Ziziphi irhafu ezihlawulwa yi-IP? Ziziphi iirhafu ezihlawulwa kwi-AND?

Umbuzo werhafu yerhafu ehlawulwa yi-PI ngokuqinisekileyo uyabakhuthaza bonke abantu abafuna ukwenza ishishini. Kwaye kuyinyaniso ukuba ulwazi kufuneka luqokelelwe kwangaphambili, ngaphambi kokuqala kokuqalisa ukushishino, kuba inani leentlawulo ziya kuthintela kakhulu imisebenzi yemali. Inqaku lenkcazo zendlela iirhafu ezihlolwa ngayo yi-IP, ukubala njani kwaye zihlandlo zokuhlawula.

Ngaba kufuneka uhlawule nonke?

Ayikho imfihlakalo yokuba abaninzi abashishini bezentengiselwano bazama ukuphepha ukuhlawula irhafu ngandlela-ndlela okanye ukunciphisa isiseko sokuhlawulwa. Kubalulekile ukuqonda: intlawulo yeerhafu IP ngumsebenzi, kwaye ukungazaliseki kwayo kukho uxanduva. Kwaye ixabiso leemali zanamhlanje liphakamileyo ngokwaneleyo, kwaye kaninzi amaxesha amaninzi aphezulu kunexabiso lokungahlawulwanga. Ngoko ke, irhafu kufuneka ihlawulwe ngexesha kunye ngokupheleleyo.

Ngubani obala iirhafu ze-IP?

Inyani kukuba umhwebi ngokwakhe kufuneka abalele inani eliza kuhlawulwa. Ngenxa yoko, kwaye kukho ubunzima. Akunabo bonke abanikazi boshishino abayazi ukuba yintoni irhafu i-PI ekufuneka ihlawule kunye nendlela yokubala ngayo. Ngenxa yoko, ngokuqhelekileyo kudla ngokuphindaphindiweyo ukuba ukubala akulungile, kwaye imali engalunganga iyahlawulwa kwibhajethi. Kule meko, ukuba uthe wahlawuliswa, akukho nto iyingozi - uya kubuya imali ephezulu okanye uthumela kwi-offset tax tax. Kodwa ukuhlawulwa kweentlawulo kusongela izigwebo, kwaye kule meko akukho mntu uyakhathalela, ingakumbi ohlawulwa irhafu okanye ngokungazi. Iingqinisiso zokubala okungalunganga, njengommiselo, zibonakaliswe kwinkqubo yokuhlola eyenziwa ngoluhlolo lwerhafu malunga neengxelo ezifakwe ngabaosomashishini.

ImiRhafu yeRhafu

Ukuze uphendule umbuzo werhafu yerhafu ye-PI efunekayo ukuba uyihlawule, kufuneka ukwazi ukuba yintoni inkqubo eyisebenzisayo. Ngoku ke kumashishini amancinci, irhafu yerhafu: I-OCH (urhulumente jikelele), UTII (irhafu yerhafu), i-USN (urhulumente olula), i-PSN (inkqubo ye-patent). Urhulumente ngamnye uhlinzeka ngemithetho yakhe yokubala kunye neerhafu zerhafu kwi-IP.

Inkqubo kawonkewonke yentlawulo

Ukuba umrhwebi akakakhethi ukhetho lwerhafu olukhethekileyo lokubhalisa , kucingwa ukuba usebenzisa i-DOS. Ngokwenza oko, le nkqubo yerhafu, abantu abashishini banqabile kakhulu, ngokungaze kubekho, kuba kuyimfuneko ukuhlawula i-VAT (amaxabiso angama-18, 10, ama-0 ekhulwini). Kwakhona kuyimfuneko ukuhlawula irhafu yengeniso yomntu (izinga li-13 ekhulwini). Ukuba akukho misebenzi, irhafu kwixabiso elongezelelweyo kunye neengeniso zabantu azifuneki ukuba zihlawulwe.

