Kaute Tāke - reira ... te whakaaro o te kaute tāke. Tāke kaute o te whakahaere

Tāke kaute - he mahi ki te synthesize mōhiohio i ngā tuhinga tuatahi. kawea mōhiohio whakarōpū i roto i roto i runga i te tikanga o te Code Tax. Kei te whanake ahuru ratou ake pūnaha ai e kaute pupirikana kia kawea i roto i. Ko te whakaaro matua o te mahi - Definition o pātengi raraunga tohatoha pūtea herea.

rōpū kaiwhakamahi

Ko te whakaaro o te kaute tāke whakatau i te whai pänga. E wehewehea Kaiwhakamahi o ngā mōhiohio ki e rua ngā kāwai: roto, o waho. Ko te mahi whakamutunga o te whakahaere hinonga. Hoki ngā kaiwhakamahi ā-roto, ngā pūkete pupirikana - ko te puna o te mōhiohio i runga i ngā utu production-kore. Enei utu, i roto i runga i te tikanga o te Code Tāke, e kore e tangohia ki pūkete i roto i te turanga tatauranga. ki a ratou, i roto i ngā, ngā te utu o ngā momo o taiutu utua ki kaimahi kaimahi whakahaere ranei, i roto i te tua ki te utu tohua i roto i te kirimana, me te te moni o te āwhina rauemi. Whakaiti utu, ka taea e koe te arotau i te moni e taaketia ana mō ngā take tāke. kaiwhakamahi waho ngā hanganga mana tuatahi me kaiwhakatakoto whakaaro i runga i te tono o nga tikanga o te Code Tax. mana Tāke aromatawai te tika o te turanga, nga tātai, whakahaere te rere o te utunga e whakairia ki te pūtea. Consultants whakarato tūtohutanga ki te whakaiti deductions, whakatau i te ahunga o te kaupapa here pūtea o te kamupene.

mahi

Ka mau ia ki pūkete te ngākau nuitanga o ngā kaiwhakamahi, kia tuhia te reira te tahi mau raruraru, te whakatinanatanga o nei whakarato pūkete tāke. Ko ratou:

1. Hanganga o te mōhiohio pono, me te whānui i runga i te nui o hua me utu o te aufau i roto i te runga ki i te turanga fakapapau'i mō takoha herea i roto i te wā pūrongo.
2. Te whakarato o ngā mōhiohio kaiwhakamahi ā-roto, me te waho mo te tika o te mana, arotau o te tātai me te utu o nga moni i roto i te pūtea.
3. Whiwhi kōrero o te whakahaere hinonga e aa utu, me te whakaiti i te tūponotanga.

Pū o te whakahiato raraunga

Ka rite ki te tikanga ki te whakatutuki i te whāinga o te mahi i runga ake whakarōpū mōhiohio o ngā tuhinga tuatahi. Kaute me te mahi kaute pupirikana tata ki ia atu. Na, enei pūnaha whakatinana mahi rerekē. I roto i ngā, i te kaute tāke i roto i te whakahaere titau mōhiohio whānui anake. kawea kohinga Raraunga i roto i ngā tuhinga tuatahi. kia whakaata Tāke kaute o te whakahaere:

1. Ko te tukanga i ai te nui o te moni hangaia me ngā whakapaunga.
2. Ko te ture mō te whakatau i te rahi o te utu e kua riro ki pūkete mō te tāke i roto i te wā o nāianei.
3. Ko te rahinga o nga utu morehu, kei te whakawhiti ki te wā wa i muri.
4. Ture mō te hanga i te moni o nga rahui i hanga.
5. Ko te rahi o te tarahu ki te pūtea.

Information, e kore e whakaaturia pūkete tāke i runga i nga pūkete kaute. whakau ana tenei kai te tuhinga NC 314. kawea te haamauraa o te kaute tāke raraunga i roto:

1. Ko te tuhinga tuatahi. Kei a ia, i roto i era atu mea, tahuri i runga i me te tauturu Accountants.
2. rēhita tātari.
3. Te tātai i te turanga e taaketia ana.

ahanoa

Tāke Kaute - he haaputuraa me te whakarite o te mōhiohio i runga i te moni, me utu o te hinonga ki te whakatau i te mate, me te pai. Ka rite ki te whakamutunga, kia rite ki te tuhinga 247 protrude NC nui o moni i riro, heke e te nui o ngā utu. E wehea Whakapaunga mō ngā take tāke ki te hunga e kua riro ki pūkete i roto i te wā o nāianei, me te hunga e kua whakawhitia ki te muri. Ka rite tetahi o nga whāinga matua i roto i te faaotiraa manakohia o te nui o utu whakahauanga me te nui o nama o takoha ki moni i runga i te rā motuhake. Ko te kaupapa o te mahi kaute, ko ngā mahi kore-hua, me te ahumahi o te whakahaere, te whakatinanatanga o nei kua ia he fatongia ki te utu i te tāke.

te mau parau tumu

E rongoa nei i ngā pūkete e hāngai ana i runga i te whakapae matua e whai ake nei:

1. uara moni.
2. wehe Āhuatanga.
3. Ko te tonu o te hinonga.
4. Wā o te meka ōhanga o te ora.
5. Ko te raupapa o te tono o nga ture, me tikanga o te Code Tax.
6. Ko te taurite o te āhukahuka o ngā utu me te hua.

