FOP - yintoni na le nto? FOP kwinkqubo jikelele

Xa uceba ukwenza ishishini labucala, kufuneka isigqibo ifomu zomthetho nhlangano. Khetha uhlobo lomsebenzi yorhwebo ukwenzela ukuba uyakufanelekela ukuba ubuninzi ishishini - enye izigaba ezibalulekileyo. Ukuze wenze oku, kufuneka baqonde uncwadi lobungcali bafunde ulwazi oluninzi malunga neefom sombutho kunye esemthethweni leenkampani ezahlukeneyo.

Umzekelo, uyakwazi kuba ngusomashishini, kwaye baqhube imisebenzi egameni layo, yaye kusenokwenzeka ukuba bamele umdla umbutho osemthethweni, esebenza njenge co-umnini okanye umnikazi.

Ukuqwalasela lo Kwimeko yokuqala, ukuba ubhalise njenge ngumrhwebi labucala. Ngokutsho komthetho Ukrainian - FOP okanye SPD. Noko ke, ngaphambi kokuba wenze ukhetho lwakho omnye amaqela, kuyimfuneko ukucacisa eluncedo nengeloncedo kwifom ekhethiweyo.

FOP - segama emele "umntu fіzichna - pіdpriєmets" in Russian - FLP (ngamnye usomashishini).

okukhona

Bhalisa FOP - inguqulelo elula ye wokubhala kunye neemfuno.

Izinto eziluncedo zezi:

• nokungabikho iimfuno ezisebenza elikomkhulu eligunyazisiweyo;
• inkqubo yokubhalisa elifutshane;
• kwindawo yokuhlala esisigxina;
• ushicilelo, kwakunye akhawunti yebhanki ayikho imfuneko;
• inkqubo sokugcina lulula kakhulu kwaye ayifuni-mali sikarhulumente;
• inkqubo yerhafu lula kakhulu.

iimeko yokuvula

Ukuba injongo okuvula fom - semthethweni amathuba zokufumana ingeniso ukuhlawula kunye nabathengi intlawulo ikheshi kunye yemali, ukuba kuyimfuneko, lo FOP - kulukhetho ilungileyo.

Kule fomu ilungileyo, kuyimfuneko ukuba bagcine iqela iimeko:

• umsebenzi owenziwayo ngokwazo, okanye inani labasebenzi ayidluli 10;
• nengeniso ye USD-3 ukuya kwizigidi ezi-5. ngonyaka ngamnye (11 million), okanye sebenzisa i iqela irhafu eyodwa 5;
• kunye namaqabane, ikontrakhi, amagosa kunye nabaqeshwa lwentlawulo eyenziwa yebanki;
• ubukho VAT kubathengi;
• ishishini entsha kwaye nje ekuqaleni, kuzuze amandla.

tax eyodwa

Kuba oosomashishini lwamashishini amancinci kukho inkqubo yerhafu enye. Inkqubo lula - indlela ekhethekileyo ekuvumela ukuba ukuqokelela iirhafu kunye nemirhumo, intlawulo replacement iirhafu ezithile kunye nemirhumo yokuhlawula-mali yerhafu ezithile kwaye ingxelo phantsi ifomu lula.

inkqubo lula akavumelekanga ukuba ukusebenzisa abantu non-ongumhlali. Ukuba umntu obhaliswe entrepreneur, kufuneka abe ngumhlali weli lizwe. Kwimeko enjalo, loo mntu unalo ilungelo lokuba isicelo qho jikelele inkqubo irhafu lula.

Kukho amaqela ezine kwezolimo, ngaba apho ezintathu - emzimbeni abantu-ngoosomashishini. Iqela wesine lisetyenziswa amaqumrhu asemthethweni ukuvelisa iimveliso zezolimo.

amaqela

iqela FOP kuhluka. Kuba isenzo ngasinye njengoko simplifications ezenza ubomi bube lula koosomashishini, kwakunye neentsilelo.

Okokuqala - oku kuphela iqela apho iincwadi ekungalindelekanga PPO (imisebenzi ababhalisi zokuhlala). Le meko zokuzigcina kweli qela ngumphakamo yengeniso ayidluli amawaka 300. UAH. (Malunga 650 000 engange.). Ungasebenzisa ukuthumela urhwebo emarikeni okanye ukunikezela iinkonzo zobuqu. Akhawunti - abantu kuphela.

