Misonkho Kodi olipidwa, SP? Kodi misonkho ndi umene Ndipo?

The funso limene misonkho amalipidwa SP ndithu zimasamaladi anthu onse amene akufuna kuyambitsa bizinesi. Inde, uthenga iyenera kusonkhanitsidwa pasadakhale kutsegula kwa malonda mwachindunji, chifukwa kukula kwa malipiro adzakhala kwambiri bwanji ntchito ndalama. Nkhani anafotokoza mwatsatanetsatane zimene misonkho ndi umene pa IP, monga iwo amayembekezera kulipira, ndi kangati.

Ndipo ngati ndikofunikira kulipira pa onse?

Ndi palibe chinsinsi kuti ambiri amalonda akhama akuyesera mitundu yonse ya njira kupewa misonkho kapena kuchepetsa m'munsi msonkho. M'pofunikanso kulongosolerana: kupereka msonkho SP - ndi ntchito, ndi linalephera kusamalira udindo. Komanso kuchuluka kwa ndalama kwa tsiku zakonzedwa mkulu mokwanira, ndipo kawirikawiri nthawi zambiri kuposa chiwerengero cha sanali malipiro. Choncho, misonkho uyenera kulipidwa pa nthawi ndi mu zonse.

Amene akupereka mawerengedwe a misonkho, SP?

mfundo ndi yakuti kuwerengera ndalama chifukwa chiyani wazamalonda. Chifukwa cha ichi, ndipo pali mavuto. Osati eni malonda mukudziwa zomwe misonkho kulipira IP ndi kuŵerenga. Chifukwa, kawirikawiri likukhalira kudziwanso ndi zolakwika, ndi bajeti yaperekedwa kuchuluka cholakwika. Komanso, ngati inu overpaid, ndiye palibe cholakwika - udzabwerera ndalama overpaid kapena kutumiza nazo zithandizire misonkho m'tsogolo. Koma underpayment likuoneka chilango, ndipo mu nkhani iyi, palibe aliyense amene amakukondani, makamaka inu ndalama zochepa msonkho kapena chifukwa cha kusadziwa. Mfundo miscalculation kawirikawiri wapezeka pa macheke ikuchitika ndi Inspectorate msonkho za anagonjera malipoti amalonda.

ankhanza msonkho

Kuti tiyankhe funso chofunika n'chiyani kuti azikhoma misonkho SP, tiyenera kudziwa zimene dongosolo amagwiritsa ntchito. Tsopano m'maulamuliro msonkho kwa mabizinesi zazing'ono: OCH (mode wamba), UTII (lathyathyathya msonkho), USN (m'Chingelezi chosavuta mode), PSN (setifiketi dongosolo). Aliyense mode amapereka ake malamulo omwe mawerengedwe ndi mitengo ya msonkho kwa amalonda payekha.

General dongosolo misonkho

Ngati wazamalonda si anasankha pamene boma wapadera boma msonkho, akukhulupirira kuti amagwiritsa DOS. Zochita dongosolo chotero kwa misonkho ya amalonda kusankha kwambiri kawirikawiri, pafupifupi konse, chifukwa pali kufunika kulipira VAT (mitengo ndi 18, 10, 0 peresenti). Muyeneranso msonkho munthu ndalama (mlingo - peresenti 13). Popeza ntchito ya msonkho pa mtengo anawonjezera msonkho ndi ndalama munthu alibe kulipira.

A msonkho imodzi pa ndalama chimaulula

Poyamba, ntchito msonkho uyu kwa amalonda zikugwira ndi kuvomerezedwa zinthu zina. Pa 01/01/2013, tinganene kuti UTII amapezeka mwaufulu, ndiye wamalonda wasankha kugwiritsa ntchito dongosolo kapena wina. Anena omwe msonkho ndi yabwino kwambiri kuti PI, sikutheka. M'pofunika kuganizira nkhani iliyonse payokha.

Choncho UTII samapereka phindu kwenikweni analandira, ndipo kunawerengedwa (kuthekera) ndalama masamu kutenga nkhani yaikulu zikhalidwe zake phwando. Ndiko kuti, malipiro kuchuluka si bwanji, ndi ntchito ya wazamalonda ndalama kapena imfa. M'munsi msonkho ndi kuchuluka kwa ndalama choperekedwa, malingana ndi mtundu wa ntchito. Amalonda ntchito UTII musati mupereke ndalama, msonkho katundu, msonkho munthu ndalama ndi phindu anawonjezera msonkho. Ngati ntchito si kuchitikira wazamalonda ayenera kulipira UTII, chifukwa dongosolo msonkho ndi kuwerengera ndalama za malipiro kugwiritsa options osati ndalama enieni.

Kodi kuwerengera UTII

chilinganizo ntchito kudziwa kuchuluka kwa msonkho:

UTII = index × Nawonso achichepere thupi × K1 × K2 × 15%

zizindikiro thupi lomasuliridwa ndi Tax Code pa mtundu wa ntchito ndipo mwina monga chiwerengero cha ogwira ntchito, mayunitsi zoyendera kudera la chipinda.

