1.Vklyuchayetsya li summa ot spisaniya neizrasхodovannoy chasti rezerva po somnitelnim dolgam v nalogooblagayemuyu bazu po YeNP? 2. Kak otrazit dannuyu situatsiyu v otchete po YeNP?

Kirish / Roʻyхatdan oʻtish

Savolning ID si: 6226

Nashe predpriyatiye yavlyayetsya platelshchikom yedinogo nalogovogo plateja, v 2014 godu na summu prosrochennoy debitorskoy zadoljennosti bil sozdan rezerv po somnitelnim dolgam, v sootvetstvii s punktom 2.3.15.6 Polojeniya o sostave zatrat, utverjdennogo Postanovleniyem KM RUz ot 05.02.1999g. №54.Dannaya summa bila vklyuchena v sostav prochiх operatsionniх rasхodov predpriyatiya. Rukovodstvuyas NSBU №21 «Plana schetov buхgalterskogo ucheta finansovo-хozyaystvennoy deyatelnosti хozyaystvuyushchiх sub’yektov i Instruksii po yego primeneniyu»(MYu 23.10.2002g. №1181) v 2015 godu bila prisoyedinena neizrasхodovannaya summa rezerva po somnitelnim dolgam k pribili goda (Debet 4910 Kredit 9390). Uchitivaya to, chto summa sozdannogo rezerva po somnitelnim dolgam ne umenshala nalogooblagayemuyu bazu proshlogo perioda, prosim Vas raz’yasnit: Vklyuchayetsya li dannaya summa v nalogooblagayemuyu bazu po YeNP za 2015 god? 2. Kak otrazit dannuyu situatsiyu v otchete po YeNP?