Corporate intela: umnqamulajuqu nokukhokhwa izinkokhelo kusengaphambili

Phakathi Imali ezimbalwa endaweni yomcebo isimo Russian Federation, okuyinto ngezigaba zesifunda, - intela. Kufanele ukhokhe izinkampani kokubili Russian angaphandle. Yiziphi imininingwane le ntela? Indlela zibaliwe emsebenzini? Kukangaki amabhizinisi kudingeka enze tibalo okuhambisanayo endaweni yomcebo isimo?

Ingqikithi intela

Uyini intela? Ukukhokhwa isabelomali ke isibopho sokuba bonke amabhizinisi noma kuphela izinhlangano kuncike izimfuneko ezithile? intela libhekwa njengoba lesifunda.

It isethwe ezingeni zoMthetho Code Tax futhi kuphoqelekile amafemu ukuthi asebenza endaweni ka-isikhonzi WaseRussia. Payers yalolu hlobo ka Izimali - kukhona izinkampani Russian kanye angaphandle eziye ephethwe impahla eRussia.

Ukukhokhwa kwentela impahla ngaphansi lula uhlelo intela Kwenziwa kuphela ingcebo, kanye nesimo ukuthi base intela ku izisekelo eziyisisekelo inkampani kuchazwa njengendlela isethi ngokumelene value abo cadastral.

into intela

Kuyini into intela yezinhlangano ngaphakathi ekubalweni iqoqo, okuyinto ke? Ngokuhambisana nezinhlinzeko zoMthetho wokuPhathwa Tax Code kuyaqapheleka njengoba mhlaba kokubili nezinqe ezingagudluki (kuhlanganise ukuthi idluliselwe inkampani ngendlela kwempahla), okuyinto eyabangela kwi-balance sheet njengempahla eyigugu esinqunyiwe. Ngokuphathelene izinkampani zakwamanye amazwe, maqondana nabo into intela - kungcono impahla nje. Funda izici ukhiye agcwele intela (inkokhelo, ngekwemandla). Khona-ke sihlola ezinye zezibonelo ekubalweni izinkokhelo ezifanele.

Izici sibalo kanye nokukhokhwa kwezimali

Yiziphi izimiso sibalo nokukhokhwa kwezintela icala elinjalo elibekwe ingane, njengoba intela? Inkokhelo eyenziwa esabelweni sezimali correlative roomates nge zomthetho intela kanye accounting nezikhathi. Kuyini ngokucacile zabo?

isikhathi Tax, njengeminye ezinhlotsheni eziningi kwezintela isabelomali isiRashiya, kuleli cala - nonyaka wekhalenda. Ngokuphathelene nokubika nezikhathi kuyinto ikota yokuqala, izinyanga eziyisithupha, kanye 9 izinyanga zomnyaka.

ngokucacile Regional

Ukubalwa ukuqoqwa umbuzo, eyenziwa lentela ezivunywe i neziphathimandla zomthetho we Russian Federation. Imvelo value abo akufanele idlule 2.2%. Ngokuhambisana nezinhlinzeko zoMthetho wokuPhathwa Tax Code, iziphathimandla lesifunda zingasebenzisa isikhombi indlela umahluko kwencazelo usayizi elihambisana entela. Umbandela lapha kungaba isigaba wentela, noma imininingwane impahla okungukuthi kuncike intela.

izinzuzo

Yiziphi ezinye umehluko wemisindo nemiqondo yamagama ngokuphathelene ukubala kanye nokukhokhwa elichaza intela? Ukukhokhwa kwesabelomali amanani abafanele kungenzeka usebenzisa ezihlukahlukene izinzuzo. Lolu hlobo izintandokazi lingasethwa ezingeni zoMthetho Code Tax, nemithombo lesifunda umthetho. ekukhokheni osetshenziswayo elicacisiwe imithetho yombuso kanye labo amukela ezindaweni isiRashiya, ayengakwenza kanyekanye.

