Intela yosomabhizinisi abangabodwana - yiziphi izintela nezinkokhelo eziphoqelekile (ama-premium akhokhelwa umshwalense) usomabhizinisi ngamunye azikhokhela yena nabasebenzi ngo-2020

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Sawubona, bafundi abathandekayo be-Ideas for Life! Namuhla sizokhuluma mayelana nentela yosomabhizinisi ngabanye, okuyilezi: yiziphi izinhlelo zentela bangu yiziphi izintela ezikhokhwa ngusomabhizinisi ngamunye kuzo zonke izindlela futhi ukubika muni kumele ithathwe ngusomabhizinisi ngamunye.

Ngendlela, ubonile ukuthi idola selivele lingakanani? Qala ukwenza imali ngomehluko wamanani wokushintshana lapha!

Emphakathini wanamuhla, ukuba namabhizinisi azimele sekuthandwa kakhulu futhi kuqinisekiswe ngokuqinile ukusekelwa nguhulumeni. Kunezinhlelo eziningi zokukusiza ukuthuthukiswa kwamabhizinisi amancane emikhakheni ehlukahlukene, futhi umkhakha onjengentela nawo awuzange ume eceleni.

Ngezigaba ezahlukahlukene zosomabhizinisi, ukukhetha kwabaningi efanelekayo futhi kunenzuzo umbuso ukukhokhwa kwentelaokunikeza osomabhizinisi abasha abaningi isisusa esihle sokukhula namathuba okuqala kulo mkhakha.

Kulesi sihloko uzofunda:

Uhlanganisani umqondo wentela yebhizinisi uqobo nezinhlobo zezinhlelo ezihlongozwayo ezibandakanya;
Kungani uhlelo lwentela lobunikazi luthandwa kangaka phakathi kosomabhizinisi abasafufusa futhi lusizakala kangakanani;
Yiziphi izintela usomabhizinisi ngamunye azikhokhela ku-OSN, STS, UTII, PSN nokuthi yimiphi imibiko okumele yenziwe ngusomabhizinisi ngamunye;
Ziyini izikhathi zokugcina zokuthumela imibiko kosomabhizinisi ngabanye nokuthi yiziphi izinkokhelo eziyimpoqo (ezingaguquki) kwisabelomali esilindelwe ngusomabhizinisi ezinhlelweni ezahlukahlukene zentela.

Le ndatshana izosiza osomabhizinisi abasanda kuqeda abasanda kunquma ukuvula usomabhizinisi ngamunye, kepha futhi nalabo abacabanga ukushintshela kolunye uhlelo lwentela ukuze banciphise umthwalo wentela.

Ufuna ukwazi zonke izinselele zokukhokha intela ka-2020? Bheka lesi sihloko ngokuningiliziwe ku-athikili yethu!

Mayelana nezinhlobo zentela yosomabhizinisi abangabodwana, amaphrimiyamu omshwalense kanye nezinkokhelo ezingaguquki, yiziphi izintela usomabhizinisi ngamunye azikhokhayo nokuthi yimiphi imibiko efakwa usomabhizinisi ngamunye - funda

1. Umqondo nezinhlobo zezinhlelo zentela zosomabhizinisi ngabanye (OSN, STS, PSN, UTII, ESHN) 📋

Kubo bonke osomabhizinisi, enye yezinto ezibaluleke kakhulu ekwakheni ibhizinisi lakhe yincazelo yohlelo lwentela. Nguye osungula inqubo yokwenza umsebenzi oqhubekayo wosomabhizinisi ngamunye, ukukhokhwa kwemisebenzi nokuthi ukubalwa kwemali nokubalwa kwentela kuzoba nzima kangakanani.

Ngaphakathi kohlaka lomthetho wentela weRussia Federation, njengamanje usomabhizinisi ngamunye angazikhethela eyodwa yalezi zinhlelo nezindlela ezilandelayo:

Imodi ejwayelekile (OCH);
Uhlelo lwe-UTII noma i-Implied;
Uhlelo olwenziwe lula (USN);
Uhlelo lwe-Patent (PSN);
Intela Yezolimo Ehlanganisiwe (UAT).

