Misonkho ya amalonda payekha - ndi misonkho ndi zolipira zovomerezeka (zolipira inshuwaransi yokhazikika) zomwe amalonda amalipira yekha ndi ogwira ntchito ku 2020

Moni, okondedwa owerenga Maganizo a Moyo! Lero tikambirana za msonkho wa amalonda payekha, zomwe ndi: njira zamsonkho ziti pali ndi ndalama ziti zomwe amalonda amalipira pamtundu uliwonse ndi lipoti lotani ziyenera kutengedwa ndi wochita bizinesi payekha.

Mwa njira, mwawona kuti mtengo wa dola ndiwofunika kale motani? Yambani kupanga ndalama pamasiyana pamitengo yosinthira apa!

M'magulu amakono, mabizinesi azinsinsi ayamba kutchuka kwambiri ndipo apeza thandizo ku boma. Pali mapulogalamu ambiri okuthandizani chitukuko chazamalonda mmagawo osiyanasiyana, ndipo gawo ngati misonkho nawonso silinayime pambali.

Pamagulu osiyanasiyana amalonda, kusankha ambiri woyenera ndipo yopindulitsa boma kulipira misonkho, chifukwa chake, amalonda achichepere ambiri amapeza chilimbikitso chabwino pakukula ndi mwayi woyambira kugwira nawo ntchitoyi.

Kuchokera m'nkhaniyi muphunzira:

• Kodi lingaliro la misonkho yamakampani palokha ndi mitundu yamachitidwe omwe akuphatikizidwapo akuphatikizapo;
• Nchifukwa chiyani njira yokhomera misonkho ili yotchuka pakati pa omwe akufuna kuchita bizinesi ndipo ndi yopindulitsa kwambiri;
• Kodi misonkho yomwe amalonda amalipira pa OSN, STS, UTII, PSN ndi malipoti ati omwe ayenera kuchitidwa;
• Kodi ndi nthawi yanji yopereka malipoti kwa amalonda payekha komanso ndalama zolipira (zosakhazikika) ku bajeti yomwe wochita bizinesiyo amayembekezera pamisonkho yosiyanasiyana.

Nkhaniyi ingakhale yothandiza kwa onse omwe akuchita bizinesi kumene angoganiza zongotsegula munthu aliyense, komanso kwa iwo omwe akuganiza zosintha njira ina yamsonkho kuti achepetsere msonkho.

Mukufuna kudziwa zonse zamisonkho za 2020? Onani nkhaniyi mwatsatanetsatane m'nkhani yathu!

Pazokhudza mitundu yamisonkho ya amalonda payokha, ndalama za inshuwaransi ndi zolipira, misonkho yomwe amalonda amalipira ndi zomwe lipoti lazamalonda zomwe apereka - werengani pa

1. Lingaliro ndi mitundu yamachitidwe amisonkho kwa amalonda (OSN, STS, PSN, UTII, ESHN) 📋

Kwa wochita bizinesi aliyense, imodzi mwazinthu zofunikira kwambiri pakupanga bizinesi yake ndikutanthauzira kwamisonkho. Ndi iye amene amakhazikitsa njira yopitilira ntchito ya wochita bizinesi payokha, kulipira ntchito komanso momwe kuwerengetsa ndalama kumakhalira kovuta.

Malinga ndi malamulo amisonkho ku Russia, pakadali pano munthu aliyense wochita bizinesi akhoza kusankha imodzi mwanjira ndi njira izi:

• Njira zonse (OCH);
• UTII kapena Implied system;
• Njira Zosavuta (USN);
• Ndondomeko ya Patent (PSN);
• Misonkho Yogwirizana Yachilengedwe (UAT).

Boma lonselo limaperekedwa kwa anthu onse ndikuwakakamiza kuti alipire msonkho pazopeza zawo zonse. UTII imagwiritsidwa ntchito ndi amalonda omwe asankha mtundu wina wa zochitika, kuphatikiza zaulimi, ndipo amalipira ndalama za msonkho ngati msonkho umodzi pazolipira. Dongosolo losavuta la misonkho, limakupatsaninso mwayi kuti mudzichotsere nokha kuntchito yolipira mitundu ina ya zolipira, m'malo mwake mupatsapo imodzi.

Malipiro onse amisonkho, komanso malipoti ofanana nawo, akuyenera kulembedwa munjira inayake komanso munthawi yamalamulo okhazikitsidwa mwalamulo. Kupanda kutero, misonkho yomwe sanalipire itha kutoleredwa ndi oyang'anira misonkho mokakamiza, polanda katundu wa munthu, ndi chilolezo cha khothi.

Njira iliyonse yamisonkho imayenera kuganiziridwa mwatsatanetsatane.

1.1. Misonkho UTII (Misonkho Yogwirizana pa ndalama zomwe mumapeza)

Wamalonda akagwiritsa ntchito UTII, samakakamizidwa kupereka misonkho monga Misonkho yomwe mumapeza, UST, VAT ndi mitundu ina m'malo mwa msonkho umodzi wa ndalama zomwe amalandila. Malipiro otsala monga msonkhondipo inshuwaransi ndipo kupuma pantchito wochita bizinesi amalipira molingana ndi mitundu ina.

Zinthu zina zitha kusiyanitsidwa zomwe zimalola kugwiritsa ntchito UTII:

• Malo abizinesi... Dongosolo lotere siligwira ntchito mzigawo zonse zadziko, koma pokhapokha ngati likhazikitsidwa ndi malamulo;
• Mtundu wa zochitika... Mndandanda wa zamoyo zoterezi umakhazikitsidwa padera m'dera lililonse;
• Kusowa kwa mgwirizano trust management kapena mgwirizano wosavuta;
• Kutenga mbali kwa mabungwe ena pokhazikitsa zochitika osaposa 25%.
• Bungweli latero basi 100 ogwira ntchito;
• Pali okhometsa misonkho akulu m'derali.

M'mbuyomu, kuthetsedwa kwa misonkhoyi kudakonzedwa koyambirira kwa 2018, koma Lamulo la Purezidenti pa Juni 2, 2016, nthawi yofunsira UTII idakulitsidwa mpaka Januware 1, 2021, chifukwa chofunikira pakati pa mabizinesi ang'onoang'ono.

