Inzuzo Corporate intela, isilinganiso sentela: izinhlobo kanye nosayizi

yentela yemali engenayo kuphoqelekile zonke izinhlangano ezingokomthetho ezisebusweni ohlelweni ezivamile intela. Kulinganiselwa ngokungeza imali engenayo evela yonke imisebenzi inkampani kanye yanda ngezinkulungwane leli zinga.

nesisekelo esingokomthetho

Inqubo ye ukucabanga kanye wokukhokha intela nzuzo, isilinganiso sentela yazo zonke izinhlobo ubunikazi kuboniswe eSahlukweni. 25 we Tax Code. izenzo Regional ezilungisiwe inqubo usebenzisa intela nemihlomulo. Abameli futhi ezimali emsebenzini wabo futhi wasebenzisa Ministry of Finance kanye yentela yombuso Izikhungo ukucaciswa emaphuzwini athile iziqondiso.

Imininingwane Yolwazi kanye lezinto

Abakhokhi bentela yilezi:

• izinhlangano Russian abathintekayo kulo ibhizinisi lokugembula, futhi labo ungayisebenzisi uhlelo lula intela, UTII UAT.
• nezinhlangano zasemazweni angaphandle, abakhokhelwayo endaweni WaseRussia.
• Amalungu eqembu ahlanganisiwe.

Okukhishwe intela yebhizinisi, akhokhela UTII, USN, UAT. Uma inani ukuqaliswa yabo yonyaka idlula umkhawulo kwezomthetho, ibhizinisi kumele akhokhe intela engenayo ezinkampani, inani eyeqa isilinganiso kwezithibelo zomthetho. Futhi ngaphansi ngaphandle e 2017 iwela izinhlangano ukuthi bekwi ukulungiselela futhi ubambe ku Russian Federation FIFA 2018

Isisekelo kubalwa inzuzo yenhlangano. Ngo Art. 247 we Tax Code uthi imali:

• yezinhlangano zasekhaya kanye namahhovisi omele izinkampani zakwamanye amazwe - inani engenile manje (ummeleli wakhe), kwehle ngo izindleko;
• ukubaluleka okwedlulele inzuzo, ebalisisiwe kule umsebenzisi;
• yezinye nezinhlangano zasemazweni angaphandle - inani lemali engenayo neyaziwayo ngaphansi Art. 309 we Tax Code.

Izimali kanye nezindleko

Inzuzo ibhekelelwa izinzuzo zomnotho kusukela imisebenzi yenhlangano, obonakaliswe uhlobo noma imali. Kuyinto isamba sazo zonke imali yenhlangano phambi izindleko nezintela ezisebenza amakhasimende (isib i-VAT). Bazimisele ngesisekelo imibhalo eyinhloko. Yokudayisa zihlukaniswe engenayo futhi okungezona yokusebenza imali.

Lapho kubalwa inzuzo yenhlangano intela, isilinganiso sentela akusho acabangele irisidi:

• eyatholakala kusukela impahla khulula;
• e ifomu izibambiso ;
• iminikelo dolobha;
• Amafa etholwe ngaphansi kwezivumelwano loan;
• impahla etholwe target ngezimali.

Izindleko kukhona izindleko futhi ibhalwe ngalo wentela kwenziwe ngombandela wokuthi base okuhloswe ngaso odala imali. Lapho intela kubalwa inzuzo yenhlangano, isilinganiso sentela e kokuchitha akuhlanganisi inani inhlawulo, isijeziso, izinhlawulo, izinzuzo, izinkokhelo kwekhabhoni okwedlula izinto kwi yokuzithandela yomshuwalense izindleko, usizo lwezimali, impesheni Izithako nokunye. D. Uhla oluphelele lolwazi amanani ukuthi bayakhishwa kusukela izindleko okusesihlokweni esithi. 270 we Tax Code. izindleko obujwayelekile kungenziwa ukwesulwa hhayi ngokuphelele, kodwa kancane. Kusukela 2017 lemali esichithwa ukuhlolwa ezingeni ziqu kwabasebenzi, kungabuye isibaluli izindleko. Nokho, kukhona isimo esisodwa esibalulekile: kwemvume yabo ekuhlolweni ezingeni ziqu isisebenzi kumele uqinisekise ngokubhala.

ubika nezikhathi

Isilinganiso sentela ku inzuzo yezinkampani isethwe nani. Imibiko ukuqoqwa isamba ezihlolelwe isidingo sokuba kunakekelwe ngokwezinto 6, 9 no-12 izinyanga. Uma ukhokha imali kufanele idluliselwe isabelomali njalo ngenyanga. Kusukela 2016 isilinganiso wekota engenayo Imininingwane kusuka sales anda ruble ayizigidi ezingu-15.

