Ba - ke ... Izici uhlelo ezivamile intela

uhlelo Ubude kuyahluka ngempela uhlu enkulu ezibanjwayo, okuyinto uphoqa inhlangano kwezomnotho. Abanye amabhizinisi ngokuzithandela ukukhetha kule modi, abanye aphoqelelwa ukuba enze kanjalo. Cabangela eminye ukuthi lena uhlelo intela ukwenza kwathatha USN ku OCHO. Sixoxa nangalokho ukuchaza izici ezibanjwayo okuyimpoqo mode jikelele.

OCHO: intela

osomabhizinisi abaningi uzama ukunciphisa umthwalo futhi kube lula umsebenzi ezimali, khetha ekhethekile intela imibuso. Nokho, nangaphansi kwezimo ezinjalo, izifundo kumelwe ahlangabezane nezimfuneko ezithile eyasungulwa umthetho. Kungenjalo, okuzenzakalelayo uhlelo intela jikelele kuzobhekwa ngabo. Noma obungakanani ukuthi akhokhela i- izimali ze-non-kwesabelomali kwesabelomali at OCHO? Ziyakwazi:

1. VAT. Izinga Jikelele - 18%. Ukuze imikhakha eminye imikhiqizo isethelwe 10%. Export Kwenziwa ngaphandle ukushaja i-VAT.
2. Kwabelwa ukuthela (20%).
3. intela Impahla ye izinhlangano ezingokomthetho. Kulinganiselwa ngesilinganiso 2.2% yezindleko yokusebenza kwi-balance sheet.
4. Personal imali yentela - 13%.
5. Iminikelo Pension Fund, HIF, FSS. Bakha 30,2% we-Fund Salary.

Kuye imisebenzi ethile kungase ingabalelwa njengoba ezokuthutha, umhlaba kanye nezinye izindleko. Ukuze SP ku OCHO elandelayo izinkokhelo saziso ezisungulwe:

1. VAT.
2. PIT.
3. intela impahla abantu ngokomzimba.
4. amashaji wendawo.
5. iminikelo okuphoqelekile nemvelo extra-kwesabelomali.

Ukubala ngayinye wathi izinhlobo izintela kwenziwe iphethini letsite, ezilungisiwe kule nomthetho ofanele.

Izimali izindleko kanye izimali: indlela imali

Omunye imisebenzi yokuqala olwenzeka lapho kushintshwa umbuso lula ngaso OCHO - Ukwakheka kwezitho kwesikhathi isizinda. Kulokhu, kubalulekile ukuba sicabangele imali kabusha kanye nezindleko. Ngamanye amazwi, uma imali ethile kanye nezindleko aye alotshwa ngaphambili, awudingi ukuzilanda futhi uma uhlelo ukubonisa ushintsho. Ayikho ilungiselelo umthetho kanye nanoma yimuphi umyalelo olukhethekile kumiswa engenayo kanye nezindleko izinto kulabo izinkampani, okuyinto uzosebenzisa indlela ukheshi OCHO. Lokhu kusho ukuthi ngokuyisisekelo kungaguquki lutho izinkampani.

indlela accrual

Labo amabhizinisi ekunqumeni izindleko izimali uzobe usebenzisa le ndlela, inqubo ekhethekile OCHO. Ngakho kusukela Article. 346,25 NK. Njengengxenye engenayo kunakwe Receivables, eyasungulwa ngesikhathi ukusetshenziswa umbuso lula. Iqiniso lokuthi izindleko isethi, kodwa hhayi kukhokhelwe imisebenzi noma impahla akufakiwe kubo. It akuphazamisi base kwentuthuko okungaphephile eziye zenziwa kwi imodi ekhethekile. Zonke prepayments ngaleyo ndlela afakiwe base for the lula uhlelo intela.

izindleko

Bahlanganisa inani akhawunti oluvelele ekhokhwa. Ngokwesibonelo, umkhiqizo etholakala ngaphambi ushintsho umbuso ekhethekile jikelele, kanye inkokhelo yenziwa ngemva kokumiswa OCHO. Lokhu kusho ukuthi izindleko ezikhona kufanele kucatshangelwe ekunqumeni ngokwabiwa kwemali inzuzo. Sibangelwa yokuthi amabhizinisi asebenzisa imodi lula, sebenzisa indlela imali. Izindleko ku-akhawunti ekhokhwayo kufanele kurekhodwe ngaleyo nyanga, okuyinto ushintsho kusuka imodi eyodwa kuya kwenye intela. Lezi zimfuneko isethwe n. 2, k. 346,25 NK. Inkokhelo esikhishwe ngesikhathi intela lula, zilotshiwe off ngemva kokumiswa OCHO. Izitatimende uzilungiselele ngemva inkontileka izovala kusengaphambili futhi ukuhlangabezana nezibopho zakhe.

esibalulekile

Kumele wathi eceleni zamafa angaphatheki kanye kwezimali ezimpahleni ezingasuki phansi. Azikho izinkinga lapho lezi izinto lalifundwa futhi ziye zasetshenziswa manje esikhathini intela lula. Kulokhu, zonke izindleko kufanele ukwesulwa.

VAT

Sicela uqaphele ukuthi ngesikhathi kwathatha lula intela uhlelo OCHO kusukela ngoJanuwari 1st, inkampani iba lokukhokha komunye oyedwa le ntela. Kusukela ngesigaba sokuqala sonyaka, kanjalo wenza ukubala VAT yonke imisebenzi efanele. Imithetho Special kunikeziwe amasevisi noma umkhiqizo, okuyinto ziyasetshenziswa njengoba ukukhokhelwa kusengaphambili. Kungase kube ezintathu ongakhetha:

1. Ukukhokha kusengaphambili yatholwa esikhathini esedlule, futhi ngesikhathi esifanayo, kwaba ukuqaphela. Kulokhu, akukho VAT icala. Lokhu kungenxa yokuthi kulo nyaka odlule, inkampani ohlelweni lula, kanye neqiniso lokuthi kwathatha OCHO asihlobene lapha.
2. Ukukhokha kusengaphambili yatholwa esikhathini esedlule, kanye nokusentshenziswa okwenzeka ngemva kokumiswa kombuso ezivamile. VAT icala kuleli cala, usuku ekuthunyelweni. On the kusengaphambili akudingeki.
3. Kokuthola ukukhokhelwa kusengaphambili futhi ukuqaliswa ezenzeka ngemva kwathatha OCHO. Kulokhu, i-VAT ibalwa njalo ngosuku ngaphezu Ukukhokha kusengaphambili, nokuthunyelwa. Lapho intela esiposwe ezifakwe i-ukukhokhelwa kungathatha ebanjwayo.

Uma ukuthengiswa kwenziwa ngaphandle ukukhokha kusengaphambili, nokuthunyelwa kwaba ngemva kokuthuthela OCHO, VAT icala. Uma ukulethwa eyenzekile ku uhlelo lula, ngokufanele, inkampani ayizange kube lokukhokha komunye oyedwa. Ngakho-ke, kulesi simo VAT icala.

VAT okokufaka

Kwezinye izimo, intela, uthenge ohlelweni lula, inkampani kungathatha ebanjwayo ngemva kwathatha OCHO. Lokhu uvunyelwe, uma izindleko zokukhiqiza engakaze kunakwe lapho kubalwa iminikelo. Isibonelo, lokhu ingasho abanezinkontileka futhi izinto wathenga ukwakhiwa dolobha, lapho le nkampani akazange abe nesikhathi ukuqedela, ukuba uhlelo lula.