USN "Malipiro opanda ndalama" - mlingo, kuwerengera ndi mawerengedwe

Development mabizinesi ang'onoang'ono ndi sing'anga-kakulidwe mu Russia ali nkhokwe yokulirapo. Weruzani nokha: SME nawo GDP ndi 21%, msika ntchito aphimbidwa ndi iwo mwa 23,4%. dziko mchitidwe akusonyeza chithunzi ichi nthawi 2-2.5 apamwamba. Best makhalidwe mu chitukuko cha malonda ang'ono ndi sing'anga-kakulidwe anapeza mu United States, France, Great Britain. Iwo amakhulupirira kuti chitukuko cha SMEs akupereka chuma mtendere wa dziko, popeza mosavuta kusintha zosiyanasiyana kusintha zazikulu chuma.

Magawo chitukuko ya malamulo msonkho Russian kwa SMEs

mphamvu yofunika kuti pakhale SMEs dongosolo msonkho. kusintha ake mu Russia anayamba mu 90s ndi (dongosolo Soviet wa bizinesi chabe sanayembekezere). Ndiyambe ndondomeko kapangidwe anali anayambitsa mu 1996 ndi lamulo Federal "About dongosolo chosavuta kwa misonkho." USN "Malipiro opanda ndalama" ndipo, monga njira ina, USN "Ndalama" zinkaperekedwa ngati mungachite kuti magawowa katundu msonkho kwa budding amalonda. Iwo anatsatira mu 1998 ndi "Lamulo za msonkho logwirizana ndalama chimaulula ..." za mitundu ina ya ntchito. kusintha kwina mu dera la boma lamulo la malonda unaonekera mu 2013 ndi kukhazikitsidwa kwa Chilamulo "Pa msonkho setifiketi."

Ubwino dongosolo wosalira msonkho

Mwa kuyambitsa amalonda msonkho umodzi anaganiza kwenikweni wosalira msonkho mlandu, amene amalola ngakhale anthu amene alibe wapadera kudziwa mlandu, kuti lembani mayina a mlandu - Journal of ndalama Financial zolowa. kaundula uyu chipika imapachikidwa malinga ndi ndondomeko USN. "Ndalama zopeza opanda" - chiŵerengero anatsimikiza mwachindunji ku magazini. Kamodzi pachaka, anapereka msonkho kubwerera afotokoze ndodo pafupifupi. The dongosolo kwa SMEs ndi osiyana msonkho tingachipeze powerenga kwa mabungwe alamulo zokhudza msonkho zina kuti anawonjezera ndalama, phindu, chuma, ndi IP - msonkho ndalama za anthu zachilengedwe ndiponso katundu wa anthu.

Akuti chifukwa pamwamba msonkho kukhathamiritsa wa bizinesi imene tikunena akuyesetsa kuti katundu ogula ndi ntchito ubwino ndi 10% kwambiri, chimalimbikitsa kukula kwa phindu osachepera 30%.

Ŵakwenera mankhwala - kuti suspend malonda

The kusintha kwa dongosolo chosavuta misonkho minimizes ndalama bizinesi atakwanitsa nthawi imene ntchito kunachitidwa pafupifupi. Ngati nthawi imeneyi panalibe kayendedwe ka ndalama ku banki pa ofesi bokosi, wazamalonda, monga mwa dongosolo la Utumiki wa Finance № 62n wa 10.07.2007, ulamuliro misonkho wosalira akuti "ziro" 20 January chaka chotsatira, umene uli paliponse zilibe zinzawozo.

Malamulo okhudza ntchito "chosavuta misonkho"

Chapter 26,2 wa Russian Tax Code bwino zimasokoneza kukula kwa ntchito ndi ufulu kugwiritsa ntchito dongosolo chosavuta msonkho. "Ndalama zopeza opanda" kapena mwangwiro "Ndalama" monga m'munsi msonkho akhoza kugwiritsidwa ntchito ndi wazamalonda (malamulo chilli) pa nkhani ya dongosolo chosavuta ntchito monga muyezo ena.

