Ukuthengiselana elawulwa - kuba futhi osikhulula?

Abakhokhi bentela kahle olunye uhlobo kolwazi mayelana nokungena kwemali yawo kuphela, okuthiwa izitatimende zokukhokhelwa elawulwa. Lokho okwenzayo wayebizwa ngokuthi elawulwa, kufanele uhlole ukuhambisana nenqubo yalo mkhakha, kanye ukuqhathanisa oda kumiswa le mibhalo nemithetho eyisisekelo.

amaqembu Ezihlobene

Esikhathini Tax Code wasisho ngokucacile izincazelo eziyisisekelo eziphathelene "ukuthengiselana elawulwa" umqondo. Lokhu kuqashelwa kuyisiphetho kokubili abantu yemvelo kanye zomthetho kuncikene, esithinta imiphumela intela. Lenchazelo kunikezwa kuphela kulabo izinhlobo ukuthengiselana, lapho ubuhlobo phakathi kwala maqembu womabili nethonya eliqondile ngemibandela kanye nemiphumela yezingxoxo. Lesi sici kubalulekile kakhulu komthetho zentela, kusukela amalungiselelo imiphumela incike ingxenye yezimali zokukhokhelwa, ezinye zazo njalo wathumela endaweni yomcebo isimo.

Ukuhlonishwa nawubuka abantu

Lokho abantu ziye yaqashelwa ngokomthetho njengezwe kuncikene, bacubungula degree iqhaza langempela enhloko-dolobha kanye nokwenzeka ushintsho. On lesi sici ngokuvamile kuthonywa izimo isivumelwano ngaphambi, kanye nokwenzeka umuntu othile nganoma iyiphi enye indlela ukuthonya izinqumo ezenziwa abantu ababalulekile ukuthengiselana.

Ngu abantu kuncikene zihlanganisa:

1. Inhlangano, uma okungenani eyodwa kule nkampani ezihilelekile kuthengiselana uhlanganyela enye inkampani. Lesi sici is kunakwe kuphela uma inani izimali impahla Imininingwane e inkampani Direction ingaphezu 25%. It has a ukubaluleka kwakho kokubili ubunikazi nenkhulumombiko.
2. Inhlangano futhi lomuntu oyedwa, uma esinye salezi amaqembu ukuba ukuthengiselana has esigxotsheni kwenye inkampani. Of lonke inani izimpahla akufanele kube ngaphansi kuka-25%.
3. Inhlangano, kanye ukubandakanywa yibaphi abantu third-party e umsebenzi wabo khona abangaphezu kuka-25% we izimpahla. Kubalulekile sihlanganyele kuzo zombili lezi zinkampani kudlulwe loluphawu.
4. Inhlangano, uma isakhiwo yabo ine emandla ekuphatsa, okuye akhonjwe egunyazelwe ukwenza izikhundla zabo ngumuntu ofanayo. Zonke lebaluleke kakhulu ematheni isigungu okhethwe omunye umuntu noma iqembu, inqobo nje uma umuntu othize esasiphethe kumiswa yonke amafemu ezihilelekile kuthengiselana, okungenani ngo-50% of the ukwakheka Imininingwane.
5. Inhlangano neyokuphatha nomzimba wayo, okuyinto nganoma yisiphi isizathu zomthetho, wahlela deal.

I izinhlangothi umsebenzi ungahle melani kuncikene, uma ucabangela ukuthi le nqubo kwemukelwe Ezimweni ezinjalo, intela ngabo kuyinto kwemisebenzi yoMnyango. Kulokhu, balindeleke ukuba bakwazi ukufakazela ukuthi ubudlelwano babo babe nomthelela ngokuqondile noma ngokungaqondile ku lemali futhi imiphumela yalokho kuthengiselana.

Izinkampani eziningi ngokuvamile ukuqhuba ukuthengiselana elawulwa. Indlela ngazo ziyahlukahluka, kodwa kufanele kucatshangelwe ukuqinisekisa ukuba semthethweni kohlelo inkontileka ngayinye. Lapho bonke bondzaweni fixed, okungase kwenziwe ukuthengiselana elawulwa - kuyinto Article 105 Tax Code.

Inqubo sokuqashelwa kuthengiselana elawulwa

Inani ukulawula akuyona njalo kuqinisekiswe, yize amaqembu kuthengiselana kukhona abantu ancikene. Nokho, ngokuvamile kuba phakathi abanjalo abathintekayo aphethwe. Kukhona kilomlayo, owawuthi kuthengiselana ayibonwa elawulwa ngokunembile.

