan gaba ya da wani tsabar kudi biya.

The m ne ba zai yiwu ya riƙe da kuma canja wurin da kasafin kudin da kudin shiga da haraji kan kudin shiga bayar a jiki sharuddan.

Kamar yadda cika sashe 2 6 rami a cikin wannan halin da ake ciki, ya nuna a kasa:

• p.100 - da rana ta fito daga samun kudin shiga a irin;
• p.110 - 0.
• p.120 - 0.
• p.130 - samun kudin shiga a real sharuddan (adadin).
• p.140 - 0.

The adadin da aka ba kange samun kudin shiga da aka jera a karkashin farko jawabi a kan p. 080.

ƙarshe

6 jawabi na sirri samun kudin shiga da haraji - rahoto ga sabon bincike. Lokacin shi ne cikakken akwai manyan al'amurra da dama, ba duk cikakkun bayanai suna dauke da kyalli a cikin shawarwari da aka ba ta haraji. Bayani da kuma bayani a kan al'amurran da suka shafi husũma akai-akai da aka bã a cikin aikin hukuma haruffa na Tarayya Tax Service na Rasha Federation. A shekara ta 2017 ba samar ga canje-canje a cikin rahoto siffofin da dokokin ta cika. Wannan labarin ya nuna yadda za a cika 2 Sashen 6 na sirri samun kudin shiga da haraji a fi na kowa yanayi, da sa algorithm na jawo sama da biyu sashe na lissafi da aka samu nasarar amfani da a yi.

Good luck a da isar da rahotanni!