"Cholinga misonkho" tikulimbikitsidwa ngati katundu wa kampani osapitirira 100 000 000 rubles., Wogwila okha antchito zana, ndipo revenues kwa chaka si upambana rubles 60 miliyoni. Pankhaniyi, nawo likulu ulamuliro pa kampani mabungwe ena malamulo sayenera 'kutali-ang'ono "25%.

Mitundu ya dongosolo chosavuta

Wokhoma komwe kumakwanitsa m'zigawo zonsezo, anapatsidwa ufulu kusankha mtundu wa STS: ndalama zopeza opanda kapena ndalama aakulu ku mitundu yonse ya malonda adzakhala kudziletsa anasankha iwo monga maziko a misonkho. Mbali yoyamba, mlingo msonkho ndi 15%, 6% wachiwiri. Yachiwiri ndi zochepa wamba, n'kopindulitsa pamene malonda ntchito pa mtengo osachepera.

Tikumbukenso kuti pa mlingo wa 15% ayenera ntchito kusunga ndi kuganizira zikalata kutsimikizira ndalama. Iwo ndiwo maziko kuchepetsa ndalama msonkho. USN mlingo "zolipira ndalama opanda" ndi anthu amaona kuti kukhala othandiza ndi amalonda pafupi malonda awo yogwira. Choncho, m'pamenenso kusankha njira USN.

Ngati ife kulankhula za mchitidwe wa kupereka msonkho umodzi, izo linaperekedwa kwa bajeti ngati malipiro, amene anatsimikiza zochokera liwiro la nthawi yapita. Kuwonjezera pa kuchuluka msonkho, wazamalonda komanso kuvomerezedwa amapanga ndalama kuti ndalama sanali bajeti.

Chilengedwe malonda, amaganiza kuti chosavuta dongosolo msonkho iwo kupereka kosavuta kuyamba bizinesi, makamaka ngati msonkho amusankha USN "zolipira ndalama opanda" mwachitsanzo, ndi osachepera m'munsi msonkho.

msonkho kulengeza

The njira yomalizira kulengeza pa chosavuta dongosolo misonkho kwa mabungwe alamulo ndi amalonda munthu kwake Chapter 26,2 ya Tax Code. Wabizinesi kapena yowerengera (wotsogolera), mabungwe alamulo ndi zonse zokhala mmenemo akuchita kupereka msonkho umodzi mu bajeti mu zina munthawi. Declaration za USN kwa chaka chatha zopezeka:

- mabungwe - March 31;

- amalonda - mpaka 30 April.

revenues USN

Russian Tax Code mu gawo la nkhani. 26,2 imalongosola magulu atatu ndalama n'komwe ndi mabungwe alamulo ndi amalonda munthu mu dongosolo wosalira msonkho:

• azipereke pa ntchito (ntchito);
• azipereke pa katundu ufulu ndi chuma (chimafotokozera Article 249 Tax Code.);
• ndalama nonoperating (malinga Article 250 NC).

Pa nthawi yomweyo ndalama silingawafike chiphaso cha ndalama, zidalembedwa Art. 251 ya Tax Code.

Ngati bungwe kapena wazamalonda ntchito dongosolo chosavuta misonkho, alandira benefiti kwa kampani ina, ndipo lonena kampani amalipira, Akuzigwira ndi anasamutsidwa ndi msonkho umene makampani ndalama, motero Art. 214, 275 ya Tax Code, mu nkhani iyi, benefiti si nkhani mu ndalama wolandira bungwe. ndalama komanso anafotokoza kuti chuma onse analandira monga mphatso, ndipo anabwera pansi mgwirizano wamalonda, malinga ndi dongosolo chosavuta kwa misonkho. Ndalama kampani zikugwira ntchito pa dongosolo chosavuta, mulinso mikangano angapo angathe malamulo. Mwachitsanzo, kuti alembe Zachitika ndalama analandira.

mabizinesi analimbikitsa kupewa pa nkhaniyi mu mkangano zosafunika akuluakulu msonkho, ndipo pasadakhale kuvomereza maganizo awo (panopa mtengo). Malinga p. 1 tbsp. 346,17 wa Russian Tax Code tsiku chiphaso cha ndalama chifukwa kapena ndalama ndi tsiku chiphaso cha ndalama. Amalonda amene ntchito yeniyeni ndi abwenzi amene amakonda prepayment, onetsetsani kuti mutidziwe ndi kutanthauzira wapadera malamulo a nkhani.