Imizekelo nkonzo ziquka:

• yokubuyiselwa inkonzo, ukulungiswa, ifenitshala okanye lokuvelisa phantsi komyalelo ngamnye;
• lemveliso elicwangcisiweyo samagama okanye ngumchweli imveliso;
• iimveliso metal lokuvelisa ngentando;
• iinkonzo ukuze kuphunyezwe elungisa iiwotshi, izixhobo zomculo;
• Iinkonzo wokulungisa izinto zobuqu, imveliso yesinyithi;
• iimpahla inkonzo processing, ukuhlamba, ukucocwa nokupeyintwa textile noboya imveliso;
• iinwele.

Iqela lesibini eqhelekileyo kakhulu kwaye ethandwa. Izinga irhafu eli qela Iqinisekile, luhlawulwe ubuncinane s / n, endaweni kwingeniso epheleleyo. Iingxelo kufuneka zingeniswe kanye ngonyaka. Inqanaba eliphezulu yengeniso - 1.5 million USD. ngonyaka ngamnye (malunga nezigidi 3.2).

Abo abhaliswe kweli qela, kunokwenzeka ukuba ukuphumeza imisebenzi enxulumene ubonelelo ngeenkonzo kuluntu kunye nabo ahlawule EH.

imizekelo:

• E. Abagunyazisiweyo intengiso yotywala newayini itafile.
• Ukunika isithuba ukuba irente.

Ngelo xesha nye vala:

• Njengesikhali umlamleli kwi ukuthengisa, uvavanyo, ukuthenga, yengqeshiso kwezithobekileyo lokwenene.
• Thengisani, ukwenziwa, ukulungiswa, indlu kunye nezacholo eyenziwe amatye anqabileyo, amatye anqabileyo, amatye eziphantse-anqabileyo.
• Ukubonelela ngeenkonzo amaqumrhu asemthethweni kwi inkqubo eqhelekileyo.

Inani eliphezulu elivunyelwe kwingeniso iqela 1.5 million USD.

Eli qela lesithathu. Izinga irhafu eli qela kwaba-5% yengeniso, kwimeko apho VAT iqukwe irhafu enye, 3% - abo ukuhlawula i-VAT. Ingeniso enkulu yonyaka - 5 million USD.

Oosomashishini eli qela unakho abandakanyeke kuwo nawuphi na umsebenzi ngaphandle kwelo engaqondanga ukuba inkqubo enye, kwakunye sell kwaye iimveliso, ukubonelela ngeenkonzo kuluntu, ukubonelela ngeenkonzo bonke berhafu kunye namashishini.

Ukugcina iincwadi PPO inyanzelekile kwimeko ukususela ekuqaleni konyaka wekhalenda, ingeniso ngaphaya USD million 1. (Malunga 2.2 mln.). Ukuba umthamo enjalo akukho yengeniso, PPO ayikho imfuneko.

Oko kuba qela FOP ikhethiwe, kuxhomekeke kudidi lomsebenzi inzuzo.

bendlela

Ukunqongophala FOP into umthwalo singabalelwa kwimeko zeengozi. Lijongene usomashishini osakhasayo loshishino wonke amatyala nazo zonke izinto zayo. Ngokusemthethweni kuzakuthathwa ukuba ngusomashishini lincinane kufuneka kuyinyamezela ilahleko kunye namatyala ukuba ahlawule leyo akakwazi ngaphandle kokusebenzisa impahla yakhe. Noko ke, inyaniso kukuba ngokufuthi kangangokuba ukuqala ishishini nentembelo gqitha kwimpumelelo oosomashishini yayo ukwenza izibophelelo ezinjalo, nto leyo ke asikwazi ukugcwalisa. Kulo mzekelo, usebenza sezomthetho, yaye ngokufuthi enkundleni.

inkqubo irhafu jikelele

Iintlawulo leyo uthwele FOP kwisistim ngokubanzi:

• irhafu yengeniso kubantu;
• igalelo eyodwa kwezentlalo;
• VAT (value added tax).