Ifomula ukubala iqoqo

ukubala Engokoqobo Yezindaba iqoqo kuMgcinimafa, okukhulunywa ngakho, bentela afeze bebodwa, njengoba nje isikhathi intela kuphelile. Ifomula sokunquma ukubaluleka intela ilula: kubalulekile ukuba ngandise izinga evunywe kutiphatsimandla tesigodzi, base lemali. Kodwa ngaphambi kokuba uthole isamba ukudlulisa endaweni yomcebo, kubalulekile ukuba sinciphise ubukhulu ekhiqizwa phakathi izinkokhelo isikhathi intela kusengaphambili. Isici esibaluleke kakhulu, okuyinto libhekene intela impahla izinhlangano - zokukhokha isabelomali it is eyenziwa egatsheni ngalinye division ahlukene lenkampani eceleni (uma unendlela yawo-balance sheet).

Imigomo intela inkokhelo futhi inqubo zokuhlala ne-Federal Tax Service

Isici esibaluleke kakhulu ibhizinisi zokuhlala kanye isimo intela embuzweni, - kungenzeka. Sifunda kubo, kanye ezinye umehluko wemisindo nemiqondo yamagama esisebenzayo noma oluphathelene naye lowo ukukhokhwa kwemali efanele.

Ngakho, isici esibaluleke kunazo ephawula intela, - ngosuku lokukhokha yayo. Basuke fixed kule nomthetho, bamukela ezingeni yezihloko RF.

Ngenhla sibonile ukuthi ukuqoqwa, umbuzo, setha intela nezikhathi. Ngo nohlaka yabo namabhizinisi kudingeka wenze izinkokhelo kusengaphambili. Lesi isici esibalulekile ephawula intela. Umnqamulajuqu nokukhokhwa izinkokhelo kusengaphambili - ngekota, ngokushesha emva kokuphothulwa kwesikhathi intela. Enterprise idluliselwe uMgcinimafa 1/4 intela, okuyinto uzibalile njengoba kosuku wesi-1 enyangeni, elandela ngokushesha ngemva sekubika. Ukukhokhwa intela yonyaka yenziwa-30 kuNdasa wonyaka olandelayo.

Kungenzeka simo lapho inkampani waqala ukusebenza kusukela ekuqaleni konyaka. Kulokhu aliyikuhamba esimweni intela? Umnqamulajuqu ukukhokhwa kwemali ngaphansi iskripthi ezifanele - ngokushesha emva kokuphothulwa inqubo yokubhalisa isimo, kanye ukwamukelwa inqubo esungulwe sokubhalisa impahla obumba isizinda sentela.

Kwezinye izimo, Federal Tax Service ungakwazi afune izinkampani ukukhokha imali uma inkampani iqala ukusebenza amafa abafanele fixed ngempumelelo. Kuyinto abameli Kunconywa ukuba unake okukhethekile kwezihloko ukuthi akhokhe intela. Umnqamulajuqu ukukhokhwa kwemali okuhambisanayo, siyazwisisa. Manje ake sihlole ezinye zezibonelo ezisebenzisekayo izibalo ne amabhizinisi isimo intela embuzweni.

Izibonelo ekubalweni intela

Ake sithi, Ltd. "Imboni Suite" kwalotshwa Februwari 11, 2014. Ngesikhathi kokufaka idatha mayelana inhlangano ezifanele isimo amarejista komhiaba kwaba in inani ruble ayizigidi ezingu-1,5 kuya yenkampani-balance sheet. Ake sithi isibalo okuhambisanayo 1 Mashi 2014 lande laba ngu-1.7 million, ngo-April 1 - 1.8 million, 1 Meyi - up 2 million ngo-June 1 - ruble 2.5 million. Ake sithi intela rate esifundeni lapho inkampani isebenza, kuyinto 2.2%.

Ngakho, ngokuhambisana nezinhlinzeko zoMthetho wokuPhathwa Tax Code kwesikhathi intela maqondana nokuqoqwa, okukhulunywa ngakho, kuyinto ikhalenda lonyaka, kanye nokubika - mina ikota, izinyanga eziyisithupha, kanye 9 izinyanga zomnyaka. Njengoba siphawulile ngenhla, "Industrial Suite" yabhaliswa ngo-February 11, okungukuthi, ngemva kokuqala konyaka ikhalenda. Ngokuhambisana nezinhlinzeko zoMthetho wokuPhathwa Tax Code, ngoba isikhathi intela inkampani yisikhathi kusukela ngosuku lokubhalisa kuze kube sekupheleni konyaka.

