Inkqubo irhafu. Iintlobo kunye bokuqonda isicelo.

Inkqubo ekhoyo kweerhafu, iintlobo kunye nendlela isicelo zigqitywa mthetho rhoqo ngokutshintsha, ukunika abadlali yezoqoqosho ngamathuba ngokwaneleyo nokwandisa ubukhulu iintlawulo-mali, ngokunjalo imiqulu kweengxelo zemali. Practice ibonisa ukuba abanini zoshishino ezininzi kakhulu kunzima ukuqonda nezo esemthethweni ngalo mba, ngaloo ndlela ebangela iilahleko zemali kunye neengxaki kunye nabasemagunyeni yerhafu. Zeziphi amaninzi imiba kuvela xa ngoosomashishini ukuqala ishishini?

1. "Irhafu Lula" okanye indlela engundoqo?

Esi sigqibo senziwe kuxhomekeke iimpawu kwisiseko sabathengi. Lithweswe umsebenzi nabantu kunye namashishini ezisebenzisa zeenkqubo zerhafu ezizodwa, kuyimfuneko ukutshintshela kwinkqubo yerhafu lula, uceba basebenzisane kunye namashishini - ekubhataleni VAT, uyacebiswa ukuba uhlale kwinkqubo iyonke. Kwakhona, "uproschenku" linokusetyenziswa iinkampani inxaxheba kwiindidi ezahlukeneyo yimibutho yeenkonzo: ukucoca, Consulting, uphicotho, iinkonzo zobugcisa, njl Imowdi ephambili buyafuneka kwiinkampani izicwangciso zincwadi ezinkulu ihoseyile, imisebenzi imveliso, kwakunye nokuthengiswa izixhobo ezixabisa, ekubeni ivumela ukubonelela nabathengi i-invoyisi VAT. Kufuneka kugxininisiswe ukuba mveliso nokusebenzisa "inkqubo yerhafu lula", nabo banelungelo lokuba angenise amaxwebhu le VAT, kodwa irhafu ezinikeleyo kufuneka zitshintshelwe ngokupheleleyo le mali. Ngaloo ndlela, ukusetyenziswa amathuba phantse ingento, ekubeni kubandakanya ukwanda okubonakalayo kwamaxabiso.

2. Yintoni ukuba inkampani esebenza ezahlukeneyo iinkonzo?

Kulo mzekelo, kufuneka thethwano zobungcali, apho iingcali ziya kuhlolisisa iimpawu kwishishini kwaye isigqibo seengcinga best business yokwakha-. noun zeRhafu zingasetyenziswa nayiphi na inkqubo ekhethekileyo irhafu, iintlobo kunye neempawu isicelo zixhomekeke ngokupheleleyo umsebenzi ethile. Ngaloo ndlela, abathengisi Ungahlela ofisi isebe yentengiso (hayi ngaphezulu kwe-150 m2). Oku kuya kusetyenziswa inkqubo yerhafu kwabalelwa kunye imo ephambili. Kubalulekile ukuphawula ukuba abathengisi ziyabhalwa, kuphunyezwa kwiimvumelwano ngemiyinge emincinci, nokuba ubungakanani ukuziswa kunye indlela yokubhatala.

Enterprises uceba ukuthenga impahla eninzi, ungenza ukuvula inkampani kolwakhe ukuba iya kuba "umgcini-asethi." Le nkampani kwisistim yerhafu lula kwaye bafumane esisigxina asethi egameni yayo, uze emva koko izivumelwano ukuba kwiqumrhu eziziintloko ikuvumela ukuba ukuhlawula irhafu yepropati, ngokunjalo ukufaka kwamaxabiso kweentlawulo yokuqesha. Ukongeza, i "umgcini" lidla kudluliselwa ukusebenza kunye abathengi abangekho abanomdla ukutsalwa VAT. Le nkampani usebenzisa UAT kujongwe xa kuyimfuneko.

3. Yiyiphi inguqulelo "irhafu lula" ukukhetha?

Ukusetyenziswa kwenkqubo lula irhafu, iintlobo ezahluke iindlela yokubala berhafu ixhomekeke umlinganiselo wesabelo kunye neendleko lweshishini. Yeenkampani kunye neendleko ezingephi kuyacetyiswa ukuba ukhethe "Ingeniso * 6%." Le indlela elula ukuza kuthi ga ngoku, ekubeni ingakufuni accounting iindleko, Kungcono kakhulu iinkampani iingcali kwakhona kokuqeshisa impahla kunye nezinye iinkonzo ezinjalo. Eyona ezisetyenziswa ngokuxhaphakileyo practice indlela yokubala "Ingeniso - iindleko * 15%" kuba unga nciphisa ngokubaluleka isiseko serhafu yi-mali yeendleko. Iyafuna egxininisa ukuba abahlawuli berhafu nga endla leswaku akhawunti kuphela iindleko echazwe Art. 346,16 of the Code Tax emva eyona intlawulo yabo.

Kakade ke, zikho nezinye bokuqonda ukuba siqwalasele xa ukhetha inkqubo yerhafu. Iintlobo kunye nemigaqo nesicelo kolawulo zerhafu ezineefitsha ezininzi zomthetho, abanobuchule ngoko ukuwushukuxa lo mba kufuneka uqhagamshelane-mali onamava.