A raba division - menene wannan? A raba division: siffar, tsari da kuma rajista

Mutane da yawa manyan kamfanonin an bude raba rarrabuwa. Abin da shi ne, an bayyana a cikin labarin. 11, n. 2 NC. Ka yi la'akari da kara definition da kuma halaye OP.

definition

A raba division - kamfanin da aka geographically rabu da babban kamfanin da kuma dakunan a wurin location da tukwãne workstations. A karshen kamata a kafa fiye da 1 ga watan. A wuri inda akwai wani raba division - ne address to wanda babban kamfanin aiki ta hanyar wannan kafa kamfanin.

key siffofin

Babban sharudda da wanda ƙaddara da wani raba division - shi ne:

1. Yankin reshe na babban sha'anin.
2. Availability na gyarawa kujeru ga 'yan sana'a aiki. A lokaci guda suna da za a kafa na tsawon akalla wata 1.

Wadannan sharudda suna da nasu ƙayyadaddu. Bari mu bincika su daki-daki.

yankin rassan

The Code ba ya dauke da wani bayani na wannan ra'ayi. A yankin rabuwa iya magana bayan kayyade m (m) rarraba naúrar. A wannan yanayin, shi ne bu mai kyau ga koma zuwa wani irin Concepts. A matsayai na Rasha Federation yankuna amfani da wani lokaci kamar administrative da kuma yankin naúrar. Wannan category hada da yankunan a birane, garuruwa na gundumar mika wuya yankunan karkara ƙauyuka, kauyuka. Duk da haka, bincike na da Yarjejeniya ya kamata a yi amfani da cewa a cikin su tabbatar da dalilin kamata ba a yi amfani a cikin bayani na haraji al'amurran da suka shafi. Idan akai la'akari da raba tsarin raka'a da kuma yankin naúrar da aka kafa a daidai da na haraji dalilai. A wannan yanayin da muke magana ne game da wurin da sha'anin ne geographically ware daga iyaye kamfanin, a waje da administrative naúrar a cikin abin da rajista da aka yi, da kuma wanda aka sarrafawa da wani musamman haraji hukumomi. Saboda haka, za mu iya zana da wadannan ƙarshe. A raba division - wani kamfanin kafa ta shugaban ofishin a cikin ƙasa inda da dubawa ne da za'ayi wani IFTS fiye da abin da na karshe rajista a matsayin biyan haraji.

jobs

Kasancewarsu ne na biyu da muhimmanci alama na raba division. A wannan yanayin, da jobs dole tsit. Domin bayani game da Concepts kamata a yi don art. 209 TC. Kamar yadda na kullum, wani aiki zai zama wuri a cikin abin da ma'aikaci dole zo ko inda ya bukatar ya zama dangane da wasan kwaikwayon na masu sana'a da aikinsu da kuma wanda aka sarrafawa da, kai tsaye ko a kaikaice. A definition of a key kashi a cikin ni'imar da sha'anin ma'aikaci. Haka kuma, idan akwai wani ma'aikata, sa'an nan akwai wani jobs, da kuma raba division. Idan akwai wani ma'aikata ko aiki ba za'ayi, ba shi yiwuwa a gano da kuma wuri na kasuwanci da aka located. Yana bi da cewa wannan tambaya na da halittar OP ba.

nuance

Da wannan bango, da TAMBAYAR game da batu a wanda aka halitta a raba tsarin naúrar na kungiyar. Wannan nuance a NC ba bayyana. Duk da haka, ga alama ma'ana cewa kamar yadda kafuwar OP zai zama ranar commencement na aikin ayyukan. A wannan yanayin, da dacewa bayanai dole ne a dauki ba a kai ofishin wuri, da kuma bude su zuwa yankin reshe na kamfanin.

muhimmanci factor

Company gane a matsayin OP ba ya dogara ne a kan ko akwai a cikin kafa takardun nuna cewa an halicce kuma aiki wani raba division. Raba balance sheet kuma p / C ma bai yi aiki a matsayin wani na game alama na kafa kamfanonin. Kamar yadda ya bayyana a cikin dokoki na kudi kalamai, da takardun kamata hada da cikakken bayani game da aiki na dukan data kasance sha'anin OP. Wannan, musamman, yana nufin wadanda wanda aka kasaftawa mutum zuwa mutum balance zanen gado. Bayani a kan wannan mas'ala ba a cikin Letter na ma'aikatar kudi da lambar 04-05-06 / 27 kwanan rana 29.03.2004, da raba balance sheet ne jerin Manuniya cewa an saita yafi da sha'anin domin ta raka'a. Daga wannan shi ya bi cewa bayani daga al'amurran da suka shafi kasafi na OP, da kafa da lasafta dabi'u na kungiyar a kan nasu. A dokar babu bukatun a kan m halittar takamaiman lists ga kowane kamfani a kamfani.