Mitundu yazinthu zomwe kugwiritsa ntchito UTII ndikuloledwa zimakhazikitsidwa ndi lamulo ndipo pakadali pano zikuphatikiza:

• malonda ogulitsa;
• makampani operekera zakudya;
• ntchito zapakhomo;
• ntchito zanyama;
• kukonza, kukonza ndi kutsuka galimoto;
• kutsatsa;
• ntchito zogona pang'ono;
• ndi ena.

Ndikofunika kuzindikirakuti mpaka Januware 1, 2017, ntchito zapakhomo zidatsimikiziridwa malinga ndi mtundu wa OKUN, womwe tsopano wasiya kugwira ntchito. Mndandanda wa mautumikiwa umakhazikitsidwa ndi mabuku owunikira a OKVED2 ndi OKPD2, ndipo mndandanda watsopanowu waperekedwa ndi lamulo la Boma la Russian Federation No. 2496-r la Novembala 24, 2016.

Mwa iwo, komabe, ntchitocholinga chake ndikukonza nsapato, zovala, mawotchi, zida zapanyumba, kupereka zida zamasewera zomwe zingagwiritsidwe ntchito kwakanthawi, komanso zinthu zawo, ndi zina zambiri. Komabe, mitundu yatsopano yazantchito yawonjezedwa yomwe kale sinkaganiziridwa kuti ndi yakunyumba, mwachitsanzo, mipando yopanga.

1.2. Misonkho USN (Dongosolo losavuta la misonkho)

Ngati wochita bizinesi wina asankha njira yosavuta, ndiye kuti amadzipereka kuti asapereke msonkho wina (Misonkho yomwe mumapeza, katundu msonkho) m'malo mwa msonkho umodzi (EH), yomwe imawerengedwa potengera zotsatira za zomwe bungweli lachita. Malipiro ena onse, kuphatikiza inshuwaransi, kulipidwa pamitundu yonse.

Zofunika! Makina oterewa amagwira ntchito ndipo atha kugwiritsidwa ntchito mdziko lonselo, ndipo mutha kusinthana nawo koyambirira kwa chaka chamawa, mutalengeza izi pasadakhale.

Poterepa, lamuloli limapereka kusintha kwaulere ndi kodzifunira kuchokera pamachitidwe amisonkho osavuta ndikubwerera kuchokera kuma kachitidwe ena.

Komabe, pogwiritsa ntchito dongosolo losavuta la misonkho, alipo zoletsa zina.

Choyamba, pankhani ya ndalama, kuchuluka kwake kwasintha kuyambira Januware 1, 2017, zomwe zidapangitsa kuti ntchito zowonjezera zizigwiritsidwa ntchito m'mabizinesi ang'onoang'ono, chifukwa:

• Chuma chonse cholandilidwa ndi bungwe lomwe likufuna kusinthana ndi misonkho yosavuta kuyambira 2017 chawonjezeka mpaka ma ruble 120 miliyoni (kale 60 miliyoni);
• Malire a miyezi 9 ya chaka chino (omwe amalengeza zakusintha kwa misonkho) adachulukanso - 90 miliyoni rubles, motsutsana ndi 45 m'mbuyomu.
• Mtengo wololeza wotsalira wazinthu zonse zakampani wakwera kuchoka pa 100 miliyoni mpaka ma ruble mamiliyoni 150.

Tiyenera kunena kuti kugwiritsa ntchito misonkho yosavuta sikupezeka kwa okhomera msonkho onse. alibe ufulu wosinthira:

• makampani omwe ali ndi zoposa Anthu 100;
• mabungwe omwe ali ndi zigawo zina zowonjezera;
• Makampani omwe kuchuluka kwa kutenga nawo mbali m'makampani ena kumapitilira 25;
• amalonda omwe amapereka msonkho wogwirizana waulimi;
• maloya ndi notaries pazochita zawo;
• mabungwe angongole, malo ogulira ndalama, ndalama zapenshoni, makampani a inshuwaransi ndi ena;
• bizinesi yokhudzana ndi juga;
• mabungwe ogwira ntchito pamsika wachitetezo;
• mabungwe azachuma;
• Makampani ochokera kumayiko ena;
• mabungwe ofufuza ntchito payekha;
• mabungwe omwe amagawana malonda ndi mabungwe ena.

Chifukwa chake, zoletsa pamwambazi ziyenera kukumbukiridwa mukamasinthana ndi misonkho yosavuta kapena mutsegulira wochita bizinesi watsopano ndi misonkho.

Kuti mumve zambiri za misonkho yosavuta ya amalonda aliyense, onani nkhani yolumikizira.

1.3. Misonkho OSN (General tax system)

Wochita bizinesi payekha omwe amagwiritsa ntchito misonkho amakakamizidwa kuti alipire kulipira kwa misonkho yonse yokhazikitsidwa, zonena za iye, pamaziko onse, pokhapokha, atakhala kuti sanasiyidwe pamisonkho, yomwe itha kutsimikizidwa ndi oyang'anira misonkho.

Mukamagwiritsa ntchito njirayi, wochita bizinesiyo azilipira izi:

• Misonkho yomwe mumapeza (Misonkho ya munthu) - msonkho waukulu mwachindunji, umayimira kuchuluka kwa ndalama zonse zomwe amachotsera, zomwe zalembedwa
• Mtengo wowonjezera (VAT) - msonkho wosalunjika womwe udalipira pamtengo womwe udawonjezedwa pamtengo wazogulitsazo magawo onse azopanga ndi kugulitsa, zikafika kwaogula.
• Ntchito zosiyanasiyana - mitundu yonse ya chindapusa, malinga ndi malamulo, yomwe imakhomeredwa polowetsa katundu m'dziko kapena kuchita zina zofunikira;
• Misonkho yamsonkho - kulipira komwe kumaperekedwa m'gulu linalake la katundu, kuphatikiza mtengo wake osadalira ndalama zomwe alandila;
• Misonkho yochotsera mchere - zolipira chitukuko cha zinthu zachilengedwe;
• Ndalama zolipirira zinthu zakutchire ndi madzi amalipidwa ndi amalonda omwe akuchita zochitika zina ndizogwiritsa ntchito madzi kapena kutenga nawo mbali nyama;
• Misonkho yonyamula, nthaka - chindapusa kuchokera kwa eni magalimoto ndi malo okhalapo;
• Misonkho ya katundu - kulipira kutengera kuchuluka kwa chuma cha cadastral;
• Kutchova juga bizinesi - Kuchulukitsa kwa misonkho mukalandira ndalama kuchokera kutchova juga.

