Imali, Irhafu
Iifom Tax ye SP
Zeziphi iintlobo ezahlukeneyo irhafu Russia? Yintoni ofanele ukhethe entrepreneur umntu kwimeko ethile? Ukuqonda konke oku kuba kunzima njengoko kubonakala. Enyanisweni, ilizwe lonke ngemixokomelwano yerhafu neenkonzo eziliqela. Kodwa oluninzi iintlawulo ezahlukeneyo. Ukuba sinikele ingqalelo. Ngoko njani ahlawule irhafu entrepreneur ngamnye? Yintoni ekufuneka ukhethe enye okanye enye uhlobo zobalo? Ziziphi iingenelo neengozi khetho ngalinye uphuhliso? Yaye yintoni iinkqubo ezifunwa kakhulu evela abemi? Ukuphendula yonke le nto kunzima kangaka. Yanele ukuba ukwazi ulwazi malunga uhlobo ngalunye zobalo. Kwaye ngenxa yokuba yonke ingcaciso ayifumene ukuba nihlale kulo okanye uhlobo.
uluhlu jikelele
Ngoko ke, inyathelo lokuqala ukufumana phandle ungakhetha zonke umnini elizayo. Ziziphi iindlela zobalo kwenzeka eRashiya? Eyona nto kukuba uhlobo ngalunye kweziganeko uye awohluke yayo. Ke ukuba abathanga ithathele ingqalelo, kungekhona kuphela 'aqhumisele' kwishishini, kodwa ukuhlala ityala kurhulumente.
Yintoni na iintlobo ezahlukeneyo ukuhlawula irhafu? oosomashishini ngabanye Ungasebenzisa enye kwezi nkqubo zilandelayo:
- inkqubo iyonke (OCHO);
- "Irhafu Simplified" (titsh a);
- "Vmenenka" (UTII);
- UAT;
- patent.
Njengomgaqo, kutsha nje ngo-patent imfuno enkulu, kwakunye nenkqubo lula. Kodwa kutheni? Ziziphi iimpawu na ukhetho nganye? Yaye sitshintsha indlela inkqubo yerhafu eRashiya emva nokubhaliswa IP?
OCHO
Ngoko ke, lo ukhetho lokuqala - it OCHO. Iifom zerhafu SP zikhethwa ngokuxhomekeke ishishini. Kakade ke, akusoloko enye okanye enye ukhetho kuthathwa ukuba abe luncedo. Ngoko ke, kufuneka sinikele ingqalelo kwizinto ezichaphazela ngayo isindululo nganye.
Inkqubo yerhafu iyonke - yeyona ndlela ixhaphakileyo. zingasetyenziswa njalo oko. "Okwendalo" lidla abekwe. Oko kukuthi, ukuba ungummi ayilubonisi yolawulo esikhethekileyo irhafu, kuyo ziza kugqitywa ngokuzenzekela ngokuqhuba ishishini le nkqubo jikelele.
Ukuze ukukhetha uhlobo ekunene kokuqhuba IP, kufuneka ubone ukuba yintoni na kuyimfuneko ukwenza intlawulo yemali xa omnye okanye omnye. Xa abemi bahlawula OCHO:
- irhafu yepropati, leyo ifumaneka usomashishini yaye zibandakanyeke kwishishini;
- VAT kwiimpahla neenkonzo wathengisa (18% yexabiso);
- irhafu yengeniso (inkampani ehlawulwa ngo-2016 20% yemali iyonke imali, SP - 13%).
Plus kufuneka ahlawule iminikelo kwi Pension Fund ka-Russia. Le ntlawulo iyafuneka kuzo zonke iinkqubo irhafu. Kuphela kwezinye iimeko akunjalo. Lo mba kufuneka ithathelwe ingqalelo.
Iphawu lokwengeza okanye lokucutha OCHO
Forms zobalo eRashiya sele kwaziwa. Kodwa yintoni na ins kunye outs yokhetho nganye? Le nkqubo iyonke sele buqapheleke, kufuneka kuhlawulwe isixa esikhulu semali. Olu khetho alukho ezifanelekileyo amashishini amancinane kunye umvuzo omncinane.
