Sayar da: da yadda za a gani a 6-rami, cika juna

Form 6-rami gabatar Rasha haraji hukuma, ta domin na 10.14.2015 IIM 7/11/450. A cewar wannan tsari, duk da haraji jamiái (kamfanoni, Enterprises, cibiyoyin, da dai sauransu), a biya su mutane monetary albashin da samar da wasu biya wanda aka gudanar da kudin shiga da haraji wajibi a shekarar 2016 ya mika wani da yake da'awarsu, a kan Form 6-rami.

Lissafi na 6-rami - kwata, ya kunshi kawai sassa biyu, da tsarin bai canza ba tun da tallafi na Shari'a.

Duk da haka, domin lokacin da rahoto ne mafi wuya ga bincike cika shi kiwata da yawa tambayoyi, da kuma amsoshin da haraji hukuma ba ko da yaushe ne bayyananne.

bincike sau da yawa (musamman sabon shiga) suna perplexed ta tambaya na yadda za a gani a cikin sayar 6-rami.

Kasa za mu tattauna da wasu hankula yanayi a biyan hutu biya, haddasa wahala a ciko da layuka na rahoton.

Da abun ciki na 6-rami

Jawabi 6-rami wakiltar biyu bayanai sassan.

A farko summary bayanai nuna:

• da adadin kudin shiga (ga dukan kamfanin), accrued ga ma'aikata;
• Ana kirga sirri samun kudin shiga da haraji ga dukan kamfanin.
• kaki na sirri samun kudin shiga da haraji.

All yawa ana nuna ga haraji lokaci daga farkon na shekara ga kowane haraji kudi.

Na biyu sashe na nuna cikakken bayani ga kowane ma'amala, wanda wajibi ne a ci gaba da haraji (rami).

Babban Manuniya ga shi ne:

• kwanan watan samu na da ainihin kudin shiga (nuna a line 100)
• rana samun kudin shiga da haraji kaki (nuna a kan layi 110)
• rana, ba daga baya fiye da cewa, a karkashin dokokin da ya kamata a jera haraji ga haraji dalĩli (line 120)
• da adadin kudin shiga kafin samun kudin shiga da haraji (line 130)
• kaki samun kudin shiga da haraji (nuna line 140).

6 rami: yawanci gani hutu

Daga cikin biyan albashin ma'aikata, kari kuma sauran biya da cewa su ne batun sirri samun kudin shiga da haraji, da sayar da daban-daban wa'adin lokacin biyan bashin da haraji (rami) zuwa ga kasafin kudin.

Saboda haka, yadda za a gani a cikin sayar 6-rami? Bayan tunani na sayar a karo na biyu sashe na jawabi ne da muhimmanci a tuna da asali mulki: biyan kudin shiga da haraji biya hutu ya kamata a yi ba daga baya fiye da ranar karshe ta watan a cikin abin da biyan hutu albashinsa.

Saboda haka, idan hutu da aka biya, misali, a kan Yuni 20, 2017, iyaka ranar biyan kudin shiga da haraji daga su zo 6.30.17 shekara (aiki rana). Saboda haka, ko da abin da lambar da aka zahiri biya haraji, 6-rami a kan p. 120 aka jẽfa, a ranar 30/06/17.

Idan iyaka ranar canja wuri zuwa kasafin kudin na haraji da dama a kan "ja" rana kalandar (holidays ko karshen mako), da karshe biya rana za su zama na gaba aiki ranar da wadannan watan.

Alal misali, wani ma'aikaci biya vacation na 28 Afrilu. A karshe ranar Afrilu (Afrilu 30) fadi a kan wani yini kashe (Lahadi), lokaci (gaba) - May 3. The line 120 aka rubuta kwanan wata 05.03.2017.

More hankali saka idanu cika wani rahoto, idan karshe ranar watan da aka ba kawai fitarwa, amma kuma da na karshe ranar da kwata. A wannan yanayin, iyakance ranar biyan kudin shiga da haraji da dama a kan na gaba aiki ranar da wadannan kwata (wannan halin da ake ciki a Disamba 2016), biya vacation biya kayyade a cikin wadannan rahoto lokaci.