Umbuso jikelele unikezwa bonke abantu futhi ubabophezela ukuthi bakhokhe intela kuyo yonke imali abayitholayo. I-UTII isetshenziswa ngosomabhizinisi abakhethe uhlobo oluthile lomsebenzi, kufaka phakathi ezolimo, futhi abazibophezela ukukhokha isabelomali ngendlela yentela ebumbene emholweni obekiwe. Uhlelo lwentela olwenziwe lula, nalo, lukuvumela ukuthi uzikhulule kumthwalo wakho wokukhokha izinhlobo ezithile zokukhokha, esikhundleni salo usebenzise eyodwa.

💡 Zonke izinkokhelo zentela, kanye nokubika okuhambisanayo, kufanele kufayilishwe ngendlela ethile futhi nangezikhathi ezibekiwe ezisungulwe ngokomthetho. Ngaphandle kwalokho, izintela ezingakhokhelwa zingaqoqwa yisiphathimandla sentela ngenkani, ngokuthatha impahla yomuntu siqu, ngemvume yenkantolo.

Uhlelo ngalunye lwentela ludinga ukucatshangelwa kabanzi.

1.1. Uhlelo lwentela UTII (Intela Ehlanganisiwe emalini etholakele)

Lapho usomabhizinisi esebenzisa i-UTII, akaphoqelekile ukukhokha intela efana Intela yomuntu siqu engenayo, UST, I-VAT nezinye izinhlobo kufakwe intela eyodwa emholweni obekiwe. Izinkokhelo ezisele ezifana intelafuthi umshuwalense futhi umhlalaphansi usomabhizinisi ukhokha ngokuya ngezinye izindlela.

Kungabonakala izimo ezithile ezivumela ukusetshenziswa kwe-UTII:

Indawo yebhizinisi... Uhlelo olunjalo alusebenzi kuzo zonke izifunda zezwe, kodwa lusebenza kuphela lapho lusungulwa khona ngemithetho nezomthetho;
Uhlobo lomsebenzi... Uhlu lwezinhlobo ezinjalo lusungulwa ngokwehlukana esifundeni ngasinye;
Ukuntuleka kwezinkontileka ukuphathwa kwe-trust noma ukubambisana okulula;
Ukubamba iqhaza kwezinye izinhlangano ekwenziweni kwemisebenzi hhayi ngaphezulu kwama-25%.
Inhlangano inakho angiphinde 100 abasebenzi;
Kunabakhokhi bentela abakhulu esifundeni.

Phambilini, ukuqedwa kwalolu hlelo lokukhokha intela kuhlelwe ekuqaleni kuka-2018, kepha ngesinqumo sikaMongameli ngoJuni 2, 2016, isikhathi sokufaka isicelo se-UTII sandisiwe kuze kube nguJanuwari 1, 2021, ngenxa yesidingo sayo emabhizinisini amancane.

Izinhlobo zemisebenzi lapho ukusetshenziswa kwe-UTII kuvunyelwe kunqunywa ngumthetho futhi okwamanje zifaka:

ukudayisa;
amabhizinisi iIgama;
imisebenzi yasekhaya;
insizakalo yezilwane;
ukulungisa, ukugcina nokugeza izimoto;
ukukhangisa;
izinsiza zokuhlala zesikhashana;
nabanye.

Kubalulekile ukuqaphelaukuthi kuze kube nguJanuwari 1, 2017, izinsizakalo zasendlini zazinqunywa ngokusho kwesihlukanisi se-OKUN, manje esingasasebenzi. Uhlu lwezinsizakalo ezinjalo lusungulwa yizincwadi zokubhekisela ze-OKVED2 ne-OKPD2, futhi uhlu olusha lwethulwa ngomyalelo kaHulumeni we-Russian Federation No. 2496-r wangomhla ka-24 Novemba 2016.

