Ziziphi iirhafu ihlawulwa kwi nkampani Russian?

Imibutho inxaxheba kwimisebenzi yorhwebo kwi Russian Federation, kufuneka ukuba ahlawule irhafu. Le spectrum ngalinye se, nto leyo inikwa umthetho Russian, i ebanzi. Iinkampani ezisebenza kwi Russian Federation aliphumeze imisebenzi neenkqubo irhafu ezahlukeneyo kwaye kuba ngabalawulwa kweentlawulo transfer ngamazinga ahlukeneyo. Zeziphi ezi nkcukacha ezo ntlawulo ukuba oosomashishini Russian kunyanzelekileyo ukuba ukudlulisela kurhulumente?

Ukuzimisela lwerhafu

Ngaphambi kokuba siqwalasele oko, yintoni irhafisa ukuhlawula ngokuqinileyo eRashiya, cinga uhlobo kwekota oluhloniphiweyo. Zeziphi iingqiqo theoretical component ethandwa enxulumene nale miba?

Ngokutsho iingcali ezininzi Russian, phantsi irhafu ukubophelela ngokusemthethweni ukuqonda ukuba imali ethile ilungiselelo ngokusemthethweni-mali karhulumente okanye ukusekwa kwenkqubo mali, ihlawulwe ummi, umbutho okanye iziko. I yerhafu ibandakanya ezi zixhobo zilandelayo:

• into yokubizwa kweerhafu (ezo inokuba i-asethi okanye ingeniso);
• kwezerhafu (sisalathisi yexabiso iindleko yenjongosenzi irhafu);
• Izinga (ipesenti babangenagama, nto leyo eyenza ixabiso elililo kolwabiwo-mali).

definition yinkampani

Umsebenzi wethu elandelayo phambi koviwo oko iifem ahlawule irhafu eRashiya, - inkcazelo undoqo lelinye igama oko kuxhomekeke yophando lwethu. Xa "eqinile" lidla ngokubhekisela iqumrhu elisemthethweni - umbutho ezibhaliswe ukuhleleka karhulumente. Kusenokwenzeka ukuba kuqatshelwe ukuba eRashiya, ingqiqo nayo enxulumene nemisebenzi entrepreneur ngamnye, owathi yena, ungumntu wendalo. Iwonga ngokhethekileyo namasebe yeenkampani zamanye amazwe ezingabhaliswanga kwi Russian Federation.

Ngokubanzi, i "inkampani" ithetha zonke iqumrhu afanayo kwezomthetho. Kodwa ukuba IP baqesha abasebenzi kwaye uphaka ibe nemveliso onesidima okanye ivula i-ofisi enkulu, sukube livela njengenkampani. kubhalwe Ngamanye amaxesha urhulumente iqumrhu elisemthethweni.

Kusenokwenzeka ukuba kuqatshelwe ukuba igama elithi "inkampani" kunye ukwanda isikali ishishini zingasetyenziswa ngaphantsi rhoqo - ukwenza amagama afana endaweni njenge "Corporation", "inkxalabo". Ngoko ke, i "inkampani" - oku ngumbutho encinci, kodwa esitalini, yaye ngaloo ndlela, njengoko umthetho, liya lisanda ishishini model. Kwezinye iimeko - usomashishini osakhasayo, lowo walungelelanisa ukukhululwa kweempahla ebandakanya abasebenzi salaried okanye ukuvula i-ofisi ukuqesha abasebenzi.

Ngoku, emva kokuqwalasela ezinye bokuqonda ezingundoqo kwesigama, funda ntoni ezinye mveliso ahlawule irhafu eRashiya.

irhafu Basic ukuba amaqumrhu asemthethweni eRashiya

Uxanduva lokuhlawula ezingundoqo amaqumrhu asemthethweni ukuya mali federal zezi:

• kwintlawulo yerhafu yengeniso okanye ulibuyisele - titsh UTII PSN;
• transfer yerhafu yengeniso kubasebenzi salaried;
• Ukongeza nebhajethi iintlawulo VAT;
• ukuhlawula irhafu kunye ekhaya.

Thina ukufunda iinkcukacha ezithile iimali esebenzayo.

Ingeniso analogue yayo

amashishini Irhafu Yengeniso ahlawule kwimeko apho asebenza kwinkqubo irhafu jikelele, okanye BASIC. Rate imali ehambisana yi-20%. Icala le rhafu kwi umahluko phakathi kwengeniso kunye neendleko ezinxulumene ngqo ukuphunyezwa imisebenzi yorhwebo.

