Tax USN - chii zviri nyore, kuti, rinowanikwa

mutemo Russian anopa mabhizimisi mukana kushanda ari STS oparesheni. Chii? Ichi chinokosha mutero mashandiro, inosanganisira chinokosha zvinoderedza mari mutoro pamusoro makambani. Izvi zvinoitika Akaroromesawo hwaro pakuverenga chakakodzera mari iri coffers, uyewo Akaroromesawo napamaruva kuona kwayo yoga zvinoriumba. Muchiitiko chino, pane kuramba zvinoverengeka wazvipira yakasimba kuti zvinoda mutero. USN - a nzira kuti hwezvekukurukurirana zvikuru mabasa makambani Russian, asi asingaiti kureva kwavo kubhadhara zvakazara mabasa inopiwa nokuti mitemo, uyewo ari nomazvo Zvivako anodiwa nhau. Chii specificity kuti "mitero Chakarerutswa"? Ndezvipi nuances waro kuroorana muna uchidzidzira vakakodzera vainyatsotarisirwa?

General ruzivo pamusoro USN

Funga anokosha ruzivo pamusoro USN. Chii? USN, uye itsanangudzo gadziriro mitero, akapa RF Mutero Code. Kungogumira akakurumbira pakati vanoda Entrepreneurs. Chokwadi kuti kwainoita mutero marongedzero ruzhinji zviratidzo zvikuru zvakanaka kune vakawanda mitero hurongwa - Dos, iyo inoshandiswa guru mabhizimisi.

Simplicity ari chipo mutero hurumende kunoratidzirwa kwete zvinoumba kukosha mari hunodiwa kubhadharwa, asi noruremekedzo kuti nyaya maitirwe ezvinhu. Vakanga vari USN vakasvimha.

Terms of USN

Ngationei kudzidza musimboti wenyika itsanangudzo mutero system (chii) zvizere. Funga "uproschenku" iri zvoushumiri mitemo zvaitaurwa RF mitemo kuti chikumbiro chacho. Sezvataona pamusoro apa, vanovimba nezvokupindira wegadziriro kuripwa mari anogona kuva kunyanya kutanga-mabhizimisi - avo vari nhaka bhizimisi duku. Asi ndezvipi zvinodiwa pano? Kuti kushandisa mamiriro ezvinhu umo USN iri akaripa mutero, kambani inofanira kusangana zvinotevera nzira:

- zvikasashanda vashandi vanopfuura 100;

- wegore zveminda zviri kambani asingadi kupfuudza mamiriyoni 60 rubles. (Mune dzimwe mhirikiro - rubles mamiriyoni 45 nokuti 9 months ari fiscal gore rokutanga.);

- Net twa ukoshi - hapana rubles vanopfuura mamiriyoni 100.

Pane zvimwe zvinodiwa. Mugove vakanyorwa guru vaiva nemamwe makambani ari kambani kushandisa basa iri STS rudzi, havafaniri kuva anopfuura 25%. The kambani nekuda nezvokupindira zvikomborero kwainoita mutero hurongwa haagoni kuva matavi.

Chii mitero haagoni kubhadhara

Kuti tinzwisise chaizvo pakati kwainoita mutero hurongwa nani, chii, tikanyatsoongorora kubatsira -bereka kuti kambani, kushanda maererano mitero hwechiKomonisiti. The chikuru chinoratidza kwainoita mutero hurongwa ndechokuti hurongwa kukarukureta uye kubhadhara mari iri bhajeti unotsiva akawanda mitero yakananga kuna Dos. Pakati avo: mari nemitero (dzakakudzingai mitero pamusoro mibayiro uye zvimwe munataisireva) pamusoro pfuma, VAT, pachake mari mutero kuna entrepreneur - kana zviri IP. Zvisinei, mune zvimwe zviitiko, musengwa kubhadhara nhengo marudzi mari rakaramba nokuda kambani - semuenzaniso, kana unowanikwazve mamiriro mutero mumiririri. Kana magwaro zvimiro anoratidza kudiwa kuripwa zvimwe mitero. zviitiko Similar isu funga paya.

Types mitero USN

Izvozvo zvichaita kubhadhara muridzi basa nokuda mari izvi? The mitemo inopa kuti zvirongwa zviviri nzvimbo dzaro hurumende. In wokutanga wavo, mutero nechigadziko chakaumbwa nekambani kwemari. Kubva mubairo uyu 6% muna chezvipo. Mari maererano USN hautorwi. Chimwe Zano - kukarukureta kuti mari inobva chokupika kambani purofiti. Kubva zvichava pasi kubhadhara 15% of yepfuma. Under zano iri mari kuti STS vari zvikuru. Saka, kana vachaenzana kana kupfuudza mari, ipapo mutero nechigadziko hauna kuumbwa.

