Mitero nomunhu Entrepreneurs ari chitoro zvekutepfenyura.

Tinyatsonzwisisa nomumwe Entrepreneurs avo dzidzira mune chitoro kutengeswa kwenhumbi kuburikidza zvokutengeserana makamuri nharaunda isina anopfuura 150 m2 uye zvinopfuura zvinhu zvakarurama UTII hurongwa. Saka nhamba vashandi mubasa SERVICING chitoro, haafaniri kupfuudza vanhu 100.

Tax rinowanikwa nomumwe kota kubudikidza mutoo: S * B * K1 * k2 * 15% apo S - business nzvimbo; B - chawo goho, ane mutengo zvinoiswa nemurairo; K1, k2 - zvinhu uyewo runotsanangurwa mirayiro.

Kunyanya nomumwe Entrepreneurs mitero, zvokutengeserana kuburikidza zvinopfuura zvinhu zviri panzira pakuverenga UTII. For mobile Kutengeserana mutero dzaona sezvinotevera: (R1 + R2 + R3) * B * K1 * k2 * 15%

apo R1 - avhareji nhamba revashandi panguva yokutanga romwedzi muzvina, kusanganisira entrepreneur; R2 - mumwedzi wechipiri; R3 - pamwedzi wechitatu; B - garo goho; K1, k2 - coefficients.

For mira uye non-mira dzokutengeserana nzvimbo zvichitevera nzira kuti pakuverenga imwe nzvimbo asingasviki 5m2 inopiwa: (n1 + N2 + N3) * B * K1 * k2 * 15%

apo n1 - nhamba zvokutengeserana nzvimbo rokutanga romwedzi kota; N2 - mumwedzi wechipiri; N3 - pamwedzi wechitatu; B - garo goho; K1, k2 - coefficients.

Mitero kubva nomumwe Entrepreneurs musi UTII hurumende hakubvi pamusoro kwemari nehoro haatarisiri chisimbiso mari. Kuti vave nechokwadi anobudirira okuguma mutero audits, pfungwa dzinotevera zvinofanira kufungwa:

1. Kutsunga of mhando yebasa. Buyers kutenga anogona kuva vanhu kwete chete, asiwo mabhizimisi kuti kutenga nhumbi zvebhizimisi zvinangwa. Saka, muna tsika, vanowanzova nezvinetso mutaro pamusoro Wholesale uye chitoro. Maererano Civil Code, musiyano mukuru pakati kwemarudzi izvi wezvokutengeserana chinangwa kutenga, Retail kutengesa zvinhu kunozivikanwa kushandisa. Ukuwo, vanhu Tax Code asingaverengerwi kumanikidza basa riri SP kuziva njodzi mutengi yakatengwa zvinhu, kusarudza chokuratidza Retail chete mhando uye kukura chitoro zvivako. To nomumwe Entrepreneurs UTII mitero hurongwa kwakanga kwakakodzera uye hapana mubvunzo mutero zviremera, yemakambani nemakasitoma vanokurudzirwa kupinda chitoro kwema kutenga uye kutengeswa. Muripo anogona kuitwa mune mari uye cashless (Finance Letter № 03-11-04 / 3/20 pamusoro 18.01.06).

2. chengetedzo magwaro achisimbisa kukura chitoro nzvimbo. The inonyanya dambudziko nevateresi audits ndiko UTII zvimwe mutariri nokuda underreporting entrepreneur chitoro nzvimbo yese. Kana kutengesa akashandisa zvikamu amatura haina miganhu yakajeka, zvakakwana tiine risi kwemakore matatu anotangira ano mumwe, iyo inoreva zvose kuwedzera uye marwadzo wedhipatimendi. Kana Kutengeswa kwenhumbi rinoitwa kuburikidza yoga kamuri nharaunda anotaurwa Declaration pamusoro UTII anofanira zvinoenderana explication nemamwe uwandu zvinyorwa kuchitoro. Zvinokosha kusimbisa kuti Entrepreneurs mitero chete pahwaro nzvimbo kutengesa dzimba, dzokuchengetera, administrative mahofisi uye dzimwe ebetsero zvivako dzemaitirwe yomutero haana kuiswawo.

Entrepreneurs vasiri kuzoshanda kushandisa UTII nokuda runopfuura hwakarayirwa pakunogumira, vanofanira kushandisa imwe mutero neChikomonisiti: inokosha kana nyore. Asi tsika, varidzi huru chitoro nengetani uye kutenga nzvimbo dzinopfuura 150 m2 vakanga pana siyana pfungwa Entrepreneurs mugadziriro yakasimbiswa kuti UTII, nokudaro kuchengetedza kodzero kuripwa mutero uye kuderedza chekambani mari.