Irhafu inzuzo Corporate, izinga lerhafu: iintlobo kunye nobukhulu

Irhafu yengeniso inyanzelekile kubo bonke amaqumrhu asemthethweni eziphezu kwinkqubo efanayo zobalo. Oku kubalwa ngokudibanisa ingeniso yonke imisebenzi kwenkampani yande izinga yangoku.

izizathu ezingokomthetho

Inkqubo yokubala kunye nokuhlawulwa kwerhafu kwi nzuzo, izinga irhafu zonke iintlobo ubunini ziboniswe kwiSahluko. 25 of the Code Tax. izenzo zommandla eyayilawula inkqubo usebenzisa inkuthazo yerhafu. Abammeli kunye ezimali kumsebenzi wabo basebenzisa i-Ofisi yoMphathiswa wezeMali kunye neengcaciso Federal Tax Service kwiinkalo ezithile lemigaqo.

Izifundo izinto

Abarhafi:

• imibutho Russian inxaxheba kwishishini longcakazo, nabo abo ukusebenzisa inkqubo yerhafu lula, UTII UAT.
• imibutho amazwe, abahlawulwa kummandla we-Russian Federation.
• Amalungu eqela ezidityanisiweyo.

Bakhululwe irhafu lweshishini, abo bahlawula UTII, USN, UAT. Ukuba isixa ukuphunyezwa labo lonyaka lugqithe ngaphaya umda zomthetho, kwishishini kufuneka ahlawule yequmrhu irhafu yengeniso, imali leyo edlula izinga ngokomthetho. Kwakhona phantsi ngaphandle ngowe-2017 beyela imibutho bekwi ukulungiswa ukuyibamba Russian Federation FIFA 2018

Isiseko yokubala inzuzo lombutho an. In Art. 247 of the Code Tax ithi ingeniso:

• zemibutho basekhaya ofisi ezimele kwiinkampani zangaphandle - sisixa semali engenile ngoku (ummeli wakhe); kuncitshiswa iindleko ekungenwe kuzo;
• ixabiso lenzuzo gross, ibalwe kulo msebenzisi;
• ngokuba neminye imibutho amazwe - sisixa yengeniso mali azinakanwa phantsi Art. 309 of the Code Tax.

Ezingenayo kunye neendleko

Imali ekhoyo ibonakaliswa iinzuzo zoqoqosho evela kwimisebenzi yombutho, ochazwa uhlobo okanye imali. Yeyona udibaniso yonke ingeniso yombutho phambi iindleko kunye neerhafu ezisebenza kubathengi (umz VAT). Bona kubalwa ngokuthi kususelwe amaxwebhu zaseprayimari. Ingeniso evela kwintengiso zahlulwe zibe ingeniso kunye nengeniso non-yokusebenza.

Xa kubalwa irhafu ingeniso lombutho, izinga irhafu akuthethi ithathele irisithi akhawunti:

• efunyenwe kwipropati free;
• kwi ifomu izibambiso ;
• iminikelo yenkunzi;
• Ii-asethi ezifunyenwe phantsi kwezivumelwano-mboleko;
• yepropati efunyenwe ngezimali target.

Iindleko iindleko ezifanelekileyo nezibhaliweyo apho werhafu kuqhutywa phantsi komqathango ukuba ejoliswe ukwenza imali. Xa irhafu ebalwa ingeniso lombutho, izinga irhafu ukuchitha aliquki isixa iifayini, izohlwayo, izohlwayo, iintlawulo zezabelo, iintlawulo ezikhutshwayo kwemfuneko kwezinto kwiindleko ngokuzithandela inshorensi, uncedo-mali, izongezo pension njalo njalo. D. A Uluhlu olupheleleyo lwe-mali leyo abafakwanga bona kule iindleko thaca kweli nqaku. 270 of the Code Tax. iindleko nganye ezinga malungu abantu ukuba icinywe ngokupheleleyo, kodwa ngokungaphelelanga. Ukususela ngo-2017-mali esichithwe kohlolo umgangatho wemfundo yabasebenzi, nazo ingabalelwa kwiindleko. Noko ke, kukho into enye ebalulekileyo: imvume yabo kohlolo kwinqanaba yomqeshwa zemfundo kufuneka mazingqinisise ngencwadi ebhaliweyo.

ingxelo ngqi

izinga Tax on ingeniso yequmrhu icwangcisiwe kwi isixa esiqingqiweyo. Iingxelo malunga nokuqokelelwa imali bavavanyelwa imfuneko ukunika kwiinyanga ezi-6, 9 no-12. iintlawulo kwangaphambili kufuneka zitshintshelwe-mali qho ngenyanga. Ukususela ngo-2016 i-avareji ingeniso yekota zizonke ukusuka kwiintengiso anda ukuya engange million 15.