Njengoba bemiswe ukuba umkhawulo esiphezulu lemali ngenhla lapho akunakwenzeka ukusho ukuthi ilawulwa kuthengiselana. Lokhu kungenzeka kuphela uma zonke izici kuthengiselana zenzeke endaweni Russian Federation kanye amaqembu nizifeze zonke imisebenzi wokutholakala bayazuza futhi Russia, futhi isibalo imali kuzo zonke izinhlangothi ingeqi ruble 1 bhiliyoni. Akuzuzisi ukuba kunanoma yimuphi kubahlanganyeli lalimisa ukhululeka ukukhokhwa kwezintela phezu inzuzo noma cha lokukhokha komunye oyedwa we WAHLANGABEZA. Kulokhu, umsebenzi ungahle ulahlekelwe ukucabangela, kusukela iholo ingqikithi bonke abantu ngeke sidlule ruble ayizigidi ezingu-60.

Inqubo ukuqashelwa zokukhokhelwa elawulwa

Ministry of Finance omamukele ngokulandelana uthi ubuhlobo zomthetho ngokuthi "elawulwa ukuthengiselana". Lo mqondo ngokuvamile okuxoxiswene ngesisekelo umbandela accrual, okuyinto evame ebaluleke kakhulu ezweni lilonke, kanye iziphathimandla zentela. Ukubala inani Imininingwane imali unyaka owodwa, kumele uzifake zonke izinto etholwe esebenzisa counterparty ngamunye owanikhipha imali isikhathi esithile.

Ngezinye izikhathi phakathi ukubala izimali ingqikithi ngonyaka ikhalenda ziyabhekelelwa hhayi kuphela ukuthenga okukodwa, kodwa futhi wafingqa engenayo kuthengiselana elawulwa kusuka izivumelwano ne amaqembu ahlukene. Inkantolo, eqondiswa Article 105 Tax Code, bangakufakazela ukuthi okwenziwayo ngempela elawulwa, uma umuntu osemthethweni noma yemvelo ukubonisa ukuthi ukuthengiselana oluthile yeqembu elithile izivumelwano, nakuba kubhekwa ezimele.

Uma umuntu neyaziwayo esihlobene, futhi omunye amaqembu kokwenziwe njengenkulumo intela umhlali Russian Federation, ukuthi noma izivumelwano phakathi kwezinhlangano lapho umuntu ehlanganyela, waqaphela elawulwa. Ukuze lokhu kunakwe inani iholo kusukela kuthengiselana, kungaba noma yimuphi. Leli qiniso liqinisekisa ulwazi olunikeza Ministry of Finance.

Article 105 Tax Code lisitshela ngokucacile ukuthi nani, elawula kungenzeka ukuthi kuthengiselana zingalawulwa, sisebenza kuphela kulabo abathintekayo, lapho bonke abahlala intela. Ngo practice zomthetho, lesi sici enquma khona phakathi abahlanganyeli kule kuthengiselana okungenani oyedwa ongeyena i umhlali olusemthethweni. Uma umuntu onjalo likhona ke ubukhulu ukuqhutshwa kuthengiselana kungaba angenamkhawulo.

Nethuba lokuqhuba ukuthengiselana phakathi izinhlangano njengoba nevzaimozavisimymi elawulwa

Lokuhlobanisa kuthengiselana esiphakathi abantu ababhekwa njengenkolo kuncikene, labo letentiwako phakathi kwabantu axhomeke kwelinye nelinye noma izinhlangano kungenzeka, uma kwenziwe nge iqhaza ngqo abaxhumanisi. Okunye abahlanganyeli isithembiso elawulwa ukuthengiselana, abantu kuncikene ngempela.

I Tax Code inikeza ukuthi, ekuqhubeni ukuthenga okuthile okufaka abaxhumanisi zibhekana kungenziwa waqaphela njengoba izici kuncikene iqhaza uma alandela imithetho kwabalamuli.

1. Sinenkosi uhla elilinganiselwe amandla. Angakhiqiza kuphela inhlangano izinqubo kwezimpahla, akazange athi wafika neminye imisebenzi.
2. Ungayisebenzisi nezimpahla zabo, akudingeki ukufinyelela ngqo kubo, musa ukubekezelela noma yikuphi ubungozi kule kuthengiselana.

Awukwazi ukuthatha noma yisiphi isinyathelo nabantu nevzaimozavisimymi ngaphakathi imiqondo, iimbonelo lapho ukuthengiselana elawulwa eqhutshwa ngayo. Lona umthetho obaluleke kakhulu, ngakho-ke, umlamuleli kumelwe ngaso sonke isikhathi unamathela kuso.

