Ukubalwa kwerhafu yengeniso ngesantya-13% ngo-2012

NGOBUCHULE - ukuncitshiswa aqhelekileyo ze irhafu yengeniso. Njengoko omnye ekuthiwa yemivuzo, irhafu yengeniso ekugqibeleni iya kwintlawulo zonke iintlobo zeenkonzo zoluntu.

Ngubani nalapho ukuba uhlawule irhafu yengeniso

Kuba yengeniso ekubhataleni irhafu ezi abahlali eRashiya, kwakunye non-nabahlali abafumana ingeniso evela kwimithombo Russian.

Direct ukubala, ukubanjwa kunye nokuhlawulwa kwalo irhafu, abaqeshi abathatha inxaxheba: imibutho kunye noosomashishini ngamnye, umbutho bar, amaxwebhu zabucala kunye amacandelwana ahlukeneyo kwamashishini amazwe.

Irhafu kwi isantya-13% erhafiswa kuzo zonke iintlawulo ezinxulumene intlawulo yabasebenzi, kuquka ukongeza (izongezo yePremiyamu) kunye ukubuyekeza (iholide, ikhefu lokugula) umlinganiswa. Ukufihlwa yerhafu yengeniso lwenziwa iintlawulo zemivuzo, isiseko yerhafu hayi lincitshiswe ukuba umqeshwa uhlawula ityala layo (kubandakanywa inkxaso somntwana). Noko ke, ukubalwa kwerhafu yengeniso ubonelela ngamathuba okufumana umsebenzi ezahlukeneyo kokuba kutsalwe irhafu.

Zalawo esetyenziswa ekubaleni i NGOBUCHULE

Ikhowudi Tax iintlobo ezintathu nokuxhuzulwa kwemali ngenxa irhafu yengeniso zibonelelwa: umgangatho, ezentlalo, nempahla. Kuba iintlobo ezimbini zokugqibela umntu zendalo kufuneka afake isicelo irhafu kuloo ndawo ahlala kuyo. ezibanjwayo Standard zibonelelwa kule kwishishini.

Ngo-2012, inkqubo yokubala ukutsalwa kwerhafu umgangatho ithe inani lotshintsho athi achaphazela ngqo ukubalwa kwerhafu yengeniso ngo-2012 phantse kuzo zonke iindidi zabasebenzi. Okokuqala, xa kutsalwe ziye zapheliswa engange 400 "yena", leyo kwada ndandula wathembela ngokupheleleyo kubo bonke abasebenzi, imali yengeniso apho ayidluli amawaka 40 engange. Okwesibini, utshintsha ubungakanani ukutsala i "umzali". Ukususela ngoku, unga nciphisa isiseko serhafu ngenyanga 1400 engange ukuba abantwana zokuqala ezimbini abangaphantsi kweminyaka okanye engama-24, kodwa ke abafundi (abafundi iziqu, interns) imfundo yexesha elizeleyo.

Ezinkulu iintsapho ukuncipha yengeniso irhafu yenziwa kwisikali eqhubela phambili: ukuba kukho lesithathu (bonke elizayo) abantwana ukubalwa yerhafu yengeniso iya kuxhomekeka ekubeni kubanjwe engange 3,000. Akukhathaliseki ubudala abantwana abadala, kodwa kuphela umyalelo lokuzalwa. Ukwehla yengeniso irhafu ye-3000 unelungelo kunye nabazali babantwana abakhubazekileyo okanye amaqela ngaphezulu amabini abakhubazekileyo, ezo abafundi bexesha elizeleyo yaye abakhange uwagqibile amashumi amabini anesine.

Oomama nootata olunye, abahlolokazi ungafumana iphungulwe kumntwana ngamnye ubukhulu kabini. Ilungelo efanayo kukuba umzali ukuba umzali yesibini ebhaliweyo kunokujikwa ilungelo lakhe ukuncitshiswa kwerhafu yengeniso wakhetha omnye.