Intlawulo ehlanganisiweyo kwimali engenayo engenayo

Ngaphambili, ukusetyenziswa kwale rhafu kwabathengisi ababandakanyekayo kwimisebenzi ethile kwakufuneka. Ukususela ngo-1.01.2013, ukutshintshwa kwe-UTII kukuzithandela, oko kukuthi, umntu osomashishini ngokwakhe unquma ukuba usebenzisa le nkqubo okanye enye. Akunakwenzeka ukuthetha ngokungaqhelekanga ukuba yintoni irhafu enenzuzo kakhulu kwi-IP. Icala ngalinye kufuneka lijongwe ngokuhlukileyo.

Ngoko, UTII ayihlawulwanga ngenzuzo eyenziweyo, kodwa ngenkokhelo (engenako) engenako, ibalwa ngokuqwalasela iimeko ezichaphazela ukufumana kwayo. Oko kukuthi, inani lokuhlawula alichaphazeli umsebenzi we-entrepreneur lizuzisa okanye aluzuzi. Isiseko sentlawulo ngumlinganiselo wembuyekezo engenayo, kuxhomekeke kulohlobo lomsebenzi. Abashishini abasebenzisa i-UTII musa ukuhlawula irhafu kwiingeniso, impahla, inzuzo yabantu kunye nexabiso elongezelelweyo. Ukuba umsebenzi awukwenziwanga, usomashishini kufuneka ahlawule i-UTII, kuba le nkqubo yerhafu iyasebenzisa, kwaye ingengeniso engenayo, ukubala inani lokuhlawula.

Indlela yokubala UTII

Ukumisela inani leerhafu ifom yokusetyenziswa:

UTII = Isibonakaliso somzimba x DB x K1 x K2 x 15%

Izibonakaliso zenyama zimiselwa yiKhowudi yeRhafu ngokuhlukileyo kumsebenzi ngamnye kwaye ingaquka inani labasebenzi, iiyunithi zothutho, indawo yendawo.

I-DB yintlawulo yesiseko. Ihluke ngohlobo lomsebenzi, iirhafu ezithile zenyanga zichazwe kwiKhowudi yeRhafu. Kufuneka ikhunjulwe ingqalelo ukuba kwixesha le-UTII yerhafu yikota, ngoko ixabiso elifunyenweyo limele liphindiswe ngeenyanga ezintathu.

I-K1 - deflator, qho ngonyaka iSebe loMphathiswa Wezoqoqosho. Ngo-2014, ngu-1.672.

I-K2 - i-proofreader (yangasemgangathweni), ngonyaka ngokusekwa ngabasemagunyeni bendawo. Kuhluke kummandla ngamnye, kodwa uhluka ngaphakathi kwe-0.005-1.

Umzekelo wokubala we-UTII

Masithi uhlala eRostov-on-Don kwaye ube nesitoro esincinci apho uthengisa iimveliso kwivenkile. Ummandla weholo apho uhwebo luqhutyelwa khona li-square metres square. Ngokomgaqo weRhafu, inzuzo engundoqo kwimisebenzi enjengokuthengiswa kweentengiso ngezinto zokuthengiswa kwenethiwekhi zi-ruble eziyi-1,800 ngenyanga, kwaye isibonakaliso senyama yindawo (kwi-sq. M). Umfundi we-proof-region of Rostov-on-Don usekwa yiSixeko saseDuma kwaye ngu-1. Sibala inani leerhafu kwikota yokuqala ka-2014:

12 sq. M. I-1800 i-ruble i-1,672 i-1 ii-3 iinyanga-15% = i-ruble 16251,84-le mali kufuneka uyihlawule.

Inkqubo eyenziwe lula yerhafu

Le ndlela, mhlawumbi, iyona ethandwa kakhulu. Inyaniso kukuba i-VAT ayihlawuli i-IP kwi "lula". Ziziphi iirhafu ozidingayo ukuhlawula loo nkqubo? Uya kusinda ekuhlawuleni irhafu yerhafu, kwingeniso yabantu, kwaye ukuba umsebenzi awuqhutyelwa, ke akukho imfuneko ukuba uluhlu lweerhafu ezilula. Into ebalulekileyo: USN ingasetyenziselwa kuphela oosomashishini abanengeniso engaphezu kwezigidi ezingama-64.02 ze-ruble ngonyaka. Abantu abashishini abagqiba ukutshintshela kurhulumente olula ukususela ngo-2015 kufuneka babe neengeniso kwiinyanga ezithoba zango-2014 kwisixa esingaphezu kwama-48.015 yezigidi zeeruble

