Tax USN - yini ngamazwi alula singathi, nokuthi ibalwe kanjani

umthetho Russian inikeza amabhizinisi ithuba ukusebenza ukusebenza sts. Kuyini lokhu? Lokhu intela indlela ekhethekile, ezihilela ukuncipha okuphawulekayo umthwalo ngokwezimali izinkampani. Lokhu kwenzeka ngokunciphisa nokwenza isendlalelo sokubala izimali ezifanele igadle kwezwakala nasezimalini, kanye ngokunciphisa base ukucacisa izingxenye zalo ehlukile. Kulokhu, kusele eziningi ukuzibophezela ngokuqinile ukuthi kuzodinga intela. USN - imodi kusiza imisebenzi izinkampani Russian kakhulu, kodwa awusikiseli yokukhululwa zabo ngokuphelele emisebenzini ehlinzekelwe umthetho, kanye izakhiwo afanele yokubika edingekayo. Uyini ngokucacile of "intela lula"? Yiziphi ezicashile ukubandakanyeka yayo umkhuba libanakekele ekhethekile?

ulwazi olujwayelekile mayelana USN

Cabanga ulwazi oluyisisekelo mayelana USN. Kuyini lokhu? USN, futhi uhlelo lula intela, uma RF Tax Code. Ngaphezulu nje ethandwa phakathi osomabhizinisi Ezifuna. Iqiniso ukuthi lula uhlelo yentela ngoba iningi izimpawu mahle kakhulu kuya jikelele intela uhlelo - DOS, okuyinto esetshenziswa amabhizinisi ezinkulu.

Ukwenza Izinto Zibe Lula samanje intela umbuso sivezwe hhayi kuphela isici ukubaluleka letidzinga ikhokhwe, kodwa futhi ngokuphathelene ukubika izinqubo. Zaziphila USN impela kancane.

Imigomo USN

Masitadishe okushiwo lula uhlelo lwentela (ukuthi iyini) kabanzi. Cabanga "uproschenku" in the isici imithetho eyayifunwa umthetho RF sokusebenza kwawo. Njengoba siphawulile ngenhla, ancike ukubandakanywa simiso ekukhokheni izimali kungaba ikakhulukazi amabhizinisi qala-up - labo unala ibhizinisi elincane. Kodwa ziyini nenqubo lapha? Ukuze usebenzise uhlelo lapho USN ikhokhelwa intela, inkampani kumele bahlangabezane nalezi zidingo ezilandelayo:

- kungaphumeleli abasebenzi abangaphezu kuka-100;

- enzuzweni yaminyaka yonke inkampani ingeqi ruble ayizigidi ezingu-60. (Kwezinye ukutolika - ruble ayizigidi ezingu-45 ngenxa 9 izinyanga lokuqala onyakeni wezimali.);

- I-Net wenani - akukho ruble abangaphezu kwezigidi ezingu-100.

Kukhona criteria ezengeziwe. I share capital bhalisiwe okungewakho nezinye izinkampani kule nkampani ufuna umsebenzi ikumodi sts, akufanele bube ngaphezu kuka-25%. Le nkampani futhi ngoba ukubandakanywa izinzuzo lula uhlelo intela asikwazi ukuba amagatsha.

Yiziphi izintela abakwazi ukukhokhela

Ukuze uqonde kangcono imininingwane ohlelweni intela lula, ukuthi kuyini, sihlolisise izinzuzo ezicela ukuba inkampani, ezisebenza ngokuhambisana intela umbuso. Isici esiyinhloko uhlelo intela lula ukuthi uhlelo sibalo kanye nokukhokhwa kwezimali e isabelomali ubuyisela izintela amaningi ethize ukuze DOS. Phakathi kwalabo: intela engenayo (okubandakanya izintela ku izinzuzo kanye nezikweletu ezithile) kuleso sakhiwo, VAT, intela engenayo siqu usomabhizinisi - uma kuba IP. Nokho, kwezinye izimo, isibopho sokubuyisela izinhlobo abafanele izimali agcinwe ngu inkampani - ngokwesibonelo, uma buvela isimo ejenti intela. Noma uma imibhalo kukhona izinhlobo abonisa ukuthi isidingo ngokukhokhwa kwentela ezithile. zimo Okufanayo sicabanga kamuva.