Pavaviri ataurwa Zvirongwa zviri nani kusarudza imwe entrepreneur? Zviri pachena, izvi pakutsvaga chaizvo vebasa indasitiri. Kana ari mubasa urongwa mabasa, mari ichava zvishoma. Muchiitiko chino, nani kubhadhara mitero iri yacho. Kana munhu - muridzi kuchitoro, ipapo mari vachava palpable. Paavhareji chitoro kumucheto - Unorudzi 10-15%. Muchiitiko chino, nani mutero pamusoro purofiti. Funga muenzaniso unokubvumira kuona zvakajeka mune zvimwe zviitiko nani redunhu rimwe, uye umo - mumwe.

Kukarukureta Example USN

Basa redu - kuwana nzira yokuziva Zvakanyanya Kunaka Panguva Yepamuviri hwaro dzemaitirwe kuti dzirarame mutero hurongwa. Nefuma, mari yacho boka - zvinhu izvo pamwero sei pakuenzanisa kuMudzidzisi kukoshesa. Funga muenzaniso umo specificity vachapiwa zvinooneka vachishandisa rokutanga kana kuti rechipiri pakuverenga redunhu USN.

Ngatitii zvakasimba inopa basa pakudhinda uye kushanda pakuvheneka magwaro. Kudzidzira kufamba ayo mari achaitwa yakawanikwa kuburikidza kutenga pepa neingi nokuda MFP (chero kuti vane 2 uye vakaita nesu chipo, uye saka haana kuiswawo pakati mutengo), magetsi muripo uye kuchinjwa mabasa muripo nevashandi.

Ngatitange vane kuongorora zvinogona mari. Toti kambani anoshandisa 2 vanhu vane mari 25 zviuru. Kwiza nechekuzasi. Mari mapepa uye ingi pamwe avhareji kusimba yezvokutengeserana kudzvinyirirwa mumwe devaysa anenge mapeji 700 pazuva achava vanenge 10 zviuru. Kwiza nechekuzasi. pamwedzi. The zvakakodzera mipiro kuna mudyandigere Fund, Social Insurance Fund uye HIF kuti vashandi - vanenge 30% kuti muhoro yavo. Saka, mari inobva mari kuti vaende mari inotambirwa revashandi iri boka uye kuzadziswa evanhu mitoro, mari kusvika 65 zviuru. Kwiza nechekuzasi. (Muhoro mbiri uye 30% zvipo kuti mari). Wedzera payo 10 zviuru. Kwiza nechekuzasi., Dzakatemerwa richashandiswa kutenga pabepa neingi. Saka, muna zvachose Pamwedzi wekambani - 75 zviuru rubles ..

Chii angatarisirwa mune chekambani zveminda? Avhareji Mari 1 Pepa yakadhindwa mumaguta makuru - 3 rubles. Muwande mufananidzo uyu 700, uye ipapo 30 (tinobvumirana kuti kambani yakazaruka ose zuva). Zvakaratidza 63 zviuru. Kwiza nechekuzasi. Asi tine - 2 Printer. In yose vachiuyisa 126 zviuru. Kwiza nechekuzasi. kwemari. Ngatitsigirewo tarisei anenge 100 mifananidzo pazuva. Mari processing nomumwe Paavhareji - 5 rubles. Somugumisiro, isu mari kuti atarise vanenge 15 zviuru. Kwiza nechekuzasi. pamwedzi. Total kwemari kambani mabasa ose - 141 zviuru purofiti, kufungisisa mari -. 66 zviuru rubles ..

Izvo vanoronga kusarudza kubhadhara itsanangudzo mutero hurongwa? Nefuma, mari vanozivikanwa. Kana tine mari hurumende mutero - .. 6% kusvika 141 zviuru rubles, ipapo tichava 132 zviuru 540 rubles .. Net purofiti hazvisi 57 540 rubles. Kana tichifanira kubhadhara mutero hurumende iri musiyano pakati mari uye mari - .. 15% 66 zviuru rubles, ipapo tichava 56 100 rubles. mambure purofiti. Zviri pachena kuti kuripwa kwainoita mutero wemuTesitamende kukarukureta kuti mutero hazvisi zvakawanda zvakanaka.