Isiseko serhafu

Indlela ukubala irhafu inzuzo? Izinga lerhafu liphindaphindwe umahluko phakathi ingeniso kunye nenkcitho. Xa isixa-mali sengeniso ngaphantsi kweendleko, ngoko ke isiseko ngu zero. Inzuzo kumiselwa indlela accrual ukususela ekuqaleni konyaka wekhalenda. Njengoko kuchaziwe kumthetho kweentlobo ezithile amazinga enzala yequmrhu irhafu yengeniso, kwaye ingeniso kufuneka ziqwalaselwe zodwa ngohlobo ngalunye lomsebenzi.

In NK definition emiselweyo ethile ingeniso nenkcitho ukulungiselela iindidi ezahlukeneyo abangahlawuliyo: iibhanki (. Amanqaku 290-292), Iinkampani ze-inshorensi (kwiSiqendu 293), non-governmental PF (kwiSiqendu 295.), amaziko microfinance (kwiSiqendu 297.), abathathi kobungcali emarikeni securities ( Art. 299), intengiselwano kunye Central Bank (art. 280), iintengiselwano engxamisekileyo zemali (art. 305), esusa imibutho (art. 299). Imibutho ukugembula kukho iingxelo ezahlukeneyo ingeniso kunye nenkcitho. Kuthathelwa ingqalelo kuphela iindleko kufanelekile ngokwezoqoqosho, leyo ibhalwe phantsi.

Yintoni izinga irhafu kwinzuzo corporate?

Le mali ihlawulwa ikhutshelwa nokuqokelelwa mali yase kanye basekuhlaleni. kubekho utshintsho ukwabiwa ekhulwini ukusukela 2017. Izinga basic serhafu inzuzo corporate ingaguqukanga kwi-20%. Ngaphambili 2% yesixa kuhlawulwa waya mali federal, ne-18% abantu basekuhlaleni. Ukususela ngonyaka wama-2017 ukuya ku-2020 waqalisa udweliso olutsha. Ibhajethi federal ziya kudluliselwa isixa serhafu, libalwe ka-3%, kunye nohlahlo lwabiwo-mali izifundo RF - 17%. koogunyaziwe benqila ukunciphisa izinga intlawuliso iindidi ezithile berhafu. Kwiminyaka 2017-2020, ngeke ibe ngaphantsi kwe-12,5%.

ngaphandle

Kwiintlobo ezithile izinga lerhafu yengeniso ingeniso lombutho ngu:

• Kwengeniso evela ekusetyenzisweni kwiinkampani zangaphandle, irenti izikhongozelo, TC mobile, ukuthuthwa ngamazwe - 10%.
• Izinga lerhafu enzuzweni zemibutho amazwe nge-ofisi ummeli, akazalani imisetyenzana Russian Federation yi-20%.
• Nezahlulo Imibutho Russian - 13%. Iirhafu isixa esipheleleyo uhlala mali yasekuhlaleni. Izahlulo ezifunyenwe ziinkampani amazwe irhafu ngomlinganiselo-15%. Oku kuquka ingeniso inzala izibambiso karhulumente.
• Ingeniso evela Russian Central Bank, apho irekhodwa kwi - 30%.
• Iholo Bank of Russia - 0%.
• Inzuzo abavelisi bezolimo - 0%.
• profit ajongene zonyango, imisebenzi zemfundo - 0%.
• Ingeniso evela kwimisebenzi enxulumene nokusetyenziswa kwemali yesabelo kwi - 0%.
• Ingeniso evela imisebenzi eyenziwa kwindawo ezintsha yezoqoqosho ommandla abakhenkethi-zokuzonwabisa, ngokuxhomekeka ingxelo eyahlukileyo ingeniso kunye nenkcitho - 0%.
• Iingeniso iprojekthi zotyalo-mali lwengingqi kwi imeko ukuba akukho ngaphezulu 90% lungeniselo bebonke - 0%.