Umhlawuli werhafu kufuneka akhethe ngokuzikhethela into yentela. Kukho iindlela ezimbini:

1. Isiseko sentlawulo ngumvuzo. Kule meko, izinga liyi-6 ekhulwini.
2. Isiseko serhafu yinkcitho engenayo. Isilinganiso ngama-15 ekhulwini.

Inkqubo yentela ye-USN

Umrhwebi kufuneka akhokhe irhafu yomvuzo wenyanga (irhafu malunga nemvuzo yabasebenzi, baya kuxutyushwa ngezantsi), iintlawulo zenyanga zenyanga (ukufika kwimihla yesi-25 yenyanga yokunika ingxelo), kwaye ekupheleni konyaka (ngaphambi ko-Apreli 30) - irhafu yonyaka. I-deflator ye-2014 phantsi kolawulo olulula lu-1,067.

Ukuba ngo-2013 ungenayo imali engenayo, ngoko bekukho ukulahleka, inani eliya kuncitshiswa ekupheleni kuka-2014, isiseko sentela. Oku kusebenza kwerhafu yonyaka, kwaye akukho ntlawulo yekota. Ukuba ilahleko likhulu kunokwakhela irhafu, ungayithumela kumaxesha alandelayo iminyaka elishumi.

Intlawulo encinci ye-USN

Ufanele ukwazi ukuba yintoni irhafu i-PI ifanele ihlawule ukuba ngeminyaka iindleko zigqithise imali engenayo okanye zilingana nayo, kwaye nokuba ixabiso lemali elibaliweyo lingaphantsi kwexabiso elincinane (irhafu encinane ibalwa ngolu hlobo: ingeniso yonyaka x 1%). Makhe sihlalutye le meko kumzekelo okhonkco.

Mhlawumbi unalo ngo-2013, ingeniso ibe ngama-ruble ayi-100 amawaka, kunye neendleko ezingama-95 zama-ruble. Usebenzisa into yentela: iindleko ezingaphantsi kweentlawulo. Oko kukuthi, isiseko seerhafu siza kuba yi-ruble eziyi-5. Ukuliphinda ngexabiso leepesenti ezili-15, sifumana inani leerhafu - 750 rubles. Bala irhafu encinci: ii-ruble eziyi-100 zanda ngeepesenti ezili-1. Sifumana i-ruble elinkulungwane. The lekisa i ziphumo. Kwavela ukuba irhafu encinci inkulu kunokuba ibalwe ngendlela eqhelekileyo. Ziziphi irhafu i-IP ekuhlawuleleni kubhajethi kulo mzekelo? Kufuneka uhlawule irhafu encinci, oko kukuthi, i-ruble 1000. Kwaye umehluko phakathi kwama-ruble ayi-1000 nee-ruble eziyi-750 zingafakwa kwiindleko zango-2014.

Ukubalwa kweentlawulo zangaphambili kunye ne-USN

Ekupheleni kwekota, inani lemali engenayo efunyenwe ekuqaleni kwonyaka kufuneka limiswe. Ukuba le nto isetyenzisiwe kwiindleko ezingaphantsi kweengeniso, kuyafuneka kwakhona ukuqikelela inani leendleko kwaye uyisuse kwixabiso lemali engenayo. Isalathisi esiphumelayo kufuneka sandiswe ngesilinganiselo esisetyenziswayo: 6 okanye iipesenti ezili-15 ngokulandelanayo. Ukususela kwixabiso elipheleleyo kufuneka lisuswe inani lemali-premiums ehlawulwayo (malunga nabo siza kuthetha kamva) kwaye sihlawulwe kubasebenzi besibhedlele. Kwakhona, kuncitshiswe kwixabiso lentlawulo yenyanga nganye ehlawulwe ngokususela ekuqaleni konyaka.