Chokwadi, Masvomhu aya anofungidzirwa chaizvo mharidzo. STS zvinogona disadvantageous kana, nokuti chipi chikonzero, somuenzaniso nokuda nemwaka nokufamba vari kudiwa, kwemari hakusi sezviri muenzaniso wedu. Zviri pachena kuti huru vatengi makambani ari kudhinda uye kushanda pakuvheneka: vechikoro, vokusekondari, yakakwirira zvikoro - vane zororo muzhizha. Asi mitemo asingagoveri kwenguva pfupi kuchinja mutero hurumende muzhizha. Saka muridzi kupa zvakakodzera mhando mabasa yemakambani vanofanira ngaaverenge zvakakodzera kuchinja simba pamusoro kudiwa kuziva optimum Zano basa itsanangudzo mutero hurongwa muoti.

Mitero uye mari kana USN

Kana zvose zvirongwa, kambani inofanira kuita zvinoenderana zvavaifanira kwete chete pane mutero hwakatamisirwa Tax Service, asiwo kubhadhara zvaidiwa kubhadhara kuti hurumende mari - mudyandigere Fund, Social Insurance Fund uye HIF. Kana zviri pamutemo chimiro mubhizimisi - LLC, ari runoenzanirana mhosva entrepreneur anotamisa kuti pfuma chete nokuti vashandi vayo salaried. Kana munhu achiita bhizimisi sezvo IP, mipiro kuna mudyandigere Fund, Social Insurance Fund uye HIF izvozvo kunofanira ndanyora uye pachavo. Muchiitiko chino, iye kodzero kunyoresa 100% wavo nokuda mutero - rinowanikwa sezvo kwemari uye mubereko. With chikamu ichi, Entrepreneurs zhinji ukarega kunzwa mamwe mutoro zvemari nokuda kudikanwa kubhadhara zvakakodzera yechikoro pachavo.

Kazhinji, makambani kushanda nyore mitero hurongwa, mipiro uye dzimwe mhando mitero hazvibhadharwi. Zvisinei, pane vakawanda chikonzero ushandiswe nemutemo kuona mamwe zvavanofanira zvemari makambani ne "Yokudzidza mutero hurongwa". Pakati pevaya - mhosva chokuita excise mutero. inotungamirwa yavo inogona chokuita zvichiita nenhumbi munharaunda yeRussian Federation, izvo zvinoda zvinyorwa akakodzera, peturu kutenga, kutengeswa doro nezvimwe excisable zvinhu (kusanganisira nechisimba kana unmanaged kuti), uyewo kutengeswa mishonga izvo kupinza kupinda Russian Federation of Belarus. Vamwe emakambani kuti kuitisa mabasa panguva STS, kubhadhara mamiriro uye tsika mabasa, nyika, nezvifambiso uye mvura pamitero chairayirwa mutemo nokuda vashandise chaivo zvinhu.

Mitero panguva USN uye kushuma kurapa

Takadzidza kutanga kwainoita hurumende mitero makambani Russian, USN. Chii, chii ayo chikuru zvakanaka, hatina akaongororwa. Zvino tinogona kuongorora zvimwe nuances nduma mikana "mitero Chakarerutswa". An dzinonakidza chinotaurwa chokuita runoenzanirana mutero muripo pakuvhiya.

In kuremekedzwa nokubatira yakatangwa mitemo chaiyo mazuva. USN - rudzi, dzikapfeka Quarterly vanonyorwa makambani zvaida mari dziri bhajeti. The mitemo zvinoda Entrepreneurs uchishanda uri "Yokudzidza mutero mamiriro" kuchinjwa mberi kubhadhara - mukati memazuva 25 kuguma kuMudzidzisi mutero nguva. Vanogona kuva kota wokutanga, mwedzi mitanhatu, 9 months. Kuunganidza pakupera mutero gore iri inogona akanyorwa bhajeti kusvikira 31 March - nokuti varidzi LLC, kusvikira April 30 - kuna IP.

Chimwe chinhu chinokosha kubatsira basa zvebhizimisi munyika STS muoti - kushuma. Tataura pamusoro kuti nhengo mitoro muridzi mubhizimisi nyore - kuti rwunotumirwa Federal Mutero Service vakawanda nhau siyana haina kuzvireva. Kutaura zvazviri, chikuru gwaro, izvo zvinofanira kuva nenguva kutungamirira entrepreneur muna Federal Mutero Service - mutero kudzoka. Zvinofanira inopiwa 31 March gore rakatevera racho kushuma gore - varidzi LLC, April 30 - SP. The mutero kudzokera - mufananidzo kwezvipimo, uye nguva dzose achakwanisa kumupa mharidzo iri Federal Mutero Service. USN - nzira, iyo chokuita kushoma Mushumo maitirwe ezvinhu. Asi kukanganwa pamusoro kukosha chinoziviswa havagoni kuva entrepreneur. Tarirai zadza mufananidzo papeji yaro yokutanga kwakafanana ichi.

