Menene dividends? Samun kudin shiga daga Securities: lissafi da kuma na haraji

Dividends - wani ɓangare na riba da aka rarraba a tsakanin wadanda suka kafa. Lasafta ta daya rabo. Biya ribar an rarraba a gwargwado ga yawan takamaiman mutum Securities. A dukan tsari alaka da kima da kuma lissafi na adadi kayyade ta Tarayya Dokar № 26 "A kan hadin gwiwa Stock Kamfanoni".

Sa haraji

A cewar Art. 43 daga cikin Tax Code, rara - shi ne samun kudin shiga samu da ɗan takara daga kamfanin a cikin rarraba kudi da zama bayan haraji, dangane da irin da kuma adadin na Central Bank.

Domin rara biya ba sun hada da:

• wanda ake, ɗaukar a tsiyacewa, ɗan takara a irin, tsabar kudi ba wucewa girman m babban birnin kasar taimako.
• kamar yadda Babban Bankin canja wurin ikon mallakar.
• ba riba tsarin domin aiwatar da wani aiki ko jawo wa kansu da Company, babban birnin kasar kunshi da gudunmawar.

Wanda yana da hakkin ya sami dividends? Income an biya kawai kambun da Securities.

iri hannun jari

A tsaro ajiya tabbatar da jiki mutane a kamfanin da kuma bada dama a yi maka wani rabo na ribar. Saboda haka, babban birnin kasar stock aka yi sama da maras muhimmanci darajar fice hannun jari. Dokar lambar 26, iri biyu CB ake tsare: kowa da fĩfĩta. A rabo a cikin total babban birnin kasar na biyu kungiyar dole ne ba wuce 25%.

All rijista hannun jari, watau. E., Suna sanya wa masu. A cikin darasi na da yancin shiga a CB sayan, sayar da sauran jam'iyyar da Central Bank of fractional hannun jari na iya tashi a cikin (Abubakar). Su lissafin kudi ne da za'ayi a cewar janar dokoki. Idan wani mutum ya sayayya biyu ko fiye da kasarun adadi na Central Bank of guda type, sai suka samar da daya cikakke.

Talakawa hannun jari ba da damar su masu shiga a cikin taron na yan, kada kuri'a, to sami albashi a cikin nau'i na dividends, kuma a cikin akwati na reorganization - wani yanki na dukiya. The adadin biya dogara a kan finsostoyaniya kungiyar.

The son rabo entitles mariƙin zuwa sami wani tsayayyen biyan bashin. Its size aka saita a matsayin wani kaso daga darajar da Securities. Shiga a cikin tarurruka, ko ta yaya tasiri cikin ayyukan da kungiyar, sun iya ba. A size of biya saboda a tsiyacewa ke kula da doka. Idan wani shiri na samar da dama iri hannun jari, da articles na jam'iyya ya kamata kuma a tsare jerin, lokaci da kuma size na biya.

Kamar yadda dividends ana biya?

Income iya biya kowane kwata, semester ko shekara. A yanke shawara a kan miƙa kudi yana zuwa da za a dauka a lokacin na gaba kwata, bayan da rahoto lokaci, da masu hannun jeri 'sujada. The adadin biya kamata ba ƙetare shawarar da Board of Directors. Term da kuma biyan sharuddan aka ƙaddara da doka. Ci a cikin daftarin aiki, wadannan sharuddan ba su rattaba kalma daga, da lokacin kada wuce watanni biyu daga ranar da shawara su biya.

iyaka

A Art. 43 Tarayya Dokar № 26 ya bayyana hani a kan biyan bashin. A musamman, kungiyar ba zai iya bayyana biyan kudin shiga a Securities:

• har da cikakken biyan bashin na Criminal Code.
• to repurchase da CBA, wanda suke cancanci samun ceto.
• idan a kan rana na yanke shawara akwai wata barazana daga fatarar da sha'anin, ko idan ta iya faruwa bayan da miƙa kudi.
• idan net kadara darajar ne kasa da ta mai izini babban birnin kasar, da ajiye asusun ko idan irin wannan halin da ake ciki na iya faruwa bayan da miƙa kudi.
• a cikin hali na Central Bank, da adadin biya ga abin da ba su tsare ta doka.

Haka kuma an haramta biya dividends a kan fi so hannun jari, idan ba a baya biya kudin shiga ga kowa hannun jeri na Central Bank. Yawanci, da yanke shawara biya da aka dauka dangane da sakamakon da shekara.

Ta yaya ne dividends?

