Taxation LLC: maitiro mana uye maitiro avo

Kambani ine kambani ine kambani inyanzvi yehutano. Vavaki varo vane zvigaro zvinyorwa mukugadzirwa kwayo. Mumwe wavo ari kupa sangano repamutemo kodzero yekusarudza rudzi rwemitero. Iko kune mana muhuwandu. Funga zvakadzama taxation system LLC.

1. Zviri nyore. Iyi nzira inokurudzirwa kumakambani ane mabasa ari kutanga. Izvo zvakasimba hazvikwanisi kunyatsorondedzera kutora mari yayo. Nzira yekushandura sei ku simplified taxation LLC? Kunyangwe mukugadzirisa kwekupa zvinyorwa kuvavakiki, zvakakosha kuzivisa hurumende yekunyora nezvechido ichi kuburikidza neshoko. Sangano rakajeka rinobvumirwa kune makambani ane vashandi vasiri vanhu vanopfuura 100. Panguva imwe chete, mari yekambani haifaniri kudarika mabhiriyoni makumi maviri emabhiri. Paka gore. Nehurukuro yekodzero yakareruka, zvitsauriro zvinotevera hazvibhadharwi: mutero weimba, purogiramu, kubatana kwehutano hwevanhu, VAT. Asi sangano rinosungirwa kubhadhara mutero wemari yaunobhadhara, imwe chete yemitero uye mari yemishuwarenzi.

Simplified taxation LLC inoreva kusarudzwa kweimwe yezvigadziro zviviri. Iyo inobatsira zvikuru ndeye kushandiswa kwemari yakawanikwa. Iko kukosha kunobatanidzwa mukuverenga kuwanda kwetero. Chikamu chechipiri chechitsuwa ndeche "mari inoshandiswa mari shoma." Zvakaoma kuverenga mutero, sezvo kwete mari yose inogona kushandiswa pakuderedzwa. Semuenzaniso, mari yekugadzirisa motokari yemumwe mutungamiri pazvinodhura zvisangano zvehurongwa hazvikwanisi kuverengerwa kuderedza mari.

Inhara yekutambira yekutarisa mutero inofanirwa nesheyo yakasarudzwa. Paunenge uchishandisa "mari yakawanikwa", sangano rinofanira kubhadhara 6% yemari inotengesa. Muchiitiko chechipiri, mutero uripo ndewe 15%. Ndezvipi zvidzidzo zviri nani kushandisa kana sangano rine mari yakawanda? Muchiitiko ichi zvinowedzera kubhadhara kutora mutero "mari inoshandiswa kuderedza mari". Pakaderera mari, zviri nani kuti simba rishandise "net income".

2. Mutambo kana huwandu hwemitero yenyika LLC. Icho chimwe chezvinhu zvakaoma kuziva chikonzero. Kunyange iyo yekugadzirisa yakaoma, saka sangano rinofanira kuva neruzivo rwakanakisisa kune vashandi varo. Imwe kambani inoburitsa ichada software yakakura (1C Accounting, nezvimwewo). FOSS inoshandiswa nemabhizimisi umo kunowedzera nguva yakawandisa yemari uye mari, pamwe chete nekubhadhara mari yakawanda. Sangano, sarudzo yemararamiro, inopa kubhadharo yemari yemari (2.2%), purogiramu (20%), VAT (18%), UST (26%).

3. UCNN inoshandiswa nemasangano anounza zvirimwa zvekurima. Imwe yero yekurima yezvekurima inotsiva VAT, UST, mitero yemitero uye mari.

4. UTII inoshandiswa kumabhizimisi anoshanda mune mamwe marudzi emabasa. Iko kuti, mutero mumwe chete pamusoro pemari inokonzerwa haigamisi kune webhizimisi kana sangano rezvemitemo, asi pamabasa ake. Apo kuverenga UTII kunotorwa munyaya kwete kunyanya kugamuchira mari, asi kunonzi. Hurumende dzehurumende dzinosarudza kuti mari yakawanda ndeyei. Mune dzimwe sangano, UTII rudzi rwebrok rwakanyorwa kubva kumusoro. Misangano inoda kushanda nemutambo iyi pane zvishoma.

Saka, iyo taxation LLC imwe yezvigadziro zvina. Izvozvo zviviri zvekupedzisira zvinoshandiswa nemabhizimisi anotungamirira mabasa chaiwo. Nokudaro, havakwanisi kusarudza zvakasununguka mitero. Simplified taxation LLC uye tsika yevashandi inosarudzwa zvakasununguka. Muzviitiko izvi, hurumende haigoni kutungamira hutungamiri hwebhizimisi. Vavatangi vekambani shoma rekambani vanofanira kunyatsotarisana nenhau yekusarudza mitero.