Izinsizakalo ze-accounting zosomabhizinisi ngabanye eMoscow
Ngo-2022, umthetho uvumela osomabhizinisi ngabanye kwezinye izimo ukuthi bangagcini i-accounting, kodwa ukubalwa kwentela kubalulekile. Ngaphezu kwalokho, ngezinye izikhathi ibhizinisi lisadinga inani elikhulu lamadokhumenti ukuze ligcwaliswe. Amandla angadluliselwa ngoku-oda izinsizakalo zokubalwa kwezimali kosomabhizinisi ngabanye

Osomabhizinisi abasafufusa bavame ukukhathazeka ngezitatimende zezimali. Bazama ukuzilawula ngokwabo izinhlelo ukuze bahlanganise imibiko, kodwa ekugcineni benza amaphutha futhi babhekane nobunzima bentela. Ngakho-ke, amabhizinisi amaningi manje a-oda izinsizakalo zokubalwa kwezimali kubantu besithathu.

Izintengo zezinsizakalo zokubala zosomabhizinisi ngabanye ngo-2022 eMoscow

Ukugcinwa kwamabhuku (osomabhizinisi ngabanye ku-PSN ngaphandle kwabasebenzi)kusuka kuma-ruble angama-1500.
Amarekhodi okukhokha kanye nabasebenzikusuka kuma-ruble angama-600 ngenyanga ngesisebenzi ngasinye
Ukubuyiselwa kokubalwa kwezimalikusuka ku-10 000 руб.
Iseluleko se-accountingkusuka kuma-ruble angama-3000.
Ukukhethwa kohlelo lwentelakusuka kuma-ruble angama-5000.
Ukulungiswa kwemibhalo eyisisekelokusuka ku-120 rub. kuwo wonke

Intengo ithintwa ngokuqondile yilokhu:

  • uhlelo lwentela;
  • inani lemisebenzi ngesikhathi ngasinye (isikhathi samacala anjalo sihlala siyinyanga);
  • inani labasebenzi kuhulumeni;
  • isifiso seklayenti sokuthola izinsiza ezengeziwe.

Ukuqasha ama-accountant azimele eMoscow

Abanye baqasha ama-accountant azimele aphethe osomabhizinisi abambalwa ngasikhathi sinye. Izindleko ziphansi, kodwa ngenxa yomthwalo womsebenzi, ama-nuances ebhizinisi ngalinye ayaphuthelwa futhi izinga lomsebenzi liyawa. Ukuqasha i-accountant yesikhathi esigcwele kungaba nzima kusomabhizinisi. Kukhona indlela yokuphuma - ukufaka isicelo sezinsizakalo zokubala kude. Izinkampani ezinjalo zibizwa nangokuthi abahlinzeki be-accounting, i-outsourced noma i-remote accounting.

Ngo-2022, imakethe yezinsizakalo zokubala inezixazululo eziningana zosomabhizinisi ngabanye.

  • Amasevisi wephrofayela wokuzenzakalela. Kunemikhiqizo yangasese kanye nezipesheli ezivela emabhange. Azisusi zonke i-accounting kusomabhizinisi, kodwa zenza kube lula ezinye izinqubo (ukubalwa kwezintela, ukulungiswa nokuhanjiswa kwemibiko).
  • izinkampani zangaphandle. Banochwepheshe abaningi abahlukahlukene kubasebenzi babo, kodwa awudingi ukubheka okulungile. Umphathi wabelwe usomabhizinisi oyedwa noma isiteshi sokuxhumana esikahle (ingxoxo, i-imeyili) siyasungulwa lapho ungakwazi ukuxhumana nenkampani. Kukhona futhi izinhlangano ezinohlelo lokusebenza lweselula lapho, njengebhange elingumakhalekhukhwini, ungathumela khona imibhalo bese ukhetha izinsiza ezidingekayo.

Umthetho wokubalwa kwezimali kosomabhizinisi ngabanye

Izinsizakalo zokubalwa kwezimali zosomabhizinisi ngabanye ziyisethi yokubalwa kwezimali futhi, uma kunesidingo, abasebenzi barekhoda izinsizakalo ikhasimende, elimelwe usomabhizinisi, elizithola kusonkontileka.

