Intuthuko yentlawulo yengeniso. Intlawulo yerhafu: ukuhlawula iintlawulo

Ukuhlawulwa kweentlawulo zangaphambili kwerhafu yengeniso yimbopheleleko eqhelekileyo kumashishini amaninzi amakhulu. Ngethuba elifanayo, ukuphunyezwa kwalo kubonisa ukuba isebe elibhaliweyo lombutho wenza izibalo ezinzima kunxulumene, okokuqala, ukubala inani elichanekileyo lokuthengiselana, kwaye okwesibini, ukuqikelela ukuphindaphinda ukuhlaziywa kohlahlo lwabiwo-mali. Iingxaki zombini zingasombululwa?

Ngubani omele akhokhe intuthuko kwerhafu yengeniso?

Ukutshintshwa kwiintlawulo zengxowa-mali yelizwe kwingeniso yerhafu kufuneka zonke ezo mafestile, ngokusemgangathweni, zizifundo zokuhlawulwa kwemali efanelekileyo. Lezo zonke iinkampani ezisemthethweni zaseRussia (LLC, JSC), imibutho yamanye amazwe (ngendlela yeefisi ezimele ezisebenza kwiRussia Federation ngokwemiqathango yomnqophiso wamazwe ngamazwe okanye kunye namaqela okulawula eRussia) angasebenzisi nayiphi na inkqubo yerhafu yerhafu - umzekelo, USN, UTII Okanye i-ECHN, kunye nokungahlawulisi irhafu ekungcakazeni. Ukongeza, abahlali beziko le-Skolkovo baye bakhululwa ekuzalisekeni kwaloo mbopheleleko njengokuhlawula irhafu yengeniso.

Imigaqo yokuhlawula irhafu kunye nentuthuko

Umrhumo umbuzo ufanele uhlawulelwe ngonyaka ngaphambi komhla wokugqibela wokungeniswa kwesibhengezo kuwo kwi-Federal Tax Service. Ukuhlawulwa kwangaphambili kwerhafu kumbuzo kungenziwa ngekota okanye ngenyanga. Kwimeko yokuqala, kufuneka ukuba idluliselwe kubhajethi kwakhona phambi kokungeniswa kwezivakalisi, okwesibini ukuya kwi-28 kwinyanga elandela phambili. Iinkcukacha malunga nomrhumo ohlawulwayo kurhulumente kubonakaliswe kwisibhengezo, ekufuneka sihanjiswe kwi-Federal Tax Service emva kwexesha lokunika ingxelo.

Ukubalwa kweentlawulo zangaphambili kwerhafu yengeniso: yintoni ekufuneka uyiqwalasele

Indlela ekuhlawulwa ngayo imali yentlawulo yokubambisa irhafu kufuneka ibalwe kwaye ihlawulwe ichazwe kumalungiselelo obugcisa. 285, 286, 287 yeKhowudi yeRhafu yeRussia Federation.

Ngoko, ngokuhambelana nemimiselo yeKhowudi, amabhizinisi aseRashiya kufuneka enze ukuqokelelwa okufanelekileyo kubhajethi kokubili kunyaka kwaye kusengaphambili. Ezi ziyakwazi ukudluliselwa kummandla kwiintlobo ezi-3.

Okokuqala, intuthuko yerhafu yengeniso ihlawulwa ngokwemiqathango yekota yokuqala, ezintandathu ezintandathu neenyanga ezithoba, ukuba imali engenayo yekota nganye yenkampani ayidluli kwi-ruble ezigidi ezili-10.

Okwesibini, iintlawulo ezihambelana nazo zihanjiswe nyangazonke kulezo fenisi ezazise i-Federal Tax Service malunga nendlela efanelekileyo yokuhlala kunye nombuso.

Okwesithathu, ukuba inkampani inenzuzo yenyanga yenyanga engama-ruble engama-10 okanye ayizange yazise i-Federal Tax Service yomnqweno wayo wokuhlawula intlawulo yengeniso phantsi kwesikimu sesibini, ngoko ke iintlawulo ezihambelana nolwabiwo-mali kufuneka zenziwe emva kwekota 1, iinyanga ezintandathu, iinyanga ezili-9 Iziphumo zenyanga nganye.