Esikhathini Tax Code akubhekwa lemali engenayo ukuthi ezivumelekile ukuqashelwa ukuthenga okuthile okufaka umlamuli elawulwa. Ngo practice zomthetho, hhayi ezimweni eziningi izingxabano ngalolu daba, ngakho uma kwenzeka izimo ngokubikezela izinto ezididayo nezingathembekile ukwehluleka zikahulumeni sibone isidingo ukubhekana ukufinyelela elawulwa ezinkantolo ngesinqumo olwengeziwe. Ukubikezela umphumela lesi sivivinyo okwamanje kungenakwenzeka.

Ministry of Finance wanquma ukuthi imingcele inani ekuphetheni kuthengiselana ngomkhulumeli, akukho. Uma kuthengiselana isiqediwe ngokuvumelana nemithetho, ukuvela nobuqili iziphathimandla zomphakathi noma ukwala ukunikeza isimo elawula izibonelo ukuthengiselana elawulwa, ivelakancane.

Ezinye imibuzo ephakamayo, futhi ubulungisa kuyaqabukela, kodwa njalo kumele abhekane umbuzo onemibuzo abantu abathintekayo kule kuthengiselana, njengoba kwaba njalo endabeni ka inani elikhulu imali akuyona njalo kungenzeka ukuba enze isivumelwano abaqondiswa isimo.

Lokhu eyinkimbinkimbi kuphakama kulindeleke ukuba ikhiphe kamuva incwadi esemthethweni ebuya Ministry of Finance, othi ejensi has a umbandela wezimali, kodwa usebenza kuphela ukuthengiselana of ngezinga elikhulu. Kuye ngohlobo lomsebenzi, kanye imisebenzi inkampani, esithinta izimpahla wanyathela futhi wathenga, ibalwa imali umkhawulo walo ohlangothini ngalunye.

Okunye ukuthengiselana phakathi kwabantu nevzaimozavisimymi neyaziwayo elawulwa

1. ukuhweba Foreign kwezimpahla ukuthi zifakwe ohlwini eyinhloko ezinethonya kunazo e stock market global. La mafutha esihlahla namafutha imikhiqizo, iyiphi izinsimbi, namaminerali akunakubangelwa isigaba kukamanyolo amaminerali, amatshe ayigugu kanye nezinsimbi.
2. Ukuqala kokusetshenziswa the kuthengiselana phakathi kwezinhlangano, okungenani eyodwa okuyinto isakhamuzi saphakade noma umhlali intela yezwe, lapho likhona uhlu ihlanganiswe yi-Ministry of Finance, ukunikeza izinzuzo e intela ye amabhizinisi.

Okwenziwayo zibalwa elawulwa kalula uma omunye wamalungu ayo kuyinto umhlali noma umhlali zensimu okuqondene esishintshashintshayo sogu lolwandle. Ngakho-ke, izitatimende kumele kube isaziso samanje ukuthengiselana elawulwa. Futhi kuba isibopho. Kuyadingeka ukuba eceleni athathe isampula le-elawulwa ukuthengiselana isaziso kanye ilungelo uligcwalise. Inikeza ilungelo ukudalula noma ukushicilela ulwazi oluqondene nezimali. Lesi sici kusebenza umfanekiso inkampani, bhalisiwe e-Russia, okuyinto zitholakala zokuzamazama ezinjalo.

Uma deal kuba elawulwa ngenxa isakramente iyiphi iqhaza layo zone sogu lolwandle, inhlangano okungenani oyedwa kufanele yokuphatha bhalisiwe kuleyo nsimu. Ukuze idili ibona ukuba semthethweni, qiniseka egcwele kahle isaziso ukuthengiselana elawulwa. ukugcwalisa isampuli ayikwazi ukushintshwa noma ezinye izinto ezingekho.

Yiluphi ulwazi luyatholakala emagunyeni intela?

Ukuze abone ukuthi kuthengiselana ubalwe njengenye elawulwa, kubalulekile ukuhlola umqondo walo futhi izimo lithwalwa ngaphansi kwazo, ngoba ukuhambisana Article 105 Tax Code. Kufanele ubuke izaziso on zokukhokhelwa elawulwa. Uma kalula ubalwe njengenye ezinjalo, Ukwakheka kwezitho entela, ukunakekelwa okukhethekile kufanele zikhokhelwe intengo yesivumelwano.

Okwakubaluleke ngokukhethekile umehluko izindleko uma ziqhathaniswa izivumelwano namanye counterparties, kanye nendlela lapho indinganiso intengo emakethe okwesikhathi esithile, lapho etha imibhalo wokwenziwe ethize elawulwa. Wamaphepha ngizodabula ngokucophelela yonke imininingwane.

