Mtengo wa katundu ku USN IP, LLC

Mpaka posachedwa, mabungwe ogwiritsa ntchito USN sanapereke msonkho wa msonkho, womwe unali ubwino wa dongosolo la msonkho losavuta. Pomwe polojekitiyi yakhazikitsa malamulo atsopano kuyambira 2015, makampani osavuta akuyenera kutumiza msonkho umenewu ku bajeti. Zinthu izi sizinaperekedwenso kwa anthu onse osavuta komanso osati ku nyumba zonse zomwe zimagwira nawo ntchito. Tidzawona ngati USN ikulipira msonkho wa katundu, kodi ndi ndalama zotani zomwe mukuyenera kutengeramo, ndi zinthu ziti zomwe muyenera kuziganizira kuti muzilongosole bwino ndikulipira nthawi.

Kodi makampani amakhudza bwanji zatsopano?

Kuyambira kumayambiriro kwa chaka chino, makampani ku USN akhala akulipira msonkho pa katundu wogwiritsidwa ntchito popanga zinthu. Misonkho ya msonkho imatanthauzidwa ngati mtengo wa cadastral wa chinthucho. Kusintha kumeneku kwakhalapo kale kumakhudza mabungwe ogwirira ntchito ku UTII - kuyambira theka lachiwiri la chaka chatha. Izi zikuchitika chifukwa cha msonkho wa pachaka womwe unakhazikitsa boma.

Ogulitsa ulimi akugwiritsa ntchito boma la ECC losavuta samawerengera misonkho pazinthu zomwe zilipo, chifukwa zimagwira ntchito okha monga amalonda, omwe ndi anthu pawokha. Chiwerengero cha mawerengedwe ndi IP chikugwiritsidwa pansipa.

Kodi ndi zinthu ziti zomwe zimayikidwa misonkho?

Onani kuti nyumba zokha zapadera zimayesedwa, zimayesedwa pa mtengo wa cadastral. Tiyeni tiganizire zomwe zinthu zosasinthika zimayenderana ndi msonkho, tidzakhala tikudziŵa momwe angayankhire komanso momwe angakhalire IP and LLC akuwerengedwa pa msonkho wa USN. Izi zikuphatikizapo zinthu zogulitsa nyumba zomwe:

• Zalembedwa pa tsamba la bizinesi monga katundu wokhazikitsidwa, zinthu zomangidwira kapena zogwiritsidwa ntchito, ndipo zimagwiritsidwa ntchito pa zofunikira zogulitsa;

• amatchulidwa m'ndandandanda wazomwe zimakhala ndi malo ogulitsa katundu komanso mtengo wawo umatanthauzidwa ngati cadastral.

Popeza kuti msonkho umenewu ndi dera lachigawo (kutanthauza bajeti ya bungwe la Russian Federation), limayang'aniridwa ndi mphamvu za dera. Mndandanda wa katundu wokhala ndi chiwerengero cha cadastral umavomerezedwa ndi akuluakulu a mayiko akuluakulu, akusinthidwa chaka ndi chaka ndipo asanatulukepo pa January 1 pa nthawi yobwera. Nyumba iliyonse yomwe ili pamndandandawu iyenera kukhala ndi nambala ya cadastral, adiresi yomwe ilipo, ndi zikuluzikulu zamakono. Luso la USN likulipira msonkho wa katundu ngati malo ali pandandanda. Ngati simunatchulidwe mndandandawu, ndiye chifukwa cha malonda osavuta omwe alibe msonkho pa msonkhanowu m'chaka chomwecho ndipo palibe ntchito yothetsera msonkho.

