USN "izindleko engenayo lokususa" - izinga, Accounting ukubala

Ukuthuthukiswa kwamabhizinisi amancane kanye naphakathi eRussia has izinqolobane ezinkulu. Uzenzela isinqumo: share SME e-GDP imayelana 21%, emakethe umsebenzi imbozwe kubo ngu 23.4%. Umhlaba umkhuba kusikisela lesi sibalo ephakeme izikhathi 2-2.5. Imikhuba ehamba phambili e ukuthuthukiswa kwamabhizinisi amancane kanye naphakathi zanqwabelana e-United States, France, iGreat Britain. It ikholelwa ukuthi ukwakhiwa kwanoma yiliphi SME unikeza umnotho ukuzinza yezwe, njengoba kuyintando kalula nezimo ukuze ezihlukahlukene izinguquko lezomnotho othuthukileko.

Izigaba yentuthuko oshayiwe Russian intela for SME

umfutho Obalulekile ekuthuthukiseni SME lihlelo intela. kabusha yayo laseRussia laqala ngo-90s (isimiso samaSoviet waleli bhizinisi nje akazange alindele). Qala le nqubo umklamo seluqaliwe ngo-1996 ngumthetho Federal "Mayelana uhlelo lula intela." USN "engenayo lokususa izindleko" futhi, esikhundleni, USN "Income" yayenziwa njengoba ongakhetha lula umthwalo wentela osomabhizinisi luthela. Zazilandelwa ngo-1998 ngu "Umthetho ngentela esihlanganisiwe ngengeniso kwabalelwa ..." ngokuphathelene nezinhlobo ezithile imisebenzi. ukwenzangcono kakhulu sphere wesi isimo ibhizinisi ukuvela ngo-2013 ne ukwamukelwa koMthetho "Ngo intela patent."

Izinzuzo ohlelweni intela lula

Ngokwethula intela osomabhizinisi olulodwa okuhlongozwayo lula ngempela intela ezimali, okuvumela ngisho abantu abangenandaba ezimali nolwazi olukhethekile, ugcwalise irejista accounting - Journal of imali lwezezimali kanye nezindleko. Lokhu amarekhodi lwamakholi agcinwa ngokuhambisana nenqubo USN. "Izindleko Income lokususa" - isilinganiso kunqunywa ngokuqondile magazini. Kanye ngonyaka, uma entela nokubika izisebenzi isilinganiso. Uhlelo for SME kuphambene intela yakudala izinhlangano ezingokomthetho ezihilela intela okunye kuya wanezela izindleko, inzuzo, impahla, futhi IP - intela engenayo sabantu yemvelo kanye nempahla ngabanye.

Kulinganiselwa ukuthi ngenxa okungenhla intela nokwenza ibhizinisi egxile ekufinyeleleni izimpahla umthengi kanye nezinzuzo amasevisi ngo-10% ngaphezulu, ekhuthaza ukukhula inzuzo okungenani u-30%.

impatho ekhethekile - ukumisa ibhizinisi

Inguquko kuya lula intela uhlelo kwehlisa izindleko zebhizinisi esisemthethweni ngesikhathi lapho ibhizinisi lwenziwe cishe. Uma ngalesi sikhathi kwakungekho ukunyakaza kwezimali kuma-akhawunti asebhange ehhovisi ibhokisi, usomabhizinisi, ngokuvumelana Order of the Ministry of Finance № 62n ka 10.07.2007, bentela is isimemezelo "amaqanda" lula ngo-January 20 wonyaka olandelayo, okuyinto ndawo awusebenzi sizokwenza.

Imithetho mayelana nokusetshenziswa kwezinto "intela lula"

Isahluko 26,2 we Russian Tax Ikhodi kukhawulela ngokucacile ubukhulu ibhizinisi ilungelo ukusebenzisa lula uhlelo intela. "Izindleko Income lokususa" noma luyingxenye "Income" njengoba base intela ingase isetshenziselwe usomabhizinisi (esemthethweni) in umongo uhlelo lula ibhizinisi ngokuvumelana izimfuneko ezithile.

"Intela Esenziwe Lula" Kunconywa uma impahla yeNkampani hhayi ruble ezingaphezu kuka-100 000 000., Abasebenzi kukhawulwe a abasebenzi eziyikhulu, izimali ngoba ngonyaka ingeqi ruble ayizigidi ezingu-60. Kulokhu, iqhaza dolobha ogunyaziwe inkampani yezinye izinhlangano ezingokomthetho akufanele kube "off ukuziphilisa" ka-25%.

