Atu utu

kawea te pūkete o te whakahaere-kore, me te moni whakahaere me te utu ngā kāwai i roto i te motuhake pūkete 91, e maha tuwhera iti-pūkete. hangaia Substchet 91-1 "Ētahi atu moni" te ki te tango ki te pūkete kore whakahaere-a moni whakahaere. Substchet 91-2 "Ētahi utu" he tika ki te tango i ki pūkete utu whakahaere-kore, me te āhua whakahaere. hiahiatia Substchet 91-9 te ki te tautuhi i te rerekētanga i waenganui i ētahi atu moni me ngā whakapaunga mo te wā o mua.

Kaute mō ētahi atu utu

pūkete i runga i te hunga-pūkete iti tāpiri accumulatively hua mo te tau pūtea katoa. I te mutunga o te marama tangohia ki te whakatau i te toenga o te marama pūrongo. whakaahuatia toenga Marama te i roto i te subaccount motuhake. A, no te mutu pūtea o nga tau, kia katoa iti-pūkete e kua whakatuwheratia whakaaro 91, ki te kahore hoki te pauna o subaccount, katia nga pūkete e raro subaccount 91-9.

No te subaccounts 91-1 i runga i tona nama e mōhiotia ana:

- hua e pā ana ki te whakarato o te whakamahi kore-tūturu i roto i te rawa i te kamupene o mo te utu;

- hua e pā ana ki te whakaratonga o ngā tika puta tika ki Mua i ahumahi, te tenenga, me rite te tahi atu momo o te mana whakairo hinengaro hoki he utu;

- puka, i honoa e ki atu whakahaere ki te whai wāhi i roto i te whakapaipai hea;

- hua e pā ana ki te hoko, me te tahi atu Tuhituhi-whiringa o ngā rawa pūmau, me te tahi atu rawa, e te hunga rerekē i te hua, moni, taonga;

- moni e pā ana ki te whakahaere pai hanga mo te whakarato o ngä hua pümau pütea mo te whakamahi, me te moni mo te whakamahi o moni pēke i roto i te pūkete i roto i nei i reira he tikanga o te whakahaere.

Ētahi atu whakapaunga whakahaere kua oti te tuhituhi i runga i te nama 91-2:

- utu e pā ana ki te whakarato o te whakamahi kore-tūturu i roto i te rawa i te kamupene o mo tetahi utu;

- predostvlenie tika e pā ana ki Mua, whakaaro ahumahi, nga mea katoa o mahi, kia rite ki te pai kia rite ki te tahi atu momo o te mana whakairo hinengaro hoki he utu utu;

- utu e pā ana ki te whai wāhitanga o te tahi atu mau faanahonahoraa i roto i te whakapaipai mana;

- utu e kua e pā ana ki te tukunga, hoko, me te tahi atu rawa, me te tuhituhi-atu o ngā rawa, i tua atu i te taonga, moni, me ngā hua;

- uara toenga o nga rawa, moni, e utu te whakahaere, nga utu e pā ana ki ngā ratonga utu, utu i whakarite ai, me deductions.

atu utu

Rekureihana i runga i tona whakaaro, 10/99 regulates te utu whakahaere. tango Na ki pūkete nga utu o ngā mahi tika o te kamupene, i roto i te tua ki te hunga e hanga ake te utu o te production, e kua oti te kitenga. utu whakahaere whakaaro e kua e pā ana ki te whai ake:

- te whai wāhitanga o ētahi atu kamupene i roto i te whakapaipai hea;

- te whakarato o ngā rawa kamupene mō te whakamahi rangitahi;

- disposals, tuhituhi-atu o taonga ngā rawa taketake rauemi ranei;

- takoha ki te utu tāpui i whakarite ai motuhake;

- utu o taurewa me whiwhinga;

- provisioning.

Ētahi atu utu e pā ana ki te Code Tax. faaoti ratou ki huanga te nui o mau ohipa me takoha, e kua kiia ki te hua pūtea o te mahi te kamupene o.

Ko te utu whakahaere ngā utu ki te hoko moni. faaoti ratou ki huanga te uara toenga i runga i te utu o te tākainga, transportation me etahi atu. kia utu whakahaere i te Tuhituhi-whiringa kia kitea i roto i te wā pūrongo, me e kua whai pānga ratou.

Me whäkina Information runga i te utu o te faanahoraa i roto i te tuhinga pūtea. Profit me mate pūkete o te kamupene kei utu, wehea e te utu o taonga, hua, ratonga, mahi, whakahaere, me te hoko utu, whakahaere-kore, me te utu whakahaere, me te faahiahia, te mea tetahi. E pā ana tenei katoa ki te "Ētahi utu" kāwai.