Tax USN - ndichiyani mawu osavuta, mmene masamu

Malamulo a ku Russia amalola makampani ogulitsa kugwira ntchito mu USN mode. Ndi chiyani? Iyi ndi njira yapadera ya msonkho, zomwe zikutanthauza kuchepa kwakukulu kwa chuma cha makampani. Izi zimachokera ku kuchepetsa chiwerengero chowerengera ndalama zomwe zimagwiritsidwa ntchito mosungiramo chuma, komanso kuchepetsa zifukwa zodziŵira zigawo zake. Pa nthawi yomweyi, kampaniyo imakhala ndi maudindo angapo, kukwaniritsidwa kwake komwe kudzafunidwa ndi msonkho. USN ndi boma lomwe limatsogolera ntchito za makampani a ku Russian, koma sizitanthawuza kuti salipira malipiro a malamulo, komanso kupereka kupereka malipoti oyenera ku matupi oyenerera. Kodi nchiyani chomwe chiri "chophweka"? Kodi ndizosiyana bwanji zomwe zimachitika pakuchita zoyenerera?

Zambiri zokhudza USN

Tiyeni tione mfundo zofunika zokhudza USN. Ndi chiyani? USN, kapena dongosolo losavuta la msonkho, limaperekedwa ndi Code Tax. Odziwika kwambiri pakati pa oyamba kumene. Chowonadi ndi chakuti USN zizindikiro zambiri zimapindulitsa kwambiri kuposa kachitidwe ka msonkho kaŵirikaŵiri - OCH, yomwe imagwiritsidwa ntchito m'magulu akuluakulu.

Kuphweka mu boma la msonkho lomwe likuwerengedwa likuwonetsedwa osati pokhapokha pa kuchuluka kwa malipiro oyenera kulipilira, komanso ponena za njira zogwirira ntchito. Pali ochepa mwa iwo ndi USN.

USN Magwiritsidwe Ntchito

Tiyeni tiphunzire kufunikira kwa USN (ichi ndi chiani) mwatsatanetsatane. Taganizirani za "zosavuta" pambali ya malamulo a Russian Federation kuti agwiritse ntchito. Monga tanenera pamwambapa, kuyembekezera kugwiritsa ntchito kayendedwe ka malipirowa kungayambitse amalonda - omwe ali ndi bizinesi yaying'ono. Koma ndi zotani zomwe zidzakhala pano? Pofuna kugwiritsa ntchito njira yoyenera, pomwe msonkho wa USN ulipiridwa, malondawo ayenera kukwaniritsa zofunikira zofunika izi:

- imagwiritsa ntchito antchito oposa 100;

- ndalama za pachaka za kampani sizidutsa ma ruble 60 miliyoni. (Mukutanthauzira kwina - ruble 45 miliyoni kwa miyezi 9 ya chaka cha msonkho);

- kuwonongeka kwa chuma - osati ma ruble oposa 100 miliyoni.

Pali zina zofunika. Kotero, gawo mu mwiniwake wa likulu lapadera ndi mabungwe ena mu kampani yogwira ntchito ya USN sayenera kukhala oposa 25%. Ndiponso, kampaniyo sungakhoze kukhala ndi othandizira kuti agwiritse ntchito USN.

Kodi ndikhoma msonkho wotani?

Pofuna kumvetsetsa bwino momwe mchitidwe wa msonkho wophweka ulili, kodi ndi chiyani, tidzakambirana mwatsatanetsatane madalitso omwe gulu lomwe limagwira ntchito mu boma loyenera la msonkho limalandira. Chinthu chachikulu cha misonkho yowonjezera ndi chakuti dongosolo la kuwerengera ndi malipiro a bajeti amalozera misonkho yambiri yomwe imakhala ya DOS. Zina mwazo: msonkho wa phindu (kuphatikizapo malipiro ochokera ku malipiro ndi mitundu ina ya mangawa), pa katundu, VAT, msonkho waumwini kwa wogulitsa malonda - ngati IP. Komabe, nthawi zina, udindo wokwaniritsa malipiro oyenerera umasungidwa ndi kampani - mwachitsanzo, ngati wogulitsa msonkho. Kapena ngati amapanga zikalata zomwe zimasonyeza kufunika kulipira misonkho. Tidzayang'ana zochitika zofanana panthawi ina.

