Yiziphi izintela zikhokhelwa, SP? Yini intela ekhokhwa Futhi?

Umbuzo zazo intela ikhokhwe SP ngokuqinisekile obakhathalelayo bonke abantu abafuna ukuqala ibhizinisi. Ngempela, ulwazi kufanele eqoqwe kusengaphambili kuvulwa ibhizinisi ngqo, ngoba ubukhulu izinkokhelo kakhulu ezithinta imisebenzi yezezimali. Isihloko likuchaza ngokuningiliziwe lokho intela ekhokhwa IP, njengoba ulindele ukukhokha, futhi kangaki.

Futhi kungakhathaliseki ukuthi kubalulekile ukuba akhokhe nhlobo?

Kuyinto imfihlo ukuthi osomabhizinisi abaningi engumthengisi ozama zonke izinhlobo izindlela ukugwema intela noma ukunciphisa isizinda sentela. Kuwufanele ukucacisa: yokukhokha izintela SP - kuwumthwalo, futhi ukwehluleka yayo ukuhlinzekela isithiyo. Ngaphezu kwalokho, inani inhlawulo samanje asethwe okusezingeni eliphezulu ngokwanele, futhi ngokuvamile izikhathi eziningi ephakeme kunaleyo inani yokungakhokhi. Ngakho-ke, kumele intela ikhokhwe ngesikhathi futhi ngokugcwele.

Ubani okhipha ekubalweni intela, SP?

Iqiniso liwukuthi ukubala inani ngenxa, kufanele usomabhizinisi. Ngenxa yalokhu, futhi kukhona nobunzima. Akubona bonke abanikazi bamabhizinisi ukuthi yini intela ukukhokha IP kanye nendlela ukubala. Ngenxa yalokho, ngokuvamile kuvela ukuthi ukubala akulungile, futhi isabelomali wakhokhela lemali okungalungile. Ngaphezu kwalokho, uma overpaid ke kungekubi - uyobuyela imali overpaid noma uyithumele offset izintela esizayo. Kodwa engenele okusongelayo izinhlawulo, futhi kulokhu, akekho onendaba, ikakhulukazi uke kancane intela noma ukungazi. Amaqiniso miscalculation ngokuvamile itholwe ngenkathi amasheke eyenziwa abahloli intela mayelana okufakiwe imibiko osomabhizinisi.

intela imibuso

Ukuze siphendule umbuzo yini edingekayo ukuba akhokhe izintela, SP, kudingeka wazi ukuthi iyini uhlelo uyawasebenzisa. Manje imibuso intela yamabhizinisi amancane yilezi: och (Imodi ezivamile), UTII (intela flat), USN (imodi lula), PSN (uhlelo lobunikazi). Imodi ngamunye inikeza siqu imithetho ukubala yayo kanye izilinganiso zentela osomabhizinisi ngabanye.

Jikelele System kanye intela

Uma usomabhizinisi akusho wakhetha uma ubhalisa intela umbuso ekhethekile, kodwa kukholakala ukuthi lisebenzisa DOS. Ekusebenteni, isimiso esinjalo intela osomabhizinisi ukukhetha kakhulu kuyaqabukela, cishe never, ngoba kukhona isidingo sokukhokhela VAT (asezinsukwini 18, 10, 0 amaphesenti). Kufanele ukhokhe siqu imali yentela (Izinga - 13 amaphesenti). Esikhathini engekho umsebenzi intela ku value intela wanezela futhi yengeniso akudingeki akhokhe.

A intela olulodwa imali kwabalelwa

Ngaphambili, ukusetshenziswa le ntela for osomabhizinisi wahlanganyela Kuphoqelekile emisebenzini ethile. On 01/01/2013, kwathatha UTII kwenzeka ngokuzithandela, okungukuthi, lo somabhizinisi enquma ukusebenzisa lolu uhlelo noma enye. Nakanjani bewutjho bonyana ngiyiphi lentela ngconywana ukuba PI, akunakwenzeka. Kuyadingeka ukuba sicabangele esimweni ngasinye ngokuhlukile.

Ngakho UTII bamshaya inzuzo empeleni wathola, futhi kwabalelwa (engaba) imali ibalwa ikhumbula umthelela izimo zalo reception. Okungukuthi, abangabantwana elikhokhwayo alithintwa, kuba umsebenzi usomabhizinisi imali noma ukulahlekelwa. Kumila lentela zokwandisa imali kwabalelwa, kuye ngohlobo lomsebenzi. Osomabhizinisi usebenzisa UTII bamshaya imali, intela, intela yemali engenayo siqu nokubaluleka intela wanezela. Uma umsebenzi ungephuli olwenziwa, usomabhizinisi kufanele akhokhe UTII, ngoba ohlelweni lwentela ukubala inani yokukhokha ukuze lelisu ongakhetha kunokuba engenayo langempela.

Kanjani ukubala UTII

ifomula kuncuma inani lentela:

UTII = Inkomba x semininingwane ngokomzimba x K1 x K2 x 15%

izinkomba Physical eyasungulwa Tax Code for uhlobo umsebenzi ngamunye futhi kungafaka Inani labasebenzi, ezokuthutha amayunithi, indawo egumbini.