Zigawo za nyumba zogulitsa malingana ndi msonkho

Malamulo atsopano owerengetsera msonkho amakhazikitsidwa ndi Code Tax kwa magulu angapo a zinthu:

• malo ogwira ntchito, zamalonda / zamalonda;

• Malo opanda malo ogwiritsidwa ntchito kapena oyeneredwa ku maofesi, maofesi, malo ogulitsira malonda, kusamalira malonda ndi makampani ogulitsa;

• katundu wa mabungwe akunja omwe sagwiritsidwe ntchito pa gawo la Russia;

• Zinthu zokhala pakhomo zomwe siziwonetsedwera muzitsambala monga chuma chokhazikika ndi cholinga chokweza kapena kugwiritsidwa ntchito ngati mahotela kapena mankhwala ogulitsidwa.

Ngati katundu wa malonda sakugwirizana ndi izi ndipo sangatchulidwe mu mndandanda wa m'deralo, ndiye kuti sikunali koyenera kubweza msonkho wa msonkho ngati mukulipira msonkho wokhoza msonkho.

Njira yowerengetsera

Ngati malo omwe alipo mu kampani akugwirizana ndi zonse zomwe zalembedwazo ndipo zikuphatikizidwa muzinndandanda zosindikizidwa za zinthu zomwe zili ndi chikhazikitso cha cadastral, ndiye ndikofunikira kuwerengera ndi kulipira msonkho wa katundu wa mabungwe a USN. Malipiro oyendetsera katatu amaperekedwa kwa iwo. Akuluakulu a m'deralo amaika malipiro awo payekha, koma nthawi zambiri malipiro amakhalabe nthawi ya malipoti: kwa kotala 1, miyezi isanu ndi umodzi, miyezi 9. Ndipo kumapeto kwa chaka ntchitoyi imapanga chiwerengero chomaliza cha kulipira msonkho, imadzaza ndi kulengeza.

Kulemba njira

Misonkho ikuwerengedwa motere: H = K * C / 100, kumene K-mtengo wa cadastre, C - msonkho wa msonkho. Powerengera ndalama zowonjezera, ndalama zomwe zimapezeka zimagawidwa ndi 4 - ndi chiwerengero cha nthawi ya malipoti pa chaka. Malipiro a theka la chaka, miyezi 9 ndi chaka ndi chiwerengero cha ndondomeko yomwe yaperekedwayo imasiyanitsa zopititsa patsogolo.

Miyeso yoyenera

Mtengo wochuluka wa msonkho wogwiritsidwa ntchito ku msonkho wa zinthu ndi cadastral mtengo ndi 2%. M'kupita kwa nthawi mpaka kumapeto kwa 2015, zosankha za boma za m'deralo zingachepe kwambiri. Mtengo umadalira makhalidwe ndi chigawo cha chinthucho, komanso pa malo. Pezani momwe mitengoyi ikugwiritsidwira ntchito m'dera lanulo, ndi zophweka - mfundo zambiri zimaperekedwa ndi malo ovomerezeka a Federal Tax Service.

IP pa USN: msonkho wa katundu

Olemba malamulo amavomereza kuti amalonda okhaokha samakhudza zatsopano. Koma sitinganene kuti msonkho wolemetsa umawonjezera kokha makampani omwe ali osavuta. Amalonda ogwiritsa ntchito zinthu zamalonda ku bizinesi zomwe zikuphatikizidwa mndandanda wa zinthu za cadastral amalipira msonkho molingana ndi ndondomeko yosiyana. IP musawerengere msonkho mosasamala, chifukwa iwo ndi anthu pawokha. Inspectorate amachita izi mwazidziwitso zomwe zilipo ku Inspectorate ya Tax and notified it in writing, monga munthu wachinsinsi. Ndalama ya msonkho wowerengedwayo ikuwonetsedwa mu chidziwitso. Mwa kuyankhula kwina, amalonda amalinso kulipira msonkho ku USN. Kulipira kwafupipafupi kokha ndikosiyana. Kupititsa patsogolo kwa IP sikunapangidwe. Nthawi yomaliza ya msonkho pa chidziwitso ndi 1 Oktoba pambuyo pa chaka chotsatira nthawi ya msonkho. Ndiko kulipira msonkho kwa 2015, IP iyenera kusamutsidwa isanafike pa October 1, 2016.