Mitundu ya msonkho pa USN

Kodi ndi chiyani chomwe chiyenera kulipidwa kwa mwiniwake wa bizinesiyo kuti mutengere ndalamazi? Malamulo amapereka ndondomeko ziwiri za midzi yake ndi boma. Pachiyambi cha izi, maziko okhometsa msonkho amapangidwa phindu la ndalama za kampaniyo. Pa izo, 6% akuyenera kulipiritsa ku Treasury. Mtengo wa USN sungaganizidwe. Chinthu chinanso ndi chiwerengero cha ndalama zomwe zimagwiritsidwa ntchito ndi zizindikiro za kampani. Pa izo, 15% akuyenera kulipiritsa ku Treasury. Pogwiritsa ntchito ndondomekoyi, ndalama za SPD ndi zofunika kwambiri. Choncho, ngati ali ofanana kapena kupitirira ndalama, ndiye kuti msonkho sungapangidwe.

Ndiyi iti mwazinthu ziwiri zomwe zimayikidwa bwino zomwe zimakhala zabwino kwa wogulitsa malonda? Mwachiwonekere, izi zatsimikiziridwa ndi bizinesi lapadera malonda. Ngati akupereka ntchito, ndiye kuti ali ndi ndalama zochepa. Pankhani iyi, ndi kopindulitsa kwambiri kulipira misonkho pa ndalama. Ngati munthuyo ndi mwini sitolo, ndiye kuti ndalamazi zidzakondwera. Mu malonda, pafupifupi ndondomeko yopindula ndi pafupifupi 10-15%. Pachifukwa ichi, ndi zopindulitsa kwambiri kulipira ndalama pa phindu. Tiyeni tione chitsanzo chomwe maonekedwe amavomereze kuti muwone momwe chizoloŵezi china chimapindulira kwambiri, ndipo chimakhala china.

Chitsanzo chowerengera USN

Ntchito yathu ndi kupeza mayendedwe omwe amalola ife kudziwa momwe tingagwiritsire ntchito USN. Zowonjezera, ndalama za kampani ndizimene zimapangitsa kuti adziwe kuti ndizofunika kwambiri. Tiyeni tikambirane zitsanzo zenizeni zogwiritsira ntchito dongosolo loyamba kapena lachiwiri la chiwerengero cha USN chidzawonetseredwa bwino.

Tiyerekeze kuti foniyi imapereka chithandizo cha zikalata zosindikizira ndi kusinkhasinkha. Ndalama zowononga zidzakhazikitsidwa pogula mapepala ndi kujambula fomu za IFI (tidzavomereza kuti tili ndi awiri mwa iwo ndipo ali ndi mphatso ngati ndalama, chifukwa chake salipiranso ndalama), magetsi, komanso kubwezeretsa ntchito kwa antchito.

Tiyeni tiyambe pofufuza momwe ndalamazo zingakhalire. Tiyerekeze kuti kampaniyo ikugwiritsira ntchito anthu 2 omwe ali ndi malipiro a ruble 25,000. Mtengo wa pepala ndi utoto pamtundu waukulu wa malonda ogwiritsira ntchito chipangizo chimodzi cha masamba 700 patsiku udzakhala makombola zikwi khumi. Mwezi uliwonse. Zopereka zofunika kwa FIU, FSS ndi MHIF kwa antchito - pafupifupi 30% ya malipiro awo. Choncho, ndalama zomwe zimagwiritsidwa ntchito pa ndalama zomwe zimapita ku malipiro a antchito a kampaniyo ndi kukwaniritsa malingaliro awo aumphawi zidzakhala za rubles 65,000. (Misonkho ya ziwiri ndi 30% ya zopereka za ndalama). Onjezerani ma ruble zikwi khumi., Amene adzapita kukagula pepala ndi pepala. Zimakhalapo, ndalama zonse pamwezi pamwezi - 75,000 rubles.

