Kodi misonkho amalipidwa mu kampani Russian?

Mabungwe kuchita zinthu malonda latsopano la Russia, kulipira misonkho. The sipekitiramu pa Seraya, omwe amaperekedwa ndi a malamulo Russian, ndi wodziika. Makampani omwe amapezeka la Russia mukhoza kuchita ntchito mu ankhanza zosiyanasiyana msonkho ndi kukhala nzika za malipiro kutengerapo pamlingo wosiyanasiyana. ndi mfundo za malipiro amene amalonda Russian akuyenera kusamutsa boma chiyani?

Khama la msonkho

Musanawerenge, kodi misonkho kulipira kotheratu Russia, taganizirani chikhalidwe cha ziwalo yaitali. ndi malingaliro otchuka kwambiri ongolankhula zokhudza nkhani zimenezi?

Akatswiri ambiri Russian, pansi pa msonkho kusainira kumvetsa anapereka yeniyeni malamulo amalipiritsa makonzedwe boma bajeti kapena kukhazikitsidwa kwa dongosolo bajeti, lolipiridwa ndi nzika, bungwe kapena gulu lina. The msonkho imakhala zigawo izi:

• chinthu misonkho (anthu angathe kukhala amtengo kapena chuma);
• m'munsi msonkho (chizindikiro cha mtengo mtengo wa chinthu misonkho);
• mlingo (kuchuluka kwa m'munsi, imene imagwiritsidwa kufunika kwenikweni mu azimayi bajeti).

tanthauzo la kampani

ntchito yathu yotsatira asanayambe kuona zimene Makampani kulipira misonkho ku Russia, - tanthauzo la akamanena za liwu lina kuti ndi nkhani ya kafukufuku wathu. Ndi "olimba" kawirikawiri amatanthauza ku bungwe lalamulo - bungwe mayina dongosolo maziko a dziko. Mwina anafotokoza kuti Russia, lingaliro ili zingagwirizanenso ndi ntchito ya wazamalonda munthu, amene nawonso, ndi munthu wachibadwa. Udindo wapadera komanso nthambi makampani akunja kuti si mayina la Russia.

Ambiri, ndi "kampani" amatanthauza yemweyo chilli chonse malamulo. Koma ngati IP ndi ndodo kulemba anthu ntchito deploys yabwino lonse kupanga kapena atsegula ofesi yaikulu, izo kawirikawiri ukapezeka ngati kampani. Nthawi zina zinalembedwa boma monga bungwe lalamulo.

Mwina kudziŵika kuti mawu akuti "kampani" ndi kuwonjezeka mu lonse la malonda angagwiritsidwe ntchito zochepa kawirikawiri - kupanga mawu amenewa m'malo monga "Corporation", "nkhawa". Choncho, "kampani" - izi ndi gulu ochepa, koma ali ndi khola, ndipo motero, monga ulamuliro, ndi kukula malonda chitsanzo. Nthawi zina - wazamalonda, amene bungwe amasulidwe katundu zokhudza ogwira ntchito amalipidwa kapena kutsegula ofesi ganyu ndodo.

Tsopano, poganizira ena mokoma chifungulo cha terminology, kuphunzira zimene Mabungwe ena kulipira misonkho ku Russia.

Kuweta msonkho kwa mabungwe alamulo ku Russia

The malipiro waukulu maudindo a mabungwe alamulo kwa bajeti boma ndi:

• malipiro a msonkho kapena n'kubweretsa - STS UTII PSN;
• kulanda msonkho munthu kwa antchito amalipidwa;
• Powonjezera bajeti ndalama VAT;
• malipiro a misonkho excise ndi ntchito.

Tikuphunzira mwatsatanetsatane za malipiro applicable.

Ndalama ndi analogues ake

mabizinesi msonkho kulipira kukachitika kuti ntchito pa dongosolo ambiri misonkho, kapena ZOFUNIKA. Voterani lolingana amalipiritsa ndi 20%. Adawalamulira msonkho uyu pa kusiyana pakati revenues ndalama zimene mwachindunji zokhudzana ndi kukhazikitsa nchito za malonda.

