Misonkho ya amalonda munthu mu gawo la ritelo.

Kafukufuku amalonda munthu amene amakhazikika mu kugulitsa ritelo katundu kupyolera malonda zipinda dera osapitirira 150 m2 ndi zinthu chosakhalitsa ikuchitika padziko dongosolo UTII. Motero chiwerengero cha ogwira ntchito chinkhoswe mu mathandizidwe ritelo, sayenera upambana anthu 100.

Tax kuchita masamu aliyense kotala ndi chilinganizo zotsatirazi: S * B * K1 * K2 * 15% pomwe S - malonda m'dera; B - m'munsi zokolola, amene mtengo walembedwa mwa lamulo; K1, K2 - mfundo komanso kumatanthauza malamulo.

Makamaka amalonda munthu misonkho, malonda kudzera zinthu chosakhalitsa ali mu njira ya kuwerengetsa UTII. Pakuti mafoni malonda msonkho masamu motere: (R1 + R2 + R3) * B * K1 * K2 * 15%

kumene R1 - Kuchuluka kwa antchito m'mwezi woyamba wa kotala, kuphatikizapo wazamalonda ndi; R2 - kwa mwezi wachiwiri; R3 - mwezi wachitatu; B - m'munsi zokolola; K1, K2 - koefishienti.

Malo malonda n'kupuma ndipo sanali n'kupuma zotsatirazi ndondomeko kuwerengetsa malo zosakwana 5m2 anapereka: (N1 + N2 + N3) * B * K1 * K2 * 15%

kumene N1 - chiwerengero cha malo malonda m'mwezi woyamba wa kotala ya; N2 - kwa mwezi wachiwiri; N3 - mwezi wachitatu; B - m'munsi zokolola; K1, K2 - koefishienti.

Misonkho ya amalonda munthu pa UTII boma sikudalira malo ogulitsira ndi ndalama ndi sikutanthauza ndalama chitsimikiziro. Pofuna kuonetsetsa bwinobwino audits msonkho, mfundo zotsatirazi tiyenera kuziganizira:

1. Maganizo a mtundu wa ntchito. Ogula kugula angakhale anthu osati kokha, komanso mabizinesi kuti agule katundu zolinga malonda. Choncho, mitala, kawirikawiri amakhala ndi mavuto ndi delineation wa chipiku ndi ritelo. Malinga ndi Civil Code, kusiyana waukulu pakati pa mitundu ya malonda ndi cholinga wa kugula, kugulitsa ritelo katundu anazindikira ntchito. Komano, msonkho Code si amalowerera udindo pa SP kuti adziwe za tsogolo la kasitomala anagula katundu, kupeza muyezo ritelo kokhako ndi kukula kwa maofesi ritelo. Kwa anthu amalonda munthu UTII misonkho dongosolo anali ndi zifukwa ndipo mosakaika akuluakulu msonkho, makasitomala makampani amalimbikitsidwa kulowa wotuluka ritelo yogula ndi malonda. Malipiro akhale mu ndalama ndi cashless (Finance Letter № 03-11-04 / 3/20 wa 18.01.06).

2. posungira zolembedwa natsimikiza kukula kwa malo ritelo. Vuto ambiri ndi audits msonkho ndi UTII zina mlandu chifukwa underreporting zamitundu wazamalonda ritelo danga. Ngati malonda ntchito mbali sitolo kuti alibe omveka bwino ndi okwanira kukhala pangano kwa zaka zitatu yapitayi amene panopa, kumene kumasonyeza patsogolo onse ndi chidule cha dipatimenti. Ngati kugulitsa katundu ikuchitika kudzera osiyana chipinda m'dera limatchula Chikhazikitso UTII ayenera kutsatira explication ndi zikalata zina kufufuza ku sitolo. M'pofunikanso anatsindika kuti amalonda misonkho kokha pamaziko a m'dera la maholo malonda, malo, maofesi a kayendetsedwe ndi maofesi ena wothandiza mu mawerengedwe a msonkho sali m'gulu.

Amalonda omwe si woyenera kuti ntchito UTII chifukwa chopitirira malire mwachindunji, tiyenera kugwiritsa ntchito ankhanza msonkho ena: zazikulu kapena m'Chingelezi chosavuta. Komabe, eni unyolo waukulu ritelo ndi kugula malo oposa 150 m2 analembedwa pa mfundo zosiyanasiyana za amalonda mwa chimango anakhazikitsa kuti UTII, chotero chimatetezera ufulu kupereka msonkho ndi kuchepetsa ndalama za kampani.