Haraji a kan ma'adinai hakar kuma ta ingantawa.

Kungiyoyin da hannu a karafa, da biya severance haraji, kazalika da lissafi na ƙasar haraji, wanda muhimmanci ƙara da adadin halin kaka. Rage haraji nauyin yiwu ta gyara wajen severance haraji da ake ji da mafi m Hanyar kudin lissafin kudi. Gana da aka lasafta bisa ga dabara na kayyade adadin cirewa ma'adanai (abu 339 NC.), Yana za a iya lasafta ta yin amfani da kai tsaye Hanyar aunawa na'urorin. kaikaice - a kan samuwa data a kan ma'adinai abun ciki a cikin gano albarkatun kasa. Da aka zaɓa hanya ya kamata a yi amfani domin lokacin kiranka na karafa ayyuka, ta gyara mai yiwuwa ne kawai a lokacin da canza fasahar raya albarkatun ma'adinai.

Har ila yau, a kan haraji hakar ma'adinai ayyukan da aka lasafta dangane da darajar ma'adanai, wanda za a iya ƙaddara da daya daga cikin hanyoyi uku: dangane da tallace-tallace farashin ban gossubventsy rinjaye a ba haraji lokaci. dangane da tallace-tallace farashin cirewa ma'adanai, data kasance a cikin wani da aka ba haraji lokaci. dangane da kiyasta darajar cirewa ma'adanai, wanda ya hada da kai tsaye halin kaka - da halin kaka hade tare da kawo albarkatun ma'adinai daidai da matsayin, kazalika tsaye ba ta halin kaka. Kusan kamfanonin biyan haraji a kan hakar albarkatun ma'adinai, da dama domin sanin ko kudin da aka kiyasta na da hanyoyi guda biyu, daban-daban tallafi hanyoyin la'akari tsaye ba ta halin kaka. A farko daga cikin wadannan ne a rarraba gwargwado ga rabo na kai tsaye halin kaka ga hakar ma'adanai a cikin jimla a cikin tsarin na haraji lokaci. na biyu - kiyayye raba haraji lissafin kudi na kai tsaye ba da kuma halin kaka ba alaka hakar ma'adinai. Bisa ga girma daga wadannan halin kaka, da alaka da kuma da alaqa da aiwatar da karafa, da biyan haraji ne iya bambanta da index of kiyasta darajar. Yin bincike na kaikaitaccen halin kaka, bayan kuma dauke da daban-daban hanyar rarraba duka biyu zažužžukan, kamfanin iya zabar mafi kyau daga gare su, da kuma gyara shi a cikin lissafin siyasa. Don tantance da ya dace a musamman hanya, shi ne ya cancanci a duba wani misali na kirga da haraji tushe ga hadu.

Zaton cewa kungiyar biya haraji a kan hakar ma'adanai, yana da wadannan tattalin arziki Manuniya: da kai tsaye halin kaka hade da samar - 60,000 rubles, ba alaka hako ma'adinai - 56.000 rubles. kaikaitaccen halin kaka alaka samar - 20,000 rubles. primary magani - 30 000 rubles. da sakandare aiki - 80000 rubles. sama kudi - 70,000 rubles.

Don lissafi da haraji a kan hakar ma'adanai da farko hanya, kana bukatar ka sami rabo daga kai tsaye halin kaka alaka samar, a total adadin kai tsaye halin kaka: 60000 (60000 + 56000) = 0.52. Kaikaitaccen halin kaka don tabbatar da dalilin da haraji tushe da aka lasafta ta halitta jimlar adadin wannan category na kudi domin rabo na kai tsaye kudi: (20,000 + 30,000 + 80,000 + 70,000) x 0.52 = 104,000 rubles. Saboda haka, lasafta darajar ne 164000 rubles (104,000 + 60,000).

Domin jarrabawa na biyu Hanyar lissafi wajibi ne don yin primary rabuwa tsaye ba ta halin kaka na aiki cikin kungiyoyin biyu: da halin kaka kai tsaye alaka da masana'antu tsari - 20000 rubles. sama kudi - 10,000 rubles. A rabo na kai tsaye halin kaka alaka karafa, aka bayyana kamar wancan zuwa na farko embodiment kuma shi ne 0,52. The adadin tsaye ba ta halin kaka kunshe a cikin kiyasta darajar, lasafta ta da dabara: K1 K2 + * K, inda K1 - tsaye ba ta halin kaka alaka da samar da ma'adanai. K2 - sama halin kaka za a kasaftawa. K - da rabo daga kai tsaye halin kaka. A lissafi ne kamar haka: (20,000 + 20,000 + (10,000 + 70,000) x 0,52) = 81600 rubles. Kaikaitaccen halin kaka ga sakandare aiki a cikin lissafin ba su shiga saboda ba su da wata alakarsu da hakar tsari. A kiyasta darajar ma'adinai adibas a cikin wannan yanayin adadin zuwa 141600 rubles (81600 + 60000).

Kamar yadda za a iya gani daga misali, aikace-aikace na biyu Hanyar rage haraji lissafin zuwa 22400 rubles tushe. Ya kamata a lura cewa wannan dabara ne dace da wadannan kamfanoni da cewa suna tsunduma a hako ma'adinai ayyukan ba ga resale, kuma don amfani a samar da wani kayayyakin. Domin inganta da haraji a kan albarkatun ma'adinai a cikin wannan hanya, kamfanin yana bukatar tsara wararriyar lissafin kudi na kai tsaye ba ta halin kaka, wanda zai bukaci ƙarin aiki. A daya hannun, ta yin amfani da za su kauce wa da'awar daga cikin haraji hukuma, domin makirci ba bisa majalisu gibba da kuma a kan yin amfani da wani hadadden lissafi Hanyar.