Izinhlobo izintela USN

Lokho kuyodingeka bakhokhe umnikazi webhizinisi emuva lezi Imali? Umthetho ubalula izinhlobo ezimbili izikimu zokuhlala yayo nesimo. Emfanekisweni wokuqala kubo, kwakheka isisekelo lentela ngenani lemali engenayo yenkampani. Kusukela le nkokhelo kube 6% endaweni yengcebo. Izindleko eziphathelene ne USN akabalwa. Esinye uhlelo - ekubalweni izimali esekelwe ukusebenza yenzuzo yenkampani. Kusukela kuyakuba kuncike nokukhokhwa 15% yengcebo. Ngaphansi kwalesi sikhwama izindleko sts kukhona ezibaluleke kakhulu. Ngakho, uma alinganayo noma idlule imali ke base lentela hhayi kwakhiwa.

Yikuphi izikimu ezimbili ezishiwo kungcono ukukhetha usomabhizinisi? Ngokusobala, lokhu kunqunywa imininingwane yalolu umkhakha ibhizinisi. Uma ukwenza ukuhlinzekwa kwezinsizakalo, izindleko ke kuyodingeka kancane. Kulokhu, oholela kangcono ukukhokha izintela ku ukuqhutshwa. Uma umuntu - umnikazi wesitolo, bese izindleko kuyoba palpable. Isilinganiso wekhasi okudayisa - oda 10-15%. Kulokhu, oholela kangcono ukukhokha izintela phezu inzuzo. Cabangela isibonelo elikuvumela ukuba ngibone ngokucacile ukuthi iyiphi kwezinye izimo oholela kangcono kwelinye wesifunda, futhi lapho - omunye.

Ukubalwa Isibonelo USN

Umsebenzi wethu - ukuthola ifomula ukunquma ngesisekelo elilungile sokubalwa lula uhlelo intela. Izimali, izindleko inkampani - izici okuyinto ngezinga elithile kuthinte ibhalansi yezinto ezisemqoka efanele. Cabangela lesi sibonelo lapho ngokucacile kuyobonakala usebenzisa lokuqala noma lesibili wesifunda kubalwa USN.

Ake sithi eqinile inikeza ngamasevisi sokunyathelisa ukuskena amadokhumenti. Okwesikhashana izindleko zalo lizokhiqizwa ngokusebenzisa ukuthengwa ngephepha nangoyinki ngokuba MFP (inqobo banayo 2 waba nathi isipho, futhi ngenxa yalokho kufakwe izindleko), ukukhokhelwa ugesi kanye ukudluliselwa umsebenzi isinxephezelo abasebenzi.

Ake uqale nge ekuhlaziyweni izindleko kunokwenzeka. Ake sithi inkampani enezisebenzi 2 nge iholo ayizinkulungwane 25. Hlikihla. Izindleko for ngephepha nangoyinki nge umfutho isilinganiso ukuxhaphaza kwezentengiselwano elilodwa devaysa cishe Amakhasi 700 ngosuku kuyoba angaba yizinkulungwane 10. Hlikihla. ngenyanga. Le iminikelo ezidingekayo Pension Fund, i-Social Insurance Fund kanye HIF abasebenzi - 30% omholo wazo. Ngakho, izindleko esekelwe amanani ukuthi ukuya bangakunaki inkokhelo izisebenzi zale nkampani futhi ukugcwaliseka izibopho kwezenhlalo, lemali ayizinkulungwane 65. Hlikihla. (Salary amabili kanti u 30% iminikelo izimali). Engeza ke ayizinkulungwane 10. Hlikihla., Yikuphi izosetshenziselwa ukuthengwa ngephepha nangoyinki. Ngakho, ngo-izindleko isamba yenyanga inkampani - ruble ayizigidi 75 ..

