Small ogwira ntchito: i mupezeke 2014-2015 ,.

i imene mabungwe malonda (mabungwe alamulo ndi amalonda payekha) ndi mabizinesi ang'onoang'ono (MT), anatsimikiza mtima Chilamulo Federal wa 24.07.07, № 209-FZ. Tikumbukenso kuti anati boma lamulo ukugawa mu angapo mabizinesi ang'onoang'ono ndi otchedwa yaying'ono-antchito omwe siaboma. Chifukwa cha mtundu wa bungwe lalamulo kuti gulu la zinthu tochepa, muyenera kuchita mndandanda wa zofuna zapadera (Article 4 a chilamulo tatchulazi feduro).

Zikhalidwe chopezera udindo wa MP kwa mabungwe alamulo

1. Mabungwe zifunika ntchito kwa ogula cooperatives ndi mabungwe malonda (kupatulapo bungwe unitary a boma kapena mlingo oyang'anira tauni).
2. The gawo la Russia, m'madera Russian, mabungwe m'deralo, anthu achilendo malamulo, achilendo, anthu ndi zipembedzo (mayanjano), mabungwe omwe si a phindu pakuti chikondano ndi Mabungwe ena mu ovomerezeka (olowa) likulu (gawo maziko) mabungwe awa malamulo ayenera kukhala oposa 25% (kupatula katundu wa ndalama ndalama ndi kutsekedwa PIFs).

3. Part wa mogwirizana, zimene ziri chimodzi kapena zingapo mabungwe alamulo, osati mamembala a mabizinesi ang'onoang'ono ndi sing'anga-kakulidwe, sangakhale oposa 25 peresenti (malire imeneyi imagwira ntchito kwa anthu, amene ntchito yawo ntchito zotsatira za ntchito aluntha: mapulogalamu, zinasokoneza makompyuta, amene zoyambitsidwa deta , mchere ndi mafakitale mankhwala, kuswana luso, zinsinsi kupanga ndi ufulu ntchito aluntha okha amene ali oyambitsa ndi (ophunzira) la mabungwe awa (okhaokha) - sayansi pa maziko bajeti, kapena AN ophunzira onse, mabungwe maphunziro kapena sukulu ya maphunziro apamwamba akatswiri (ndalama bajeti)).
4. Wapakati chiwerengero cha ogwira ntchito pa masiku 365 otsiriza kalendala sangakhale oposa:
   • kwa mabizinesi ang'onoang'ono - antchito 100;
   • malonda yaying'ono-- antchito 15.
5. Revenue ku kugulitsa katundu (womwe ntchito ndi ntchito), popanda kutenga nkhani kufunika anawonjezera msonkho kapena phindu la chuma chaka chathachi kalendala sangakhale oposa:
   • kwa MP - rubles 400 miliyoni.
   • kwa-mabizinezi yaying'ono - 60 miliyoni rubles.

MP zinthu udindo kwa munthu (payekha) wazamalonda

Munthu amene akufuna chilolezo tochepa, kunena i udindo zogwirizana ayenera kutsatira zotsatirazi:

1. Wapakati chiwerengero cha ndodo pa yapitayi masiku 365 sangakhale oposa:
   • kwa MP - antchito 100;
   • malonda yaying'ono-- antchito 15.
2. Revenue ku kugulitsa katundu (kuphatikizapo chithandizo ndi ntchito), popanda kutenga nkhani kufunika anawonjezera msonkho kapena mtengo wa katundu pa masiku 365 otsiriza sangakhale oposa:
   • kwa MP - rubles 400 miliyoni.
   • kwa-mabizinezi yaying'ono - 60 miliyoni rubles.

