Ko te tukanga tika mō te whakakī i roto i hoki Takahanga

Takahanga hoki tāke whakarato whakahaere me kaipakihi takitahi, rite nei, ki Art. 174,1 NC, ngaahi fatongia whakaritea aufau kaiwhakahaere hoa kawenga mō te kaute tāke, me te te tumu parau i tabulahia i roto i te kōwae. Tuhinga 5173 o te Code, āpiha tāke, e titauhia ki te tātai, kaiponuhia me te whakawhiti ki te pūtea o te tāke i runga i ext. utu.

Ka te tuhinga e hanga i roto i te Inspectorate tāke i te wahi o te rēhitatanga. Ko te whakapuakanga e kore i muri i te 2 ° ra o te marama e haere mai ana i muri i te otinga o te wā pupirikana, te kore te kore ngā mo nga tikanga o Sec. 21 o te Code.

Kia whakaaro poto tatou i te tikanga whakakī mo te hoki tāke Takahanga. будут описаны особенности оформления разделов и строк, вызывающие наибольшие затруднения у декларантов. Ka whakaahua i te whai āhuatanga o te rēhitatanga o te wāhanga me rarangi e meinga te raruraru te nuinga i te declarants.

Ko te hanganga o te Whakapuakanga

Kei te tuhinga o te (tuatahi) whārangi taitara me ngā wāhanga:

1. Ko te nui o deductions tāke ki te pūtea / utu rite ki te aufau.
2. Ko te nui o te takahanga, i raro ki te taua ruritanga rite te fakafofonga tukuhau.
3. Tātaitanga o te uara o te tāke i runga i ngā whakawhitinga tuhituhia i te reiti whakapumautia e palakalafi 2-4. Tuhinga 164 Tāke Code.
4. "Ko te tātaitanga o te moni mo te kai o ngā ratonga, mahi o mahi, te hoko o ngā hua mā te whakamahi i te auau kore, ki te tuhia te tika o tona whakamahinga te."
5. Ko te tātai o deductions mo te whakatinanatanga o ngā mahi ratonga, hua, ki te whakatikaia i mua te whakamahi o te auau 0% ki runga ki a ratou, ka tuhia (ranei whakapumautia).
6. Tātaitanga o utu i roto i te pūtea mō ngā ngā mahi hono ki te whakarato o ngā ratonga, hanga o mahi, hoko o taonga, ki te kahore i te mana o te whakamahi o te 0% auau runga ratou i whakapumautia.
7. Ko te raraunga i runga i ngā mahi e kore e e raro ki te tāke / e kore e mohio te ahanoa o tāketanga me wahi o e kore e whakaaro ki te rohe o te Russian Federation. Reira whakaata hoki ngā mōhiohio e pā ana ki te utu (i roto i te Vol. H. Motunga) i roto i te faatura o te mahi o nga mahi / supply o taonga / whakarato o ngā ratonga heke mai, ki te mea te roanga o te huringa hanga o ratou hanga mo neke atu i te 6 marama.
8. Hoki ngā mōhiohio e pā ana ki te whakahaeretanga o, e kua mohio hoki te wā pūtea oti. whakaratohia Information te i runga i te pūtake o hoko pūkete pukapuka.
9. Raraunga i te hoko o ngā pukapuka i runga i ngā tūemi mohio mo te wā oti.
10. Raraunga i te hautaka kaute hangaia nama mō ngā mahi i runga i mo o tetahi atu hinonga i runga i te pūtake o te whakaaetanga kōmihana utanga whakamua ranei, me te he kirimana umanga.
11. Enei hautaka kaute o nama riro i kaituku i te faatura o te ngā mahi e whakahuatia ki roto i te wāhanga o mua.
12. nama Information oti rawa te whariki rōpū, te rārangi o i whakaratohia i roto i n. 5173 Tuhinga Code.

tuhinga atu whakaratohia ki te toru te wāhanga i roto i te raupapa o te whakakī i te takahanga hoki (tono):

• - в нем отражаются сведения о налоговой сумме, подлежащей восстановлению и отчислению в бюджет за завершенный календарный год и прошлые годы. 1 - whakaata reira mōhiohio e pā ana ki te nui tāke ki hei toe fakafoki me takoha ki te pūtea mo te tau maramataka oti me tau o mua.
• 2 - whakarāpopoto reira mōhiohio e pā ana ki deductions mō whakawhitinga e pā ana ki te whakatinanatanga o te mahi / taonga / ratonga, whakawhiti o tūturu (rawa) tika, moni deductible i te whakahaere ke, ārahi mahi Russian roto wehewehenga.