Phakathi kwazo, namanje, izinsizakalo, okuhlose ukulungiswa kwezicathulo, okokugqoka, amawashi, izinto zasendlini, ukukhishwa kwemishini yezemidlalo yokusetshenziswa okwesikhashana, kanye nezinto zomuntu siqu, njll. Kodwa-ke, kunezelwe izinhlobo ezintsha zezinsizakalo ezazingabhekwa njengezasekhaya phambilini, isibonelo, ukwenziwa kwefenisha eyenziwe ngokwezifiso.

1.2. Uhlelo lwentela i-USN (uhlelo lwentela olwenziwe lula)

Uma usomabhizinisi ngamunye ekhetha uhlelo olwenziwe lula, uyazikhulula ekukhokheni izinhlobo ezithile zentela (Intela yomuntu siqu engenayo, impahla intelakufakwe intela eyodwa (EH), ebalwa ngokususelwa kwimiphumela yemisebenzi yenhlangano. Zonke ezinye izinkokhelo, kufaka phakathi umshuwalense, ikhokhwe ngokujwayelekile.

Okubalulekile! Uhlelo olunjalo luyasebenza futhi lungasetshenziswa ezweni lonke, futhi ungashintshela kulo ekuqaleni konyaka ozayo, umemezele lokhu kusenesikhathi kule yamanje.

Kulokhu, umthetho uhlinzekela ushintsho olukhululekile nolokuzithandela kusuka ohlelweni olwenziwe lula lwentela bese lubuyela kulo kusuka kwezinye izinhlelo.

Kodwa-ke, ukusetshenziswa kohlelo lwentela olwenziwe lula, kukhona eminye imikhawulo.

Okokuqala, ngokwemali engenayo, inani layo eliguqukile kusukela ngoJanuwari 1, 2017, elenze ukuthi kwandiswe ukusetshenziswa kombuso phakathi kwamabhizinisi amancane, ngenxa yokuthi:

Imali engenayo ephezulu etholwe yinhlangano efisa ukushintshela ohlelweni olwenziwe lula lwentela kusukela ngo-2017 inyusiwe kufika kuma-ruble ayizigidi eziyi-120 (phambilini bekuyizigidi ezingama-60);
Umkhawulo wemali engenayo yezinyanga eziyi-9 kulo nyaka (omemezela ushintsho oluhleliwe ohlelweni lwentela) nawo uphindeke kabili - Ama-ruble ayizigidi ezingama-90, ngokumelene ne-45 ngaphambili.
Inani elivunyelwe lenani eliyinsalela lezimpahla ezihleliwe zenhlangano lenyuke lisuka kwizigidi eziyi-100 kufika kuma-ruble ayizigidi eziyi-150.

Kubalulekile ukusho ukuthi ukusetshenziswa kohlelo lwentela olwenziwe lula akutholakali kubo bonke abakhokhi bentela. awunalo ilungelo lokushintshela kulo:

amafemu anokuningi okungaphezulu kwe- Abantu abayi-100;
izinhlangano ezinokuhlukaniswa okwengeziwe;
amafemu lapho iphesenti lokubamba iqhaza kwamanye amafemu lidlula khona 25;
osomabhizinisi abakhokha intela yezolimo ebumbene;
abameli kanye nama-notari abasebenza ngokuzimela;
izinhlangano ezikweleta abantu, ama-pawnshops, izimali zempesheni, izinkampani zomshuwalense nabanye;
ibhizinisi elihlobene nokugembula;
izinhlangano ezisebenzayo emakethe yezokuphepha;
izikhungo zesabelomali;
amafemu avela kwamanye amazwe;
izinhlangano ezizimele zokusesha imisebenzi;
izinhlangano ezabelana ngemikhiqizo nezinye izinhlangano.

Ngakho-ke, le mikhawulo engenhla kufanele inakwe lapho ushintshela ohlelweni lwentela olwenziwe lula noma uvula usomabhizinisi omusha ngamunye ngohlelo olunjalo lwentela.

Ngemininingwane engaphezulu ngohlelo olwenziwe lula lwentela kosomabhizinisi ngabanye, bheka i-athikili kusixhumanisi.