Rijistar a haraji Inspectorate

Ka yi la'akari da yadda da rajista tare da raba division. A daidai da Art. 83 para. 1 NC, kamfanin, wani ɓangare na abin da yana da bude ta yankin rassan located a cikin Rasha Federation da aka zamar masa dole ya yi rajista tare da haraji dubawa a wuri na kowane daga cikinsu. Don yin wannan, dole ne ka yi biyayya ga kula dalĩli da ya dace aikace-aikace. Ya kamata a daukar kwayar cutar a cikin wata daya daga ranar da aka kafa da sha'anin. Wannan bukatar taso a lokacin da babba kamfanin da aka ba rajista tare da IRS, wanda aka located a cikin Municipality, wanda Ya halitta mai raba division. A aikace-aikace za a tare da kofe na kafa takardun da kuma Ruhu Mai Island na rajista tare da haraji hukumomi. PPC raba division - dalilin code na kasuwanci rajista a cikin haraji Inspectorate. Yana yana da nasaba da kamfanin ta wurin. Lokacin da ka yi rajista OP yana da wani VAT lambar wanda shi ne m zuwa babban yawan kamfanin. Duk da haka, da Cpt raba division zai zama daban-daban daga cikin code na babban sha'anin.

alhakin

A hali na take hakkin da wa'adin lokacin biyayya da jerin kayyade Securities za a iya hõre tarar a kan payer a cikin adadin 5 dubu. P. Idan batu ya yi latti fiye da kwanaki 90, ya aka tuhuma da azãba a cikin adadin 10 dubu. P. Wadannan dokoki suna kafa art. 116 na Tax Code. Bugu da kari, batun za a iya kawo wa administrative alhakin tun art. 15.3 daga cikin Gudanarwa Code. Har ila yau, a cikin wata daya da babban sha'anin kamata sanar da IRS division ilimi ga wurinta. Wannan mulki azurta art. 23, para. 2.3 NC. Saƙon da aka hada da wani musamman irin C-09-3. Idan wannan zamani ne tsalle, kamfanin na fuskantar wani m darajar 1 dubu p, da kuma shugaban - .. 300-500 p. Wadannan takunkumi bayar abu. 15.6 daga cikin Code.

Don ƙarin bayani,

Idan sha'anin Ya halitta a division, kuma shi ake rajista a cikin haraji ofishin a wurin wurinta, tare da m samuwar raba kamfanoni a cikin wannan Municipality sake shiryar da aikace-aikace ne ba dole ba. A wannan yanayin, kamfanin zai aiko wani rubuta sanarwa daidai da art. 23, n. 2 NC. An jawabi ga haraji Inspectorate a wuri na shugaban ofishin wuri.

Ƙarshe na OP ayyuka

An mahaluži za bayar da rahoton rufe naúra zuwa IRS a adireshin wurinta. A Art. 23, para. 2.3 NC kafa domin wannan watan. Da alama cewa wannan lokaci ya kamata a lasafta a haƙiƙanin ranar ƙarshe na aikin hanyar da OP. A matsayin key alama na rufe naúrar za ta yi wasa da sallama ko canja wurin duk ma'aikata. Wannan mataki shi ne daidai da kawar da dokar OP. Bugu da kari, da ƙulli kamata a sanar da IRS, wanda aka sanya rajista tare da raba rarrabuwa (a su location). Don wannan karshen, shi ya aiko da ya dace aikace-aikace. Duk da haka, wannan dokar ba ya kafa wata takamaiman wa'adin lokacin da shugabanci.

