Izintela eyinhloko usomabhizinisi ngamunye, kuye ngokuthi uhlelo abakhethiwe intela

Namuhla ezweni lethu, abantu abaningi uzibandakanya neminye imisebenzi yebhizinisi ngaphandle kokuba nobuntu zomthetho. Lezi osomabhizinisi nabizelwa osomabhizinisi ngabanye (SP). Ngakho, kulesi sigaba unamalungelo athile kanye nezibopho ezibekwe emthethweni wethu. Futhi kumayelana hhayi kuphela ukubhalisa futhi umsebenzi osomabhizinisi, kodwa futhi nemibandela ehlangene zomculo ezifana izintela ngabanye.

Kukhona uhlu imibiko documentary, okuyinto kudingeka ukuthatha osomabhizinisi ngabanye njengoba emagunyeni intela, kanye nezinye izinhlangano kwesabelomali futhi okungezona kwesabelomali. Ukuze izitatimende zibala izintela usomabhizinisi ngabanye. Uhlu izintela kuncike hlobo lwesistimu intela wakhetha usomabhizinisi ngabanye.

Kukhona lezi zimo ezintathu kungenzeka:

- kukhethwa lula uhlelo lwentela (sts);

- Ukukhethwa uhlelo ezivamile (OCHO);

- kukhethwa intela olulodwa imali kwabalelwa (UTII).

Ngakho, intela usomabhizinisi ngamunye, yena kuyodingeka ukuba akhokhe izokwabiwa ngendlela elandelayo:

1. Uma SP isebenza kwi lula uhlelo lwentela (sts), ngamunye usomabhizinisi izintela ukumela intela kuphela yokukhokha olulodwa. Ngesikhathi esifanayo sihlinzekela yokukhululeka VAT, intela yemali engenayo, impahla, futhi intela esihlanganisiwe nomphakathi. Ngaphezu kwalokho, ngaphansi kohlelo lula intela uhlala iminikelo saziso ukuze Zempesheni kanye okuphoqelekile Medical Isikhwama Insurance. Lona uhlelo intela kakhulu engabizi futhi elula.

2. Uma kwenzeka ukuthi IP usebenzela ovamile uhlelo (OCHO), khona-ke umqashi anesibopho akhokhe uhlu enkulu zonke otjhiwo Kulokhu izintela. Lolu hlu lufaka: olulodwa intela yomphakathi, i-VAT, siqu imali yentela, ezokuthutha, intela yomhlaba, imisebenzi ehlukahlukene, izinkokhelo saziso ukuze yesikhwama sempesheni nezinye enikeziwe esimweni ngasinye, intela usomabhizinisi ngabanye. Yiqiniso, ingxenye intela kuphela uhlobo oluthile lomsebenzi. Nokho, i-main zonke kukhona yengeniso intela, intela esihlanganisiwe nomphakathi, i-VAT kanye nentela yempahla.

3. Ifomu yokugcina zezindlela zokugcina amarekhodi - umsebenzi IP vmenenke. Kulokhu, ngesisekelo akuyona imali yangempela usomabhizinisi, futhi imali, okuyinto icala kuye we Tax Code, ngokuhambisana nomthetho okhona. Iphuzu eliyinhloko lapha intela presumptive for osomabhizinisi ngabanye, okusho intela esihlanganisiwe ngengeniso kwabalelwa, kulesi simo. Kulokhu, kukhona inqubo ekhethekile, okuyinto uchaza izakhi ezidingekayo intela.

Lapho uhlelo kwabalelwa usomabhizinisi engakhokhi siqu imali yentela ne-VAT (ngaphandle ezingavamile), kanye UST nentela yempahla. Esinye isici zalesi simiso wukuthi usomabhizinisi ayidingekile ukunikeza iziphathimandla zentela ka-zero nezimemezelo intela, kusukela lapho kukhona sokuthola. Kodwa, konke, lezi osomabhizinisi aphoqelelwe ukuba akhokhe izintela ezinjalo osomabhizinisi ngamanye, njengoba mkhuba izintela ezahlukene, intela kahulumeni, umhlaba kanye ezokuthutha intela futhi iminikelo izimali zomphakathi.

Usomabhizinisi ngakwazi ukusebenza kulesi simiso, kubalulekile ukuthobela imibandela ayezosebenza ngaphansi kwayo. Okungukuthi, nakanjani ensimini lapho usomabhizinisi usebenza, kufanele afakwe UTII. Futhi, umsebenzi eye kuphela ongumnikazi kufanele ibhaliswe ku isenzo wendawo normative ka UTII.

Ukuze uthole ukwaziswa sendlela ukhethe uhlelo oluthile intela bakwazi ukufunda iziphathimandla zentela zendawo ngesikhathi sokubhaliswa IP. Kungenzeka futhi kamuva ukubhala isitatimende kwathatha elilodwa noma kwenye ohlelweni. Kuleso simo, uma usomabhizinisi Akawukhululi isiphi isitatimende, it is ngokuzenzakalelayo bhalisiwe ohlelweni ezivamile intela.