Irhafu yepropati kwamashishini. Ukwandisa usebenzisa ubambiswano ezilula kunye nesivumelwano leaseback.

Siqala ngokuqwalasela ngesivumelwano intsebenziswano elula. Inqaku 337 of Code Tax ikhankanya ukuba irhafu yepropati asethi zoshishino, osebenza njengoko iidipozithi phantsi kwezivumelwano partnership, kwakunye ezifunyenwe okanye wadalwa ngexesha ukusebenza kunye, ityala ize ihlawulwe ngamnye amahlakani ngokungqinelana kunye nexabiso galelo labo. Ngako oko, kule meko sithetha ngayo ukunciphisa le ntlawulo, kunokuba ngokuphambuka ngokupheleleyo kuhlu zabo.

Umongo nkqubo ngolu hlobo lulandelayo: iinkampani ezimbini, enye esebenzisa ulawulo irhafu eqhelekileyo kunye nezinye - elilula okanye UTII ulimise intsebenziswano elula, nto leyo sikhatshwa iminikelo ngokubambisana ukuze kuphunyezwe nawuphi na umsebenzi. Umzekelo, isivumelwano ungabonelela ukudluliselwa umntu ehamba ityala jikelele kwaye ibekwe kwi mali titsh ukuthenga egameni yakowazo amafa afunekayo kwintlawulo elandelayo yembuyekezo ukuya lweshishini, unika imali, imali ebaliweyo ipesenti ethile ixabiso zinto ezifunyanwa. Umzekelo, 2/3 yexabiso isakhiwo ezithengiweyo. Le imbuyekezo iya kuba igalelo zamaqabane - ". Uproschentsev" ukufunyanwa-asethi kunye ngokuqulunqwa isivumelwano distribution share. Kwimeko yokuthenga izindlu olu xwebhu kuxhomekeke ubhaliso kunye Fed. Ukongeza, uyacebiswa ukuba ukungena kwimvumelwano of isibambiso kwi isabelo inkampani, isicelo USN, kude ukuzaliseka izibophelelo zakhe ukuba ahlawule imbuyekezo (mortgage kwakhona ungene kwi FRS). Ngexesha ubukho lweshishini yentsebenziswano, ibekwe nolawulo ngokubanzi, ahlawule irhafu yepropati ngokomlinganiselo iminikelo yabo (njengoko umzekelo 1/3 imali ethe kwisakhiwo), kunye nenkampani - "uproschenets" Mhlawuli yale irhafu ayikho.

Imingcipheko kumphathi wesekethe.

Ukusebenzisa eli cebo na ezinye iingozi. Xa engekho irhafu yokwenene joint venture banokuzama ukuqaphela ikhontrakthi null and void yinkundla kwaye zivavanywe irhafu eyongezelelweyo. Kodwa ukubonisa nabohanahaniso intengiselwano kunzima kakhulu, ngenxa yokuba lo msebenzi nako ukuphuhlisa ngenxa yezizathu njongo kwezoqoqosho. Ukongeza, amashishini kufuneka lungenakunxityelelaniswa.

UQabane aphephe intlawulo yembuyekezo. Kulo mzekelo, inkampani singabhengeza amalungelo abo ezinkundleni kunye yokuqokelela amatyala ngenxa igalelo lenkampani yesibini. Ukuze kuqinisekwe ukubuya kwepropati, kufuneka ukudala ubudlelwano ukungena isivumelwano isibambiso.

Leaseback.

Leasing lisetyenziswa ukuze ukwandisa phantse zonke iindidi zamashishini iirhafu kunye irhafu kungekho ngaphandle. isivumelwano ezazakhiwe Traditional ezinxulumene umniki iimpahla, ke umqeshi kunye umqeshiswa. Kukho kwakhona iintengiselwano wangena phakathi kwamaqela amabini kuphela, umthengisi kunye umqeshiswa ngumntu omnye.

Ukuphunyezwa nkqubo ngolu hlobo lulandelayo: isiseko esiluqilima, ibekwe kwimo ngokubanzi, ungenela isivumelwano sengqesho kunye nenkampani, kusetyenziswa inkqubo irhafu lula okanye UTII. Ngokungqinelana nemigqaliselo yawo "uproschenets" ofumana asethi mbutho uya kuhlawula irhafu kunye nentlawulo kuhlehliselwe, uze ulihlangula kubo kuye irente kunye nokudluliselwa olulandelayo kobunini. Kulo mzekelo, phambi kokuphela izinto contract zichazwe kwiphepha lomncono umqeshisi ngayo.

Ukuze intengiselwano zange ukuba izikhalazo amaqumrhu alawulayo, kuyimfuneko ukuba ukuxhasa kwezoqoqosho ukuba macala omabini. Kungenjalo, isivumelwano leaseback ukuba nilenze enkundleni, yaye irhafu ihlawulwe kwishishini, zihlolwe olongezelelweyo. Komnikazi nga kugwebela deal imfuneko ukutsala utyalo-mali kunye nemfuneko ukusetyenziswa ngakumbi-asethi. Ukongeza, i-umqeshisi kunye umqeshiswa kufuneka lungenakunxityelelaniswa ngokusemthethweni: ukuba Abaseki aqhelekileyo, abalawuli, njalo