Cholinga dongosolo msonkho kwa kampani. malamulo a msonkho

Panopa, aliyense mitundu wazamalonda kwa misonkho kampani adakali ndithu nkhani zovuta. Dongosolo ili ayenera bwino kusankha. Ngati amalonda sindikufuna kuti akalembetse m'kaundula ndi ofesi yokhomera msonkho, koma iwo amayenera kuchita izo ndi kugwira ndalama pa mwezi. Popanda ichi, sangakhoze kuchita, ngati mukufuna kuonedwa ayenera malinga ndi malamulo.

Mmodzi wa opindulitsa ndi otchuka lero dongosolo chosavuta kwa misonkho kuti Company (USN) - mndandanda wa zinthu zimene akhoza anasankha momasuka ndi ntchito pa mlingo ofanana ndi ena. Ngakhale kuti dziko loipali kumaphatikizapo Ndondomeko kuwerengetsa ndalama ndi malipoti, anayamba kusankha amalonda ambiri, monga yabwino poyerekeza ndi dongosolo chakale, amene amathandiza kuti ambiri misonkho LLC. Ndipo ngati tikukamba za kampani yaing'ono, kuwerengera ndi zosavuta. Zimenezi zimatithandiza ntchito iliyonse wazamalonda. Koma, koma, Ltd. ayenera adzanyamula kukumbukira kuti amakana mlandu n'zosathekadi, izi zatsimikiziridwa mwa kalata Minister Finance. Mu 2013, kusintha zazing'ono anakonza kachidindo msonkho, kotero dongosolo kakusintha wamakono. More pa lino.

zinthu kuvomerezedwa

Cholinga dongosolo msonkho makampani ndi ogre ndi mwe udindo mu 2014 ali zingapo zofunika kwambiri kuti tiyenera kutsata:

• Zipangizo zonse ndi chuma chosaoneka ndi maso pa mtengo mwina upambana rubles miliyoni zana.
• Mu nthawi msonkho wina, chiwerengero cha anthu amene akugwira ntchito mogwirizana ndi Russian Labor Code, sikudzakhala anthu oposa 100.
• The ndalama wa pachaka wa kampani ayenera kukhala mu osiyanasiyana rubles miliyoni sikisite.
• Mabungwe ena ali ndi ufulu kutenga nawo mbali pa moyo wa kampani. kulimbikitsa Only gawo lawo lidzakhala ofanana peresenti twente-faifi.

zoletsa

Cholinga misonkho Ltd. kugwiritsa ntchito mabungwe awa:

• ndi maudindo awo woimirira ndi nthambi;
• nawo sheya msika pa mlingo katswiri;
• amene ntchito UAT;
• ndi pakati pa zipani ndi mgwirizano pa kugawana kupanga.

Post podikira ue kwa USN, kampani zitha ngati kuchita zinthu zina, zochepa kugwiritsa ntchito wosalira misonkho. amalonda onse aliyense akhoza kufunsira dongosolo lililonse msonkho. Koma kuti ndi kampani, pali Kuchepetsa mbali ziwiri:

• Revenues kuti angaimbidwenso 6 mlingo%. Ichi ndi chofunika zofunika.
• Ndalama misonkho pazikhalanso phindu ukonde. M'pofunikanso kuganizira.

gulu lirilonse mu koyambirira kwa nyengo malipoti akhoza kusintha misonkho boma kampani. Ndikofunikira chigamulo kuchenjeza zogwirizana ulamuliro supervisory. Ndi msonkho chiwembu LLC akhoza kusankha kwanu. ulamuliro Izi sizikhudza mabungwe amene ali maphwando mapangano kukhulupirira kasamalidwe. Komabe etc. TED Company akhonza kumupatsa ngati misonkho Ltd. (Anasintha misonkho), ndalama, kupatulapo mtengo.