Chifukwa chake, zopereka zambiri ku bajeti zimagwiritsidwa ntchito m'mabungwe omwe akugwira ntchito mdera linalake, pomwe amalonda ambiri amakhala ndi misonkho yokhayo, monga Misonkho yomwe mumapeza, VAT ndipo ena.

Zofunika! Ngati amalonda, chifukwa cha ntchito zawo, amafunika kulembetsa mtengo womwe udawonjezedwa (kwa ogula), ndiye kuti misonkhoyi ndi yawo ndiye woyenera kwambiri.

Chimodzi mwazinthu zofunikira kwambiri pakuwerengera ndalama, pomwe amalonda aliyense amagwiritsa ntchito misonkho, ndi momwe amawerengera ndalama.

Ndikosavuta kwa amalonda payekha kuti azilipira msonkho wa munthu, kuchuluka kwake kumatha kuchepetsedwa ndi kuchuluka kwa zopereka ndi kuchotsera kwa akatswiri, pomwe mabungwe azamalamulo amakhala ndi msonkho wa ndalama.

Kusankha kwamisonkho kumayenderana ndi kampani iliyonse, chifukwa cha mphamvu ndi zofooka za aliyense wa iwo komanso zatsatanetsatane za bizinesiyo. Komabe, kuti bizinesi ikuyenda bwino ndikofunikira kuwerengera ndi kulipira ndalama zamsonkho.

Ndondomeko yamisonkho yamalonda aliyense - PSN

1.4. Misonkho PSN (dongosolo la misonkho ya Patent)

Misonkho ya patent (PSN) imasiyana ndi maulamuliro ena, choyambirira, chifukwa sikuti imafuna kubweza msonkho, ndipo msonkho umawerengedwa panthawi yomwe amalipira setifiketi - Zolemba zotsimikizira kuti ali ndi ufulu wochita imodzi mwazinthu zamabizinesi mdera lina.

Chilolezo chimapezeka kwakanthawi osapitirira miyezi 12 ndipo ndi yabwino kwa iwo omwe akufuna kuzindikira zosowa ndi zosowa mdera lina logulitsa, poyesa, mwachitsanzo, bizinesi yaying'ono koyambirira.

Ndani angasinthire ku PSN?

Osati onse amalonda omwe angagwiritse ntchito ufulu wosinthira ku PSN, koma okhawo omwe akuchita zina. Mndandanda wawo, kwakukulu, umafanana ndi mndandanda wazinthu zololedwa ku UTII, zomwe zimangokhala pazantchito zingapo komanso mayendedwe ogulitsa.

Ndi mitundu iti ya zochitika zomwe zimakhala pansi pamachitidwe amisonkho ya patent kwa amalonda pawokha?

Kwenikweni, zochitika pakupanga, motero, sizimaphatikizidwa pamndandanda wamabizinesi omwe amalola kugwiritsa ntchito chithandizo mosakondera, koma ntchito zopanga ndizovomerezeka.

Pansi paulamuliro wa patent, ngakhale njira zopangira katundu monga makalapeti ndi zopondera, nsapato zodula, zopangidwa ndi manja, masoseji, zida zaulimi, mbale za coopers, zoumba mbiya, magalasi a magalasi, mabwato amitengo ndi makhadi abizinesi zitha kuchitika. Ndiye kuti, mutha kufotokoza mwachidule mitundu yonseyi, monga kupanga luso kapena kupanga zazing'ono ndi manja anu.

Pakadali pano, mndandanda wazomwe ziloledwa kugwiritsa ntchito PSN, sanasinthe kuyambira Januware 1, 2016, imatsimikiziridwa ndi nkhani 346.43 ya Tax Code ya Russian Federation ndipo imaphatikizapo zinthu 63. Komabe, chaka chino Medvedev D.A. bilu idayambitsidwa ikuloleza kugwiritsa ntchito PSN yamitundu yonse yamabizinesi... Kuphatikiza apo, oyang'anira zigawo ali ndi ufulu wofutukula mndandanda wa ntchito zaboma za OKUN mdera lawo.

Kodi ndizolephera ziti pakugwiritsa ntchito PSN?

Pali zoletsa zina zomwe zimakhudzana ndikusintha kwamachitidwe amisonkho ya patent:

• mawonekedwewo amapezeka kwa okhawo omwe akuchita bizinesi;
• sipangakhale anthu opitilira khumi ndi asanu pakupanga wazamalonda aliyense payekha;
• PSN siyingagwiritsidwe ntchito ngati mgwirizano kapena mgwirizano wa trust ukugwira ntchito;
• kukakhala kuti ndalama zomwe amapeza pazovomerezeka zitha kupitilira ma ruble 60 miliyoni, wochita bizinesiyo amalandila ufulu wake waumwini. Pamodzi ndi dongosolo losavuta la misonkho, ndalama zimawerengedwa pamitundu iwiri.

Ndi gawo liti pomwe setifiketiyo ndi yolondola?

Malinga ndi Lamulo la 244-FZ la pa Julayi 21, 2014, kuyambira 2015, kupatula zovomerezeka za mayendedwe amisewu ndi magulitsidwe, dera la patent malire kumatauni, zomwe zimapangitsa kuti athe kuwerengera kufunika kwa ufulu woterewu, koma kumachepetsa malo omwe angagwiritsidwe ntchito.

Nchiyani chimatsimikizira mtengo wa patent ndipo amawerengedwa motani?

Mtengo wamaluso Ndi mtengo wokhazikika, womwe umapangitsa kuti ugwiritse ntchito mu kuchuluka kwakukulu ndalama komanso mosinthana ngati ndalama ndizochepa. Akuluakulu oyang'anira zigawo amapeza ndalama zomwe zingapezeke pachaka (PAP) pamtundu uliwonse wa zochitika m'gawo linalake, zomwe zimakhala ngati misonkho m'boma lino, komanso msonkho, pamtengo wa 6%, imawerengedwa ndendende kutengera mtengo uwu.