Izinkampani uyifeza ukuthengiselana namalungu ahlobene, ie ngokuhambisana nenqubomgomo accrual iwe ngokuzenzakalela ngaphansi umqondo elihlangabezana incazelo yalokho ukuthengiselana elawulwa, kudingeka ukuhambisa kwabasemthethweni bentela, okuyinto zibalwa endaweni, waqaphela ukuthengiselana elawulwa. Osikhulula imibhalo, futhi ukuthi lokhu kufanele njalo unamathisele ephepheni kufolda eyabelwe. On isidingo abanamathela mthetho kubonisa oda FTS yeRussia. Omunye kufanele sikukhumbule ngaso sonke isikhathi umqondo, okuyinto yazise ukuthengiselana elawulwa, kuba umbiko jikelele mayelana nomsebenzi owenziwayo.

Uma abasebenzi yentela yombuso Izikhungo uyofuna uhlole imininingwane eyengeziwe kuthengiselana, khona-ke kuyoba izinhlangano zabo isicelo aphoqelelwe ukuhlinzeka yonke imibhalo edingekayo. Article 105 Tax Code ulawula leli phuzu namakholi Udinga ukunikela ngesicelo uhlu oluthile kwemibhalo okumele aqukethe ulwazi oluyisisekelo mayelana kuthengiselana.

Imisebenzi yabakhokhintela nelincane ukuhileleka kuthengiselana ethile

Icacisa uhlu izindlela eziye zasetshenziswa ukuthola futhi hlela ulwazi mayelana eyodwa-off futhi engenayo isiyonke. Ngaphezu kwalokho, kufanele unikele ngencazelo, baphikisa ngokuthi kukhethwa indlela ethile, idatha ku imithombo yokwaziswa kuyiphi Benziwe ukusebenzisa ulwazi ukuze ucacise lemali esiqondile engenile okwenziwe ethize, ukuze uthumele enze uhlu oluphelele lwazo zonke izindleko.

Ukubika imithetho

Ukuze ngokushesha ukunikeza, ulwazi efanele kakhulu ehlelekile futhi eyiqiniso ngomusa bayacelwa ukuqapha amanani phakathi kuthengiselana elawulwa. Kungcono ukulungiselela imibhalo esikhathini ngokushesha angene kunoma yisiphi isivumelwano, kukhona othi on imikhiqizo, izinsizakalo, noma ingabe ngiyazithungatha lezi ukhokhe maphilisi ethile.

Uma wenza zonke amaphepha adingekayo ngesikhathi, bentela bazokwazi ngokushesha hlola, kuthengiselana ilawulwa kahle. Osikhulula imibiko, ibala isamba lapho amaqembu uzophoqeleka ukukhokha intela. Ukuthumela ngesikhathi izibalo kuzovumela ukuba yenze izinguquko ukuze ihlangabezane imibhalo uma kwenzeka noma yiluphi ushintsho, esikhundleni ngifuna ulwazi emva isikhathi esithile. Akumelwe sikhohlwe isicelo isaziso uhlu kwemibhalo on zokukhokhelwa elawulwa. Osikhulula imibhalo eziyisisekelo ukuthi unesibopho nokulandela lo mthetho.

Izigaba Ukulungiselela

1. umsebenzi Analytical ku izindleko zokukhokhelwa elawulwa. Ubani Rents, kumelwe ahlele amaphepha i ukuhlaziywa, ukuhlela.
2. Ukuhlela kanye ekubalweni lemali edingekile of yonke imibhalo edingekayo ukuze nokuhlinzekwa imibiko ehhovisi lentela. Oku-kunqunywa esifanele ukulungiselela wonke amaphepha ukuze uhambise umbiko ku ukuthengiselana elawulwa ngesikhathi ukusabalalisa isikhathi sabo ukulungiselela okudliwa, ukuhlolwa.
3. Incazelo yonke imikhakha yomsebenzi lomuntu, okuyinto ingenye amaqembu kule kuthengiselana.
4. Ukuhlola kanye Ukuqhathaniswa ngokwezezimali kuthengiselana, ukuhlaziywa zonke izici amaqembu isivumelwano.
5. Kwenta tinhlaka nencazelo ephelele yonke amaqembu ahlobene zinengxenye kuthengiselana ngubani. Kudingeka nokuba ukhethe ohlangothini test, uma dili ngokomthetho noma elawulwa ngezindinganiso ofanele nesabelo salo isimo.
6. izindlela Oku-ezikhethiwe kanye nezimiso eziyisisekelo zamanani.
7. Ikhishwa ukuhlaziya egcwele kwezomnotho ikhumbula zonke izici kuthengiselana, ekuqondeni izinzuzo zayo kanye nezindleko-ukusebenza ngoba umhlanganyeli ethize.
8. Kwakhiwe base documentary, okuyinto ihlolwe ngochwepheshe eziningana futhi liqondiswa ukulungiswa idokhumenti onesihloko esithi "Umbiko phezu ukuthengiselana elawulwa."