Musa ukuhlawula, ngokulandelelana, iifemu irhafu nzuzo asebenza phantsi ngemixokomelwano yerhafu enye - titsh UTII PSN. Ingakumbi inkqubo yerhafu lula - ukukwazi lokutshintshela kwi-lwabiwo mali kuyaphi. Ngenxa yoko, le nkampani usebenzisa le nkqubo irhafu, uRhulumente kufuneka ahlawule 6% yengeniso okanye 15% yenzuzo. Noko ke, asingabo bonke mveliso bangasebenza inkqubo yerhafu lula. Ngokusemthethweni kwasekwa imida kwi ingeniso kunye neminye imiqathango, kwinto ukuxhatshazwa apho nkampani sele kufuneka ahlawule irhafu yokuthengisa. Iinkampani ukusebenza ngaphakathi UTII ahlawule urhulumente a ulwabiwo esisigxina, kumiselwa ngokusekelwe kwezibonelelo izinto zomthetho federal nezemimandla. ubukhulu Ingeniso Akukhathaliseki. Ukusebenza UTII, inkampani kufuneka aqhube umsebenzi isngenayo apha kule nkqubo zobalo. Uluhlu lwemisebenzi enjalo iya kuvunywa yamkelwe ngumthetho. PSN, okanye inkqubo patent kweerhafu - isenzeko esitsha noko ngenxa inkqubo yerhafu ye-Russian Federation. Oku kungenziwa ngokuba UTII kufutshane ngokwaneleyo iqine irhafu kwi PSN ezisisigxina. isayizi yazo imiswe kuwiso-mthetho kwinqanaba kwimimandla Russia. Kufuneka kuqatshelwe ukuba umsebenzi kuphela phakathi IP ukuze PSN.

NGOBUCHULE

Ngokubanzi, umnini-nkampani ukuhlawula irhafu yengeniso kuye, ngoko ke akukho umsebenzi salaried. imali efanele kuhlawulwa kwabo bantu baqesha entrepreneur. Izinga werhafu yomntu ingeniso - 13%, kwaye irhafu itsaliwe, ngoko ukuhlawula abasebenzi. umthetho Russian unika iqela kokuba kutsalwe irhafu yengeniso. Ukuba isicelo kubo, kufuneka kunikezelwe ahambelanayo mali ngokuqinileyo ayikwazi kuvuka.

VAT

Enye okufana irhafu imibutho yorhwebo - VAT. Lingcwaba lomfo ngqo. Oku kuthetha ukuba ukusuka kwindawo esemthethweni imbono nguwo Mhlawuli le nkampani, kodwa eneneni iindleko ugqithiselo lwakhe lwabiwo-mali iya kuba umthengi okanye umthengi. Isibakala sokuba VAT lidla ifakiwe kwixabiso lokuthengisa iimpahla okanye iinkonzo.

izinga VAT kuxhomekeke imveliso ethile nto leyo kuthengiswa ngumbutho, kwaye inokuba-10% okanye 18%. umthetho Russian kwakhona ibonelela ukuba isicelo yereyithi zero VAT kwiintlobo ezithile zemisebenzi zoshishino.

excises

Xa kucingwa ukuba eminye imizi-mveliso ahlawule irhafu eRashiya, kufuneka athi malunga Excise. Nasigunyaziso iintlawulo ezinxulumene mali iinkampani ezivelisa nokuthengisa iintlobo ezithile yempahla. Ngokuqhelekileyo, abo inzuzo kakhulu - oyile, izacholo, ezinye iindidi zemveliso zobunjineli. irhafu Excise kunokuba amashishini ukuba iimveliso ezinxulumene excisable nokungenisa kubo. Into yokubizwa kweerhafu ne ekhaya - ixabiso ukuthengisa imveliso. Izinga lerhafu wemboniselo ingqalelo kungohluka ngokuxhomekeke kuhlobo oluthile kwempahla. Kusenokwenzeka ukuba kuqatshelwe ukuba imisebenzi ekhaya isicelo iirhafu ngqo. Enyanisweni, ngenxa yesizathu efanayo naleyo VAT - de jure le umhlawuli inkampani, i-de facto - umthengi okanye umthengi, njengoko irhafu Excise lidla ifakiwe isakhiwo kwixabiso lokuthengisa impahla.