ndalama USN

Wazamalonda kapena bungwe lalamulo amene ntchito dongosolo chosavuta msonkho, ayenera kuganizira okha ndalama amene akufanana ndi amene anapereka Article 346,16 ya Tax Code. Akuluakulu a zamisonkho collate anati mwini wake wa ndalama kwa chaka chatha ndi lenileni zikalata choyambirira anagonjera zolemba mu ntchito ya fufuzani buku (kwambiri ndi zikalata okha). Iwo amapenda lotuluka okhudza msonkho mlandu.

Cholinga dongosolo msonkho, ngati zambiri, amalandiranso ndalama zimenezi, zomwe zokhudzana ndi ntchito yaikulu. Zikuphatikizapo Mwachitsanzo, monga:

• ogulidwa, zomangamanga, anakonza mpandawo, mbewu ndi zipangizo;
• kupeza likulu ntchito;
• pangano;
• Malipilo;
• misonkho ndi malipiro kuvomerezedwa;
• ndalama zoyendera;
• kuyenda;
• mtengo wa yokonza ngongole kubanki.

Amalonda ayenera kudziwa kuti scrupulous mwambo zareglamentirovannogo mndandanda cholinga dongosolo chosavuta kwa misonkho. Ndalama, monga tiyenera kuonanso ndi mndandanda okhwima zili m'nkhani 346,16 ya Tax Code.

Tanthauzo chuma "chosavuta misonkho"

Monga mmene kumapeto, dongosolo misonkho chotchuka kwambiri bizinesi chiyambi akuluakulu. Inde, akutulukira malonda, ikupita patsogolo mwachibadwa, ndi magawo ake akugwa pansi pa muyezo wa "chosavuta misonkho" ndipo motero amapulumutsa ndalama pogwiritsa ntchito ŵakwenera misonkho.

Komabe, kupita tsidya lija la ndalama la rubles 60 miliyoni. kapena chuma cha 100 miliyoni rubles., 100 munthu ndodo, kampani malinga ndi mfundo za chitukuko tipite kwa msonkho VAT, msonkho, ndi zina zotero. d. Ndiko kuti, "zolipira ndalama opanda" msonkho USN ayenera mfundo sudzasiyidwa kwa mabwana. Komabe, ena mwa iwo kupitiriza ndikuganiza m'magulu akale, osati akuona zinthu zatsopano za malonda anu amene anachokera kwa "kabudula" - mwayi patsogolo zokolola; kukopa ndalama latsopano; zosabvuta pa njira mkati; kuchepetsa gawo la ndalama zaboma; kuwongolera zinthu mogwirizana anapereka anzanga. Kodi iwo anachita chiyani?

Amapanga "kumangika" gawo la m'Chingelezi chosavuta misonkho

M'malo kusintha kwa watsopano i ntchito, mabizinesi izi kupitiriza ntchito "mu chakale", makamaka, kuyesera timva msonkho USN "zolipira ndalama opanda". Lotero-kukhala amalonda, m'malo yo manga zatsopano dongosolo la mgwirizano ndazindikira patsogolo polenga prerequisites yokumba kwa kuteteza ubwino akale msonkho anapereka msonkho limodzi ndi "dongosolo msonkho chosavuta". Iwo anasiyana akuphatikizapo makampani mu mabungwe osiyana malamulo, omwe kugwa pansi i a dongosolo chosavuta msonkho. Komabe, njira ngati kuti iwo chifukwa ali kwambiri mwayi mtengo, n'zimene tidzayesetsa kusonyeza pansipa.