Chinthu limapezeka zolinga zawo, phindu ukonde. Pankhaniyi, kulanda ziwalo ndi osachepera 1% ya m'munsi msonkho. Ngakhale zisudzo ambiri akhoza kusankha mlingo wawo.

ubwino

Cholinga dongosolo msonkho kwa kampani angapo ubwino:

• chiwongola dzanja pa zopereka zambiri pansipa 14%.
• bungwe ali ndi ufulu kuyikapo kusankha, umene mlandu msonkho mosabisa.
• Mukhoza kugwiritsa ntchito ufulu wa kanthu amachotsera.
• Pali dongosolo msonkho umodzi.
• Chilengezo lolingana kuuzenga kamodzi pachaka, pambuyo lotha nyengo malipoti.
• bungwe lirilonse akhoza mwaufulu kusankha dongosolo msonkho.

zikalata Amafuna

Pankhaniyi, muzichita zonse m'ndondomeko. Pofuna kuti kusintha dongosolo chosavuta msonkho, bungwe msonkho m'pofunika 1,10 kuti 31,12 kugonjera zidziwitso a. Nkofunika kudziwa. Komanso, mtundu uliwonse, LLC atume pempho ku ofesi msonkho kwa boma yachinsinsi. Pambuyo pake, pasanathe mwezi umodzi gulu ayenera kulandira yankho. Pakuti msonkho kulembetsa chofunika koyamba ya zikalata.

ntchito

Pafupifupi bungwe lirilonse akhoza kupita ku dongosolo chosavuta msonkho. Komabe, pali ena ntchito kuti sadzatha kuti apereke ngati maonekedwe a misonkho. Njirazi ndi monga:

• inshuwalansi ndi ndalama makampani;
• makampani ndi maudindo woimirira ndi nthambi;
• mabanki;
• masitolo chuma;
• mabungwe malonda njuga;
• paokha penshioni ndalama.

akawunti

Koma M'pofunikanso kukumbukira kuti malipoti ku ofesi yokhomera msonkho ayenera kupereka zonse popanda yekha. Mulimonsemo, amalonda ayenera pamwamba mpaka deta yanu bwino pepala kwa chaka pa zaka ziwiri zapitazi, ngati marekodi sanali ankakonda zingayambitse mavuto aakulu. Cholinga dongosolo msonkho kwa kampani - ndi opindulitsa kwambiri chiwembu, koma formalize, ayenera kulankhula ndi muyezo angapo. M'pofunikanso kugwira ntchito yawo yovomerezeka kampani.

Zinthu mitengo ya msonkho

Makampani zochepa udindo pa izo amapereka wiri zokha basi USN. Njirazi ndi monga:

• Zinthu zimafunika mu ndalama nkhani (cent asanu pa chidwi) ndi ndalama, kumene zopeza asanachotse ali n'komwe.
• Msonkho chinthu. Mu nkhani iyi, anatumizidwa mlingo wa 6% ya phindu okwana.
• Msonkho ndalama. ndalama pamene ukonde ali n'komwe. A dongosolo achilendo a "zolipira ndalama opanda".

Misonkho Act imafotokoza kuti gulu ali ndi ufulu kusintha nkhaniyo. Komabe, analipo kufunika kukanena ulamuliro yoyenera. Select chiwembu gulu akhoza nazo. Koma lamulo limeneli siligwira ntchito kwa makampani amene sali maphwando mapangano ndi mgwirizano. Kwa magulu amenewa, dongosolo yochezera kwa misonkho kampani, kumene revenues kukusalani ndalama. Pankhaniyi, chinthu - izo mwangwiro phindu analandira.

malamulo analoleza mabungwe kukhazikitsa mitengo ya msonkho, koma anthu awo osiyanasiyana monga asanu ndi khumi ndi asanu. Izi ndi mfundo yofunika. Koma anthu osachepera ndi imodzi mwa revenues okwana, malinga ndi Art. 345. 15 Tax Code.

Mwayi anapereka m'Chingelezi chosavuta dongosolo misonkho kampani

Ngati gululi lakhala ntchito ya m'Chingelezi chosavuta dongosolo msonkho, kuti sangathe kulipira zotsatirazi misonkho :

• Pa chuma.
• Phindu.
• VAT. lamulo ili sasamalira msonkho, lomwe linaperekedwa pamene yoti katundu m'dziko miyambo ya Russia.

bungwe lomwe limagwiritsa ntchito USN, ndi ngati wothandizira, mwa kulankhula kwina, zimapangitsa posungira wa mawerengedwe ndi malipiro a msonkho pa msonkho munthu ndalama (DZENJE). Mwachitsanzo, mu ulemu wa antchito amalipidwa.

Musanasankhe zoti kusankha kwa misonkho ya kampani, m'pofunika kudziwa ubwino ndi kuipa kwa aliyense dongosolo. Izi ndi zofunika.

