Intela ku impahla wamabhizinisi. Lungiselela usebenzisa ngokubambisana elula sivumelwano leaseback.

Asiqale ngokucabangela isivumelwano elula ngokubambisana. Article 337 we Tax Code icacisa ukuthi intela kwamafa ebhizinisi, ayezosebenza njengabaqondisi ezifakwa ngaphansi izivumelwano zobambiswano, kanye abalufundile noma wadala ngokuhamba besebenza ndawonye, icala futhi esakhokhwa ngamunye abalingani ngokuhambisana ukubaluleka umnikelo wabo. Ngakho, kulesi simo sikhuluma ukunciphisa izinkokhelo, kunokuba sokuhamba ephelele evela hlu yabo.

Ingqikithi yalo isikimu simiswe ngalendlela lelandzelako: izinkampani ezimbili, enye yazo isebenzisa ezivamile intela umbuso kanye nezinye - elula noma UTII ahlele ubudlelwano elula, okuyinto kuhambisana iminikelo ngokuhlanganyela ukuqaliswa yimuphi umsebenzi. Ngokwesibonelo, isivumelwano ungahlinzekela ukudluliselwa umuntu ehamba kunjalo jikelele kanye esisogwini sts imali yokuthenga igama lakhe siqu amafa afunekayo lokukhokha okwalandela isinxephezelo ibhizinisi, nikeza imali, futhi leyo mali ibalwa kumaphesenti athile ukubaluleka impahla kuluthola. Ngokwesibonelo, 2/3 yentengo isakhiwo uthenge. Lokhu isinxephezelo kuyoba iminikelo abalingani - ". Uproschentsev" fa yokufuna kuhambisana kwenta tinhlaka isivumelwano share wokusabalalisa. Endabeni ukuthengwa ingcebo le dokhumenti kukhonjelwe ukubhalisa ne Fed. Ngaphezu kwalokho, kungcono ungene inkontileka isibambiso ku isabelo inkampani, ekusebenziseni USN, kuze ukugcwaliseka izibopho zakhe akhokhe isinxephezelo (mortgage nayo ngemvume FRS). Phakathi khona ibhizinisi ngokubambisana, elise umbuso jikelele, ukukhokha intela ngokulingana iminikelo yabo (ngokuvumelana nesibonelo 1/3 ye lemali enqwabelene e isakhiwo), kanye inkampani - "uproschenets" lokukhokha komunye oyedwa le ntela akusona.

Izingozi circuit.

Ukusebenzisa leli qhinga has ezinye izingozi. In the ukungabikho wangempela ngokuhlanganyela intela ibhizinisi bangase bazame ukubona inkontileka siyize yinkantolo, ihlolwe ngokuhlanganiswa esifundweni intela eyengeziwe. Kodwa ukufakazela ungumkhohlisi kuthengiselana kunzima ngempela, ngoba umsebenzi ayikwazanga ukuthuthukisa ngenxa yezizathu zezomnotho inhloso. Ngaphezu kwalokho, amabhizinisi akufanele ezixhunyiwe.

Iqabane evades ekukhokhweni isinxephezelo. Kulokhu, inkampani kungaba baphakamise emalungelo ato ngokusebenzisa izinkantolo kanye ukuqoqa izikweletu ngenxa okomnikelo ngokuqinile yesibili. Ukuze kuqinisekwe ukuthi ukubuya komhiaba, udinga ukwakha ubudlelwano ukungena inkontileka isibambiso.

Leaseback.

Yokuqasha kabanzi lisetshenziswe ukuze nokwandisa cishe zonke izinhlobo amabhizinisi izintela intela iyathinteka. Traditional eqashisa ngamafulethi inkontileka exhumene umphakeli izimpahla, i-umqashisi futhi oqashile. Kukhona futhi ukuthengiselana wangena phakathi kwabantu ababili kuphela, umthengisi futhi oqashile ungumuntu ofanayo.

• Ukusetshenziswa kohlelo simiswe ngalendlela lelandzelako: ngokuqinile, etholakala mode jikelele, engena isivumelwano nenkampani, ukusebenzisa lula intela uhlelo noma UTII. Ngokuhambisana nemigomo yalo "uproschenets" okuhlukeneko amafa lenhlangano kufanele akhokhe intela impahla kanye yokukhokha engamancozuncozu, bese ibakhulule kuye njengoba kuqhekezeka ukudluliswa okwalandela kobunikazi. Kulokhu, ngaphambi kokuphela izinto inkontileka zikuphi phezu umqashisi sika-balance sheet.

Ukuze kuthengiselana akuzange kumenze izikhalazo neziphathimandla zokulawula, kubalulekile ukuze ngisekele zibheke kwezomnotho ngoba zombili. Kungenjalo, inkontileka leaseback kungenzeka nilenze enkantolo, kanye nezintela yisigungu ibhizinisi, ahlolwe ezengeziwe. Oqashile ezingaba yizizathu deal isidingo ihehe ukutshalwa kwezimali futhi isidingo ukusetshenziswa ngokwengeziwe amafa. Ngaphezu kwalokho, umqashisi futhi oqashile akufanele exhumene ngokomthetho: ukuba abasunguli ezivamile, abaqondisi, njll