Kaupapa Tolling - he aha te mea te reira? Kaute mō ngā mahi tukatuka tolling

Ka taea te kawea pātuitanga hanga i roto i te mahi i roto i ki te whakamahi o te kaupapa tolling. hononga e hāngai ana whakapumautia ki whakaaro ki nga whakaritenga o te Code Civil, me te puna o te ture whakahaere kaute pūtea i hinonga Russian. He aha te mea ratou pū? Kia pehea te ko te ngā tukanga kaute e tohu te kaupapa tolling?

Tolling: te āhua o whanaunga ture

Hei tīmata ki te tautuhi he aha e whakaaro nga tikanga o ngā waenganui i hinonga.

kaupapa Tolling o hinonga pakihi ture ngā tango i tetahi taha o te hoko - pūtukatuka - rauemi i runga i davaltsa mana o te kiritaki mō te whakaaro o te tukatuka atu ranei hokohoko i tetahi hua. Ko te kupu e kore e te utua te utu o te rauemi e hāngai ana i te wa e rite ana ki te hua o to ratou maimoatanga, tae atu i te tukunga o ngā hua oti tukua ki te kiritaki i roto i te wā.

He āhuatanga nui o whanaunga, e kua āhuatanga e kaupapa tolling - kaute. Kei te kawea te reira i roto i te whakamahi i te tūtohi o ngā pūkete whakaaetia e te ture. Mau tolling kitea i roto i te pūkete 003, e pā ana ki te whārangi atu-toenga. Tika kaute utu e pā ana ki te tukatuka o te rauemi e taea te kawea atu motuhake i te tukanga e faaite te putanga paerewa e taonga (ka huaina i roto i tenei tuhinga ka aparau i tatou i roto i ngā taipitopito). Ko te hanganga o te utu e pā ana kia rite ki te taua, e faaite te tukatuka o ratou hinonga ake rauemi, me te haunga o tohu tika te utu subcontracting me nga utu e pā ana ki te whakatinanatanga o te putanga.

haina rōpū whanaungatanga, i roto i te take o te kōwhiringa o tenei tikanga pāhekoheko rite kaupapa tolling, he kirimana. Fakakaukau ki ona āhuatanga.

Ko te kirimana ki te kaupapa tolling: he aha e ona āhuatanga?

I roto i te meka, whakaaro te whakaaetanga e te momo o te kirimana. Ko te kupu, ina tuhi ake rōpū ā-ture kia arata'ihia matua i te Code Civil.

Ko te kirimana, i te mea i raro i te kaupapa tolling, kua whakaritea, i roto i ngā:

- te ingoa me te nui o te rauemi raw, tuku nei i te kiritaki ki te pūtukatuka;

- te ingoa me te āhuatanga o te hua ki te kia hangaia i ngā rauemi raw;

- ki te ngā i roto i nei kotahi rōpū kua whakaora i te rauemi, me te tahi atu - ki te hangarua ratou i roto i te tikanga i whakaritea;

- te utu o te tukatuka, me te te raupapa i roto i nei te whakataunga mahara o kaute o nga rōpū;

- waka tikanga tolling me nga hua o tona tukatuka;

- tawhā characterizing te kaha o te kohi rauemi raw, te haamauraa i paerewa o te parekura hangarau o te hanga ururua, te hanganga o te hekenga tūturu i raro i te tolling.

I roto i te kirimana, o te akoranga, e taea te whakaritea me ētahi atu tikanga. Hei tauira, te tikanga o te tātai i te taha tika (i roto i te moni wahi o ngā rauemi mata ranei hua oti ranei).

Ko tā hoki Tolling kaupapa ture te hanganga o te maha tika nui o ngā tuhinga hei tapiritanga te kirimana i roto i te pātai. A feruri i to ratou taipitopito tauwhāiti.