Inkqubo yePatent

Ngoku ke ndikuxelele malunga neentlawulo ezihlawulwa yi-IP, owathengile ilungelo lobunikazi ekuphunyezweni kwezoshishino. Okokuqala, umntu oshishino kufuneka ahlawule isahlulo sesithathu senani lakhe kwisithuba seentsuku ezingama-25 emva kokuba i-patent isebenze, kunye neyesibini-ezithathu kwisithuba seentsuku ezingama-30 ngaphambi kokuba ikhefu liphele. Amagama anjalo asebenzayo ukuba i-patent ikhishwa kwithuba leenyanga ezintandathu, kwiimeko ezimbi, yonke imali kufuneka ihlawulwe ngokupheleleyo kwiintsuku ezingama-25 ukususela ekuqaleni kokuthatha isenzo. Njengoko ulawulo olulula, inkqubo yelungelo lobunikazi ingasetyenziselwa ukufikelela kwemali engaphezulu kweeRuble ezingama-64.02.

Iindleko ze-patent kufuneka zichongwe ngefomula: isivuno sesiseko sanda ngamaphesenti angama-6. Ubungakanani besiseko sedata, njengeTII, kuxhomekeke kuhlobo lomsebenzi. Umnikazi we-patent akhululekile ukuhlawula irhafu kwipropati, inzuzo, ixabiso elongezelelweyo, ingeniso yabantu. Ukuba umsebenzi awukwenziwanga, ixabiso le patent kufuneka lihlawulwe.

Ii-premium kunye neerhafu zerhafu

Usuvele ufundile ukuba yintoni irhafu ehlawulwa yi-IP. Zonke iintlawulo ezingentla ziza kwenziwa ngumrhwebi, kungakhathaliseki ukuba kukho okanye ukungabikho kwabasebenzi abaqeshiweyo. Kodwa iirejista ze-inshorensi kunye neerhafu zemivuzo zihlawulwa ngokwemigangatho yabasebenzi. Ezi zibandakanya iminikelo kwiNgxowa-mali yePensheni-iipesenti ezingama-22 zomvuzo owanamkelekileyo; Kwimali yezokwelapha - iipesenti eziyi-5.1; Kwipesenti ze-FSS - 2.9 (i-inshurensi yokukhubazeka kwexeshana, kubandakanywa nokuzalana) kunye neepesenti ezingama-0.2 kwi-inshorensi kwizifo ezisebenzayo kunye neengozi). Ubungakanani befowuni yokugqibela lunokuba luninzi (kuxhomekeke kohlobo lomsebenzi womrhwebi).

Kwakhona, umnini-shishini kufuneka akhokhe igalelo kwi-Pension Fund (ngo-2014, inani eli-17328, ii-ruble ezingama-48) kunye ne-inshurensi yonyango (ngo-2014, i-3399.05 ruble). Inani elipheleleyo leentlawulo, ngoko ke, liya kulingana nama-ruble angama-20727.53. Inokuhlawulwa ngexesha okanye kwiindawo ukuya kuDisemba 31, 2014.

Izinto ezintsha ngo-2014

Ukutsha kwakungumnikelo owongezelelweyo kwingxowa-mali yomhlalaphantsi, ehlawulelwa kwisixa se-1 pesenti yemali, xa i-ruble engaphezu kwamawaka amathathu. Le mali kufuneka idluliselwe kwibhajethi ngaphandle komhla wokuqala ka-Ephreli emva komnyaka wokubika.

Abasomashishini abangaqeshwanga abasebenzi basebenzisa irhafu enye okanye ulawulo olulula lula kwisilinganiso sama-6 ekhulwini lunokunciphisa irhafu yonke imali yeminikelo ekupheleni konyaka. Abo baashishini abaqeshe abasebenzi kunye nokusebenzisa iirhafu zerhafu ezifanayo banokunciphisa irhafu kwixabiso leminikelo, kodwa kungekho ngaphaya kwama-50 ekhulwini kwerhafu yonyaka. Xa usebenzisa ulawulo olulula lula kwipesenti eziyi-15, iminikelo yempesheni ithathwa njengeendleko eziqhelekileyo, njengombuso jikelele.