Ko te whārangi tuatahi

подробно описан в Приложении 2 к Приказу ФНС от 29 окт. whakaahuatia te tukanga mō te whakaoti i te whakapuakanga i runga i takahanga i roto i te taipitopito i roto i te Annex 2 ki te Order o te Federal Tāke Ratonga o Oketopa 29. 2014 Rehita o te whārangi taitara e kore āhuatanga motuhake i roto i te rite ki ētahi atu momo o pūrongo whakaratohia ki te IRS.

, на первом листе указываются: I roto i runga ki te tikanga mō te whakakī i roto i hoki Takahanga ka whakakitea i te whārangi tuatahi:

1. Hoki ngā mōhiohio e pā ana ki CPR me Inn. E kitea ratou i roto i te wahi o runga. Me ōrite te raraunga te kōrero i roto i te pepa rēhita.
2. Kia tohu te wā tāke te ti'araa waehere. homai Wetemunahia ana i roto i Tāpiritanga 3 ki te Ture.
3. waehere tirohanga. Hoki ia mana rohe o te Federal Tāke Ratonga kua tona ake.
4. Ingoa o te rōpū tohu i runga i te tuhinga Pākēha.
5. NACE waehere.
6. tau waea, ka e kia whakamahia mō te kōrero ki te declarant, te maha o tonu, ka whakaratohia ngā rārangi o te pūrongo, me ona Annexes.

kia te rā o te rēhitatanga o te whakapuakanga, te hainatanga o te aufau i te whārangi taitara.

Te hanga i te wāhanga tuatahi

Kei te whakaaro te reira whakamutunga. arata'i te reira i aufau i runga i nga raraunga moni e Me utua utua i runga i te pūtake o te mahi kaute, me te i roto i te fakatatau ki he kupu 3 mōhiohio ranei.

предусматривает следующие правила: Ko te tikanga o te whakakī o te whakapuakanga takahanga ngā te ture e whai ake nei:

1. waehere Me tohua te wāhanga OKTMO (wae rohe i roto i nei mahi i te hinonga).
2. I p. 020 Ko te CSC. kia arotahi ahuru Takahanga i runga i te waehere 18210301000011000110 (mō ngā mahi paerewa). I roto i te take o te tohu hē utua CSC kore te nui riro i runga i te l / aufau, a ka kia takoto (roa) ki te pūkete Treasury ki te whakatau i tona takenga. I roto i tenei take, no te utu tāke te mutunga ka mau moni.
3. I roto i te Art. 030 tomo te mōhiohio, ki te i invoiced reira e te aufau-whai pānga o te whakawāteatanga tāke.
4. I roto i ngā rārangi 040 me 050 tohu te nui tatau o Takahanga. Ki te he pai te hua tatauranga, tohu reira i p. 040, ki te he te reira kino, ka, aua, p. 050. I roto i te take whakamutunga, te nui ki te kia utua i te pūtea kāwanatanga.

Onäianei whakakī o te wāhanga tuarua

Information i roto i Sec. 2 hanga āpiha tāke mo ia hinonga hoki e to ratou tenei mana. I roto i nga whakahaere, mo te tauira, kia kore e hoa ke utu Takahanga, taonga kaihoko, puritia i te municipality, te kaiwhakarēti ranei.

оформляется отдельный лист для каждого контрагента. E ai ki te Hātepe whakakī wāhanga 2 hoki Takahanga, he pepa motuhake mo ia counterparty. E kīia ana,:

1. Ingoa.
2. TIN (ki te tetahi).
3. CSC.
4. Opcode.

, при перепродаже конфиската либо совершении торговых операций с зарубежными партнерами, агенты вносят сведения в стр. 080-100 о размере отгрузки и суммах поступившей предоплаты. I roto i runga ki te tikanga mō te whakakī i roto i hoki Takahanga, te iti o te raupatu ranei e hokohoko ki hoa ke, kia māngai kōrero i roto i te p. 080-100 i runga i te rahi o te tukuna, me te nui o whiwhi utu.

nui Tapeke o tāke mohio i p. 060. e tenei ki pūkete te nui tohua i roto i ngā rārangi 080 me 090.

