Ukubala yentela ngemali engenayo siqu ngesilinganiso 13% ngo 2012

PIT - ukunciphisa ezivamile intela ku yengeniso. Njengoba omunye kwabasebenzi okuthiwa, intela yemali engenayo ekugcineni uya ukukhokhela zonke izinhlobo kwemisebenzi yomphakathi.

Ubani futhi kuphi intela yengeniso

Ukuze yengeniso bentela kukhona izakhamuzi Russia, kanye nabanye ababengewona ama-izakhamizi abathola iholo kusuka emithonjeni Russian.

ukubala okuqondile, Ukugodla nokukhokhwa kwezintela le ntela, abaqashi wahlanganyela: izinhlangano kanye osomabhizinisi ngamanye, inhlangano ibha, notaries yangasese kanye izingxenyana ahlukene wamabhizinisi angaphandle.

Tax ngesilinganiso 13% is ekhokhwa zonke izinkokhelo eziphathelene yokukhokha zabasebenzi, kuhlanganise enezela (amaphilisi premium) kanye uhlawula (iholide, ilivu yokugula) uhlamvu. Ukugodla yentela ngemali engenayo siqu Kwenziwa kwabasebenzi amacala, base lentela hhayi encishisiwe uma umsebenzi okhokhela on izikweletu zayo (kuhlanganise nesondlo). Nokho, ukubala kwentela yengeniso inikeza ukuthi kungenzeka ukuthola ezahlukene umsebenzi intela ezibanjwayo.

Izinsalela elisetshenziswa kubalwa PIT

Tax Ikhodi izinhlobo ezintathu ezibanjwayo ngoba intela engenayo anikezwa: ejwayelekile, ezenhlalo, impahla. Ukuze ezimbili zokugcina izinhlobo umuntu wemvelo, kumele afake isicelo intela endaweni lapho uhlala khona. ezibanjwayo Standard ezilungiselelwe kule ibhizinisi.

Ngo-2012, le nqubo kuhlaziywa indinganiso intela ebanjwayo usebhekene eziningi izinguquko ngqo abathintekayo ukubala kwentela yengeniso ngo-2012 cishe wonke imikhakha abasebenzi. Okokuqala, e ezibanjwayo abangu ezaqedwa ruble 400 "yena", okuyinto kuze kube yilesi sikhathi Wancika ngokuphelele kubo bonke abasebenzi, inani imali okuyinto ingeqi ruble ayizigidi 40. Okwesibili, ushintshe usayizi we "umzali" ebanjwayo. Kusukela manje, ungehlisa nyangazonke base zentela ruble 1400 ngoba izingane ezimbili zokuqala ngaphansi ubudala noma engu-24, kodwa kukhona abafundi (abafundi iziqu, intern) imfundo esigcwele.

Elikhulu emindenini ukwehla imali encane yentela wenziwa ngezinga elingelikhulu lesichubekako: uma kukhona eyesithathu (futhi wonke esikhathini esizayo) izingane ekubalweni intela yengeniso kuyoba kuncike ukuthi kubanjwe u-ruble 3,000. Akunandaba engu-izingane zakhe ezindala, kodwa kuphela ukuze lokuzalwa. Ukwehla imali encane yentela ngoba 3000 Unelungelo futhi abazali bezingane ezikhubazekile noma abakhubazekile amaqembu ephakeme omabili abafundi esigcwele futhi cha attained eminyakeni engamashumi amabili nane.

Omama lobaba abangabodwa, abafelokazi ungathola imali ebanjwayo for ingane ngayinye ngobukhulu double. Ilungelo esifanayo ngoba umzali uma umzali wesibili ngokubhala angavezwa ilungelo lakhe ukuncipha yentela ngemali engenayo bese bekhetha omunye.

"Umzali" ukudonsa imali eholweni, kungakhathalekile ubungako bawo zabo, uthembele umsebenzi kuphela kuze kube isikhathi lapho inani engenayo imali yakhe ngeke ruble ephakeme kunaleyo 280 ayizinkulungwane.

Ukubalwa Isibonelo PIT ngesilinganiso 13%

Cabanga ngesibonelo sika-ekubalweni kwentela yengeniso ukubonakalisa oda entsha nemali ebanjwayo.

Ake sithi "StolInvest" LLC ine abasebenzi abahlanu:

• Ivanov A. D. (Umqondisi) -. Salary ka-ruble ayizigidi ezingu-60, 1 ingane (engu-11 ubudala) akhokhe nesondlo in inani 25%.
• Lemesheva AI (accountant) -. A iholo ruble ayizigidi ezingu-30, 1 ingane (engu-14 ubudala), umama ongayedwa.
• Raviolin VS (Umphathi) - iholo ruble ayizigidi 25, izingane 3 (17, 13, iminyaka engu-5) ..
• Suprov R. V (master) - iholo ruble ayizigidi 15 abantwana 3 (25, 17, 13) ..
• Ignatov P. R. (okuyinhloko.) - iholo ruble ayizigidi 15, iqembu ekhubazekile II, akukho zingane.

Kulesi simo siqu kwentela engenayo Ukubalwa kwesikhathi kusukela ngoJanuwari kuya-Ephreli kuyoba kanje:

Ivanov A. D:. (60000-1400) * 13% = 7618.

Lemesheva A. mina:. (30000-1400 * 2) * 13% = 3536.

Raviolin B. C:. (25000- (1400 + 1400 + 3000)) * 13% = 2496.

Supra R. V:. (15000- (1400 + 3000)) * 13% = 1378.

Ignatov, P. R:. (15000-500) * 13% = 1885.

Ngo-May, isamba iholo Ivanov AD ka-ruble ayizigidi 300. Njengoba kuvunyelwa umkhawulo umthetho (280 THS.) Ingabe eqiwe, ne ebanjwayo lwenyanga ngeke enikeziwe kuMqondisi. Ngakho-ke, kusukela ngo-May kuya ku-September, siqu kwentela engenayo ukubala zaziyoba ibukeke lokhu:

Ivanov D:. 60000 * 13% = 7800.

Lemesheva A. mina:. (30000-1400 * 2) * 13% = 3536.

Raviolin B. C:. (25000- (1400 + 1400 + 3000)) * 13% = 2496.

Supra R. V:. (15000- (1400 + 3000)) * 13% = 1378.

Ignatov, P. R:. (15000-500) * 13% = 1885.

Ngo-October, inani imali evumelekile umkhawulo wedatha ufinyelelwe futhi Lemesheva AI Ngakho-ke, kusukela kulenyanga, ukubala kwentela yengeniso kule nkampani oyokwenziwa kanje:

Ivanov D:. 60000 * 13% = 7800.

Lemesheva AI:. 30000 * 13% = 3900.

Raviolin B. C:. (25000- (1400 + 1400 + 3000)) * 13% = 2496.

Supra R. V:. (15000- (1400 + 3000)) * 13% = 1378.

Ignatov, P. R:. (15000-500) * 13% = 1885.

Futhi ngo-December, ngeke umkhawulo ovumelekile futhi engenayo Raviolina:

Ivanov D:. 60000 * 13% = 7800.

Lemesheva AI:. 30000 * 13% = 3900.

Raviolin VS:. 25000 * 13% = 3250.

Supra R. V:. (15000- (1400 + 3000)) * 13% = 1378.

Ignatov, P. R:. (15000-500) * 13% = 1885.

Njengoba Suprova azihlangani izimali ingqikithi ngonyaka akazange umkhawulo isethi, kuyoba bathembele ezibanjwayo unyaka wonke. Ukuze Ignatova P. R. kungenzeka ukunciphisa base yentela engenayo akugcini.