Mitero ipi vanobhadharwa, SP? Chii mitero zviri kuzviuru And?

Mubvunzo izvo mitero vanobhadharwa SP achazvikomborera hanya nevanhu vose vanoda kutanga bhizimisi. Zvechokwadi, mashoko anofanira inounganidzwa pachine hwomukova yakananga mabhizimisi, nekuti pakukura vachibhadhara zvichaita yekudyidzana sei mari mabasa. Nyaya rinotsanangura nemashoko akadzama chii mitero zviri yaitarirwa IP, sezvo ivo kutarisira mari, uye kakawanda sei.

Uye kana zvakakodzera mari zvachose?

Hazvina chakavanzika zhinji enterprising vanamuzvinabhizimisi vari kuedza vemarudzi ose nzira kudzivisa mitero kana kuderedza mutero chawo. Zvakakodzera kuti ajekese: yokubhadhara mitero SP - chiri basa, uye kuparara kwayo kuriritira kuita. Uyezve, uwandu fines zvevakomana vari kuisa yakakwirira zvakakwana, uye kazhinji ndivo kakawanda kupfuura uwandu asiri muripo. Naizvozvo, mitero zvinofanira kuripirwa panguva uye zvakakwana.

Ndiani anoita dzemaitirwe kwemitero, SP?

Chokwadi ndechokuti kuverenga mari yakafanira, vanofanira entrepreneur. Nokuda kwaizvozvi, uye varipo nezvinetso. Havasi vose mabhizimisi varidzi kuziva chii yemitero kuripa IP uye sei kuverenga. Somugumisiro, kakawanda rinozobudawo kuti dzemaitirwe kwakaipa, uye bhajeti iri akabhadhara isiri mari. Uyezve, kana uri overpaid, zvino hapana chakaipa - uchadzokera mari overpaid kana kutumira kuti zvaizopedza mitero ramangwana. Asi underpayment anotyisidzira Zvirango, uye panyaya iyi, hapana munhu ane hanya, kunyanya imi shoma mutero kana nokusaziva. Facts miscalculation Kazhinji dzakaonekwa panguva macheki rinoitwa mutero Inspectorate panyaya vakabvuma nemishumo Entrepreneurs.

mutero neChikomonisiti

Kuti tipindure mubvunzo zviri kubhadhara mitero inodiwa, SP, vanofanira kuziva kuti mamiriro ezvinhu anoshandisa. Zvino mutero neChikomonisiti kuti madiki vari: naArioki (zvakajairika muoti), UTII (Flat mutero), USN (nyore muoti), PSN (bvumidzwa hurongwa). Mumwe muoti rinopa yayo kukarukureta mitemo uye mitero nomumwe Entrepreneurs.

General mutero hurongwa

Kana entrepreneur asingadi asarudza kana kunyoresa mutero hurumende chaiyo, zvinonzi vaidavira kuti anoshandisa Dos. In tsika, zvakadai kwegadziriro mitero kuti vanamuzvinabhizimisi vanosarudza kwazvo kashoma, anenge asina, nekuti pane kudiwa kubhadhara VAT (prices 18, 10, 0 muzana). Unofanirawo kubhadhara pachako mari mutero (zvazvingava - 13 muzana). Pasina basa mutero pamusoro kukosha wakawedzera mutero uye munhu mari havafaniri kubhadhara.

A chete mutero pamusoro zvakaverengerwa mari

Kare, kushandiswa mutero iri Entrepreneurs kuita mutemo unoti mune zvimwe zvinhu. On 01/01/2013, yezwi UTII kunoitika nokuzvidira, kuti ndiro muzvinabhizimisi anosarudza kushandisa ino kana mumwe. Zvechokwadi kutaura izvo mutero iri nani. kuti PI, hazvibviri. Zvakakodzera kufunga nechimwe yoga.

Saka UTII hazvitsivi purofiti chaizvoizvo kugamuchira, uye pamusoro kunoiswa (zvinogona) mari dzaona kufungisisa paupenyu hwayo mutambo ezvinhu. Ndiko, muripo mari isina kukanganiswa, ndiwo basa entrepreneur mari kana kurasikirwa. The mutero hwaro ndiyo nhamba yemabhuku zvakaverengerwa mari, zvichienderana nemhando basa. Vanamuzvinabhizimisi uchishandisa UTII hazvitsivi mari, pfuma mutero, pachake mari mutero uye kukosha yakawedzerwa mutero. Kana basa isina kuitwa, asi entrepreneur anofanira vachiri kubhadhara UTII, nokuti mutero kwava kuverenga huwandu muripo ezvidzidzo kuita pane mari chaiyo.

