USN Irhafu - yintoni na ngendlela elula, nendlela ethe yabalwa ngayo

umthetho Russian inika amashishini ithuba ukusebenza nokusebenza titsh. Yintoni na? Le indlela rhafu ezizodwa, ezibandakanya ukuncitshiswa ebalulekileyo umthwalo mali kwiinkampani. Oku kwenzeka ngokunciphisa sokubala iifizi ezifanelekileyo namali, kwakunye ngokunciphisa isiseko ukufumanisa amabakala alo ahlukeneyo. Kulo mzekelo, kusekho inani izibophelelo ngokuqinileyo eziya kufuna irhafu. USN - indlela yokuba kube lula kakhulu imisebenzi kwiinkampani Russian, kodwa cebisa ukhululo yabo ngokupheleleyo umsebenzi olubonelelwa ngumthetho, kwakunye zezakhiwo bolu ingxelo eziyimfuneko. Yintoni ingakumbi "irhafu lula '? Zeziphi bokuqonda yokubandakanyeka kwayo practice kufanelekile ingqalelo ekhethekileyo?

ulwazi ngokubanzi malunga USN

Cinga ulwazi olusisiseko malunga USN. Yintoni na? USN, kunye nenkqubo lula kweerhafu, ngaphandle RF Tax Code. Ngaphezu ethandwayo nje phakathi koosomashishini abanomnqweno. Inyaniso yokuba inkqubo yerhafu olulula uninzi iimpawu kakhulu kangaka kwindlela irhafu jikelele ngakumbi - DOS, esetyenziswa kumashishini amakhulu.

Ilula kule nkqubo yerhafu yezinto ngamazwi kuphela umba ixabiso iimali ekufuneka zihlawulwe, kodwa ngokuphathelele ingxelo iinkqubo. Bathe bakufika USN kakhulu kancinane.

Imigaqo USN

Makhe sifunde kakuhle eli inkqubo yerhafu lula (yintoni) ngokweenkcukacha ngakumbi. Qwalasela i "uproschenku" kule nkalo ngokwemigaqo ebekiweyo ngumthetho RF esi isicelo sayo. Njengokuba sibonile ngentla apha, thembela ukubandakanyeka kwenkqubo yentlawulo yeefizi ungakwazi kuba ikakhulu amashishini ukuqalisa-up - abo ilifa ishishini elincinane. Kodwa yintoni na iikhrayitheriya apha? Ukuze usebenzise inkqubo apho USN ihlawulwa irhafu, inkampani kufuneka baphumeze iikhrayitheriya zilandelayo:

- ayikasebenzi abasebenzi ngaphezulu kwe-100;

- ngongeniselo yonyaka inkampani ayidluli engange million 60. (Kwezinye ukutolika - engange million 45 kwiinyanga zokuqala 9 nyaka-mali.);

- ixabiso le-asethi Net - hayi ngaphezulu kwezigidi 100 engange.

Kukho imiqathango eyongezelelweyo. Isabelo eyinkunzi ebhalisiweyo ungowabantu kwezinye iinkampani kule nkampani isicelo somsebenzi kwimowudi titsh, kufuneka ungabi ngaphezu kwe-25%. Le nkampani ngenxa inxaxheba iingenelo inkqubo yerhafu lula akakwazi namasebe.

Ziziphi iirhafu abakwazi ukuhlawula

Ukuze siqonde ngcono le nkcukacha kwenkqubo yerhafu lula, oko kukuthi, sihlolisise iinzuzo ezivelayo kule nkampani, ihamba irhafu kulawulo. Eyona iphambili inkqubo yerhafu lula kukuba inkqubo yokubala kunye nokuhlawula imirhumo lwabiwo ithatha indawo irhafu ezininzi ngqo kwi DOS. Phakathi kwabo: irhafu yengeniso (ngaphandle irhafu kwiinzala namatyala athile) kwipropati, VAT, irhafu yengeniso zobuqu usomashishini osakhasayo - ukuba IP. Noko ke, kwezinye iimeko, isibophelelo ukuhlawula iintlobo ezahlukeneyo iifizi igcinwe yinkampani - umzekelo, ukuba kubonakala kwi newonga arhente werhafu. Okanye ukuba amaxwebhu iifom ezibonisa imfuneko intlawulo irhafu ezithile. meko efanayo sihlola kamva.