1.3. Uhlelo lwentela i-OSN (Uhlelo olujwayelekile lwentela)

Usomabhizinisi ngamunye osebenzisa uhlelo lwentela jikelele ubophezelekile ukuthi akhokhe inkokhelo yazo zonke izinkokhelo zentela ezisunguliwe, ephathelene naye, ngokujwayelekile, ngaphandle kokuthi, empeleni, akhululiwe komunye umthwalo komunye wentela, onganqunywa yiziphathimandla zentela ezigunyaziwe.

Lapho usebenzisa le modi, usomabhizinisi kuzodingeka akhokhe lezi zinkokhelo ezilandelayo:

Intela yomuntu siqu engenayo (Intela yomuntu ngamunye) - intela ngqo eyinhloko, imele iphesenti lemali engenayo lapho kudonswa khona izindleko, ezibhaliwe
Intela eyengeziwe (VAT) - intela engaqondile ekhokhwe entweni yenani elingezwe entengo yomkhiqizo kuzo zonke izigaba zokukhiqizwa nokuthengiswa kwayo, ngemuva kokuthi ifinyelele kumthengi wokugcina.
Imisebenzi ehlukahlukene - zonke izinhlobo zezimali, ngaphakathi kohlaka lomthetho, ezikhokhiswa lapho kungeniswa impahla ezweni noma kwenziwa ezinye izenzo ezibalulekile;
Izintela zentela - ukukhokha okunikezwe isigaba esithile sezimpahla, kufakwe ezindlekweni zazo futhi akuxhomekile emholweni owutholile;
Intela yokukhipha amaminerali - izinkokhelo zokuthuthukiswa kwemithombo yemvelo;
Imali yokusetshenziswa kwezinto zezilwane zasendle kanye nemithombo yamanzi ikhokhwe ngosomabhizinisi abenza imisebenzi enezici ezithile zokusetshenziswa kwamanzi noma ukubamba iqhaza kwezilwane;
Intela Yezokuthutha, umhlaba - imali evela kubanikazi bezimoto neziza zomhlaba;
Intela yempahla - ukukhokha ngokuya ngenani le-cadastral lempahla;
Intela yebhizinisi yokugembula - izinkokhelo zentela ezengeziwe uma uthola imali ngokugembula

Ngokunjalo, iningi leminikelo kwisabelomali isebenza kuphela ezinhlanganweni ezisebenza endaweni ethile, kuyilapho osomabhizinisi abaningi bakhokhiswa kuphela intela eyisisekelo, efana Intela yomuntu siqu engenayo, I-VAT futhi abanye.

Okubalulekile! Uma osomabhizinisi, ngenxa yokwakheka kwemisebenzi yabo, bedinga ukubhala inani elingeziwe (labathengi), khona-ke lo mbuso wentela wabo ilungile kakhulu.

Enye yezinto ezibaluleke kakhulu ekubalweni kwemali yokuhamba kwemali, lapho osomabhizinisi ngabanye besebenzisa uhlelo lokukhokhisa intela jikelele, ukusetshenziswa kulokhu kubalwa kwemali insizakalo yemali.

Kuyinto elula kakhulu kosomabhizinisi ngabanye ukuthi bakhokhe intela yomuntu siqu engenayo, inani lalo elingancishiswa ngenani leminikelo yobungcweti nokudonswa kwemali, kuyilapho izinhlangano ezisemthethweni zingaphansi kwentela yemali engenayo.

Ukukhethwa kohlelo lwentela kungokwenkampani ngayinye, ngenxa yamandla nobuthakathaka bunye babo kanye nemininingwane yebhizinisi. Kodwa-ke, ebhizinisini eliphumelelayo kuyadingeka ukubala ngokunembile futhi ngesikhathi esifanele futhi ukhokhe iminikelo yentela.

Uhlelo lwentela losomabhizinisi ngabanye - i-PSN

1.4. Uhlelo lwentela i-PSN (uhlelo lwentela lobunikazi)

Uhlelo lwentela lobunikazi (i-PSN) lwehlukile kweminye imibuso, okokuqala, ngoba aludingi ukufayilwa kwembuyiselo yentela, futhi intela ibalwa okwamanje lapho ikhokhwa ilungelo lobunikazi - ukuqinisekiswa kwamadokhumenti kwelungelo lokwenza olunye lwezinhlobo zomsebenzi webhizinisi endaweni ethile.