Ko te uara o te tangohanga e mo moni whakaiti te tapeke o te Takahanga.

Ko te wāhanga tuatoru

, в указанном разделе приводятся в первую очередь КПП и ИНН плательщика, проставляется порядковый номер листа. I roto i te runga i n. 38 Hātepe mō te whakakī hoki Takahanga, ka mea i roto i he matua wāhanga CPR me Inn aufau whārangi takatakahia tohutoro tau.

kawea whakawātea atu i roto i raro i te ture e whai ake nei:

• I roto i te pp. 010-040 whakaata te turanga pupirikana. Kei te whakaritea te reira e te ture o ngā tuhinga 153-157, 162, 154 (n. 10), 159 (n. 1) NC. I roto i te raina taua whakaatu te nui o pupirikana i te tere e tika ana.
• I te p. 050, i roto i te 3, 5 Earl whakaata turanga, me te nui o te takoha tātai i roto i te whakatinanatanga o te whakahaere kia rite ki te matatini rawa. kua oti te whakarite ratou i runga i te pūtake o te tikanga o te Tuhinga 158 Tāke Code.
• I p. 060, i roto i tīwae 3, 5, tohu whakapumautia te turanga pupirikana e i roto i runga i te kōwae tuarua o te Upoko 159 o te Code, te nui o te tāke tatau i runga i te mahi hanga, me te huihui, whakaputaina hoki ake hiahia, e hāngai ana i runga i nga tikanga Art o. 167 (p. 10).
• I te p. 070 i roto i tīwae 3 me te 5 Ko te rahi o te utu (ngā wāhanga) mo te whakawhiti a muri supply ranei, me te te nui tāke hāngai. whakaratohia he okotahi te mo te hunga ahuru moni e whakapumautia te faaotiraa turanga wā e hāngai ana i runga i 167 tuhinga (p. 13).
• I p. 080 i roto i te tīwae 5 e whakaata ana i te moni tāke ki kia ora ake i roto i runga i te tikanga o Chapter 21 o te Code.
• I te p. 105-109 i roto i tīwae 3, 5, 6 e hāngai ana i runga i te wāhi toi. 105,3 NC, whakarato pārongo i runga i te nui o te whakatikatikanga o deductions me turanga tāke o nga reiti e hāngai ana, ki te te aufau i roto i ngā whakawhitinga whakahaeretia te tono utu kore e e hāngai para. 1 o te tuhinga i runga ake. Ko te uara o te tāke kitea e nga rarangi 105 me 106 i roto i te rima o te tīwae i auau tono o 18%, me te 10%, tatau e whakanuia te nui i homai i roto i te c. 3, 18 ranei 10, aua, ka wehewehe i te ahua hua e 100.
• I roto i te tīwae 5, p. 110 tohu te rahi whānui o te pupirikana tatau whakaaro moni tāke ora ake i roto i te wā pūrongo. Ki te mahi i tenei, korukoru kauwhata mahi 5 api. 010-080 me 105-109.

указывается налоговая сумма, которая предъявляется покупателю при перечислении полной/частичной оплаты в счет предполагаемых в будущем поставок и подлежит вычету. I roto i te runga i para. 38,9 Hātepe mō te whakakī hoki te poka, raina 130 tohu te nui o te tāke, e ka te aroaro ki te kaihoko, ka whakawhiti i te utu wāhanga / tonu mo tūmanako supply heke mai, me te deductible. Ko te take mo te tangohanga e o te tuhinga e uaki tūranga 171 (n. 12), me te ki m. 172 (n. 9) NK.

hoki Takahanga: rārangi 170 (te tikanga o te whakakī)

I roto i te tīwae 3 o te kaihoko whakaata te nui pupirikana tatau i te utu (wāhanga whakaurua), hua i roto i te pūkete whakaratohia hoki i roto i te heke mai supply o tika rawa i roto i roto i te p. 070.

