Inkqubo yerhafu olulula inkampani. umthetho tax

Okwangoku, kuba zonke iindidi ngusomashishini kweerhafu ngenxa yenkampani yayisathe ngumba ezintsonkothileyo. Esi sicwangciso kufuneka wenze kakuhle ukhetho. Njengoko ukuba oosomashishini andifuni ukuba zibhaliswe kwiofisi yerhafu, kodwa ke kuya kufuneka ukuba awenze aze ukuphumeza iintlawulo qho ngenyanga. Ngaphandle koku, akakwazi ukwenza, xa ufuna ukwenza ukuba naluxanduva ngokuhambelana nemithetho esebenzayo.

Enye inzuzo kwaye ezithandwayo namhlanje yinkqubo lula zobalo kweNkampani (USN) - uthotho lokwenzekayo ukuba kungaba ukhethe ngokukhululekileyo kusetyenziswa kwinqanaba okufanayo kwabanye. Nangona le nkqubo ibandakanya inkqubo yokubala iintlawulo ingxelo, kwaye kwaqalisa ukuba akhethe oosomashishini ezininzi, njengoko akholiswe xa kuthelekiswa nenkqubo lwamandulo, elibonelela ukuba irhafu LLC jikelele. Kwaye xa sithetha inkampani encinane, i-Accounting kulula kakhulu. Oku kube lula lo msebenzi kuba wonke ngumrhwebi. Kodwa ke, nangona kunjalo, Ltd. kufuneka kukhunjulwe abala accounting akunakwenzeka, oku kungqinwa ileta uMphathiswa wezeMali. Ngo-2013, utshintsho olungephi lwaye lwenziwa ikhowudi yerhafu, ngokunjalo nenkqubo unenzondelelo maxesha. Ngaphezulu kule kamva.

kwiimeko zogunyaziso

inkqubo yerhafu lula kwiinkampani i Ogre ness uxanduva ngo-2014 inani iimfuno engqongqo ekufuneka zilandelwe:

• Zonke izixhobo nee-asethi ezingaphathekiyo kwi indleko ngaphezu kwezigidi ezilikhulu engange.
• Ngexesha elinye irhafu, inani labantu abasebenza ngokungqinelana ne-Russian Labour Code, akayi kuba abantu abangaphezu kwe-100.
• Ingeniso yonyaka le nkampani kufuneka kuluhlu engange izigidi ezingamashumi amathandathu.
• Neminye imibutho banelungelo lokuthabatha inxaxheba kubomi wenkampani. ukukhuthaza kuphela isabelo sawo siya kuba kulingana ukuya kumashumi amabini anesihlanu ekhulwini.

izithintelo

Simplified yorhafiso Ltd. akakwazi ukusebenzisa le mibutho ilandelayo:

• zaphathiswa izigxina zabo ummeli kunye namasebe;
• inxaxheba ngokhuselo imarike kumgangatho yobungcali;
• abasebenzisa UAT;
• ziphakathi amaqela kwisivumelwano ngokwabelana kwimveliso.

Post zeke beka i USN, inkampani nga kuphela xa ngaba ukwenza imisebenzi ethile, umda kwisicelo yorhafiso lula. Zonke oosomashishini ngamnye angenza isicelo nayiphi na inkqubo yerhafu. Kodwa ke ukuba inkampani, kukho iinkalo ezimbini kelani:

• Iimali ziye bayilungisa% rate 6. Le yimfuneko ebalulekileyo.
• Ingeniso ye Irhafu kufuneka iquke ingeniso net. Kwakhona kubalulekile ukuba siqwalasele.

Nayiphi na inkampani ekuqaleni kwexesha ngalinye ingxelo uyakwazi ukutshintsha urhulumente irhafu kwinkampani. Kuyimfuneko kuphela ukuba isigqibo ukulumkisa igunya zokusuphavayiza efanelekileyo. Kwaye ke LLC scheme kwerhafu ungakhetha eyakho. Lo mthetho awusebenzi kwabo mibutho leyo amaqela izivumelwano zolawulo trust. Kodwa etc. UTED Inkampani unakho ukukhupha loo irhafu Ltd. (irhafu lula), njengoko ingeniso, ngaphandle kweendleko.