Nemamiriro gwaro - nyore chaizvo. Chinhu chikuru - regai kukanganisa inotaridza pachavo Data nenhamba tichiratidza bhizimisi tichimhanya.

Kana sangano - mutero mumiririri

For makambani, vane mamiriro mutero mumiriri, mutemo zvakafanorongwa mamwe wazvipira ari zvatinoita kuripwa siyana mari zhinji muchivigiro. Saka, makambani kuti vandokumbira vashandi pasi basa makondirakiti kana kuti kurayira minamato pasi vehurumende mutemo zvibvumirano, anofanira kuripira zvakakodzera muripo nevashandi kana Contractors pachake mari mutero.

Makambani ari mamiriro mutero nevasori vanosungirwa tatevedzera dzakawanda nhau nzira, izvo zvinogona kuwedzera pamazita ataurwa pamusoro. Somuenzaniso, mashoko akakodzera mhando emakambani vanofanira kupa FSS rinoumbwa kune dzaona yakatarwa fomu mashoko - kuti rechi15 romwedzi zvichitevera mutero nguva. Iva mutero yomuchipatara kuudza mitoro kuna mudyandigere Fund, vanofanira kupa muchimiro kupfungwa RSV-1 - rechi15 romwedzi wechipiri akatevera nhau nguva. In yakafanana mazwi kuna FIU vachava ruzivo nomumwe. Mune zvimwe zviitiko, kambani ine mamiriro mutero mumiriri iri rutivi VAT. Pakadaro, kambani inofanira kuva yakakodzera FTS Kuzivisa kusvikira rechi20 romwedzi, unova nhau nguva. Kana kambani inobhadhara mibayiro, zvakakodzerawo zvakaitika iziviso iyo tiratidze nhamba mari mutero.

At gore-kugumisa kambani iri mamiriro mutero mumiririri anofanira kupfuura: payslip muna FSS (kusvikira January 15), mashoko paavhareji nhamba revashandi, kuti VAT kudzokera (kusvikira January 20), chimiro RSV-1, uyewo mashoko nomumwe kune FIU (kusvika 15 yaFebruary); Batsirai pamusoro Form 2-gomba (kusvikira April 1), Declaration panyika uye yokufambisa mitero (February 1).

Sei ufambe kusvika kwainoita mutero hurongwa

Saka, kana ukaedza kutsanangura musimboti wenyika itsanangudzo mutero system (chii) nemashoko nyore, zvinokwanisika kuti dzisanyanya Pfungwa iyi: STS - ndiye kwadzinoita kuripwa zvakavakodzera kuna Treasury, inosanganisira risingamboshandisi mutero mutoro, uyewo anomirira simba chinotiita kutanga bhizimisi. Asi sei muridzi bhizimisi kushandisa, iro rinopa "Simplified mutero"? Pane vaviri chikuru kuchinjwa namano basa boka iri rakakodzera nzira.

Mune activation ari itsanangudzo mutero gadziriro wokutanga zvinotarisirwa panguva vanyorwa Federal Mutero Service. Panyaya iyi, iyo entrepreneur vanofanira, pamwechete pasuru magwaro zvaidiwa vanyorwa gwaro vanyorwa boka iri evoruzhinji, uchatamisa chiziviso pamwe IRS. In kuremekedzwa racho rine chaizvo mukaguta muenzaniso. USN - chimiro umo kambani anogona kuenda mukati memazuva 30 pashure hurumende kunyoresa nokutumira kuna Federal Mutero Service of gwaro. Inogona seizvi.

Zano wechipiri anobvumawo kuti kambani achaitwa hwakatamisirwa itsanangudzo mutero maitiro nedzimwe mutero neChikomonisiti. Chinhu chikuru - tichiyeuka kuti mutemo anodzika mamwe mashoko kudzvinyirira. USN chete kusashanda pamwe kutanga rinotevera fiscal gore. Under wechipiri zano racho entrepreneur anofanira ikwidzwe chiziviso pamwe IRS.