Kodi ndalama zomwe akuyembekezerapo kampaniyi ndi ziti? Pafupifupi mtengo wosindikizira 1 pepala m'midzi yayikuru - 3 makaluble. Timachulukitsa chiwerengerochi ndi 700, ndipo kenako 30 (timavomereza kuti khama limagwira ntchito tsiku lililonse). Zimatuluka zikwi 63 za ruble. Koma tili ndi makina awiri. Onsewo, adzabweretsa mabiliketi 126,000. Zotsatira. Tiyeni tiwonenso zithunzi pafupifupi 100 pa tsiku. Mtengo wokonza mtengo uliwonse - ma ruble asanu. Zotsatira zake, timapeza pulojekiti pafupifupi mabiliyoni 15 a ruble. Mwezi uliwonse. Malipiro onse a kampani ku mautumiki onse - 141,000. Phindu lopindulitsa ndalama - 66,000 rubles.

Kodi ndondomeko yotani kuti musankhe kulipira USN? Timadziwa ndalama ndi ndalama. Ngati tibweza msonkho wa boma pa ndalama - 6% kuchokera pa rubles 141,000, ndiye tidzakhala ndi rubles 132,000 540. Ngongole yopindula pakaliyiyi idzakhala 57,540 rubles. Ngati tipereka msonkho kwa boma kuchokera pa kusiyana pakati pa ndalama ndi ndalama - 15% ya mabulu 66,000, ndiye tidzakhala ndi ruble 56,100. Net profit. Mwachiwonekere, malipiro a USN pakuwerengera msonkho pazopepalayi ndi opindulitsa kwambiri.

Inde, mawerengero awa ndi chitsanzo chovuta kwambiri. USN ikhoza kukhala yopanda phindu, ngati chifukwa cha zifukwa zilizonse, mwachitsanzo chifukwa cha kusintha kwa nyengo pakufunidwa, ndalama sizingakhale monga chitsanzo chathu. Zikuwoneka kuti makasitomala akuluakulu a makampani akusindikiza ndi kusanthula: ophunzira, ophunzira a sukulu, lyceums - m'chilimwe amapuma. Koma lamulo silikupereka kusintha kwa kanthawi mu ulamuliro wa msonkho m'chilimwe. Choncho, mwiniwake wa kampaniyo kupereka mtundu woyenera wa mautumiki ayenera kuwerengera kusintha komwe kuli kofunikira pa kuyeserera kayendedwe ka ntchito yabwino mu USN.

Misonkho ndi malipiro a USN

Pansi pazinthu zonse ziwiri, ntchitoyo iyenera kukwaniritsa udindo wake osati kungotumiza misonkho ku Federal Tax Service, komanso kupereka malipiro oyenera ku ndalama za boma - FIU, FSS ndi MHIF. Ngati chochitika chalamulo chochita bizinesi ndi LLC, ndiye kuti wogulitsa malonda akupereka ndalama zowonetsera ndalama kwa antchito ake okha. Ngati munthu akuchita bizinesi monga IP, ndiye kuti ayenera kupereka malipiro kwa FIU, FSS ndi MHIF. Pa nthawi yomweyi, ali ndi ufulu wosamutsa 100% pa msonkho. Chifukwa cha mwayi uwu, amalonda ochuluka samadzimva kuti ali ndi ndalama zowonjezera chifukwa chofunikira kulipira malipiro awo enieni.

Monga lamulo, mabungwe ogwira ntchito pansi pa USN, zopereka ndi msonkho wa mtundu wosiyana samazilipire. Komabe, pali zifukwa zambiri zovomerezeka zogwiritsira ntchito ndalama zina za makampani pansi pa "njira yosavuta". Zina mwazo ndizo zifukwa zokhudzana ndi zosangalatsa. Mapangidwe awo akhoza kugwirizanitsidwa ndi malonda a dziko la Russian Federation omwe amafunikira zikalata zoyenera, kugula zinthu za mafuta, kugulitsa zakumwa za mowa ndi katundu wina wodabwitsa (kuphatikizapo kutengedwa kapena kusamalidwa), komanso kugulitsidwa kwa katundu wotumizidwa ku Russian Federation kuchokera ku Republic of Belarus. Makampani ena omwe amagwira ntchito pansi pa msonkho wokhoma msonkho amalipiritsa ndalama ndi misonkho, madera, kayendedwe ndi misonkho yamadzi, komanso ndalama zomwe zimaperekedwa ndi lamulo logwiritsa ntchito zamoyo.