Kutalika kwakukulu kwa chizindikiro ichi - pafupifupi1 miliyoni rubles, ndipo sipanakhalebe malo osachepera kuyambira 2015.

Kuwerengera kwa PSN kumaphatikizaponso lingaliro monga koyefishienti koyerekeza, yomwe imasintha mtengo wa DRGP kutengera kusintha kwamitengo m'mbuyomu mdziko lonselo. Izi ndi ndalama zokwanira chaka chamawa.

Mu 2020, chiwerengerochi chidakhazikitsidwa ku 1.592 (mu 2019 chinali 1.518), motero, mtengo wokwanira wa PHD wa PSN ndiwofanana ndi ma ruble a 1,592,000.

Komabe, ndikofunikira kudziwa kuti dera lililonse lili ndi ufulu wowonjezera PVGD mpaka maulendo 10:

• poyendetsa pamsewu ndikukonza mayendedwe amisewu - mpaka katatu (katatu);
• pazochitika zilizonse zovomerezeka pamizinda yomwe ili ndi anthu opitilira 1 miliyoni - mpaka kasanu (kasanu);
• kwa ntchito yobwereketsa nyumba, malo ogulitsira komanso kugulitsa - mpaka maulendo 10 (khumi).

Nthawi yapadera, kuchuluka kwa ogwira ntchito, kukula kwa malo ogulitsa kapena holo yomwe ntchitoyi ikuchitikira, kuchuluka kwa magalimoto, malo obwereka, ndi zina zambiri, zitha kukhala zofunikira kuwerengera patent.

Ubwino ndi zoyipa zamtundu wa msonkho

Zina mwazabwino za misonkho ya patent ndi izi:

• otsika, nthawi zambiri, chindapusa chovomerezeka;
• chisankho chodziyimira pawokha chogwiritsa ntchito patent (miyezi 1-12);
• ufulu wokhala ndi ma patent angapo nthawi imodzi m'malo osiyanasiyana kapena mitundu ingapo yazinthu;
• kusowa kwa lipoti polemba msonkho, chifukwa chake, kupulumutsa nthawi ndi ndalama zomwe zimadza chifukwa cholemba ndi kutsimikizira;
• Kupatula ma patenti operekera zakudya, kugulitsa ndi kugulitsa nyumba, zopereka zachitetezo cha anthu pantchito sizilipidwa mu 2020. Pali zotsalira za penshoni ndi zaumoyo, mu kuchuluka kwa 20% ya malipiro ake omwe adapeza.
• mosiyana ndi kachitidwe ka UTII, mndandanda wazinthu zovomerezeka ndi maboma am'deralo zitha kukulira. Alibe ufulu wolidula.

Magulu olakwika amachitidwe amisonkho ndi awa:

• kupezeka kwa kusintha kwa njirayi kwa okhawo omwe akuchita bizinesi, ndipo mabungwe azovomerezeka alibe ufulu wogwira ntchito pa PSN;
• mndandanda wocheperako wazinthu zovomerezeka muntchito ndi malonda ogulitsa m'mitundu yaying'ono;
• zoletsa zovuta kwambiri pa kuchuluka kwa ogwira ntchito - antchito osapitirira 15 kwa mitundu yonse ya zochitika za IP;
• mukamagwira ntchito yogulitsa kapena yogulitsa, malo ogwira ntchito holo ndi 50 mita lalikulu, pomwe kuli UTII malo oterewa ndi okulirapo katatu;
• kuwongolera ndalama zomwe amalonda amalandira kuchokera kuzinthu zovomerezeka, zomwe siziyenera kupitirira 60 miliyoni rubles, ndikofunikira kusunga buku lapadera la ndalama zadongosolo lino;
• misonkho, monga mtengo wanthawi zonse wa patent, imalipidwa ndalama zisanathe, osati ndalama zitalandilidwa;
• kulephera kuchepetsa phindu la patent ndi kuchuluka kwa ndalama za inshuwaransi zomwe zimaperekedwa kwa ogwira ntchito, pomwe pa STS kapena UTII pali mwayi wotere. Komabe, mitundu ikagwiritsidwa ntchito limodzi, wochita bizinesiyo ali ndi ufulu wodziwerengera ndalama zake akawerengera mtengo wa ndalama imodzi kapena yoyesedwa.

1.5. Njira yamisonkho ya Unified Agricultural tax (Unified tax tax)

Chofunikira cha boma logwirizana la msonkho ndikuchepetsa msonkho waopanga ulimi, mabungwe ake pokonza, kugulitsa, kusungira, malo osiyanasiyana odyetsera nsomba.

Mndandanda wathunthu ukufotokozedwa m'ndime 2.1. machaputala 346.2 a Tax Code of the Russian Federation, komabe, kuchokera pa kusintha kwa 1.01.2017 kudayamba kugwira ntchito, malinga ndi momwe mndandandawo udakulira.

Ngati bungwe lili ndi zambiri 70% ndiye gawo la ntchito zoperekedwa kwa omwe amapanga zaulimi, ndiye kuti mabungwe ngati amenewa (kuphatikiza amalonda aliyense payekha) alinso ndi ufulu wogwiritsa ntchito njira yolipira misonkho.

Ufuluwu umachotsedwa m'makampani omwe ali ndi magawo ena omwe amapanga zinthu zabwino, amachita bizinesi kumunda njuga, mabungwe osiyanasiyana azachuma.

Ubwino wa wochita bizinesi payekhapayekha ndikulephera kulipira misonkho monga:

• msonkho wanyumba, womwe sudziwika ndi mtengo wa cadastral;
• Misonkho ya munthu;
• VAT (kupatula zogulitsa kunja).

Mtengo wamsonkho ndi 6% ndipo amawerengedwa pamunsi pa maziko oyimira kusiyana kwenikweni pakati pa ndalama ndi ndalama.

Ndi misonkho iti yomwe wochita bizinesi aliyense ayenera kulipira pa njira yosavuta ya msonkho, UTII, PSN, OSN

2. Kodi misonkho yomwe amalonda amalipira misonkho - zomwe zaposachedwa kwambiri pakulipira misonkho kwa wochita bizinesi (wopanda wogwira ntchito, ndi wogwira ntchito)

Pochita chilichonse chochita ndi wochita bizinesi payekha, kulipira ndalama zamsonkho mokakamizidwa komanso zopereka ku bajeti ndizofunikira pantchito.