Tuhinga ki kaupapa tolling: āhuatanga tono

Te taahiraa matamua i roto i te whakatinanatanga o te kirimana, rawa te wahi ako i runga matou, kaiwhakawhiwhi rauemi raw tukua ki te pūtukatuka. Ki runga ki te otinga o tenei tikanga tino maha e hanga e e te mahi motuhake, e tuhi te ingoa, te nui, me te utu o ngā rauemi mata i roto i runga i te kirimana. I roto i tenei take, e kore e mohio mōhiohio e pā ana ki Takahanga i roto i te tuhinga, no te mea e kore e tikanga subcontracting o kaupapa tukatuka rauemi raw ngā tātaitanga o Takahanga i te kiritaki, me te te putanga o te tika ki te tango tāke i runga i te taha hāngai o te tahi atu whanaungatanga.

Mā te rauata

Tētahi atu tuhinga, e taea te mahi i ka whakawhiti rauemi i te kiritaki ki te pūtukatuka - pire. I te wa ano hoki e taea te tahi i te reira e te tuhipoka tuku rihīti ranei. Me noaa te tuhinga e hāngai ana, e te whakawhitia te rauemi raw ki te kiritaki i runga kaupapa tolling. e tūtohu ana ki te tuhi i te kōrero nama o te kawenata i waenganui i nga rōpū - te tuhinga maha, te rā o tona whakaputanga.

Receipt o ngā rauemi mata tukua te nuinga whakaputaina i runga i te pūtukatuka kararehe. Tenei tukanga tā te whakamahi o te raupapa nama matua - te reira whakaata hoki te meka e whai wāhi nga rōpū ture tuku kaupapa tolling me tukatuka o ngā rauemi mata.

hanga te rōpū i muri o ngā tuhinga kei te tika i roto i te whakatinanatanga o etahi ngā mahi i roto i te whare putunga - pērā i, mo te tauira, te whakawhiti o ngā rauemi mata i roto i te tipu i roto i te tukatuka kia. Here e taea hoki te whakamahi i nga nama rerekē.

I muri i te hua oti hangaia i ngā rauemi raw, e taea te poto whakanohoia reira i roto i te whare putunga i roto i te faaineineraa no te tukuna. Ko te take i tae mai nga hua oti i roto i te kōwae whakahaere tika wāhi i roto i te tukatuka o ngā rauemi mata, a ka kua hanga i roto i te whakamahi o te tuhipoka motuhake. I roto i te tahuri, ka waiho taonga pā te kiritaki motuhake pire papaitia.

Pūrongo i runga i kaupapa tolling

Ko te tuhinga muri puta e te roto i te anga o whanaunga i waenganui i te hoko me te pūtukatuka o ngā rauemi raw tukua, - te pūrongo i runga i te whakamahi o te rauemi. titau Ko tōna faaineineraa te Code Civil. Whakaatu ana tēnei pūrongo i te ingoa, me te nui o:

- raw rauemi kua oti nei te riro, ka tukatuka;

- oti hua pūtukatuka tukua;

- ururua i i hanga e i roto i te anga o te production.

Ki runga ki te otinga o te tukatuka o taonga i hanga ki runga ki te kōmihana puta te mahi o te fariiraa me te tuku. whakaritea te reira i te uara o te tikanga mo te ahumahi o ngā hua pūtukatuka. Hoki whanaunga rōpū, i tukua hua i roto i te anga o tenei tikanga ture, rite te kaupapa tolling, me te whakarato i te kiritaki ki te nama.

Kia whakaaro inaianei tatou nga mita te taake e tohu i te hōputu pūrongo o whanaunga i roto i te mahi.

kaupapa takoha tolling

E kore e te utu o te rauemi, i whiwhi nei i runga i kaupapa tolling, ake i te turanga tāke o te kamupene, i te maua e raro i te tukatuka kirimana. Heoi, ka tae mai te reira ki te hoko o ngā ratonga e pā ana ki te hanga o ngā hua i ngā rauemi mata, i hanga te turanga pupirikana te. Kei te tatau te reira i hāngai i runga i te utu o te tukatuka i te rauemi raw te taua rauemi ranei, engari hāunga takoha.

I roto i tenei take, tātai Takahanga te i te tere o 18%. Tāke i runga i nga rauemi, mahi me ngā ratonga e i utua i roto i te tikanga ki te whakarite i te tukatuka o ngā rauemi mata, kia kia kawea ki te deductible pūtukatuka.