Komanso, mabungwe akhoza kulipira misonkho ina, monga msonkho excise; dziko; madzi; mayendedwe ndi zina zotero.

premiums inshuwalansi

Posankha kampani amafuna kuvomerezedwa ndalama zina. Zikuphatikizapo premiums inshuwalansi. Wotchuka kwambiri a iwo malipiro zotsatirazi:

• Fund The penshioni ya la Russia.
• inshuwalansi Social. Kwa phindu ngati kulumala kapena zokhudzana ndi mayi kubereka.
• The Chathetsa Yokakamiza Medical Insurance Fund.

Tanthawuzo la ndalama ndi revenues

Mu nkhaniyi chofunika njira yoyenera. Pa nthawi ya kudziŵa msonkho chinthu STS amapereka chifukwa cha ndalama kuchokera malonda ndi ndalama zina. Information kumene mu Russian Federation Tax Code (Nkhani 249 ndi 250). Muyenera powerenga nkhani zake. Ndipo Article 251 la Code chomwecho limafotokoza ndalama kuti si nkhani kwa kalembera, komanso kuti imvera msonkho. Ndalama kudziwa ndi kuganizira malinga ndi Art. 346,16 ya Tax Code.

Tsiku chiphaso cha ndalama - izi ndi pamene ndalama amapita ku nkhani banki kapena ndalama za bungwe. Mowa - izi ndi ndalama zimene zasintha pambuyo pokhapokha malipiro. Koma ngati mu nkhani iyi, ntchito chiwembu cha "chinthu - phindu ukonde", bungwe ali ndi ufulu kuwonjezera kuthera premiums onse. Ichi ndi chofunika. Ndipo ndi chimake wina wa dera "chinthu - ndalama" LLC akhoza kuchepetsa msonkho zochokera chakuti premiums inshuwalansi ilipiridwa wekha.

Kusintha anapanga mu 2014

Ndipo pa mfundo imeneyi n'kofunika tiwerenge. zosiyanasiyana misonkho kuti Company chaka zowawa kusintha pachiyambi. Nawa zinthu zingapo zimene asinthidwa mu 2014:

• Makampani amene analembetsa kachiwiri, anawonjezera tsiku lomalizira kugonjera ntchito mpaka masiku makumi atatu kuchokera tsiku limene nkhani zonse wakhala m'gulu la State Register.
• Kungachepetse misonkho anthu USN ubwino umene kampani. Koma iwo adzatha kuchepetsa% 50 okha.
• onse mu dongosolo chosavuta msonkho ayenera mlandu.
• N'zotheka indexation ndalama za pachaka. Kutanthauza gulu lililonse kuchita zinthu entrepreneurial, ayenera kuganizira chiŵerengero cha deflator lapansi. Nkofunika. Chifukwa cha kuchuluka kwa ndalama zochuluka malinga ndi chiŵerengero izi.
• Tsopano kampani safuna kuganizira kusinthitsa ndalama kusiyana. wotuluka ndalama zakunja analembedwa rubles pa nthawi ya malipiro.
• Mabungwe amene maphwando kuti wosalira misonkho, mpaka 31 March ayenera kugonjera poyera. Ndipo amene mu 2014 kuloŵa mu dongosolo, adzalipira mlingo msonkho akale.

Choncho, pamenepa ndizoonekeratu kuti wosalira dongosolo msonkho kwa kampani alibe masinthidwe aakulu. Chinthu chokha chimene amati ndi luso ndi kuti aliyense kampani muzisunga ma akawunti kapena kuti abwezeretse nthawi wake amene anasowa.

Khama la mitengo

Anthu amalonda amene asankha chiwembu cha "ndalama - ndalama", adzalipira msonkho ofanana peresenti khumi. Ngati njira ina ndi chimafotokozera mbali ya dongosolo phindu, mu nkhani iyi, ndi mlingo wofanana peresenti asanu.

chifukwa

Kwa pamwamba pa zonse, inu mukhoza kuwonjezera mfundo yakuti wosalira misonkho dongosolo makampani ndi udindo pa zochepa - ndi yosafuna zambiri ndi yotheka mwina. Izi si zoona kutsimikiziridwa. Amene sakhulupirira izo, akhoza kuphunzira mwatsatanetsatane ena a dongosolo misonkho ndi kupanga mapeto ako mu mtima ankakonda.