Lokho okungalindelwa in imali yenkampani? Izindleko isilinganiso 1 ishidi ephrintiwe emadolobheni amakhulu - ruble 3. Phindaphinda lokhu sibalo by 700, bese kuya ku-30 (sivuma ukuthi inkampani ivuliwe nsuku). It kuvela izinkulungwane 63. Hlikihla. Kodwa sinalo - 2 Iphrinta. Sekukonke Ayoletha ayizinkulungwane 126. Hlikihla. ngezimali. Asihambe nathi scan mayelana 100 imifanekiso ngosuku. Izindleko kucutshungulwa ngalinye - ruble 5. Ngenxa yalokho, imali esiyitholayo ukuskena angaba yizinkulungwane 15. Hlikihla. ngenyanga. Ubude inkampani imali wonke amasevisi - ayizinkulungwane 141 inzuzo, ikhumbula izindleko -. Ruble ayizigidi 66 ..

Yikuphi uhlelo lokukhetha ukukhokha lula uhlelo intela? Izimali, izindleko zaziwa. Uma kufanele ukhokhe imali yentela state - .. 6% kuya ruble ayizigidi 141, bese sizoba ama-ruble ayizigidi 132 540 .. inzuzo Net kulokhu ruble 57 540. Uma kufanele ukhokhe intela isimo umehluko phakathi engenayo kanye nezindleko - .. 15% ama-ruble ayizigidi ezingu-66, bese sizoba ruble 56 100. inzuzo inetha. Kuyacaca ukuthi ukukhokhelwa kohlelo intela lula kulesi sibalo zentela ejwayelekile kulokhu ziba ngconywana.

Yiqiniso, lezi izibalo isampula eseduze kakhulu. Sts kungaba disadvantageous uma, nganoma yisiphi isizathu, isibonelo, ngenxa iyehla iyenyuka kwesizini ngokufunwa, ayisiye kakhulu ngendlela kusibonelo yethu. Kuyacaca ukuthi amakhasimende eyinhloko izinkampani e ukunyatheliswa ukuskena: abafundi, nabafundi basesikoleni esiphakeme, izikole zemfundo ephakeme - ukuphumula ehlobo. Kodwa umthetho engabondli abakubo ushintsho zesikhashana intela umbuso ehlobo. Ngakho umnikazi ukunikeza uhlobo olufanele amasevisi amafemu kufanele abale izinguquko ezifanele the Dynamics funa ekunqumeni isikimu elikhulu komsebenzi lula uhlelo intela imodi.

Izintela kanye nezimali uma USN

Uma bobabili izikimu, inkampani kumele ukuhambisana nezibopho zabo hhayi kuphela intela sidluliselwe Intela, kodwa futhi ukukhokha izinkokhelo ezidingekayo izimali zoMbuso - Pension Fund, i-Social Insurance Fund kanye HIF. Uma ifomu zomthetho ibhizinisi - LLC, lunikeza amacala usomabhizinisi Ukudluliselwa endaweni yomcebo kuphela ngoba abasebenzi bayo ezikhokhelwayo. Uma umuntu enza ibhizinisi njengoba le-IP, iminikelo Pension Fund, i-Social Insurance Fund kanye HIF kufanele futhi uhlu futhi zizihloniphe nazo ngokwazo. Kulokhu, ufanelwe ukuba ukubhalisa 100% wabo ngenxa intela - esibaliwe ezingenayo kanye inzuzo. Nge lesi sici, osomabhizinisi abaningi musa empeleni uzwa umthwalo owengeziwe wezimali ngenxa isidingo ukukhokha imali efanele bona.

