Iziphumo irhafu-mboleko umdla-free phakathi amaqumrhu asemthethweni. Fumana inzala-free mboleko evela amaqumrhu asemthethweni

mboleko Inzala-free - oku Kuyaziwa phakathi kwamashishini. Kude kube kamva nje, ukuba isimo sengqondo abasemagunyeni irhafu kulo mbuzo engagungqiyo: umboleki unyanzelekile ukuba ahlawule irhafu yengeniso. Ngoko ke, nayiphi na lwabiwo-mali ngaphakathi ebambe waba ingozi. Kodwa isigqibo kwiinkundla eziphezulu wenza uhlengahlengiso ezintle.

intliziyo

Lo mbutho kaninzi imfuneko yokuba inkxaso-mali eyongezelelweyo. Kuba amashishini zenkampani ephethe uyayisombulula le ngxaki ngokunikezela-mboleko. Iintengiselwano ezifana zisetyenziswa njengenxalenye yesicwangciso-mali. Nababolekisi ngemali qho mali. Kodwa loo umamkeli deal ezisongela nokuhlawulwa kwerhafu yengeniso (NPP).

I classical scheme

Iinkampani ukudala iqumrhu elisemthethweni kuwenza kunye naye iimvumelwano ezimbalwa. Oku kwenza ukuba inkampani ngokukhawuleza nomsebenzi. Ekufumaneni lwengeniso lombutho ufumana VAT "ongenayo". Oku elisombulula ingxaki yokumisela imithombo kokuhlawula irhafu, lula kuhlawulwa yi izikhewu imali. Umsebenzi isixhobo ikhutshwa njenge-mboleko, kwaye W - ezifana ngemali ngokutsha, umzekelo, ngohlobo lokwenziwa kwentlawulo. Iingxaki zinokubanga iziphumo ezamahala phakathi amaqumrhu asemthethweni, xa VAT ethile NPP.

ummiselo osemthethweni

Nababolekisi yokunika uncedo lwezimali Amaqela abasweleyo. Umntu onetyala uthembisa ukuyibuyisa le mali kwi ixesha elicaziweyo. Ngoko ke amaqela kungena ubuhlobo ngokusemthethweni.

NgokoMthetho intengiselwano echazwe ikhontrakthi. Iqala ukususela ekudalweni lokutshintshela into (isixa-mali CB, eyilwayo njalo njalo. D.). Ngokutsho Art. 809 of the Code Civil, intengiselwano uya ngokuzenzekelayo kuba non-inzala, ukuba into zizinto.

noVimba

Imvumelwano kufuneka ukhankanye zinto zilandelayo:

• ixesha kunye nendawo avalelwe yakhe;
• amaqela ku yingisela (amagama inkampani ngokupheleleyo, inishiyali wabaseki);
• isifundo - mboleko inzala-free;
• ukukhupha ixesha kunye nendlela imali (ezininzi eziqhele ukusetyenziswa yesekethe kunye iintlawulo zenyanga);
• izohlwayo xa yokulibaziseka intlawulo;
• luxanduva amaqela; izinto kunye nemiqathango imvumelwano ipheliswe, amandla majeure;
• Iinkcukacha zebhanki;
• atyikitye.

Kubaluleke kakhulu ukuba ukujonga ukuchaneka kwamaphepha kwaye zonke iinkcukacha. ubukho bamkelekile izivumelwano intengiselwano. Ukuba mboleko iboniswe lwemali amazwe, kuyimfuneko ukuba athobele ngeranti. Ukuba isivumelwano ayikhankanyi ixesha lokuhlawula imali, kuqikelelwa kwiintsuku ezingama-30 ukususela kumhla wesicelo.

iimpawu

Isivumelwano semali-mboleko phakathi amaqumrhu asemthethweni (non-inzala) ukuze kwenziwa njalo ekuqaleni. Ezi imisebenzi, azichatshazelwa inzuzo intengiselwano: Le khomishini nangoku singabalelwa. Ngoko ke, kuhlelo enjalo unomdla kakhulu mboleki. Kodwa emva kokuba kuhlawulwe ubudlelwane ityala-nxaxheba musa iphele khona. Baya kuya kufuneka uhlawule oko kubafaneleyo zakho. Makhe sihlolisise ngokweenkcukacha iziphumo irhafu-mboleko umdla-free phakathi amaqumrhu asemthethweni.