Amaninzi kusetyenziswa abathengisi ngenxa VAT. Ngapha koko, ukuba uyakwazi ukunciphisa imali ehlawulwe kubathengisi kwemali. OCHO kufuna ingxelo eneenkcukacha lukhatshwa wamaphepha kakhulu.
Njengoko practice ibonisa, olu khetho efanelekileyo, SP, aceba ukuzibandakanya bhaza. Njengoko umfuziselo - ukusebenza kunye neenkampani ezinkulu ukuba ndinodibaniso ne VAT. Kungenjalo, bubulumko ezinye iindlela zobalo koosomashishini ngamnye.
UAT
Umzekelo, unako ukuzoba ingqalelo UAT. Le nkqubo eyiyeyona yokuhlawula imali. Oku kusetyenziswa kuphela xa kusiziwa zoshishino ezinxulumene nomsebenzi wezolimo. Ukuze ube ngqo ngakumbi, kunye nemveliso.
Kufuna amaphepha kakhulu, phantse akukho isidingo. Ngoko ke, oosomashishini ulwazi olwaneleyo malunga ubukho fom zobalo. Kwaye akukho ngaphezulu. Ukuziqhelisa, werhafu enye yezolimo yenzeka kwiimeko ekwanti. Ingakumbi ezingathandwa waba emva kokuba ukuqaliswa patents. Ngoku UAT - inkqubo kakhulu lilishwa. Yiyo loo nto ulipeyinte ngokweenkcukacha ngayo yenza mqondo.
"Vmenenka"
ukhetho olulandelayo - werhafu kwi yengeniso singabalelwa mntwini. Olu hlobo yorhafiso ibizwa edume ngokuba "vmenenkoy". Isebenzisa hayi ifunwa kakhulu. Kwaye ngenxa yokuba avunyelwe ukuba ukukhetha UTII ayikho zonke iindidi zamashishini.
Asinto nzima ukuba baqashele ukuba ukhetho onjalo kubonisa ukuba irhafu ezithile ziya kuhlawulwa. Forms zobalo, kuxhomekeke kwimeko ethile, avumele kuhlawulwe imali ezahlukeneyo. Ziziphi iirhafu zihlawulwa kwi UTII?
Nguye kuphela. Oku kubizwa - omnye yerhafu kwingeniso singabalelwa mntwini. Ngu mfanekiso nenkqubo. Indawo iirhafu zepropati, ingeniso kunye VAT. Intlawulo imiselwa ngokungqinelana uhlobo lweshishini.
Izinto eziluncedo nezingeloncedo of "vmenenki"
Khetha uhlobo irhafu esinokusetyenziselwa phantse naliphi na ixesha. Ziziphi iingenelo neengozi baye UTII? Ukuba mawuye kubani okanye xa kucetyiswa ukuba usebenzise olu hlobo rhafu?
Ingongoma kukuba ku thabatha nje wokubhala, ngokunjalo nengxelo. Kufuneka ugcwalise eninzi amaxwebhu, aqhube iingxelo zekota, kwaye konke oku nangona uhlawule irhafu enye kuphela.
Khetha UTII iinkampani ezincinane kuphela. Ukuba isabelo eminye imibutho kwishishini ngaphezu kwe-25% okanye i-corporation iqeshe abasebenzi abangaphezu kwe-100, "vmenenka 'alisebenzi. Oku akuvumelekanga.
Iingenelo zibandakanya ukungabikho ekuxhomekekeni yengeniso, kwakunye ithuba ukunciphisa-inshorensi ngenxa baphantsi kwabo. UTII ekhethiweyo xa kunokwenzeka.
malunga patents
Nantso ifomu UTII umdla. inkqubo irhafu kwi noosomashishini Russian anikela ngenyameko. Eneneni, kuxhomekeka kuhlobo irhafu rhoqo ixhomekeke ekuphumeleleni kweshishini. Okunye kanye, koko kwakuza kuba ngumrhwebi omnyama.
ngobuwena Modern yinkqubo patent. Mhlawumbi ukhetho kakhulu yimpumelelo abo bafuna ukuzama ngokwabo kule okanye ishishini. Oku kuthetha ukungabikho yerhafu ngqo. It has into efana UTII - esebenzayo kuphela kwiindidi ezithile zemisebenzi.