Malipiro a misonkho ndi USN ndi njira zowonetsera

Tinaphunzira chidziwitso chofunikira pa boma losavuta la msonkho la mabungwe a Russia, USN. Chomwe chiri, kodi ubwino wake waukulu, talingalirapo. Tsopano tikhoza kufufuza njira zina zomwe zingagwiritsidwe ntchito ndi "zosavuta". Mbali yokhudza njira yothetsera msonkho woyenera ndi yosangalatsa.

Ponena za udindo umenewu, lamulo limakhazikitsa nthawi yapadera. USN - boma lomwe likufuna kutumiza ndalama zowonongeka pa bajeti ndi makampani. Malamulo amafunika kwa amalonda, kugwira ntchito "mophweka", kutengerapo ndalama zowonjezera - pasanathe masiku 25 kuchokera kumapeto kwa nthawi yokhoma msonkho. Zitha kukhala gawo loyamba, theka la chaka, miyezi 9. Kusonkhanitsa pambuyo pa chaka cha msonkho chikhoza kusamutsidwa ku bajeti mpaka March 31 - kwa eni LLC, mpaka April 30 - kwa IP.

Mbali ina yofunika ya ntchito yeniyeni ya malonda mu njira ya USN ndipoti. Tanena pamwambapa kuti zofunikira zomwe mwiniwake wa bizinesiyo akuyenera kuti zikhale zosavuta-ndikoti, sipadzakhala kufunikira kutumiza fomu yambiri ya mauthenga ku Federal Tax Service. Ndipotu, chikalata chachikulu chomwe mukufunikira kutumiza nthawi yomweyo munthu wamalonda ku Federal Tax Service ndi msonkho wobwerera. Iyenera kuperekedwa pamaso pa March 31 a chaka, zomwe zikutsatira malipoti - eni a LLC, mpaka April 30 - IP. Chidziwitso cha msonkho ndi mawonekedwe ovomerezeka, ndipo Federal Tax Service idzatha kupereka chitsanzo chake. USN - boma limene limagwirizanitsidwa ndi kuchuluka kwake kwa malipoti. Komabe, simungakhoze kuiwala za kufunika kopereka chidziwitso kwa wogulitsa malonda. Kuyang'ana chitsanzo chodzaza tsamba lake loyamba kungakhale kotere.

Mapangidwe a chikalatacho ndi osavuta. Chinthu chachikulu sichiyenera kulakwitsa pa chiwonetsero cha deta yanu ndi ziwerengero zosonyeza malonda.

Ngati ntchitoyo ndi wothandizira msonkho

Kwa makampani omwe ali ndi udindo wokhometsa msonkho, lamulo limakonzeratu maudindo ena okhudzana ndi kupereka malipiro osiyanasiyana pa chuma. Mwachitsanzo, makampani omwe amapanga antchito pansi pa ntchito zothandizira ntchito kapena maulamuliro a boma pamsonkhano wa boma ayenera kulipira msonkho waumwini ndi malipiro oyenera kwa antchito kapena makontrakitala.

