Kaute (pūtea) pūrongo o pakihi iti. Ko te ā-tau PI tauākī pūtea

Hoki kia kōmakatia pakihi iti rite hinonga i ai te maha o ngā kaimahi e kore neke atu i te kotahi rau te iwi. Ture me te hanganga ture whakapai ake turanga o tenei wāhanga mahi ngaahi tefito'i mo'oni rite faufaa i roto i te whakaoti take ōhanga, pāpori, tōrangapū, me te tahi atu e pā ana ki te whakatūnga o tenei peka o te mahi i roto i Russia. tokanga makehe i roto i tenei mara tika te kaute (pūtea) pūrongo o pakihi iti. Whakaaroa tenei pātai i roto i te taipitopito atu.

mahi hinonga

I roto i te tukanga o te tātari me te kōtuitui o ngā tuhinga tangohia e te Tāhuhu o Finance, me Tānga o te tikanga, ture, me te whakaahua i te hanganga o te tauākī pūtea, he reira taea ki te tautuhi i te whāinga matua o te whakahaere. ngā ratou o:

1. Te whakapai ake i te turanga ture, me te ture.
2. Whakakotahitanga o ngā pūkete kaute.
3. Whakamāmā taake. Tenei ka whakakore i te ohipa teiaha o mātanga i pūmau deductions recalculations.
4. Mä te ngā tūtohi mahi o pūkete.
5. Te whakapai ake rerenga mahi me te whakaiti i te nui o peeke kaute.
6. Whakangāwaritanga i roto i whakatōpū o tuhinga pauna me ngā puka whakarerenga kahore e e whai uara kōrero nui mō ngā tari kāwanatanga.
7. Whakaiti i te puka pūrongo.

turanga normative

Kaute (pūtea) tauākī o pakihi iti faaterehia e te ture whakaaetia e te RF Tāhuhu o Finance i 1998. I meinga te hiahia mo te whakatamarikitanga o paerewa hou i te whakawhitinga o te pūnaha kaute motu ki te taumata o te tautukunga ki ture ao. whakaurua tuhinga New i roto i te whenua mai i Hānuere 1999. horahia mahi katoa i runga i te maha o ngā taumata. Ko ētahi o ēnei:

• Taumata 1 - te ture. Tuhinga i roto i tēnei kāwai - ko te ture e hānga ana, ture kāwanatanga, tikanga o te peresideni o te Code Civil. Ko te wahi matua o te ture e regulates te kaute (pūtea) tauākī o pakihi iti, i roto i manakohia o te tau Federal ture 129 o 21.11.1996 tau.
• ngā 2 taumata te Tāhuhu o Finance tūranga. mahi ratou rite te paerewa ture (RAS).
• Taumata 3 Kei aratohu, reta, me ētahi atu whakahau Pūtea tinana whakahaere i roto i te tiaki o te kaute (pūtea) pūrongo pakihi iti.

nohoia te wahi motuhake e ngā tuhinga mahi o te hinonga. tautuhi te reira i te kaupapa here whakahaere i roto i nga ara hangarau, whakahaere, me te raupapa.

te taea o te matenga

Ko te wāhi nui, ko te kore noa ki te whakatika i te waihanga o ngā whāinga tango ki pūkete nga mahi o pakihi iti. Ko ratou o ngā faufaa me tikanga o ratou rongoā. E tautuhi ture noa, me turanga huarahi, kia e ārahi kamupene i roto i te whakahaere, me te mauhanga i roto i te tau Federal Ture 129. I roto i te runga i te faaineineraa, me te tukunga o ngā tauākī pūtea, i runga i te rōrahi kei taea te kawea atu tika ki te upoko o te whakahaere. I te wa ano, kaiwhakahaere te kamupene o, rite i mua, te kaha ki te:

1. Puka he wehewehenga hanganga motuhake mana ki te tuhi i pupuri.
2. Te whakauru i te tūnga kaimahi o Ch. kaikaute.
3. Whakawhiti kamupene mātanga kaute mātanga ranei i runga i te kaupapa kirimana.

puka kaute pūrongo

E ai ki ngā aratohu paerewa, kia whakamahi i te whakahaere ngā rerekē o te tuhinga ngā mahi haere tonu pakihi. E nehenehe te reira:

1. momo tari o te mahi kaute.
2. Puka reira i roto i te tuku o te tuhinga tuatahi kotahi.
3. puka whaiaro-whakawhanakehia. Me i roto ratou i te kōrero e hāngai ana ngā hoki i roto i te ture Federal №129.