I-patent itholwa isikhathi esithile kungadluli izinyanga eziyi-12 futhi ilungele labo abafuna ukukhomba ukufunwa nezidingo endaweni ethile yokuthengisa, lapho behlolile, isibonelo, ibhizinisi elincane esigabeni sokuqala.

Ubani ongashintshela kuPSN?

Akubona bonke osomabhizinisi abangasebenzisa ilungelo lokushintshela ku-PSN, kepha yilabo kuphela abenza izinhlobo ezithile zemisebenzi. Uhlu lwabo, ikakhulukazi, luhambisana nohlu lwezinhlobo zemisebenzi evunyelwe ku-UTII, enqunyelwe kusethi yezinsizakalo nezinkomba zokuhweba ezidayiswayo.

Yiziphi izinhlobo zemisebenzi eziwela ngaphansi kohlelo lwentela yelungelo lobunikazi kosomabhizinisi ngabanye?

Ngokuyisisekelo, imisebenzi yokukhiqiza, ngaleyo ndlela, ayifakiwe kuhlu lwezinhlobo zamabhizinisi ezivumela ukusetshenziswa kokwelashwa okukhethekile, kepha izinsizakalo zokukhiqiza zamukeleka impela.

Ngaphansi kombuso welungelo lobunikazi, kungenziwa nezinqubo zokwenziwa kwempahla enjengamakhaphethi namarabi, izicathulo eziqoshwe, imisebenzi yezandla, amasoseji, izinsizakusebenza zezolimo, izinto ezenziwa ngabakwa-cooper, izitsha zobumba, ama-optics ezingilazi, izikebhe zokhuni namakhadi ebhizinisi. Lokho wukuthi, ungazifingqa zonke lezi zinhlobo, njengokwenza ubuciko noma umkhiqizo omncane ngezandla zakho.

Okwamanje, uhlu lwemisebenzi evunyelwe ukusebenzisa i-PSN, ayikashintshi kusukela ngoJanuwari 1, 2016, kunqunywa i-athikili 346.43 yeKhodi Yentela yeRussian Federation futhi ifaka izinto ezingama-63. Kodwa-ke, kulo nyaka iMedvedev D.A. umthethosivivinywa wethulwa uvumela ukusetshenziswa kwePSN kuzo zonke izinhlobo zebhizinisi... Ngaphezu kwalokho, iziphathimandla zesifunda zinelungelo lokwandisa uhlu lwezinsizakalo zomphakathi ze-OKUN endaweni yabo.

Yini imikhawulo ekusetshenzisweni kwePSN?

Kunemikhawulo ethile ehambisana nokushintshela ohlelweni lwentela lobunikazi:

imodi itholakala kuphela kosomabhizinisi ngabanye;
kungaba khona abantu abangaphezu kweshumi nanhlanu ekubunjweni kosomabhizinisi ngabanye;
I-PSN ayinakusetshenziswa uma izivumelwano zobambiswano noma ze-trust zisebenza;
uma kwenzeka ukuthi inani lemali engenayo evela emisebenzini yelungelo lobunikazi lidlula ama-ruble ayizigidi ezingama-60, usomabhizinisi ngamunye uphucwa ilungelo lakhe lobunikazi. Uma ihlanganiswe nohlelo lwentela olwenziwe lula, imali engenayo ibalwa isamba samamodi amabili.

Iyiphi indawo lapho ilungelo lobunikazi lisebenza khona?

Ngokuya ngomthetho No. 244-FZ wangomhla ka-21 Julayi 2014, kusukela ngo-2015, ngaphandle kwamalungelo obunikazi ezokuthuthwa komgwaqo nokusatshalaliswa kwezitolo, isifunda selungelo lobunikazi kukhawulelwe kumasipala, okwenza kube lula ukubala inani lelungelo elinjalo, kepha kukhawulele indawo esetshenziswayo.

Yini enquma izindleko zephathenti futhi ibalwa kanjani?