Types of iirhafu USN

Oko kuya kufuneka ukuba uhlawule umnini weshishini ngenxa ezi ntlawulo? Lo mthetho unika amacebo ezimbini zokuhlala yalo kurhulumente. Ngolokuqala kubo, isiseko irhafu ukhandwa kwingeniso yenkampani. Ukususela kule intlawulo kuba 6% kwi yobuncwane. Iindleko zalo elizenze kunye USN akabalwa. Elinye icebo - yokubala iifizi ngokususela kwintsebenzo yenzuzo yenkampani. Ukusuka kuya kuxhomekeka kwintlawulo ye-15% ye-yobuncwane. Phantsi eli cebo iindleko titsh zibaluleke kakhulu. Ngoko ke, ukuba bayalingana okanye ngaphezulu ingeniso, ngoko isiseko yerhafu ayakhekanga.

Yeyiphi kwezi schemes ezimbini okhankanywe kungcono ukukhetha entrepreneur? Ngokucacileyo, oku kumiselwa nkcukacha ushishino yoshishino. Ukuba ibandakanyeka kubonelelo ngeenkonzo, iindleko iza kuba kancinci. Kulo mzekelo, inzuzo ngakumbi ukuba ahlawule irhafu kwi inzuzo. Ukuba umntu - umnini engoovimba, ngoko ke iindleko iza kuba uvalo. I-avareji imajini lwentengiso - ngokomyalelo 10-15%. Kulo mzekelo, inzuzo ngakumbi ukuba ahlawule irhafu kwi yenzuzo. Makhe senze umzekelo sikuvumela ukuba ubone ngokucacileyo kwezinye iimeko inzuzo ngakumbi esisodwa, yaye apho - enye.

Calculation Umzekelo USN

Umsebenzi wethu - ukufumana indlela yokubekwa isiseko kangangoko ukuze kubalwe le nkqubo yerhafu lula. Ezingenayo, iindleko zenkampani - lweempembelelo kangangoko elithile kuchaphazela eseleyo eziphambili efanelekileyo. Makhe senze umzekelo apho Okukodwa ziya kuboniswa usebenzisa yokuqala okanye isiphaluka zokubala yesibini USN.

inkampani Masithi ibonelela ngeenkonzo zokushicilela, ukufunda ngokukhawuleza kwamaxwebhu. Eyethutyana iindleko zawo ziya kwenziwa nge ukuthengwa iphepha inki MFP (ukuba banayo 2 kwaye baza kuthi isipho, yaye ngenxa yoko ezingaqukwanga kwi indleko), intlawulo umbane kunye nokudluliselwa imbuyekezo yengqesho yabasebenzi.

Masiqalise ucazululo iindleko kunokwenzeka. Masithi inkampani iqeshe abantu 2 ongahlawuli-25 amawaka. Thambisani. Iindleko for ngaphepha nangainki kunye ngobunzulu umndilili ngokorhwebo devaysa enye malunga kumaphepha 700 ngosuku iya kuba malunga ne-10 amawaka. Thambisani. ngalinye ngenyanga. Iminikelo kuyimfuneko kwi Pension Fund, Fund Insurance Social kunye HIF kubasebenzi - malunga ne-30% yomvuzo wawo. Ngoko, iindleko ezisekelwe iimali hamba uye ngeendleko imivuzo yabasebenzi kwenkampani ukuzaliseka nabanye abantu, imali ukuya kuma-65 amawaka. Thambisani. (Omvuzo for ezimbini-30% yabo iminikelo kwi-mali). Yongeza kuyo 10 amawaka. Thambisani., Yiyiphi ziya kusetyenziselwa ukuthenga ngaphepha nangainki. Ngoko ke, xa iindleko zizonke zenyanga yenkampani - 75 amawaka engange ..

