{"id":1322,"date":"2022-01-17T20:23:00","date_gmt":"2022-01-17T19:23:00","guid":{"rendered":"https:\/\/meritoros.dev.justidea.pl\/?p=1322"},"modified":"2022-11-02T13:44:35","modified_gmt":"2022-11-02T12:44:35","slug":"spis-z-natury-na-31-12","status":"publish","type":"post","link":"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/spis-z-natury-na-31-12\/","title":{"rendered":"Spis z natury na 31.12."},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Koniec roku to czas dla przedsi\u0119biorc\u00f3w nie tylko na podsumowanie swoich dzia\u0142a\u0144 biznesowych, ale tak\u017ce na podsumowanie mi\u0119dzy innymi swoich towar\u00f3w.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Remanent to dokument, kt\u00f3ry zobowi\u0105zani s\u0105 stworzy\u0107 podatnicy rozliczaj\u0105cy si\u0119 za pomoc\u0105 podatkowej ksi\u0119gi przychod\u00f3w i rozchod\u00f3w na koniec danego roku (31 grudnina). Dokument zgodnie z \u00a7 24 ust. 1&nbsp;rozporz\u0105dzenia w sprawie prowadzenia KPiR&nbsp;to inwentaryzacja:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211;<strong>towar\u00f3w<\/strong>&nbsp;(s\u0105 to wyroby przeznaczone do sprzeda\u017cy w&nbsp;stanie nieprzerobionym; towarami handlowymi s\u0105 r\u00f3wnie\u017c produkty uboczne uzyskiwane przy prowadzeniu dzia\u0142\u00f3w specjalnych produkcji rolnej),<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211;<strong>materia\u0142\u00f3w podstawowych<\/strong>&nbsp;(s\u0105 to materia\u0142y, kt\u00f3re w&nbsp;procesie produkcji lub przy \u015bwiadczeniu us\u0142ug staj\u0105 si\u0119 g\u0142\u00f3wn\u0105 substancj\u0105 gotowego wyrobu)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211;<strong>materia\u0142\u00f3w pomocniczych<\/strong>&nbsp;(s\u0105 to materia\u0142y nieb\u0119d\u0105ce materia\u0142ami podstawowymi, kt\u00f3re s\u0105 zu\u017cywane w&nbsp;zwi\u0105zku z&nbsp;dzia\u0142alno\u015bci\u0105 gospodarcz\u0105 i&nbsp;bezpo\u015brednio oddaj\u0105 wyrobowi swoje w\u0142a\u015bciwo\u015bci),<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211;<strong>wyrob\u00f3w gotowych<\/strong>&nbsp;(s\u0105 to wyroby w\u0142asnej produkcji, kt\u00f3rych proces przerobu zosta\u0142 ca\u0142kowicie zako\u0144czony, wykonane us\u0142ugi, prace naukowo-badawcze, prace projektowe, geodezyjno-kartograficzne, zako\u0144czone roboty, w&nbsp;tym tak\u017ce budowlane),<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211;<strong>produkcji niezako\u0144czonej<\/strong>&nbsp;(jest produkcja w&nbsp;toku oraz p\u00f3\u0142wyroby (p\u00f3\u0142fabrykaty))<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211;<strong>brak\u00f3w<\/strong>&nbsp;(s\u0105 to nieodpowiadaj\u0105ce wymaganiom technicznym wyroby w\u0142asnej produkcji, ca\u0142kowicie wyko\u0144czone b\u0105d\u017a te\u017c doprowadzone do okre\u015blonej fazy produkcji)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211;<strong>odpad\u00f3w<\/strong>&nbsp;(s\u0105 to materia\u0142y, kt\u00f3re na skutek proces\u00f3w technologicznych lub na skutek zniszczenia albo uszkodzenia utraci\u0142y ca\u0142kowicie sw\u0105 pierwotn\u0105 warto\u015b\u0107 u\u017cytkow\u0105).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">W remanencie na koniec roku nie ujmuje si\u0119 \u015brodk\u00f3w trwa\u0142ych i wyposa\u017cenia.