Database - ukubuya eziyisisekelo. It buyahluka kuye ngezinkathi umsebenzi othize ethile ngenyanga njengoba kubekiwe Tax Code. Qaphela ukuthi i-inkathi intela UTII izenzo ikota, ngakho ukubaluleka okuholela kufanele iphindwe izinyanga ezintathu.

K1 - deflator ngonyaka esungulwe Ministry of Economic Development yeRussia. Ngo-2014 kuba 1.672.

K2 - umqondisi (lesifunda), setha ngonyaka iziphathimandla zendawo ummeleli. Ihlukile kusifunda ngasinye, kodwa luyehluka in the ububanzi 0.005-1.

Ukubalwa Isibonelo UTII

Ake sithi uhlala Rostov-on-Don kanye umnikazi wesitolo ezincane, okuyinto eyenziwa ukuthengiswa kwemikhiqizo at okudayisa. Le ndawo kwehholo lapho ukuhweba Kwenziwa, - square metres nambili. Ngokwe-Tax Code, izinga eyisisekelo ukubuya ku imisebenzi efana ukuhweba iimfesi ngenethiwekhi ezinkulu okudayisa ruble 1,800 ngenyanga, kanye Inkomba ngokomzimba izenzo endaweni (sq. M.) Ukuhweba ihholo. Equalizer yesiFunda Rostov-on-Don City Duma ifakiwe futhi 1. Bala inani lentela ukuze ikota 1st of 2014 .:

12 sq. . MX ruble 1800 x 1.672 x 1 x 3 izinyanga x 15% = 16,251.84 ruble - esilinganayo udinga ukukhokha.

Esenziwe Lula uhlelo intela

Le imodi mhlawumbe ethandwa kakhulu. Iqiniso lokuthi VAT esikhokhelwayo SP "lula uhlelo intela". Yiziphi izintela azinalo ukukhokha ngaphansi kwesimiso esinjalo? Uzoba obukhululekile ethile ekukhokheni intela, imali siqu, futhi, ngisho intela lula ayidingi ukuthi lingabalwa uma umsebenzi ungephuli olwenziwa. Isici esibalulekile: ukusebenzisa uhlelo intela lula may kuphela labo osomabhizinisi kabani izimali ngonyaka akuyona ruble ezingaphezu kuka 64,02 million. Osomabhizinisi, ubani banquma ukuthuthela imodi lula kusukela ngonyaka ka-2015 kumele kube imali ezinyangeni zokuqala zika-2014 e inani ruble bengekho ngaphezu kwama-48.015.000

Abakhokhi bentela kumele enze ukukhetha into yabo yentela. Kukhona izinketho ezimbili yilezi:

1. Kumila intela uhlanganisa imali. Esimweni, isilinganiso esinjalo - 6 amaphesenti.
2. Kumila zentela ziqondile izimali lokususa izindleko. Ukukala - amaphesenti angu-15.

Inqubo zentela ngaphansi lula uhlelo intela

Usomabhizinisi nyangazonke kumele akhokhe kwabasebenzi intela (izintela kubasebenzi inkokhelo, zizokwenziwa zibe Kuchazwa kabanzi lapha ngezansi), wekota - izinkokhelo kusengaphambili (kuze kube usuku lwesi-25 ukuhamba enyangeni yokubika), kanti ngonyaka (ngaphambi kuka-April 30) - yaminyaka yonke. Deflator-2014 ngaphansi kombuso lula kuyinto 1.067.

Uma ngo-2013, unyaka awubanga engenayo, ukulahlekelwa Yenziwe ngo inani okuyinto zingancishiswa ekupheleni 2014, base yentela. Lokhu kusebenza yaminyaka yonke, kunokuba izinkokhelo ngekwata. Uma ukulahlekelwa mkhulu base intela, kungaba kwenziwe phambili iminyaka eyishumi.

Intela ubuncane ngaphansi kohlelo intela lula

Kufanele wazi ukuthi yini intela ukukhokha PI ngoba ngonyaka uma izindleko idlule izimali noma ilingane nabo futhi uma kubalwa ngendlela evamile nenani lentela ikhokhwe esingaphansi ubuncane (intela okungenani ibalwa kanje: Lizuzisa ngonyaka x 1%). Ake sihlole lesi simo nge isibonelo ukhonkolo.

Ake sithi uphethe ngo-2013, izimali zaba ama-ruble ayizigidi 100, kanye nezindleko - ruble 95 000. Ufaka isicelo into intela: engenayo lokususa izindleko. Okungukuthi, base intela kuyoba ruble 5000. Phindaphinda ngokuhlela ngesilinganiso 15 per cent, sithola nenani lentela - 750 ruble. Thina ukubala intela ubuncane: 100 ayizinkulungwane nande-1 amaphesenti. Sithola ruble 1000. Thina uqhathanise imiphumela. Kwavela ukuthi intela okungenani kukhulu kunesono ibalwa ngendlela evamile. Yiziphi izintela ezikhokhwa kwesabelomali SP kulesi simo? Ngeke kudingeke ukuba ukhokhe intela ubuncane, okungukuthi ruble 1000. Futhi umehluko phakathi ruble 1,000 futhi 750 ruble ungafaka ku-2014, ukusetshenziswa kwezimali.

