UAT - entrepreneur ngamnye

Xa uqeqeshelwa ukuba UAT ngusomashishini ngamnye uxolelwa irhafu ezinkulu emithathu uze umisele inani elinye. Ngoko ke, intlawulo yerhafu yezolimo munye ibandakanya:

• value added tax;
• ingeniso;
• kwipropati.

Ngenxa ESHN ngamnye umrhwebi unako ukuba ungayinonophela ngakumbi VAT. Nangona kunjalo, kukho iimeko ukuba yimidlalo engalawulwa ngulo mthetho. Ngokomzekelo, nangoncedo izinto kwamanye amazwe ekrwada wemveliso. Irhafu value added zibalwe iimpahla idlula amasiko.

Kakade ke, irhafu IP ayiphelelanga irhafu ezintathu ezisisiseko. Ezinye iintlawulo kusisinyanzelo ukuba ibhajethi iya kubalwa, ethe kwaye ihlawulwe weRhafu Code of ngokomyalelo. Kulo mba, ukusuka iziko kwezoqoqosho kufuneka kwikota evunyiweyo ukubala isixa kwerhafu ze ulithumele-akhawunti yombutho mali efanelekileyo, ngokukhawuleza ingxelo ukungakwazi ukwenza iintlawulo, ukugcina imbali ecacileyo lonke unikezelo-mali kule minyaka idlulileyo embalwa kunye nokugcinwa kwazo.

UAT Kulula kakhulu: usomashishini osakhasayo ngamnye unako lula inkqubo yokuzaliswa amaxwebhu, oko kukuthi kakhulu lwehlisa umthamo wokubhala. Ukongeza, kuba lula ukugcina akhawunti, kunye lishishini elincinci kuba luncedo kakhulu. Noko ke, asingabo bonke amaziko zoshishino abathatha inxaxheba kwezolimo, banelungelo lokuba bafudukele irhafu enye. Ngenxa yoko, ngokuvumelana nemigaqo yomthetho, eli lungelo bakwazi ukuxhamla iinkampani:

1. Ethatha inxaxheba kwiintengiso, imveliso kunye nokulungiswa kwemveliso ziqukwe kuluhlu jikelele, evunywe abasemagunyeni.

2. A umthamo ezaneleyo ngengeniso, nto leyo eyenza kube lula nje kuphela ukuhlawula iindleko ekungenwe kuzo, kodwa ukuqinisekisa umjikelo olandelayo inkqubo yemveliso. Abasemagunyeni yerhafu ifuna ukuba inxalenye inzuzo akakho ngaphantsi kwe-70%.

3. akanguye umnini okanye co-wabaseki iinkampani akwi kwishishini longcakazo. Kwakhona abawuthobeli kutshintsho amaziko werhafu olunye, ukuvelisa impahla excisable, kunye nemibutho yebhajethi. Ukuba umqeshi amalungiselelo yinkampani ebonelela ngeenkonzo ukwenzela ukwenziwa kweemveliso zezolimo, afanelekele ESHN accrual akufanele.

Sokukhanya ESHN ngamnye umrhwebi unako ukwenza ngqo emva kobhaliso. Ukuba angenise isicelo kumlawuli ofanelekileyo ukuba unikwa iintsuku ezintlanu zokusebenza zokufumana imo esemthethweni. Usomashishini ngonyaka engqina inkqubo yerhafu, ngoko ekuqaleni kwexesha ngalinye lokunika ingxelo, ukuze angenise isicelo ekubaleni irhafu single kwixesha elizayo. abasemagunyeni usete ixesha elisikelwe isicelo ukususela ngo-Oktobha 20 ukuya kuDisemba 20 thuba. Kwinguqu esa kwindlela irhafu lula ukuba iqumrhu oluqhelekileyo kwezoqoqosho unelungelo lokusebenzisa ingqiqo kwaye ngokwengqiqo yalo.

A irhafu olulodwa kwezolimo uncedo enkulu kumsebenzi weshishini elincinane. Noko ke, le ingenelo kunzima ukufumana kodwa kunzima ukugcina kuphela. Kwimeko zokugxojwa ubuncinane enye imfuneko ukuze kuhlangatyezwane yimibutho ezinjalo, usomashishini osakhasayo kufuneka axelele umlawuli yerhafu kwisithuba ngenyanga kwaye kuveliswe recalculation ngokupheleleyo yerhafu indawo ezintathu. Emva koko ke kufuneka ahlawule ukubona umahluko kubandakanywa izohlwayo sokulibala. Kuphela ngale ndlela, inkampani unako ukuthintela isigxina eziqatha. Ukuba wenziwe ngexesha, inkampani uya kusebenzisa kuphela indlela -mali ebekelwe bucala, kodwa ukugcina imveliso izinzile.