Osomabhizinisi abangabodwana ngo-2022, kungakhathalekile ukuthi luluphi uhlelo lwentela, kungenzeka bangagcini amarekhodi okubalwa kwezimali. Kungokuzithandela. Lokhu kungatholakala ku-Athikili 6 yoMthetho Oyisisekelo Wokubalwa Kwezimali “Ku-Accounting” No. 402-FZ1. Kodwa-ke, usomabhizinisi ngamunye uyadingeka ukuthi aqophe imali engenayo, izindleko noma izinkomba ezibonakalayo. Ekupheleni konyaka, udinga ukuthumela imbuyiselo yentela futhi uyigcine esimweni sokucwaningwa kwamabhuku okungenzeka yi-Federal Tax Service.

Inani lombiko odingekayo okufanele uthunyelwe lincike ohlelweni lwentela olukhethiwe kanye nokuba khona kwabasebenzi. Khumbula ukuthi usomabhizinisi ngamunye kufanele abale amaphrimiyamu omshwalense ekupheleni konyaka.

Kodwa uma usomabhizinisi efuna ukusebenza njengosonkontileka ezinkampanini ezinkulu, athathe imali ebolekiwe emabhange, afake izicelo zamathenda, khona-ke ukubalwa kwezimali kudingekile. Akuwona wonke amabhange nabahleli bendali abacela imibhalo yezimali, kodwa kukhona umkhuba onjalo. Ukuze wenze ukubalwa kwezimali, uzodinga ukufunda i-Accounting Regulations (PBU) eMnyangweni Wezezimali2.

Ungamkhetha kanjani usonkontileka ukuze ahlinzekwe ngezinsizakalo zokubalwa kwezimali kosomabhizinisi ngabanye

Osomabhizinisi ngabanye kumele bazi ukuthi izindaba zokubalwa kwezimali, ukubalwa kwezimali zentela kanye nokubika zibaluleke kakhulu. Inhlawulo noma i-akhawunti yamanje evinjiwe enemali ingaba nomthelela omkhulu ekusebenzeni kahle kwebhizinisi. Ngakho-ke, kungcono ukunikeza le ndawo ochwepheshe abangagcini nje ukulungiselela imibhalo, kodwa futhi banesibopho sekhwalithi yokubulawa. Ukukhetha usonkontileka ukuhlinzeka ngezinsizakalo zokubala eMoscow kulula.

1. Nquma ukuthi yiziphi izinsizakalo ozinikezayo

Khumbula ukuthi awuthengi i-accountant ekude kosonkontileka, kodwa uhlu oluthile lwezinsizakalo zokubala zosomabhizinisi ngabanye inkampani ezokunikeza yona. Isibonelo, ukubalwa kwezimali, ukulungiselela nokuhambisa iphakethe lokubika, ukukhiqiza imibhalo yokukhokha, ukucela amadokhumenti kubalingani, ukuphathwa kwamarekhodi abasebenzi, ukuhlalisana, ukuhlola imibhalo eyisisekelo, njalonjalo.

2. Hlola okunikezwayo

Udinga ukunquma ukuthi yiziphi izinsizakalo zokubalwa kwezimali ibhizinisi lakho nawe njengosomabhizinisi ngamunye ozidingayo, dweba imigomo yakho yereferensi futhi uqoqe iziphakamiso ezinkampanini zalo. Naka futhi uhla olungenzeka lwezinsizakalo ezengeziwe ezinganikezwa. Phakathi nengxoxo nommeleli, cacisa wonke ama-nuances ozithandayo.

3. Nquma ngosonkontileka

Ungaholwa ngentengo yodwa. Okubalulekile isipiliyoni senkampani, ukuthi uhlelo lokusebenzisana neklayenti luhlelwe kanjani, ukuthi inqubo yokuhlinzeka ngemibhalo eyisisekelo ihlelwa kanjani. Thola ukuthi unesibopho yini uma kwenzeka amaphutha. Buza imibuzo ehlobene nesisekelo se-accounting: ngesisekelo sokuthi yimiphi imikhiqizo yesoftware egcinwayo, ngezindleko zikabani? Ingabe banikeza ikhophi yasenqolobaneni, ingabe bakulungele ukubuyisela isisekelo sakho se-accounting lapho kunqanyulwa inkontileka? Ngo-2022, imihlangano ye-inthanethi yenziwa yizinkampani ezihlinzeka ngezinsizakalo zokubalwa kwezimali kosomabhizinisi ngabanye eMoscow ukuze kuxoxwe ngezidingo zeklayenti ngokuningiliziwe, ukuze bajwayelane nomgcini-akhawunti ozoba nesibopho sokubala.