Misali: hutu biya a watan Disamba 2016

Yadda za a gani carryover sayar 6-rami da aka nuna a cikin misalai da aka jera a kasa.

A Disamba 2016, OAO "Hello" accrued hutu biya wa ma'aikata haka:

• Sergeyev Ly - 15/12/16 - 28000 rubles.
• Kozlov PI - 30/12/16 - 14000 rubles.

Bayan biyan bashin da yawa kange sayar da haraji kudi na kashi 13:

• 28,000 x 13% = 3640 rubles.
• 14.000 x 13% = 1820 rubles.

Biya sanya hutu:

• Sergeyev Ly - 15/12/16.
• Kozlov PI - 30.12.16.

Tax (3640 + 1820 = 5460 rubles) biya zuwa kasafin kudin 30.12.16 shekara.

31/12/16 dama a kan wani karshen mako, don haka a rana ta ƙarshe na canja wuri na sirri samun kudin shiga da haraji - 09/01/17, wanda shine 1 st aiki rana a shekara ta 2017.

Yadda za a gani biki a ranar 6 Disamba, da sirri samun kudin shiga da haraji? Holiday biya, a biya a cikin watan Disamba, ya kamata a nuna a cikin rahoton domin 4th kwata na 2016 da kuma a cikin sanarwar 6-sirri samun kudin shiga da haraji ga 1st kwata na 2017.

Bayar da rahoton ga 4th Quarter:

• kiyasta sayar (28000 + 14000 = 42000 goga.) rubuce a cikin na farko sashe form 6-rami a line 020,
• da lasafta haraji (3640 + 1820 = 5460 rubles.) aka nuna a cikin ta farko sashe na line 040,
• haraji (5460 rbl.) aka nuna a cikin line 070.
• a karo na biyu sashe na aiki ba a nuna, a matsayin ranar da biyan sirri samun kudin shiga da haraji a cikin kasafin kudin domin biki dama a kan 1st rana 01/09/17.

Rahoton for 1 st kwata 2017:

• a cikin ta farko sashe ba nuna zuwa adadin da irin wannan ma'amaloli,
• a karo na biyu sashe suna nuna kamar haka:

100 15.12.16 130 28000

110 15.12.16 140 3640

120 09/01/17

100 30.12.16 130 14000

110 30.12.16 140 1820

120 9.1.17.

Misali: hutu biya a cikin watan Yuni 2017

Yadda za a gani da sayar 6-watan sirri samun kudin shiga da haraji a karshe kwata, a lokacin da na karshe ranar watan - aiki, la'akari da misali a watan Yuni 2017.

A kwanan wata na samu daga samun kudin shiga a cikin nau'i na sayar - shi ne ko da yaushe da kwanan wata na biyan ma'aikaci.

Kwanan wata na haraji dole ne yayi daidai da ranar biyan albashi, a matsayin kudin shiga (a cikin wannan harka, sayar da) an biya net na samun kudin shiga da haraji.

Holiday biya a watan Yuni. Last ranar canja wuri na sirri samun kudin shiga da haraji a cikin kasafin kudin - Yuni 30, shi ne mai aiki rana. Holiday biya, a biya a cikin watan Yuni, kada ka yi tafiya a cikin watan Yuli (wadannan rahoto lokaci), kuma suna nuna ne kawai a cikin rahoton na rabin shekara.

La'akari 6-rami (misali cika rabin) a cikin part hutu.

A Yuni 2017 OOO "Hello" Na biya vacation wadannan mutane:

• Ivanov KY - 06/16/17 - 28000 rubles.
• Petrov VV - 30/06/17 - 14000 rubles.

Bayan biyan bashin da yawa na hutu da aka kange samun kudin shiga da haraji a cikin kudi na 13%:

• 28,000 x 13% = 3640 rubles.
• 14.000 x 13% = 1820 rubles.