Income a biya za a ƙaddara a kan tushen da sha'awa kudi:

-% = Gain / CC x 100%.

misali

Biyan dividends for 2015 aiko 22 dubu. Rub. Laifi kungiyar ne 10 dubu rubles, fuska darajar - .. 20 rubles, adadin da Central Bank -. 50 dubu guda ..

% = (22: 10) x 100% = 220%.

Per rabo sa 440 rubles. (22: 50).

Bu

Dividends ne samun kudin shiga, wanda aka biya daga net riba sauran bayan biyan haraji. Da za su tara a wani musamman ajiye asusu. Biya ake yi a tsabar kudi ko wasu kadarori. Ka yi la'akari da yadda lissafi da kuma lissafin kudi na samun kudin shiga daga dividends a Bu:

• DT84 "Tara gaira" KT75 "Lissafi a kan biyan kudin shiga" - dividends ana biya wa masu hannun jeri wanda ba ma'aikata.
• DT84 KT70 "ƙauyuka da ma'aikata" - accrued samun kudin shiga don hannun jeri-ma'aikata.
• DT75 (70) KT68 "Lissafi rami" - tare da babban yawa kange rami.
• DT75 (70) KT51 (50) - lissafi na "m" dividends zuwa hannun jeri.

Ka yi la'akari da yadda da records na samun kudin shiga (dividends) biya ta dukiya:

• DT84 KT75 (70) - biyan dividends.
• DT75 (70) KT68 - tare da babban yawa kange rami.
• DT75 (70) KT90 (91 "Sauran samun kudin shiga") - da tamanin da dukiya da VAT, wanda yana daukar kwayar cutar a bashi a kan biyan bashin da dividends.
• DT90 (91) KT68 - lissafta ga VAT a kan canjawa wuri dukiya.
• DT90, KT43 (41, 20, 26) - kuɗin da aka biya kudin canjawa wuri dukiya.
• DT91 KT01 (10) - rubuta kashe darajar dukiyar da bayar a cikin nau'i na dividends.

Bayan tsiyacewa na JSC biyan accrued dividends a kan duk hannun jari, baya daga cikin saba, yana da za'ayi a karo na biyu wuri, lokaci guda tare da biya na tsiyacewa darajar Securities.

misali

Hanya domin haraji na dividends dogara a kan data kasance ƙungiya daga samun kudin shiga daga ãdalci sa hannu a wasu kamfanoni, da kuma a kan gaban matsayi na wani haraji mazaunin na Rasha Federation daga jiki mutane.

Bari mu ce kamfanin samu a wannan shekarar, samun kudin shiga daga participations. Criminal Code kunshi 1000 hannun jari. Daga cikin wadannan, 700 guda mallakar Rasha kamfanoni, 50 inji mai kwakwalwa. - kamfanonin ketare, 200 inji mai kwakwalwa. - halitta mutum mazaunin kuma 50 inji mai kwakwalwa. - maras mazaunin halitta mutum. Hannun jeri 'gamuwa yanke shawarar biyan for 1 100 rubles da rabo. Kungiyar ta samu daga wani kamfani kamfanin dividends a cikin adadin 10 dubu. Rub. The adadin samuwa domin rarraba ne: 100 x 1000 = 100 dubu rubles ..

Revenue a biya ba mazaunin, shi ne 5 dubu. Rub (100 rubles. X 50 inji mai kwakwalwa.). Kamar yadda ga mutane da kuma kungiyoyi mallaki 50 pc. hannun jari, jimlar payout ne 10 dubu. goga. Haka kuma, mazauna sa 90 dubu. Rub. (100 rubles. X (700 + 200) inji mai kwakwalwa.).

To

Sa haraji a cikin nau'i na dividends samu ta hanyar mutane da ke kula da wasika daga cikin RF ma'aikatar haraji yawan SA-6-04 / 942. RPE da aka lasafta ga kalandar shekara, da kuma bayar da rahoto lokaci ne kowane kwata. Ga harkokin kasuwanci da ci gaba biya aka lasafta kowane wata a kan tushen da riba, a daidai lokacin da aka kiyasta. Saboda haka, domin lissafi na NPP a rarraba kudin shiga ga karo na biyu kwata 2015 rahoto lokaci zai zama watanni shida na shekarar 2015, da kuma na baya - na farko da kwata na 2015. Haraji a kan rara samun kudin shiga da aka lasafta a cikin kudi na 9%.