Yintoni enokulindelwa kwi ngongeniselo zenkampani? Iindleko avareji iphepha 1 eshicilelwe kwizixeko ezinkulu - 3 engange. Phindaphinda oku nani 700, yaye emva koko kwi-30 (siyavumelana ukuba inkampani luvuleleke yonke imihla). Kubonakala amawaka 63. Thambisani. Kodwa thina - 2 Printer. Xa zizonke ziya kuzisa amawaka 126. Thambisani. ingeniso. Masithi nathi scan malunga 100 imifanekiso ngosuku. Iindleko zokulungisa ngalinye - engange-5. Ngenxa yoko, esiyifumanayo ukuvavanya malunga-15 amawaka. Thambisani. ngalinye ngenyanga. inkampani iyonke ingeniso yazo zonke iinkonzo - 141 amawaka ingeniso, kuthathelwa ingqalelo iindleko -. 66 amawaka engange ..

Yeyiphi iqhinga ukuze ukhethe ukuhlawula inkqubo yerhafu lula? Ezingenayo, iindleko aziwa. Ukuba kufuneka ahlawule imali yerhafu karhulumente - .. 6% ukuya 141 lamawaka engange, ngoko siya kuba 132 amawaka 540 engange .. inzuzo Net kule meko 57 540 engange. Ukuba kufuneka uhlawule irhafu karhulumente kwi umahluko phakathi ingeniso kunye nenkcitho - .. 15% ye-66 amawaka engange, ngoko siya kuba 56 100 engange. inzuzo net. Kucacile ukuba intlawulo yabagadi-nkqubo yerhafu lula ekubaleni yengeniso yerhafu kulo mzekelo nto intle kakhulu.

Kakade ke, ezi zibalo na isampuli luqikelelo kakhulu. Titsh angaba disadvantageous ukuba, ngenxa yaso nasiphi na isizathu, umzekelo ngenxa ukuhla ngokwamaxesha onyaka ngokwemfuno, ingeniso ayikho kangangoko kumzekelo wethu. Kucacile ukuba abathengi eziphambili zeenkampani ukuprinta ukukrwaqula: abafundi, abafundi high school, izikolo eziphakamileyo - kuba ezinye ehlotyeni. Kodwa ke umthetho asiwenzi ukubonelela utshintsho okwexeshana kulawulo irhafu ehlotyeni. Ngoko ke zomnini propati abonelele uhlobo efanelekileyo mveliso iinkonzo kufuneka abale utshintsho efanelekileyo Dynamics xilaveko ekumiseleni inkqubo ngokupheleleyo umsebenzi imo inkqubo yerhafu lula.

Irhafu kunye nemirhumo ukuba USN

Ukuba zombini izikimu, inkampani kufuneka athobele neemfanelo zabo kuphela kwi irhafu batshintshelwa kwiNkonzo yeRhafu, kodwa ukuhlawula iintlawulo ezifunekayo ukuze imali karhulumente - Pension Fund, Fund Insurance Social kunye HIF. Ukuba uhlobo ngokusemthethweni ishishini - LLC, izinikezi iintlawulo ngusomashishini ngonxibelelwano ebuncwaneni kuphela ngenxa yokuba abasebenzi balo salaried. Ukuba umntu wenza ishishini njengoko IP, iminikelo kwi Pension Fund, Fund Insurance Social kunye HIF kufuneka kwakhona udwelise nabo ngokwabo. Kulo mzekelo, naye uvumelekile ukuba babhalise-100% kuzo ngenxa yerhafu - zibalwe ingeniso kunye nenzuzo. Ngesi feature, oosomashishini abaninzi okunene va umthwalo mali ezongezelelweyo ngenxa imfuneko ukuhlawula iintlawulo ezifanele ngokwabo.

Njengomgaqo, iinkampani ukusebenza kwindlela irhafu lula, iminikelo kunye nezinye iindidi zerhafu ezingahlawulwanga. Nakuba kunjalo, kukho iqela lwamabala ezimiselwe ngumthetho ukujonga iimfanelo ezongezelelweyo zemali iinkampani "inkqubo yerhafu lula". Phakathi kwabo - iindleko ezinxulumene irhafu ekhaya. nokudaleka esinxulunyaniswa kunye ukungeniswa kwempahla waya kummandla we-Russian Federation, efuna amaxwebhu afanelekileyo, ukuthenga petroleum, ukuthengiswa iziselo ezinxilisayo kunye nezinye iimpahla excisable (kuquka zathathwa okanye olungalawulwayo), kwakunye nokuthengisa imveliso leyo ingeniswe kwi-Russian Federation of the Republic of Belarus. Amanye amashishini ukuba baqhube imisebenzi titsh, ukuhlawula karhulumente kunye namasiko imisebenzi, umhlaba, ezothutho kunye namanzi iirhafu kunye nemisebenzi emiselwe ngumthetho ukuba ukusetyenziswa kwemithombo yebhayoloji.

