Ixesha Tax UTII. Irhafu ohlangeneyo kwingeniso ebulungiseni imisebenzi ngabanye

Iinkampani ezininzi Russian inxaxheba kwimisebenzi yorhwebo, ukuhlawula UTII. Umsebenzi phantsi kolawulo yerhafu achaphazelekayo inani kujonge - ezo zinxulumene ingxelo, ukubala kweerhafu, ukugqitywa oluchanekileyo sibhengezo. Ukuze usomashishini osakhasayo kufeza ngempumelelo zonke izibophelelo abazibeka kuye yile mithetho yerhafu, ingakumbi kwezi bokuqonda ukuba zihlolwe. Ziintoni iimpawu ezininzi langutana irhafu flat?

ulwazi ngokubanzi malunga UTII

Ngenxa yoko, inkqubo yerhafu ibandakanya uhlobo yokuqokelela njengoko UTII. Ziintoni iimpawu zayo?

Ngokuqhelekileyo, le nkampani eqhuba ishishini, uhlawula irhafu ngokomlinganiselo ingeniso okanye inzuzo. UTII ibandakanya ukudluliselwa karhulumente, ke, intlawulo esisigxina, leyo sizimele yokuhamba kwemali ngeendleko lweshishini. Akukho akhawunti sithathwa, ingeniso ukuze esinengqondo - lowo ufumana inkampani kuthiwa esekelwe phezu iintsingiselo zolu rhwebo avareji. ubungakanani UTII bunikwa kwemithetho kwinqanaba federal nezemimandla.

Cinga eminye bokuqonda ezingundoqo serhafu umbuzo.

Kutheni amashishini basebenzisa UTII naxa kukulungele?

amashishini engagqibekanga Russian yorhwebo asebenza phantsi kwenkqubo irhafu jikelele, okanye BASIC. Olu nyango rhafu busenza ukuba kuhlawulwe irhafu karhulumente mali ka-20% yomahluko phakathi kwingeniso nkampani kunye nenkcitho yayo. iinkampani Qala-up kunokuba nzima kakhulu ukuba ukuzalisekisa imbopheleleko ngonxibelelwano mali. Ngoko ke, urhulumente unika iinkampani ezincinci ithuba ukunciphisa kakhulu umthwalo yentlawulo ngokusebenza zeenkqubo yerhafu ekhethekileyo. Phakathi kwabo - UTII.

Olu lawulo rhafu, njengoko sibonile ngentla apha, kubandakanya nokudlulisela ku lwabiwo fixed-mali, nto leyo musa masihambelane ingeniso okanye nenkcitho. Kwezinye iimeko, imisebenzi yorhwebo kwenziwa intlawulo yerhafu enye, kungaba luncedo? Njengomgaqo, oku kusebenza ezo meko apho inkampani iye ingeniso enkulu ngokwaneleyo. Ukuba manani azikho inkulu kakhulu, kusenokwenzeka ukuba uya kuba ngaphezu bayagwetyelwa ekufikela kwezoqoqosho umbono lo msebenzi nje enye ukwimo DOS.

Phakathi kwezinye izinto iingenelo lokuqokelela, ekuthethwa, - inyaniso yokuba indawo uluhlu ezinye iimbopheleleko zoshishino nebhajethi karhulumente. Umzekelo, bahlawule irhafu tyaba, inkampani akakwazi ukudlulisela ebuncwaneni VAT kunye nempahla werhafu esetyenziswa ishishini. Ngenxa yoko, i-SP iyasebenza UTII lingenako ukuhlawulela ngokwawo emhadini.

Xa ungasebenzisa UTII?

Umthetho engundoqo olumisiweyo iqulathe amalungiselelo apho inkqubo yerhafu ekusebenzeni Russian Federation - Code Tax Russian. Xa ngokungqinelana nemigaqo, ezo ezingenakususwa kuwo, ukusebenza ngaphakathi ngerhafu esinye kwingeniso singabalelwa ezi iifem kwiinkalo ezifana:

• urhwebo;
• ishishini yokutyela;
• catering;
• imisebenzi nobonelelo ngeenkonzo, iinkonzo yabathengi izilwanyana;
• ukulungiswa kunye nokugcinwa kwezithuthi;
• ubonelelo ngeenkonzo carwash;
• ukusebenza iintengiso;
• ubonelelo ngeenkonzo ukuba kokuqeshisa kwiindawo zorhwebo, iziza;
• ukubonelela ngeenkonzo yehotele;
• impahla zokuhamba, umkhweli zokuhamba;
• Ubonelelo yokupaka ihlawulwe.

Indlela ukuqala ukusebenza UTII?

Qala usebenza kwisakhelo kwale nkqubo kweerhafu ngusomashishini unako ukubhala isicelo Federal Tax Service, echaza umhla isicelo yi UTII. Uxwebhu ehambisana kuyimfuneko ukuba angenise-ofisi lwengingqi Federal Tax Lenkonzo kwindawo msebenzi ishishini. Kwangaxeshanye, amagqwetha bathi, ukuze ungqamane ukuba kuboniswe kwinkcazo yobhaliso nkampani kunye Federal Tax Service.