Ukubalwa izinkokhelo kusengaphambili ngaphansi kohlelo intela lula

Ekupheleni ikota kufanele anqume inani engenayo empeleni wathola kusukela kuqale lo nyaka. Uma usebenzisa izimali lokususa izindleko uphikisana, kumelwe anqume inani izindleko bese ukhupha ke kusukela ukubaluleka imali. Inombolo okuholela iyanda yi izinga osetshenziswayo: 6 noma amaphesenti angu-15, ngokulandelana. Of inani eliphelele kumele emalini inani ikhokhwe umshuwalense (inkulumo ngazo kamuva) nabasebenzi wakhokhela esibhedlela. Futhi emalini kusengaphambili ikhokhwe wekota kakade kusukela ekuqaleni komnyaka izinkokhelo efanayo.

Uhlelo lobunikazi

Manje thina akutshele ngalokho izintela akhokhe SP, abathenge le patent for ukuqaliswa ibhizinisi. Okokuqala, ibhizinisi kumele, zingakapheli izinsuku ezingu-25 ngemva kokuba iqalile ukuqhuba patent ukukhokha ingxenye eyodwa kwezintathu ukubaluleka kwalo, kuyilapho kusele abangaba izingxenye ezimbili kwezintathu - zingakapheli izinsuku eziyi-30 ngaphambi kokuphelelwa intela kuphelile. Le migomo isicelo uma patent linikezwa isikhathi esiyizinyanga eziyisithupha, uma kungenjalo isimo lonke inani kumelwe ikhokhwe ngokugcwele zingakapheli izinsuku ezingu-25 kusukela lapho kuqala isinyathelo. Njengoba ikumodi lula, ungasebenzisa uhlelo lobunikazi, ngenkathi imali ngonyaka ngeke idlule ruble ayizigidi ezingu 64,02.

Inani Patent kufanele kunqunywa ifomula: isivuno core sanda ngamaphesenti angu-6. Usayizi database, kanye nganoma UTII lincike ohlotsheni lomsebenzi. Umnikazi-patent kufanele uyoyekwa izintela empahleni, imali, imali yentela wanezela, kwentela yengeniso. Uma umsebenzi ungephuli kwenziwe, izindleko patent isazodinga ukukhokha.

iminikelo Insurance futhi kwabasebenzi intela

Usuvele uyakwazi lokho intela ikhokhwe SP. Zonke izinkokhelo ngenhla usomabhizinisi kumele enze, kungakhathaliseki khona noma ukungabi khona abasebenzi bakhe. Kodwa umshuwalense futhi kwabasebenzi intela zikhokhelwa nje esekelwe inani abasebenzi. Lezi zihlanganisa iminikelo yesikhwama sempesheni - abangamaphesenti angu-22 iholo okwedlulele; e Medical Foundation - amaphesenti angu-5,1; ku FSS - amaphesenti 2.9 (yomshuwalense sokukhubazeka yesikhashana, womama kuhl ..) kanye amaphesenti 0.2 umshwalense ezifweni professional kanye izingozi). Usayizi isitolimende wokugcina ungase ube eside (kuncike hlobo umsebenzi usomabhizinisi).

Usomabhizinisi kumele akhokhe imali ukuze Pension Fund (ngo-2014 inani 17 328, ama-ruble angu-48) futhi umshuwalense wezempilo (ngo-2014 - 3399,05 ruble). Lonke inani izinkokhelo, ngaleyo ndlela, uyoba elilingana ruble 20,727.53. Kungenzeka ukukhokha isamba semali noma izitolimende kuze 31.12.2014 ngonyaka.

Ukuqamba 2014.

Ukuqamba isibe umnikelo ezengeziwe yesikhwama sempesheni, ekhokhwa ngesilinganiso 1 angu ngenzuzo, uma ingaphezu enamandla eyizinkulungwane ezingamakhulu amathathu. Le mali kufanele idluliselwe isabelomali kungakadluli ngosuku lokuqala-Ephreli wonyaka olandelayo.

Osomabhizinisi abangakwenzi zisebenzisa intela flat noma imodi lula ngesilinganiso esingamaphesenti 6 wamaphesenti abasebenzi ngayinye ekufakweni lonke inani iminikelo ukunciphisa intela ngoba ngonyaka. Labo amabhizinisi kufanele abasebenzi futhi zisebenza ukwelashwa okufanayo intela, ungakwazi inciphise ukukhokha intela, kodwa hhayi amaphesenti angaphezu kuka-ayisihlanu intela konyaka. Lapho kuqala umbuso lula ngesilinganiso 15 per cent iminikelo impesheni ezibhekwa izindleko ezejwayelekile, kanye ngesikhathi imodi jikelele.