A irhafu eyodwa kumvuzo singabalelwa mntwini. umbutho accounting eyahlukileyo kwimisebenzi zidlulela

Ukuziqhelisa, ngokufuthi kukho iimeko xa umbutho ibuyisele eziliqela ezahlukeneyo iindidi zemisebenzi. Noko ke, abanye babo kuwa phantsi UTII, kwaye kwezinye urhulumente esebenzayo irhafu eqhelekileyo okanye kuhlawulwa irhafu tyaba e USN. Ngokutsho HK Federation, olu didi berhafu unyanzelekile ukuba aququzelele accounting eyahlukileyo, ukuveliswa apho kwiimeko ezininzi ebangela ezahlukahlukeneyo iingxaki.

Ngokuqhelekileyo, eyona inzima ke umahluko lwentengiselwano ngokuxhomekeke VAT kunye uninsurable. Art. HK 170 ubonelela ukuba ukungabikho mali eyahlukileyo iimpahla ezithengiweyo, impahla kunye namalungelo impahla, umhlawuli werhafu ulahlekelwa ilungelo ukutsala. Amashishini uhlawule irhafu kwi kwingeniso singabalelwa nokusebenzisa inkqubo eqhelekileyo kufuneka bakhokelwe le migaqo ilandelayo:

• VAT ifakiwe ixabiso lilonke kweempahla ukuba asetyenziswe kwimisebenzi ezingekho phantsi kwesi irhafu (neevenkile);
• VAT itsalelwa kwezo iimpahla, okusetyenziselwa imicimbi phantsi kwesi irhafu (Ihowuliseyili);
• kunye izimpahla iyonke accounted for VAT kwi iindleko kwimveliso itsalelwa kwi olinganise apho ezi iimpahla zisetyenziswa kwi irhafu kunye non-irhafu nale imisebenzi rhafu.

A imali esemthethweni ukutsalwa ebalwa lulwahlulo ixabiso kweempahla ngokuxhomekeke VAT, ukuba ixabiso elipheleleyo lempahla ezithunyelwe ukuba ixesha irhafu. Kufuneka kugxininisiswe ukuba indlela umlinganiselo kufuneka kusetyenziswe kuphela xa akunakwenzeka ukuba imisele ukuba yeyiphi imveliso ezisetyenziselwa imisebenzi ephantsi irhafu elimanyeneyo kumvuzo singabalelwa mntwini. Ukuba lweshishini unalo ithuba ukususa kucaciswe imiyinge kwempahla, kubalwa i data isenokungabi kuyimfuneko.

Kananjalo kubalulekile ukuba siqaphele ukuba lo mthetho asichazi iinkqubo ezithile ngenxa ingxelo eyahlukileyo, eshiya lo mba ngokokubona berhafu. Noko ke, lo mbutho, ukuhlawula irhafu single kwingeniso kubalelwa kuthi, kunye irhafu ngokubanzi, kufuneka ukuba athi kubanjwe VAT kwemfuneko, uze emva koko siyibuyisele ixesha elizayo. Kule uqhagamshelo kuyimfuneko ukuba ayeke kwi isiphoso, hlale ivela ngathi practice: amashishini zonke imveliso kwi yokugcina kwaye uthi VAT lotsalo, ngoko, ukuba kuyimfuneko, iimpahla yagqithiselwa zothungelwano ngemiyinge emincinci kunye VAT ehambisana ingene kwikota ngoku okanye yabuyiselwa subsequent amathuba rhafu. Olu khetho kuchasene ulawulo sobalo yokubala umyinge echazwe kwi Code Tax, ukongeza, ukuba uyafaneleka yi kwiinkundla ulamlo njengendlela zokubumba i inzuzo kwirhafu ngokungenabulungisa ngokusebenzisa isicelo okungalunganga neVAT kutsalwa kwi-mali. Ukuze siphephe iingxaki kwiimeko ezinjalo kucetyiswa ukuba abahlawuli berhafu okanye ukulandela iimfuno zemithetho, ngethemba ibonwe ngaphambili, okanye angenise wokutsalwa kwerhafu kwi ixesha kamva, xa umthamo iimveliso ezithengiswa bulk, ukuba kuchazwe ngokucacileyo.

On kwamashishini nokusebenzisa inkqubo yerhafu lula okanye inkqubo iyonke kwakunye nokukhankanya irhafu elimanyeneyo kwingeniso kubalelwa kuthi, unoxanduva lokugcina ingxelo ezahlukeneyo iindleko, kuquka iindleko zabasebenzi, imfuneko irhafu efanelekileyo inzuzo. Ukuba isakhiwo wombutho emida ngokucacileyo, ngoko ekuphunyezweni kwalo mqathango, akukho ngxaki, kodwa ipesenti ethile iindleko lungenakunxityelelaniswa ukuba uhlobo oluthile lomsebenzi. Umzekelo, iindleko zokugcina yokugcina eqhelekileyo kunye nabasebenzi bolawulo ukuba inkampani Kwinkonzo yonke. Kule meko, kufuneka isetyenziswe indlela ngokomlinganiselo. Iindleko ziya kwabelwa izikolo ngokwelo lulwahlulo umthamo yengeniso kwicala ngalinye ukuya sum of kwingeniso epheleleyo yenkampani.

Injalo imeko efanayo ingxelo-asethi ezisisigxina. Impahla esetyenziselwa imisebenzi lulungiselelwe irhafu enye kubalelwa kuthi, azisekelwanga irhafu kwipropati. Kulo mzekelo, ezinye izinto ezibandakanyekileyo kuzo zonke iinkalo lweshishini. Ukuze kubalwe le isiseko irhafu yepropati, phinda phinda ixabiso incwadi net ezi mpahla ukuya isabelo semali evela ishishini irhafu phantsi kwenkqubo jikelele.