Okufanele ukunake lapho ukhetha usonkontileka wezinkonzo zokubalwa kwezimali kosomabhizinisi ngabanye

  • Imikhiqizo yesofthiwe lapho inkampani igcina khona amarekhodi.
  • Ingabe usonkontileka uyavuma ukubuyisela isisekelo uma kwenzeka kunqanyulwa inkontileka.
  • Hlaziya umlando wenkampani kanye namacala ayo. Yimaphi amaklayenti asebenze nawo futhi isikhathi esingakanani? Akufanele uxhumane nabadlali bemakethe abakhulu kakhulu - abanayo intshisekelo yezezimali ekusebenzeni nosomabhizinisi abangabodwana.
  • ubuchwepheshe bosonkontileka. Lapha kufanelekile ukubuza ukuthi inkampani igcina kanjani idatha, kungakhathaliseki ukuthi isebenzisa isipele, noma ngabe inezitifiketi zokuphepha eziqinisekisa ikhono layo kule ndawo.
  • Izinkampani ezihamba phambili ziqinisekisa isikweletu kumakhasimende. Le nto iphinde ibekwe kwinkontileka ekhombisa imikhawulo ethile yesinxephezelo.
  • Isikhathi sokuphendula ezicelweni zamaklayenti okungenzeka. Kakade ngale nkomba, umuntu angahlulela ukuthi usonkontileka wesikhathi esizayo uzoqhubeka kanjani nokuphendula izicelo zamakhasimende.

Yiziphi izinsiza ezengeziwe zokubala ezinganikezwa yi-IP

Ukuhlelwa kwezezimali nentela2000 rub. / Ihora
Ukubalwa kabusha kwesisekelo sentela ngokuphathelene nokunikezwa kwamadokhumenti ngemva kokuphelelwa yisikhathi esisungulwe ishejuli yokusebenzisana yesikhathi samanje sokukhokha.Ama-ruble angu-1250.
Ukulungiswa kwezimemezelo ezibuyekeziwe zezikhathi zokubika ezedlule (ngaphandle komsebenzi wokucubungula imibhalo eyengeziwe nemisebenzi)Ama-ruble angu-1250.
Setha ama-accruals kanye nezimali ezibanjwayo, imibiko yokukhokha1250 rub. / Ihora
Ukubuyisana kwezibalo nesabelomali nentela, impesheni, umshwalense wezenhlalakahle1250 rub. / Ihora
Ukulungiswa kwephakethe lamadokhumenti ngesicelo sentela, isikhwama sempesheni, umshwalense wezenhlalakahle kanye nokusekelwa kokuhlolwa kwedeski1250 rub. / Ihora

Ngokungeziwe ekubalweni kwezimali okuphuma ngokuqondile, sikulungele ukweluleka osomabhizinisi ngezinqubo zakwa-HR, ukuphathwa kwamadokhumenti, ukwenza ukubonisana kwentela nokubalwa kwezimali, nokwenza ukuhlela kwezezimali nentela. Ungakwazi uku-oda izitifiketi ezinkampanini mayelana nebhalansi ku-akhawunti yamanje nasedeskini lemali, mayelana nesimo sokutholwayo / okukhokhwayo.

Uma bekudingeka ukubala kabusha isisekelo sentela ngokuphathelene nokunikezwa kwamadokhumenti ngemva kokuphela kwesikhathi esisungulwe ishejuli yokusebenzisana yesikhathi samanje sokukhokha, abakwangaphandle bakulungele ukusenza. Noma dweba izimemezelo ezibuyekeziwe zezikhathi zokubika ezedlule.

Osonkontileka sebekulungele ukwenza imisebenzi ye-niche kasomabhizinisi: ukubhaliswa kwama-waybillsimibiko kusengaphambili kanye nama-oda okukhokha.

Imibuzo nezimpendulo ezidumile

Uphendula imibuzo Umqondisi Jikelele we-Neobuh Ivan Kotov.

Ungonga kanjani izinsiza ze-accounting kosomabhizinisi ngabanye?

- Ukudlulisa i-accounting ku-outsourcing kuzosiza nje ukonga ezinsizeni zokubala. Shintshela nabalingani ekuphathweni kwedokhumenti ye-elekthronikhi (EDM). Ungakhohlwa ukuhlola idatha evela kozakwabo. Ungathatha eminye yemisebenzi elula ngokwakho - ukuzibandakanya ekwakhiweni kwama-invoyisi. Umqondo wukuthi ama-oda ambalwa owanikeza inkampani yamabhuku ezimali, izinga lawo lizoba phansi. Ngaphezu kwalokho, amafemu akhipha imali anezinhlelo zentela zemisebenzi ehlukene ngokuhambisana nemisebenzi edingwa yikhasimende.