Intengo ye-Patent Ingabe izindleko ezihleliwe, ezenza kube nenzuzo yokusetshenziswa ku- inani elibalulekile imali engenayo futhi uma kunjalo imali engenayo iphansi. Iziphathimandla zezifunda zisungula imali engenayo engaba khona yonyaka (PAP) yohlobo ngalunye lomsebenzi endaweni enikeziwe, esebenza njengesisekelo sentela kulo mbuso, nezinga lentela, ngenani le 6%, ibalwa ncamashi ngokusekelwe kuleli nani.

Inani eliphakeme lalesi sikhombisi - cishe1 ruble ayisigidi, futhi akubanga khona bha encane kusukela ngo-2015.

Ekubalweni kwe-PSN, umqondo onjengokuthi i-deflator coefficient, olungisa inani le-DRGP ngokuya ngoshintsho lwentengo esikhathini esedlule ezweni lonke. Leli inani elinqunyelwe lonyaka olandelayo.

Ngo-2020, lesi silinganiso sabekwa ku-1.592 (ngo-2019 kwaba ngu-1.518), ngokufanele, inani eliphakeme le-GVHD le-PSN lilingana nama-ruble ayi-1,592,000.

Kodwa-ke, kubalulekile ukuthi uqaphele ukuthi isifunda ngasinye sinelungelo lokwandisa i-PVGD kuze kube izikhathi eziyishumi:

ukuthuthwa komgwaqo nokugcinwa kwezinto zokuhamba emigwaqweni - kuze kube kathathu (kathathu);
yanoma yimuphi umsebenzi welungelo lobunikazi emadolobheni anabantu abangaphezu kwesigidi esisodwa - kuze kube izikhathi ezi-5 (ezinhlanu);
yezinsizakalo zokuqasha izindlu nomhlaba, ukuhweba nokupheka - kuze kube izikhathi eziyishumi (eziyishumi).

Ezimweni ezikhethekile, inani labasebenzi, ubukhulu bendawo yokuhweba noma ihholo lapho kwenziwa khona insizakalo, inani lezimoto, indawo yokuqasha, njll., Kungabalulekile ekubaleni ilungelo lobunikazi.

Ubuhle nobubi bohlelo lwentela lobunikazi

Phakathi kokuhle kohlelo lwentela lobunikazi kukhona okulandelayo:

iphansi kakhulu, ezimweni eziningi, izimali ze-patent;
ukukhetha okuzimele kwesikhathi sesicelo se-patent (izinyanga eziyi-1-12);
ilungelo lokuthola amalungelo obunikazi amaningi ngasikhathi sinye ezifundeni ezahlukahlukene noma ezinhlobonhlobo zemisebenzi;
ukungabi bikho kombiko ngokufaka amafomu entela, ngenxa yalokho, ukonga isikhathi nezindleko ezivela ekufakweni nasekuqinisekisweni kwawo;
ngaphandle kwamalungelo obunikazi okuphekela ukudla, okudayisa nokuthengisa izindlu nomhlaba, iminikelo yabasebenzi yezokuphepha komphakathi ayikhokhwa ngo-2020. Osekusele ngumshuwalense wempesheni nowezempilo, osamba esingu-20% womholo wakhe oqongelelwe.
ngokungafani nohlelo lwe-UTII, uhlu lwemisebenzi yelungelo lobunikazi ngohulumeni basekhaya lungakhula kuphela. Abanalungelo lokukunciphisa.

Izinhlangothi ezingezinhle zohlelo lwentela yelungelo lobunikazi yilezi:

