Yiziphi izinzuzo? Income kusukela izibambiso: ukubala kanye intela

Izinzuzo - ingxenye inzuzo isakazwa phakathi abasunguli. Kubalwa ngalinye omunye share. inzuzo Paid basakazwa ngokulingana nenani lamasheya ethile. Yonke inqubo ehlobene nokuvivinya ukubala imali kulawulwa uMthetho Federal № 26 "Ngo-Joint Stock Izinkampani".

Intela

Ngokusho Art. 43 Tax Code, idividendi - kuyinto engenayo etholwe umhlanganyeli kusukela inkampani ekusakazeni izimali ezisele ngemuva izintela, kuye ngohlobo kanye nenani Central Bank.

Ukuze idividendi izinkokhelo ungafaki:

• okwenziwa ngesikhathi ukuvalwa, umhlanganyeli kunoma uhlobo, imali engeqile usayizi shareholder dolobha umnikelo;
• njengoba Central Bank of ekudluliselweni kobunikazi;
• isakhiwo engenzi-nzuzo ukuze kuqalise ukusebenza kungekho ibhizinisi noma kuzona Inkampani, capital liqukethe iminikelo.

Ubani onelungelo lokuthola izinzuzo? Income ikhokhelwa kuphela abanikazi izibambiso.

izinhlobo ukwabelana

A idiphozi nokuvikeleka kuqinisekisa abantu ngokomzimba kule nkampani futhi ukunika ilungelo lokuthola isabelo inzuzo. Ngakho-ke, i-stock dolobha yakhiwa ukubaluleka ngokulinganisa of ukwabelana oluvelele. inombolo Law 26 izinhlobo ezimbili CB kuchazwa: ezivamile futhi ayethanda. I bahlanganyela Imininingwane dolobha inhlangano wesibili kumele singeqi 25%.

Zonke ukwabelana obhalisiwe, isb. E., Basuke enikezwa abanikazi. Esikhathini ekusebenziseni amalungelo labahlanganyeli ukuthenga CB, ukuthengisa enye inhlangano kanye Central Bank of ukwabelana wamaqhuzu ezingase ziphakame ukuhlanganisa. ezimali yabo iqhutshwa ngokuvumelana nezimiso jikelele. Uma umuntu othenga amafraktjhini ezimbili noma ngaphezulu Central Bank of uhlobo olufanayo, akha linye.

wezabelo ezijwayelekile uvumele abanikazi babambe iqhaza emhlanganweni we amalungu, ukuvota, ukuthola iholo ngesimo izinzuzo, futhi esimweni kabusha - isiqephu sendawo. Inani izinkokhelo incike inhlangano finsostoyaniya.

I share ntandokazi ilungelo umnikazi ukuthi inkokhelo isilungisiwe. Ubukhulu bayo isethwe njengoba amaphesenti ukubaluleka izibambiso. Bamba iqhaza emihlanganweni noma ngandlela-thile ukuthonya imisebenzi yenhlangano, ngeke baze bakwazi ukuwenza. Usayizi izinkokhelo ngenxa ku ukuvalwa ilawulwa isimiso. Uma inhlangano inikeza izinhlobo eziningana ukwabelana,-articles of association futhi kufanele kuchazwe ukulandelana, isikhathi kanye nosayizi izinkokhelo.

Njengoba izinzuzo zikhokhelwa?

Income ingakhokhelwa ngamunye ikota, semester noma unyaka. Isinqumo ku ukudluliswa kweemali kufanele kuthathwe ekoteni olandelayo, ngemva kwesikhathi sokubika, umhlangano we-masheya. Inani yokukhokha kufanele singadluli ezinconywe eBhodini Labaqondisi. Ithemu nokukhokhwa imigomo zinqunywa isimiso. Badla kule dokhumenti, migomo kungukuthi lelipelwe, isikhathi kumele singeqi ezinyangeni ezimbili kusukela ngosuku isinqumo ukukhokha.

imikhawulo

Ngo Art. 43 zoMthetho Federal № 26 uchaza imikhawulo ukukhokhelwa. Ikakhulukazi, inhlangano ngeke bakwazi ukukhipha inkokhelo imali ku izibambiso:

• kuze inkokhelo egcwele Criminal Code;
• akwazi ukuthenga CBA, okuyinto ukuhlengwa;
• uma ngosuku ngesinqumo kunosongo ucabanga ibhizinisi, noma uma kungase kwenzeke ngemuva ukudluliswa kweemali;
• uma net kwempahla Inani lingaphansi kuka nekomkhulu lalo ogunyaziwe, lesi sikhwama inqolobane noma uma isimo esinjalo kungenzeka emva ukudluliswa kweemali;
• esimweni Central Bank, isamba izinkokhelo zazo akachaziwe izwe.

Liphinde sinqatshiwe ukukhokhela izinzuzo ku ukwabelana oluncamelayo, uma hhayi ngaphambili ikhokhwe imali kubanikazi bamasheya ezivamile Central Bank. Ngokuvamile, isinqumo ukukhokha esithathwayo esekelwe imiphumela yonyaka.

kanjani izinzuzo?