ingxelo

Ekupheleni kwethuba serhafu nganye, umbutho kufuneka ukunika intetho e FTS. Le fom Ingxelo kunye nemithetho yokuxhoba yayo evunywe IMbasa Federal Service Tax N MMV-7-3 / 600. Declaration singeniswe ukuba kuhlolwe indawo ye nkampani okanye iinkampani iNumsa. Le ngxelo ayethule ifomu ephepheni. isibhengezo Electronic ungakwazi ukusebenzisa berhafu inkulu, kwakunye nemibutho apho avareji yenani labasebenzi zonyaka odlulileyo yaba abantu abangaphezu kwe-100.

Utshintsho elubalweni ngo-2017

Isixa-mali setyala embi kufuneka ibe ngaphantsi kwe-10% ye ingeniso ngenxa engaphambili okanye ixesha. etyala elithandabuzekayo - ityala engaphezu ubungakanani imbopheleleko ngokulingana. Ukuba mbutho kufunyanwa kunye ezihlawulwayo ibhaliswe otyalayo efanayo, xa amatyala athandabuzekayo ukuba icinywe kuphela imali engaphezulu akhawunti ukuhlawulwa.

Ubukhulu ilahleko ngcono anqongophele. Ukususela 01/01/2017 kwada 12/31/2020 kwakungenakwenzeka ukuba ukunciphisa iilahleko maxesha zangaphambili abangaphezu kwama-50%. Olu tshintsho asizichaphazeli isiseko apho yerhafu isicelo. Utshintsho zinxulumene ilahleko ezibe ezenziweyo emva 01.01.2007.

Ukususela ngowe-2017 isuswe izithintelo ukutshintshwa izixa Wolahleko ezenziweyo emva 01.01.2007. Transfer ngoku wangena kule minyaka ilandelayo. Utshintsho ezinxulumene hlengiso zerhafu ehlawulwa kurhulumente wommandla mali, kufuneka ziboniswe kwinkqubo isibhengezo kunye nentlawulo. La maxwebhu mazibonise ngokucacileyo ukuba yintoni na imali ehlawulwe ngomlinganiselo-3%, yaye - ngesantya-17%.

Ukunakanwa ezibangela ityala iye yadityaniswa ngakumbi. Umzekelo, kukho imibutho emibini amazwe ezalanayo (omnye kwemibutho kuza kuba ngunozala yesibini). Phambi kokuba omnye wabo etyaleni lweshishini Russian. Kulo mzekelo, ityala ibonakaliswa ndawonye. Kwaye akunamsebenzi ukuba uhlobo lezabelo eyinkunzi eziphantsi yinkampani yangaphandle, endodeni. Ngoku amatyala esidityanisiweyo umiselwa ubungakanani zonke izibophelelo werhafu.

Ukuba ngexesha ixesha ratio capitalisation itshintshile, kusenokubakho umbuzo yokulungelelanisa isiseko serhafu. Ukususela 2017 inkcitho kwetyala elawulwa Akuyomfuneko ekube-. Njengoko kukhankanyiwe ngaphambili, xa isixa beendleko ungaquka iindleko ekungenwe ukuvavanya inqanaba kwabasebenzi. Ukukhuthaza uphicotho ezinjalo ziza kuphuhliswa kuthathelwa ingqalelo imigaqo-maxabiso. Thatha ingqalelo iindleko lweshishini liya kuba nako, ukuba uvavanyo kwaqhutywa ngokusekelwe isivumelwano ukubonelela ngeenkonzo, kunye novavanyo waqukumbela ngokwemvumelwano yengqesho.

Umyalelo ukuyolela izohlwayo irhafu, kwaye isixa fayini landa. Utshintsho zinxulumene ubunjubaqa ezivela emva 01.10.2017 ngonyaka. Ukuba ngaphezulu eli gama yokuhlawula irhafu iintsuku ezingaphezu kwama-30, isixa isohlwayo kuya kufuneka sithembele algorithm ezinjalo:

• izinga 1/300 Central Bank kusebenza ukususela iintsuku 1 ukuya 30 engahlawulwanga;
• 1/150 Central Bank Izinga eyiyo iintsuku 31 kokulibazisa.

Kwimeko ukuhlawula onke amatyala ukuya 01/10/2017, inani leentsuku kulibaziseka Akukhathaliseki.