Isikhathi Tax UTII. Intela esihlanganisiwe ngengeniso kwabalelwa semisebenzi ngabanye

Izinkampani eziningi Russian wahlanganyela yokuhwebelana, ukukhokha UTII. Umsebenzi ngaphansi olufanele intela umbuso enezinto eziningi umehluko wemisindo nemiqondo yamagama - kulabo abahlobene yokubika, ekubalweni intela, ekupheleni lesifanele kusukela ngelanga lesimemezelo. Usomabhizinisi angakghona ukuqalana ngokuphumelelako ukufeza zonke izibopho asethwe ngaye emthethweni intela, ngqo kulezi ezicashile kuye okufanele kutjhejwe. Yiziphi izici eziphawulekayo kakhulu intela flat?

ulwazi olujwayelekile mayelana UTII

Ngakho, uhlelo intela kuhlanganisa uhlobo iqoqo njengoba UTII. Yiziphi izici zalo?

Njengomthetho, inkampani eqhuba khona ibhizinisi, okhokhela intela ngokulingana imali noma inzuzo. UTII kuhilela ukudluliselwa isimo, esikhundleni salokho, yokukhokha fixed, okuyinto ozimele ukheshi ageleza ngezithukuthuku ibhizinisi. Ayikho i-akhawunti esithathwayo, ngakho imali Sane - lowo uthola inkampani kusolakala esekelwe isilinganiso emakethe izitayela. usayizi UTII isethwe emthethweni ezingeni sikahulumeni zesifunda.

Cabangela ezinye umehluko wemisindo nemiqondo yamagama ayisihluthulelo intela embuzweni.

Kungani amabhizinisi zisebenzisa UTII futhi uma inzuzo?

amabhizinisi commercial Russian okuzenzakalelayo isebenze ngaphansi jikelele intela uhlelo, noma BASIC. Lokhu kwelashwa intela kusikisela ekukhokhweni kwentela kahulumeni e inani 20% umehluko phakathi kwemali engenayo yenkampani kanye nezindleko zayo. izinkampani Qala-up kungaba nzima kakhulu ukufeza isibopho okuhambisanayo nesabelomali. Ngakho-ke, isimo inikeza izinkampani ezincane ithuba kakhulu ukunciphisa umthwalo ukukhokhelwa ngokusebenza intela imibuso ekhethekile. Phakathi kwalabo - UTII.

Lokhu kwentela umbuso, njengoba sibonile ngenhla, kuhilela ukudlulisela nesabelomali fixed amanani, okuyinto musa correlate nge nemali engenayo noma echithwayo. Kwezinye izimo, imisebenzi yezokuhweba eyenziwa ekukhokhweni kwentela olulodwa, kungaba yinzuzo? Njengomthetho, lokhu kusebenza lezi zimo lapho inkampani izimali ngokwanele ezinkulu. Uma izibalo akuzona sikhulu kakhulu, kungenzeka ukuthi kusukela iphuzu kwezomnotho umbono kuyoba ngaphezu kulingane by umsebenzi ngokufanayo nje kwimodi DOS.

Phakathi kweminye izinzuzo iqoqo, okukhulunywa ngakho, - yokuthi indawo leminyenti izibopho ibhizinisi kwesabelomali isimo. Ngokwesibonelo, ukukhokha intela flat, inkampani Awukwazi ukudlulisela engcebeni VAT impahla intela ukuthi isetshenziswa ibhizinisi. Futhi, SP egijima ku UTII awukwazi ukukhokhela ngokwayo PIT.

Lapho ungasebenzisa UTII?

The main isenzo normative unamalungiselelo ku lapho isebenze uhlelo yentela Russian Federation - Russian Tax Code. Ngokuhambisana nemithetho, okuyinto awashintsheki kuwo, asebenze ngaphakathi intela olulodwa imali kwabalelwa kukhona amafemu ezindaweni ezifana:

• ukuhweba iimfesi;
• yokudlela ibhizinisi;
• iIgama;
• imisebenzi wonke ekuhlinzekweni kwezinhlelo nemisebenzi yokwelashwa, amasevisi umthengi;
• ukulungisa kanye nokugcinwa izimoto;
• ukuhlinzekwa kwemisebenzi carwash;
• ukusebenza ukukhangisa;
• ukuhlinzekwa kwemisebenzi ngenxa Leasing izindawo commercial, iziza;
• ukuhlinzekwa kwemisebenzi ehhotela,
• zokuthutha wezimpahla, umgibeli zokuthutha;
• Ukuhlinzekwa kwezinsiza yokupaka ikhokhwe.

Indlela aqale ukusebenza UTII?

