Taxation ngoosomashishini ngamnye kwicandelo ngemiyinge emincinci.

Uhlolo ngabanye osomashishini ukugxininisa zokuthengisa impahla ngokusebenzisa indawo kumagumbi urhwebo angekho ngaphezu kwama-150 m2 izinto ezidlulayo saqhubeka kwinkqubo UTII. Ngoko ke inani labasebenzi abathatha inxaxheba inkonzo ngemiyinge emincinci, kufuneka ingadluli abantu 100.

Irhafu ibalwa ukuba ngekota nganye ngokuthi le fomyula ilandelayo: S * B * K1 * K2 * 15% apho S - indawo yoshishino; B - base hoxa, ixabiso zigazi ebekwe ngumthetho; K1, K2 - izinto kuchazwa mimiselo.

Ingakumbi ngabanye oosomashishini irhafu, urhwebo ngokusebenzisa izinto ezidlulayo ke le ndlela yokubala UTII. For mobile irhafu commerce kubalwa ngolu hlobo lulandelayo: (R1 + R2 + R3) * B * K1 * K2 * 15%

apho R1 - avareji yenani labasebenzi kwinyanga yokuqala kwekota, kuquka usomashishini osakhasayo; R2 - ngenyanga yesibini; R3 - kuba ngenyanga yesithathu; B - base hoxa; K1, K2 - okuza.

Kuba iindawo zorhwebo zokubhala kunye non-umile kulandela inkqubo yokubala ummandla engaphantsi kwe-5m2 ngaphandle: (N1 + N2 + N3) * B * K1 * K2 * 15%

apho N1 - inani iindawo zokurhweba ngenyanga yokuqala kwekota; N2 - ngenyanga yesibini; N3 - kuba ngenyanga yesithathu; B - base hoxa; K1, K2 - okuza.

Urhafiso oosomashishini ngamnye kwi UTII ulawulo akuxhomekekanga kwi iindawo ingeniso kwaye ayifuni iindleko isiqinisekiso. Ukuze kuqinisekiswe ekugqityweni ngokunempumelelo kophicotho yerhafu, ezi ngongoma zilandelayo kufuneka ithathelwe ingqalelo:

1. Ukumiselwa uhlobo lomsebenzi. Abathengi ukuthenga ingaba abantu nje kuphela, kodwa amashishini ukuba kuthengwe iimpahla ngeenjongo zoshishino. Ngoko ke, xa kusenziwa, zisoloko zineengxaki kunye ngokucaciswa lokushiywa kunye neevenkile. Ngokutsho Code Civil, umahluko ophambili phakathi kwezi ntlobo kurhwebo injongo wokuthenga, zokuthengisa impahla ibonakaliswa ukuze bazisebenzise. Kwelinye icala, i-Code Irhafu akuthethi unike umsebenzi kwi-SP ukufumana phandle i bayahlelwa umthengi ethengiweyo impahla, nokumisela bemfuno ngemiyinge kuphela uhlobo kunye nobungakanani kwezibonelelo zokuthenga. Koosomashishini ngamnye inkqubo irhafu UTII azahlulele yaye ngokungathandabuzekiyo abasemagunyeni irhafu, lweeklayenti ezikushishino bakhuthazwa ukuba ufake transactions lokuthengisa ukuthenga nokuthengisa. Intlawulo ingenziwa eziinkozo kunye ikheshi (Finance Letter № 03-11-04 / 3/20 ka 18.01.06).

2. Ukugcinwa kwamaxwebhu engqina ubungakanani nendawo yokuthengisela. Eyona ngxaki iqhelekileyo kunye nophicotho irhafu intlawulo UTII ezongezelelweyo ngenxa ukungabikwa ubukhulu isithuba usomashishini neevenkile. Ukuba urhwebo kusetyenziswa amalungu ezingoovimba ongenawo imida ecacileyo, kwanele ukugcina zokuqasha iminyaka emithathu ngaphambi kolu lwangoku, nto leyo ibonakalisa zonke ukwanda nokurhwaqela lwesebe. Ukuba intengiso yempahla lwenziwa ngokusebenzisa ummandla kwigumbi elahlukileyo ekubhekiswe kulo IsiBhengezo UTII kufuneka athobele le explication kunye namanye amaxwebhu inventri ukuya evenkileni. Iyafuna egxininisa ukuba oosomashishini yorhafiso kuphela ngokusekelwe kummandla iiholo urhwebo, izitora, ii-ofisi zolawulo kunye nezinye izibonelelo abancedisayo ekubaleni irhafu zingafakwanga.

Osomashishini awafanele ukuba isicelo UTII ngenxa ngaphezu imida elikhankanyiweyo, kufuneka usebenzise ezinye zeenkqubo irhafu: engundoqo okanye lula. Kodwa practice, abanini imixokelelwane ezinkulu ezithengisayo kwaye kuthengela kwindawo kwama 150 m2 abebalwa kwiindawo ezahlukeneyo oosomashishini ngaphakathi sikhokelo emiselwe UTII, ngaloo ndlela bazikhusela ilungelo kokuhlawula irhafu kunye nokunciphisa iindleko zenkampani.