Njani isicelo kwinguqu esa USN

inkqubo yerhafu lula yenye yeemeko yezoqoqosho kakhulu lula ezikuvumela ukunciphisa iintlawulo zerhafu. Le indlela uluncedo kakhulu iinkampani ezininzi ababandakanyekayo ekuboneleleni ngeenkonzo kunye nokuthengiswa kwempahla.

Ngubani Ungasebenzisa inkqubo yerhafu lula kwaye indlela yokwenza inguqu

amaqumrhu asemthethweni kunye noosomashishini ngamnye abaye bagqiba ekubeni usebenzise ulawulo lula ezizodwa, kufuneka athobele ezithile parameters.

The main iparameters zezi zilandelayo:

• abasebenzi inkampani mayingagqithi abantu 100.
• Isixa-mali sengeniso kwiinyanga ezilithoba iya kuba ngaphezu kwe 59.805.000. (Ixabiso ingeniso ukuba inguqu kwinkqubo irhafu lula ukususela ekuqaleni kuka-2017) engange.
• iindleko zokusebenza lentsalela ngo-2017 ukuze ibe 150 million.

Ixesha lokungenisa izicelo inguqu

INtetho kutshintsho inkqubo yerhafu lula kufuneka ithunyelwe kwi irhafu kude kube ngowama-31 kuDisemba. Isaziso kufuneka ibalule into eziyifunayo kweerhafu, engundoqo parameters zengeniso kunye nexabiso ntsalela-asethi lophelelo lweloxabiso ezisisigxina. Ukubalwa isixa ingeniso ekuveliseni kwiinyanga ezilithoba zokuqala kulo nyaka.

Ukuba inkampani nje ebhalisiweyo, wesaziso inguqu kufuneka ukuba ixesha, zingaphelanga iintsuku ezingamashumi amathathu, ibalwe ukusuka kumhla kunikezelo isatifiketi sobhaliso. Ezi nkampani banelungelo lokuba asebenzise inkqubo yerhafu lula ukususela kumhla yokubhalisa.

Imibutho baye balahlekelwa ilungelo lokusebenzisa UTII, ungenza isicelo kwinguqu esa USN kunye ngolokuqala enyangeni leyo, eyaphela isibophelelo sokuba uhlawule imali singabalelwa mntwini. Ukuba inkampani iya imo ephambili, ngoko buyela kwindlela irhafu lula kuya kuba kunokwenzeka kuphela emva konyaka. Le nkampani, ixesha lwakho lenguqu ukuya USN, akanalo ilungelo lokusebenzisa ulawulo ekhethekileyo de osikiweyo elandelayo wokungeniswa kwesicelo.

Ziziphi iingenelo Lula

inkqubo irhafu lula na ulawulo olulodwa, ezijolise ukunciphisa namatyala yerhafu ishishini elincinane. Iinkampani abakhetha inkqubo enjalo, ayichatshazelwa VAT, ingeniso kunye irhafu yezakhiwo. Ukongeza, bonke oosomashishini ngamnye ayichatshazelwa ekubaleni irhafu yengeniso lomvuzo. I-accrual eseleyo imibutho inshorensi ahlawule nkqubo jikelele.

Iinkampani naleyo yathatyathwa uproschonku, ahlawule irhafu enye kwenye rates ezimbini:

• 6% - wenqwelwana zerhafu iingeniso yinkampani leyo;
• 15% - kunye umahluko eseleyo emva ukunciphisa ingeniso inxenye yemali beendleko.

INtetho kwinguqu esa USN yi isiqinisekiso esemthethweni wokusetyenziswa ukubheja ethile.

nokuzaliswa ngokuchanekileyo isicelo kwinguqu esa USN

Emva kokuphumelela abasemagunyeni irhafu isicelo №26.2-1 ukunika imvume kwinguqu esa USN. Ifom yesicelo iquka Iphepha elinye, ngoko beqaqadeka ayiyi kuthabatha ixesha elide.

Qala ukuba bazalise elingabhalwanga migca kakhulu phezulu, emisela ithini CRR yenkampani. Okulandelayo, wabeka phantsi ikhowudi IRS. Ukuba ifom ikhutshwa kunye isicelo sobhaliso, i-sicelo basayine ikhowudi kufuneka ubeke igrafu 1, ukuba isaziso onyamekela emva kokuba ingxelo kwi-akhawunti, inani 2 ibekwe lenguqu ukuya kwindlela eyahlukileyo - 3.

Kwifomu kuyimfuneko ukucacisa eneenkcukacha inishiyali IP, okanye igama. Kwakhona, xa kukho kumhlathi eyahlukileyo ikhankanya ipesenti anyuliweyo irhafu (6% yengeniso okanye 15% yomahluko phakathi ingeniso kunye kwicala inkcitho).

Kwinxalenye elandelayo xwebhu, phantsi imeko uphuhliso lwezoqoqosho, izaliswe ubungakanani ingeniso efunyenweyo iinyanga 9 ezidlulileyo, umlinganiselo inani labasebenzi kunye nexabiso lepropati, kuthathelwa ukuphelwa lixabiso akhawunti. Ukuba inkampani nje libhalisiwe, ngoko ezi ngongoma kufuneka ukubeka oodwi.

Njengalo naluphi na olunye uxwebhu lwaseburhulumenteni, ingxelo engokutshintshwa ukuya USN zisayinwe nguMlawuli kwaye mazingqinisiswe ngetywina yenkampani.