Qala ukusebenza kohlaka zalesi simiso intela usomabhizinisi angabhala afake isicelo yentela yombuso Izikhungo, esisho usuku isicelo UTII. Lowo Mbhalo wangonyaka we okuhambisanayo kuyadingeka ukuba bazithobe ehhovisi indawo ye-Federal Tax Service endaweni yomsebenzi ibhizinisi. Ngesikhathi esifanayo, abameli, ukuthi kufanele nalolo wabonisa esitatimendeni sokubhalisa le nkampani ne-Federal Tax Service.

Indlela ukumisa umsebenzi wokwakha kabusha UTII?

Ngakwelinye ihlangothi, ukuze ayeke imisebenzi ye UTII kufanele nayo ingathunyelwa Federal Tax Service isicelo ehambisana. Kulokhu, kufanele kwenziwe zingakapheli izinsuku 5 kusukela osukwini lapho umsebenzi commercial efanele kule nkampani inqanyulwe. Uma udinga ukuya nge UTII kunoma iyiphi enye uhlelo intela - isibonelo, lula uhlelo intela noma DOS - ungenza kanjalo ngenxa zomthetho wamanje, ngonyaka ozayo kuphela.

Izici accounting UTII

Okuqinile abasebenza UTII ungakwazi ukugcina irekhodi ukusebenza 2 izindlela:

• uhlobo umsebenzi, ekhokhwa intela flat ngamunye;
• ngohlobo umsebenzi kuncike UTII, kanye lowo iqhutshwe ngaphansi izikimu ezehlukene intela.

izinhlangano ezingokomthetho uzodinga futhi ugcine wonke amarekhodi ezimali bese uthumela imibiko afanele yentela yombuso Izikhungo.

Kangakanani UTII

Manje ake sicabangele indlela Sane ibalwa yentela ngemali engenayo. Amapharamitha main ziyabhekelelwa lapho yokunquma inani izinkokhelo isabelomali - base yentela futhi ulinganisele. Inkomba yokuqala ibalwa ngokuvele azalane base ukuhoxa inombolo ehambisana ipharamitha ngokomzimba. Kodwa lokhu akulona isakhiwo ephelele intela ifomula olulodwa. isivuno Basic kungabuye washintsha uhlelo amabili okuza: deflator, okubhekiselwa kuzo nangokuthi K1, futhi Coefficient ukulungiswa, noma K2. Izinga intela ndaba 15%.

Uma inani inhlawulo ibekwa esingashintshi kuze kufinyelelwe esikhathini intela, UTII zingancishiswa ngu inani umshuwalense zikhokhelwe imali kahulumeni abasebenzi ezikhokhelwayo, noma, uma yomkhokhi - IP futhi isebenza ngaphandle ukubandakanywa abasebenzi, labo ezenziwe ku-FIU, le FSS futhi FFOMS bona. Uma inkampani abasebenzi, ukunciphisa intela ngezithukuthuku umshuwalense tingentiwa akukho ngaphezu kuka-50%. Ngakwelinye ihlangothi, uma SP isebenza ngaphandle ukubandakanywa abasebenzi abaqashiwe, kungaba ukunciphisa UTII lemali elihambisana ngokugcwele usayizi izinkokhelo Pension Fund, i-Social Insurance Fund FFOMS.

nokubika

Masitadishe aspect zokuphendula intela embuzweni. Ngokuphathelene ipharamitha ezifana kwesikhathi intela - UTII iphathelene izintela okuyiwona yokubika ithunyelwa yentela yombuso Izikhungo nsuku ngekota, kungakapheli 20 lwenyanga kulandela ikota odlule. Singabali simemezelo intela, okukhulunywa ngakho, kubhekwa payers iqoqo kufanele ahlinzeke uhulumeni eziningi kuneminye imibiko.

Phakathi kwalabo - ifomu 4-FSS, kanye PCB-1 - izinkampani nabasebenzi ezikhokhelwayo. Basuke enikeziwe in the FTS e okufanayo njengoba kwaba njalo endabeni ka-simemezelo, inkathi intela. UTII nayo idinga nokunikezwa kwalawo izinkampani, okuyinto oqashwe ezikhokhelwayo abasebenzi umbiko 2-PIT, ulwazi isilinganiso Inani labasebenzi, kanye zezimali izitatimende, uma yomkhokhi uye isimo esingokomthetho inhlangano. IP Accounting ukuziphatha akudingekile. Ngakwelinye ihlangothi, SP, hhayi abasebenzi kuqashwa bazithobe FNS kuphela isimemezelo. Uma lokukhokha komunye oyedwa lucwaningo yokuhwebelana emadolobheni ahlukene, esigabeni 2, ekhona isakhiwo zokudalula intela, kumele sigcwaliswe eceleni, e ukuhlanganisa nge indawo yokwenza ibhizinisi ngamunye.