inenga moni

I roto i te runga i Tuhinga 249 Tāke moni i hoko takoto i runga i te moni katoa e pā ana ki ngā utu mō ngā hua i hokona tetahi mana rawa, e kua whakahuatia i roto i te ahua moni ranei. O Art. 252 o te Code whai e taunaki nga utu e he ōhanga tika rite whakapaunga whaitake. Ko te kupu ka kia te aroaro o ratou aro mātai i roto i ngā o te moni. Rihīti, te utu o i tātaitia te i roto i te moni ke e riro, ki pūkete roto i te taha ki te moni, kitea te nui o nei i roto i te moni. I roto i tenei take, te iritihia tuatahi i te pāpātanga whakawhiti o te Central Bank.

motuhake Āhuatanga

rawa sino, e kua puritia e te kamupene, me whakaaro motuhake i nga taonga no ki ētahi atu tangata, engari ko i te whakahaere. I roto i te NC, whakaaturia tenei parau tumu e te faatura ki taonga depreciable. E mohio ana ratou rite rawa sino, hua o mahi hinengaro, me ētahi atu taonga e kua puritia e te kamupene.

tonu pakihi

he tika Tāke kaute ki te mau tonu i nga wa katoa i roto i te oraraa o te hinonga me tona rā o kaporeihana ki te toremi / whakariterite anō. whakamahia tēnei parau tumu te ka te whakatū i te tukanga mō te tātai i te hekenga uara o ngā rawa. kawea tahua o nga moni tēnā i roto i anake mo te roanga o te kamupene, me mutu i te otinga o ngā mahi.

etahi meka Rangitahi

E ai ki te Art. 271 o te hua Tāke e anake mohio i roto i te wā i roto i nei whakatika ratou. Aita e hi'oraa e te taenga tūturu o moni, tika rawa, rawa. ka rite ki te tuhinga 272 e manakohia mō ngā take taake utu Tāke kia mohio ratou rite taua i roto i te wā ki e pā ratou. Aita e hi'oraa e te wa o te tohatoha tūturu utu ranei i roto i etahi puka.

te mau parau tumu i te tahi atu

Kei Tuhinga 313 Tāke Code he kai i raro i i takoto te aufau te ki te tono ngā wā katoa i te ture, me tikanga o te ture tāke i tetahi wā ki tetahi. E pā ana tēnei parau tumu ki ahanoa katoa, ngā mōhiohio e pā ana ki e taea te whakatakiruatanga o ki te hanga i te pūtake o te tāketanga. Tefito 271 me 272 whakatau te hiahia mo te aronga ōrite o ngā utu me te hua. fakahu'unga tenei parau tumu e kua oti te tuhituhi te utu i roto i te wā kotahi rite te moni ki te i kawea e ratou ki waho ki te tango.

pūkete Kaute me te tāke

Hanga i te pūnaha o te kohinga me te haaputuraa o ngā raraunga mō te whakatau i te turanga e taaketia ana, kia tango i te hinonga ōhanga ki pūkete he maha o ngā whakaritenga. kia whakaritea Tāke kaute kia whakarato ai ngā mōhiohio i ngā tuhinga tuatahi te whai wāhi ki:

1. Tonu whakaata i te meka o te ora ōhanga i roto i te raupapa wā.
2. systematization o ngā.
3. Hanganga o ngā tohu o te hoki i runga i takoha ki te whai pai.

Haunga te kaute, te whakahaere o nei kawea i roto i tino rite ki RAS me tūtohi o kaute, kahore e paerewa stricter whakaratohia hoki kaute tāke. I roto i te hononga ki tenei haaputuraa o ngā mōhiohio mō te whakatau i te turanga e taaketia ana e kawea i roto i runga i te tumu parau, whakawhanakehia e ratou o ratou ake pūnaha. I roto i tenei take, e kore e taea e te mana tāke whakapumautia herea mō ngā momo katoa o te tuhinga e whakamahia ana i roto i te hinonga.

Ko te tikanga o te pūrongo

Ka taea te hanga i te pūnaha kaute motuhake hinonga e kore te e pā ana ki te kaute. ka ia mahi i roto i tenei take e kitea i roto i te rēhita. Ko te ara tuarua - te whakahaere o te mahi kaute tāke te whakamahi i ngā mōhiohio kaute. Ko tenei whakatinanatanga iti mahi kaha, me te, reira, atu tika. Ko rite ki te tikanga o te Tuhinga 313 Tāke Code tenei tikanga. I roto i tenei täkupu e whakapumautia e turanga tātaitanga i runga i te mutunga o ia wā kaute i runga i te kaute tāke raraunga ina i Ch. kai 25 Tāke mō te whakarōpū me te fakanounou mōhiohio e pā ana ki te taonga, me ngā mahi ki te hanga i te turanga o te taake rerekē i te kaupapa whakapumautia e te ture kaute. Ki te te tūnga o te taua, e taea te hanga te tātaitanga o moni o utu whakahauanga ki te pūtea mā te whakamahi i te mōhiohio o te tuhinga tuatahi. I roto i tenei take, me te tuatahi whakatau koe i nga taonga, tango ki pūkete e reira e nga ture pupirikana me kaute ano, me te rerekē. Na, kia whakawhanake i tētahi tukanga mō te tono i te mōhiohio o te tuhinga tuatahi mo te hanganga o te turanga taaketia ana. I tua atu, ki te hiahia te waihanga i tētahi puka o rēhita mō te tīpako taonga, tangohia ki pūkete mō ngā take taake.