Imikhuba of ukwehla kwentengo ezimpahleni ezingasuki phansi

On ukwehla lingachazwa ngokuthi kuyinqubo eyenzeka kancane kancane sokudlulisela imikhiqizo ekhiqizwa izindleko eziyisisekelo amafa ukukhiqiza. Ngokwe nemithetho ukwehla, inkampani eyenza iminikelo offset ukonakala kwesimilo nezingokwenyama ezimpahleni ezingasuki phansi. ukwehla Ikhishwa ezihlobene izindleko zokukhiqiza kanye akhiqizwa njalo ngenyanga kusukela ukubaluleka ezimali (ibhalansi) kwempahla fixed for yokusungula izinto noma amaqembu athile.

Imikhuba of ukwehla kwentengo ezimpahleni ezingasuki phansi amiswa iziphathimandla zomphakathi yonyaka lenzalo buyiselo yezindleko ukukhiqizwa ezimpahleni ezingasuki phansi futhi zibonisa inani iminikelo yonyaka e-value imigomo. Ngamanye amazwi, amazinga ukwehla eshiwo njengoba isilinganiso iphesenti umkhiqizo ngaphakathi ngonyaka izindleko ukwehla ngoba ibhalansi ukukhiqizwa dolobha enkulu.

Ngokuvamile, lokhu isilinganiso isethwe futhi libuyekeze izikhathi zonke zikahulumeni, amazinga ukwehla kukhona izinkampani kanye nezinhlangano kuwo wonke amafomu ukuphathwa kanye nobunikazi okufanayo.

inqubomgomo ukwehla kwentengo isimo - kuyingxenye inqubomgomo kwezesayensi nakwezobuchwepheshe jikelele. State, ekubekeni izindinganiso sokubalwa ukwehla, inqubo ukusetshenziswa yabo futhi amacala, ulawula nemvelo futhi ulinganisele ukuveza zonke imikhakha yezomnotho, futhi ngosizo lokhu isilinganiso inquma izinga ukwehla bese sokuvuselela fixed capital.

Ukusebenza ohlelweni ezweni amortization ine izici ezilandelayo: ukwehla amazinga ziyafana, sokubalwa wasebenzisa indlela iyunifomu yomugqa oqondile, amacala emananini izindleko, zenziwa esikhathini kwesikhathi langempela ukusetshenziswa amathuluzi zomsebenzi.

Namuhla kukhona amasha ukwehla amazinga kanye nemithetho ekubaleni yayo.

Awasayiqhubeli Kwabelwa ukulungiswa ezinkulu. Noma yimuphi umsebenzi wokulungisa eyenziwa ngezithukuthuku izindleko, it is ekhiqizwa uma kudingeka, fund reserve bamacala ukulungisa.

Ekupheleni yempilo (zokulawula) izimoto, imishini noma imishini ukwehla accrual inqanyulwa. Nakuba ngaphambili ibalwa isikhathi ukusetshenziswa kwezimali ezimpahleni ezingasuki phansi, kungakhathaliseki ukuphila. Ukuze izakhiwo, izakhiwo kanye nezinye izimpahla fixed uhlala okufanayo kuhlaziywa ukwehla phakathi naso sonke isikhathi langempela wokusebenza.

Ukuze kwandiswe isithakazelo izinkampani uthuthukise ezimpahleni ezingasuki phansi avunyelwe ukusebenzisa ukwehla esasizosheshisa kwempahla asebenzayo fixed (imishini, imishini, ezokuthutha). Iphuzu liwukuthi ukudluliswa ngokugcwele ukubaluleka (ibhalansi) ulwazi izindleko izimali esikhathini esifushane, it kwandisa izinga ukwehla, kodwa hhayi ngaphezulu kuka kabili.

Ngaphezu kwalokho, amabhizinisi amancane nezinhlangano ngonyaka wokuqala wokusebenza angase ngaphezu kwalokho kwisamba izindleko isigamu intengo izimpahla zalo fixed, impilo into kufanele kube kuphele iminyaka engaphezu kwemithathu.

Ngenxa yokuthi usebenzisa inani lenzalo yonyaka esasizosheshisa of ukwehla, ungakwazi masinyane ubuyekeze amafa asebenzayo fixed buthelela usebenzisa isamba elanele ukwehla ukuze ukulungiswa kabusha ukukhiqiza, ukunciphisa i-income tax. Ngaphezu kwalokho, lokhu isilinganiso ugwema ukuwohloka izinyembezi asebenzayo izindawo zokukhiqiza, ukwesekwa Vat kubo ezingeni eliphezulu, okuzokwenza ukwandisa umthamo ukukhiqizwa futhi ukukhiqiza imikhiqizo engcono nge nezindleko eziphansi.

Isenzakalo omuhle kuyafana eqinisweni lokuthi ukwehla amacala ngokugcwele anawo wenkampani.