Njengomthetho, izinkampani abasebenza lula intela uhlelo, iminikelo kanye nezinye izinhlobo izintela abakhokhelwa. Nokho, kukhona eziningi ngezizathu ebekiwe ngumthetho ukunquma ezibophweni ezingokwezimali ezengeziwe izinkampani "lula uhlelo intela". Phakathi kwalabo - macala ahlobene mkhuba intela. kumiswa yabo kungenzeka ukuthi umataniswe maqondana nokungeniswa kwezincwadi izimpahla endaweni ka-WaseRussia, okudinga imibhalo ezifanele, petroleum zokuthenga, ukudayiswa uphuzo oludakayo kanye nezinye izimpahla excisable (kuhlanganise zathathwa noma nengaphethwe), kanye ukuthengiswa kwemikhiqizo zazo ingeniswe ku WaseRussia weRiphabhulikhi Belarus. Abanye amabhizinisi ukuthi ukuqhuba imisebenzi ngesikhathi sts, ukukhokha isimo kanye nentela, umhlaba, ezokuthutha namanzi izintela nezibopho ezishiwo wumthetho ukusetshenziswa kwemithombo yemvelo.

Ukukhokha intela ngesikhathi USN nokubika izinqubo

Safunda izisekelo umbuso lula intela izinkampani Russian, USN. Kuyini, iziphi zako ezisemqoka, siye sibuyekezwe. Manje singakwazi uhlole amanye ezicashile esisebenzayo amathuba nokuzibandakanya "intela lula". Isici ezithakazelisayo ezihlobene okuhambisanayo inqubo yokukhokha intela.

Maqondana nezibopho umthetho izinsuku eziqondile. USN - Imodi, sicabangela hlu wekota izinkampani kudingeka imali isabelomali. Umthetho kudinga osomabhizinisi ezisebenza "lula uhlelo intela" ukudluliselwa izinkokhelo kusengaphambili - ezinsukwini ezingama kokuphela kwesikhathi yezezintela 25. Kungenzeka ngekota yokuqala, izinyanga eziyisithupha, izinyanga 9. Iqoqa ekupheleni konyaka intela kungenziwa ezisohlwini isabelomali kuze 31 Mashi - abanikazi LLC, kuze April 30 - IP.

Esinye isici esibalulekile umsebenzi esisebenzayo ibhizinisi ikumodi sts - ukubika. Sibonile ngenhla ukuthi izibopho abafanele umnikazi webhizinisi lula - ezithunyelwa Federal Tax Service inqwaba amafomu okubika ayidingekile. Eqinisweni, idokhumenti main, okufanele kube njalo ukuqondisa usomabhizinisi e-Federal Tax Service - entela. Kumele kuhlinzekwe ngu-31 kuNdasa wonyaka olandelayo ngonyaka ukubika - abanikazi LLC, April 30 - SP. Entela - uhlobo zifane, futhi njalo uzokwazi ukuba alinike isampula e Federal Tax Service. USN - Imodi, okuyinto lihlotshaniswa ubuncane nezinqubo zokubika. Kodwa bayakhohlwa isidingo simemezelo akukwazi usomabhizinisi. Bheka ugcwalise iphethini kwekhasi zayo zokuqala esinjengalesi.

Sakhiwo idokhumenti - silula. Into esemqoka - musa ukwenza iphutha ekhombisa idatha yomuntu siqu futhi izibalo sibonakalisa umfutho ibhizinisi.

Uma ibhizinisi - umenzeli intela

izinkampani Ukuze, kokuba isimo -ejenti intela, umthetho predetermined ukuzibophezela ezengeziwe isici ekukhokheni izimali ezahlukene endaweni yomcebo. Ngakho, izinkampani ukuthi ukuqasha abasebenzi ngaphansi kwezinkontileka wetemisebenti nobe oda amasevisi ngaphansi kwezinkontileka komthetho we-civil, kumelwe akhokhe isinxephezelo ezifanele abasebenzi noma izinkontileka yentela ngemali engenayo siqu.