Tohua te moni e, i roto i te runga i te paratarafa 6 o Tuhinga 172 Tāke Code, he deductible i te rā o te tukuna, me te mo te whakahou (anōtia) hinonga - i muri i te whakawhiti o nama ki te mono (riiwhi), i raro ki te Art. 162.1 (n. 1).

, отражают налоговые суммы, принимаемые к вычету у преемника, рассчитанные и уплаченные им с сумм авансовых (других) платежей, определенных во 2 и 3 пунктах ст. I roto i te tīwae 3, i roto i runga i te tikanga mō te whakakī i roto i hoki tāke mo te takahanga, nga moni tāke ki whakaata, he deductible i te mono, tatau a utua ana ratou e ki te nui o te mua (atu) utu tautuhi i roto i ngā kōwae 2 me 3 Art o. 162,1 i muri i te rā hoko o nga mahi tēnā, hua me ngā ratonga.

Ngā o te wha o nga wāhanga

, в разделе 4 приводятся следующие сведения: I roto i runga ki te tikanga mō te whakakī i roto i hoki Takahanga, i roto i Tekiona 4, te mōhiohio e whai ake:

• I te whārangi 010 -. Opcodes i Annex 1.
• I te whārangi 020 -. Ko te turanga tāke mo te wā oti (i hanga nei e whakapuakitanga), tuhituhia i kore tere.
• I te whārangi 030 -. Deductions mō ngā mahi e pā ana ki te whakatinanatanga, ki te whakau i te mana o te whakamahi i ratou tere o 0% te. ngā ratou te nui i ako ki te aufau ina hoko i roto i te mana rawa RF, ratonga, taonga, utua ratou ina kawemai taonga ki te rohe o Russia ranei ki tetahi atu tauwāhi, i te mea i raro i tona mana, peia e te kaihoko kaihoko ka hoko mahi, ngā ratonga me taonga.
• I te whārangi 040 -. Ko te nui o te tāke i runga i ngā whakawhitinga e pā ana ki te whakatinanatanga, ki te kahore i te mana o te whakamahi o te auau 0% kua whakapumautia whakaurua mua i roto i te wā o mua i roto i te whārangi 030 (i runga i te hāngai waehere) wāhanga .. 6, heke e te nui o utu e tika ana ki te hoki taonga (liaki), ka mea i te p. 090 wehenga. 6 waehere 1010449

Taipitopito o te whitu o nga wāhanga

следующий: Hātepe mō te whakaoti Wāhanga 7 o te whakapuakanga takahanga ko e whai ake:

I roto i te tīwae 1 whakaata opcodes. Ki te kore e ratou raro ki watea i reira ranei, i raro i te aufau waehere whakakiia whika i roto i tīwae 2-4 p. 010.

Ki runga ki whakaata o nga ngā mahi e kore e i mohio hei ahanoa o taake, me te pā ana ki te whakatinanatanga, e kore e nei i mohio rite te wahi o te rohe Russian, tomo te mōhiohio pouaka 2, me te t roto. 3 me 4 e whakanohoia pīhono.

I p. 010 arata'i riro utu moni (tonu / wāhanga) i roto i te faatura o te supply tūmanakohia o taonga (ratonga / mahi) te roanga o te huringa production i te mea neke atu i te ono marama, kia rite ki te rārangi whakaaetia e te Kawanatanga

He aha te kōrero taupokina te i roto i te Wāhanga 9?

hanga tenei wahi o te whakapuakanga e i roto i te wā katoa ka takoto te aufau / fakafofonga te ki te tātai takoha i runga i ext. utu. roto te kai hāngai te i roto i te para. 47 o te Hātepe o te whakakī i roto i hoki Takahanga.

указывают: I roto i te Tekiona 9, ira:

• I roto i te tīwae 3, kitea p. 001 tohu o te hāngaitanga o te raraunga. ki tonu tenei aho ko, ki te hou i te rīhi kaupapa whakapuakanga. Ko te tau "0" tohu ki te kahore i te pūrongo unu ake i mua i te raraunga wāhanga iwa wātea ana i whakakapia ranei (i roto i te kimi hapa ranei, ki te kahore e te mōhiohio katoa tohutohu). "1" te whakanohoia, ki te tuku i mua kahore he raro ki te whakarerekētanga te mōhiohio e hāngai ana, me te kore e tuku ki te IRS. I p. 005, e hoatu 010-280 pīhono. Ki te aroaro o te whakapuakanga tuatahi kei roto i te p. 001 hoatu te pīhono.
• Tīwae 5 i runga i p. 005 whakaata te maha o ngā pūkete tohua i roto i te tīwae 1 o te kaute hoko.
• I roto i te t. 3 i runga i pp. 010-220 hoatu te kōrero i tohua i roto i te pukapuka o hoko c. 2-8, 10-19, aua.
• I roto i te tīwae 3, ngā rārangi 230-280 take raraunga whakawhāititanga tuhia i roto i te whārangi. "Tapeke".