M'mabungwe ndiponso zachuma mtengo wa 'kupsinja "a dongosolo la ogwira

Yokhala aliyense ngati mini-ogwira - palokha ndipo ali utsogoleri "wake". Kwenikweni - "kuwira". Wazamalonda-mwini, osati pakati Cofunika kusamalira onse angamulambirire za "United Center", tiyenera kukambirana ndi aliyense wa ake "yogonjera". kusintha kwa kayendetsedwe chakale ubale mwamwayi complicates ndi kukusokonezani chikalata mini-mabizinezi, n'kosavuta muzindikire wodziwa zambiri akatswiri msonkho. Ndondomeko kupanga wazamalonda amanena kuti nkhani za dongosolo msonkho chosavuta "zolipira ndalama opanda" zoona kale ntchito kunja ndipo amalephera ku chuma chenicheni ntchito ndalama.

Weniweniwo ntchito madontho mtengo

Komabe, ena amalonda bwino kukhala ndi angayendetsere "unagawanika" kapangidwe. Komabe, posapita nthawi, amafunsa funsoli wa ndalama zakunja ku likulu la kampani kapena kugulitsa ake. Ntchito dongosolo chosavuta kwa misonkho mu milandu, monga ife kumvetsa, amakhalanso choletsa. Makampani ndi njere ya mchere kuganizira anagawira pa mbali ya malonda, iwo amadalira kukhathamiritsa ndi ulamuliro. Ndipo profitability a bizinesi, analandira njira n'ngwokayikitsa wa zolimbikitsa msonkho, iwo remeasured ntchito multiples ndalama. Zotsatira - mtengo weniweni malonda kugwa.

Pomaliza

Special malamulo msonkho (umene dongosolo Russian ndi chidule cha misonkho) ndi kuchita m'mayiko ambiri poyerekezera ndi mabizinesi ang'onoang'ono ndi sing'anga-kakulidwe. Kodi Russia m'tsogolo mwina kusintha mawonekedwe ake a thandizo msonkho kwa mabizinesi ang'onoang'ono ndi sing'anga-kakulidwe?

view n'chakuti sitiyenera reinvent gudumu m'magazini ino mwachilungamo tcheru. A zambiri zingamuthandize ntchito zinachitikira m'mayiko ena. Mwachitsanzo, United States, Britain ndi France. mayiko awa, oddly mokwanira, kusonyeza mosiyana misonkho, mothandizidwa ndi zolimbikitsa chitukuko tochepa.

Akatswiri amanena pulogalamu yothandiza kwambiri thandizo zochita boma la United States, anazindikira mtsogoleri dziko mu chitukuko cha SMEs. M'malo ankhanza msonkho mu New World ntchito kupereka msonkho pa mitengo m'munsi. .. Mwachitsanzo, ngati pachaka ntchito ndalama ndi zosakwana $ 50 chikwi, ndiye ntchito mlingo msonkho wa 15%, ndi kuwonjezeka mu zasungidwa mu osiyanasiyana $ 50-70 zikwi, motero, umachuluka ndi kuchuluka msonkho -. 25%.

Mosiyana ndi United States, France, ngati Russia, akugwiritsa ntchito yapadera ŵakwenera ankhanza msonkho kwa SMEs. Choncho 50% yafupika SME misonkho m'mafakitale nzeru. Pali "dziko la Musketeers" pankhani tochepa uweme mchitidwe akuchedwa kupereka misonkho.

The British anachita chimodzimodzi njira ina :. Iwo kulengeza mabizinesi ang'onoang'ono ndi sing'anga, mfundo, kuperekedwa kwa anthu amalonda ndi ndalama zosakwana £ 15 zikwi kugwiritsa ntchito kulengeza wosalira, makamaka "satsutsa 'kusonyeza mfundo za chuma ndi zochita zawo. Chochititsa chidwi thandizo malamulo mabizinesi British ndi wosamasula awo malipiro lofunika pasadakhale (mu nkhani ya kudzipereka pachaka ndalama pa nthawi ndi mawonekedwe ndi chimatha chaka ndi zosakwana 500 £.) Kuti Albion, palinso zolimbikitsa msonkho poyambira akuluakulu mu kugula zipangizo zamakono.

Sankhula Russia adzapita patsogolo mu chitukuko cha malamulo msonkho kwa SMEs? Izi zidzadalira kukhazikitsidwa kwa malamulo zogwirizana ndi ziwanga, amene adzasankha ku Russia okha.