Mushumo Wezvemari

Mushumo Wezvemari

Mutemo wekugovera purofiti

chiratidzo-chemukati-chekati1

(1) Nheyo dzekugoverwa kwepurofiti
Kambani inoshandisa mutemo wekugovera purofiti unoramba uripo uye wakasimba. Kugoverwa kwepurofiti kunofanirwa kutarisisa kudzoka kwemari kune vanoisa mari, kuchengetedza kuenderera mberi uye kugadzikana kwekugoverwa kwepurofiti, uye kutevedzera mitemo nemirau yakakodzera; kugoverwa kwepurofiti kwekambani kunofanirwawo kufunga nezvemari yekambani inonzwisisika. Nheyo yekudiwa haifanirwe kudarika huwandu hwepurofiti inounganidzwa, uye haifanirwe kukanganisa kugona kwekambani kuramba ichishanda.

(2) Mhando yekugoverwa kwepurofiti
Makambani anogona kugovera purofiti nemari, masheya, kana musanganiswa wemari nemasheya. Kana kambani ichigovera migove, chikamu chekutanga chinofanira kupihwa kumari. Kana kambani inokodzera kuwana migove yemari, inofanira kushandisa migove yemari pakugovera purofiti.

(3) Kambani inowanzogovera purofiti zvichienderana negore rezvemari.
Kana zvinodiwa kuti pave nemari inowanikwa, kambani ichagovera mari inowanikwa kamwe chete pagore, uye inogonawo kugovera purofiti yenguva pfupi (mari) zvichienderana nezvinodiwa nekambani.

(4) Mamiriro chaiwo, nguva uye chiyero chidiki chemari inowanikwa kubva kune mumwe nemumwe
● Kambani inofanira kuita kuti migove yemari iwanikwe kana zvinhu zvinotevera zvikazadzikiswa panguva imwe chete:
1. Purofiti yekambani inogoverwa mugore (ndiko kuti, purofiti yekambani mushure mekubhadhara mutero mushure mekudzosera kurasikirwa nekubvisa mari yeprovident fund) yakanaka;
2. Dare rekuongorora rinoburitsa mushumo wekuongorora usina kukodzera pamushumo wegore negore wezvemari wekambani;
3. Kambani haina mari yakawanda inoshandiswa mumwedzi gumi nemiviri inotevera. Mari yakawanda inoshandiswa mumari inoreva: mari yakarongwa yekambani yekunze, kutenga midziyo kana zvimwe zvinhu zvakagadzika mumwedzi gumi nemiviri inotevera. Mari yose inoshandiswa inosvika kana kupfuura 30% yemari yakaongororwa nekambani munguva pfupi yapfuura.

● Chikamu chidiki chemari inowanikwa kubva kudivi remari
Kana kambani ikazadzisa zvinodiwa pamusoro apa zvekugoverwa kwemari, bhodhi revatungamiriri vekambani rinofanira kufunga zvakadzama nezvezvinhu zvakaita sehunhu hweindasitiri, danho rekuvandudza, modhi yayo yebhizinesi, purofiti, uye kana paine hurongwa hukuru hwekushandisa mari, uye kushandiswa kwezvikamu zvemari kunofanira kutevedzera zvinotevera:

1. Kuzivikanwa kwedanho rekukura kwekambani uye chikamu chemari inowanikwa: Kana danho rekukura kwekambani riri padanho rekukura uye pasina hurongwa hukuru hwekushandisa mari, pakuita kugoverwa kwepurofiti, chikamu chemari inowanikwa mukugoverwa kwepurofiti uku chinofanira kunge chiri 80%.; Kana danho rekukura kwekambani riri padanho rekukura uye paine hurongwa hukuru hwekushandisa mari, pakuita kugoverwa kwepurofiti, chikamu chidiki chemari inowanikwa mukugoverwa kwepurofiti uku chinofanira kusvika 40%; danho rekukura kwekambani riri padanho rekukura uye rine hurongwa hukuru hwekushandisa mari. , Pakuita kugoverwa kwepurofiti, chikamu chidiki chemari inowanikwa mukugoverwa kwepurofiti uku chinofanira kusvika 20%. Kana danho rekukura kwekambani risiri nyore kusiyanisa asi paine hurongwa hukuru hwekushandisa mari, rinogona kubatwa zvichienderana nezviri mundima yapfuura.

2. Sezvo danho rekukura kwekambani richiri kukura, uye rinotarisirwa kuva nehurongwa hwakawanda hwekushandisa mari, kana kambani ikagovera purofiti, chikamu chidiki chemari inowanikwa mukugoverwa kwepurofiti chinofanira kusvika 20%. Bhodhi revatungamiriri vekambani rinofanira, zvichienderana nekukura kwebhizinesi rekambani uye zvichienderana nezviri mundima yapfuura, kugadzirisa zviri muchinyorwa chino padanho rekukura kwekambani nenguva.

3. Pamutemo, kambani inofanira kugovera migove yemari kamwe chete pagore, uye bhodhi revatungamiriri vekambani rinogonawo kupa migove yemari yenguva pfupi zvichienderana nepurofiti yekambani.

(5) Kugoverwa kwepurofiti nedzimwe nzira
Kana kambani ichishanda zvakanaka, bhodhi revatungamiriri rinotenda kuti mutengo wemasheya ekambani hauenderane nechiyero chemari yemasheya ekambani, uye pane zvinhu zvechokwadi uye zvine musoro zvakaita sekukura kwekambani uye kudzikiswa kwemidziyo yese pachikamu chimwe nechimwe, uye kuburitswa kwezvikamu zvemasheya kunobatsira zvido zvevose vane masheya ekambani. Pasi pepfungwa yekutevedzera zviri pamusoro apa pamusoro pezvikamu zvemari, kugoverwa kwezvikamu zvemasheya kana chirongwa chekugoverwa kwepurofiti muchimiro chemusanganiswa wemari nemari inowanikwa muzvikamu zvinogona kurongwa.

taura nesu

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