How kuverenga UTII

kuti nzira inoshandiswa huwandu mutero:

UTII = indekisi X wenyama Database X K1 X k2 X 15%

zviratidzi Zvokunyama anosimbisa Tax Code nerimwe mhando yebasa uye ringabatanidza nhamba revashandi, chokufambisa zviyero, imwe nzvimbo mukamuri.

Database - kumboenda kudzoka. It dzinosiyana maererano nebasa chaiyo pamwedzi mari sezvakarayirwa muna Tax Code. Cherechedza kuti nokuti mutero nguva UTII chiito muzvina, saka kukosha anofanira kane mwedzi mitatu.

K1 - deflator pagore hwakagadzwa Ministry of Economic Development kweRussia. Muna 2014 iri 1,672.

K2 - corrector (emunharaunda), akaisa gore negore nezviremera mumiririri emo. Hazvina zvakasiyana mumwe nharaunda, asi zvichisiyana iri kuwanda 0.005-1.

Kukarukureta Example UTII

Ngatitii uchigara Rostov-on-Don uye muridzi weimwe shopu duku, izvo zvakataurwa kutengeswa mishonga panguva chitoro. Nzvimbo pechivanze apo kutengeserana rinoitwa, - gumi paupamhi mamita. Maererano Tax Code, mwero inokosha yokudzoka mabasa akadai chitoro kutengeserana kuburikidza chikuru chitoro richikurukura 1,800 rubles pamwedzi, uye indekisi rwomuviri mabasa nzvimbo (ba. M.) Trading horo. Regional equalizer kuna Rostov-on-Don City Duma ari akagadzawo uye 1. Change chitsama mutero kuti 1st chikamu 2014 .:

12 ba. . MX 1800 rubles X 1,672 X 1 x 3 months X 15% = 16,251.84 rubles - zvakaenzana unofanira kubhadhara.

Yokudzidza mutero hurongwa

rudzi urwu zvichida ndiyo inonyanya kufarirwa. Chokwadi chokuti VAT akabhadhara pamusoro SP "Yokudzidza mutero hurongwa". Chii mitero havatombowani kubhadhara pasi kudaro hurongwa? Iwe uchava kurerukirwa kubva kuripwa pfuma mutero, pachake mari, uye, kunyange mutero itsanangudzo hakudi kuti dzakanyorwa kana basa hauna kuitwa. Chinokosha: kushandisa kwainoita mutero hurongwa dai chete Entrepreneurs avo vane zveminda mugore haasi kupfuura mamiriyoni 64,02 rubles. Vanamuzvinabhizimisi, uyo akasarudza kutamira itsanangudzo rudzi kubva 2015 gore anofanira kuva mari kwemwedzi mipfumbamwe 2014 rokutanga uwandu asina kupfuura 48.015.000 rubles

The taxpayer anofanira kusarudza voga chinhu mitero. Kune miviri nzira:

1. The mutero mujinga ine mari. Pakadaro, mwero - 6 muzana.
2. The mutero garo vari zveminda kubvisa mari. Rate - 15 muzana.

Zvinofanira mitero pasi Chakarerutswa mutero hurongwa

Entrepreneur pamwedzi anofanira kuripa Payroll mitero (mitero iri mari vashandi, ivo ichakurukurwa pazasi), Quarterly - mberi kubhadhara (kusvikira wa25 zuva achifamba ari nhau mwedzi), apo nokuti gore (pamberi April yechi30) - mutero wepagore. Deflator rwa2014 muutongi nyore ndiyo 1,067.

Kana muna 2013, gore iwe asina mari, kurasikirwa akanga zvakapararira munzvimbo uwandu iyo inogona kuderedzwa pakupera 2014, gore mutero chawo. Izvi zvinoshanda mutero wepagore, pane Quarterly kubhadhara. Kana kurasikirwa mukuru mutero nechigadziko, rinogona kuitwa mberi kwemakore gumi.

Shoma mutero pasi kwainoita mutero hurongwa

Unofanira kuziva kuti mitero mari PI nokuti gore kana havashandisi mari yakawanda kupfuura zveminda kana akaenzana kwavari, uye kana akaverenga senguva dzose uwandu mutero akabhadhara zvishoma pane shoma (shoma mutero rinowanikwa sezvinotevera: Profit nokuti gore x 1%). Ngationgororei izvi ane muenzaniso kongiri.

Ngatitii uri muna 2013, nefuma vakasvika 100 zviuru rubles, uye mari - 95 000 rubles. Ukashandisa chinhu mitero: mari kubvisa mari. Kureva, mutero nechigadziko achava 5000 rubles. Muwande kubudikidza mwero 15 muzana, tinowana uwandu mutero - 750 rubles. We ngaaverenge shoma mutero: 100 zviuru muwande 1 muzana. Tinowana 1000 rubles. We enzanisa nemigumisiro. Zvakaitika kuti shoma mutero mukuru kuti dzaona senguva dzose. Chii mitero vanobhadharwa kuti bhajeti pamusoro SP iyi? Uchava kubhadhara shoma mutero, kuti ndiye 1000 rubles. Zvino musiyano pakati 1,000 rubles uye 750 rubles unogona kusanganisira muna 2014 zvekushandisa.