Sebenzisa inkqubo jikelele kwimeko apho, kunye nengxelo ukuba abantu emzimbeni kufuneka ubhalise njenge amashishini, ukuba asebenzise ukusetyenziswa kwenkqubo lula.

ingeniso epheleleyo apho irhafu erhafiswa ziya kuqwalaselwa ingeniso, nto leyo baqeshwa ngenxa yokuba lo msebenzi.

ingxelo

FOP ubhatala irhafu phantsi kwenkqubo lula. Phakathi ingxelo mandatory, leyo ngenxa inikezelwa, kuquka:

1. Declaration of irhafu kwingeniso abantu zendalo (oko imbuyekezo yerhafu "kwipropati kunye nengeniso"). Oku wakhonza kanye ngonyaka ngethuba leentsuku ezingamashumi amane ukususela kumhla kunyaka omtsha.
2. Kuba ngokwabo FLP ukhonza ingxelo eru 1 kanye ngonyaka phambi kokuba wokuqala ka-Aprili kunyaka olandelayo ingxelo omnye.
3. Ukuba FOP ebhalisiweyo - abahlawuli VAT, kuyimfuneko ukuba ufake isibhengezo kwi umba VAT nyanga zonke. Ikota - kwisithuba seentsuku ezingamashumi amabini zekhalenda emva kwenyanga ingxelo. Form kokungeniswa sibhengezo evunyiweyo.
4. Unga nikeza invoyisi irejistri ezifunyenweyo kwaye zanikwa kwiofisi yerhafu. Kuliwa nge-elektroniki.
5. Ukuba usebenzisa i PPO, kufuneka nyanga nganye ungadlulanga umhla we-15 wenyanga elandelayo nyaka wenzelwa le ngxelo, angenise iingxelo malunga nokusetyenziswa PPO, kwakunye Republic of Kazakhstan.

yokubala ERUs

Eru (igalelo kwezentlalo enye ye-inshorensi yoluntu karhulumente imbopheleleko) ibalwa ngokwale algorithm ethile.

ERUs for FOP:

1. Ukuba umvuzo wenyanga uwonke ilingana no0 okanye ilahleko kwakungenwe yi usomashishini osakhasayo, i eru ilingana no0.
2. Ukuba ingeniso net ngenyanga enye ilingana lekhefu ukusuka kwi-0 ukuya wemivuzo, i eru lilingana intlawulo inshorensi ubuncinane. Olubalo yenziwa phinda wemivuzo kule nyanga iphelileyo yi 34.7%.
3. Ukuba umvuzo wenyanga uwonke elilingana ubuncinane umvuzo ukuya isiseko ubuninzi ukubala, le ECB yi 34.7% yengeniso net;
4. Ukuba ingeniso net mkhulu ubuninzi bobungakanani ledatha ukubala, i eru ilingana 34.7% isisekelo ubuninzi.

ukubhalisa

Ukuze ukubhalisa ishishini, kufuneka enze inani le nkqubo, amanyathelo enyanzelekileyo. Kuba ubhaliso kwi FOP kwinkqubo eqhelekileyo kufuneka:

1. Ngenisa amaxwebhu kunobhala karhulumente.
2. I irhafu bhala into enokuthethwa inkqubo irhafu eziyimfuneko abanyuliweyo.
3. Xa bazakhela yobhaliso eyodwa umhlawuli werhafu, kufuneka ufake isicelo esikhethekileyo, nto leyo eya athabathe irejista berhafu.
4. Sithathe isicatshulwa ogqityiweyo.
5. Bhalisa nabasemagunyeni yerhafu incwadi ingeniso neendleko.

Kuba ukubhalisa kufuneka uze nayo:

• iikopi khowudi lokuzazisa kunye yokundwendwela;
• ingxelo ukuba uhlobo irhafu eyodwa endimnyulileyo;
• luthathe imvume kwangaphambili kwirejista karhulumente;
• yincwadi ingeniso neendleko;
• isicelo esibhaliweyo irhafu yentloko okanye ingxelo ngohlobo-OPP 5.

Ukuze wenze inkqubo yobhaliso Ayizi phambili ngokuyimfuneko kwabasemagunyeni yerhafu yedwa. Ungasebenzisa iinkonzo Internet Portal lwaseburhulumenteni baze bangenise onke amaxwebhu e-elektroniki. Koko, emva kokuphela amaxwebhu yobhaliso, kufuneka uthathe originals.

amaxwebhu

Ngenxa yokuba iingxelo, enika umnini ezoshishino umgangatho, kuyimfuneko ukuba babhalise ngokuvumelana nomthetho. FOP-form ingxelo kakhulu lula ukulayisha ezantsi kwi Internet amacebo ezizodwa. Phambi ingxelo Kubalulekile ukuqinisekisa ukuba imilo kunye nefomu le ngxelo bahambelana nalaa mabinzana utshintsho zamvanje kwimithetho kwakunye ofanelekileyo ukuba ethile uhlobo lwe zobalo.