Haraji lissafin kudi raba ƙungiyoyin

A Art. 288 Tax deductions m aiwatar da dokoki a kan riba OP kasafin kudin. A daidai da janar hanya kayyade a Sec. 2 na ce dokokin da muhimman hakkokin gaba biyan bashin da nawa biyan haraji za'ayi a su wuri, da kuma wurin da kowane naúrar. A lissafi na gudunmawar zai zama daidai da mahaluži ta riba ya yiwuwa ga OP. Su aka lasafta a matsayin ilmin lissafi nufin na talakawan zumunta yawa (talakawan) yawan ma'aikata da kuma saura a-ti depreciated dukiya kafa a cikin art. 257 (n. 1) NC biyan haraji a kan dukan. Rabo lasafta riba haka na musamman a bangaren da za a yaba wa yankin kasafin kudi (ya yi daidai da wani kudi na 17.5%).

doka matsayi

A Civil Code azurta da wadannan siffofin raba ƙungiyoyin: wani reshe da wakilin ofishin. Su Ma'anar an kayyade a Art. 55 na Civil Code. Misali - a naúrar wanda yake waje da babban wuri na kasuwanci da aka located. Da ayyukan mayar da hankali a kan wakilci bukatun da babban ofishin da kuma kare su. A matsayin na biyu naúrar aikin shari'a mahaluži located waje na wurinta da kuma aiwatar da wasu ko duk da ayyuka. Wadannan, ciki har da gaskiya misali. OP na farko da irin, may kamar haka:

1. gudanarwa da tattaunawa.
2. Deals.
3. Talla kamfen, kasuwa bincike, mayar da hankali a kan nazarin kasuwar cikin yankin na wurinta.
4. Yi kariya daga shugaban ofishin, a gaban kotu.

Reshe, ban da wadannan ayyuka ne da wani kai tsaye kasuwanci, samar da ko sauran al'amuran tattalin arziki a daidai da kafa takardun da hukuncinSa.

property haraji

A daidai da Art. 373, n. 1, NC, kamar yadda payers protrude mutane da kaya dabi'u sanya abubuwa danniyan art. 374 NC. A Sec. 1 da 4 na wannan arziki bayar cewa sun gane da dukiya da kuma m kayansu, gami da canjawa wuri for wucin gadi amfani, disposition, da ikon mallakar, kadari management, sanya a hadin gwiwa Ventures ko samu karkashin sauƙaƙewa yarjejeniya, wuce a wata takarda dabam kamar yadda wani OS. Yadda aka saba, akwai, duk da haka, ban. Suna kore ta kaya dabi'u dauka daga 01.01.2003 Haka kuma, daga wannan ranar a matsayin abubuwan da haraji hidima kawai dukiya, kira da OS.

Dokokin daidai da takardun

The Code tabbatar da musamman hanya ga lissafi da kuma biyan haraji a kan dukiya OP. Bugu da kari, bayar da dokoki daidai da wanda nawa zuwa furucin na raba kasuwanci naúrar. Aikace-aikace Example matsayi An misalta kamar haka. A cikin ma'anar of Art. 384 NC kamfanin, a cikin abin da akwai alama OP, yana biya haraji (gaba adadin) a cikin kasafin kudin a su wuri dangane da dukiya gaba ka koma ga abu na haraji. Kamar wancan ri dukiya dole ne a wata takarda dabam. Dokokin kalamai na kafa art. 386, n. 1, daidai. 1. Kamar yadda na kullum, masu biyan haraji dole haraji a karshen rahoto lokacin da ka aika zuwa ga haraji Inspectorate a wurin wurinta, kazalika da adireshin wuri na kowane kwazo OP, lissafin for gaba yawa da kuma haraji. Su a haɗe da kuma bayyanawa. Kamfanin ba zai iya samar da wani raba balance ga naúrar. A wannan yanayin da OP samu dukiya za a nuna a kai ofishin rahoto.

Bayani dalla-dalla na biyan bashin

A daidai da Art. 385 Tax Code, wani kamfanin da daukan la'akari a kan ma'auni na dukiya ayi waje da wurin da ta fi kwazo ko OP, deducts haraji (gaba adadin) a cikin kasafin kudin a yankin inda wadannan abubuwa ne ba. cewa amfani da aka bayyana a matsayin samfurin kudi, wanda aiki a cikin yankin, da kuma tushe (1/4 na talakawan tamanin da dukiya), da aka kafa domin lissafin kudi / haraji lokaci bisa ga dokoki na Art. 376 NC. A lissafi aka yi ga kowane abu akayi daban-daban. Saboda haka, babban kamfanin calculates, yana biya kuma ya furta da haraji a wurin location da dukiya, ko da kuwa ko da raba asusun bayar domin ta raba tsarin aiki division, wanda shi yana amfani da.