Amadokhumende kungenziwa ebekiwe kuphela ulwazi kuqinisekiswa idatha egcinwe yinkampani. Ngokusho ngesicelo inhlangano yentela yombuso Izikhungo kufanele ahlinzeke bonke isiqinisekiso esisemthethweni ngalokho kwaziswa. Isicelo esinjalo ukuze abasebenzi bemisebenzi ungathumela ukuqinisekisa ukuphelela kolwazi kanye ukuqinisekiswa ukukhokha intela.

Lapho kuhlolwa izinga imininingwana ngokuzeleko, izinga le mininingwane kumadokhumenti, udinga uholwe isigaba 6 Article 105 Tax Code. Inani lokwaziswa enikeziwe kufanele kube sokuboshwa degree of ukubaluleka kuthengiselana, isikali yayo kanye nosayizi izinzuzo ngelungu ngalinye.

ushintsho yokuzithandela yezimali intela lezisekelo

Isigaba 6 Article 105 Tax Code sihlinzekela ukungakwazi ukusebenzisa ekuphetheni amanani kuthengiselana, okuyinto ayihambisani emakethe uma bakude labangaphasi kwabo. Uma inkampani lilahlwa yicala ekunciphiseni ngamabomu inani izinkokhelo olusemthethweni wokwehla imali yentela ke abanikazi bayo ithuba ukulungisa intengo kanye nokwenza iminikelo esimweni njengengxenye ejwayelekile.

Zonke kwenziwa izinguquko ngokuhlinzekwa esiyisibopho entela, osuvele imakwe engenayo intela yakhelwe ukukhokhela kwesikhathi esithile. Uma inkampani kungabhekwa njengophawu lokukhokha komunye oyedwa intela, uzasinikwa simemezelo, okumele ikhokhwe ngesikhathi for ukulethwa Imibhalo enjalo.

Inqobo nje uma zonke izinguquko ngeke lelipelwe waba ukuba kuthiwe emagunyeni intela kufanele zithunyelwe kanye inothi ochazayo lapho lonke inani icaciswe ngokuningiliziwe, ukuthi umuntu othize liyadingeka ukungezwa izilinganiso kokuqala.

Ku-Memorandum ochazayo sicacisa ulwazi olufanele mayelana ukuthengiselana elawulwa maqondana okuyinto izinguquko ezenziwe. Likhombisa inani elisha intela, inombolo ye-serial inkontileka, usuku isiphelo sako. Kufanele kube eceleni ukubhala isamba sokuqala bese alethe ngokufanayo kunani ngokusebenzisa izinto ezibonakalayo, okuyinto niyozenezelelwa lemali yasekuqaleni senzelwe senkokhelo yokukhokha intela.

Izinto ezidingekayo kule imibhalo

Sicacisa imininingwane egcwele bonke abantu ezihlobene kuthengiselana elawulwa. TIN kuboniswe igama siqu, kanye egcwele inhlangano noma igama le-IP. Ivunyelwe ukwengeza noma yiluphi ulwazi kuzosiza, ngombono yabakhokhi bentela, ngeke ukuxazulula isimo nge inkokhelo ukuze lula umsebenzi abasebenzi lokuhlolwa intela.

Ukuze wenze noma yiziphi izinguquko base intela ye-VAT, iyadingeka zonke izimemezelo, okuyinto zakhokhelwa ngesikhathi. Lapho ukulungisa noma yimiphi idatha ku-isingeniso esiyisibopho solwazi okuphawulekayo kwebhuku. Isizathu tekwakha ukuqopha idokhumende equkethe lemali esiqondile izilungiso. Ulwazi olunikiwe kumelwe ahambisana ingqikithi intela etholakale ngokudayiswa kwezimpahla.

Phakathi kuthengiselana elawulwa wonke amadokhumenti kumele ligcwaliswe kahle futhi ukuphoqelela izimiso okuyinto nemithetho lalezi zivumelwano. Ukuhambisana imibhalo inqubo nokulandela esiphansi amanani eyamukelekayo nihlela into kakhulu ngempumelelo.