Income ekhokhwa kufanele sizimisele ngesisekelo inani lenzalo:

-% = Inzuzo / CC x 100%.

Ngokwesibonelo

Ukukhokhwa izinzuzo 2015 yathuma khona abantu abayizinkulungwane 22. Hlikihla. nenhlangano yezigelekeqe esebenza kuyinto ruble ayizigidi 10, elibonakalayo - .. ruble 20, inani Central Bank -. amashekeli ayinkulungwane 50 ..

% = (22: 10) x 100% = 220%.

Per share ngabeka ama-ruble 440. (22: 50).

BU

Izinzuzo kukhona imali, ekhokhwa kusukela inzuzo net ezisele ngemuva ukukhokhwa kwezintela. Abakwazi buthelela ekhethekile reserve Isikhwama. Inkokhelo senziwa ngokheshi noma ezinye izimpahla. Cabanga indlela ukubala kanye accounting imali evela izinzuzo e BU:

• DT84 "kusilela zanqwabelana" KT75 "Izibalo ku ukukhokhelwa imali" - izinzuzo ezikhokhwa abanikazi bamasheya abangekho abasebenzi.
• DT84 KT70 "kwaBantu nabasebenzi" - enqwabelene imali kubanikazi bamasheya-abasebenzi.
• DT75 (70) KT68 "Izibalo PIT" - ngemadlana okwedlulele ligodliwe PIT.
• DT75 (70) KT51 (50) - ekubalweni izinzuzo 'emsulwa "kubanikazi bamasheya.

Cabanga indlela amarekhodi engenayo (izinzuzo) esakhokhwa impahla:

• DT84 KT75 (70) - nokukhokhwa izinzuzo.
• DT75 (70) KT68 - ngemadlana okwedlulele ligodliwe PIT.
• DT75 (70) KT90 (91 "Okunye engenayo") - ukubaluleka impahla ye-VAT, okuyinto idluliselwa isikweletu ekukhokhweni izinzuzo.
• DT90 (91) KT68 - zaba VAT impahla adlulisiwe.
• DT90, KT43 (41, 20, 26) - izindleko ezidonswe impahla adlulisiwe.
• DT91 KT01 (10) - ukwesulwa ukubaluleka amafa ekhishwe ngesimo izinzuzo.

Lapho ekucwileni ezikweletini ukukhokhelwa JSC of izinzuzo enqwabelene kuwo wonke amasheya, ngaphandle evamile, wenziwa endaweni yesibili, kanye kanye ukubuyiswa kwemali yenani ekucwileni ezikweletini izibambiso.

Ngokwesibonelo

Inqubo intela ye izinzuzo kuncike inhlangano ekhona imali evela ukulingana iqhaza nezinye izinkampani, futhi isimo khona umhlali intela ye Russian Federation kusukela abantu ngokomzimba.

Ake sithi inkampani wathola phakathi nonyaka, imali participations. Criminal Code siqukethe 1000 nokwabelana. Kulawa, izingcezu 700 is owned by izinkampani Russian, PC 50. - izinkampani zakwamanye amazwe, 200 nama-PC. - abantu zemvelo umhlali kanye nama-PC 50. - a non-ohlala abantu zemvelo. Umhlangano masheya 'wanquma ukukhokhela ruble 1 100 isabelo ngasinye. Inhlangano lithole ovela wesithathu izinzuzo inkampani party in inani ayizinkulungwane 10. Hlikihla. Inani etholakalayo ukusatshalaliswa kuyinto: x 1000 = 100 ayizinkulungwane ruble 100 ..

Revenue ekhokhwa akuyona umhlali, kuyinto (ruble 100. X 50 nama-PC.) 5 izinkulungwane. RUB. Njengoba ukuze ngabanye kanye nezinhlangano ngumnikazi 50 pc. ukwabelana, ukukhokha inani kuyinto ayizinkulungwane 10. deda. Ngakho, abahlala izinkulungwane 90. Hlikihla. (100 ruble. X (700 + 200) PC.).

KAHLE

Intela ngesimo izinzuzo etholwe ngabanye ilawulwa iledere RF Ministry of Taxation inombolo SA-6-04 / 942. RPE ibalwa for ngonyaka ikhalenda, futhi sekubika kuyinto bonke bephelele. Amabhizinisi ethuthukisa izinkokhelo kubalwa inyanga ngayinye ngesisekelo inzuzo, ngesikhathi esifanayo kulinganiselwa. Ngakho, sokubalwa NPP ekusakazeni womnotho wesibili isikhathi ikota 2015 yokubika kuyoba izinyanga eziyisithupha 2015, futhi owedlule - ngekota yokuqala ka-2015. Intela engenayo idividendi ibalwa ngesilinganiso 9%.