Njengoko into kule wesiphaluka yenza umnatha nenzuzo. Kulo mzekelo, kweloo transfer ubuncinane 1% yerhafu kwesiseko. Nangona abadlali abaninzi ungakhetha inani labo.

buhle

Inkqubo lula zobalo ukuba inkampani ezininzi eziluncedo:

• rates Inzala iminikelo ezininzi ngezantsi-14%.
• Lo mbutho unelungelo kusekezela ukhetho, nto leyo iya kuhlawuliswa werhafu flat.
• Unakho ukusebenzisa inkululeko yesenzo nokuphungulwa rates.
• Kukho inkqubo yerhafu enye.
• Ukubhengezwa ehambelana singeniswe kanye ngonyaka, emva kokuphela kwexesha lengxelo.
• Naliphi na isebe ngokuzithandela khetha oku werhafu nkqubo.

amaxwebhu afunekayo

Kulo mzekelo, kufuneka wenze yonke into ngendlela echanekileyo. Ukuze ukwenza inguqu kwinkqubo yerhafu lula, umbutho irhafu kuyimfuneko 1.10 ukuya 31,12 ukuba angenise isaziso. Kubalulekile ukwazi. Kwakhona, kulo naluphi na uhlobo, LLC singathumela isicelo kwi-ofisi yerhafu ukuze ingqinwe umbuso. Emva koko, phakathi ngenyanga umbutho kufuneka ufumane impendulo. Kuba irhafu yobhaliso efunekayo iseti yokuqala yamaxwebhu.

imisebenzi

Phantse nawuphi na umbutho angaya inkqubo yerhafu lula. Nangona kunjalo, kukho ezinye izinto abangayi kuba nako ukukhupha loo uhlobo zobalo. Ezi ziquka:

• inshorensi kunye notyalo-mali iinkampani;
• iinkampani ofisi ummeli kunye namasebe;
• iibhanki;
• shops nenkomo;
• nemibutho ebandakanyekayo kwishishini longcakazo;
• mali yomhlalaphantsi yabucala.

accounting

Kodwa ke kubalulekile ukukhumbula ukuba iingxelo kwiofisi yerhafu kufuneka banike zonke ngaphandle kokukhetha. Enoba kwakuyintoni na, abarhwebi kufuneka uzalise i data yakho balance sheet ngonyaka kule minyaka mibini idlulileyo, ngokungathi iirekhodi khange igcinwe phambi kokuba kunokubangela iingxaki ezinkulu. inkqubo Simplified yerhafu kwinkampani - kuyinto scheme kotaka, kodwa ukuba sesikweni kuyo, kufuneka kucelwe ngokweempawu eziliqela. Kuyimfuneko ukuze enze zabo kuleyo nkampani.

Izinto kunye irhafu

Kuba limited ubutyala neenkampani Ulungiselela kuphela Zimbini iintlobo USN. Ezi ziquka:

• Izinto, nto leyo ethatha ingqalelo ingeniso (izinga ezintandathu per cent) kunye nengeniso, nto leyo ethatha ingqalelo inzuzo net.
• into irhafu. Kulo mzekelo, izinga elalabelwe-6% yabo ingeniso iyonke.
• yengeniso irhafu. Apho ingeniso net ezifanelekileyo kuthatyathelwa ingqalelo. A bokuhlala simiso "yengeniso thabatha neendleko".

Taxation Mthetho ubonelela ukuba umbutho unelungelo ukutshintsha eso sifundo. Noko ke, pre-kufuneka ukuxele kwigunya elifanelekileyo. Khetha umbutho scheme ngabanini. Kodwa lo mthetho awusebenzi iinkampani ezingekho amaqela izivumelwano zentsebenziswano. Kuba imibutho ezinjalo, inkqubo ekhethwayo zobalo ukuba inkampani, apho ingeniso ngaphandle iindleko. Kulo mzekelo, into - nto nje kuninceda ifunyenwe.

Umthetho Imibutho ukumisela irhafu kuvunyelwe, kodwa ipesenti yabo kufuneka lufikelela ezintlanu elinesihlanu. Esi sisiganeko esibalulekileyo. Kodwa ipesenti ubuncinane yenye lungeniselo zizonke, ngokungqinelana ne Art. 345. 15 of Code Tax.

Amathuba ezinikezelwa yi inkqubo irhafu lula ukuba inkampani

Ukuba umbutho iye isicelo inkqubo yerhafu lula, oko akakwazi ukuhlawula ezi zilandelayo irhafu :

• Kule ndawo.
• Inzuzo.
• VAT. Lo mthetho ayiboneleli irhafu, nto leyo ihlawulwa xa ungenisa impahla waya kummandla amasiko eRashiya.

Umbutho esebenzisa i USN, luhlobo arhente, ngamanye amazwi, oko kwenza ukuba ukugcinwa ukubala kunye nentlawulo irhafu irhafu yengeniso (NGOBUCHULE). Ngokomzekelo, malunga zayo salaried abasebenzi.

Phambi kokuba ugqibe ukuba azikhethele urhafiso inkampani, kuyimfuneko ukuchonga iingenelo neengozi kwinkqubo nganye. Oku kubalulekile.