Ngokutsho Federal Tax Service bakholelwa ukuba ratio amatyala kungachazwa nokubonelela finuslug. Kodwa ke imali kubo uya kuhlawuliswa. mboleko abasemagunyeni rhafu ekunokuthiwa ingeniso non-yokusebenza ngohlobo amalungelo impahla okanye iinkonzo (Art. 250 NC). Uqikelelo iinzuzo zoqoqosho lwenziwa kwi izinga isaphulelo se mboleko ye-Central Bank ngomhla xa mboleko inzala-free lubuyiswe.

accounting

Imiphumo yerhafu kungaxhomekeka kuhlobo kobunini nxaxheba yingisela.

iqumrhu lomthetho wafumana ukusuka umbolekisi isixa esithile, ngoko uyibeke kwimveliso. Ke ezi mali aziyi kufakwa isiseko serhafu. Le nkampani akanyanzelekanga ukuhlawula irhafu.

Ukuba ogwetyelweyo kunye obolekayo - abantu zendalo, ukuba Andithethi malunga intlawulo thina. Ukufumana imali-mboleko engenanzala evela amaqumrhu asemthethweni kuxhomekeke kwintlawulo yerhafu yengeniso - 35% kwi-75% umlinganiselo mboleko yangoku.

Ukuze balahle ngamabango Federal Tax Service kufuneka ubungqina bokuba i-mboleko inkonzo, iziphumo eziza kusetyenziswa kumsebenzi.

izidingo

Ababoleka unokwenza iqumrhu lomthetho:

• ugunyaziwe transact;
• liqalise ukusebenzisa imali efunyenwe kumyalelo, isivumelwano ekuvunyelwene ngawo.

Le ububoleke kuba ishishini, leyo ngokwesiko, kwaye umthetho lo aluvumelekanga ukunika imali ngetyala. Ukusuka ifuna kuphela ubunini into. Umxholo imali idluliselwa umyalelo efanelekileyo, kodwa ekuhambeni kwexesha.

ukubuya

Ixesha ukuhlawula ityala abupheleli ngumthetho. Eli xesha umbolekisi lonxweme kunye obolekayo yaye kudla ixhomekeke yokuhlawula amatyala ka-nxaxheba yesibini wo yingisela. Umbolekisi angafuna iziqinisekiso ezongezelelweyo: Makangenziwa sibambiso amatye kwabamela ipropati zabelo okanye umlawuli. Intlawulo kwemali - oko kwabalelwa isixa esipheleleyo kwi-akhawunti umthengisi. Kwimeko lokusekwa ityala kwisithuba ngenyanga (ngamanye amaxesha ikota) umbolekisi le angaya enkundleni.

NK VS CC

Unyango lwe-mboleko umdla-simahla kwi Tax baseKuhlaleni Codes luphawulwa ezinjalo iparameters:

• Xa umthetho civil lesivumelwano semali-mboleko kunye nokubonelela ngeenkonzo - la maxwebhu ezimbini ezahlukeneyo ayinakuze ithelekiswe. Kulo mzekelo, indlela yokudluliselwa kweempahla nezinto zokusetyenziswa liye ngokuphindaphindiweyo sithathelwe ingqalelo ziinkundla njengoko isibonelelo impahla.
• umsebenzi wenkonzo ibonakaliswa, iziphumo musani banentetho eziphathekayo. Ukubonelelwa mali ayikho. Ukongezelela, imali isetyenziswa xa zifunyanwa.
• Le nkonzo kunakana isibonelelo ukuba umamkeli kufuneka ukutshintshela ipropati endodeni. Kodwa ke isivumelwano semali-mboleko ngaphandle ubuyisela amaxabiso.

yenzuzo

Oku kuphakamisa imibuzo emininzi malunga neziphumo ze-mboleko umdla-free. Accrual of NPP rhafu ebizwa ngokuchonga kukuthenga umdla. Kodwa Code Tax ukufumana inzuzo eziphathekayo kuphela kwenzeka xa kubalwa irhafu yengeniso. In Art. 212 uchaza ngokucacileyo inkqubo yokubala imali yokuqokelela. Lo mmiselo FTS uzama isicelo SPE. Iziphumo irhafu-mboleko umdla-free phakathi amaqumrhu asemthethweni ngohlobo izohlwayo ngokuqhelekileyo ichaswa amabango.