Izinkampani isimo intela ejenti ziyadingeka ukuze ihambisane eziningana inqubo yokubika, okuyinto ungakwazi ukwengeza ohlwini eshiwo ngenhla. Ngokwesibonelo, inhlobo efanele amabhizinisi kufanele uhlinzeke FSS yakhiwa kuya ibalwa fixed ifomu isitatimende - ukuba ngomhla ka-15 wenyanga elandelayo kwesikhathi intela. Have intela ejenti wokubika ukuba Pension Fund, badinga ukuhlinzeka ngohlobo kulesakhiwo SWT-1 - ngomhla ka-15 ngenyanga yesibili elandelayo sekubika. Ngo namagama afana FIU siyakuba njengomquba Imininingwane ngabanye. Kwezinye izimo, inkampani isimo ejenti intela ku isici VAT. Kulesi simo, inkampani kumele libe kule efanele FTS isimemezelo kwaze kwaba usuku 20th lwenyanga, okuyinto sekubika. Uma inkampani okhokhela izinzuzo, futhi kuyadingeka ukuba kudlule isimemezelo ngalo lizobonisa izinombolo yentela ngemali engenayo.

Kuphele unyaka ukuqeda inkampani isimo ejenti intela ngizodabula: Isiliphu ku FSS (kuze kube uJanuwari 15), ulwazi Inani eliyisilinganiso abasebenzi, ukubuya VAT (kuze kube uJanuwari 20), ngesimo SWT-1, kanye nolwazi ngakunye FIU (kufika ku-15 ka-February); Siza ku Ifomu 2-PIT (kuze April 1), Simemetelo ezweni kanye ezokuthutha izintela (February 1).

Kanjani ukushintshela ohlelweni intela lula

Ngakho, uma uzama ukuchaza lokho okushiwo yinkulumo lula uhlelo lwentela (ukuthi iyini) ngamagama alula, kungenzeka ukuthi ubeke umkhawulo lokhu ekwakhiweni: sts - imodi sekukhokhelwa imisebenzi elindeleke kuMgcinimafa, ezihilela intela umthwalo ubuncane, kanye ezimele luyisisusa esinamandla sokuba ukuqala ibhizinisi. Kodwa kanjani umnikazi webhizinisi ukusizakala, okunikeza "intela Esenziwe Lula"? Kukhona main ukudluliswa izikimu ezimbili umsebenzi enkampanini ikumodi ezifanele.

Esikhathini ukusebenza lokuqala lula uhlelo intela kulindeleke ngesikhathi sokubhaliswa Federal Tax Service. Kulokhu, usomabhizinisi kumele, kanye iphakethe kwemibhalo edingekayo sokubhalisa isitifiketi sokubhaliswa inkampani ezincwadini zomphakathi, uthumele isaziso ne-IRS. Maqondana idokhumenti has a yokugcwalisa iphethini ethize. USN - imodi lapho le nkampani angaya ezinsukwini ezingama-30 emva ukubhalisa isimo ngokuthumela Federal Tax Service idokhumenti. Kungaba izobukeka ngalendlela.

Isikimu yesibili izitshela ukuthi inkampani ngeke idluliselwe lula uhlelo intela ne ezahlukene intela imibuso. Into esemqoka - khumbula ukuthi umthetho umisa behumusha eqine. Sts icushiwe kuphela kusukela kuqale lo nyaka wentela esilandelayo. Ngaphansi kohlelo lwe-yesibili usomabhizinisi kumelwe futhi isaziso ne-IRS.

nemibi USN

Ngakho, siye safunda le okushiwo intela USN, kuyini futhi ke kubalwa kanjani. Izinzuzo "intela lula" zisobala. Kodwa kukhona ezinye downsides kuya USN. Ngakho, inkampani, okuyinto liye landa kakhulu ijubane, isibonelo ngemuva kokuphothulwa inkontileka enkulu, ungase ulahlekelwe ilungelo ukusebenza ngaphansi lula intela umbuso. In practice, lokhu kungase kusho isidingo esiphuthumayo ezengeziwe izimali zokukhokha - njengalezo ezihlobene yentela ngemali engenayo. Uma inkampani bayobuyela lula uhlelo yentela ukuze DOS ke lokhu uzobe ephelezelwa isidingo ukunikeza FTS e inqwaba imibiko. Lokhu kungase kuhambisane eside zabasebenzi we ochwepheshe inkampani ku bazanelise. USN uma ushintshela kule modi kuzodinga ekubuyiseleni nokuziphendulela, kanye ne-VAT zamafa zemali.