Income o te kamupene i whakamana i te tukatuka Subcontracting, tautuhia rite te nui o te kirimana. I roto i te tahuri, tatau nga utu pūtukatuka i runga i nga utu e pā ana ki te whakatinanatanga o te mahi e hāngai ana. e kore e tangohia utu o ngā rauemi raw ki pūkete.

Me tohatoha ngā umanga kaute utu tika o hanga o te hua i roto i te pauna o te mahi i roto i te ahunga whakamua. kua oti te tuhituhi tika ngä utu käore i roto i to ratou whakatinanatanga.

tāurunga kaute

Ka rite ki tuhia ki runga ake matou, tetahi o nga āhuatanga tino nui o te taua tikanga ture, rite te kaupapa tolling, - whakaaro, o ona ngā mahi wāhanga. Kia whai whakaaro ano tatou i roto i atu taipitopito te mea rite e waea e taea te kupu, e maharatia a.

Kua kawea te ngā mahi taketake e whai ake nei i roto i ki te whakatinanatanga o te tukatuka tolling:

- te fariiraa i te whakatakoto kirimana (kitea waea 51 Taipitopito, nama 62-2);

- mea ai o te nui Takahanga whiwhi (76 Taipitopito, nama 68);

- he whakaata o te utu o ngā rauemi mata, tangohia nei ki te whare putunga (003 Taipitopito subaccount "Warehouse");

- Tuhituhi-atu o ngā rauemi mata i roto i te atu tukatuka (Credit 003);

whakawhiti Kaute tolling ki te toa (Am 003, iti-pūkete "Tukatuka") -;

- he whakaata o te utu e pā ana ki te tukatuka o ngā rauemi mata (AT 20, Km 02);

- te whakatamarikitanga o te hua oti i te toa (Am 002);

- Tuhituhi-atu o ngā rauemi raw whakamahia (Rm 003, iti-pūkete "Tukatuka");

- Tuhituhi-atu o ngā utu e pā ana ki te tukatuka o (Ara 90-2, Km 20);

- he whakaata o moni i raro i te kirimana ki te kiritaki (DR 62-1, 90-1 Rm);

- te tātaitanga Takahanga i runga i te utu o te tukatuka i te rauemi raw (AT 90-3, Km 68);

- te whakatamarikitanga o tangohanga e Takahanga (Dt 68, Km 76);

- whakatinanatanga o te tukuna o ngā hua oti ki te kiritaki (Km 002);

- faitoraa utu mō mua (DR 62-2, 62-1 Rm);

- te taenga o utu i te kiritaki (AT 51 KT 62-1).

Ki te whai kiritaki e rave rahi pūtukatuka, kawea te kaute i roto i te kaupapa tolling te roto ki te whakamahi o ngā tauākī wehe mo ia counterparty, e tuhi ngā mōhiohio i runga i takoha whiwhi, me te hua hua rite ki te hua o to ratou tukatuka.

He aha ētahi atu onäianei kia tohu i te kaute i roto i whanaunga ture i roto i te pātai? Runga ake tuhia matou e kia te kaupapa tolling, nga rōpū whai wāhi o whanaunga ture, e rapu rēhita i roto i te rēhita kaute o te pūtukatuka, wehea nei i te tukanga hāngai e faaite te tuku paerewa o te taonga. Ka ako matou tenei ake mita.

kaute motuhake production paerewa, me te subcontracting

Ko e mo'oni, whakaaro tetahi o nga āhuatanga tino nui o te hononga ture te rite te kaute motuhake o ngā rauemi mata me hua oti, e tohu whanaunga i roto i te anga o te tolling me kaupapa production paerewa. He aha e ona āhuatanga?

Ko te uaua matua o kaute, ki te whakahohe rite te kaupapa tolling mahi ki te counterparty, me te paerewa i ai te u iho hua nga taonga, ko ki wehe te ngā tukanga kaute mo te momo hua taua. Ki te he te reira 2 momo rerekē o ngā hua, ka hanga te otinga te nui māmā. Otiia ki te mea nga momo tēnā o te taua taonga, he reira uaua atu ki te pupuri i te record.