Musati mupereke, motero, Makampani phindu msonkho kuti ntchito pansi machitidwe msonkho zina - STS UTII PSN. The kulunjika kwa dongosolo wosalira msonkho - luso kusamukira ku bajeti ndalama ang'onoang'ono kwambiri. Choncho mwamphamvu ntchito dongosolo kwa misonkho, boma ayenera kulipira 6% ya ndalama kapena 15% ya phindu la. Komabe, si Makampani onse angathe kugwira ntchito dongosolo chosavuta msonkho. Mwalamulo malire pa ndalama ndi muyezo zina, pa mfundo za nkhanza zomwe kampaniyo kale kulipira msonkho wamalonda. Makampani ikugwira ntchito mwa UTII kulipira boma azimayi mapulani pamaziko a chakudya cha zochita boma ndi dera malamulo. Revenue kukula zilibe kanthu. Ntchito pa UTII, kampani ayenera kuchititsa ntchito n'zogwirizana mu dongosolo kwa misonkho. Mndandanda wa zinthu zimenezi adzakhala kuvomelezedwa ndi lamulo. PSN, kapena dongosolo setifiketi ya misonkho - chodabwitsa watsopano kwa dongosolo msonkho Akuluakulu a ku Russia. Iwo angatchedwe pafupi UTII zokwanira molimba monga msonkho pa PSN lokhazikika. kukula kwawo unatchulidwa mu malamulo pa mlingo wa zigawo Russia. Tikumbukenso kuti ntchito okha IP mwina PSN.

DZENJE

Ambiri, mwini wake wa kampani sapereka msonkho munthu yekha, choncho si munthu wogwira ntchito amalipidwa. Yoyenera amalipiritsa analipira anthu amene ganyu ndi wazamalonda. Mlingo wa msonkho munthu ndalama - 13%, ndi misonkho deducted, kotero kulipira ogwira ntchito. malamulo Russian amapereka kwa chiwerengero cha amachotsera chifukwa msonkho munthu. Ngati inu kuwatsatira muyenera kusamutsa lolingana ndalama olimba akhoza osadzuka.

VAT

Wina lililonse kwa mabungwe malonda msonkho - VAT. Adzaupereka kwa yozungulira. Izi zikutanthauza kuti kuyambira mfundo malamulo a view ndi wolipira wa kampani, koma kwenikweni mtengo wa kutengerapo ake bajeti adzakhala anaigula kapena makasitomala. chakuti VAT ndi zambiri m'gulu la mtengo kugulitsa katundu kapena utumiki.

mlingo VAT zimadalira mankhwala makamaka amene akugulitsa ndi bungwe, ndipo kungakhale 10% kapena 18%. malamulo Russian komanso amapereka ntchito mlingo ziro VAT pa mitundu ina ya bizinesi.

excises

Poganizira kuti Mabungwe ena kulipira misonkho ku Russia, ayeneranso anati za Excise. Udindo kuti malipiro zogwirizana bajeti makampani kukonza ndi kugulitsa mitundu ina ya katundu. Monga ulamuliro, amene amapatsa yopindulitsa - mafuta, zodzikongoletsera, mitundu ina ya mankhwala zomangamanga. misonkho Excise kungakhale mabizinesi kuti apange zinthu zokhudzana excisable ndi yoti iwo. Chinthu misonkho ndi excise - akugulitsa mtengo wa malonda. Mlingo msonkho kwa view ankaona siyana amasiyana malinga mtundu mndandanda wa katundu. Mwina kudziŵika kuti ntchito excise zimagwilanso nchito kwa levies zina. Ndipotu, chifukwa mofanana VAT - de A jure la samalipira ndi kampani, ndi de A facto - wogula kapena makasitomala, monga msonkho excise nthawi m'gulu kapangidwe ka mtengo kugulitsa katundu.