Uma inkampani noma usomabhizinisi ngamunye athwale izinhlobo eziningana yokuhwebelana, futhi ezinye zazo akuzona imbozwe UTII ke kubalulekile ukuba ithumele imibiko enikeziwe esigabeni ethile komthetho zentela. Kulokhu, esimemezelweni intela Kubalulekile ucacise ikhodi isikhathi esilungile. Indlela bakuchaza?

Sinquma kwesikhathi ikhodi yentela

Tax isikhathi ku UTII isimemezelo Udinga ukucacisa saziso. Isigaba olufanele inikezwe ngendlela isakhiwo yokutholwa Order of Federal Tax Service Russian Federation № MMV-7-3 / 352 sangomhla 07.04.2014 konyaka. Ngamunye amakhodi ikota esihambisanayo okuyinto sokunikela izitatimende. Cabanga uhlu kubo.

Uma isimemezelo asebenzelana ngekota 1st, khona-ke kuyadingeka ukuba ucacise ikhodi 21. 2nd - 22. Ilungiselelo olufanele iqukethwe Order of Federal Tax Service, angenhla.

Uma isimemezelo asebenzelana ngekota 3rd, ikhodi ebonisa inkathi intela - 23. UTII izitatimende udinga ukuthatha nsuku ngekwata. Ikhodi for kwenkathi ngayinye, ngaleyo ndlela - ukwehlukanisa.

Uma isimemezelo asebenzelana ngekota 4th, ikhodi oluhambisana isikhathi intela inikezwe - 24. UTII kungabuye esetshenzisiwe kwavala noma kabusha izinkampani. Kulokhu, ikhodi ehlukile kufanele akhonjiswe.

It sifana ikota lapho inkampani saphela imisebenzi yayo. Ikhodi oluhambisana kwesikhathi intela inikezwe ngaphambili - 50. UTII, ngenxa umtsetfo lokhona, kuhilela ukusetshenziswa nezinye amakhodi. Ake sihlole kubo.

umthetho Russian sinquma esetshenziswa kulezi zimo, amakhodi nokubika yilezi: 51 - uma inkampani kwavala noma kabusha ngekota 1st, 54 - ikhodi ngekota 2nd, 55 - sibalo elihambisana 3 ikota, 56 - ikhodi isetshenziswa lapho isikhathi intela UTII - Q4 .

Lapho intela ikhokhwe?

Masitadishe lesi sici, njengoba imigomo ekukhokhweni kwentela embuzweni. Payers UTII kufanele uhlu lemali elihambisana isabelomali sikahulumeni nge lwesi-25 enyangeni kulandela ngxenye yokubika. Okusho ukuthi, uma isikhathi intela UTII - ikota yesi-4, ukukhokhelwa udinga ukwenza-25 Januwari wonyaka olandelayo. Kungenzeka, Ngakho-ke, ukuba bafake FNS nokubika ngaphambili kuka akhokhe intela. Ngakho, ulwazi olusemqoka mayelana UTII odinga ukukwazi ngaphambili - ukuthi, e Uhlaka yini isikhathi ukuqedela le nkathi intela UTII isimemezelo, ikhodi elihambisana naso.

Kodwa kwenzekani uma inkampani ehluleka ukuhambisana nezibopho ezithile ngaphansi koMthetho Wokulawulwa intela ngaphansi ukucatshangelwa, okuyinto ezinikezwe ngumthetho?

umthwalo

Kuyasiza cabanga isici umthwalo wentela ukuba asebenze ngaphakathi UTII.

Uma inkampani ngeke bahwebe usebenzisa intela olulodwa, kodwa zahluleka ukuvuka emlandweni Federal Tax Service, isimo ngeke ukuphoqelela ke inhlawulo ka-10% weholo - kodwa hhayi ruble esingaphansi 40 ayizinkulungwane .. Uma umqashi uyobeka abambisise akhawunti nevovremya, Federal Tax Service angakhipha esihle ayizinkulungwane 10. Deda. Uma umnikazi webhizinisi akusho ngesikhathi esifanele azise Federal Tax Service kuvulwa noma okuphetha ka-akhawunti yamanje, kungase kudingeke akhokhe inhlawulo in inani ayizinkulungwane 5. Hlikihla. Uma isimemezelo isikhathi intela inikezwe UTII zizonikezwa emva umnqamulajuqu eyayifunwa umthetho, inkampani kuyodingeka bakhokhe inhlawulo ka-5% intela ebalisisiwe, kodwa hhayi ngaphansi kuka-1 THS. Hlikihla. Uma inkampani ehluleka ukukhokha ku Imali sikhathi, okukhulunywe ngayo isabelomali, Federal Tax Service liyakushunyayelwa banelungelo lokudonsa ezivela kuye% 20 of intela, noma u-40%, uma kuvela ukuthi inhlangano ingekho ohlwini inkokhelo edingekayo ukuze isimo ngenhloso.