Makhe siqwalasele izinto ezibonakalayo zokubala kokuhlawulwa kwangaphambili ekuhlanganiseni malunga nentetho.

Unokubala njani imali engenayo?

Ukuba iqumrhu lizenza ukuba lidlulise phambili kwerhafu yengeniso phantsi kwesikimu sokuqala, ngoko ke ingeniso yayo, njengoko sikhankanywe ngasentla, akufanele ibe ngaphezu kwe-ruble ezigidi ezili-10 kwikota. Kodwa ngaba ngabaxhasi beenkampani kufuneka baqaphele njani isibonakaliso esifanelekileyo kwaye baqiniseke ukuba xa befumana amanani afanelekileyo baya kuchaneka?

Iingcaphephe zincoma ukuba ziqwalasele ingqalelo kwisakhiwo sengeniso kuphela ezo iirisithi ezenziwe ngokuthengiswa kweempahla ezivelisiweyo, iinkonzo ezinikezelweyo kunye namalungelo epropati. Kule mpahla akufanele idibanise, ngokukodwa, ingeniso yokusebenza, kunye nalabo abalulwe kwimimiselo yoBugcisa. 251 yoMthetho weRhafu. Ngelo xesha, imali kufuneka ibalwe ngaphandle kwe-VAT kunye ne-excise.

Ukongezelela, umhla wokumisela inzuzo kuxhomekeke kwiyiphi indlela yokurekhoda kwemali yamkelwe kwintlangano - imali okanye ukunyuka. Makhe siqwalasele izinto ezithile ezihambelanayo.

Izindlela zokumisela inzuzo: imali kunye neemali

Iyiphi indlela yokwenza imali? Kubandakanywa ukulungiswa kwemali yenkampani kuphela emva kokuba ihambise impahla okanye iinkonzo ngokuhambelana nokuhlawulwa kwangaphambili. Okanye emva kokuba intlawulo ifunyenwe kwimpahla ethunyelwe kunye neenkonzo ezibonelelwe.

Ngaloo ndlela, indlela yokubambisa iyakwazi ukuqwalaselwa kwemali yerhafu kungakhathaliseki ukuba zonke izigaba zobudlelwane bezomthetho ziye zaphunyezwa kunye nokuthatha inxaxheba kwamalungu. Okokuthi, ingeniso ingagcinwa yinkampani ngokukhawuleza emva kokufumana ukuhlawula kwangaphambili. Kamsinya emva kokuba ahlangule impahla okanye iinkonzo kwaye ulindele ukuhlawula ngokuhambelana nesivumelwano.

Ukubalwa kwemali engeniso: ifomu

Ngokubhekiselele kwingcaciso yembuyekezo engumyinge, idatha yeekota ezine ezidlulileyo ishwankathelwe, ize ihlulwe ngo-4. Ukuba isiphumo singaphantsi kwezigidi ezi-10 zeeruble, ngoko ukuhlawulwa kwangaphambili kwerhafu yerhafu kunokwenziwa ngokuhambelana nesiqalo sokuqala. Nangona kunjalo, emva kokuphela kwekota yekota, ukubalwa kwesantya semali yengeniso kufuneka kwenziwe kwakhona.

Unokubala njani iintlawulo zekota?

Omnye umsebenzi we-akhawunti-mboleko kukubala iintlawulo zentlawulo yerhafu, ekufuneka ihanjiswe kwibhajethi. Isixa somthengi ochaphazelekayo senziwa ngokusekelwe kumanani abonisa inzuzo yangempela yenkampani, ebalwa ngokubhaliweyo, kodwa ngokuqwalasela ezo ntlawulo eziye zatshintshelwe kwiphondo ngaphambili.

Ukuba kuyimfuneko ukuhlawula irhafu yerhafu yekota, ukuhlawulwa kwangaphambili kwexesha elifanelekileyo kunqunywe ngesiseko semali yerhafu yerhafu yexabiso lokuqokelela elivunyiweyo, kodwa inani lokugqibela legalelo lichongiwe ngokwemali eyahlukileyo phakathi kokuhlawulwa kweengxelo kunye negalelo elinikwe uhlahlo lwabiwo-mali kwixesha elidlulileyo .