Kutengera ndi misonkho yomwe yasankhidwa, pambuyo polembetsa wamalonda aliyense, ndikofunikira kulingalira mtengo womwe ukubwera wa izi.

Mwambiri, zomwe amalonda amalipira ku bajeti zitha kuwerengedwa motere:

• Misonkho ya ndalama, kutengera misonkho, yomwe imasankhidwa ngati yoyamba;
• Misonkho yanyumba, mayendedwe ndi malo ogwiritsidwa ntchito mu bizinesi;
• Ndalama za inshuwaransi.

Mitundu ina yazomwe amachita amalonda amayenera kulipira misonkho yowonjezerapo, pakati pawo pali izi:

• msonkho wogwiritsa ntchito zinthu zamadzi kapena zinthu pochita;
• msonkho wolipidwa ndi makampani omwe amapanga ndikugwiritsa ntchito ndalama zachilengedwe;
• misonkho pamalonda azinthu zokongola kapena kapangidwe kake.

Kuphatikiza apo, mabizinesi omwe amalandila ziphaso kapena zilolezo zapadera amakakamizidwa kulipira osati misonkho yokha, komanso chindapusa chogwiritsa ntchito.

Misonkho ya katundu

Ochita bizinesi omwe amagwiritsa ntchito misonkho yapadera amakakamizidwa kulipira misonkho pamalo omwe amagwiritsidwa ntchito pochita, ngakhale izi sizinkafunika kale. Izi zikuphatikiza malo ndi nyumbandipo adatchulidwa m'ndandanda wam'deralo wa cadastral.

Chifukwa chake, ngati wochita bizinesi ali ndi malo omwe ali pamndandanda wazinthu zomwe misonkho imatsimikiziridwa kutengera mtengo wa cadastral ndikuzigwiritsa ntchito pochita, ayenera kulipira msonkho. Njira yolipira msonkho, pankhaniyi, ilibe kanthu.

Mndandanda wazinthu zoterezi umatumizidwa pa intaneti yapa Federal tax Service kapena pa intaneti, komwe oyang'anira mabungwe am'deralo ali ndiudindo.

Zitha kuphatikizira magawo monga:

• malo a ntchito yoyang'anira ndi bizinesi;
• malo ogulitsira m'derali;
• malo enieni m'malo awa;
• malo omwe sagwiritsidwa ntchito ngati nyumba zokhalamo anthu ndipo adapangidwa kuti azikhala ndi malo ogulitsira, maofesi osiyanasiyana, malo operekera chakudya ndi ogula, malinga ndi mapasipoti olembetsa cadastral pazinthu zogulitsa kapena zolemba zaukadaulo za zinthu zoterezi. Gawoli limaphatikizaponso malo omwe amagwiritsidwa ntchito pazinthu izi, koma atha kusankhidwa kukhala okhalamo.

Misonkho yapadziko

Malinga ndi chidziwitso cha misonkho, aliyense payekha amalonda amayenera kulipira msonkho wogwiritsa ntchito nthakaomwe amagwiritsidwa ntchito pochita bizinesi. Zidziwitso zoterezi ziyenera kutumizidwa osachepera Masiku 30 tsiku loti lifike. Amawonetsa mwatsatanetsatane misonkho yomwe, yomwe iyenera kulipidwa komanso kuwerengera pamisonkho.

Ngati simunalandire chidziwitsochi, muyenera kulumikizana ndi ofesi ya misonkho panokha, kuti mupewe kuphonya tsiku lolipira ndi zina zomwe mungachite.

Nthawi zambiri tsiku lomaliza amalipiritsa asanafike pa Okutobala 1, kupatula Moscow ndi St. Petersburg, omwe ali ndi ufulu wosintha njira ndi misonkho yapadziko lonse.

2.1. Ndi ndalama ziti zomwe amalonda amalipira pa OSN

Ngati wochita bizinesi safuna kapena sakupezeka pazifukwa zosiyanasiyana kuti asinthire ku machitidwe aliwonse amisonkho, amakhoma msonkho mokhazikika malinga ndi DOS. Nthawi zambiri, pansi paulamulirowu, kulipira misonkho yonse kumakhala kopanda phindu.

Okakamizidwa kulipira ndi:

• msonkho wowonjezera wazinthu (VAT) pamtengo 0%, 10% kapena 18%, kutengera ndi malonda ake (misonkho imatha kuchotsedwa, kusankhidwa ngati chiwongola dzanja);
• msonkho wa munthu (msonkho wa munthu), wolipidwa pamalipiro aantchito mu kuchuluka kwa 13%;
• Misonkho ya munthu payekha pazomwe akuchita bizinesiyo nayenso alinso 13%;
• msonkho wapadziko 0,3% kapena 1,5%;

Pomwe bizinesi imayimitsidwa, simuyenera kulipira misonkho. Uwu ndiye mwayi wosakayika wamtunduwu.

2.2. Kodi misonkho yomwe amalonda amalipira misonkho yosavuta

Makina osavuta amisonkho ndi kwambiri wotchuka pakati pa amalonda, chifukwa chakuti ili ndi nambala yocheperako yolipira msonkho.

Pali mitundu iwiri (iwiri) ya STS yokhala ndi chiwongola dzanja chosiyanasiyana:

• misonkho imawerengedwa kutengera ndalama zonse zakampani (kuchuluka 6%);
• misonkho imawerengedwa kutengera kuchuluka kwa phindu lomwe mwalandira (mlingo 15%).

Njirayi imafuna kuwerengera kosavuta. Ubwino wake ndikuti katundu wamsonkho amatha kuchepetsedwa chifukwa chamalipiro a inshuwaransi omwe analipira kale, ndipo ngati ntchito zayimitsidwa, misonkho imatha kuchotsedwa.

Pankhani yakupezeka kwa ogwira ntchito, muyenera kulipira 13% msonkho wamisonkho kuchokera ku malipiro awo.

2.3. Kodi misonkho yomwe amalonda amalipira pa UTII

Mukamagwiritsa ntchito UTII (pazinthu zina monga kugulitsa, kugulitsa, kukonza ndi zina), misonkho imayikidwa 15%ndipo palibe VAT yomwe izilipidwa.