Kwakhona, imibutho ukuhlawula ezinye iirhafu, ezifana iirhafu ekhaya; zwe; amanzi; zokuhamba njalo njalo.

zanyanga le-inshorensi

Xa usenza nkampani ifuna iintlawulo umyalelo olongezelelweyo. Ezi ziquka-inshorensi. Eyona uthandwayo kuzo ezi ntlawulo zilandelayo:

• I-Pension Fund ye-Russian Federation.
• inshorensi Social. Ngokuzuzwayo xa ukukhubazeka okanye ezinxulumene ngumama kunye osikwa yinimba.
• I Territorial esisinyanzelo Medical Insurance Fund.

Inkcazo iindleko kunye wesabelo

Singawusombululi lo mba efunekayo indlela elungileyo. Ngelo xesha yokumisela titsh into irhafu inika ingxelo yengeniso yentengiso kunye nezinye ingeniso. Ulwazi malunga nalapho kwi Russian Federation Tax Code (Amanqaku 249 no-250). Kufuneka ufunde ngenyameko imixholo yawo. Kwaye kwiSiqendu 251 of Code enye ichaza ingeniso ingathotyelwanga phantsi yobhaliso, kwakunye naleyo zixhomekeke kwirhafu yengeniso. Iinkcitho ukucacisa uthathe ingqalelo ngokungqinelana ne Art. 346,16 of the Code Tax.

Umhla zokufumana ingeniso - oku imali apho iya kwi-akhawunti yebhanki okanye imali lombutho. Ukusetyenziswa - ezi iindleko ezenziweyo kuphela emva kokuba intlawulo. Ukuba, ke, kule imeko, ukusebenzisa inkqubo 'into - yenzuzo ", umbutho unelungelo ukongeza ukuchitha zonke iziqendu. Oku luyimfuneko. Yaye omnye abe ngumfuziselo yesekethe "injongo - ingeniso" LLC nga ukunciphisa irhafu esekelwe yokuba zezavenge ze-inshorensi iya kuhlawulwa ngokwakho.

Ezenziwa ngo-2014

Ukusuka kule ndawo kukwabalulekile ukufunda. iindidi ezahlukeneyo zobalo kweNkampani ngonyaka ubunzima ukwenza uhlengahlengiso yokuqala. Nazi ezimbalwa izinto ezitshintshiweyo ngo-2014:

• Kwiinkampani abaye kwakhona ubhaliselwe, sandisiwe osikiweyo wokungeniswa kwesicelo ukuya kwiintsuku ezingamashumi amathathu ukuya ukususela mhla xa irejista nelizwe zifakiwe zonke iinkcukacha.
• Ngaba ukunciphisa ezo irhafu USN engezibonelelo kuyo inkampani. Kodwa baya kuba nako ukunciphisa kuphela 50%.
• Bonke abathathi-nxaxheba kwinkqubo lula kweerhafu kufuneka ukuba uxanduva.
• indexation kunokwenzeka sengeniso yonyaka. Oko kukuthi, naliphi na iziko inxaxheba kwimisebenzi yamashishini, kuya kufuneka ukuba uyithathele ingqalelo lulwahlulo deflator. Kubalulekile. Ngenxa yoko, imali yengeniso iya kwandiswa ngokomlinganiselo kule ratio.
• Ngoku inkampani akuyomfuneko ukuba siqwalasele umahluko ngerandi. iintengiselwano kwemali Foreign ibhalwe engange ngexesha intlawulo.
• Amaqumrhu ukuba amaqela ngokuhlahliswa lula, de-31 Matshi kufuneka ukuba bangenise isibhengezo. Yaye abo ngo-2014 iya kuphela le nkqubo, iya kuhlawula izinga lerhafu endala.

Ngoko ke, oku kulandela ukuba inkqubo yerhafu lula ukuba inkampani ayikhange itshintshe kakhulu. Inye kuphela into kugqalwa ezintsha kukuba nkampani ngamnye kufuneka agcine iirekhodi zemali okanye nje ukubuyisela ixesha lakhe elilahlekileyo.

Ukumiselwa rates

Abo osomashishini andinyulanga inkqubo "ingeniso - iindleko", uya kuhlawula irhafu ngokulinganayo ekhulwini elinesihlanu. enye Ukuba olukhetho ichazwa yinxalenye yenkqubo yenzuzo, kulo mzekelo, lelona zinga elingana ngeepesenti ezintandathu.

ngenxa

Zonke ngasentla, ungongeza kwisigqibo sokuba inkqubo irhafu olulula iinkampani enomda kubutyala - ngokuba zezona iindleko-olusebenzayo ukhetho ebonakalayo. Oku kunika umdla kakhulu yinyaniso aqinisekisiweyo. Ngubani na kukholwa kuwo, uyakwazi ukufunda ngokweenkcukacha ezinye iinkqubo zobalo nokwenza ukhetho yaso ubabalo ayithandayo.