"Umzali" kokutsalwa, kungakhathaliseki ukuba isayizi yazo, ukuba uthembele umsebenzi kuphela de kube lelo xesha imali yengeniso mali yakhe ayisayi kuba ngaphezulu kwama-280 amawaka engange.

Calculation Umzekelo NGOBUCHULE rate of 13%

Cinga nje ngomzekelo ukubalwa kwerhafu yengeniso ukubonakalisa umyalelo omtsha ezibanjwayo.

Ku vuriwa leswaku i "StolInvest" LLC iqeshe abasebenzi ezintlanu:

• Ivanov A. D. (Director) -. Lomvuzo 60 amawaka engange, 1 umntwana (kweminyaka eli-11 ubudala) ahlawule inkxaso umntwana mali ka-25%.
• Lemesheva AI (accountant) -. A umvuzo we-30 amawaka engange, 1 umntwana (eyi-14 ubudala), ongenamyeni.
• Raviolin VS (uMphathi) - lomvuzo 25 amawaka engange, abantwana 3 (17, 13, kwiminyaka 5) ..
• Suprov R. V. (master) - lomvuzo amawaka 15 engange, abantwana 3 (25, 17, 13) ..
• P. Ignatov R. (master.) - lomvuzo amawaka 15 engange, iqela abakhubazekileyo II, akukho bantwana.

Kulo mzekelo kubalwa imali yerhafu yengeniso kwithuba elisusela ukususela ngoJanuwari ukuya ku April kuya kuba ngolu hlobo lulandelayo:

Ivanov A. D:. (60000-1400) * 13% = 7618.

Lemesheva A. I:. (30000-1400 * 2) * 13% = 3536.

Raviolin B. C:. (25000- (1400 + 1400 + 3000)) * 13% = 2496.

Supra R. V:. (15000- (1400 + 3000)) * 13% = 1378.

Ignatov, P. R:. (15000-500) * 13% = 1885.

NgoMeyi, iyonke ingeniso ivanov AD ziliwaka 300 engange. Njengoko kuvumelekile umda umthetho ngu (280 ths.) Ngaba kugqithiswa, kunye kokutsalwa enyangeni asiyi kunikwa kuMlawuli. Ngoko ke, ukususela ngoMeyi ukuya kuSeptemba, ubalo irhafu yengeniso uzokuba khangela ngolu hlobo:

Ivanov D:. 60000 * 13% = 7800.

Lemesheva A. I:. (30000-1400 * 2) * 13% = 3536.

Raviolin B. C:. (25000- (1400 + 1400 + 3000)) * 13% = 2496.

Supra R. V:. (15000- (1400 + 3000)) * 13% = 1378.

Ignatov, P. R:. (15000-500) * 13% = 1885.

Ngo-Oktobha, lo umda umvuzo lilonke wedatha and Lemesheva AI Ngoko ke, ukususela kule nyanga, ukubalwa kwerhafu yengeniso kwi nkampani iza kwenziwa ngolu hlobo lulandelayo:

Ivanov D:. 60000 * 13% = 7800.

Lemesheva AI:. 30000 * 13% = 3900.

Raviolin B. C:. (25000- (1400 + 1400 + 3000)) * 13% = 2496.

Supra R. V:. (15000- (1400 + 3000)) * 13% = 1378.

Ignatov, P. R:. (15000-500) * 13% = 1885.

Kwaye ngoDisemba, uya igqithe ubukhulu avumelekile nengeniso Raviolina:

Ivanov D:. 60000 * 13% = 7800.

Lemesheva AI:. 30000 * 13% = 3900.

Raviolin VS:. 25000 * 13% = 3250.

Supra R. V:. (15000- (1400 + 3000)) * 13% = 1378.

Ignatov, P. R:. (15000-500) * 13% = 1885.

Ekubeni Suprova siyibeka ingeniso iyonke kulo nyaka khange igqithe ubukhulu amisiweyo, oko kuya kufuneka imali kulo nyaka. Kuba P. Ignatova R. ithuba yokunciphisa isiseko irhafu yengeniso ayiphelelanga.