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Spis z natury powinien by\u0107 sporz\u0105dzony w spos\u00f3b rzetelny, zgodny z rzeczywistym stanem, staranny i trwa\u0142y, w szczeg\u00f3lno\u015bci powinien zawiera\u0107:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-imi\u0119 i nazwisko w\u0142a\u015bciciela zak\u0142adu (nazw\u0119 firmy),<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-dat\u0119 sporz\u0105dzenia spisu,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-numer kolejny pozycji arkusza spisu z natury,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-szczeg\u00f3\u0142owe okre\u015blenie towaru i innych sk\u0142adnik\u00f3w,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-jednostk\u0119 miary,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-ilo\u015b\u0107 stwierdzon\u0105 w czasie spisu,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-cen\u0119 w z\u0142otych i groszach za jednostk\u0119 miary,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-warto\u015b\u0107 wynikaj\u0105c\u0105 z przemno\u017cenia ilo\u015bci towaru przez jego cen\u0119 jednostkow\u0105,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-\u0142\u0105czn\u0105 warto\u015b\u0107 spisu z natury,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-klauzul\u0119 \u201eSpis zako\u0144czono na pozycji\u2026\u201d,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-podpisy os\u00f3b sporz\u0105dzaj\u0105cych spis,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-podpis w\u0142a\u015bciciela zak\u0142adu (wsp\u00f3lnik\u00f3w).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sporz\u0105dzony remanent nale\u017cy tak\u017ce prawid\u0142owo wyceni\u0107.&nbsp;<strong>Materia\u0142y oraz towary handlowe<\/strong>&nbsp;obj\u0119te spisem wycenia si\u0119 wed\u0142ug cen zakupu lub nabycia.&nbsp;<strong>P\u00f3\u0142wyroby, wyroby gotowe i braki w\u0142asnej produkcji<\/strong>&nbsp;wycenia si\u0119 wed\u0142ug koszt\u00f3w ich wytworzenia.&nbsp;<strong>Odpady u\u017cytkowe<\/strong>, kt\u00f3re utraci\u0142y swoj\u0105 pierwotn\u0105 warto\u015b\u0107 w toku produkcji, wycenia si\u0119 wed\u0142ug warto\u015bci oszacowanej z uwzgl\u0119dnieniem ich przydatno\u015b\u0107 do dalszego u\u017cytkowania.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Je\u015bli podatnik w swojej firmie nie ma towar\u00f3w, kt\u00f3re podlegaj\u0105 pod sporz\u0105dzenie remanentu (s\u0105 to na przyk\u0142ad firmy us\u0142ugowe) to&nbsp;<strong>warto\u015b\u0107 remanentu wynosi 0 z\u0142<\/strong>&nbsp;i r\u00f3wnie\u017c powinna by\u0107 wpisana do podatkowej ksi\u0119gi przychod\u00f3w i rozchod\u00f3w. Remanent jest wtedy o\u015bwiadczeniem przedsi\u0119biorcy, \u017ce na dzie\u0144 31 grudnia w firmie nie znajduj\u0105 si\u0119 \u017cadne artyku\u0142y obj\u0119te remanentem.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Remanent to dokument, kt\u00f3ry zobowi\u0105zani s\u0105 stworzy\u0107 podatnicy rozliczaj\u0105cy si\u0119 za pomoc\u0105 podatkowej ksi\u0119gi przychod\u00f3w i rozchod\u00f3w na koniec danego roku (31 grudnina). Jest to spis mi\u0119dzy innymi towar\u00f3w i materia\u0142\u00f3w<\/p>\n","protected":false},"author":4,"featured_media":1478,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-1322","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-podatkowo-ksiegowe"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Spis z natury na 31.12. - Meritoros<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/spis-z-natury-na-31-12\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Spis z natury na 31.12. - Meritoros\" \/>\n<meta property=\"og:description\" content=\"Remanent to dokument, kt\u00f3ry zobowi\u0105zani s\u0105 stworzy\u0107 podatnicy rozliczaj\u0105cy si\u0119 za pomoc\u0105 podatkowej ksi\u0119gi przychod\u00f3w i rozchod\u00f3w na koniec danego roku (31 grudnina). 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