Gudunmawar su ba kasafin kudin jihar asusu

A daidai da dokar tarayya, da wajibi ga raba rarrabu zuwa gabce wadannan biya, OP dole ne hadu wasu bukatun. Gudunmawar su ba kasafin kudin jihar asusun sanya idan ofishin / reshe:

1. Accrues kari kuma sauran albashin ga mutane.
2. Da mai raba balance sheet kuma p / c.

A wannan yanayin, da OP kamata kuma samar da kimomi da gudunmawar a wurin wurinta. Idan naúrar ba ya hadu da wadannan bukatun, Game da nauyi ba dole.

lantarki rahoto

Kamar yadda aka nuna a cikin wani raba rabo daga 1C? Ka yi la'akari da asusun jihar cibiyoyin. A shirin yana goyan bayan da tunani na iri biyu RP: kasaftawa kuma ba kasaftawa zuwa da kansa balance sheet. Rahoto a kan ta farko za a iya za'ayi a raba bayanai tushe, da kuma daya tare da wata babbar kamfanin. Shigar da bayanai a kan duka biyu da babban ofishin da kuma a kan OP. Balance, janar ledger da sauran rajista, kazalika da kayyade karfafa rahotanni za a iya generated for wani rukuni na cibiyoyin ko dabam ga babban sha'anin da kuma raba rarrabuwa. Idan OP ba zaba, sa'an nan rahoton a kan su kasancewa a cikin uniform tare da babban ofishin database. A dacewa data da aka shigar a cikin shugabanci Division tare da aiki na category "rabu". A wannan siga da shirin zai bambanta su daga sauran sub-rassan.

asali bayanai

Don ware ƙungiyoyin sadaukar da ma'auni na da wadannan bayanan:

1. Sunan farko takardun.
2. data a kan rajista a cikin haraji Inspectorate a wurin location da OP.
3. Da littattafai na rike raba daftarin aiki lambobi.
4. Alhakin mutane OP. Wannan na iya zama shugaban raba rabo ko wasu jami'in izini don shiga.
5. Contact bayani.

Domin raka'a cewa ne a kan wani raba balance sheet ba kasaftawa, hada da wadannan bayanai:

1. Tsayawa raba tsare-tsaren kudi da tattalin arziki aiki.
2. Lura bayani OP takardun.
3. Da yiwuwar raba daftarin aiki.

A shirin kuma samar da wani zaɓi don kafa yin nazari a cikin mahallin OP-expendable samun kudin shiga abubuwa. The bayanai da aka ma kayyade biyan bashin kida, wanda shirya wani raba naúrar (daftari da sauransu.). Suna kafa ta L / OD da taskar ko banki.

rajistar

Kashiya raba rabo ne daidai da na aikin dokoki kuma umarnin da Central Bank. Bisa ga umurnin Babban Bankin, OP dole ne ci gaba da wani littafi da kuma aika kamfanin kwafin takardar bisa ga dokoki da aka ayyana ta da kudi manufofin kamfanin. Wannan daukan la'akari da tsawon samuwar kalamai. Ga kowane naúrar dole ne a kiyaye raba sashe. A da muƙamin page nuna yawan ko sunan OP. Samar da wata raba division da aka canjawa wuri zuwa ga babban ofishin. Yana zarcewa guda littafin fadin sha'anin. Primary takardun (bashi da zare kudi umarni) hukuncin kisa ta hanyar da kashiya raka'a da kansa. Lambobin ne da za'ayi a cikin hanya wajabta ta tsarin harkokin kudi na sha'anin. Kashiya rahoton generated a 2 kofe. Daya daga cikin su ya zauna a cikin OP, na biyu - da aka canjawa wuri zuwa ga babban ofishin tare da rakiyar takardun. A 1C samar da goyon baya na raba littattafai f. 0504514 kuma rajista log umarni a kan p. 0310003. Suna amfani da abokai don kafa sharudda raba ƙidãya. Ga wasu ofisoshin / rassan rajista a cikin records na littattafai da mujallu, wanda aka sanya a cikin babban ofishin. Ba dole ne a ce cewa a cikin primary takardunku, kuma rahotanni, da samar da Count "tsarin naúrar", sunan mai raba division da aka nuna a cikin shirin a can. Idan wannan requisite bai samu ba, za a kara wa sunan babban sha'anin.