Qeybta la dejiyay waxay ku lug leedahay ku daridda iyo ka goynta kharashyada qaarkood iyo waxyaabaha kale
Sidee loo Xisaabiyaa Qalab Beddelay?
Xisaabinta saldhigga wax ku oolka ah ee hantida waxay ka bilaabataa qiimaha asalka ah ee iibsashada. Waxaad kordhi kartaa saldhiggaaga iyada oo lagu darayo xaddiga lacagta aad ku bixisay hagaajinta hantida, iyo sidoo kale qaddarka laga yaabo inaad bixisay khidmadda sharciga ama iibinta kharashka.
Hoosadaada ayaa hoos u dhacaysa haddii aad ka jarato qadarka aad horey u sheegtey canshuur dhimista, sida qiimo-darrada, khasaaraha khasaaro, ama tuugo khasaaro.
Halkan waxaa ah Tusaale
Aynu sheegno inaad iibiso guryo xaqiiqo ah oo aanad ku noolayn lambarada loo baahan yahay sanadka si aad u oggolaato inaad u qalanto raasamaal ka baxsan canshuurta. Saldhiggaagu wuxuu noqonayaa lacagta ugu badan ee aad bixisay guriga. Waxaad markaa ku dari kartaa tan kharashka hagaajinta raasumaalka ee laga yaabo inaad u sameysay, iyo weliba wakiilada wakiilada iyo kharashyada kale ee iibka.
Laakiin weli laguma samayn. Haddii aad ka soo iibsatay hantida canshuur celintaada markaad haysatid, waa inaad si firfircoon dib ugu soo celisaa kuwa ka goosanaya iyaga oo sal looga dhigayo asalkaaga ka dib markaad ku darto kharashyada kor ku xusan.
Shaxda soo socota waxay muujineysaa qaybaha muhiimka ah ee xisaabinta aasaasiga ah, iyo waliba waxyaabaha la sii dari karo si loo gaaro saldhig laysku hallayn karo iyo waxa laga jaro.
| Qiimaha Basis | ||
Sababta hantida aad iibsato badanaa waa qiimaha. Qiimaha waa lacagta aad ku bixiso lacag caddaan ah, waajibaad deynta, hanti kale, ama adeegyo. Qiimahaaga ayaa sidoo kale ku jira qaddarka aad bixiso waxyaabaha soo socda:
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| Laga soo xigtey: qaybta sicirka kharashka ee Pub. 551. | ||
| Kordhin kusaleysan Basis | ||
| Kordhinta saldhiga hantida dhamaanba shayada si habboon loogu daro xisaab saafi ah. Kuwaas waxaa ka mid ah kharashka horumarin kasta oo la filayo in uu helo nolol waxtar leh oo ka badan hal sano. | ||
| Kharashyada baxnaaninta ayaa sidoo kale kordhinaya saldhigga, laakiin waa inaad ka gooysaa deynta dhaqancelinta ee kharashyadaas ka hor intaanad ku darin saldhigaaga. Haddii ay tahay inaad dib u soo celiso mid ka mid ah deymaha, sii kordhi saldhiggaaga dib u soo celinta. | ||
| Haddii aad sameyso ku darida ama hagaajinta hantida ganacsiga, ku hay xisaabaad gaar ah. Sidoo kale, waa inaad qiimo u yeelataa saldhiga mid kasta sida waafaqsan xeerarka qiimo-dhaca ee u adeegsan lahaa hanti-aasaasiga ah haddii aad ku meel-gaadhsiisay adeegga isla markaa aad ku soo dhejisey ama ku soo kordhisay adeegga. Wixii macluumaad dheeraad ah, ka eeg Daabacaadda 946. | ||
| Waxyaabaha soo socda ayaa kordhiya saldhigga hantida: | ||
| Kharashka ku baxaya khadadka adeegga isticmaalka guryaha | ||
| Kharashka saameynta | ||
| Kharashka sharciga, sida kharashka difaaca iyo hagaajinta magaca | ||
| Kharashka sharciga ah ee helitaanka hoos u dhaca qiimeynta ee looga soo horjeedo hantida si loogu bixiyo horumarinta degaanka | ||
| Kharashka ku baxa | ||
| Qiimaha bedeli karo ee kirada dhulka lagu iibsan karo | ||
| Hoos-u-dhac | ||
| Waxyaabaha soo socda ayaa ah qaar ka mid ah waxyaabaha hoos u dhigaya sifaha hantida: | ||
| Qeybta 179 | ||
| Qaybinta shirkad aan la magacabalin | ||
| Ka jaritaannada hore loo oggolaaday (ama loo ogolyahay) amarka, amar-bixinta, iyo dhumucdaba | ||
| Kala baxnaaninta kabitaanka dhaqaale ee habka ilaalinta tamarta | ||
| Dakhliga gaariga qaarkood | ||
| Dakhliga tamarta degaanka | ||
| Dakhliga dib loo soo celiyo ee iibinta guriga | ||
| Deyntii maalgelinta (qayb ama dhammaan) ayaa la qaaday | ||
| Khasaare dhiman iyo xatooyo iyo caymis caafimaad | ||
| Qaar ka mid ah deynta la tirtiray oo laga saaray dakhliga | ||
| Dib-u-habaynta ayaa loola dhaqmaa sidii wax looga beddelo qiimaha iibka | ||
| Dhibaatooyinka | ||
| Canshuurta gaas-galka | ||
| Waxtarrada canshuur qaadashada | ||
| Lacagta loogu talagalay xanaanada caruurta ee loo-shaqeeyaha. | ||
| Waxaa laga soo xigtey: qaybta aasaasiga ah ee qaybta ee Pub. 551. | ||
IRS waxay ka wada hadashaa saldhigga aasaasiga ah ee lagu saleeyo daabacaadda 551, Hantida Hantida.
Ogsoonow: Had iyo jeer la tasho xirfadle canshuur ahaan macluumaadka ugu dambeeyey iyo isbeddellada. Shuruucda canshuuraha iyo sharciyada ayaa isbeddeli kara. Maqaalkani ma aha la-talin canshuureed looguma talagelin inuu yahay talada canshuurta.