RF Tax Ikhodi sinquma Ltd. "Imboni Suite" kuze 30 Julayi ukuhambisa Ifomu ngendlela yakhona ku kusengaphambili izinkokhelo izinyanga eziyisithupha. Futhi ngokuhambisana nezinhlinzeko zoMthetho wokuPhathwa Ikhodi inkampani kudingeka enze ukukhokhelwa kusengaphambili for ukuqoqwa, okukhulunywa ngakho. Inani base yentela lenhlangano kuyoba ilingane avareji yonyaka ukubaluleka net-balance sheet izimpahla. Ukuze abale ke, bahlukanise inani okuholela ekupheleni kwalokho ubukhulu yenani asalile komhiaba njengoba kosuku 1st kwesikhathi intela kanye usuku 1 enyangeni elandela isikhawu ezifanele, inani eliphelele izinyanga, okuyinto kukhuphuke ngo-1.

Ngakho, kudingeka siqale afingqe izibalo esinayo: 1.5 + 1.7 + 1.8 + 2.5 + 2 (lokhu ukubaluleka esithwele impahla OOO "Imboni Suite"-March, April, May, June no July 2014 mln.), kuvela ruble ayizigidi ezingu-9.5. Kusukela ekuqaleni kuka-6 ezedlule, sifaka enye 1. It kuvela ukuthi isilinganiso value yaminyaka yonke impahla "Imboni Suite" kuyinto ruble abangaba yizigidi ezingu-1,357. Nge leli nani, kuzomele ukhokhe inkokhelo phansi. He bala njengoba 1/4 of isamba intela ngokuhambisana evunywe iziphathimandla lesifunda kwezinhloso zenzuzo. Ngo Isibonelo sethu - kuba 2.2%. Lokho 2.2% million 1,357 - kuyinto ruble 29 000 854. Thatha 1/4 yalesi value, kuvela ruble 7463. kopecks 50. Lokhu kuzoba inkokhelo phansi ngenxa "Industrial Lux".

intela yendawo: umehluko wemisindo nemiqondo yamagama

Ngakho, siye sahlola izici olusemqoka oluphathelene intela, kanye isibonelo ukubala kusengaphambili izinkokhelo imali efanele. Safunda ukuthi umthetho ongamiswa ezivamile ukuba insimu yonke WaseRussia umbandela ephawula intela - umnqamulajuqu yokukhokha (eMoscow, eSt Petersburg kanye Nizhny Novgorod - akhokhe imali naphezulu ngesivinini esifanayo), futhi izinga, fixed esifundeni ngasinye ngokwehlukile, okungukuthi ukubaluleka amanani.

Nokho, eziningi nezinye ezicashile ezibaluleke kakhulu agcwele isibopho embuzweni, kumele kwenziwe yizinhlangano ezisebenza Russian Federation. Iqiniso lokuthi imithetho yombuso kanye amathuluzi lesifunda elawula ukubala futhi nokukhokhwa kwentela yempahla, avame ukunikwa izitatimende jikelele mayelana sphere abafanele of ubudlelwano zomthetho. Yiqiniso, izihlinzeko zoMthetho Federal kanye yemithetho ezindaweni isiRashiya, ngokuphathelene, isibonelo, imvamisa kwemali kuya emabhizinisini kahulumeni, okunengqondo futhi icacile. Ikakhulukazi, sibonile ukuthi umnqamulajuqu nokukhokhwa kwentela impahla e Moscow, kuyafana nezinye izifunda. Nokho, kukhona umehluko wemisindo nemiqondo yamagama elihlobene ne-umkhuba izinkampani ekwenzeni izibopho abafanele ukuba Federal Tax Service, ngokucacile ebekiwe imithetho yombuso kanye zesifunda. Kulokhu, umthombo oyinhloko umthetho izifundiso eziyimiyalo kithi. Iyiphi nje kufanele ngikhokhe kakhulu ukunakekela okukhethekile?

Ukubaluleka ukusetshenziswa langempela komhiaba

Phakathi enhle kakhulu izenzo sub-zomthetho umbuzo, - Ministry of Finance Incwadi № 03-06-01-02 / 28. Iveza izincomo iziphathimandla ngokuphathelene ekukhokhweni kwentela impahla ku izimali ukuthi inkampani ongabhalisiwe ngendlela yakhona. Lo mbhalo uchaza ukuthi ukwethulwa ulwazi kwezimali ezimpahleni ezingasuki phansi izinkampani ezincwadini isimo - hhayi umbandela main ekusunguleni izibopho le nkampani ukukhokha intela ehambisana, naphezu kweqiniso lokuthi ukubhaliswa impahla liyadingeka.