Citizen yokusebenzisa le nkqubo ukuthenga lomenzi kangangexesha elithile. Kwaye ke ngomoya omhle ukusebenza. Akukho iimpawu ezininzi, olu khetho akuthethi.
Khetha patent
Forms zobalo eRashiya - lo nto inikwe ingqalelo kakhulu. Kuyimfuneko ukuba anikele ingqalelo amalungelo abenzi, ukuba umsebenzi lowo siseko uvumela ukusetyenziswa kwale nkqubo. Yintoni elungileyo nengalunganga koko baye banikela iinguqulelo ziganeko?
Ilishwa - mda le patent, ixabiso eyahlukileyo loxwebhu kwiingingqi ezahlukeneyo, nokungakwazi ukuthenga ipemethi ishishini yonke. iindawo ezithile kuphela ukuvumela ukuba ukhethe uhlobo lwerhafu.
Iingenelo nkqubo patent ngakumbi. Ubuncinane tape ebomvu, akukho iirhafu ezongezelelweyo kunye neentlawulo. Ehlawulweyo patent uze kuphela edolweni ekhethekileyo igcinwe. Good ukusebenzisa le nkqubo ukuze ukuvavanya amandla abo. Unakho ukuthenga lomenzi nje inyanga uze ubone ukuba uyakwazi ukwakha ishishini okanye hayi.
USN
Ishishini khetho uthandwa kakhulu IP luhlobo lula zobalo. Olu uhlobo kuqhelekile phakathi koosomashishini abo basandula kuqalisa kunye noosomashishini. It ikuvumela ukuba uhlawule ubuncinane ngemali. Xa oku kuzo zonke iindidi zemisebenzi.
Ngokubanzi, akukho mda ukuba USN. Kodwa kwezinye iimeko, olu khetho kucingwa ukuba ibe ntle kakhulu. Njengomgaqo, abaqeshi uya kuhlawula intlawulo ezininzi:
- irhafu yengeniso;
- iminikelo kwi-inshorensi.
Irhafu zihlawulwa kanye ngonyaka, ziyakuba ingxelo kube kanye qho emva kweenyanga ezili-12, ekupheleni kwethuba lerhafu. "Irhafu lula" angafuna izixa ezahlukeneyo imali. konke kuxhomekeke kwiindleko kunye inzuzo ngumrhwebi.
Yenzuzo kunye neendleko
Umdla kakhulu ukufunda ifomu irhafu? inkqubo yerhafu lula - kulukhetho ithandwa kakhulu phakathi ngoosomashishini. Ke kaloku, kunye USN kusetyenziswa patents.
Kuye wathi "irhafu Lula" angafuna izixa ezahlukeneyo ngemali. Kuxhomekeka neendleko kunye ezingenayo. Olu hlobo yorhafiso isetyenziswa iinkqubo ezimbini:
- Iintlawulo Revenue. Oku kusetyenziswa engekho iindleko okanye ubuncinane wabo. Kulo mzekelo, urhulumente kuya kufuneka uhlawule 6% ingeniso ngonyaka.
- "Inkcitho income" iintlawulo. Oku kusetyenziselwa ukuzinciphisa isiseko serhafu ngeendleko imali. Hlawula 5 ukuya kwi-15% le nzuzo ihlala emva kweemali ezitsalwa njengemali. ulwazi oluchanekileyo kufuneka bafunde kwingingqi nganye.
Kumashishini kakhulu ukuba usebenza, sebenzisa lwalo lokuqala. Kungenxa yoko le nto inkqubo yerhafu lula, ezinxulumene abaninzi kunye irhafu ka-6%. Inkqubo kakhulu sikwancedela start-ups. Kwinguqu esa kwindlela lula liqhelekile abaninzi.
