Ukususela ngo-2013, ixabiso asethi ezingaphathekiyo (asethi ezingaphathekiyo) kuba nafuthe ithuba ukusetyenziswa ngakumbi USN (inkqubo yerhafu lula), lo gama ixabiso ezingahambisekiyo isabalulekile. Kwaye kufuneka ukuba ibe ngaphezu kwe-100 mln. Engange.
Ukuba umbutho ugqiba ukutshintsha into yokubizwa kweerhafu, ngoko, ngokutsho izilungiso zomthetho, oko kwenziwe ungadlulanga owe-31 Disemba. Oko kukuthi, ukuba usebenzise inkqubo lula yengeniso irhafu, saza sagqiba kwelokuba iisuti ingeniso nenkcitho yakho, ngoko ke kutshintshwe into ukwazisa IRS kude kube ngowama-31 Disemba 2013. Tshintsha into ekhethiweyo emva kokuba waziswe ngenxa kwinguqu esa kolawulo werhafu ezikhethekileyo, kodwa ekuqalekeni komnyaka, nto leyo eya kusebenza kulo rhulumente ekhethekileyo, oko kuya kuba nzima. Umzekelo, umbutho wafaka isaziso utshintsho ukususela ngo-2013 kwi-ingeniso nenkcitho USN. Ukuba ngoko ke ukutshintsha iingqondo zabo ze ugqibe ukuba asebenzise inkqubo yerhafu lula ngo-2013 ukuya kwenye into, oko kuya kuba nzima ukwenza nantoni - kwaye 2013 kuya kufuneka usebenze ingeniso nenkcitho uproschenke. Tshintsha into yokubizwa kweerhafu iya kufumaneka kuphela ngo-2014.
Ngoku imibutho ezisebenzisa le ulawulo ekhethekileyo yerhafu, beningabakhululekileyo kubo kufuneka athathe ingqalelo umahluko exchange evela kwi nokuvavanywa ngokutsha asethi kwemali kunye namatyala. Ubukhulu becala, olu tshintsho kubo akayi nto; basebenzisa indlela imali ishenxisa imbonakalo lwengeniso kunye nenkcitho, isimiso, nangona-Ofisi yoMphathiswa wezeMali kunye nemfuneko ingqalelo engumahluko onguphozithivu ngeenjongo irhafu, neeyantlukwano ezimbi zikhona kuluhlu inkcitho kwi khowudi werhafu.
De 2013, kumalungiselelo amandla, ekuthi ngawo iminikelo ihlawulwa kwi-inshorensi ezinyanzelekileyo okanye ukunciphisa irhafu intlawulo zethuba elifikelela ku-mali ibalwa ngeli xesha linye. Esi sibonelelo-Ofisi yoMphathiswa wezeMali kunye Federal Service Tax ziqondwe ngeendlela ezahlukeneyo. Ukusuka kwindawo yoku Ministry of Finance, uproschentsy ukunciphisa irhafu kubungakanani iminikelo ihlawulwa kweli xesha, kungakhathaliseki xa ethe yenzeka. FNS ucinga ukuba irhafu yehliswe kuphela ubungakanani iminikelo eziye eliqokelelweyo kwikota enye kwaye ahlawulwa ngomhla sokungeniswa yorhafiso lula. Ukususela kulo nyaka iKhowudi Tax unalo ngereferensi ekhethekileyo yokuba irhafu lwamashishini amancinane kuncitshiswa yi isixa iminikelo ihlawulwe yothuba elithile ngaphakathi izibalo uqikelelo. Oko kukuthi, i-Tax Code of the Ministry of Finance indawo esisigxina.
Eli nqaku lithi ngokucacileyo ukuba irhafu phantsi inkqubo yerhafu lula kungancitshiswa kuphela kwimali yezibonelelo ukugula ahlawulwe ngexesha kwiintsuku zokuqala 3 esibhedlele ngumqeshi. Ekuqaleni NK kukhombisa wayengekho, nangenxa abaninzi 'kuyingenelo "uproschentsev Umbuzo ngulo: ngaba kunokwenzeka ukuba kunciphisa irhafu nokuya kuhlawulwa liSebe FSS? Kwi-Ofisi yoMphathiswa Finance wathi rhoqo, "Hayi, wena awukwazi." Ngoku, ke, ukuma amagosa mthetho yafumana ngqo kwi khowudi. Ukongeza, ukuba ikufumene abasebenzi inkampani yeinshorensi lobuqu, nto leyo esebenza ulawulo yerhafu okhethekileyo, intlawulo leyo ezithengwa mali yezibonelelo wakugula, inzuzo yokukhubazeka ziya kuthathelwa ingqalelo kuphela kangangoko engakhankanywanga iintlawulo phantsi kwezi iimvumelwano.
Imirhumo babuyele kwezi zivumelwano ngo-2013 yaye iza kunciphisa isixa serhafu phantsi "ingeniso" USN. Noko ke, kuphela xa kuthe ukuba iintlawulo ze-inshorensi phezu kwabo ayisayi kudlula kwimali koncedo karhulumente. Ngelo xesha luyaqhubeka ukuba rhafu phantsi kwenkqubo yerhafu lula ngeke kuncitshiswa kubo bonke abo iintlawulo ngaphezu kwama-50%.
Ngo-2013, ukuba bafake urhulumente irhafu ezizodwa bayakwazi logama nje imali yengeniso akayi ngaphezu kwe-60 mln. Hlikihla. Kwaye ukuba ngo-2013, "irhafu lula" kudityaniswe nenkqubo patent, ekugqibeni imida eziyimfuneko ukuze bakuthathele ingqalelo ingeniso efunyenwe zombini izintlu zeenkqubo irhafu. Ukususela 2014 ingeniso umda ukusetyenziswa kwenkqubo yerhafu lula kuya kufuneka ukuba zoMqulu le deflator rate. Inkqubo lomlingani kunye nezikhokelo iyafana nje sorokapyatimillionnogo umda ukuba inguqu ukuya USN.