Irhafu and Reporting

Ukuhlawula irhafu - hayi nje i isibophelelo lombutho yorhwebo kurhulumente ezinxulumene nokudluliselwa kweentlawulo evunyelwa umthetho kuhlahlo lwabiwo-mali. Inyaniso yokuba iinkampani Russian kufuneka kwakhona ukunika kwabasemagunyeni karhulumente nesakhono ingxelo kwi ngasinye kwezi zibophelelo efanelekileyo. Njengomgaqo, ezifana lubonisa indlela kulwakhiwo lolawulo kwisibhengezo. Ubuninzi wesiseko yamaxwebhu ezinjalo kusengaphambili irhafu ethile. Umzekelo, kwimeko isibhengezo VAT kufuneka kubonelelwa yinkampani kwi Federal Tax Service qho ngekota. Ukuba inkampani esebenza kwindlela irhafu lula, umthombo ahambelanayo kwanele ukudlulisela abasemagunyeni irhafu kanye ngonyaka.

Kusenokwenzeka ukuba kuqatshelwe ukuba inkampani, babhalise amaqumrhu asemthethweni, uMbuso kufuneka unikeze kwiingxelo zemali. ngeendlela ezinjalo, ke, ngokusekelwe kulwazi kwisakhelo of accounting, yaye ibonakalisa imicimbi yemali. Ezinye iinkcukacha ingxelo kwerhafu nokuba ngamazinga ingcaciso I umtya wokuqala ovelisa kwiirekhodi zemali.

Uxanduva nokubaleka irhafu

Ngoko ke, wabancina irhafu eziphambili ehlawulwa yinkampani kwi Russian Federation. Iza kuba luncedo kwakhona ukufunda inkalo uxanduva ukungahlawulwa kweefizi-mali kubonelelwe yi-mthetho Russian.

Ukuba le nkampani ayihlawuli irhafu, ngokungqinelana nemigaqo yomthetho lolwezigqeba ukuba alawule omnye okanye omnye ingqokelela, ezifana Federal Tax Service, uya kuba nelungelo umkhwetha asemva inkqubo iXesha ekuPhulukenwe nalo mbutho. Maxa wambi, Kakade ke, landulelwa yimizamo FNS banxibelelane unetyala kwezinye iindlela, umzekelo ngokunika isaziso ukuba enqwenelekayo ukuhlawula amatyala enjalo into. Ukuba inkampani ayiluhoyi unyango efanayo yerhafu, ngoko sele kuqalisiwe iinkqubo recovery. Ukuhlawula imali-Federal Tax Service Amatyala kwerhafu kungenziwa ngeendlela ezahlukeneyo. Ngoko ke, lo mthetho Russian ivumela FTS ukuba sitsale, imali-akhawunti ngoku, kwakunye ukuba uhlawule ityala ngenxa yokuqaliswa kwe impahla yenkampani. Kwezinye iimeko, izenzo Federal Tax kweenkonzo umngeni enkundleni.

Funda amatyala yerhafu inkampani phambili - nge website lwenkonzo serhafu okanye ngokusebenzisa i olithandayo kwi-Federal Tax Service. FTS kwenyanga zichazwe ekupheleni kwethuba lerhafu. Ukuba inkampani walibazisa ekwenzeni iintlawulo kuchaziwe ngumthetho kuhlahlo lwabiwo-mali, ngoko ke isixa amatyala nezohlwayo ethe kunye nenzala.

Indlela yokunciphisa irhafu?

Indlela ukunciphisa ngokusemthethweni irhafu? Iifem eRashiya, njengoko sibonile ngentla apha, unako ukusebenza ngaphakathi zeenkqubo irhafu eyahlukileyo kakhulu. Kwiimeko ezininzi, ungakhetha lowo uya ngokupheleleyo ukuhlangabezana nkcukacha ye kwimisebenzi yorhwebo zenkampani ngokwemigaqo izibophelelo mali.

Kucacile ukuba amagqabi oosomashishini kuyingxaki ukudlulisela ingeniso ukusuka-20% kwi-sikhokelo irhafu yengeniso. Kodwa bona babe nethuba lokuba ukusebenza kwinkqubo yerhafu lula kwaye ahlawule le mali ingaphantsi. Noko ke, kamsinya nje ngesantya yabo iya ukuvelela ngokwaneleyo, urhulumente ulindele evela mveliso enjalo umthamo omkhulu iirhafu kwaye ngoko ke ifuna ukuba bafudukele inkqubo eqhelekileyo zobalo. Ngokuphathelele VAT - ngokunxulumene itsalelwa irhafu yenkampani kwaye kusetyenziselwa ukuzinciphisa kakhulu umthwalo intlawulo lulonke.