Onäianei o rēhita Apiti 1 ki Sec. 3

Kei reira o kaiutu katoa tau mō te kotahi tekau nga tau. kawea Tātaitanga o tenei wā i roto i te tau i roto i nei te tiarepuraahia tohua i roto i te paratarafa 4 o te Ūpoko 259 o te Code tēnei wā. I roto i tenei take, te mōhiohio i tohua i roto i te tau maramataka whakamutunga, e hāngai ana i runga i nga ture e whakaratohia ana e te kōwae. 4-8 6, paratarafa 171 Tuhinga NC. Ko te whakaritenga e hāngai ana whakaturia atu i roto i te para. 39 o te Order o te whakakī i roto i hoki Takahanga.

kia hanga Taupānga i mo ia taonga (OS). Ki te kawea ao hōu / whakahoutanga i waho, ka meinga te mōhiohio kia motuhake mo te utu o ngā mahi whakamana.

, информация указывается по всем недвижимым объектам, по которым производится начисление амортизации с 1 янв. E ai ki te para. 39,3 Hātepe mō te whakaoti i te whakapuakitanga i takahanga, ngā mōhiohio kei runga i ngā rawa katoa, i runga i nei te hekenga Jan 1. 2006 i roto i te runga ki te paratarafa 4 o Tuhinga 259 Tāke Code.

E ai ki a OS, oti te tātai hekenga mo nei, te rā o te tomokanga ki te mahi o te kōrero kaute i haere i te iti rawa 15 tau, e kore e whakaaetia te tono ranei.

Mōhiohio i runga i p. 101-070 Ko hoki te 10 tau, kahore huringa (tohu tau rite).

Ko te raraunga e whai ake nei:

• I roto i te whārangi 010 -. Ko te ingoa o te ahanoa.
• 020 - tauwāhi.
• 030 - opcodes o ngā tūturu me mahi i runga i te hanga hou / ao hōu.
• 040 - ko te rā o te whakaaetanga. Tenei ko te ra, marama, tau ka timata ia ki te whakamahi i te ahanoa o kaute mōhiohio.
• -50 - te rā tīmatanga mō te tātai hekenga uara.
• 060 - uara o te ahanoa, anō / ao hōu. I roto i tenei take, e kore e tangohia te nui o tāke i runga i te rā te whakaaetanga ki pūkete (ki January 1., 2006).
• 070 - ko te nui o te tangohanga e.

Ko te rārangi kauwhata 080 tohu:

• 1 - te tau maramataka i roto i i tīmata te hekenga uara. He tau Maramataka i te raupapa aupiki;
• 2 - te rā o te tīmatanga o te mahi o te whare;
• 3 - te rahi (i roto i te%) o te katoa toi-sti taonga haponohia (ratonga / mahi), tika rawa, pupirikana-free me tohua i roto i te paratarafa 2 o te Tuhinga 170 NC;
• 4 - Ko te nui tāke ki kia heke me utu ki te pūtea mo te tau i roto i nei hanga tono te.

tātaitanga o te nui kaupapa ki te ora na roto i te whakanuia te taupū 1/10 p. 070 i runga i te uara o te t. 3, pp. 080 me te wehewehe i te 100. riro te raraunga kei roto i te tau i roto i i hanga e te tono te.

mōhiohio atu

Wāhanga 10-11 ngā mōhiohio e pā ana ki nama (riro, ka te aroaro) ki te nui o te pupirikana me te nui o te rerekē haere taaketia ana. Hēk. 12 whakamahia e ahuru Takahanga tukua noatia atu. Ki te whakaki i te reira i roto i te tumu parau kia he nama, i tohua te takoha kī e te counterparty.