A kudi a cikin kasafin kudin bukatar lissafa ba daga baya fiye da kwanan wata na samu kudi a cikin banki, ko da rana ta miƙa kudi ga asusun. Yana dogara a kan abin da na bi a baya na kwanakin. Idan dividends aka canjawa wuri zuwa bashi ma'aikata ko aika da lambar akwatin gidan waya domin, da ranar samun kudin shiga ne ranar ciyarwa.

misali

A lokacin 2015 Company samu kudin shiga a cikin adadin 266 dubu. Rub. A hannun jeri 'taron ya yanke shawarar aika da wannan jimla don biyan bashin da na kafa samun kudin shiga. Criminal Code ne zuwa kashi 100 hannun jari, wanda 60 guda mallakar da shugaban kungiyar, 40 inji mai kwakwalwa. - maras mazaunin halitta mutum. A balance an kafa irin wannan sanarwa:

- DT84 KT70 - 159,6 dubu rubles .. (266: 100 x 60) - Director accrued dividends.

The adadin da sirri samun kudin shiga da haraji a biya shi ne: 159,6 x 0.09 = 14.364 rubles.

wayoyi:

- DT84 KT75-2 - 106,4 dubu rubles .. (266: 100 x 40) - accrued samun kudin shiga ba a mazaunin.

samun kudin shiga da haraji ba mazaunin

Idan tsakanin Rasha da kuma sauran kasashen rattaba hannu kan wata yarjejeniya a kan nesantar biyu haraji, da haraji kudi ne 9%. Idan wannan dokar ne ba samuwa, da adadin biya ne mai haraji a cikin kudi na 15%. Idan irin wannan takardar shaidar shi ne samuwa, da adadin haraji lasafta bisa ga dabara:

Rami riƙewa = ((ND: dari) dari x - PD) x 9%:

• ND - accrued dividends.
• Aude - jimlar adadin biya.
• Front - da adadin samu dividends.

misali

A lokacin 2015 Company samu kudin shiga a cikin adadin 266 dubu. Rub. Wannan adadin hada da 150 da dubu. Rub. samun kudin shiga daga participations. A hannun jeri 'taron ya yanke shawarar biya dividends. Income za a rarraba tsakanin biyu suka kafa: da darektan da kuma ba da wani mazaunin. A farko yana da 60 raka'a hannun jari, yayin da na biyu - 40 inji mai kwakwalwa. La'akari da rikodin a cikin CU:

• DT84 KT70 - 159,6 dubu rubles .. (266: 100 x 60) - dividends ana biya wa shugaban.
• DT84 KT75-2 - 106,4 dubu rubles .. (266: 100 x 40) - babu dividends ana biya wa wani mazaunin.

The adadin haraji da za a biya zuwa kafa na samun kudin shiga da aka lasafta kamar haka:

- 106,4 x 0.15 = 15.96 dubu rubles ..

- (0.6 x 266: 266) x (266 - 150) x 0.09 = 6.264 dubu. Rub.

Sirri samun kudin shiga da haraji rate 30%

Haraji na samun kudin shiga a wata mafi girma kudi da aka bayar kawai a yanayin saukan idan babu wani bayani game da CB kambun. Irin wannan halin da ake ciki na iya tashi idan bukatun cikin wadanda suka kafa ne izini mutum ko depositary. All lissafin suna da za'ayi bisa ga dabara:

Rami rara x = Adadi na 30%.

The adadin haraji za a biya a cikin wata daya daga ranar da ya faru na daya daga cikin wadannan abubuwan:

• ƙarshen haraji lokaci.
• da karewa da kwangila a karkashin abin da wakili za biya kudin shiga ga mariƙin.
• rarraba kudi.

lokuta na musamman

Ko da idan daya daga cikin wadanda suka kafa shi ne wani shiri, za ka har yanzu bukatar ci gaba sirri samun kudin shiga da haraji. The doka a kan wannan harka ba shi da iyaka ba a bayar. Dangane da ko wani mazaunin na kafa, a kan wani janar-akai haraji dividends.

Samu samu ta hanyar gado, su ne batun haraji a karkashin yanayi na musamman. Object gado - ya cancanci ya sami kudade. Saboda haka, kana bukatar ka ajiye da adadin biya sirri samun kudin shiga da haraji a wani kudi na 9% ko 15% da kuma canja wurin su zuwa ga kasafin kudin a kan lokaci.

Dalili na cikin lissafi na haraji ne a zahiri samu kudi da kuma adadin kudaden da cewa cikin wadanda suka kafa sun samu dama zuwa jefa. A kwanan wata na samu daga kudin shiga da aka gane biyan bashin kwanan wata. Saboda haka, a ranar da m ki sami albashi aka dauke su da kwanan wata na samu kudi da kungiyar. Irin wannan adadi ma ne batun haraji a kan na kowa filaye.