Izimali kwesabelomali kudingeka uhlu kungakapheli usuku kokuthola imali ebhange, noma ngosuku ukudluliselwa kwezimali ku-akhawunti. Kuya ngekutsi umuntfu we phambilini elandelayo nezinsuku. Uma izinzuzo zidluliselwa ku-isikhungo lesikweletu noma ithunyelwe nge-postal order, imali usuku ngosuku ukukhokhelwa.

Ngokwesibonelo

Phakathi 2015 Inkampani wathola imali ngenani eliyizinkulungwane ezingamatshumi 266. Hlikihla. umhlangano I masheya zanquma ukubathumela madlana ukukhokhwa abasunguli imali. Criminal Code sehlukaniswe ukwabelana 100, zazo izingcezu 60 okungewakho inhloko yenhlangano, 40 nama-PC. - a non-ohlala abantu zemvelo. Ngo ibhalansi akhiwa ezithunyelwe ezifana:

- DT84 KT70 - ruble ayizigidi 159,6 .. (266: 100 x 60) - Umqondisi enqwabelene izinzuzo.

Inani imali yentela siqu ikhokhwa: 159,6 x 0.09 = 14.364 ruble.

Izintambo zikagesi ezisobala:

- DT84 KT75-2 - ruble ayizigidi 106,4 .. (266: 100 x 40) - enqwabelene imali akuyona umhlali.

engenayo intela akuyona umhlali

Uma phakathi eRussia nakwamanye amazwe yasayina isivumelwano ku kugwenywe ukukhokhiswa intela kabili, isilinganiso sentela kuyinto 9%. Uma umthetho onjalo ayitholakali, isamba semali ikhokhelwe imali okufanele kudonswe intela ngesilinganiso 15%. Uma isitifiketi esinjalo siyatholakala, nenani lentela ibalwe ifomula:

PIT nokugcinwa = ((Nd: Od) Od x - PD) x 9%:

• ND - enqwabelene izinzuzo;
• Aude - isamba izinkokhelo;
• Front - lemali wathola izinzuzo.

Ngokwesibonelo

Phakathi 2015 Inkampani wathola imali ngenani eliyizinkulungwane ezingamatshumi 266. Hlikihla. Le mali yayihlanganisa ayizinkulungwane 150. Hlikihla. imali participations. umhlangano I masheya wanquma ukukhokhela izinzuzo. Income izokwabiwa phakathi abasunguli amabili: umqondisi hhayi isakhamuzi. Eyokuqala has amayunithi 60 ukwabelana, kanti eyesibili - 40 nama-PC. Cabanga irekhodi CU:

• DT84 KT70 - ruble ayizigidi 159,6 .. (266: 100 x 60) - izinzuzo ezikhokhwa ekhanda.
• DT84 KT75-2 - ruble ayizigidi 106,4 .. (266: 100 x 40) - akukho izinzuzo ezikhokhwa umhlali.

Inani lentela okumele ikhokhwe ukuze umsunguli imali ibalwa kanje:

- 106,4 x 0.15 = 15.96 ayizinkulungwane ruble ..

- (0.6 x 266: 266) x (266 - 150) x 0.09 = 6.264 ayizinkulungwane deda..

yengeniso sentela 30%

Ukukhokhwa kwentela engenayo ngesilinganiso ephakeme kunikezelwa kuphela endabeni uma kungekho ulwazi mayelana CB abanikazi. Leso simo zingase ziphakame uma izithakazelo abasunguli iyona umuntu ogunyaziwe noma depositary. Zonke izibalo yenziwa ngokuvumelana ifomula:

PIT idividendi x = Inani 30%.

Inani lentela kumele sikhokhwe enyangeni eyodwa kusukela ngosuku okuvela ngesinye salezo zenzakalo zesikhathi:

• ekupheleni kwesikhathi intela;
• kokuphela kwenkontileka agent uyakukhokha imali umnikazi ngaphansi kwayo;
• ukukhokhelwa kwezimali.

ezimweni ezikhethekile

Ngisho noma omunye wabasunguli kungenye inhlangano, usadinga ukugcina kwentela yengeniso. Umthetho Kulokhu alunamkhawulo singanikezwanga. Kuye yini noma cha ohlala umsunguli, nsuku jikelele izinzuzo intela.

Inzuzo isuselwe ifa, angaphansi intela ngaphansi kwezimo ezikhethekile. Into ifa - iyafaneleka ukuthola uxhaso. Ngakho-ke, kudingeka sihlale lemali ikhokhwe kwentela yengeniso ngesilinganiso 9% noma 15% futhi uthumele ukuba isabelomali ngesikhathi.

Ngesisekelo sokubalwa intela empeleni wathola imali kanye nenani izimali ukuthi abasunguli ngiye ngazuza ilungelo bachithe. Usuku kokuthola iholo saziwa Usuku lokukhokhwa kwesitalimende. Ngakho-ke, ngosuku lapho umninimasheya balile ukwamukela iholo ubhekwa usuku kokuthola imali enhlanganweni. amanani okunjalo futhi angaphansi intela ngezizathu ezivamile.