Ingabe i-accountant yenkampani ekhipha imali inesibopho sezinto ezibonakalayo kusomabhizinisi ngamunye?

- I-accountant ayinasibopho somuntu siqu, kodwa inkampani. Kunkontileka nenkampani, imikhawulo yesikweletu kanye namanye ama-nuances mayelana nalolu daba kufanele kucaciswe. Izinkampani ezibucayi nazo zinikeza umshwalense wokuzithandela wemisebenzi yazo. Uma kwenzeka iphutha, umonakalo omkhulu uzobuyiselwa.

Uyini umehluko phakathi kwe-accountant yesikhathi esigcwele kanye nenkampani ekhipha imali yosomabhizinisi ngabanye?

- Kukhona ama-pluses kanye nama-minuses omhlinzeki wesevisi ye-accounting uma kuqhathaniswa nochwepheshe wesikhathi esigcwele. Inkampani ngeke iye eholidini, ilivu yokubeletha, ngeke igule. Awudingi ukukhokhela amaphrimiyamu omshwalense ngakho, khokha iholo leholide. Ngaphezu kwalokho, inkampani, njengomthetho, ayisebenzisi nje kuphela ama-accountant anolwazi oluningi, kodwa futhi nabameli kanye nezikhulu zabasebenzi. Bakulungele ukunikeza osomabhizinisi ngabanye ngohlu lwezinsizakalo. Okuwukuphela kwe-drawback ehlotshaniswa nokudluliselwa kwe-accounting ekukhishweni komsebenzi "ukuntuleka kokufinyelela emzimbeni". Okusho ukuthi, lesi akusona isisebenzi sakho, esinganikezwa umsebenzi owengeziwe, shayela nganoma yisiphi isikhathi. Okunye okungalungile ukuthi udinga ukuhlunga ngokuzimela futhi ugcine ingobo yomlando yemibhalo eyinhloko, kodwa ngakolunye uhlangothi, lokhu kukufundisa ukugcina izinto zihlelekile (i-EDM nayo iyasiza lapha). Izinkampani zenza imisebenzi yokubalwa kwezimali kahle nangempumelelo, kodwa zisebenza ngokwesicelo seklayenti.

Indlela yokulawula ikhwalithi yomsebenzi wosonkontileka ngemuva kwezinsizakalo zokubala ezenziwe ngosomabhizinisi ngabanye?

- Akunzima ukuhlola izinga lomsebenzi ekulinganisweni kokuqala. Usomabhizinisi ngamunye akufanele abe nezinhlawulo kanye nezicelo ezivela kuziphathimandla ezilawulayo ngokubika okungahanjiswanga ngesikhathi noma ngamaphutha. Usonkontileka omuhle unikeza izeluleko ezifika ngesikhathi zendlela yokwandisa intela nokusebenzisa izinzuzo. Ngokuvamile izinkinga zembulwa ngesikhathi sokuhlolwa kwentela, futhi njengoba zenziwa ngokungavamile, usomabhizinisi ngamunye kuphela ngemva kwesikhashana ufunda ukuthi kukhona okungalungile nge-akhawunti yakhe. Kulesi simo, ukuhlola okuzimele kungasiza. Kodwa-ke, udinga ukusebenzisa imali eyengeziwe kuyo, futhi akubona bonke osomabhizinisi abanayo. Ikakhulukazi uma kukhulunywa ngamabhizinisi amancane. Kunezinkampani zama-accounting ezenza izinqubo zokucwaningwa kwamabhuku kwangaphakathi: izinga lokubalwa kwezimali kumakhasimende libhekwa ingxenye ehlukene yenkampani ngokwayo. Lesi akusona isiqinisekiso sekhwalithi esingu-100%, kodwa kunikeza iklayenti ukuzethemba okwengeziwe kokuthi konke kuzohamba ngokuhlelekile nge-akhawunti yakhe.

Imithombo ye

  1. I-Federal Law No. 06.12.2011-FZ ye-402 "Ku-Accounting". https://minfin.gov.ru/ru/perfomance/accounting/buh-otch_mp/law/
  2. I-oda langomhla zi-6 kuMfumfu, 2008 N 106n EKUVUMELEKENI IMITHETHO YOKUBALWA KWEZIMALI. https://normativ.kontur.ru/document?moduleId=1&documentId=356986#h83

shiya impendulo