Kwamashishini amancinane: iikhrayitheriya ukufakwa 2014-2015 ,.

Iikhrayitheriya apho amaqumrhu zoshishino (amaqumrhu asemthethweni kunye noosomashishini ngamnye) ukuba amashishini amancinane (MT), kumiselwa Federal Law of 24.07.07, № 209-FZ. Kufuneka kuqatshelwe ukuba ummiselo federal uthe ihlukane inani lamashishini amancinci ekuthiwa-micro-enterprises. Ukulungiselela injongo ekulinganisweni iqumrhu elisemthethweni kudidi bezinto amashishini amancinane, kufuneka enze uluhlu iimfuno ezizodwa (Inqaku lesi-4 le-mthetho federal zikhankanywe ngasentla).

Nemiqathango yokufumana ubume MP ukuba amaqumrhu asemthethweni

1. Amaqumrhu kufuneka ukuba izicelo amanyathelo abathengi kunye nemibutho yorhwebo (ngaphandle yeziko ecalanye karhulumente okanye kwinqanaba likamasipala).
2. , Iingingqi Russian, imibutho yasekuhlaleni, abantu zomthetho amazwe, amazwe, uluntu kunye nemibutho yenkolo (imibutho), imibutho engenzi-nzuzo ngenxa yesisa kunye nezinye yesisa kwikomkhulu ogunyazisiweyo (joint) (share basis) yezi amaqumrhu asemthethweni kufuneka ibe ngaphezulu kwe isabelo Russian Federation 25% (ngaphandle kwe-asethi yemali investment kunye ivaliwe PIFs).

3. Inxalenye wazi, lalo elinye okanye ngaphezulu amaqumrhu asemthethweni, hayi amalungu amashishini amancinane kunye naphakathi, ngeke ibe ngaphezulu kwama-25 ekhulwini (lo mda usebenza ekuhlaleni, umsebenzi wabo ukusebenzisa iziphumo umsebenzi yengqondo: iinkqubo zekhompyutha, iinkcukacha, ezo nezi data , izimbiwa kunye noshishino iimveliso, ezizalayo ezintsha, ezifihlakeleyo imveliso, namalungelo imisebenzi yengqondo kuphela yini ku wabaseki (abathathi-nxaxheba) yale mibutho (imibutho yabasebenzi) - lwenzululwazi qho mali, okanye AN uluntu efundile, amaziko emfundo okanye amaziko emfundo emfundo ephakamileyo professional (imali yohlahlo)).
4. akunakuba I-avareji yenani labasebenzi abaqeshwe kule mihla 365 yokugqibela le khalenda ngaphezu:
   • kumashishini amancinci - abasebenzi 100;
   • ukuba micro-enterprises - abasebenzi 15.
5. Ingeniso evela kwintengiso yempahla (ngokumelwa iinkonzo kunye nemisebenzi), ngaphandle kokuthatha ingqalelo ixabiso added tax okanye ixabiso asethi kunyaka odlulileyo musani le khalenda nga ngaphezu:
   • for MP - million 400 engange.;
   • ukuba micro-enterprises - engange million 60.

MP iimeko imo ngamnye ngusomashishini (private)

Umntu onqwenela ukubhalisa ishishini elincinane, ibhekisela criteria ubume echaphazelekayo kufuneka ithobele oku kulandelayo:

1. akunakuba I-avareji yenani labasebenzi phezu elandulelayo kweentsuku ezingama-365 ngaphezu:
   • for MP - abasebenzi 100;
   • ukuba micro-enterprises - abasebenzi 15.
2. ngeke ibe Ingeniso evela kwintengiso yempahla (kuquka neenkonzo kunye nemisebenzi), ngaphandle kokuthatha ingqalelo ixabiso added tax okanye ixabiso lempahla kule mihla 365 yokugqibela ngaphezu:
   • for MP - engange million 400.
   • ukuba micro-enterprises - engange million 60.

MP iimeko imo ixesha kuqala iqumrhu elisemthethweni okanye usomashishini

Uvula iikhrayitheriya SME ukuze zifakwe kwi imo ehambelanayo kufuneka ukumelana ezifana:

1. Kuwo wonke unyaka, xa babhalisiwe, ngeke ibe ngaphezulu ixabiso ubukhulu abasebenzi avareji ngaphezu:
   • for MP - abasebenzi 100;
   • ukuba micro-enterprises - abasebenzi 15.
2. ukuze ibe Ingeniso evela kwintengiso yempahla (imisebenzi kunye neenkonzo), ngaphandle kokuthatha ingqalelo ixabiso added tax okanye ixabiso lempahla ngenxa ixesha elidluleyo ukususela ubhaliso lwabo karhulumente, ngaphezu:
   • for MP - engange million 400.
   • ukuba micro-enterprises - engange million 60.