Mtengo pa katundu ndi USN: zitsanzo za mawerengero

Tiyeni tione zitsanzo zina za kuwerengetsa msonkho wa katundu chifukwa cha mtengo wa cadastral.

Chitsanzo No. 1: bungwe la Moscow lili ndi nyumba yokhala ndi yokhayo yomwe ili ndi mtengo wapatali wa mabomba 50,250,000, omwe ntchito yamalonda imakhazikitsidwa. Tidzawerengera ndalama zowonjezera: 50 250 * 1,7 / 100/4 = rubulu 213,56 zikwi. Nthawi zina malo ogwira ntchito ndi ofesi kapena ofesi yamalonda, m'pofunikira kupeza ndalama zowonjezera, malinga ndi mtengo wogulitsa mu cadastre lonse, ndikupanga chiwerengero chofanana ndi malo omwe akukhalapo.

Chitsanzo Chachiwiri: Kampaniyo ili ndi malo ogwira ntchito ku Moscow ndipo ili ndi mamita 102 omwe ali pa malo osungirako malo, mtengo wa cadastral umene ulipo 650 800,000 rubles, ndipo malo ake onse ndi 5203 m ² . Fotokozani mtengo wa malo malinga ndi cadastre: 650 800/5203 * 102 = 12 758.33 zikwi ruble. - msonkho wa chaka 12 758.33 * 1.7 / 100/4 = 3189.58,000 rubles. - kubwezeretsa katatu.

Makamaka ayenera kulipidwa kuunika kwa msonkho ngati katundu wagula kapena wogulitsidwa. Ngakhale patsiku la kugula kapena kugulitsa, mwezi umene unachitikira umatengedwa kukhala wathunthu.

Chitsanzo Chachitatu : bungwe linagula malo osakhalamo, atatulutsa zikalata zonse pa February 25th. Mtengo wa msonkho umene amavomereza m'derali ndi 1%. Mtengo wa cadastral wa chinthucho ndi rubles 20 650 zikwi.

Tidzawerengera ndalama zomwe zidzaperekedwe pa gawo limodzi. Popeza chinthucho sichinagwiritsidwe ntchito kuyambira kumayambiriro kwa chaka, timadziwa chiwerengero cha miyezi yonse. Nyumbayi idagulidwa mu February, choncho, imagwiritsidwa ntchito popanga miyezi 11, yomwe miyezi iwiri - m'gawo loyamba. H = 1/4 * 20 650/3 * 2 * 1% = rubanda 34.42 zikwi. - malipiro a 1 kotala; Н = 1/4 * 20 650 * 1% = rubles 51,625 zikwi. - Malipiro a gawo lachiwiri. Kotero, msonkho wa katundu umayesedwa kwa USN.

Pomaliza

Makampani ayenera kuyang'anitsitsa chidziwitso chomwe chiwerengero cha cadastral chimachokera. Si zachilendo kuti phindu labwino likhale lopanda pake chifukwa chosiyana pakati pa luso la nyumba ndi nyumba kapena kuyika mndandanda wa zinthu zomwe sizikugwirizana ndi machitidwe awo ndi ziyeneretso zofunikira. Mwachitsanzo, malo osungiramo katundu angagwirizane molakwika ndi nyumba zamalonda kapena zamalonda. Kuchotsa chinthu choterocho kuchokera pa mndandanda ndikubwezeretsanso msonkho umene ungatheke pokhapokha pa chisankho cha khoti. Mpaka nthawi imeneyo, idzayenera kulipiridwa. Tawonani kuti zisanachitikepo, ndipo pokhalapo umboni wolemera, zigamulo za khoti zinapangidwa kuti zithandize olipidwa.

Ngati chigamulocho chikapanga chisankho pa kusintha kwa mtengo wa chinthu kuchokera kwa cadastre, chimawerengedwa kuchokera pa nthawi ya msonkho pamene pempho loyesa kufufuza lidaitanidwe.