tauākī kaute USN

Ko te pūnaha māmā o nga momo tūtohutia o aratohu mō ngā rōpū i roto i nei putanga, te mahi o nga mahi te whakarato o ngā ratonga kawea atu e tukanga ohie ranei. E kore e te katoa te maha o nga whakawhitinga ia marama nui kotahi rau. E ai ki ngā tūtohutanga paerewa ka tino whai hua ki te hanga i te tauākī pūtea (ka taea te kite i te tauira i roto i te tuhinga) te o mahere whaiaro-whakawhanakehia o te whakahaere, e hāngai ana nei i runga i te kaupapa tauira ka kia hoatu ki te pūkete o te IP pakihi. kī ana tēnei tuhinga i roto i te whakatau kaupapa here kaute o te whakahaere.

Ko te tikanga o ngā whakawhitinga

tūtohutanga Angamaheni whakahau reira mo pakihi e whakamahi i te pūnaha kaute māmā. Ko te tikanga i roto i i whakamana i te whakaata te tukanga arumoni nui e hāngai ana i runga i te Tūtohi o Pūkete. kawea Kaute mō rawa whäwhäria me rawa pūmau i roto i motuhake i runga i te cq iti. 01. Ko te utu uara i runga i whakahaere me ngä taonga të whäwhäria e kī i te MF. 02. Rahi hekenga uara o ngā rawa pūmau te whakatakotoria i roto i te runga ki te pūtake ā-tau o te tātaitanga whakamahia i roto i te whakahaere:

1. Methods o tātaitanga.
2. ngā whakahekenga wāriu i, e kua whakaaetia i roto i te raupapa motuhake.
3. Faaapî (tuatahi) utu o whakahaere.

tikanga tahua

E ai ki te tikanga Tāhuhu o Finance № 65 i 3 Mahuru. 1997, whakamana 1998 whakahaere te tātai uara i roto i tetahi o wha ara:

1. Ko te tikanga o te hekenga uara i roto i te rahi ki te rōrahi o taonga (ratonga, mahi).
2. tikanga raina-tika.
3. heke tikanga toenga.
4. Na roto i te tuhituhi atu i te uara o te moni katoa o nga tau o nga tau katoa o te ora whai hua.

tohua te kōwhiringa tīpakohia te inaianei i roto i te kaupapa here kaute mo te tau e haere mai.

āhuatanga nui

Kia mahara te reira e, i roto i runga i te tikanga o te para. 2 o te Ture whakahaere i te hanganga o te utu o te hanga me te hoko o muri o taonga (ratonga, mahi), e kua whakaurua i te utu o, me tukanga mo te hanganga o ngā hua kaute, e whakaata ana te pūrongo ki te tāke, i roto i te utu ngā me utu hekenga uara, hangaia hoki te faaho'iraa mai oti o rawa production taketake. I teie mahana ko te täkupu kotahi whakaaetia e te Tāhuhu o Finance. Ko te kupu, hanga he pūrongo ki te tāke, ko te mea e tika ana ki te whakatika i te nui o te pai e taaketia ana i te nui o te hekenga uara i runga i-whiwhi, i roto i runga i te tikanga tātaitanga whakamahia e te whakahaere.

tuhituhi-atu

Fakataha ki te whakahaere tahua rārangi, i roto i nei kawea te tāpaetanga o ngä tauäkï pütea i roto i raro i te pūnaha māmā rite i mua, me te ato'a kua te kaha ki te tuhituhi atu i roto i te puka o utu hekenga o runga ki te 50% o te utu taketake o te ahanoa OS, te ora o nga tau i neke atu i te toru. I te tikanga o te Tuhituhi-iho kawea i roto i roto i te pūkete 02, te taenga atu ano i reira tohutohu tūtohutia. Heoi, i roto i te aratohu Tauira whakatakotoranga reira. ta te reira e tuhia te hoko o te moni whakahaere i te hoko i runga i te cq nama. 99 "Ngā Ngaronga me hua." Tūtohutanga mō whakaata i runga i o ratou puna o hua pūtea o te kaute i tāutuhia ki te takoha, kahore.