Nawonso achichepere - kubwerera zofunika. Izo zimasiyanasiyana kuti ntchito yeniyeni kuchuluka mwezi zotchulidwa mu Tax Code. Dziwani kuti nthawi msonkho UTII amachita kotala, kotero phindu chifukwa ayenera kuchulukitsa ndi miyezi itatu.

K1 - deflator chaka anakhazikitsa Utumiki wa Development Economic la Russia. Mu 2014 ndi 1.672.

K2 - wowongolera (dera), anapereka chaka ndi akuluakulu woyimira. Ndi osiyana mu dera lililonse, koma zimasiyanasiyana mu osiyanasiyana 0.005-1.

Yowerengera Chitsanzo UTII

Tiyerekeze mukukhala Rostov pa-Don ndi mwini wa shopu yaing'ono, yomwe ikuchitika ndi kugulitsa katundu pa ritelo. M'dera la holo kumene ntchitoyi ikuchitika, - mamita lalikulu khumi. Malinga ndi Tax Code, mlingo yaikulu ya kubwerera pa zinthu monga malonda ritelo kudzera zopezera lalikulu ritelo wa rubles 1,800 pamwezi, ndi index wa thupi zochita m'dera (sq. M.) Kusinthanitsa holo. equalizer Regional kuti Rostov pa-Don City Duma waikidwa ndi 1. kuwerengera ndalama za msonkho kwa kotala 1 2014 .:

12 sq. . Mx 1800 rubles × 1.672 × 1 × miyezi 3 × 15% = 16,251.84 rubles - yofanana muyenera kulipira.

dongosolo msonkho Chosavuta

mode mwina wotchuka kwambiri. chakuti VAT analipira pa SP "chosavuta dongosolo msonkho". Kodi misonkho alibe ngakhale kulipira pansi m'njira imeneyi? Mudzakhala akakambirana ku malipiro a msonkho chuma, ndalama munthu, ndipo ngakhale msonkho chosavuta safuna kuti kutchulidwa ngati ntchito si maphunziro. Mbali yofunika: ntchito ya m'Chingelezi chosavuta dongosolo msonkho mulole okhawo ochita bizinesi amene revenues m'chaka si oposa mamiliyoni 64,02 rubles. Malonda, amene akufuna kusamukira ku mode chosavuta kuchokera chaka 2015 ayenera kukhala ndalama kwa miyezi inayi ya 2014 kuchuluka kwa osapitirira 48.015.000 rubles

The wokhoma ali kusankha pa chinthu chawo kwa misonkho. Pali yachiwiriyo:

1. M'munsi msonkho imakhala ndalama. Zikatero, mlingo - 6 peresenti.
2. M'munsi msonkho revenues opanda ndalama. Mlingo - 15 peresenti.

Ndondomeko misonkho pansi dongosolo chosavuta msonkho

Wazamalonda mwezi ayenera kulipira misonkho kopeleka malipiro (misonkho malipiro ndodo, iwo ayankhidwa m'munsimu), miyezi itatu iriyonse - malipiro pasadakhale (mpaka tsiku la 25 la akuyenda malipoti mwezi), pamene m'chaka (pamaso April 30) - msonkho wapachaka. Deflator cha 2014 mu ulamuliro wa wosalira ndi 1.067.

Ngati mu 2013, chaka inu analibe ndalama, imfa chimenechi chinabwera ndi kuchuluka kwa zomwe angathe kuchepetsedwa kumapeto kwa 2014, m'munsi msonkho. Izi imakhudzanso msonkho wapachaka, osati malipiro miyezi itatu iliyonse. Ngati imfa ndi wamkulu kuposa m'munsi msonkho, zikhoza kuchitidwa kutsogolo kwa zaka khumi.

The msonkho osachepera pansi dongosolo wosalira msonkho

Muyenera kudziwa zomwe misonkho kulipira PI m'chaka ngati ndalama upambana revenues kapena ofanana nawo, ndipo ngati masamu monga zina zonse kuchuluka kwa msonkho analipira zosakwana osachepera pa (msonkho osachepera kuchita masamu motere: Malonda kwa chaka × 1%). Tiyeni tione zinthu izi ndi chitsanzo yowona.

Tayerekezani mu 2013, revenues anakwana 100 zikwi rubles ndi ndalama - 95 000 rubles. Mutsatire chinthu misonkho: ndalama zopeza opanda. Ndiko kuti, m'munsi msonkho adzakhala 5000 rubles. Chulukitsani izo ndi mlingo wa 15 peresenti, timachotsa kuchuluka kwa msonkho - 750 rubles. Ife kuwerengetsa msonkho osachepera: 100 zikwi chulukanani ndi 1 peresenti. Ife tifika rubles 1000. Tikayerekeza zotsatira. Kunapezeka kuti msonkho osachepera ali woposa masamu monga zina zonse. Kodi misonkho amalipidwa kuti bajeti ya SP mu nkhani iyi? Muyenera kupereka msonkho osachepera, ndiko 1000 rubles. Ndipo kusiyana rubles 1,000 ndi 750 rubles mukhoza kuyikapo mu zolowa 2014.