Makampani omwe ali pamtundu wokhometsa msonkho amafunikanso kupanga njira zingapo zowonetsera zomwe zingathe kulembetsa mndandanda watchulidwa pamwambapa. Kotero, mwachitsanzo, za mtundu wofanana, mabungwe ogulitsa mabungwe ayenera kuzipereka kwa FSS mawu owerengedwa molingana ndi kukhazikitsidwa - mpaka tsiku la 15 la mwezi womwe ukutsatira nthawi ya msonkho. Okhometsa msonkho ali ndi maudindo apadera kwa FIU, ayenera kulemba fomu RSV-1 ku malowa - pasanafike tsiku la 15 la mwezi wachiwiri, womwe ukutsatira nthawi ya malipoti. Panthawi imodzimodziyo, FIU imaperekanso uthenga uliwonse. Nthaŵi zina, malonda ali ndi udindo wa wogulitsa msonkho pambali ya kulipira VAT. Mkhalidwe umenewu, ofesiyo ikuyenera kugonjera ku Federal Tax Service chidziwitso choyenera pamaso pa tsiku la 20 la mwezi womwe ukutsatira nthawi ya malipoti. Ngati kampani ikulipira malipiro, m'pofunikanso kutumiza chidziwitso, chomwe chidzawonetsera chiwerengero cha msonkho.

Malingana ndi zotsatira za chaka, mabungwe ogulitsa msonkho ayenera kudutsa: ndondomeko yowerengetsera ndalama ku FSS (mpaka pa January 15), chidziwitso pa chiwerengero cha antchito, chidziwitso cha VAT (pamaso pa January 20), mawonekedwe a RSV-1, komanso mauthenga apadera ku FIU (mpaka 15 February); Information pa fomu 2-NDFL (isanafike pa 1 April), chilengezo pa msonkho wa nthaka ndi zoyendetsa (mpaka pa February 1).

Momwe mungasinthire ku USN

Kotero, ngati muyesera kufotokozera za USN (zomwe ziri) m'mawu osavuta, ndiye kuti mukhoza kudziika pa mawu otsatirawa: USN ndi boma lolipira ndalama ku chuma, zomwe zimatenga msonkho wochepa, ndipo ndizolimbikitsa kwambiri kuyambitsa bizinesi. Koma kodi mwiniwakeyo ali ndi ntchito yotani kuti apindule ndi ubwino wa "kuphweka"? Palinso ndondomeko zikuluzikulu ziwiri zamasulira ntchito za fimayi ku boma loyenerera.

Poyamba, kuyambitsidwa kwa dongosolo la msonkho losavuta pa nthawi yolembetsa kampaniyo ndi Federal Tax Service ikuyembekezeredwa. Pachifukwa ichi, wogulitsa malonda ayenera kutumiza chidziwitso ku Federal Tax Service pamodzi ndi phukusi la zolemba zofunika pakukonzekera kalatayi polowera kampani ku registers. Chitsanzo chodziwika chodzaza chimakhazikitsidwa motsatira ndondomekoyi. USN ndi boma limene bungwe lingasinthe mkati mwa masiku 30 mutatha kulembetsa boma polemba ndondomeko yoyenera ku Federal Tax Service. Iye akhoza kuwoneka monga chonchi.

Chigwirizano chachiwiri chimaonetsa kuti kampaniyo idzasamutsidwa ku USN kuchokera ku mayiko ena a msonkho. Chinthu chachikulu ndikukumbukira kuti lamulo limakhazikitsa nthawi zina. USN yatsegulidwa kuyambira pachiyambi cha chaka chotsatira cha msonkho. Pansi pa chiwembu chachiwiri, wogulitsa malonda amayenera kupereka chidziwitso ndi Federal Tax Service.

Kuipa kwa USN

Kotero, taphunzira za mtengo wa msonkho wa USN, chomwe chiri ndi momwe amawerengeredwera. Ubwino wa "zophweka" ndiwowonekera. Koma pali mavuto ena a USN. Choncho, ntchito yomwe yakhala ikuwonjezeka kwambiri, mwachitsanzo, pamapeto pa mgwirizano waukulu, ikhoza kutaya mwayi wogwira ntchito pansi pa boma la msonkho wamba. Mwachizoloŵezi, izi zingatanthauze kufunika kwa kulipira mwamsanga kwa ndalama - mwachitsanzo, zokhudzana ndi msonkho. Ngati bizinesi ikubwerera kuchokera ku USN kupita ku OCH, idzaphatikizidwa ndi kufunika kolemba zikalata zambiri ku Federal Tax Service. Izi zikhoza kutsatizana ndi ndalama zazikulu zothandizira za akatswiri a kampani kuti azizidzaza. USN mu kusintha kwa boma lino kudzafuna kubwezeretsa malipoti, komanso ndalama za VAT zowonjezera.