MP udindo zinthu kwa nthawi yoyamba anapanga bungwe lalamulo kapena wazamalonda

Akutsegulanso i SME mupezeke udindo ofanana ayenera kupirira ngati:

1. Kwa chaka chonse, pamene iwo anawerengedwa, mtengo wa pafupifupi kukula ndodo sangakhale oposa:
   • kwa MP - antchito 100;
   • malonda yaying'ono-- antchito 15.
2. Revenue ku kugulitsa katundu (ntchito ndi ntchito), popanda kutenga nkhani kufunika anawonjezera msonkho kapena mtengo wa katundu kwa nthawi imene zapita kuyambira kulembetsa awo boma, sangakhale oposa:
   • kwa MP - rubles 400 miliyoni.
   • kwa-mabizinezi yaying'ono - 60 miliyoni rubles.

Zinthu pokhazikitsa muyeso ndalama

Kuchepetsa ndalama kuchokera kugulitsa katundu (ntchito ndi ntchito), ndi mtengo wa katundu ofunitsitsa ndi boma Russian zaka zisanu pamaziko a deta zowerengera pa ntchito ya oimira tochepa (malinga ndi ndime 2 Article 4 Act Federal anatchula pamwamba). Revenue ku kugulitsa katundu (ntchito, ntchito) kwa chaka kalendala kadzaganiziridwa ndi Federal Tax Code (ndime 7 Article 4 Chilamulo Federal).

Tikumbukenso kuti pa pano siteji Mukafuna zizindikiro mtengo wa katundu wa ku Russia boma si kumatanthauza. Choncho, iwo n'komwe mu Kupeleka chilli chuma kwa mabizinesi ang'onoang'ono.

Small ogwira ntchito: i mupezeke - chiwerengero

Wapakati chiwerengero cha ogwira ntchito pa kampani ya pa chaka chatha amayikidwa mu njira yakuti amaganizira ntchito yake, kuphatikizapo anthu wokhulupirira ntchito yake pamaziko a mgwirizanowo cholinga yapachiweniweni malamulo kapena osakaniza (ndi mwalamulo ntchito za nthawi), oimira m'madi- kutali, nthambi ndi osiyana m'madipatimenti structural amakampani yaying'ono kapena yaing'ono (nkhani 6 ndime 4). Chifukwa cha kuwerengetsa avareji kukula ndodo ayenera kuganizira zofunika, amene wavomerezedwa ndi dongosolo la Federal State Kafukufuku Service nambala 335 ya 31.12.09 (Letter kwa Utumiki wa Development Economic la Chitaganya cha Russia ku 20.01.11 chiwerengero D05-166).

Loss ndi kubweranso kwa MP udindo

Akuthamanga tochepa, i kuti mupezeke 2014 ndi 2013 (zaka ziwiri zapitazi) imene ndalama ndi nkhani za boma chifukwa yovomerezeka kwambiri, kutaya udindo wa tochepa (ndime 4 Nkhani 4 cha lamuloli).

Lizigwira chilli zachuma - kampani yaing'ono, i mupezeke cha 2013 ndi 2014 (zaka ziwiri zapitazi) zimene ndalama ndi boma amasungidwa mfundo za dekhetsa ukhonza udindo wa tochepa.

kuletsa ndalama

A gulu laling'ono, i kuti mupezeke 2014 zimene zinali chimodzimodzi monga afotokozera mu zigawo za m'mbuyomo azidziwitsidwa kuti chaka chino anali womaliza pa nthawi yaitali zonse ndi wosasintha muyezo (ndi TH 1995). Koma ndi 7.13.15, mu mzere ndi Maonekedwe a boma la Russia pa 13.07.15, nambala 702, zinthu zinasintha. Small ogwira ntchito, mtundu muyezo umene ndalama lasintha ena, ayenera kukhala motere:

• kwa yaying'ono-mabizinezi - 120 miliyoni rubles.
• malonda ang'onoang'ono - rubles 800 miliyoni.

State thandizo la tochepa

Small ogwira ntchito, mtundu muyezo mu 2014, zomwe zinali mu mzere ndi magawo pamwamba, angapo ndemangayi boma. Pa nkhani imeneyi, ndi pulogalamu yapadera ndipo anavomereza, amene ayenera kuthandiza tochepa. pulogalamu imeneyi ili ndi mndandanda wa miyeso yeniyeni ya m'madera ndalama, malamulo ndi boma.