Tohunga whakapono e me haere tahi te kaupapa tolling i te whai wāhi, rawa tango ki tikanga pūkete e rerekē i te hunga e tohu i te tuku paerewa o te taonga i teie nei. e kore he ngāwari ki te whakaoti i tenei mahi. Ko tētahi o nga taputapu ki te whakaoti e te mea ki te whakamahi i ngā pūkete rerekē.

Na, kia ngā subcontracting hanga taiawhio o ngā tukanga, rite kitea i roto i te pūkete 003, me te paerewa - ki pūkete 10. Ki te whakaaro ki te rēhitatanga o ngā hua oti, e taea te whakamahi i te reira, aua, pūkete 002 me 43. Kei te riro te reira e i roto i te pūkete nama 20 e tuhia anake ratou ake utu o nga rauemi hinonga. Tolling, i roto i te tahuri, e kore e whakaurua i roto i te utu. Loan pūkete 20 kia whakaritea ngā utu o ngā hua oti, mea ka te reta kia whakaturia i roto i te pūkete nama 43 40. ranei Correspondence i te take o te tukatuka ka kia whakatupato ki 90-2, me te nama o te pūkete 20.

kaupapa Tolling o production, ina tae mai te reira ki te tuku o te taua taonga, titau te tohanga o te putanga ki 2 kāwai - ratou ake, me te hua i raro i te kirimana ki te counterparty i runga i te pūtake o te tikanga e tohu i te kohi o ngā rauemi mata. Chance Ko te tolling motuhake kē me te whakaaro i runga i nga whakahaeretanga o production paerewa. fokotu'u mai ia e namahia te tolling tempering te toa e i te pūkete 003 me i te wa ano e rite ana hei kaikaute mai ki te toenga i roto i waea te whakamahi i nama, me te nama pūkete 10 76. tenei reta whakamahia i roto i te pūkete nama 20 me nama pūkete 20 - ka kawea te Tuhituhi-iho te roto i te utu o ngā rauemi i roto i te hanga, me te nama, me te nama pūkete 43 20 - ka mahi tuku o ngā hua oti.

O te akoranga, ano kia kia whakahaere ngā pūkete motuhake i roto i te kaupapa tolling i te tahi atu mau parau tumu, pērā i te hanganga ture ki te pokapū ture ahumahi tohutohu, tango ki pūkete te peculiarities o te hinonga ngā.

Aunoatanga o te mahi kaute i runga i kaupapa tolling: te whakatau taketake

arotakehia matou nga ngā tukanga e tohu i te kaute i raro i te kaupapa tolling, i roto i te maha ngā take, whakatinana i roto i te hinonga nui, me to ratou whakatinanatanga i roto i te rōrahi hiahiatia e taea e te wā rawa e kai ana i waho te whakamahi o te aunoatanga.

Kati te reira taputapu watea ai hei momo e tika ana, ki te kaimahi i te kamupene he hononga tikanga rite kaupapa tolling "1c: UPP." mahara e te whai wāhi o te akatuke'anga hōtaka kaute rongonui, urutau ki te tango pūkete o te ngā tukanga i roto i te pātai. āhuatanga tēnei otinga e te atanga hoa kaiwhakamahi rawa, e taea ana ki te whakatinana i te ngā tukanga e tika ana i ngā wā katoa.

Aunoatanga o kaute: te whakamahi o te hōtaka "1c"

Ki te te mahi, ko te ki te ite i te hononga e ngā he kaupapa tolling, "SCP" fokotu'u tona otinga i roto i te anga o te hātepe e taea te tono ki e rua kiritaki me pūtukatuka. Hei tauira, ki te ka tukua te kamupene he rauemi raw mō atu tauira production, whakarato te hōtaka tauwhāiti otinga ki te raruraru i roto i te maha o ngā wāhanga:

- hanganga o te tikanga ki te kaiwhakarato;

- te whakawhiti o ngā rauemi mō te tukatuka atu;

- mahi o ngā ratonga e whakaratohia ana i raro i te pūtukatuka kirimana.

Ko te whakarerekētanga ōrite o "1c" ka taea tona whakaaro, ki te kaute tika tāurunga raro ki te puka tika o te reta i waenganui ia ratou.