Iimeko lokumisela bemfuno yengeniso

Nciphisa ingeniso evela kwintengiso yempahla (imisebenzi kunye neenkonzo), kwaye ixabiso le-asethi azimisele nguRhulumente Russian qho emva kweminyaka emihlanu ngokusekelwe kwedatha yeenkcukacha-manani kwi umsebenzi abameli amashishini amancinci (ngokungqinelana nomhlathi 2 Inqaku lesi-4 le-Federal UmThetho ekubhekiswa kuwo ngentla). Ingeniso evela kwintengiso yempahla (imisebenzi, iinkonzo) ukulungiselela unyaka wekhalenda ziya kumiselwa liSebe Federal Tax Code (umhlathi 7 Inqaku lesi-4 le-mthetho Federal).

Kufuneka kuqatshelwe ukuba izikhombisi kwibakala Nciphisa ixabiso elikhoyo-asethi Russian Federation URhulumente ayichazwa. Ngoko ke, ukuba abayi kuthathelwa ngqalelo xa bekusabiwa kwiqumrhu loqoqosho kumashishini amancinci.

kwamashishini amancinane: iikhrayitheriya ukufakwa - inani

I-avareji yenani labasebenzi kwinkampani kunyaka ophelileyo bunikwa ngendlela ethathela ingqalelo yonke imisebenzi yayo, kubandakanywa abantu esebenzisa umsebenzi wakhe ngokusekelwe kwesivumelwano injongo yoluntu-yomthetho okanye zidityaniswe (kunye nayenza ngokusesikweni ixesha), abameli kumasebe ekude, amasebe kunye namasebe eyahlukileyo noshowo nasakhasayo okanye ezincinane (inqaku 6, umhlathi 4). Ukulungiselela injongo yokubala ubungakanani abasebenzi avareji kufuneka ithathele ingqalelo iimfuno, nto leyo aye avunywa IMbasa inani Federal Statistics State Service 335 ka 31.12.09 (Ileta iSebe loPhuhliso loQoqosho of the Russian Federation ukususela 20.01.11 Inombolo D05-166).

Ukulahleka kunye nokubuyiswa ubume MP

Running ngamashishini amancinane, iikhrayitheriya ukubandakanywa ngo-2014 no-2013 (kwiminyaka emibini edlulileyo) apho ingeniso kunye akhawunti karhulumente ngenxa ngakumbi esemgangathweni, ukulahlekelwa kwisikhundla ngamashishini amancinane (umhlathi 4 of article 4 lalo Mthetho).

Ukusebenza ekhoyo kwezoqoqosho - a kwamashishini amancinane, iikhrayitheriya ukubandakanywa ka-2013 no-2014 (kwiminyaka emibini edlulileyo) apho ingeniso kunye urhulumente igcinwa kwi amaxabiso nganye ezinga malungu abantu abaya kuwazuza ngayo ubume amashishini amancinci.

engenayo imi-

A inkampani encinane, iikhrayitheriya ukubandakanywa ngo-2014 kuzo ngokufanayo njengoko ichazwe kumacandelo angaphambili kufuneka baziswe ukuba kulo nyaka yaba wokugqibela ixesha elide kweekhrayitheriya rhoqo kwaye engatshintshiyo (kunye th 1995). Kodwa 7.13.15, ngokuhambelana nasiSigqibo Government of Russia ngomhla 13.07.15, inani 702, yonke into yatshintsha. kwamashishini amancinane, ekulinganisweni iikhrayitheriya apho ingeniso unenzondelelo utshintsho ezithile, kufuneka kwenziwe ngolu hlobo lulandelayo:

• ngokuba micro-enterprises - engange kwezigidi ezili-120.;
• kumashishini amancinci - million 800 engange.

inkxaso karhulumente kwamashishini amancinci

lwamashishini amancinane, ukwahlula iinqobo ngo-2014, ezibe ngokuhambelana parameters ngasentla, eziliqela ngokutsha nguRhulumente. Kulo mba, inkqubo ekhethekileyo samkelwa, kufuneka sixhase ishishini elincinane. Le program inika uluhlu lwe amanyathelo ezithile kwiindawo zemali, zomthetho kunye nolawulo.