Misonkho ndi Kusimba

Malipiro a misonkho - osati ndi udindo wa bungwe la zamalonda boma kugwirizana ndi kulanda ndalama ndi lamulo ladziko mu bajeti. chakuti makampani Russian ayenera kupereka kwa Akuluakulu abomawa boma limanena kuti aliyense mukukwaniritsa zogwirizana. Monga ulamuliro, ena amanena malangizo mu dongosolo utsogoleri chikalata cha. Pafupipafupi mapangidwe mabuku amenewa anakonzeratu msonkho yeniyeni. Mwachitsanzo, mu nkhani ya kulengeza VAT ayenera operekedwa ndi kampani mu Federal Tax Service pa maziko miyezi itatu iliyonse. Ngati kampani akugwira ntchito pa dongosolo wosalira misonkho, gwero lolingana ndi chokwanira kusamutsa akuluakulu msonkho kamodzi pa chaka.

Mwina kudziŵika kuti kampani, mayina monga mabungwe alamulo, boma ayenera kupereka monga mawu ndalama. mitundu ina nawonso, zochokera zambiri mu chimango cha mlandu, ndipo izo zimanyezimiritsa ankayendetsa zachuma. Ena tsatanetsatane wa malipoti a msonkho angakhale chilamulira chikhalidwe ndi nkhani latched m'mabuku kulongosola.

Udindo kuzemba misonkho

Choncho, ife anafufuza msonkho waukulu lolipiridwa ndi kampani latsopano la Russia. Zidzakhala zothandiza komanso kuphunzira mbali ya udindo sanali kupereka chindapusa mu bajeti zimene ndi malamulo Russian.

Ngati olimba sapereka msonkho, malinga ndi malamulo applicable la chilamulo anthu mabungwe kuti kupereka munthu kapena chopereka wina, monga Federal Tax Service, adzakhala lakuti kuyambitsa kuchira ndondomeko arrears ndi bungwe. Kawirikawiri izo, ndithudi, ali yoyamba zoyesayesa FNS kucheza ndi ngongole m'njira zina, mwachitsanzo kupereka zindikirani kuti ndi zofunika kubwezera ngati arrears chinachake. Ngati kampani amanyalanyaza mankhwala ofanana msonkho, ndiye kale anayambitsa njira kuchira. Alipire wa Federal Tax Service mangawa msonkho zikhoza kuchitika m'njira zosiyanasiyana. Choncho, malamulo Russian amalola FTS kuti madebiti ndalama nkhani panopa, komanso kubweza ngongole chifukwa kukhazikitsa kampani chuma. Nthawi zina, zimene Federal Tax Service akhoza anatsutsa kukhoti.

Phunzirani ngongoleyo msonkho wa kampani akhoza patsogolo - kudzera webusaiti ya utumiki msonkho kapena kudzera pempho munthu kwa Federal Tax Service. FTS arrears zalembedwa kumapeto kwa nthawi msonkho. Ngati kampani anali mochedwa kupanga ndalama zotchulidwa lamulo bajeti, ndiye kuchuluka kwa ngongole accrued zilango ndi chidwi.

Zochepetsera msonkho?

Kodi mwalamulo kuchepetsa msonkho? Makampani ku Russia, monga taonera pamwambapa, ungatithandizire mkati ankhanza osiyana kwambiri msonkho. Nthawi zambiri, mukhoza kusankha amene adzakhale optimally kukumana limatchula za ntchito malonda a kampani mwa mawu a wosamalira bajeti.

Zikuonekeratu kuti ikuphukira amalonda ndi mabvuto kusamutsa ndalama 20% mu chimango msonkho wa ndalama. Koma iwo ndi mwayi ntchito pa dongosolo chosavuta msonkho ndi kulipira bajeti ndi zochepa. Komabe, mwamsanga pamene liwiro lawo lidzakhala mokwanira wofuna, boma amafuna Makampani ngati buku lalikulu la misonkho choncho amafuna kuwauza kuti ayende dongosolo wamba kwa misonkho. Ponena VAT - poyerekezera msonkho kampani deductible ndipo angagwiritsidwe ntchito kuchepetsa wonse malipiro katundu.