Kudin shiga da haraji a cikin kasafin kudin da aka jera 30.06.2017.

A cikin irin 6-rami, wani misali na cika wanda aka dauke for rabin wadannan ayyukan dole ne a nuna a cikin na farko da na biyu sashe:

• a sashe na 1 na biki kunshe a Lines 020, 040 da kuma 070;
• a sashen 2 Lines 100-140 suna cike kamar haka:

100 16.06.17 130 28000

110 16.06.17 140 3640

120 30/06/17

100 30.06.17 130 14000

110 30.06.17 140 1820

120 30/06/17.

Yadda za a gani da recalculation na hutu

Akwai sau lokacin da wani hutu da aka bayar a farkon watan. Biya yana sanya kafin hutu hutu, wato, a karshen watan gabanin watan farkon hutu.

Yadda za a gani da hutu biya a 6-rami? A samfurin da aka nuna a kasa.

Misali wani ma'aikaci ya bayar da wani hutu na tsawon daga 07.03.2017 har 17.07.2017 shekara. Akawu, kuma accrued hutu biya a kan Yuni 30, a lokacin da biyan bashin da aka kange haraji biya zuwa kasafin kudin a kan Yuni 30.

Holiday (. 10,000 rubles) da aka kiyasta ba tare da shan la'akari albashi ga watan da ya gabata (a cikin wannan harka da aka ba ɗauke shi zuwa lissafi albashi na Yuni a lissafi na albashi ga Yuni 2017 da adadin hutu biya za a recalculated Yana zai zama 12,000 rubles ƙarin accrual na izinin -.... 2000 rubles haraji kange daga accrual na adadi -. 260 rubles Biya za a yi tare da sakamakon - 07.06.17.

6-rami na tsawon watanni shida (watanni shida) aka kafa kamar haka:

• A sashen 1 recalculated (daidai) da adadin sayar da rubuce a jere 020.
• A Sashe na 2, cike da Lines 100-140:

100 30.06.17 130 10 000;

110 30.06.17 140 1 300;

120 30/06/17.

A rahoton na farko watanni tara (na uku da kwata):

• A Sashin 1, da adadin da aka ba a gane bugu da žari caje a cewar wani saki.
• A sashen 2 suna cike da wadannan Lines:

100 06/07/17. 130 2000.

110 06/07/17. 140.260.

120 31/07/17.

Yadda za a duba haraji

Bayan karbar rahoton haraji katin kamfanin yin lissafin da kasafin kudin lokaci na haraji kange Lines 120 da kuma 140 da Lines rami daidai 6-rami. Sa'an nan, kwatanta da kwanan wata da kuma adadin da ainihin biya zuwa kasafin kudin na banki.

Idan gwajin ya nuna cewa kudin shiga da haraji a kayyade a Lines 140 da aka biya a cikin wani karami adadin, ko daga baya a kan kwanan kayyade a cikin layuka 120, da katin kamfanin na lissafin da kasafin kudin ya nuna bashi.

Ciniki nuna lafiya: 20 bisa dari na adadin kange ko jinkirta haraji.

ƙarshe

Kan aiwatar da samuwar rahoto form 6-rami kiwata da yawa tambayoyi daga bincike. Yana kananan, amma shi ya ƙunshi mai yawa nuances. Akawu ba ko da yaushe yadda ya kamata da nasaba da musamman ma'amaloli. Marasa lafiya iznin, da kari, vacation biya ... Kamar yadda nuna a cikin 6-rami? Tattauna a sama ne kawai da wasu al'amurran cika.

Dole ne mu tuna cewa idan ka yi kuskure tare da kwanakin lokacin da cika, amma da haraji da aka biya a kan lokaci da kuma a cike, shi wajibi ne don bayyana cewa zamewa na da alƙalami da mika The kayyade lissafi na karɓar haraji. Wannan hanya za ka kauce wa m takunkumi daga haraji.

Good luck a da isar da rahoto!