Indlela ukumisa umsebenzi UTII?

Ngenxa yoko, ukuze ukuyeka imisebenzi UTII kufuneka ithunyelwe kwi-Federal weRhafu Service of isicelo ahambelanayo. Kulo mzekelo, oku kufuneka kwenziwe kwisithuba seentsuku ezi-5 ukususela mhla xa umsebenzi yorhwebo afanelekileyo nkampani yayekwa. Ukuba ufuna ukuhamba UTII kuyo nayiphi na inkqubo irhafu - ezifana inkqubo yerhafu lula okanye DOS - ungenza ukwenza njalo ngenxa nezibonelelo imithetho ekhoyo, kuphela kunyaka ozayo.

Iimpawu of accounting UTII

Firm ukusebenza ngomhla UTII uyakwazi ukugcina irekhodi yentsebenzo ngeendlela 2:

• for uhlobo ngalunye lomsebenzi, apho kuhlawulwa irhafu flat;
• ngokohlobo lomsebenzi ngokuxhomekeke UTII, kunye nalowo luqhutywa phantsi nezikmu ezininzi nezahlukeneyo zobalo.

Kwakhona amaqumrhu asemthethweni kuya kufuneka ukuba agcine iirekhodi zemali yaye angenise iingxelo ezifanelekileyo kwi-Federal Tax Service.

Njani UTII

Ngoku makhe siqwalasele indlela esinengqondo ibalwa yerhafu yengeniso. Eyona engundoqo ubuninzi zithathelwa ingqalelo xa kubalwa imali iintlawulo lwabiwo - isiseko irhafu kunye nezinga. Isalathisi lokuqala ibalwa phinda isiseko ukuvelisa inani ehambelana nendawo parameter emzimbeni. Kodwa oku isakhiwo epheleleyo kwifomula werhafu olulodwa. isivuno Basic kwakhona zingatshintshwa isicelo ababini okuza: deflator, nezaziwa ngokuba K1, kwaye inani yokubetha, okanye K2. Izinga berhafu lwezifundo yi-15%.

Xa isixa-mali irhafu umiselwa ukuba ixesha irhafu, UTII kungancitshiswa ngama- isixa-inshorensi ehlawulwa nemali karhulumente kubasebenzi salaried, okanye, ukuba umhlawuli - IP kwaye isebenza ngaphandle inxaxheba labasebenzi, yiyo eya FIU, lo FSS kunye FFOMS ngokwabo. Ukuba inkampani iqeshe abasebenzi, unciphiso irhafu ngeendleko ze-inshorensi inokuba akukho ngaphezu kwama-50%. Ngenxa yoko, ukuba SP isebenza ngaphandle inxaxheba yabaqeshwa abaqeshwe, oko ukunciphisa UTII isixa ehambelana ngokupheleleyo ubukhulu iintlawulo kwi Pension Fund, Fund Insurance loLuntu FFOMS.

ingxelo

Makhe sifunde nomba zokuphendula irhafu kuthethwa. Ngokuphathelele i parameter efana nexesha irhafu - UTII inxulumene irhafu apho ingxelo ithunyelwe kwi-Federal Tax Service qho ngekota, ungadlulanga umhla wama-20 wenyanga elandela yekota edlulileyo. Zamadoda isibhengezo irhafu, ekuthethwa, ukuqokelelwa abangahlawuliyo ingqalelo kufuneka abonelele urhulumente inani nezinye iingxelo.

Phakathi kwabo - ifomu 4-FSS, kwakunye PCB-1 - kwiinkampani kunye nabasebenzi salaried. Bona enikwe kwi FTS kwi efanayo kwimeko olo, ixesha irhafu. UTII nayo ifuna ukubonelelwa ezo iinkampani, leyo kuqesha abasebenzi salaried ingxelo 2-NGOBUCHULE, iinkcukacha-avareji yenani labasebenzi, kwakunye iingxelo zemali, ukuba Mhlawuli unalo iwonga iqumrhu elisemthethweni. IP ukuziphatha Accounting ayikho imfuneko. Kwelinye icala, SP, hayi abasebenzi zisebenzisa kufuneka angenise FNS kuphela isibhengezo. Ukuba Umhlawuli uphumeza imisebenzi yorhwebo kwizixeko ezahlukahlukeneyo, icandelo 2, ekhona isakhiwo isibhengezo irhafu, kufuneka izaliswe ngokwahlukileyo, xa unxulumano kunye kwindawo nganye yokwenza ushishino.

Ukuba inkampani okanye ngusomashishini ngamnye ukuthwala iintlobo zemisebenzi yorhwebo, yaye abanye babo bengenakufumana UTII, ngoko kuyimfuneko ukuba angenise iingxelo ezinikiweyo icandelo elithile le-mthetho werhafu. Kulo mzekelo, kwi isibhengezo irhafu kubalulekile ukuba ukhankanye elichanekileyo ikhowudi ixesha. Indlela ukuchaza ngayo?