Uma lezi noma ezinye izimpahla fixed zisetshenziswa ekukhiqizeni, kufanele kufakwe base yentela kwenhlangano, futhi kumelwe ukhokhe imali. Kulokhu, impahla kumele siqoshwe kwamabhuku 08. Ukunqaba yinhlangano elandelayo izincomo efanayo kungenzeka uhlolwe ngendlela njengoba Federal Tax Service ukukhokha intela.

Intela ikhokhelwa nezinhlangano zasemazweni angaphandle

Ukuhlola imininingwane yalolu nezici eziyinhloko isibopho esinjalo, njengoba intela (inkokhelo, imigomo), singakwazi ukuhlola izici lezi zidingo zifeziwe ngu nezinhlangano zasemazweni angaphandle.

Kumiswa base intela kuleli cala kuphela ngezithukuthuku ingcebo. Akunandaba ngisho noma ngabe ensimini ka imisebenzi langempela amafemu angaphandle eRussia noma ngaphandle kuba.

Ukubalwa intela uma ine- inkampani yangaphandle, kusekelwe idatha abonisa yayo yokusungula ukubaluleka ekuqaleni konyaka wekhalenda. Lolu lwazi kufanele idluliselwe Federal Tax Service yezinhlangano ukuthi afeze yokusungula lobuchwepheshe lezinto yohlobo olufanele. Dlulela izinkokhelo endaweni okungewakho izinkampani zakwamanye amazwe, kulinganiselwa ekupheleni kwesikhathi sokubika njengoba 1/4 ukubaluleka ukubaluleka iqoqo impahla siphindwe esungulwe imithetho yesifunda ukubheja.

Uma ilungelo ubunikazi nohlobo esifanele impahla ebhaliswe ngemva konyaka ikhalenda sekuqalile, inqubo yokubala izinkokhelo kusengaphambili kucatshangelwe isikhathi langempela yokusetshenziswa yinhlangano izimali abafanele. Kufanele kuqashelwe ukuthi into esemqoka ukuze sivumele isishaya-mthetho - akulona iqiniso zomthetho, khomba ukwethulwa impahla izinkampani angangeni amarejista isimo idatha, nokuthi inhlangano usetshenziswa ezingokoqobo kwezidingongqangi ezikhona.

Kungase kuqashelwe ukuthi, njengoba nje kunjalo nezinkampani isiRashiya, ejensi angaphandle kufanele fulfill bo bopho ngaphansi intela ngesisekelo kwesikhathi intela, okuhambelana ngonyaka ikhalenda, kanye ukusebenza ngaphakathi kohlaka ngezikhawu yokubika, efana ikota mina, ngonyaka nengxenye- futhi 9 izinyanga zomnyaka. Igama elithi sekukhokhelwa intela ngonyaka, njengoba kunjalo amafemu isiRashiya, uphela ngo-March 30 wonyaka olandelayo.

Ukubaluleka langempela impahla indawo

Kuvele caveat ezibalulekile: izinhlangano angaphandle kumele ukhiphe le ukukhokha intela kanye kusengaphambili ukuze isabelomali zezifunda ukuze indawo langempela indawo impahla, okuyinto bangabanikazi. Ekupheleni kwesikhathi intela noma i-accounting inkampani kumele ifake yentela yombuso Service ngesikhathi eqondiswa ehlukile balance sheet noma indawo ehhovisi legatsha, kokuba, kanye endaweni ngayinye ukukhokha intela impahla, okukhombisa inani izinkokhelo kusengaphambili. Enye isibopho amafemu - ukwakheka nezimemezelo ngendlela enqunyiwe futhi uyithumele ku-IRS.

Lapho inkampani angaphandle akusho ukuqhuba ibhizinisi Russia, kufanele namanje ukukhokhela impahla izintela, uma izimali ezifanele ingumnikazi ku Russian Federation ilungelo ubunikazi.

Ukukhokhwa kwentela impahla ku izilinganiso wekota esenziwe izinhlangano amafemu angaphandle endaweni langempela impahla nendawo. Isikhathi, njengoba kunjalo nezinkampani isiRashiya, zilotshwe imithetho WaseRussia.