nekuipira USN

Saka, takadzidza musimboti mutero USN, chii uye sei inofungidzirwa. Zvakanakira "mitero itsanangudzo" vari pachena. Asi pane dzimwe downsides kuna USN. Nokudaro, boka, izvo zvakawedzera zvinoshamisa akurumidze, somuenzaniso pashure kwemamiriro chikuru chibvumirano, ingatadza kodzero yokushanda pasi itsanangudzo mitero hwechiKomonisiti. In tsika, izvi zvingareva kudiwa kwokukurumidzira okuwedzera kubhadhara mari yechikoro - seiya ukama mari mutero. Kana boka vachadzoka kwainoita mutero gadziriro Dos, ipapo ichi chichange pamwe aifanira kugovera FTS mune vakawanda nemishumo. Izvi angaperekedzwa zvikuru basa mari wekambani nyanzvi pamusoro vaguta. USN apo Kuenda rudzi urwu zvinoda kudzorera kuzvidavirira, uyewo VAT pamusoro capitalized zvinhu.

Companies uchishanda pasi Dos, vanobhadhara VAT. Uyewo, yemakambani ari "Yokudzidza mutero gadziriro" haisi kunodiwa kunyora mutero nehurumende. USN mu pfungwa iyi hwezvekukurukurirana mari mutoro wekambani, asi panguva imwe chete inogona kusarudza kusada kushanda naye kune Contractors vanobhadhara VAT. Izvi imhaka kuti mitemo chaiyo mumunda kukarukureta uye muripo chinokosha yakawedzerwa mutero. Chokwadi ndechokuti mune dzimwe nguva, boka anogona kuvimba ayo muripo - chero kuti counterparty ari kushandisa VAT. Sezvo boka iri "Yokudzidza mutero mamiriro" haana hwakatamisirwa bhajeti, nhamba yemakambani vamwe zvingaderedzwa, sezvo vamwe vavo vangava disadvantageous pamwe kana counterparty unoshanda pasina VAT.

Dzimwe nguva Entrepreneurs vari kuedza kuchinja izvi zvinodiwa nomurayiro, vachiedza kuisa inivhoyisi, ine yoga maererano VAT. Izvi va neudhadha, maererano magweta. Chokwadi chokuti wakadaro gwaro anosarudza zvinosungirwa Company kuti uchatamisa zvakakodzera huwandu VAT kuti bhajeti. Saizvozvowo runoenzanirana chinoziviswa zvinofanira kumiririrwa mu FTS.

Unogona kuonawo kuti chitsama VAT pane imwe "Yokudzidza mutero mamiriro" haagoni kuderedza mutero chawo ari chiitiko kuti muridzi bhizimisi akabhadharira Tangai kuti yakasimba kuti purofiti. Uyezve, kana munhu entrepreneur anoshanda USN, kuti vawedzere counterparty kuvimbika inivhoyisi, izvo munyore VAT, ivo runoenzanirana mari yakawanda kuti kuuya kwake kuongorora nhoroondo, dai iri dudziro mutero akanyorwa mari, uye izvo iyi inofanira kubhadharwa kwemitero.

Kana entrepreneur kushanda "Yokudzidza mutero mamiriro" kuchaita vaunze imwe inivhoyisi nokuda Muvaki, izvo zvichaita kuti ngadzirambe VAT asi kwete kutamira kune bhajeti yakakodzera mari, ivo FNS anogona kuziva kutyora ichi, okuzorora kambani mari. FNS muvepowo kumanikidza chirango pamusoro nhandare kuti mutero akagovera Tax Code, kambani harina akabhadhara. Saizvozvowo, zvirango akagovera Tax Code, zvaangatarirwa pamusoro bhizimisi pamusoro kusavapo VAT kudzoka.

Saka, muna tsika, unoedza circumvent bhizimisi mitemo anosimbisa mitemo pamusoro mukushanda VAT, dzinongoita kuoma nevamwe zvokudya mutemo. Naizvozvo, yemakambani zhinji regai unoshanda pamusoro "Yokudzidza mutero mamiriro" nokuti vanoda kuramba kodzero kushandisa residues chokuita Masvomhu, izvo zvinosanganisira VAT. Zvisinei, sezvo Entrepreneurs zhinji, Contractors vanogona nguva dzose kukwezva yakaderera mutengo zvinhu uye mabasa - uye havangavi nehanya kana zvaizopedza VAT.

Kumusoro, pakupindura mubvunzo: "? STS - chii" - tinoona kuti kambani vangatarisira kushanda rudzi urwu chete pasi mamiriro kuti havana matavi. Vamiririri zhinji mabhizimisi funga chokuratidza ichi sezvo kusava "mitero itsanangudzo" somunhu entrepreneur sezvo bhizimisi inokura, kazhinji vanoda sezvo nguva kuvhura mapazi mamwe maguta.