Ukuhluka kohlelo lula

Wentela elanelisa zindlela ezingenhla, uma unikezwe nokuzikhethela ngenkululeko uhlobo sts: engenayo lokususa izindleko noma yengeniso kuzo zonke izinhlobo umsebenzi commercial kuyoba self-akhethiwe kubo njengoba ngesisekelo intela. Esimweni sokuqala, isilinganiso sentela kuyinto 15%, 6% lesibili. Indlela yesibili kancane ngamanani afanayo, kunenzuzo uma umsebenzi ibhizinisi ngemali ubuncane.

Kufanele kuqashelwe ukuthi ngesilinganiso 15% kumele zisetshenziselwe ukugcina futhi acabangele imibhalo eqinisekisa izindleko. Ziyakwazi ngesisekelo zokunciphisa ukukhokha intela. USN izinga "engenayo lokususa izindleko" ngokuvamile zibhekwa kube ukuhlakanipha nosomabhizinisi eduze ibhizinisi labo asebenzayo. Ngakho-ke, cishe ziyothambekela kakhudlwana ukhetha le ndlela USN.

Uma sikhuluma umkhuba yokukhokhwa kwentela olulodwa, it is zikhokhelwe isabelomali njengendlela yokukhokha phansi, okuyinto kunqunywa esekelwe ijubane nesikhathi sangaphambilini. Ngaphezu lemali yentela, usomabhizinisi futhi saziso kwenza izinkokhelo izimali ze-non-kwesabelomali.

In imvelo ibhizinisi, kucatshangwa ukuthi lula uhlelo intela zinikeza kulula ukuqala ibhizinisi, ikakhulukazi uma intela kuyakhethwa USN "engenayo lokususa izindleko", ie nge isizinda sentela ubuncane.

isimemezelo sentela

Le ndlela yokwenza sokuqedela isimemezelo ngaphansi lula intela uhlelo for nezinhlangano ezingokomthetho kanye osomabhizinisi ngamanye uvezwa Isahluko 26,2 we Tax Code. Businessman noma accountant (umqondisi), izinhlangano ezingokomthetho kanye nokugcwala kwawo lucwaningo ekukhokhweni kwentela esisodwa isabelomali ngesikhathi Uhlaka ezithile. ISimemezelo USN ngoba ngonyaka odlule ayatholakala:

- izinhlangano - uMashi 31;

- osomabhizinisi - kuze 30 April.

izimali USN

Ikhodi Russian Intela e ingxenye sihloko. 26,2 ichaza amaqembu amathathu imali kunakwe by izinhlangano ezingokomthetho kanye osomabhizinisi ngamanye ohlelweni intela lula:

• kusukela ukudayiswa imisebenzi (amasevisi);
• kusukela ukudayiswa amalungelo endawo nempahla (kuchazwe Article 249 Tax Code.);
• engenayo nonoperating (ngokuya nge-athikili 250 NC).

Ngesikhathi esifanayo njengoba engenayo akubandakanyi kokuthola imali, efakwe ohlwini e Art. 251 we Tax Code.

Uma inhlangano noma usomabhizinisi abasebenza lula intela uhlelo, uthola izinzuzo kusukela enye inkampani, kanye sibhale inkampani okhokhela, wokuphatha kanye idlulisela le intela engenayo ezinkampani, ngokulandelana Art. 214, 275 we Tax Code, kulesi simo, izinzuzo kungukuthi zaba e imali yenhlangano umamukeli. Imali uphinde ulandise kokubili impahla wathola isipho, wafika ngaphansi inkontileka zokwenana, njengoba kuphakanyiswe uhlelo lula intela. inkampani Income ezisebenza ngaphansi kohlelo lula, futhi zihlanganisa izingxabano eziningana ezingase zibe zomthetho. Ngokwesibonelo, ukuba alobe imali Intuthuko wathola.

amabhizinisi ezinconyiwe ukuba bangalibali ngalolu daba ingxabano engadingekile neziphathimandla yentela, futhi kusengaphambili ukwamukela umbono wabo (eshibhile okwamanje). Ngokusho p. 1 tbsp. 346,17 we Russian Tax Ikhodi usuku kokuthola imali ku-akhawunti yakho noma imali usuku kokuthola iholo. Osomabhizinisi abanale umsebenti lowentiwako nabalingani abakhetha kusengaphambili, qiniseka uzijwayeze incazelo ekhethekile zomthetho mayelana nodaba.