Thina amisele ixesha ikhowudi irhafu

ixesha Irhafu kwi UTII isibhengezo kufuneka ucacise enyanzelekileyo. Umhlathi efanelekileyo ndlela ayixele kwifomu yesakhiwo zokuphelisa IMbasa Federal Tax Service of the Russian Federation № MMV-7-3 / 352 yomhla we-07.04.2014 wonyaka. Nganye kweekhowudi kwikota angqinelanayo ngawo anikezele iingxelo. Qwalasela uluhlu kubo.

Ukuba kwisibhengezo kusetyenzwa kwikota 1, ngoko kuyimfuneko ukuba ukhankanye ikhowudi 21. Kuba we2 - 22. Ukubonelelwa ezifanelekileyo equlethwe IMbasa Federal Tax Service, kuchazwe ngasentla.

Ukuba kwisibhengezo kusetyenzwa kwikota yesi-3, ebonisa ixesha yerhafu ikhowudi - 23. UTII iingxelo kufuneka ukuba qho ngekota. Ikhowudi ye xesha ngalinye, ngaloo ndlela - sahlukane.

Ukuba kwisibhengezo kusetyenzwa kwikota yesi-4, ikhowudi elivumelana ixesha irhafu banikwa - 24 UTII lingakwazi zingasetyenziswa uyathinjwa okanye bahlela iinkampani. Kulo mzekelo, i ikhowudi eyahlukileyo kufuneka kuboniswe.

Siyafana kwikota apho inkampani yaphela imisebenzi yayo. Ikhowudi elivumelana ixesha irhafu enikwe ngaphambili - 50 UTII, ngenxa yemithetho lwangoku, iquka ukusetyenziswa kwezinye khowudi. Makhe sihlole kubo.

umthetho Russian umisela ezisetyenziswa kwezi meko, iikhowudi ingxelo zezi: 51 - ukuba inkampani uyathinjwa okanye enokulungiswa kwikota 1, 54 - ikhowudi kwikota yesi-2, 55 - isafobe ehambelana 3 ikota, 56 - ikhowudi ukuba kusetyenziswa xa ixesha irhafu UTII - Q4 .

Xa yerhafu ihlawulwe?

Makhe sifunde kule nkalo, njengoko imiqathango kokuhlawula irhafu kulo mbuzo. Abantu abangahlawuliyo UTII kufuneka bhala isixa esilingana nebhajethi federal yi-25 wenyanga elandelayo kwikota kwengxelo. Oko kukuthi, ukuba ixesha irhafu UTII - kwikota yesi-4, intlawulo kufuneka wenze ukuya kwi-25 Januwari kunyaka olandelayo. Kuyinto kunokwenzeka, ke ngoko, ukuba ufake FNS ingxelo ngaphambili kunokuba ahlawule irhafu. Ngenxa yoko, ulwazi olungundoqo malunga UTII ufuna ukwazi ngaphambili - ukuba, yintoni ixesha elibekiweyo ukugqibezela esi sibhengezo sithuba serhafu UTII, ikhowudi ehambisana kuyo.

Kodwa kwenzeka ntoni ukuba inkampani uyasilela ukuthobela neemfanelo ezithile phantsi irhafu phantsi ingqalelo, apho kubonelelwa ngumthetho?

umthwalo

Kuluncedo ukuba siqwalasele umba uxanduva werhafu kaThixo usebenze ngaphakathi UTII.

Ukuba inkampani iya aqhube ishishini usebenzisa irhafu enye, kodwa hayi kuvuka ingxelo Federal Tax Service, urhulumente uza kubeka phezu kwaso isohlwayo sama-10% yengeniso - kodwa hayi ngaphantsi kwe-40 amawaka engange .. Ukuba umqeshi uya ukubeka ngokuqinileyo nevovremya akhawunti, i-Federal Tax Service usenokukhupha isohlwayo sama-10 amawaka. Hlikihla. Ukuba umnini ishishini akuthethi ngexesha azise Federal weRhafu Service of kuvulwa okanye ukuvalwa akhawunti ngoku, ukuze abe uhlawule isohlwayo kwi mali amawaka 5. Thambisani. Ukuba isibhengezo ixesha irhafu elinikiweyo UTII ziya kunikwa emva kwexesha elibekiweyo ngumthetho, inkampani kuya kufuneka uhlawule isohlwayo se-5% berhafu abaliweyo, kodwa ths hayi ngaphantsi kwe-1. Thambisani. Ukuba inkampani uyasilela ukuhlawula intlawulo xesha, ekubhekiswe kuyo lwabiwo-mali, i-Federal Service Tax liya kuba nelungelo ukuchacha-20% yayo yonke irhafu, okanye 40%, ukuba kuvela ukuba lo mbutho ayidweliswanga intlawulo efunekayo kurhulumente ngabom.