haumi whakapaipai

kia kawea ratou pūkete i runga ki te momo o tūtohutanga i ki te whakamahi o te pūkete nama 08. E ai ki te MF. 08 me te cq nama. 01 (90, 52, 51 me ētahi atu) kitea e i roto i te utu o te hanganga te hopu o ngā whakaurunga mō ngā pūkete whakahaere motuhake o kaikirimana me kaituku ranei. Ki te cq nama. 08 i roto i te nama MF. 01 iritihia fakamolé tuhia.

rāhui hua

E kiia ratou mo roto i te pūkete 10. Arā, te tauākī pūtea mō te tau i runga i ngā rauemi i tuhi e te tautaha utu toharite. tūtohutia Kaute mō tuatapaparaa e ki te whakahaere i te tikanga e hāngai ana (PBU 5/98), whakaaetia e Te Tāhuhu o Order Finance. kawea whakatika o utu e kua pā ana ki te hanga me te hoko o mahi, ngā ratonga me taonga i roto i te whakamahi i te MF. "Hanga Paraimere" (20). tāutu te reira i nga utu katoa i te momo (te hekenga uara, rauemi, utu, me ētahi atu), kaute taonga (ka taea e ratou te utu o te hinonga rite te katoa), te momo o ngā hua (ratonga, mahi), te wahi o te production,-whakatau kaihanga me ētahi atu. Whakapaunga mō hiahia pakihi whānui o te whakahaere kia tango i ia marama rawa i runga i te utu o taonga hokona (ratonga mahi ranei) i roto i te aroaro o utu whakaritea.

Kaute mō ngā hua oti

kawea ia ki runga ki te Sch. 41 "taonga". I te taua hua hokona mo te iti, ki te pūkete tangohia o te utu o te rironga. whakamana atu whakakorenga i tona tikanga kei runga i te tautaha utu toharite. kawea whakaaro, mō te whakatinanatanga o mahi, ngā ratonga, taonga me ētahi atu rawa, me te te whakatūnga o te hua pūtea o enei whakawhitinga i roto i te whakamahi i te MF. 90 "Hokonga". kitea haumi katoa e i roto i te midrange. 58. I roto i tenei take, whakamana te wehenga i runga i wā poto-(kotahi tau) me te wā roa (i runga i te kotahi tau) hua i roto i te kaute tātari. Ka taea te whakaaro hua pūtea me ratou whakamahi, kia rite ki te kerēme. 18 ngā momo o ngā tohutohu i runga i MF. 99 "Ngā Ngaronga me hua." Puta noa i te tau, te whakahaere e tohu: taurewa ki ngā ahu whakamua whakaatu moni, i raro i te nama - kohi.

tohutohu atu

I te mutunga o te tau i runga i te rā o te pūrongo i runga i nga moni e whakamahia ana o moni ka whakaiti i te pai. Kei te tonoa e te ahua hua ki te MF. 84 "tarepa Whakaeminga (mau moni". Mua i runga i te Sch. "Foundation o whakaaro motuhake" tango ki pūkete te nui o wāriutanga rawa toenga, riro te utu o ngā rawa free o tiaki, me ētahi atu whakarerekētanga o te natura rauemi. I te wa nei, kia rite ki te tūtohutanga paerewa e hāngai ana, e kitea ana e ia i runga i te iti cq. 83 "whakapaipai atu".

Tikanga me te whakahaere o te kaute

kawea Maintenance me te tāpaetanga o ngä tauäkï pütea i roto i te whakamahi i ngā pūnaha rēhita whakapumautia. E whakaratohia ratou i roto i nga tūtohutanga paerewa, me te he:

1. puka Journal-tikanga o te mahi kaute mō rōpū pakihi me pakihi iti.
2. pūnaha Ngāwari.

Ko te puka tuatahi ko nui māmā tauhi record. mōhiohio Final me marama makasini-warati whakawhiti ki te pukapuka kaute whānui. Pūkete whakatuwheratia reira i roto i tau raupapa e kua whakaritea ki a ratou i roto i te mahere mahi. hiahiatia Ledger te ki whakahiato mōhiohio o te pūkete o nāianei, te pūkete whārangi toenga, tahi tuhi whakaū. Tenei tuhinga, me makasini-mana mau, homai he taipitopito, reta ki te tāurunga nama me te nama i roto i ia tonu pūkete waihanga. I roto i taua puka, whakaiti te tokomaha pūkete o rēhita kaute tātari te. Ko e tika ana ki te meka e i roto i te tahi mau pepa hautaka-tikanga nga raraunga e tika ana katoa tenei.