izindleko USN

Usomabhizinisi noma inhlangano esemthethweni abasebenzisa lula uhlelo intela, kufanele inake kuphela lezo zindleko ezihambisana eyodwa yiSigaba 346,16 we Tax Code. Izikhulu zentela ukuhlanganisa umnikazi limenyezelwe abondla ngonyaka odlule zangempela, imibhalo yokuqala okufakiwe okufakiwe imisebenzi incwadi (okuphelele nayo yonke imibhalo ngokwabo) ungene. Futhi ahlaziye ngokucophelela izindleko ezithinta intela icala.

Esenziwe Lula uhlelo intela, uma kuvame, eqala izindleko ezifana, okuyinto zihlobene ibhizinisi main. Lezi zihlanganisa, isibonelo, zihlanganisa:

• ukuthengwa, ukwakhiwa, ukulungisa, izitshalo kanye nempahla;
• yokufuna kokusebenza;
• ukuqasha;
• nemiholo;
• izintela kanye nezinkokhelo saziso;
• izindleko zokuhamba;
• ukuhamba;
• izindleko zokubheka loans yasebhange.

Osomabhizinisi kufanele uqaphele ukuthi ukugcinwa scrupulous uhlu zareglamentirovannogo eklanyelwe uhlelo lula intela. Izindleko, njengoba kudingeka uhlole uhlu esiqinile okwethulwa sihloko 346,16 we Tax Code.

Okwakushiwo kwezomnotho we "intela lula"

Njengoba umkhuba ubonisa, lesi simiso intela kuthandwa kakhulu ibhizinisi ekuqaleni abantu abadala. Ngempela, abasafufusa ibhizinisi, ikhula ngesivinini ngendlela engokwemvelo, by nemingcele yayo zingena ngaphansi criteria "intela lula" futhi ngaleyo ndlela konga imali ngokusebenzisa intela ekhethekile.

Nokho, ukuba eqele ngalé ngenzuzo ruble ayizigidi ezingu-60. noma izimpahla ruble ayizigidi ezingu-100., umuntu abasebenzi 100, inkampani ngokuvumelana nala mazwi anengqondo sokuthuthuka niya intela ye-VAT, intela yemali engenayo, nokunye. d. Okungukuthi, "izindleko engenayo lokususa" USN intela okufanele ngokomthetho lishiywe abaqashi. Nokho, ezinye zazo ukuqhubeka ukucabanga ezigabeni ubudala, singakunaki izici ezintsha zebhizinisi lakho yavela "ibhulukwe iDemo" - ngamathuba okwenza ngcono ukukhiqiza; ukuheha abatshalizimali entsha; yokuncishiswa izinqubo zangaphakathi; ukunciphisa isabelo izindleko zokuphatha; ngcono izimo ngokubambisana olunikezwa abalingani. Bakwenza kanjani?

Artificial "kokuqina" isigaba intela lula

Esikhundleni ukushintsha nalezi zindlela ezintsha ukusebenza, la mabhizinisi uqhubeke ukusebenzisa "kule endala", ikakhulukazi, ukuzama ukugcina amarekhodi intela USN "engenayo lokususa izindleko". Enjalo okungase kube osomabhizinisi, esikhundleni sokwakha isakhiwo esisha yenkampani, bayaqonda kuqala ukudalwa izimfanelo yokufakelwa ukuze kulondolozwe izinzuzo entela amadala ezihlinzekwa intela olulodwa "lula uhlelo intela". Kwenzeka behlukana isakhiwo ayo ezinkampani ku izinhlangano ezingokomthetho ahlukene, ngamunye olungena ngaphansi nenqubo ye-lula uhlelo intela. Nokho, ngale ndlela kubo ngenxa onezici eziphawulekayo ithuba izindleko, okuyikhona sizozama ukukhombisa ngezansi.

izindleko yenhlangano kanye kwezimali "kwasani" isakhiwo ibhizinisi

Ngokusemthethweni, ezifana mini-ebhizinisini ngalinye - ezimele futhi sinomholi "lakhe." Ngempela kuyinto - "bubble". Usomabhizinisi-umnikazi, kunokuba liphakathi futhi kahle ukuphatha kokubili uhlaka we "United Centre", kufanele ixoxe ngamunye "ngaphansi kwesizwe" zalo. Lolu shintsho kubaphathi classical ukuze ubudlelwano lolungakahleleki inkimbinkimbi futhi kuphazamisa idokhumenti mini labasemkhatsini nalabakhulu, akunzima ukuqaphela i Ochwepheshe intela abanolwazi. Inqubo ngokwenza usomabhizinisi uthi akhawunti yakhe ye-lula uhlelo intela "engenayo lokususa izindleko" kungamanga, kakade wasebenza futhi ekuphazamisayo kusukela ibhizinisi real imithombo yezimali.