kileyo

Ngaphandle kwento yokuba uninzi izikhalazo kulo mba wasonjululwa egameni berhafu, inani amabango Federal Tax Service abuzange bunciphe, ixesha elide. Le meko yatshintsha xa Ephakamileyo yoLamlo iNkundla yakhupha isigwebo apho wabonisa ukuba Code Tax akujongwa iinzuzo yokongela ukusetyenziswa kwemali waboleka njengesiseko ukubala NPP. imisebenzi enjalo iinkonzo zibonakaliswa xa ezibiza VAT kunye nemali phantsi kwesivumelwano semboleko nje ifunyenwe gratis. Ngoko ke, imiphumela emibi-mboleko umdla-simahla ubuncinane.

ubungozi

Kufuna ingqalelo eneenkcukacha ukusebenza, apho iimali ezifunyenwe phantsi kwesivumelwano sentengo yemboleko, esetyenziswa ukuba akhuphe mboleko inzala-free phakathi amaqumrhu asemthethweni. Iziphumo irhafu imicimbi efana kakhulu.

Iindleko itsalelwa ukubala of NPP, wabona zonke iindleko ukuba ekungenwe kuzo ekwenzeni imisebenzi ejoliswe ekwenzeni inzuzo. Oko kukuthi, kuthathelwa ingqalelo iindleko ekuhlawuleni inzala izivumelwano zemali-mboleko ukuze uqinisekise ukuba ukusetyenziswa kwemali ezijolise ukwenza imali. Kunzima ukuyenza xa kuziwa ekubeni i-mboleko inzala-free. Lo mbutho awukwazi ukuthatha ingqalelo inzala kwimali-mboleko e iindleko ezingezo-zokusebenza. Oko kukuthi, iziphumo irhafu ye-mboleko umdla-free phakathi amaqumrhu asemthethweni ukuba umngeni imicimbi enjalo Federal Tax Service lentendelezo.

Nokukhutshwa kwempahla IP

Phantsi sivumelwano, loo mboleki ufumana ezinye izinto okanye imali kwaye inyanzelekile ukuba zizibuyisele ekupheleni kwexesha. Eyaziwayo umdla-ezamahala mboleko, apho:

• Ngaphandle imali ingadluli amaxesha 50 nemivuzo ephantsi.
• Enye amaqela ku yingisela na abathatha inxaxheba kwimisebenzi yezoqoqosho. Kuyenzeka ukuba banike ubungqina bokuba umboleki-mali zidweliswe phantsi isivumelwano kuthetha ukuba uye wafumana, umzekelo, ukusuka ekuthengisweni kwempahla.
• Umboleki ifumana ixabiso kunye neempawu ezithile generic.

Iziphumo irhafu-mboleko umdla-free phakathi amaqumrhu asemthethweni ngeke kwenzeke ukuba xwebhu iya kwabelwa ubuncinane isantya ubuncinane ukusetyenziswa kwemali. Sinako ukugqiba isivumelwano supplementary aze anikezele, ukuba imali emva kwixesha mboleki kuya kufuneka ukuba uhlawule, umzekelo,-1% ngonyaka.

Imiphumo endingayi kubuya ngawo

Umbolekisi unalo ilungelo lokufuna ukuba ukubuya mali ngokusebenzisa wenkundla kwisithuba seminyaka emithathu ukususela ngomhla olandela umhla okhankanywe umhla contract lokuvuthwa. Ukuba ixesha imali-mboleko - eyi-5, loo kwisimangalo na kolulwa ukuya kwiminyaka-8. Kuphela emva kweli thuba ekunokuthiwa akhawunti ezihlawulwa ukwenza ubungakanani isiseko ukubala NPP.

Ukuba mboleki qho emva kweminyaka emi-3 elandelayo umhla wokuphelelwa kwekota, umbolekisi ethumela iileta lula ukubuyisela ityala, ngoko ke ummiselo ngayo iintsilelo abazange lixesha.

Ukuba uthathe ingqalelo isixa-asethi ezingaqhubi kakuhle ibe yinxalenye yengeniso irhafu, kufuneka:

• ukuseta ixesha ubuninzi ukuhlawula imali-mboleko;
• emva kweso sehlo wayo, yaye emva kweminyaka emi-2 neenyanga 11 ukuthumela umbolekisi ileta yokuvuma kwamatyala ngeposi kunye isamkelo sokubuyisa eceliweyo.