Kukarukureta kuti rakafanonyorwa kubhadhara pasi kwainoita mutero hurongwa

Panoperera kubva muzvina vanofanira huwandu mari chaizvoizvo akagamuchira kubva pakutanga kwegore. Kana ukashandisa zveminda kubvisa mari branch, unofanirawo huwandu mari uye bvisa kubva kukosha mari. The zvichiguma nhamba zvikawanda kubudikidza Zvakarurama rate: 6 kana 15 muzana, ukuwo. Pakati Mari yose inofanira deducted uwandu premiums akabhadhara inishuwarenzi (taura pamusoro pavo papera) uye vashandi vanobhadharwa muchipatara. Also deducted kubva mberi kare akabhadhara Quarterly kubva pakutanga kwegore zvakafanana kubhadhara.

The bvumidzwa hurongwa

Zvino isu kukuudzai chii mitero kubhadhara SP, uyo akatenga bvumidzwa nokuda Implementation ramambo. Chokutanga, bhizimisi vanofanira, mukati memazuva 25 pashure pacho akatanga kushandisa imwe bvumidzwa kubhadhara chimwe muzvitatu kukosha kwayo, apo dzasara zviviri muzvitatu - kwete paya pane 30 mazuva asati mutero painopera. mazwi aya anoshanda kana bvumidzwa unozvipiwa kwenguva mwedzi mitanhatu, zvimwe zvinhu zvose mari inofanira zvakazara kubhadharwa mukati memazuva 25 kubva pakatanga chiito. Sezvaiitwa itsanangudzo rudzi, unogona kushandisa bvumidzwa hurongwa, apo mari nokuti gore haangazorori pfuura miriyoni 64,02 rubles.

Patent ukoshi inofanira pakutsvaga nzira: makirisito goho kane 6 muzana. Kukura Database, uyewo pana UTII kunoenderana mhando yebasa. Muridzi bvumidzwa achava asingachaiti mitero iri pfuma, mari, ukoshi akawedzera mutero, pachake mari mutero. Kana basa isina kuitwa, mari imwe bvumidzwa vacharamba vanofanira kubhadhara.

Inishuwarenzi mipiro uye Payroll mitero

Unotoziva chii mitero vanobhadharwa SP. Zvose pamusoro kubhadhara ane entrepreneur anofanira kuita, zvisinei kuvapo kana kusavapo revashandi vake. Asi inishuwarenzi uye Payroll mitero vanobhadharwa chete inobva nhamba revashandi. Izvi zvinosanganisira Mipiro kuti mudyandigere Fund - 22 muzana kwakakomba muhoro; muna Medical Foundation - 5.1 muzana; muna FSS - 2,9 muzana (ari pfupi urema inishuwarenzi, incl maternity ..) uye 0.2 muzana inishuwarenzi nezvirwere nyanzvi uye tsaona). Kukura rokupedzisira chakabudiswa kungava yakareba (zvichienderana mhando entrepreneur basa).

The muzvinabhizimisi ane mari kuti mudyandigere Fund (muna 2014 uwandu 17 328, 48 rubles) uye inishuwarenzi utano (muna 2014 - 3399,05 rubles). Yaipedzerwa vachibhadhara, nokudaro, achava akaenzana 20,727.53 rubles. Zvinokwanisika kubhadhara bundu Nemutengo kana mune Yakabudiswa kusvikira 31.12.2014 gore.

Innovation 2014.

Innovation rava chimwezve mupiro kuti mudyandigere Fund, bhadharika pamwero 1 muzana kwemari, kana zviri anopfuura mazana zviuru zvitatu. mari iyi inofanira hwakatamisirwa bhajeti kwete paya pane zuva April inotevera gore rokutanga.

Entrepreneurs vasingaiti, vanoshandisa sandara mutero kana itsanangudzo muoti pamwero 6 muzana vashandi anogona, yose uwandu mipiro kuderedza mutero kuti gore. mabhizimisi avo kuti vane vashandi uye kushandisa mutero kurapwa chete, zvinogona kuderedza uwandu kubhadhara, asi kwete kupfuura makumi mashanu muzana mutero gore-mugumo. Kana kwainoita hurumende pamwero 15 muzana ari mudyandigere zvipo vanoonekwa vanhuwo mari, uyewo panguva zvayo nzira.