Yiziphi izintela zikhokhwa inkampani Russian?

Izinhlangano bazibandakanya emsebenzini owodwa owenziwe ukuthengiselana Russian Federation, kufanele nikhokhe intela. Nomkhakha etholakala okokuqala, okuyinto bunikezwa umthetho isiRashiya, le ebanzi. Amankampani ezisebenza Russian Federation afeze imisebenzi ku intela imibuso ehlukahlukene ukuba izikhonzi izimali ukudluliswa ngamazinga angefani. Yiziphi imininingwane yalezo izinkokhelo ukuthi osomabhizinisi Russian aphoqelelwe ukudlulisela isimo?

Ukunqunywa kwentela

Ngaphambi kokuba siyihlole, yini intela ukukhokha niqinile Russia, cabangela uhlobo ethemini abafanele. Yiziphi ethandwa kakhulu imiqondo theory eziphathelene lezi zinkinga?

Ngokusho kochwepheshe abaningi isiRashiya, ngaphansi intela ngibopha ukuqonda ngokomthetho wanikeza zomthetho Imali ilungiselelo ethize nesabelomali isimo noma ukusungulwa kohlelo lokusetshenziswa kwemali, esakhokhwa isakhamuzi, inhlangano noma elinye ibhizinisi. Intela siqukethe le izingxenye ezilandelayo:

• into intela (labo ingaba wusizo noma imali);
• isizinda intela (inkomba yokuthi ukubaluleka izindleko into intela);
• isilinganiso (iphesenti isizinda, esiyingxenye ukubaluleka uqobo ngokwabiwa kwemali).

definition lenkampani

Umsebenzi wethu olandelayo ngaphambi Ukuhlola lokho amafemu ukukhokha izintela eRussia, - definition we okushiwo elinye ihlandla okungukuthi isihloko ucwaningo lwethu. Ngu 'eqinile "ngokuvamile libhekisela kubantu abasungula inhlangano engokomthetho - inhlangano ebhaliswe oda ezimisiwe isimo. Kungase kuqashelwe ukuthi eRussia, lo mqondo ungase futhi ne-imisebenzi usomabhizinisi ngamunye, owavele, ungumuntu wemvelo. Isimo ekhethekile futhi sibe namagatsha izinkampani zakwamanye amazwe ukuthi ababhalisiwe WaseRussia.

Ngokuvamile, "inkampani" isho zonke inhlangano engokomthetho efanayo. Kodwa uma IP ukuqasha abasebenzi kanye uphaka production isikali ehloniphekile noma ivula ihhovisi elikhulu, ngokuvamile iziveza njengencwadi inkampani. Ngezinye izikhathi ezilotshwe uhulumeni njengenkolo esemthethweni.

Kungaphawulwa ukuthi igama elithi "inkampani" begodu kukhula esikalini ibhizinisi ingasetshenziswa kancane kaningi - ukwenza lafana esikhundleni ngokuthi "Corporation", "ukukhathazeka". Ngakho, "inkampani" - lena inhlangano sincane, kodwa likwazi esitebeleni, futhi ngaleyo ndlela, njengoba umthetho, elikhula yebhizinisi. Kwezinye izimo - usomabhizinisi, owahlela ukukhululwa kwezimpahla okuhlanganisa abasebenzi ezikhokhelwayo noma ukuvula ihhovisi baqasha abasebenzi.

Manje, kokucubungula ezinye umehluko wemisindo nemiqondo yamagama ukhiye kwetheminoloji, funda lokho ezinye amafemu ukukhokha izintela eRussia.

intela Basic izinhlangano ngokomthetho eRussia

Iimbopho yokukhokha eyinhloko izinhlangano ezingokomthetho kuya isabelomali sikahulumeni yilezi:

• nokukhokhwa kwentela engenayo noma esikhundleni sako ulethe - sts UTII PSN;
• ukudluliselwa kwentela yengeniso abasebenzi ezikhokhelwayo;
• Ukungeza nesabelomali ukuze ukhokhe VAT;
• nokukhokhwa mkhuba intela kanye nemisebenzi.

Sifundela imininingwane eqondile izimali ezikhokhwayo.

