Tax on fiirsato macdanta iyo ayna.

Ururada ku lug leh macdanta, inay bixiyaan cashuurta kala ah, iyo sidoo kale in xisaabinta canshuurta dalka, taas oo si weyn u kordhiyaa qadarka kharashka. Yaraynta culayska cashuuraha ay suurto gal fiican cashuurta kala by codsanaya habka ugu faa'iidada badan ee xisaabinta kharashka. La kulmay waxaa loo xisaabiyaa ku salaysan farsamada ee go'aaminta qaddarka macdanta bixiyay (item 339 NC.), Waxa loo xisaabin karaa iyadoo la isticmaalayo habka tooska ah ee lagu qiyaaso qalabka; si dadban - oo ku saabsan macluumaadka la heli karo on content macdanta ee alaabta ceeriin soo dhacsaday. Habka la doortay waa in la isticmaalo muddada hawlaha macdanta, oo ay la saxo ayaa suuragal ah keliya marka la beddelo horumarinta technology khayraadka macdanta.

Sidoo kale canshuurta hawlaha macdanta waxaa loo xisaabiyaa ku xiran tahay qiimaha macdanta, kuwaas oo la go'aamin karaa by mid ka mid ah saddex siyaabood: ku xiran tahay qiimaha iibka laga reebo gossubventsy jirta muddo canshuurta siiyey; ku xiran tahay qiimaha iibka ee macdanta soo bixiyay, ee hadda jira muddo canshuurta siiyey; ku xiran tahay qiimaha lagu qiyaasay macdanta bixiyay, taas oo ka mid ah kharashka tooska ah - kharashka la xiriira keeno macdanta si waafaqsan heerarka, iyo sidoo kale kharashaadka aan tooska ahayn. Ku dhawaad shirkadaha bixinta canshuurta on saaridda khayraadka macdanta, xaq u leeyahay inuu ogaado qiimaha lagu qiyaasay oo ka mid ah laba hab, nidaamka ansaxinta kala duwan si ay u qaataan koontadaada kharashka aan tooska ahayn. The ugu horeysay oo ka mid ah waa saami qaybinta in saamiga kharashka tooska ah ee ka fiirsato ee macdanta in ay lacagta total ee qaabka guud ee muddo canshuurta ah, labaad - hayo xisaabaadka canshuurta gooni ah oo aan tooska ahayn oo aan la xiriira macdanta. Iyada oo ku saleysan baaxadda kharashyadan, la xiriira oo aan la xidhiidhin geedi socodka macdanta, canshuur waa ay awoodaan in ay kala duwan yihiin index ee qiimaha lagu qiyaasay. Bandhigyada falanqaynta ee kharashka aan tooska ahayn, iyo isagoo loo arko habka kala duwan ee qaybinta labada fursadaha, shirkadda dooran kartaa ugu fiican iyaga iyo hagaaji siyaasadda xisaabinta. Si loo qiimeeyo haboonaanta hab gaar ah, waxaa haboon ka fiirsaneysa inay tusaale u ah xisaabinta saldhigga canshuurta for kulmay.

U qaadan in ururka bixiya canshuurta on saaridda ee macdanta, ayaa tilmaamayaasha dhaqaalaha soo socda: kharashaadka tooska ah ee la xidhiidha wax soo saarka - 60,000 rubles, ma la xiriira macdanta - 56,000 rubles, kharashka aan tooska ahayn oo la xidhiidha wax soo saarka - 20,000 rubles, daaweynta aasaasiga ah - 30 000 rubles, processing sare - 80000 rubles, kharashka dusha - 70,000 rubles.

Si loo xisaabiyo canshuurta on saaridda ee macdanta by habka ugu horeysay, waxaad u baahan tahay si aad u hesho saamiga kharashka tooska ah ee la xiriira soo-saarka, in wadarta guud ee kharashka tooska ah: 60000 (60000 + 56000) = 0.52. kharashka aan tooska ahayn , waayo go'aan ka soo baxay saldhigga canshuurta waxaa la xisaabaa ayadoo dhufasho lacagta total of this category ka mid ah kharashka share of kharashka si toos ah: (20,000 + 30,000 + 80,000 + 70,000) x 0.52 = 104,000 rubles. Sidaas darteed, qiimaha xisaabiyaa waa 164000 rubles (104,000 + 60,000).

Waayo, baaritaanka qaabka labaad ee xisaabinta loo baahan yahay in la sameeyo kharashka aan tooska ahayn ee processing kala aasaasiga ah laba kooxood: kharashka si toos ah oo la xidhiidha habka wax soo saarka ah - 20000 rubles, kharashka dusha - 10,000 rubles. Saamiga kharashka tooska ah ee la xiriira macdanta, sidoo kale lagu qeexay in ay muuqashadii hore iyo waa 0,52. Inta ay kharashka aan tooska ahayn waxaa ka mid ahaa in qiimaha lagu qiyaasay, xisaabiyaa by formula ah: K1 + K2 * K, halkaas oo K1 - kharashka aan tooska ahayn oo la xidhiidha wax soo saarka ee macdanta, K2 - qiimayaasha kor socdka in la qoondeeyey, K - saamiga kharashka tooska ah. Xisaabinta waa sida soo socota: (20,000 + 20,000 + (10,000 + 70,000) x 0,52) = 81600 rubles. kharashka aan tooska ahayn , waayo, processing sare ee xisaabaha ku aadan ka qayb maxaa yeelay, iyagu ma ay leeyihiin xiriir toos ah in habka fiirsato. Qiimaha lagu qiyaasay lacag dhigaal ah macdanta ee lacagta kiiskan si 141600 rubles (81600 + 60000).

Sida laga arki karo ka tusaale ahaan, codsiga oo ah habka labaad yaraynaysaa xisaabinta canshuurta saldhig 22400 rubles ah. Waa in la ogaadaa in farsamadan ku haboon kuwa ganacsiga ku hawlan hawlaha macdanta ma for gadista, oo loo isticmaalo wax soo saarka ee wax soo saarka kasta waa. In si ay u tayadoodii canshuurta on khayraadka macdanta ee habkan, shirkadda u baahan yahay in uu abaabulo xisaabaadka goonida ah ee aan tooska ahayn, taas oo u baahan shaqo oo dheeraad ah. Dhinaca kale, ay la isticmaalo ay ka fogaadaan doonaa sheegashada maamulka canshuuraha, sababtoo ah nidaamka aan ku salaysan dhimman sharci-dejinta iyo isticmaalka hab xisaabinta dheeraad ah oo adag.