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Buhgaltersky Obl_k - Sopko VV
B.4.4.4. Obl_k narahovanih podatkіv s gross income (viruchki, vitorgu) that іnshih virahuvan that platezhіv
Virobnichі that komertsіynі pіdpriєmstva shaping can Buti paysite podatku s gross income. Yogo oblіkovuyut:
- in tverdіy sumі on odinitsyu realіzovanoї produktsії (Excise);
- in percentage vіdnoshennі to vіdpusknoї tsіni (MPE).
Podatok s gross income Yea one іz Jerel revenue budget scho amended pіdpriєmstvami s groshovoї viruchki od realіzatsії produktsії. Tom's osnovі rozrahunku s podatku income in oblіku vіdobrazhayut viniknennya zaborgovanostі before fіnansovimi authorities for payments from the budget, s one side, i zbіlshennya costs for rakhunok realіzatsії - s іnshogo.
So rank, the bag narahovanogo s podatku income vіdobrazhayut on rahunkah:
Debit rahunka "Podatkovі costs on gross dohіd"
Credit rahunka "Rozrahunki s podatkіv i platezhіv".
Splat podatku s income zdіysnyuyut in ustanovlenі line pererahuvannyam s rozrahunkovogo rahunka. In buhgalterskomu oblіku vіdobrazhuєtsya records:
Debit rahunka "Rozrahunki s podatkovih payments"
Credit rahunka "Rozrahunkovy rakhunok in a jar."
Pіdpriєmstva toil zabezpechuvati nadіyny control svoєchasnіstyu i povnotoyu nadhodzhennya koshtіv od pokuptsіv i zamovnikіv for dwellers paid vіdvantazhenu (vіdpuschenu) їm produktsіyu (goods) Realized works i nadanі Hotel. W tsієyu metoyu analіtichny Obl_k on rahunku "Rozrahunki s pokuptsyami i zamovnikami" Got Booty organіzovany in perelіku filed pokuptsem (zamovnikom) rozrahunkovih dokumentіv.
B.4.4.5. Methods viznachennya that Obl_k net income (viruchki) od realіzatsії produktsії (tovarіv, robіt, poslug)
Clean dohіd (viruchka) od realіzatsії produktsії (tovarіv, robіt, poslug) viznachaєtsya Shlyakhov virahuvannya s gross income (viruchki) od realіzatsії produktsії (tovarіv, robіt, poslug) vіdpovіdnih podatkіv, zborіv, znizhok that іn.
Clean dohіd (viruchka) od realіzatsії gotovoї produktsії (tovarіv, robіt, poslug) |
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Dohіd (viruchka) od realіzatsії produktsії (tovarіv, robіt, poslug) |
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Podatok on Dodanim vartіst |
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excise zbіr |
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INSHI Zborov podatki abo s turnover |
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INSHI virahuvannya s income |
Place your scheme in buhgalterskomu oblіku bude mother TAKE vіdobrazhennya:
1. Suma s rahunku "Dohіd (viruchka) od realіzatsії" produktsії (tovarіv, robіt, poslug) de vіdobrazhaєtsya zagalny dohіd (viruchka) od realіzatsії produktsії, tovarіv abo poslug, tobto without virahuvannya nadanih znizhok, Povernennya Prodan tovarіv that podatkіv s sale (podatku on Dodanim vartіst, excise Zborov toscho) yaky vіdpovіdaє kriterіyam viznannya income bude charged Blog
Debit rahunka "Dohіd od realіzatsії"
Credit rahunka "Fіnansovі results."
2. Potіm poslіdovno potrіbno spisati on zmenshennya gross income narahovanі podatki for platezhі and the Same:
a) "Podatok on Dodanim vartіst" vkazuє scrip podatku on Dodanim vartіst, yak bula included to warehouse income (viruchki) od realіzatsії produktsії (tovarіv, robіt, poslug):
Debit rahunka "Fіnansovі results"
Credit rahunka "Cost podatku gross dohіd";
b) "excise zbіr" Yakscho pіdpriєmstva - paysite Zborov excise vіdobrazili scrip, yak vrahovana in skladі income (viruchki) od realіzatsії produktsії (tovarіv, robіt, poslug):
Debit rahunka "Fіnansovі results"
Credit rahunka "Cost podatku gross dohіd"
INSHI sumi, SSMSC potrіbno vіdnesti zmenshennya on gross income;
c) Pіdpriєmstva, SSMSC splachuyut INSHI Zborov podatki abo s turnover in the bag pokazuyut їh vіlnomu row zvіtu fіnansovі about the results;
g) Nadanі znizhki, Povernennya tovarіv that INSHI Sumi, scho pіdlyagayut virahuvannyu s income (viruchki) od realіzatsії produktsії (tovarіv, robіt, poslug) vіdobrazhayutsya in stattі "INSHI virahuvannya s income."
Pіslya vikonannya guidance on zapisіv rahunku "Fіnansovі results" zalishitsya net income of suma od realіzatsії product (product, nadanoї Hotel).
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