Income futhi analogue yayo

amabhizinisi yentela yemali engenayo ukhokhe uma kwenzeka ukuthi ukusebenza jikelele intela uhlelo, noma BASIC. Ukukala ohambelana Imali 20%. Uzikhokhele le ntela ku umehluko phakathi izimali kanye nezindleko ukuthi zihlobene ngokuqondile ukuqaliswa ekuhwebeni.

Musa akhokhe, ngokulandelana, intela inzuzo yezinkampani ezisebenza ngaphansi okunye yentela - sts UTII PSN. I ngokucacile kohlelo intela lula - ikhono ukudlulisela isabelomali amanani zincane. Ngakho, le nkampani iqasha kwalesi simiso intela, uMbuso okufanele akhokhe 6% wemali engenayo noma 15% enzuzweni. Nokho, akubona bonke amafemu bangasebenza lula uhlelo intela. kunesiqiniseko esingokomthetho imikhawulo yemali engenayo kanye nezinye, eqinisweni kabi lapho inkampani isivele ukukhokha izintela. Amankampani asebenza ngaphakathi UTII ukukhokha lubeke izabelo fixed, kunqunywa ngesisekelo izinhlinzeko zoMthetho izenzo zomthetho yombuso kanye zesifunda. usayizi Revenue akunandaba. Ukuze usebenze UTII, inkampani kumele yenze umsebenzi kuyavumelana kwalesi simiso intela. Uhlu imisebenzi efana nalena kumele kugunyazwe umthetho. PSN, noma uhlelo lobunikazi intela - into elisha uhlelo intela ye Russian Federation. It kungenziwa ngokuthi UTII ngokwanele eduze iqinile njengetshe izintela at PSN isilungisiwe. ubungako bawo lihlelwe umthetho ezingeni lezifunda yeRussia. Kumele kuqashelwe ukuthi umsebenzi kuphela ngaphakathi IP PSN.

PIT

Ngokuvamile, umnikazi wenkampani engakhokhi kwentela yengeniso yena, ngakho-ke akuyona umsebenzi ezikhokhelwayo. Imali Ifanele kukhokhelwe labo bantu ukuqasha usomabhizinisi. Izinga siqu imali yentela - 13%, futhi intela emalini, ngakho ukukhokhela abasebenzi. umthetho Russian sihlinzekela eziningi ezibanjwayo yentela engenayo siqu. Uma wenza isicelo, kudingeka ukuba uthumele okuhambisanayo amanani ngokuqinile zahluleka ukuvuka.

VAT

Enye ejwayelekile yentela izinhlangano commercial - VAT. It kungokwalabo engesobala. Lokhu kusho ukuthi kusukela iphuzu lomthetho umbono kuba lokukhokha komunye oyedwa inkampani, kodwa eqinisweni izindleko ukudluliswa wakhe isabelomali kuyakuba umthengi wayo noma ikhasimende. Iqiniso ukuthi VAT ngokuvamile emananini nokudayisa izimpahla noma isevisi.

VAT kuncike umkhiqizo othize okuyinto imakethwa inhlangano, futhi kungenzeka ukuthi u-10% noma 18%. umthetho Russian futhi inikeza isicelo izinga zero VAT uhlobo oluthile imisebenzi yebhizinisi.

excises

Uma ucabanga ukuthi amanye amafemu ukukhokha izintela eRussia, kufanele futhi ishiwo noMthetho. Isibopho ukwenza izinkokhelo ezifanele isabelomali kukhona izinkampani futhi bedayisa ezithile kwezimpahla. Njengomthetho, labo abangababiziweyo inzuzo kakhulu - uwoyela, ubucwebe, ezinye izinhlobo zemikhiqizo zobunjiniyela. izintela Excise kungaba amabhizinisi kokubili ukukhiqiza izimpahla ezihlobene excisable nokungenisa kubo. Into intela nge mkhuba - intengo nokudayisa umkhiqizo. Isilinganiso sentela ukuze uthole ukubuka kubhekwe kungaba ayahlukahluka kuye ngohlobo oluthile kwezimpahla. Kungaphawulwa ukuthi imisebenzi mkhuba futhi zisebenza amalevi engesobala. Eqinisweni, ngenxa yesizathu esifanayo njengoba ukuthi VAT - de jure we lokukhokha komunye oyedwa iyinkampani, lo de empeleni waba - umthengi noma ikhasimende, njengoba intela mkhuba ngokuvamile kufakwe isakhiwo intengo nokudayisa izimpahla.