Choice okanye usuke
Indlela ukukhetha okanye uye inkqubo ethile yorhafiso? Ngokuqhelekileyo, eli nyathelo ngokuqhelekileyo luqhutywa ngqo kwi ummi kuyilo njengosomashishini ngamnye. inkqubo yerhafu Preselected kuzisa ukuphazamiseka encinci. Ngako oko ke kucetyiswa ukuba kwangoko ukufumanisa oko khetho iyakufanela ishishini. Njengomgaqo, abemi benza yobhaliso ye IP xa usazi kakuhle phantsi yintoni scheme baya kuhlawula irhafu. Ngokuqhelekileyo mazwi yokubhalisa ibonisa enye okanye enye indlela yokuhlawulwa okubafaneleyo irhafu. Kodwa uyakwazi ukukhetha uhlobo olunye okanye kwelinye phantse naliphi ixesha yokwenza ushishino.
Ziziphi izithintelo ezi ezibekwe ngayo kule meko? Ingongoma kukuba:
- OCHO iza kusebenza ngokuzenzekelayo ukuba ngummi akanalo ulawulo ekhethekileyo kuvulwa IP.
- Akulula xa uqeqeshelwa ukuba uhlobo lula kweerhafu kunokwenzeka zingaphelanga iintsuku ezingama-30 ukususela ukuvulwa ishishini. Lo mgaqo usebenza ukusebenzisa kwenkqubo yerhafu lula kunyaka yokuvulwa kwetyala. Okanye kude kube ngowama-31 Disemba - ngoko "irhafu Lula" isenzo iya kuba kunyaka olandelayo. Kwaye ixesha lokuqala kuya kufuneka ukuba basebenze kuyo OCHO.
- UTII wavula zingadlulanga iintsuku ezi-5 ukususela ukuvulwa ishishini. Ngokucace kakhulu, kunye nokuvulwa IP. Attention, kukho ezinye iintsilelo. On kubo kucetyiswa ukufumana kummandla ngamnye ngokwahlukeneyo.
- Awodwa omenzi zithengwa kwangaphambili. Xa umntu efuna ukuvula IE kwaye usebenzise inkqubo patent, iintsuku ezili-10 phambi kobhaliso kufuneka ziqhagamshelane irhafu kunye nengxelo ahambelanayo. Okulandelayo kukho uxwebhu intlawulo. Ku kuphela emva kukhutshwa imisebenzi zoshishino.
- UAT lidla ubhalisiwe ingaphelanga inyanga enye ukususela kumhla yokuvulwa SP. Emva kokuba ukuqaliswa awodwa abenzi phantse awufumaneki practice.
Ngoko ke ukhetha ntoni
Ngoko ukukhetha uhlobo lwerhafu indlela entrepreneur ngamnye? Practice ubonisa ukuba ibango elikhulu yi USN 6% yerhafu, kunye patents. Okulandelayo iza UTII. A OCHO Kucetyiswa ukuba ukhethe xa kufikwa wholesales esebenzayo, kwakunye zokujongana nokusetyenziswa iVAT kwiinkampani.
Enyanisweni, zonke umrhwebi kufuneka isigqibo sokuba ingaba oko kuya kuba luncedo ukuba umsebenzi othile. Beginners kusenokuba kuhle ukuba uqale ukusebenzisa patent. Kwaye ngenxa yamava yafumana, ukuvula-up kwezinye uhlobo zobalo. Le yindlela elungileyo ekuvumela ukuba batshekishe indlela ishishini iya kuba nempumelelo.
Ukuba umntu izicwangciso ukusebenza ngokwawo, ngaphandle abangaphantsi ekucetyiswa "irhafu Simplified". Noba shiya lomenzi - kukho thile entrepreneur. Oku akusoloko kusenzeka ukuba ukhetha inkqubo yerhafu patent. Kodwa ukuba kukho ithuba, kungcono ukulisebenzisa ukukhangela imikhosi zabo.
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