Ukubala UTII

UTII - yilona segama intela olulodwa imali kwabalelwa. Ngaphansi komthetho isiRashiya, intela enjalo ingase ibe kuncike ezindaweni ezithile zomsebenzi ibhizinisi. Lapha kumelwe siqaphele futhi siqonde ngokunembile izici of intela: ekhokhwa kubo, kuphela lezo zindawo umsebenzi okuye usumisiwe izinga elithile ukubuya. Vele baba, izikhulu ziye zakhomba eminye imisebenzi zona ebalisisiwe esiphansi embundwini nenzuzo. Ngesisekelo lesi silinganiso futhi eminye ukubala UTII. Ngokuvamile, lokhu uhlobo intela osebenza ohlelweni lula, ikota 2011 ladliwa kwesikhathi isizinda.

Article 26,3 we Tax Code ichaza uhlu imisebenzi ukuthi angawa ngaphansi kwe-accrual intela ku engenayo kwabalelwa. Lezi zihlanganisa, isibonelo, kungafaka phakathi nendlu nemisebenzi yokwelashwa, okudayisa, ukukhangisa ongaphandle, nokunye, uhlu oluphelele sinikezwa lesi sihloko. Ngaphezu kwalokho, Article 346,29 we Tax Code ichaza ukubuya lokuma womsebenzi, lokuvela Article 26,3 lokufeza ku isisekelo ukubala yayo UTII. Kusolwa ukuthi embundwini ubuncane inzuzo wonke ekuhlinzekweni kwezinhlelo, isibonelo, amasevisi Inhlangano for ukwelashwa kwezilwane - ruble 7500, ngenkathi ukukhangisa ku izimoto - ruble ayizigidi 10.

Ifomula ekubaleni zizokwenziwa UTII ngokuvamile ebalisisiwe ngale ndlela:

UTII = Baz.Doh. Fiz.Pok *. * K1 * K2 * Baz.Per. * 15%.

Manje wokufunda ezinye izinkomba:

Baz.Doh. - iholo eyisisekelo inkampani yakho, ogama imisebenzi zingena ngaphansi uhlu sihloko 26,3

Fiz.Pok. - esilinganisweni, okuyinto ichazwe eSigabeni 346,29.

K1, K2 - kukhona okuza ukuthi kukhona correctors engenayo eyisisekelo, okuyinto efakwe emkhakheni (ie, zingaba amathuluzi ehlukene ngoba emadolobheni ahlukene).

Baz.Per. - isikhathi isizinda, isib, ikota noma isigamu.

15% - inani lenzalo ku intela flat.

Njengoba umphumela we RF Tax Code, singaphetha ngokuthi kuyoba ezahlukene yezinhlobo ezahlukene imisebenzi UTII ukubala. Ngokwesibonelo, kulolu hlobo lomsebenzi, okudayisa, UTII ukubala kubabangele nobunzima obuningi. Lapha kunzima ukunquma Fiz.Pok (ngokomzimba), ngoba ngaso sonke isikhathi ecacile ukuthi acabangele -. Area kwehholo lapho ukuhweba yenziwa, noma indawo sonke isikhala agodliwe ukuhweba. Ngaphezu kwalokho, qaphela ukuthi ukuthengiswa kwezimpahla lapho mkhuba emsebenzini icala akuyona UTII ndaba.

Kodwa nokho kukhona ingozi engathi sína ukungenwa ukuthi abameleli Tax Inspectorate abalwamukelanga idili, UTII nekuhlanganisa tiphakamiso tabo kute uma buyer esikhundleni irisidi yokuthengisa eceliwe invoyisi kuwe. Kukhona enye inkinga: uma ikamelo ekuqaleni lungadizayinelwe ukuhweba, iziphathimandla zentela kungase kucindezele wenze yokusungula lobuchwepheshe ekutholweni okunokwethenjelwa ngesimo esingokomthetho isikhala esetshenziswa.

Kodwa akukhona konke nzima. Ngokwesibonelo, lapho razvoznoy ipharamitha okudayisa ngokomzimba kunqunywa ilula - akuyona indawo, futhi inani lezisebenzi baqashwe ngokuhamba ukuhweba.

Nokho, akungabazeki ukuthi "intela Esenziwe Lula" unethonya elihle ekukhuleni ivolumu kanye ijubane ukuthuthukiswa amancane amancane ngasese kuleli zwe. Yiqiniso, umthelela amafemu amancane kungukuthi ibalwa ngokugcwele, kodwa manje kuyafaneleka ukuphetha ngokuthi kukuthenga amaholo abasebenzi ngokomthetho kanye accounting ezengeziwe kuzovumela ngokushesha inkampani entsha asule futhi ufinyelele kugqekezwa ngisho isisekelo umsebenzi. Ukubalwa kwesikhathi payback le misebenzi, okuyinto Kunconywa ngokucacile ukuthi izinkampani kumele sibonise ukusebenza kwe-ukwethulwa kwentela umbuso - UTII.