Intela ngaphansi lula intela uhlelo le-IP, LLC

Kuze kube muva nje, amabhizinisi ukusebenzisa lula uhlelo intela, musa intela impahla, okuyinto ingenye izinzuzo lula intela uhlelo. Nge ukungena force komthetho omusha ngo-2015, amafemu uproschentsy aphoqelelwe ukuba uthumele intela mali. Sebenzisa lezi zimo neze uproschentsev hhayi yonke impahla, ukubamba iqhaza emsebenzini. Ake sihlole, kungakhathaliseki ikhokhwe USN impahla intela, okuyinto impahla kungaphansi kubo, futhi lokho kufanele inake ubuqili ukuze ukubala kahle futhi akhokhe ngesikhathi.

ahulumeni ezintsha ukhathazekile

Kusukela kuqale lo nyaka, izinkampani USN ukudlula intela lisetshenziswe umsebenzi zokukhiqiza. Kumila intela sokubalwa kuchazwa njengoba ukubaluleka cadastral into. Lezi zinguquko ziye zathinta amabhizinisi phambilini ngesikhathi UTII - Engxenyeni yabantwana ngonyaka odlule yesibili. Lokhu kungenxa yokuthi lulwimi isikhathi intela, zomthetho kule modi.

abakhiqizi Agricultural isicelo lula ESHN imodi wedwa akalindele intela enhlokodolobha isitokwe ekhona, njengoba ezisebenza kuphela njengoba osomabhizinisi ngabanye, t. E. Abantu. ukubala algorithm ne-IP kuzoxoxwa ngezansi.

Yini tintfo zikhokhe intela

Qaphela ukuthi impahla kungaphansi uhlamvu othize kuphela, balinganisela ukubaluleka cadastral. Cabanga ngalokho izinto impahla kuncike intela, ukubheka kanjani futhi ngasiphi amanani futhi abale PI Ltd. USN intela. Lezi izakhiwo ukuthi yilezi:

• zaba phezu balance sheet wenkampani njengoba izindlela eziyisisekelo, izinto yokwakhiwa sidle noma imikhiqizo eseqedile, futhi isetshenziswa izidingo ukukhiqizwa inkampani;

• okuthiwa ohlwini zesifunda izakhiwo kanye nokubaluleka kwayo kunqunywa njengoba cadastre.

Njengoba le ntela kuyinto lesifunda (isb. E. Uya izabelomali RF izifundo), khona-ke kulawulwa iziphathimandla esifundeni. Izinhlu kwempahla, balinganisela ukubaluleka cadastral, kufanele zigunyazwe izigungu zendawo kwamandla esiphezulu, ishintsha njalo ngonyaka futhi ishicilelwe ngaphambi kuka-January 1 ka sekubika ezizayo. isakhiwo ngasinye esibalulwe ohlwini kumele babe inombolo cadastral, ikheli lapho likhona, kanye main izici lobuchwepheshe. Le nkampani ine USN okhokhela intela, uma into ohlwini khona. Uma ongakakusho kulolu hlu, ngoba ibhizinisi-uproschentsev akukho icala intela kuwo lo nyaka, futhi akukho sibopho sokuba ukhokhe intela akukho.

Impahla isigaba kuncike intela

izimo okusha sokubalwa intela ye Tax Code lesibekiwe izigaba eziningana lezinto:

• Administrative, ibhizinisi / eziyinxanxathela;

• izakhiwo okungezona zokuhlala esisetshenziswa noma okuhloswe zamahhovisi, amahhovisi, Izitolo okudayisa, ukudla kanye nezinsizakalo umthengi;

• impahla izinkampani zakwamanye amazwe, hhayi elisetshenziswa emisebenzini insimu Russian;

• Izakhiwo zokuhlala ezingenziwanga kuveziwe embikweni okhuthaza balance sheet njengoba izimpahla fixed kanye senzelwe sokuqasha noma isetshenziswe njengekhubalo ihhotela noma imikhiqizo isiqedile.

Uma impahla yeNkampani alihlangabezani nalezi zindlela futhi kungukuthi okuthiwa ohlwini lesifunda ke ukukhokha intela namanje akudingekile at USN.

Inqubo kuhlaziywa

Uma etholakala inkampani uhambisana nazo zonke izakhiwo efakwe kanye izimfanelo kufakwe uhlu eshicilelwe amasayithi esungulwe cadastral value, kubalulekile ukubala futhi ukhokhe intela impahla izinhlangano sts. Ngoba enikeziwe izinkokhelo wekota kusengaphambili. ohulumeni Regional usethe imigomo yabo yokukhokha, kodwa imvamisa izinkokhelo inakekelwa izikhathi: ngekota 1st, izinyanga eziyisithupha, izinyanga 9. Futhi ekupheleni konyaka, inkampani ekhiqiza ukubala kokugcina yokukhokha intela, igcwalise isimemezelo futhi basigcwalise.

ukubala ifomula

Intela ibalwa kanje: N = R * C / 100, lapho K - izindleko yokusungula, C - kwesilinganiso sentela. Lapho kubalwa Ukukhokha kusengaphambili ukubaluleka etholwe lihlukaniswe by 4 - inani lezinkathi zonyaka. Izinkokhelo ze ngonyaka nengxenye, izinyanga 9 futhi iminyaka ibalwa ifomula, net prepayments.

amazinga osetshenziswayo

Usayizi wokugcina kwesilinganiso sentela isetshenziswa izinto anenani wentela yomhlaba, 2%. Ngo kwenkathi yenguquko kuze kube sekupheleni 2015, izinhlinzeko zoMthetho kutiphatsimandla tesigodzi, ke ingancishiswa kakhulu. Inani intshisekelo incike izici futhi isigaba sikhungo, kanye yomthetho indawo. Thola ukuthi amazinga nesithakazelo isicelo esifundeni sakho, kulula - ke sinikeza ngolwazi olunemininingwane olusemthethweni iwebhusayithi FTS.