Izintela kanye nokubikwa

Ukukhokhwa kwezintela - hhayi kuphela isibopho inhlangano wokuhweba isimo ezihambisana nokudluliswa izinkokhelo zinikelwa mthetho esabelweni sezimali. Iqiniso ukuthi izinkampani Russian futhi kumele uhlinzeke ukuthi abanekhono zikahulumeni ibika ngamunye ukuzibophezela efanele. Njengomthetho, ezifana kusikisela isiqondiso isakhiwo zokuphatha kusukela ngelanga lesimemezelo. Imvamisa kumiswa kwemibhalo efana kusengaphambili intela ethile. Ngokwesibonelo, endabeni simemezelo VAT kumele enikeziwe yinkampani e Federal Tax Service njalo emva kwezinyanga ezintathu. Uma inkampani isebenza ku lula intela uhlelo, umthombo okuhambisanayo yanele ukuze uthumele iziphathimandla zentela kanye ngonyaka.

Kungaphawulwa ukuthi inkampani, ebhalisiwe njengoba izinhlangano ezingokomthetho, uMbuso kumele anikeze njengoba izitatimende zezimali. amafomu enjalo yena, esekelwe ulwazi kohlaka ezimali, futhi ibonisa kwemali. Eminye imininingwane ye zokubika intela kungenziwa kwehlisa ngolwazi latched e kwamabhuku.

Isibopho ukukhokha intela

Ngakho, sahlola izintela oyinhloko esakhokhwa inkampani Russian Federation. Kuzoba ewusizo futhi ukutadisha isici umthwalo ngenxa yokungakhokhi izimali e isabelomali kuhlinzekelwe emthethweni Russian.

Uma sikwenza kungaxegi akayikhokhi intela, ngokuhambisana nemithetho esebenzayo umthetho labo izinhlangano enikeza omunye noma kwelinye iqoqo, ezifana yentela yombuso Izikhungo, uyoba negunya ukuqalisa isikweletu inqubo yokutakula nenhlangano. Ngokuvamile it is Yiqiniso, zandulelwa imizamo FNS uxhumana okweletayo ngezinye izindlela, ngokwesibonelo ngokunikeza isaziso sokuthi kuyatuseka ukuba abuyisele isikweletu enjalo into. Uma inkampani engayinaki impatho efanayo intela, kakade ke okuqalwe izinqubo zokutakula. Ukubuyisela imali Federal Tax Service intela izikweletu kungenziwa ngezindlela ezahlukene. Ngakho, umthetho Russian ivumela FTS sesiyodonsa izimali kuma-akhawunti wamanje, kanye ukukhokha izikweletu ngenxa ukuqaliswa impahla yenkampani. Kwezinye izimo, Federal Tax Service izenzo kungenziwa inselele enkantolo.

Funda izikweletu zentela lenkampani tsheleka - nge website isevisi intela noma ngokusebenzisa olithandayo Federal Tax Service. FTS isikweletu elotshiwe ekupheleni kwesikhathi sentela. Uma inkampani selishonile ekwenzeni izinkokhelo ezibekwe ngumthetho isabelomali ke inani izikweletu izinhlawulo enqwabelene futhi isithakazelo.

Indlela ukunciphisa intela?

Indlela ngokomthetho ukunciphisa intela? Amankampani eRussia, njengoba sibonile ngenhla, ongasebenza ngayo ngaphakathi ezahlukene kakhulu intela imibuso. Ezimweni eziningi, ungakhetha eyodwa ezokwenza ngokufanele ukuhlangabezana imininingwane imisebenzi kwezohwebo inkampani ngokuya nezibopho isabelomali.

Kuyacaca ukuthi luthela osomabhizinisi kuyinkinga ukuze uthumele engenayo evela 20% ngo kohlaka yentela ngemali engenayo. Kodwa nethuba ukusebenza lula uhlelo intela futhi bakhokhe ukuze isabelomali incane. Nokho, ngokushesha nje lapho isivinini sabo siyoba ngokwanele afune isikhundla esithile, isimo ulindele inani labasebenzi ezimbonini onjalo ivolumu enkulu izintela ngakhoke kudinga ukuba uthuthele uhlelo ezivamile intela. Ngokuphathelene VAT - maqondana intela ezikhokhiswayo yenkampani kanye ingasetshenziswa kakhulu ukunciphisa umthwalo yokukhokha jikelele.