home Accounting, audit Books Bookkeeping region at the economy galuses - Zakhozhay VB

Bookkeeping region at the economy galuses - Zakhozhay VB

3.7. Specialize in the payment of transportation costs

Pіdpriєmstvo, krіm vitrat to bring avtomobіlya to become nalezhnogo incurred vitrati, pov'yazanі s payment for carrying out sovereign tehnіchnogo look around zgіdno s Holds Cabinet of Ukraine "About the payment for hosting the sovereign tehnіchnogo look around, i reєstratsіyu perereєstratsіyu avtomototransportnyh zasobіv, priymannya ekzamenіv s navichok upravlіnnya them Та екзаменів з правил дорожнього руху "dated on 05.12.92 No. 680:

• caravans - 6% of the non-repayment of the minimum income of the Gromadians (17.0 x 6% = 1.02 (UAH));

• Motorcycle, motor scooter, причепа, напівпричепа - 5% від непоподатковуваного мінімуму доходів громадян (17,0 х 5% = 0,85 (грн)).

In the sub-region of the oblasts, the payment is to be paid for in the storage of the vitrate zvitnogo period.

In the accounting region, the quality of the service performed by the technical inspection is virazhatimetsya for the debit rahunkiv obliku vitrat (23, 91, 92, 93 ...) and loan rahunka 685 "Rozraunkki z іншими creditors."

Згідно зі ст. 5 The law on the supply of goods to vehicles in the course of the technical inspection carried out - the transport authorization zobov'yana filed before the organisations DAI document (payment of goods), sho pidtverdzhuyu the payment of the payment for transport.

In the subatomic region, vitrati on the technical inspection is carried out to the warehouse with the raw vitrate pidpriemstva (yak, before the speeches, and vitrati for the mix, the payment for the goods of the TZ) on p. 5.2.1. Section 5.2. 5 of the Law of Ukraine "On the provision of food for the consumption of goods" dated 28.12.94 No. 334/94-ВР. Podatkovy credit for tsimi vitratami at pidpriemstva not viknine. Ajer is held until n. 3.2.6. 3 Law of Ukraine "About podatok on Dodanim vartіst" od 4/3/97 number 168/97-BP payment vartostі Reigning poslug, nadanih authorities vikonavchoї Vladi (and before them the Same nalezhat DAІ vіdpovіdno to the Law of Ukraine "About mіlіtsіyu" od 20/12/90 number 565 -XІІ) і obovv'yakovkovost ostanzhanya yakih ostanovlyuetsya legislated, not є obektom obkladanna PDV.

In clause 5 of the Provision (standard) of the accounting area 16, "Vitrati" is designated, but vithrati vidobrazhayutsya in the accounting region one-quarterly zimenshennyam active. And in the same time, you should take care of the overhauling of the equipment for a technical examination. In this way, in the accounting region of koshti, for the conduct of the technical survey, takozh vidnosyatsya to vitrat pidpriemstva.

Vitraty on the conduct of the technical inspection dotsilno vrahovuvati rahunku 92 " Administrativnі vitrati ", for a certain contribution і a contribution from the transport authorities. Otzhe, payment for the conduct of the technical examination will be reflected in such correspondence of the students: Дт-92 - К-т 68.

Protyagom zvіtnogo rock pіdpriєmstva - vlasniki of motor zasobіv schokvartalu to 15 the number of mіsyatsya scho nastaє for zvіtnim quarter splachuyut to budget podatok s vlasnikіv the agriculture zasobіv, rozrahovany vihodyachi s danih about the agriculture zasobіv Quantity (at tsomu vrahovuєtsya ob'єm tsilіndrіv i potuzhnіst dvigun for skin Motor waybill) behind the camp for 1 січня звітного року, а таккож з урахуванням автотранспортних засобів, що надійшли на підприємство прочал звітного року.

In razi, yakshcho stretching zvitnogo rock motor transport zasib vibuvaye, then zgidno z vimogami st. 6 The law on the supply of goods to motor vehicles for the re-sale of rosemary to the payment for the transfer of ownership of transport assets shall not be made. Vodnochas with zmіnі vlasyникаa, pochinajuchi z kvartalo, scho nastaє for a quarter vibuttya (sale) transport zasobu, a gift is guilty of a splintery new estate. Ale slіd pіdkresliti, scho tse power dosit spіrnim Yea, i, at Dumka podatkovih organіv, yak Virage in listі DPAU od 06.05.2000 number 6278/7 / 17-0317, sold the trucking zasіb, pіdpriєmstvo - kolishnіy vlasnik, prodovzhuє splachuvati podatok s vlasnikіv Transport засобів.

Slid zauvazhiti, sho pidpriemstva - transport agents zabotiv not fuse the flow of various transport privileges, the fact that there are documents in the documents issued by the body, having criminally crippled the right.

In the sub-oblast region, the taxable amount of the tax is transferred to the sum of the sum of money for transportation of vehicles, as well as for the wiring of a fixed period. In the accounting area nahoshovany sumi podatku budet vidobrazhatisya on p.pstavi paragraph 18 P (C) BO-16 for the debut rahunka 92 "Administrativnі vitrati" and for the loan rahunka 641 "Rozraunkki for podatkami."

For virobnichoї neobhіdnostі s metoyu pіdvischennya dostovіrnostі oblіku i otrimannya real danih about sobіvartіst produktsії, vitrati of abo іnshogo mind dіyalnostі chi structural pіdrozdіlu pіdpriєmstva podatok s vlasnikіv the agriculture zasobіv Mauger vіdobrazhatisya i on іnshih vitratnih rahunkah pіdpriєmstva, napriklad on rahunku 93 "Vitrati on zbut" Yakschoo transport zasib vikoristovuyutsya viklychno for zabezpechennya protsentu sale of goods.

Rozglyadayuchi power podatku s vlasnikіv the agriculture zasobіv, dotsіlno pіdkresliti, scho in razі operativnoї Orenda motor zasobu in fіzichnoї individual scrip podatku s vlasnikіv the agriculture zasobіv for domovlenіstyu storіn Mauger Buti splachena pіdpriєmstvom-orendarem. The shodo is included into the sum of the sums to the warehouse, the gross vitrate is highly respected, but the ryrahunok sumi podatku z vlasnykv transportnykh zasobi vkladaetsya na pidstavі dannii zhurnal'skogo zvіtu (balansu), and the transport transportation will not be treated in balance, but on the off balance sheet 01 "Orendovanii neoborotnі activa" Such a rank, stinks do not fall to the declared sums of the financial contribution to transportation.