Ukuhlawula irhafu kule USN ingxelo neenkqubo

Siye safunda kwiziseko wolawulo lula urhafiso iinkampani Russian, USN. Yintoni na, yintoni na izinto yayo engundoqo, esiye sakuphonononga. Ngoku sinako ukuhlola ezinye bokuqonda aluncedo amathuba ukuzibandakanya "irhafu lula". Into umdla enxulumene inkqubo yokuhlawula irhafu ahambelanayo.

Xa ngokumalunga nezinyanzeliso esekwe ngemihla mthetho ethile. USN - mode, kuqikelelwa luhlu ngekota yeenkampani ezifunekayo iifizi lwabiwo-mali. Lo mthetho ufuna ngoosomashishini ukusebenza kwi "inkqubo yerhafu lula" ukukhutshelwa kweentlawulo kwangaphambili - kwisithuba seentsuku ezingama-25 ekupheleni kwethuba lerhafu efanelekileyo. Kusenokwenzeka ukuba kwikota yokuqala, iinyanga ezintandathu, kwiinyanga 9. Ukuhlanganisana ekupheleni konyaka yerhafu ezinokuhlelwa kwi-mali de-31 Matshi - ukuze abanini-LLC, kude Epreli 30 - to IP.

Omnye umba obalulekileyo umsebenzi wezandla lweshishini ikwimo titsh - ingxelo. Siye saphawula ngasentla ukuba izibophelelo ezichaphazelekayo lula umnini ishishini - ethunyelwe kwi-Federal Tax Service of inani elikhulu kweefom zokwenza ingxelo ingafuneki. Enyanisweni, lo uxwebhu oluphambili, ekufuneka zibe ngamathuba ukukhokela usomashishini osakhasayo kwi Federal Tax Service - iphetshana lokubuyiswa kwerhafu. Kufuneka kubonelelwa-31 Matshi kunyaka olandelayo kunyaka ingxelo - abanini-LLC, Aprili 30 - SP. Imbuyekezo yerhafu - luhlobo oluthile esemgangathweni, yaye uza kuba nako ukunika yakhe isampulu kwi Federal Tax Service. USN - mode, apho sinxulumana ubuncinane iinkqubo zokunika ingxelo. Kodwa libala malunga ukubaluleka isimemezelo kuba entrepreneur. Akhangele ukugcwalisa ipatheni yephepha wayo wokuqala like this.

Isakhiwo loxwebhu - ilula kakhulu. Eyona nto ibalulekileyo - musa ukwenza impazamo ebonisa iinkcukacha zobuqu kunye manani ezibonisa i-umfutho ishishini.

Ukuba ngaba ishishini --arhente irhafu

Kwiinkampani, ukuba ubume yiarhente yerhafu, umthetho kwangaphambili izibophelelo ezongezelelweyo nomba kwintlawulo yeefizi ezahlukeneyo kwi-Ofisi kaNondyebo. Ngoko ke, iinkampani ukuba kuqesha abasebenzi phantsi izivumelwano zabasebenzi okanye u-odole iinkonzo phantsi izivumelwano komthetho yoluntu, kufuneka ahlawule imbuyekezo efanelekileyo kubasebenzi okanye oonokontraka yerhafu yengeniso.