Ndikoyenera kukumbukira kuti kuthekera kogwiritsa ntchito boma uku kumakhazikitsidwa ndi oyang'anira zigawo, omwe amadziwika kukula kwa ndalama zomwe akuyerekezera.

2.4. Kodi ndi ndalama ziti zomwe amalonda amalipira pa PSN

Ngati wochita bizinesi ali ndi ndalama mosasamala, zingakhale zopindulitsa kwa iye kusinthira pamachitidwe amisonkho ya patent. Pansi paulamulirowu, mtengo wa setifiketi umalipiridwa ku bajeti, yomwe imakhazikika. Kutengera dera ndi ntchito, sizakhazikitsidwa ndi oyang'anira maboma.

Izi sizitengera lipoti lazachuma komanso kaundula wa ndalama, womwe ndi mwayi wosakayika.

Njirayi ndiyabwino makamaka pamabizinesi azanyengo, chifukwa nthawi ya patent imasankhidwa mwaufulu.

Komanso, ndi dongosolo lino, ndikofunikira kulembetsa ndalama za inshuwaransi kwa inu nokha ndi onse ogwira nawo ntchito, omwe mukuwafunirabe kusamutsa msonkho wa munthu aliyense.

Kodi ndi malipoti otani omwe wochita bizinesi aliyense amapereka

3. Ndi malipoti amtundu wanji omwe akuyenera kuperekedwa ndi wochita bizinesi payekha)

Wamalonda aliyense amakakamizidwa kupereka malipoti amisonkho kwa omwe akukwaniritsidwa munthawi yake komanso malinga ndi malamulo okhazikitsidwa.

Lipoti lomwe liyenera kuperekedwa kwa wochita bizinesiyo limatsimikizika, choyambirira, ndi boma la misonkho lomwe lasankhidwa, komanso kupezeka kwa ogwira ntchito m'bungwe, kugwiritsa ntchito ndalama zolembetsera ndalama ndi mtundu wa zochitika.

Mwa malipoti omwe aperekedwa ndi amalonda, magulu 4 azikhalidwe akhoza kusiyanitsidwa:

• kupereka lipoti lolingana ndi boma la misonkho lomwe lasankhidwa;
• kukalembera ogwira ntchito, ngati alipo;
• kupereka malipoti pazochitika zandalama, ngati zingatheke;
• malipoti owonjezera amisonkho.

Maganizo operekera malipoti a SP

Lamuloli limakhazikitsa masiku okhwima olembetsera misonkho, kutengera misonkho yomwe yasankhidwa.

Chifukwa chakuti kuyambira 2018, ndalama za inshuwaransi za ogwira ntchito zimayang'aniridwa ndi misonkho, kupereka malipoti pa iwo kudzatumizidwa kamodzi pachaka, m'masiku 30 amwezi wotsatira.

4. Gulu lachidule pamisonkho, malipoti ndi zoletsa kwa omwe akuchita bizinesi

Nayi tebulo wamba pamisonkho yomwe amalonda amalipira, kupereka malipoti, zoletsa, ndi zina zambiri. kutengera mtundu wamisonkho.

SP pamayendedwe	Kufotokozera mwachidule	Kulipira msonkho	Malipiro	Kulengeza	Zoletsa pantchito
OSN	Misonkho yoyambira	Zimatengera ndalama zomwe mwalandira	Kotala iliyonse	-
STS	Ma CH otchuka kwambiri m'makampani omwe ali ndi ochepera 100 ogwira ntchito.	6% kuchokera ku ndalama zonse (zopindulitsa ngati ndalama zochepa)	Pakakhala ndalama - osalipidwa	Kamodzi pachaka, amaperekedwa m'buku la misonkho la ndalama ndi zolipirira	Basi 100 olemba ntchito.
		15% kuchokera phindu (kusiyana pakati pa ndalama ndi ndalama), i.e. yabwino pomwe pamakhala zotsimikizira zazikulu
UTII	Amagwiritsidwa ntchito mu malonda ndi mautumiki omwe ali ndi mndandanda wochepa wa amalonda payekha, malingana ndi ntchitoyo.	Misonkho imodzi yomwe ingathe kuchepetsedwa ndi zopereka zolipira	Kulipira ngakhale bungwe losavuta	Ndikosavuta kusunga zolemba, mulingo umadalira mtundu wa zochitika, kuchuluka kwa ogwira ntchito, dera, ndi magawo ena. Zowonjezera siziphatikizidwa.	Basi 15 antchito
Zamgululi		Mtengo wokhazikika wa setifiketi			Basi 15 olemba ntchito.

Monga tikuonera patebulopo, kutengera kusankha kwamisonkho, kukula kwa misonkho, zoletsa ogwira ntchito, mtundu wa malipoti omwe aperekedwa, ndi zina zotero.

5. Makhalidwe polemba ndi kutumiza malipoti kwa omwe akuchita bizinesi 📄

Tiyeni tiwone zina mwa malipoti.

1) munthu aliyense wazamalonda wopanda antchito ku OSN

Tebulo limapereka chidziwitso polemba zikalata, masiku omaliza operekera ndi kulipira:

Kufotokozera dzina la chikalata	Tsiku lomaliza	Kufotokozera nthawi yomaliza
3-NDFL	mpaka Julayi 15	mpaka Epulo 30
Kulengeza kwa VAT	pofika tsiku la 25 la mwezi kutsatira kotala yolipirira	pofika tsiku la 25 la mwezi wotsatira kotala yolipirira
Chidziwitso Chachinsinsi cha Misonkho	pokonza zikhalidwe	pofika tsiku la 20 la mwezi wotsatira
4-NDFL	kulipira mutapereka chidziwitso	pasanathe mwezi umodzi + masiku asanu kuchokera tsiku lomwe mudalandira

Chilengezo cha 3-NDFL chosonyeza misonkho pamalipiro a anthu chimatha kudzazidwa ndikuperekedwa pamasom'pamaso, pamakalata papepala kapena pa intaneti. Pomwe lipoti la VAT limatumizidwa mwamtundu wamagetsi.

Kulengezedwa kwapadera kwapadera kumadzazidwa ngati kampaniyo itumiza katundu kuchokera kumayiko omwe ndi mamembala a bungwe loyang'anira zikhalidwe.