Izinkampani ezisebenza ngaphansi DOS, akhokhe-VAT. Ngakwelinye ihlangothi, amafemu "lula uhlelo intela" ayidingekile uhlu intela state. USN ngalo mqondo kusiza umthwalo ngokwezimali kule nkampani, kodwa ngesikhathi esifanayo kungacacisa zokungazimiseli ukusebenza naye kulabo osonkontileka akhokhela i-VAT. Lokhu kungenxa imithetho eqondile emkhakheni ukubala kanye nokukhokhwa of value added tax. Iqiniso liwukuthi ezimweni ezithile, inkampani bangathembela isinxephezelo yayo - inqobo nje uma counterparty usebenzisa i-VAT. Njengoba inkampani kwi "lula uhlelo intela" awuzange idluliselwe isabelomali, inani abalingani engaba zingancishiswa, kusukela ezinye zazo kungenzeka nokubambisana disadvantageous uma counterparty usebenza ngaphandle kwe-VAT.

Ngezinye izikhathi osomabhizinisi ozama ukuzivumelanisa lesi sici umthetho, ezama ukubeka invoyisi, equkethe oseceleni ne-VAT. Lena iyasilela, ngokuvumelana abameli. Iqiniso lokuthi leli phepha ukuze bangabhekani inquma isibopho esiphathelene ne Inkampani ukuze uthumele kuyasifanelekela VAT nesabelomali. Ngokufanayo isimemezelo elihambisana kufanele amelwe FTS.

Ungase futhi uqaphele ukuthi isamba VAT ngesikhathi "lula uhlelo intela" Awukwazi ukwehlisa base yentela uma kwenzeka ukuthi umnikazi webhizinisi okhokhela nezimali inzuzo le nkampani. Ngaphezu kwalokho, uma usomabhizinisi osebenzela USN, ukuze andise invoyisi counterparty ukwethembeka, okuyinto ukubhalisa VAT, izamba okuhambisanayo lemali ukuza akhawunti yakhe eliphakeme, kungathi nokuchazwa intela embhalweni engenayo, futhi okuyinto kuleli cala kumele zikhokhelwe intela.

Uma usomabhizinisi abasebenza "lula uhlelo intela" ezokwenzela ikhawundi inkontileka, okuyinto kuzolungiswa VAT kodwa hhayi ukudlulisela isabelomali kuyasifanelekela, le FNS angathola kuhlukumeza, lokulungisa imali yenkampani. FNS futhi kungase amjezise ngezizathu zokuthi intela wanakekela Tax Code, inkampani ingakakhokhwa. Ngokufanayo, kungenzeka ukuthi unswinyo wanakekela Tax Code, onikezwe ibhizinisi phezu ukungabikho ukubuya VAT.

Ngakho, empeleni, ezama ukugwema imithetho ibhizinisi esungulwe umthetho mayelana nomsebenzi we-VAT, ngokuyinhloko nzima neminye imibandela yalo mthetho. Ngakho-ke, amafemu amaningi tingasebenti kwi "lula uhlelo intela" ngoba ufuna ukugcina ilungelo lokusebenzisa izinsalela elihlobene ne-izibalo, okuhlanganisa i-VAT. Nokho, njengoba osomabhizinisi abaningi, osonkontileka Ungahlala ukuheha ngentengo ephansi izimpahla nezinkonzo - futhi abayikusikhathalela yini noma cha offset-VAT.

Ngenhla, umbuzo: "? Sts - kuyini" - sibonile ukuthi inkampani bangalindela ukusebenza kule modi kuphela ngaphansi kombandela wokuthi azinayo amagatsha. abameleli abaningi bezebhizinisi cabangela lokhu umbandela njengoba ukuntuleka "intela lula" njengoba usomabhizinisi njengoba ibhizinisi liyakhula, maningi amathuba okuthi kudingeka njengoba isikhathi ukuvula amagatsha kwamanye amadolobha.