Mawerengedwe a ndalama pasadakhale pansi dongosolo wosalira msonkho

Kumapeto kwa kotala ayenera kudziwa kuchuluka kwa ndalama kwenikweni analandira kuyambira chiyambi kwa chaka. Ngati inu ntchito revenues opanda ndalama sakugwirizana, muyeneranso kudziwa kuchuluka kwa ndalama ndi kuchotsera izo pa mtengo wa ndalama. Chiwerengero chifukwa ndi kuchulukitsa ndi mlingo Akutsatira: 6 peresenti kapena 15, motero. Ya chiwerengero chonse chiyenera deducted kuchuluka kwa premiums analipira inshuwalansi (nkhani za iwo kenako) ndi ogwira ntchito analipira m'chipatala. Komanso deducted ku pasadakhale kale miyezi itatu iliyonse kuyambira chiyambi cha chaka malipiro ofanana.

Dongosolo setifiketi

Tsopano ife kukuuzani zomwe misonkho kulipira SP, amene anagula setifiketi ya kukhazikitsa bizinesi. Choyamba, malonda ayenera pasanathe masiku 25 pambuyo anayamba ntchito setifiketi kulipira wachitatu wa mtengo wake, pamene otsala kulandilidwa ndi mphambu ziwili - pasanafike 30 masiku pamaso malekezero nthawi msonkho. mawu awa ntchito ngati setifiketi ya mwapatsidwa kwa miyezi isanu ndi umodzi, mwinamwake zinthu ndalama zonse uyenera kulipiridwa kwathunthu pasanathe masiku 25 kuchokera isanayambike kanthu. Monga mode chosavuta, mungathe kugwiritsa ntchito dongosolo setifiketi, pamene ndalama chaka sadzakhala upambana miliyoni 64,02 rubles.

mtengo Maluso tiyenera kuyesetsa ndi chilinganizo: zokolola pakati kuchulukitsa ndi 6 peresenti. Kukula kwa Nawonso achichepere, komanso pa UTII zimatengera mtundu wa ntchito. Mwini setifiketi adzakhala osapatsidwa misonkho pa chuma, ndalama, phindu anawonjezera msonkho, msonkho munthu. Ngati ntchito si wonyamulidwa, mtengo wa setifiketi adzakhala ayenera kulipira.

zopereka Insurance ndi misonkho kopeleka malipiro

Mukudziwa kale zimene misonkho amalipidwa SP. Onse malipiro pamwamba ndi wazamalonda ayenera kupanga, kaya kukhalapo kapena kusapezeka kwa antchito ake. Koma premiums inshuwalansi ndi misonkho kopeleka malipiro amalipidwa basi zochokera chiwerengero cha antchito. Zikuphatikizapo zopereka ku thumba la ndalama za penshoni - 22 peresenti ya malipiro lalikulu; mu Medical Foundation - peresenti 5.1; mu FSS - peresenti 2.9 Nchito (pa zosakhalitsa inshuwalansi kulumala, kuphatikiza umayi ..) ndipo anthu 0.2 inshuwalansi matenda akatswiri ndi ngozi). Kukula kwa chigawo otsiriza kungakhale yaitali (malinga ndi mtundu wa ntchito wazamalonda).

Wamalonda ali kulipira malipiro kwa Fund ndi penshioni (2014 kuchuluka kwa 17 328, 48 rubles) ndi inshuwalansi (2014 - 3399,05 rubles). Kuchuluka okwana ndalama, Choncho, adzakhala wofanana 20,727.53 rubles. N'zotheka kulipira mpukutu pamodzi kapena pang'onopang'ono mpaka 31.12.2014 chaka.

Luso 2014.

Luso wasanduka zopereka zina kwa thumba penshioni, sonyezani pa mlingo wa 1 peresenti ya ndalama, ngati ali oposa mazana atatu ndi zikwi. kuchuluka adzakhala kunditumiza ku bajeti pasanafike pa tsiku loyamba la April chaka chotsatira.

Amalonda amene satero, ntchito lathyathyathya msonkho kapena mode chosavuta pa mlingo wa 6 peresenti ya antchito mwina, pa kuchuluka lonse la zopereka kuchepetsa msonkho kwa chaka. Anthu amalonda kuti ndi antchito ndi ntchito yomweyo msonkho chithandizo, akhoza kuchepetsa ndalama msonkho, koma osati maperesenti oposa makumi asanu a msonkho chaka-yotsiriza. Pamene m'Chingelezi chosavuta ulamuliro pa mtengo wa peresenti 15 zopereka penshioni amaonedwa ndalama wamba, komanso pa mode ambiri.