Fomu 4-NDFL imawonetsa ndalama zomwe anthu akuyembekezeredwa ndipo imagwiritsidwa ntchito kudziwa momwe angaperekere msonkho wa munthu aliyense. Iyenera kuperekedwa ngati ndalamazo zidawonekera mchaka choyamba "chopindulitsa" kapena ndalama zomwe akuyembekeza zasintha kuposa 50%.

Malipiro a Advance (AP) amisonkho amachitidwa kotala lililonse, omwe amaperekedwa patebulo:

Tsiku lomaliza	Kukula
mpaka Julayi 15 ya chaka chomwecho	½ za kuchuluka kwa AP pachaka (Januware-Juni)
pasanathe Okutobala 15 chaka chino	¼ ya kuchuluka kwa AP pachaka (Julayi - Seputembala)
mpaka Januware 15 chaka chamawa	¼ za kuchuluka kwa AP pachaka (Okutobala-Disembala)

Mpaka Disembala 1 chaka chamawa, ndikofunikira kulipira msonkho wanyumba kwa anthu, malinga ndi chidziwitso cha Federal tax Service.

Ngati wochita bizinesi payekhapayekha ali ndi malo, ayeneranso kulipiranso msonkho ndikupereka chilengezo choyenera pofika pa 1 February chaka chamawa. Izi zimangogwira ntchito pokhapokha ngati katunduyo akuchita bizinesi.

2) amalonda omwe alibe ogwira ntchito pamisonkho yosavuta

Zolipira pasadakhale pachaka pamisonkho yosavuta zimapangidwa kotala lililonse kale 25 manambala mwezi wamawa pambuyo pa kotala. Ndipo chindapusa chomwecho chimalipira mpaka Epulo 30, kenako kupereka malipotiwo kumaperekedwa.

VAT pamachitidwe osavuta amisonkho zimawerengedwa ngati kotala panali zochitika ngati wokhometsa misonkho kapena zinthu zochokera ku bungwe loyitanitsa kasitomu zidatumizidwa, munthawi yofanana ndi DOS. Ngati VAT iperekedwa ndi wochita bizinesiyo, kupereka malipoti ndi kulipira kumachitika kale 25 manambala miyezi ingapo kuchokera kumapeto kwa malipoti.

Wochita bizinesi pamisonkho yosavuta salipira misonkho pamalo okhudzidwa ndi ntchitoyi, kupatula ngati malo omwe angakhome msonkho wa katundu wamtunduwu, malinga ndi oyang'anira zigawo, amawerengedwa pamtengo wa cadastral.

Misonkho yaumwini pamisonkho yosavuta wochita bizinesi nayenso ayi amalipira... Malipiro ena onse amapangidwa m'njira yofanana ndi OCH.

3) munthu aliyense wochita bizinesi ndi ogwira ntchito

Ogulitsa Amalonda Ogwira Ntchito Amapereka Fomu 2-NDFL mpaka Epulo 1 Chaka chamawa.

Kuphatikiza apo, amalipira ndalama ku FSS:

• pofika 20 mwezi wotsatira pamapepala;
• pofika pa 25 mwezi wotsatira mawonekedwe amagetsi.

Kuwerengera kuyenera kuperekedwa kale 30 manambala mwezi wotsatira kotala.

Zambiri za ogwira ntchito anatumikira mpaka Januware 20 Chaka chamawa. Misonkho yomwe munthu amapeza, yomwe imalembedwa pamalipiro a ogwira ntchito, imalipira kamodzi pamwezi, kuwerengera ndi malire a nthawi yowerengera izi amatsimikiziridwa ndi Art. 226 ya Khodi Yamsonkho wa Russian Federation.

6.Buku lowerengera ndalama ndi ndalama (KUDIR) kwa aliyense payekha entreprene

Amalonda payekha omwe akugwira ntchito pansi pa misonkho iliyonse amayenera kuchita KUDIR, Kuphatikiza apo amalonda omwe asankha boma UTIIzomwe zimangoganizira zisonyezo zakuthupi zokha ndipo sizikakamizidwa kulemba zambiri zamayendedwe azachuma.

Buku lotere limasungidwa ndi wochita bizinesiyo munjira yoluka komanso yowerengeka. Sakusowa chitsimikizo. Ngakhale pali zosiyana pano nawonso - Ulamuliro wa ESHN... Mukamagwiritsa ntchito dongosololi, ndikofunikira kuvomereza Bukhuli ndi siginecha ya wogwira ntchitoyo komanso chidindo cha olamulira msonkho musanapitirize kuyisamalira pamapepala kapena mpaka Marichi 31 chakakutsatira malipoti, ngati kuwerengera ndalama kumachitika pamagetsi.

Kulephera kutsatira malangizowa komanso kusapezeka kwa Bukhuli kumalangidwa zilango.

Kufotokozera za misonkho yowonjezera ya IE

Wochita bizinesi payekha amatha kuchita zinthu misonkho yowonjezera, masiku omasulira omwe afotokozedwera patebulo:

Misonkho	Kulengeza	Nthawi yomaliza yobereka
Misonkho yapadziko	Chidziwitso	mpaka February 1 chaka chamawa
Misonkho yogwiritsa ntchito madzi	Chidziwitso	pasanathe tsiku la 20 la mwezi wotsatira kotala
Misonkho pazinthu zabwino	Chidziwitso	pasanathe tsiku la 25 la mwezi wamawa
	Zindikirani Zamalipiro Asanachitike	pofika tsiku la 18 la mwezi uliwonse wapano
Misonkho Yowonjezera Maminolo (MET)	Chidziwitso	pasanafike koyambirira kwa mwezi wamawa
Ndalama zolipirira zinthu zanyama	Zambiri pazilolezo zomwe zalandilidwa	pasanathe masiku 10 kuchokera tsiku lomwe mwalandira chilolezo
Chindapusa chogwiritsa ntchito zinthu zachilengedwe zam'madzi	Zambiri zololeza zolandilidwa ndi chindapusa	pasanathe masiku 10 kuchokera tsiku lomwe mwalandira chilolezo
	Zambiri za kuchuluka kwa zinthu	pasanafike tsiku la 20 la mwezi wotsatira chilolezo chitatha
Malipiro okhazikika pakugwiritsa ntchito dothi laling'ono	Kuwerengetsa kwa zolipira zomwe zimabwerezedwa	pasanathe kutha kwa mwezi pambuyo pa kotala

Tebulo limatchula mitundu ya misonkho ndi magawo malinga ndi malipoti ndi nthawi yake.

