Taxation SP. Iimpawu kolawulo zerhafu.

Ukulungiselela ishishini labo, amashishini abaninzi babhalise oosomashishini ngamnye, ukwenzela ukuba kube lula nokugcinwa kweerekhodi. Taxation ye IP kuthetha ukusetyenziswa zonke izintlu zeenkqubo zerhafu ezikhoyo, nto leyo evumela oosomashishini ukuba nokwandisa ubukhulu yokutshintshelwa le mali. Ukuze kumiselwe inkqubo yerhafu kuFeliks, kuyimfuneko ukuba siqhelane awohluke nganye kuzo kwaye ukhethe lowo efanelana nkcukacha lweshishini.

ukurhafa IP phantsi kwenkqubo lula (titsh) kungaba lula kakhulu ukuba iincwadi uhlawule irhafu yengeniso endaweni VAT kunye nerhafu flat. Titsh indlela zingasetyenziswa ngeendlela ezimbini kukhetho usomashishini:

1. iindleko minus yengeniso (izinga lerhafu - 15%), zonke iindleko yeshishini, le itsalelwa kufuneka zibhalwe.
2. Ingeniso (izinga lerhafu - 6%). Indlela elula yorhafiso engadingi ukuba accounting iindleko.

Nangona izinto ezininzi, sebenzisa le indlela kufuneka balumke kakhulu. yenguqu ungemi inkqubo yerhafu lula ukuze kukhokelela ekwandeni umthwalo werhafu, kwakunye ukulahleka zabathengi. Isibakala sokuba Wholesalers abaninzi bayavuma ukuba asebenzisane umthengisi kuphela xa isibonelelo invoyisi kunye VAT obala. Kubalulekile ukuphawula ukuba i "uproschentsam" banikwe ilungelo lokuba kukhutshwe amaxwebhu ezinjalo, kodwa kwangaxeshanye kukho isibophelelo ahlawule imali epheleleyo VAT lwabiwo-mali, ngaphandle ilungelo ukutsala. Ngoko ke, lo kutshintsho inkqubo yerhafu lula kuluncedo kuphela kwezi meko zilandelayo: bakankanyiweyo abantu amashishini musa ukuba ezibanjwayo VAT; ukuthengwa kwempahla bathengisa kunye neenkonzo musa ukuba ngubani kwi indlela ekwabelwana, exabiso likhulu kwaye akanalo nook ukubalwa VAT.

ukurhafa IP phantsi kwenkqubo ngokubanzi (DOS), ekuvumela ukuba usebenze zonke iindidi iinkonzo. Oku kubandakanya intlawulo yerhafu yengeniso kwi oosomashishini ingeniso kunye VAT. indlela Common kuyacetyiswa ukuba kusetyenziswe nabanini bamashishini enkulu inxaxheba kurhwebo oonovenkile kunye mveliso.

inkqubo yerhafu ebulungiseni ye IP yenzelwe amashishini amancinci, lisetyenziswa kwi isiseko mandatory imisebenzi ethile phantsi kweemeko ezithile. Irhafu ibalwe ngokwefomyula eyenzelwe kusetyenziswa iinqobo ze isiseko hoxa ngokulinganayo kwemali emiselwe yi-mthetho. Ukungqinwa ixabiso ishishini iyafuneka. UTII abangahlawuliyo ayichatshazelwa Kwimpumezo VAT yerhafu yengeniso. Phantsi kweemeko ezithile UTII mode kusetyenziswa kubanjiswene ne titsh kunye nenkqubo iyonke. Umzekelo, inkampani, ibekwe kwi DOS, kwaye ukwenza ihoseyile, kusebenza oko xa kuvulwa kwakunye neevenkile. Nangona ngokungqongqo kuphela ubungaka- ngomthetho, kunokuba yindlela noun werhafu. Ngoko ke, ukuba kwindawo ethengisa kungakhankanywanga UTII ngenxa lingadluli imida emiselwe ukuba nendawo yokuthengisela, ungambhalisa phezu ngoosomashishini amabini bahlawule irhafu flat.

Taxation ye IP yenkqubo patent njengangoku lusetyenziselwa rhoqo kakhulu, ngenxa yokuba kubhaliwe phinda phantse ngokupheleleyo UTII. Le ingu ngokuzithandela, iindleko lomenzi ibalwe ukubala kwaye akuxhomekekanga kwingeniso kunye nenkcitho usomashishini. Outs lo lawulo imida ngendlela engqongqo ukusetyenziswa kwayo; zesixa sengeniso yonyaka - 60 million; inani labasebenzi - ngaphezulu akukho ngaphezu abantu 5. Kwimeko zokugxojwa kwezi meko usomashishini osakhasayo kufuneka ubuyele kwi DOS kwaye eliqokelelweyo zonke iirhafu esebenzayo ukususela kumhla wokufunyanwa patent.

iintlobo lula zobalo ukuba oosomashishini ngamnye azikhutshwa intlawulo isithuthi, umhlaba, iirhafu amanzi kunye nezinye iintlawulo ezinxulumene nemisebenzi ethile. Phambi abasebenzi ngusomashishini kufuneka itemize iintlawulo kwi- mali non-mali, irhafu yengeniso wemivuzo kwifayile iingxelo ezifanelekileyo ngokwendlela ebonelelweyo imibutho.