Kumila intela

Kanjani ukubala intela inzuzo? Isilinganiso sentela iphindwe umehluko phakathi engenayo nephumayo. Uma kwesamba semali esingaphansi izindleko ke base zero. Inzuzo kunqunywa ku indlela accrual kusukela ekuqaleni konyaka wekhalenda. Njengoba lelipelwe kule nomthetho kohlobo oluthile zenzalo ngentela edonswa eholweni yenkampani, kanye nenzuzo kumele kubhekwe ngokuhlukile uhlobo umsebenzi ngamunye.

Ikakhulukazi NK definition enqunyiwe engenayo kanye nezindleko for the izigaba ezahlukene payers: amabhange (. Izihloko 290-292), Izinkampani zemishuwalense (Article 293), ezingekho ngaphansi kukahulumeni PF (Article 295.), izikhungo Microfinance (Article 297.), ababambiqhaza Professional izibambiso emakethe ( art. 299), ukuthengiselana ne Central Bank (art. 280), ukuthengiselana esiphuthumayo zezimali (art. 305), ukusula izinhlangano (art. 299). izinhlangano zokugembula kukhona amarekhodi ahlukene imali kanye nezindleko. Ikhumbula kuphela izindleko kwezomnotho kulingane, okuyinto ibhalwe.

Uyini isilinganiso sentela ku inzuzo yenkampani?

Isamba esikhokhelwayo idluliselwe ukuqoqwa amabhajethi yombuso kanye lendawo. kuye kwaba nezinguquko ekusakazeni per cent kusukela 2017. Izinga eziyisisekelo inzuzo yezinkampani intela ingashintshiwe ku-20%. Ngaphambili 2% semali ikhokhelwe waya isabelomali sikahulumeni, bese u-18% babe wendawo. Kusukela 2017 kuya 2020 wasungula uhlelo olusha. Isabelomali federal ngeke adluliselwe nenani lentela, ibalwa ngesilinganiso 3%, kanti isabelomali yezihloko RF - 17%. Iziphathimandla Regional kunganciphisa izinga ukukhokhiswa nezigaba ezithile bentela. Eminyakeni 2017-2020, ngeke kube ngaphansi kuka-12.5%.

okuhlukile

On uhlobo oluthile isilinganiso sentela imali ku imbuyiselo nhlangano:

• Izimali ukusetshenziswa izinkampani zakwamanye amazwe, sokuqasha iziqukathi, TC mobile, ezokuthutha international - 10%.
• Isilinganiso sentela ku inzuzo ka nezinhlangano zasemazweni angaphandle ngokusebenzisa ihhovisi omele, akuhlobene imisebenzi Russian Federation 20%.
• Izinzuzo Russian izinhlangano - 13%. Izintela inani eligcwele uhlala isabelomali wendawo. Izinzuzo athola yizinkampani angaphandle intela ngesilinganiso 15%. Lokhu kuhlanganisa intshisekelo imali ku izibambiso kahulumeni.
• Imali Russian Central Bank ezilotshwe ku idiphozi - 30%.
• Amaholo Bank of Russia - 0%.
• Inzuzo abakhiqizi yezolimo - 0%.
• izinhlangano Inzuzo ekubhekaneni imisebenzi yezokwelapha, ezemfundo - 0%.
• Income kusukela imisebenzi ehambisana ne-ukuqaliswa kwe-share capital - 0%.
• Imali imisebenzi kwenziwe ezintsha zone kwezomnotho we zone izivakashi-zokuzithokozisa, uma nje ezimali ahlukene imali kanye nezindleko - 0%.
• Izimali utshalomali lesifunda iphrojekthi ngombandela wokuthi abazi idlule 90% wesabelo Imininingwane - 0%.

nokubika

Ekupheleni kwesikhathi intela ngamunye, inhlangano Kumele unikeze simemezelo FTS. Ifomu umbiko kanye imithetho ekuwulungiseleleni abamukelekayo Order of Federal Intela Yesevisi N MMV-7-3 / 600. Declaration uhanjiswe ukuhlolwa indawo inkampani noma izinkampani zayo esebenzisana nayo. Lo mbiko uthunyelwe in ifomu ephepheni. isimemezelo Electronic singasebenzisa bentela ngobukhulu, kanye nezinhlangano lapho isibalo sezisebenzi ngoba ngonyaka odlule zaba abantu abangaphezu kuka-100.