Amashishini ubume arhente rhafu kufuneka athobele eziliqela iinkqubo zokunika ingxelo, leyo ukongeza kwi kuluhlu ekhankanywe ngasentla. Umzekelo, uhlobo amashishini afanelekileyo kufuneka ukunika FSS wenza ukuya ibalwa kwingxelo ifomu fixed - to 15 wenyanga elandela ixesha werhafu. Yiba agents yerhafu ingxelo izibophelelo Pension Fund, kufuneka banike ngohlobo yeziko RSV-1 --15 kwinyanga yesibini ilandelayo lokunika ingxelo. NgokoMthetho ezifanayo FIU uya kuba nolwazi ngamnye. Kwezinye iimeko, le nkampani iye kutshintsha arhente irhafu kwinkalo VAT. Kulo meko, le nkampani kufuneka ibe kwi eyiyo FTS isibhengezo kude kube ngumhla wama-20 enyangeni leyo xesha lokunika ingxelo. Ukuba inkampani uhlawula iintlawulo zezabelo, kuyimfuneko ukuba bapase isibhengezo leyo iya kubonisa amanani yerhafu yengeniso.

Ekupheleni konyaka-iphele inkampani kwi newonga arhente rhafu kufuneka sidlule: payslip kwi FSS (de Januwari 15), ulwazi kwi-avareji yenani labasebenzi, imbuyekezo VAT (de Januwari 20), ekwimo RSV-1, kwakunye neenkcukacha ngamnye kule FIU (ukuya ku 15 February); Nceda kuForm 2-NGOBUCHULE (de-Aprili 1), Declaration kumhlaba kunye nezothutho irhafu (Februwari 1).

Indlela ukutshintshela kwinkqubo yerhafu lula

Ngoko ke, xa uzama ukucacisa kakuhle eli inkqubo yerhafu lula (yintoni) ngamazwi alula, kunokwenzeka ukunciphisa eli ekuqulunqeni: titsh - na indlela bentlawulo kubafaneleyo kuNondyebo, ezibandakanya ngumthwalo werhafu ubuncinane, kwakunye emele inkuthazo enamandla ukuqala ishishini. Kodwa njani kumnikazi weshishini ukuba uthathe ithuba, enika "irhafu Simplified"? Kukho amacebo ezimbini ezidluliselwayo engundoqo yomsebenzi inkampani kwimo efanelekileyo.

Xa ukusebenza yokuqala inkqubo yerhafu lula kulindeleke ngexesha lokubhaliswa Federal Tax Service. Kulo mzekelo, usomashishini osakhasayo kufuneka, kunye iphakheji kwamaxwebhu afunekayo sobhaliso isatifiketi sobhaliso lenkampani kwiirejista zoluntu, ukudlulisela isaziso kunye IRS. Malunga xwebhu unalo ethile ipatheni fill. USN - indlela apho inkampani ukuya kwiintsuku ezingama-30 emva kokuba ubhaliso karhulumente kokuba ngokuthumela ukuya Federal weRhafu Service of the xwebhu. It zinokuba njani oku.

Iskim yesibini uthatha ukuba inkampani iya kugqithiselwa inkqubo yerhafu lula kunye neenkqubo yerhafu ezahlukeneyo. Into esemqoka - sihlale sikhumbula ukuba umthetho umisela imigaqo ethile ingqongqo. USN isebenza kuphela ekuqaleni konyaka olandelayo mali. Phantsi yesibini scheme usomashishini osakhasayo kufuneka kwakhona zifayile isaziso kunye IRS.

lobubi USN

Ngoko ke, siye safunda undoqo USN irhafu, yintoni na kwaye kuyo yabalwa ngayo le mali. Izinto eziluncedo "irhafu lula" zisekuhleni kanye. Kodwa kukho ezinye downsides ukuya USN. Ngenxa yoko, inkampani, nto leyo iye yenyuka kakhulu isantya, umzekelo emva kokuba kwenziwe isivumelwano enkulu, ukuze anganikwa ilungelo ukusebenza phantsi urhafiso korhulumente lula. Ukuziqhelisa, oku kuthetha imfuno iintlawulo ezingxamisekileyo ezongezelelweyo intlawulo - ezifana nezo zinxulumene yerhafu yengeniso. Ukuba inkampani iya kubuyela inkqubo yerhafu lula kwi DOS, ngoko oku kuya kukhatshwa yimfuneko ukunikezela FTS kwinani elikhulu iingxelo. Oku kufuneka kukhatshwe iindleko zabasebenzi enkulu Iingcali yenkampani kwi baneliswe. USN xa ukuguqukela kule imo iya kufuna ukubuyisela uxanduva, kwakunye VAT kwi-asethi zemali.