IP phezu USN: intela

KwisiShayamthetho bathi osomabhizinisi ezintsha ningathinti. Kodwa asikwazi ukuthi umthwalo wentela kwandisa kuphela amabhizinisi uproschentsev. Osomabhizinisi usebenzisa izakhiwo zebhizinisi ukuthi zifakwe ohlwini yokusungula izinto, intela ngezinye isikimu abanye. IP akalindele nawe intela, njengoba abantu. Ukuhlolwa ikwenze uqobo atholakale ulwazi IRS futhi ikwazise ke ngokubhala njengesakhamuzi yangasese. Inani intela kubalwa ekhokhwa kuvezwa isaziso. Ngamanye amazwi, abaqashi futhi akhokhe intela ngesikhathi USN. Iyahluka kuya kuphela kokukhokha. Uma ukhokha imali ngoba IP alwenziwa. Imigomo wokukhokha intela isaziso - ngaphambi 1 Okthoba kulandela isikhathi intela yonyaka. E. nokukhokhwa kwentela-2015 IP kufanele efakwe ngaphambi Okthoba 1, 2016.

intela ngaphansi lula uhlelo intela: izibonelo Computing

Cabangela izibonelo ezimbalwa ekubalweni intela ngesisekelo ukubaluleka cadastral.

inombolo Isibonelo 1: inhlangano eMoscow has a isakhiwo esihlukile ku ukubaluleka cadastre ruble 50 ayizinkulungwane 250, okuyinto efakwe ekuhwebeni ... Thina ukubala Ukukhokha kusengaphambili ruble 50 250 * 1,7 / 100/4 = 213,56 ayizinkulungwane .. Kulezo zimo lapho emagcekeni ephethwe inkampani, kuyingxenye nesakhiwo noma ibhizinisi, kumelwe uthole ukuthi base intela, okusekelwe ukubaluleka umakhiwo yokusungula iyonke, wenze ukubala ngokulingana lokungcolisa.

Isibonelo № 2: Ltd. ungumnikazi namahhovisi endaweni eMoscow 102 m ² elise isakhiwo shopping centre, ukubaluleka cadastral okuyinto 650 kuya ku-800 eziyinkulungwane deda endaweni Imininingwane - 5203 m ^{2 ...} Sichaza izindleko isikhala yokusungula: 650 800/5203 * 102 = 12 ayizinkulungwane 758,33 ruble .. - yentela ngoba ngonyaka 12 758,33 * 1,7 / 100/4 = ama-ruble ayizigidi 3189,58 .. - izinkokhelo kusengaphambili ngekwata.

Ngokukhethekile kufanele ikhokhwe icala yentela uma impahla lutholwa noma kuthengiswe. Naphezu ethengiwe noma ukuthengiswa usuku, ngenyanga lapho kwenzeka, ngokuvumelana ukuqedela.

inombolo Isibonelo 3: Organisation of atholwe izakhiwo zokuhlala kanye commercial, akhiphe wonke amadokhumenti ngoFebhuwari 25. Isilinganiso sentela evunyiwe esifundeni - 1%. ukubaluleka cadastral into 20 kuya kwezingu-650. ukukuthinta.

Thina ukubala kusengaphambili ukuba ikhokhelwe ikota 1st. Njengoba into alisetshenziswa kusukela ekuqaleni konyaka, ukucacisa inombolo izinyanga egcwele. Lesi sakhiwo labawatfolile esifundvweni nobe Februwari ke asetshenziswe ukukhiqizwa izinyanga 11, kuhlanganise izinyanga 2 - kwikota yokuqala. H = 1/4 * 20 650/3 * 2 * 1 = 34,42% th. Deda. - ukukhokhelwa ikota 1st; H = 1/4 * 20 650 * 1% = 51,625 ayizinkulungwane. Deda. - ukukhokhelwa ikota 2nd. Ngakho omunye sinquma intela ngaphansi lula uhlelo intela.

Ekuphetheni

Izinkampani kufanele ahlolisise ulwazi ngesisekelo okuyinto eyenziwa ukulinganisa cadastral. Kukhona amacala amaningi overbilling emthethweni ngenxa ukungafani izici lobuchwepheshe izakhiwo kanye izakhiwo noma ukufakwa ohlwini lezinto abafundisayo abangakwazi ukuhlangabezana nazo izici zabo obusebenzayo nesisekeli esidingekayo. Ngokwesibonelo, emafektri kungenziwa ngephutha ulinganiswa izakhiwo zebhizinisi noma ehhovisi. Ukuze ususe into ohlwini okunjalo futhi recalculate intela kungaba kuphela senkantolo. ke kuyodingeka bakhokhe kuze kube manje. Qaphela ukuthi izibonelo baye kakade, uma kunobufakazi obuqand 'ikhanda izinqumo ezinkantolo' enziwa esivuna bentela.

Endabeni isinqumo esithethwe yikhotho ukushintsha ukubaluleka kwento yokusungula is kunakwe nge kwesikhathi intela, uma silinganisa isicelo ukubuyekezwa sigcwalisiwe.