Izinguquko intela ku-2017

I isikweleti okubi kumelwe ibe ngaphansi kuka-10% yemali ngenxa esandulele noma inkathi. izikweletu ngabazeka - nesikweletu ukuthi kosayizi isibopho okuhambisanayo. Uma inhlangano Receivables kanye okumele zikhokhelwe abhaliswe counterparty esifanayo, ngesikhathi izikweletu ngabazeka kungenziwa ukwesulwa kuphela lemali okweqa akhawunti ekhokhwayo.

Usayizi ukulahlekelwa ngcono lilinganiselwe. Kusukela 01/01/2017 kuze 12/31/2020 kwakungenakwenzeka ukunciphisa ukulahleka izinkathi odlule ezingaphezu kuka-50%. Lolu shintsho akuphazamisi isizinda lapho ikhefu intela isicelo. Izinguquko ezihlobana ngayo ukulahlekelwa ezivele emva 01.01.2007.

Kusukela 2017 kususwe imigoqo nokudluliswa izimali zokulahlekelwa incurred emva 01.01.2007. Dlulisa manje afakwe eminyakeni eyalandela. Izinguquko ezihlobene ukulungiswa kwezintela zikhokhelwe amabhajethi isimo nemithetho yendawo, kumele iboniswe esimemezelweni futhi izindlela zokukhokhelana. Lezi zincwadi kufanele ibonise ngokucacile lokho lemali ikhokhwe ngesilinganiso 3%, futhi okuyinto - ngesilinganiso 17%.

Ukuhlonishwa izimbangela izikweletu useye waba ngaphezu ehlanganisiwe. Ngokwesibonelo, kukhona izinhlangano ezimbili ezihlobene angaphandle (omunye izinhlangano kuyinto umsunguli isekhondi). Ngaphambi omunye wabo weza kusukela Russian izikweletu ibhizinisi. Kulokhu, lesi sikweletu ibonwa ehlanganisiwe. Futhi akunandaba ukuthi hlobo luni dolobha amasheya ephethwe yinkampani yangaphandle, umbolekisi. Manje izikweletu elihlanganisiwe kunqunywa ubukhulu zonke izibopho wentela.

Uma ngesikhathi ofeleba isilinganiso ishintshile, kungaba khona umbuzo ukulungisa isizinda sentela. Kusukela 2017 imali izikweletu elawulwa akadingi recalculate. Njengoba kushiwo ngaphambili, ngawo inani izindleko ingahlanganisa izindleko ezivelayo ukuhlola ezingeni kwabasebenzi. Ukukhuthaza ukuhlolwa kwamabhuku enjalo ezothuthukiswa ikhumbula amalungiselelo uhlu. Acabangele izindleko ibhizinisi bazokwazi, uma kokuhlaziywa lwenziwe ngesisekelo isivumelwano ukuze sihlinzeke izinhlelo, kanye isivivinyo waphetha inkontileka umsebenzi.

I-oda of ukushaja izinhlawulo intela, kanye nenani inhlawulo anda. Izinguquko ezihlobene ubuhlongandlebe ukuthi kuphakama emva 01.10.2017 ngonyaka. Uma weqa igama elithi yokukhokha intela izinsuku ezingaphezu kwezingu-30, inani isigwebo ngeke kudingeke ukuba sincike algorithm efana:

• 1/300 Central Bank izinga osebenzayo kusuka 1 kuya ku-30 izinsuku sekwephuzile;
• 1/150 Central Bank izinga ngempumelelo nge izinsuku ezingu-31 kokulibala.

Endabeni inkokhelo kuzo zonke isikweletu ukuze 01/10/2017, inani lezinsuku kokulibala akunandaba.