Malipiro a inshuwaransi ndi malipiro okhazikika a amalonda payekha ndi antchito awo

7. Zopereka zokakamizidwa ndi zolipira zokhazikika kwa amalonda (kwa iwo eni, kwa ogwira ntchito) mu 2020 💸

Lingalirani zolipira ndikukhazikika kwa amalonda (kwa iwo eni ndi ogwira nawo ntchito) mwatsatanetsatane komanso mwatsatanetsatane.

7.1. Zopereka zokhazikika ku FIU

Amalonda payekha akuyenera kulipira ndalama ku MHIF ndi Thumba la Pension, zomwe zimakhazikitsidwa ndi lamulo. AT 2019 chaka ndi awa: mu Pension Fund - 29 354 ruble. komanso mu MHIF - 6,884 rubles.Mu 2020, ali: Thumba la Pension - 32 448 rubles. ndi MHIF - 8 426 rubles. Malipiro amapangidwa kamodzi kotala kapena kamodzi pachaka.

Zikakhala kuti ndalama za pachaka zakhala zoposa ma ruble 300,000, zimalipiridwanso 1% kuchokera pazochulukirapo mpaka Epulo 1 wa chaka chamawa.

Ndalama za inshuwaransi za amalonda payekha (za iwo eni, ogwira ntchito) mu 2019 ndi 2020

Kuyambira 2017, ndalama zonse za inshuwaransi zimayang'aniridwa ndi Federal tax Service, osati ndi PFR, ndipo amalipidwa ngakhale ntchito za bungwe kunalibe kapena kunalibe phindu... Mwa ndalamazi, zitheka kuchepetsa msonkho wa STS pazopeza, zomwe zimayikidwa pa 6% ya ndalama.

Zofunika! Zopereka zokhazikika pachaka sizimangirizidwa ku malipiro ochepa.

Malipiro kwa amalonda pa MHIF

Amalonda payekha ayenera kulipira ndalama zokwana 6,884 rubles ku Federal Compulsory Medical Insurance Fund mu 2019. pachaka. Mu 2020 - 8426 rubles.

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Ngati ndalama za chaka cha ntchito ya wochita bizinesi pansipa Ma ruble 300,000, analipira okha 2 (ziwiri) malipiro anu.

Ngati ndalama zadutsa malire okhazikitsidwa, amalipiritsa ndalama zowonjezera 1% kuchuluka kopitilira muyeso (pansi pa njira ya PSN, 1% imalipitsidwa kuchokera kuzomwe zingatheke).

Wogulitsa bizinesiyo amalipira misonkho yonse ndi ndalama za inshuwaransi payekha popereka chikalata cholipira muMHIF, PFR ndi FTS(chiphaso kapena dongosolo lolipira).

7.2. Njira yolipirira ma inshuwaransi okhazikika kwa amalonda payekha

Malipiro a inshuwaransi okhazikika amalipidwa polemba fomu No. PD (msonkho) kapena No. PD-4sb (msonkho) kuchokera ku akaunti ya wochita bizinesi payekha kapena kudzera ku Sberbank.

Pomwe wolemba bizinesi aliyense amalembetsa osati koyambirira kwa chaka, koma pambuyo pake, ndiye kuti zoperekazo zimangolipidwa panthawiyi.

Komabe, amalipidwa ngakhale ngati wochita bizinesiyo akuphatikiza kuchita bizinesi ndi olemba anzawo ntchito ndipo abwanawo adamulipira kale kuti akhale wantchito.

7.3. Kufotokozera zakulipira kwokhazikika kwa amalonda payekha

Ngakhale kuti kupereka malipoti okhalitsa ndi wochita bizinesi kwa iye (ngati amagwira ntchito popanda antchito) kudathetsedwa kale (kuyambira 2012), ma risiti olipilira ayenera kusungidwa. Zowonjezera zowonjezera zitha kukhala zotheka kuchepetsa kuchuluka kwa misonkho pamakina osavuta pamalipiro ndi ndalama zomwe amapereka.

Ndalama za inshuwaransi zotere zimawerengedwa kutengera kukula kwa malipiro ochepa kuyambira Januware 1 wa chaka chomwecho ndipo sizingasinthe, ngakhale malipiro ochepa akadzasinthidwa mtsogolo.

Kuwerengera misonkho, kupereka malipoti munthawi yake komanso kulipira zopereka ndi gawo limodzi mwabizinesi iliyonse, kuphatikiza mabizinesi azinsinsi.

Kutengera ndi misonkho yomwe yasankhidwa, pamtundu wamabizinesi ndi ndalama zomwe amalandila, misonkho imatha kusintha kapena kuchotsedwa kwa wochita bizinesiyo palimodzi. Komabe, kuwerengetsa koyenera ndikofunikira mu dongosolo lililonse la misonkho.

Chifukwa cha nkhaniyi, mumadziwa mitundu yamaboma olipira misonkho, mawonekedwe awo apadera, zoletsa ndi nthawi yofikira popereka malipoti. Tsopano mutha kudziwa zomwe zingakhale zabwino kwambiri popereka ndalama ku bajeti ndikusankha njira yamsonkho yoyenera. Kuvuta kwa zowerengera ndalama ndi mtengo wogwirizana ndi kuchititsa zomwe mwasankha mwachindunji zimadalira izi.

Pomaliza, tikupangira kuwonera kanema, yemwe amafotokoza mwachidule zamitundu yamisonkho yamabizinesi aliyense payekha komanso momwe mungasankhire misonkho:

Okondedwa owerenga magazini ya Ideas for Life, tikhala othokoza ngati mungagawana zokhumba zanu, zomwe mwakumana nazo ndi ndemanga pamutu wofalitsa mu ndemanga pansipa. Tikukufunirani chitukuko mu bizinesi yanu.

Onerani kanemayo: ANN TAYLOREbizibu Byempisemu Bingi Abasajja Basambiliza Nyo Sex Mukama Mulungi Ndi Ku Kiroto Kyange (June 2024).