Ibhizinisi langempela intengo amathonsi

Nokho, abanye osomabhizinisi yimpumelelo ukuthuthukisa nokuphatha "wahlukana" isakhiwo. Nokho, ngokuhamba kwesikhathi, lo mbuzo uphakanyiswa lekusisa zangaphandle inhlokodolobha inkampani noma ukuthengiswa yayo. Ukusetshenziswa kohlelo lula intela kulezi zimo, njengoba siyaqonda, futhi iba kwesithiyo. Abatshalizimali nge uhlamvu usawoti ucabangela basakaza phezu ingxenye yebhizinisi, bayayazisa nokwenza nokulawula. Futhi inzuzo leli bhizinisi, wathola indlela ezingabazisayo intela nendlela yokukhuthaza, basuke remeasured usebenzisa zesi zezimali. Umphumela - ngentengo ibhizinisi real uwela.

isiphetho

inqubomgomo yentela Special (lapho uhlelo Russian futhi lula intela) luqhutshwa emazweni amaningi maqondana amabhizinisi amancane kanye naphakathi. ukuthini Russia esizayo zingashintsha kanjani uhlobo lwaso ukwesekwa intela yamabhizinisi amancane naphakathi?

Umbono wethu ukuthi akufanele reinvent isondo kulo magazini sasivumela ebucayi. A ethembisa kakhulu ukusebenzisa okuhlangenwe nakho kwamanye amazwe. Ngokwesibonelo, e-United States, iBrithani neFrance. La mazwe, Isimanga siwukuthi, ukubonisa izindlela ezahlukene intela, ngosizo inkanuko ukuthuthukiswa kwamabhizinisi amancane.

Ngokusho kochwepheshe, luhlelo ngempumelelo kakhulu kuxhaswa kuhulumeni izenzo e-United States, i-owaziwa umhlaba e ukuthuthukiswa SME. Esikhundleni intela imibuso kuyi-Nguqulo Yezwe esetshenziswa nokukhokhwa kwentela engenayo ngamanani aphansi. .. Isibonelo, uma yonyaka ibhizinisi imali engaphansi kwe $ 50 eziyinkulungwane, ke ukusebenzisa isilinganiso sentela ka-15%, kanye nokwandisa nomholo in the uhla $ 50-70 izinkulungwane, ngokulandelana, ukwanda kanye iphesenti intela -. 25%.

Ngokungafani-United States, France, efana eRussia, usebenzisa ekhethekile oyithandayo intela imibuso for SME. Ngakho u-50% encishisiwe SME intela ezimbonini ezintsha. Kukhona "ezweni Musketeers" maqondana izenzo zebhizinisi encane ngenhlonipho bazindele ukukhokhwa kwezintela.

AmaNgisi wenza okufanayo ngendlela ehlukile :. Kungukuthi bememezela amabhizinisi amancane naphakathi, isimiso, owanikwa osomabhizinisi amasentshana engaphansi kuka £ ayizinkulungwane 15 ilungelo lokusebenzisa lesi simemezelo esenziwe lula, ikakhulukazi hhayi 'sokusola' ukubonisa imininingwane izimpahla zabo kanye nemisebenzi. Obalulekile usizo lomthetho amabhizinisi British kuyinto yokukhululwa zabo kusuka kusengaphambili izinkokhelo eliyisisekelo (in the case of izibopho zezimali zonyaka ngesikhathi futhi efomini ucime ngoba ngonyaka ngu- £ ngaphansi kuka-500.) Ukuze Albion, kukhona intela okukhuthaza ekuqaleni abantu abadala e ukuthengwa imishini kwezobuchwepheshe.

Ngayiphi indlela Russia kuyofeza e ukuthuthukiswa komthetho zentela for SME? Lokhu kuzoncika kwemukelwa imithetho efanele yiphini, okuzokwenza ukhethe abaseRussia ngokwabo.