Iinkampani osebenza phantsi ko DOS, ahlawule VAT. Kwelinye icala, iifem kwi "inkqubo yerhafu lula" akuyomfuneko ukudwelisa irhafu karhulumente. USN kule ngqiqo lula umthwalo zemali wenkampani, kodwa kwangaxeshanye uyakwazi ukubona ukungafuni ukusebenza naye abo iikontraka zizihlawulela VAT. Oku ngenxa yemithetho ethile kwinkalo yokubala kunye nentlawulo ye value added tax. Inyaniso kukuba kwezinye iimeko, inkampani banokuthembela sembuyekezo yalo - ngaphandle ukuba otyalayo usebenzisa VAT. Ekubeni inkampani kwi "inkqubo yerhafu lula" akazange sidluliselwe kwi-mali, inani lamaqabane enokwenzeka kungancitshiswa, kuba abanye babo ukuze kubekho intsebenziswano disadvantageous ukuba otyalayo isebenza ngaphandle VAT.

Ngamanye amaxesha oosomashishini zizama ukuziqhelanisa kule nkalo umthetho, ndizama ukubeka i-invoyisi, equlethe kwilayini eyahlulweyo ne VAT. Oku kakuhle, njengoko abameli. Into yokuba xwebhu kugqiba imbopheleleko iNkampani sokutshintshela imali efanelekileyo VAT le mali. Ngokufanayo isibhengezo ehambisana kufuneka zimelwe FTS.

Unako kwakhona uqaphele ukuba imali VAT kwi "inkqubo yerhafu lula" ayikwazi ukunciphisa isiseko serhafu xa kunokwenzeka ukuba umnini ishishini uhlawula imirhumo kwingeniso nkampani leyo. Ngaphezu koko, ukuba Umrhwebi osebenza kwi USN, ukuze kwandiswe invoyisi otyalayo ukunyaniseka, apho irejista VAT, imali elingana imali ukuba eze-akhawunti yakhe lokukhangela, unakho ekutolikeni irhafu ibhalwe njengengeniso, kwaye leyo kule meko kufuneka ihlawulwe irhafu.

Ukuba usomashishini ukusebenza kwi "inkqubo yerhafu lula 'uya kuvelisa i-invoyisi abakhi, nto leyo iza VAT kodwa hayi ukudlulisela le mali mali efanelekileyo, le FNS unako ukuyityhila le ukungathobeli, ukuze achache kuloo mali yenkampani. FNS ukuze iwise isohlwayo ngezizathu ukuba irhafu elungiselelwe iKhowudi weRhafu, inkampani iye ihlawulwe. Ngokufanayo, izohlwayo elungiselelwe iKhowudi weRhafu, kungabekwa phezu ishishini phezu ukungabikho imbuyekezo VAT.

Ngoko ke, xa kusenziwa, ukuzama ukuba kuthintelwe imithetho zoshishino esekwe yi-mthetho malunga nokusetyenziswa VAT, ubukhulu becala nzima ngamanye imiqathango yomthetho. Ngoko ke, iifem abaninzi usebenza kwi "inkqubo yerhafu lula" kuba ufuna ukugcina ilungelo lokusebenzisa iintsalela enxulumene izibalo, olubandakanya VAT. Noko ke, njengoko oosomashishini abaninzi, iikontraka ungasoloko umdla ixabiso esezantsi yeempahla kunye neenkonzo - kwaye abayi kusibekela ukuba okanye hayi offset VAT.

Ngaphezu, ekuphenduleni lo mbuzo: "? Titsh - yintoni" - sibonile ukuba inkampani angalindela ukuba basebenze ngale kuphela phantsi komqathango wokuba abanayo amasebe. abameli ezininzi zoshishino ingqalelo oku njengenqobo njenge ukunqongophala "irhafu lula" njengosomashishini njengoko ishishini ekhula, kusenokwenzeka ukuba kufuneka abe nexesha ukuvula amasebe kweminye imizi.