Iwu, Regulatory n'ikedo
The n'otu mpempe akwụkwọ T-1
Modern Russian iwu na-enye a ọnụ ọgụgụ nke akwụkwọ e mere na-akpali ihe, ibu, na-arụ ọrụ ego na ofu akụ si soplaya na asịwo. Ha na-eji dabere na mode nke nnyefe, nkwekọrịta na ọnọdụ na àgwà nke iche nke ajụjụ n'ọrụ site ngo. Amanyere bụ iwu ọnọdụ maka irè nke dum usoro bụ na e kwesịrị ekwesị jupụta kwekọọ akwụkwọ.
omebe iwu merenụ
Maka nzube nke ajụjụ, nkwakọba, na ọtụtụ ihe - tax akaụntụ mgbe na-akpụ akpụ na ngwongwo ma na ihe na-eji azụmahịa entities ngwaahịa (Ụdị T1). Nke a na mbụ akwụkwọ eji maka nnyefe nke ngwaahịa (ngwongwo, ihe, na na na. D.) Road. Legislatively n'otu mpempe akwụkwọ T 1 ofu RF Government Iwu №272 nke 15.04.2011 afọ. Mee ka a ghọta na Waybill na Ụdị TORG-12 na a kagburu, otú ugbu a akwụkwọ na-eji ihe, nke na-akpata a otutu esemokwu, na-litigations n'etiti tax ọchịchị na ụlọ ọrụ, na-eduga na mkpa na-eme. Dabere na a nnukwu ezuru jurisprudence nwere ike ise na-esonụ ọgwụgwụ: eji si 2011 T1 ụdị bụ a nkwenye maka ndị ahịa natara ego nke VAT recoverable. Ọ bụrụ na nzukọ bụ hapụrụ a tax, mgbe ahụ tax na-aza ajụjụ a pụrụ iji mee TORG-12. Ọ bụghị ihe àmà nke nnyefe nke ọrụ sụgharịrị na iga ụlọ ọrụ. Oke nke ụdị na-eji maka akụ na ụba kwadoro na ya counterparty, ọ dị mkpa iburu n'uche na-ebute ọdịmma nke abụọ ọzọ.
iji Waybill
etolite Waybill
Waybill (Ụdị 1) mejupụtara abụọ n'akụkụ (ngalaba). The mbụ e dere ozi na ihe onwunwe ụkpụrụ, ka e nye ya onye na-azụ. Nkebi nke a na-akpọ "consignment dee" na-eje ozi iji na-egosipụta ihe ọmụma banyere ihe ibu, ozi na shipper na consignee. Akụkụ nke abụọ - na iga ngalaba nwere ihe ọmụma dị mkpa maka ịgbakọ njem ụlọ ọrụ na-enye nnyefe ọrụ. Ọ bụrụ na onye nke ọzọ na contractual mmekọrịta nwere ya nsoro na transports na ha onwe ha, nke abụọ ngalaba Waybill a na-eji gosi na ego nke nnyefe-akwụ ụgwọ. Ma akwụkwọ ngalaba jupụtara na 4 mbipụta. The mbụ akwụkwọ e zigara ka soplaya nke ngwongwo na ihe, na nke abụọ na-aga na asịwo ọnụ na ibu, nke atọ na nke anọ nke ọnụnọ na iga ụlọ ọrụ mgbe akara nke consignee nke nnyefe. Dabere-aka site na asịwo na TTH waybill gbara ụgwọ ọkwọ ụgbọala. The anọ oyiri Waybill zọọ na nnyefe oge na oge nke nnata e zigara ka nzukọ na-akwụ maka njem ọrụ.
Dejupụta consignment dee
waybill
Waybill (n'ụdị T 1) jupụtara nzukọ-soplaya mgbe mbata nke igwe ndị na-esonụ ọnọdụ:
- aha nke iga ọrụ;
- waybill nọmba mmasị na a igwe ga-anapụta àkù asịwo, na ụbọchị;
- ihe ọmụma banyere a ụgbọala (eme, ndebanye nọmba);
- na mkpịrịsị na aha nke onye na-akwọ onye bụ maka usoro nke ụgbọ njem;
- aha akwụkwọ soro ngwongwo (asambodo, invoices, na ihe ọzọ njem site ọzọ ụdịdị nke iga - invoices, àgwà asambodo, ma ọ bụrụ na ọ dị mkpa, wdg ...);
- ụdị containers na e ji mee ihe maka mkpo nke ibu, ma ọ bụ tinye a akara b / t, ọnụ ọgụgụ nke ebe, arọ nke otu unit nke ngwaahịa ke ngwugwu na ngụkọta arọ nke ibu.
Na ogidi, ndochi nke bụ nke dị mkpa maka ụdị ibu, na-etinye a gbaara. All ozi na-egosi na mbinye aka nke storekeeper (ego eme onye), nke ụgbọ mmiri na ngwongwo, na akara nke soplaya esop. Mbupu na-ewe n'okpuru ọrụ ya na-akwọ ma ọ bụ forwarder iga ụlọ ọrụ, nke ga-banye na ọ natara ego. Ọ bụrụ na ozu nke igwe na-anọkwasị na iji gbochie na-ezu ohi, na akwụkwọ a ga-etinye na akara nke akara.
Ibu nnyefe na asịwo
Mgbe mbata nke ụgbọ ala na acquirer, na idozi nke niile mbụ data (ọnụnọ nke zuru ezu set nke akwụkwọ, ike n'ezi ihe nke akàrà) na butuo ngwongwo, n'oge nke e nwere a ná mma nke data ekere ke akwụkwọ nke soplaya. Socket na n'ezie e kenyere ibu purchaser (ihe-eme onye) ịrịba ama na akwụkwọ, ma kaa akara site na nzukọ. Na iga ngalaba, ụbọchị na oge nke mbata nke ngwongwo na asịwo adreesị. Nke a dị mkpa karịchaa mgbe ụgbọ njem emebi ngwongwo. Na ihe omume nke na-ekwu mere soja na qualitative e ji mara nke ngwongwo na-ere ere dabeere kpọmkwem nnyefe oge na-agbanwe ọrụ maka nzukọ, emezu njem. Abụọ mbipụta nke dechara, aka site kwesịrị ekwesị stampụ na edebe ụbọchị izu Waybill na-ebute site ná ndị ọkwọ ụgbọala nke iga nzukọ, otu set nke akwụkwọ nọgidere site na asịwo dị ka a mere maka aha nke ngwaahịa natara na tax na nzube.
waybill
Echiche na Accounting
N'ihi na enterprise soplaya TMC waybill na Ụdị T1 na-eje ozi dị ka ihe ndabere maka ntọhapụ nke okokụre ibu na asịwo si nkwakọba nke ụlọ ọrụ D 62,76 K 41, 43, 45. The acquirer na ndabere nke akwụkwọ ndị a bụ ndị na-esonụ ajụjụ ozi akaụntụ: D 10, 19, 60 76. Transport ọrụ rụrụ site registers mgbe na-anata-atụ ụtụ isi akwụkwọ, dabere na-aza ajụjụ iwu enwekwu ego nke na-akwụ ụgwọ metụtara ọnọdụ: D 29, 20, 23, 25, 44 Iji 76, 60.
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