Makampani ogwira ntchito pansi pa OCH amalipira VAT. Komanso, makampani omwe ali "osavuta" sayenera kutumizira msonkho umenewu ku boma. USN mwanjira imeneyi imathandizira kwambiri ndalama za kampaniyo, koma panthawi yomweyi akhoza kukonzeratu kusayesayesa kugwira nawo ntchito kuchokera kwa antarties omwe amapereka VAT. Izi zikuchitika chifukwa cha malamulo omwe ali mu gawo la kuwerengera ndi kulipira msonkho wapadera. Nkhaniyi ndi yakuti nthawi zina makampani angadalire kupeleka kwawo - pokhapokha ngati VAT imagwiritsidwa ntchito ndi wothandizana naye. Popeza kampaniyo sichiyitumiza ku bajetiyo "ya msonkho wosalira zambiri", chiwerengero cha anthu omwe angakhale nawo angathe kuchepa, monga ena sangapindule ndi mgwirizano ngati wothandizana nawo akugwira ntchito popanda VAT.

Nthawi zina amalonda akuyesera kuti azolowere mbali ili la chilamulo, kuyesera kuika yamalonda, imene ili ndi mzere osiyana ndi VAT lapansi. Ichi ndi inefficient, malinga ndi chilamulo. chakuti chikalata amenewa ndiyo udindo wa kampani kusamutsa yoyenera kuchuluka kwa VAT kwa bajeti. Mofananamo kulengeza lolingana ayenera akuimira mu FTS lapansi.

Mukhoza kuona kuti chiwerengero cha VAT pa "dongosolo chosavuta msonkho" simungathe kuchepetsa m'munsi msonkho kukachitika kuti mwini malonda amalipira ndalama kuti phindu la olimba a. Komanso, ngati wazamalonda amene amagwira ntchito pa USN, kuti kuonjezera counterparty kukhulupirika yamalonda, amene anawerenga VAT, ndi ndalama lolingana ndalama kuti abwere ku nkhani yake macheke, mulole mu mamasulidwe a msonkho analembedwa monga ndalama, ndi amene Pankhaniyi uyenera kulipiridwa misonkho.

Ngati wazamalonda ntchito pa "dongosolo chosavuta msonkho" adzakhala kupanga ndi inivoyisi kwa womanga, umene atathana VAT koma osati kusamukira ku bajeti kuchuluka koyenera, ndi FNS mukhoza kupeza kuphwanya ichi, kuti achire ndalama kampani. FNS iwonso zoika chilango pa chifukwa chakuti msonkho anapatsa Tax Code, kampani sichinayambe analipira. Mofananamo, ziletso anapatsa Tax Code, akhoza ziletso pa malonda pa palibe kubwerera VAT.

Motero, kuchita kuyesa circumvent malamulo malonda wokhazikitsidwa malamulo okhudza ntchito VAT, makamaka kumva ndi njira zina za lamulo. Choncho, Makampani ambiri alibe ntchito pa "dongosolo chosavuta msonkho" chifukwa afuna kukumbukira yoyenera kugwiritsa ntchito zatsalira kugwirizana ndi anapezazo, amene zikuphatikizapo VAT. Komabe, monga amalonda ambiri, kampani nthawi zonse kukopa mtengo wotsika katundu ndi ntchito - ndi iwo samasamala kaya kapena ayi kuchepetsa VAT.

Pamwamba, kuyankha funso: "? STS - ndichiyani" - taonera kuti kampani angayembekezere ntchito mode uno wokha pansi chikhalidwe chimene iwo alibe nthambi. oimira ambiri malonda kuganizira muyezo ichi monga kupanda "chosavuta misonkho" monga wazamalonda monga bizinesi chimalimba zambiri muyenera kukhala nthawi kutsegula nthambi m'mizinda ina.