Kuya kuba luncedo ekuqwalaseleni ukuba izinga elikhoyo lokuqokelela ngokubhekiselweyo.

Ingeniso yerhafu yerhafu

Isiseko esisisiseko esinqunywe nguRhulumente kwerhafu ekubhekiselwe kuyo i-20% yemali. Ngelo xesha, ipesenti efanelekileyo yerhafu yengeniso ihlulwe zibe ngamalungu amabini - i-2% idluliselwa kwisabelo-mali sakwa-federal, 18% - kwisabelo-mali sengingqi. Izifundo zeRussian Federation zinelungelo lokunciphisa isalathisi esifanayo. Kodwa ukuya kumda othile - ipesenti yengingqi yerhafu yerhafu kufuneka ilingane okanye idlule i-indicator ye-13.5%.

Unokubala njani iintlawulo zenyanga?

Makhe siqwalasele ngakumbi indlela inkampani kufuneka ukubala ngayo iintlawulo zenyanga. Ziziphi izinto eziphambili kule nkqubo? Ukuba iqumrhu lifaka irhafu yengeniso yenyanga kwibhajethi, ukuhlawulwa kwangaphambili kubalwa ngokwesi sicwangciso esilandelayo.

Ukumiselwa kwemali yokuqokelela kumbuzo kuxhomekeke kwikota ethile echaphazelekayo.

Ukuba irhafu yerhafu ihlawulwe kwikota yokuqala, ke kuyimfuneko ukuqwalasela izikhombisi ezi-2:

- isixa sentlawulo yenyanga yerhafu yengeniso, ehambelana nokudluliselwa kubhajethi kwikota yokuqala;

- umrhumo wemali, ehlawulwe kwilizwe kwikota yesine yonyaka odlulileyo.

Umthetho werhafu weRussia Federation ufuna ukuba umgcini-mali enze umqondiso we-1 njengalingana ne-2.

Ukuba irhafu yerhafu ihlawulwe kwikota yesi-2, iikholeji ezi-2 ziqwalaselwe ngqalelo:

Intlawulo yenyanga nganye kwikota yesi-2 yalo nyaka;

Intlawulo yekota, echazwe ziziphumo zekota yokuqala yalo nyaka.

Umgcini-akhawunti uqikelela inani le-1, ehambelana ne-1/3 yobukhulu be-2.

Ukuba irhafu yerhafu ihlawuliswa kwikota yesithathu, ke isibonakaliso sesithathu sithathwa ingqalelo:

Iintlawulo zenyanga nganye ezenziwe kwikota yesithathu;

Intlawulo yenyanga, echazwe ziziphumo zekota yokuqala;

Intlawulo yekota, echazwe ziziphumo zonyaka wesigqibo.

Umgcini-akhawunti ubala ixabiso lesalathisi sokuqala, ngokusekelwe kumlinganiselo phakathi kwesithathu nowesibini, eyahlula ngo-3.

Ukuba irhafu yengeniso ibalwe kwikota yesine, kwakhona, kwakhona, izibonakaliso ezi-3 ziqwalaselwe ngqalelo:

Intlawulo yenyanga, idluliselwe kummandla kwikota yesine;

Ukuhlawulwa kwekota ngekota yesiqingatha;

Intlawulo yekota ngeenyanga ezili-9.

Ixabiso lesalathisi sokuqala lichongwe yinkqubo efana neyayicatshulwe ngasentla: kuqala, umgcini-akhawunti uthabatha isibini kwisalathisi sesithathu, aze ahlule umphumo we-3.

Umzekelo wokubala kokuhlawulwa kwekota

Makhe siqwalasele ngokukwenzeka ukuba irhafu yerhafu ingabalwa njani. Umzekelo wokubala intlawulo yenyanga nganye yeqoqo efanelekileyo iya kuba lula. Ukuhamba kwerhafu kwikota yokuqala kunqunywe yintlawulo-makungalingana nama-ruble ayi-100, kunye nereyiti ebekwe ukuqokelela-makube ngumgangatho olinganayo kunye no-20%. Ngoko intlawulo, ngoko, iya kuba ngama-ruble amawaka ayi-60.

Ngaloo ndlela, ukuqhubela phambili kwerhafu kwikota yesi-2 kuya kugqitywa njengomlinganiselo phakathi kwexabiso langoku le ntlawulo kwaye lihlawulwe kwixesha elidlulileyo. Ngokomzekelo, ukuba kwikota yesibini iqumrhu limele lihlawule i-ruble eyi-100 000 kwilizwe, ngoko ke kufuneka lihlawule i-ruble ezingama-40,000.

Umzekelo wokubala intlawulo yenyanga

Ngaloo ndlela, ukubalwa kwenyanga yangaphambili kwerhafu kungaquka ukusetyenziswa kwefomula eyinkimbinkimbi. Umzekelo, ukuba kufuneka sibale inkokhelo kwikota yokuqala, ngoko, njengoko sikhankanywe ngasentla, kufuneka ukuba lilingane nento ebekwe kwikota yesine yonyaka werhafu wangaphambili. Ngaloo ndlela, isibonakaliso sesibini sichazwa nje ngokuba umahluko phakathi kweentlawulo zenyanga zenyanga ezili-9 kunye nesiqingatha seminyaka eyahlula ngo-3. Ukuba inani le-indicator yokuqala li-ruble eziyiwaka ezili-100, kwaye okwesibini, umzekelo, amawaka angama-70, ngoko ke intlawulo yenyanga ngenyanga efana neyo-1. , Ekubalwa kwikota yesine yonyaka werhafu odlulileyo, iya kuba ngama-ruble ayi-10.

Ukubalwa kwangaphambili kwerhafu yengeniso: imiba

Khawuqwalasele ezinye zeendlela ezinokuthi zibonakalise inkqubo enjengokuhlawula irhafu kwiingeniso kwishedyuli yangaphambili.

Okokuqala, iingcaphephe zincoma ukuba ziqwalasele ukuba ukuba i-akhawunti-mali kwikota yangoku ifumana inani elincinci lentlawulo kunelo elidlulileyo, okanye ukuba ilahleko ichongiwe, kuyimfuneko ukudlulisela ukuqokelela umbuzo ngokubhekiselele kumbuso ngenye indlela. Nangona kunjalo, iintlawulo ezihambelanayo ziya kuba ne-status payment payment, kwaye ziyakuchoxiswa kwiimbopheleleko ezizayo, kwaye kwezinye iimeko - zibuyiselwe kwisabelo-mali.

Olunye uhlobo oluthile lubonisa ukubonakaliswa kweedatha kwiintlawulo zenyanga ngenyanga. Ngokweengcali, akukho mfuneko yokulungisa ukuthengiselana okuhambelana nekota yokuqala yalo nyaka. Inyaniso kukuba ukuba iintlawulo ezinjalo zifana nezo ziqaliswe kwisabelomali kwikota yesine yonyaka werhafu odlulileyo kwaye zibandakanyiweyo kwisibhengezo seenyanga ezili-9.

Ngaphezulu sithe saqaphela ukuba inkcazo yemali ebanjwe kwingqalelo xa ukhetha isicwangciso sokuhlawula umrhumo kumbango kuhlahlo lwabiwo-mali kuxhomekeke kwindlela enkulu yengeniso esilungiselela intlangano-imali okanye imali. Ubunzima kule nkalo kukuba ngeendlela zemali, kubalulekile ukubandakanya intuthuko efunyenwe kwisakhiwo sengeniso. Ngoko ke irhafu yerhafu ibalwa ngokuqwalasela ukuhlawulwa kwempahla kunye neenkonzo. Ngaliphi ixesha ngexesha lokufumana iimali ezifanelekileyo ukusuka kumlingani angenakuvunyelwa. Ngaloo ndlela, kunye nendlela yokwenza imali kwisakhiwo sengeniso, akudingeki ukuba uqwalasele ukuqhubela phambili okufunyenweyo. Kule meko, irhafu yerhafu ichazwe kuphela emva kokuba iqumrhu lizalise zonke izigaba zobudlelwane bomthetho kunye nomlingani ohambelana nokubonelelwa kwempahla okanye ukubonelelwa kweenkonzo.