ukutholakala kokushintshela kule modi kuphela kosomabhizinisi ngabanye, futhi izinhlangano ezisemthethweni azinalo ilungelo lokusebenza ku-PSN;
uhlu olukhawulelwe lwezinhlobo ezamukelekayo zomsebenzi ezinsizakalweni nasekuhwebeni okuthengiswayo ngamanani amancane
imikhawulo eqinile kunenani labasebenzi - abasebenzi abadluli ku-15 yazo zonke izinhlobo zemisebenzi ye-IP;
lapho usebenza ezitolo noma ezitolo, indawo yokusebenza ephezulu yehholo Amamitha ayisikwele angama-50, ngenkathi ise-UTII indawo enjalo inkulu ngokuphindwe kathathu;
ukulawula imali etholwe usomabhizinisi evela emisebenzini yelungelo lobunikazi, okungafanele yeqe Ama-ruble ayizigidi ezingama-60, kubalulekile ukugcina incwadi ekhethekile engenayo yalolu hlelo;
intela, ngendlela yenani elihlala njalo lobunikazi, ikhokhwa ngaphambi kokuphela kwesikhathi sentela, hhayi ngemuva kokutholwa kwemali engenayo;
ukwehluleka ukwehlisa inani lobunikazi ngenani lamaphrimiyamu omshwalense akhokhelwa abasebenzi, ngenkathi ku-STS noma ku-UTII kunethuba elinjalo. Kodwa-ke, lapho izindlela zisetshenziswa ndawonye, usomabhizinisi ngamunye unelungelo lokuzibhekela izinkokhelo zakhe lapho ebala inani leholo elilodwa noma elibekiwe.

1.5. Uhlelo lokukhokhisa intela lweNtela Yezolimo Ehlanganisiwe

Ingqikithi yombuso wentela yezolimo ohlangene ukwehlisa umthwalo wentela kaabakhiqizi bezolimo, izinhlangano ngokucubungula, ukuthengisa, ukugcina, amapulazi ezinhlanzi ahlukahlukene.

Uhlu oluphelele luchazwe esigatshaneni 2.1. izahluko 346.2 zeKhodi Yentela yeRussian Federation, nokho, kusuka ku-1.01.2017 izinguquko zaqala ukusebenza, ngokuya ngokuthi uhlu luye lwaba banzi kangakanani.

Uma inhlangano inokuningi 70% kuyisabelo sezinsizakalo ezinikezwa abakhiqizi bezolimo, lapho-ke lezo zinhlangano (kufaka phakathi osomabhizinisi ngabanye) nazo zinelungelo lokusebenzisa lo mbuso wokukhokha intela.

Leli lungelo liphucwa amafemu anezigaba ezingeziwe ezikhiqiza izimpahla ezimnandi, ezenza ibhizinisi emkhakheni ukugembula, izikhungo ezehlukene zesabelomali.

Inzuzo yosomabhizinisi ngamunye kulo mbuso ukukhululwa ekukhokheni intela efana nale:

intela yempahla, enganqunywa yinani le-cadastral;
Intela yomuntu siqu engenayo;
I-VAT (ngaphandle kokungenisa ngaphakathi).

Izinga lale ntela ngu 6% futhi kubalwa ngesisekelo sesisekelo esimele umehluko wangempela phakathi kwamanani wemali engenayo nezindleko.

Yiziphi izintela okufanele usomabhizinisi ngamunye azikhokhe ku-STS, UTII, PSN, OSN

2. Yiziphi izintela ezikhokhwa ngusomabhizinisi ngamunye - imininingwane yakamuva mayelana nokukhokhwa kwentela ngusomabhizinisi ngamunye (ngaphandle kwabasebenzi, nabasebenzi)

Lapho wenza noma imuphi umsebenzi ngusomabhizinisi ngamunye, ukukhokhwa kwemali ekhokhwayo yentela neminikelo kwisabelomali kuyisimo esibalulekile somsebenzi.

Ngokuya ngohlelo olukhethiwe lwentela, ngemuva kokubhaliswa kosomabhizinisi abangabodwana, kuyadingeka ukuthi ubheke zonke izindleko ezizayo zalezi zinkokhelo.

Ngokuvamile, izinkokhelo zosomabhizinisi kwisabelomali zingahlelwa ngokulandelayo:

Intela yemali engenayo, kuya ngohlelo lwentela, olukhethwa njengoluyinhloko;
Intela yempahla, ezokuthutha kanye nomhlaba osetshenziswa ebhizinisini;
Amaphrimiyamu omshwalense.

Ezinye izinhlobo zemisebenzi yosomabhizinisi ziphoqelekile ukukhokha intela eyengeziwe, phakathi kwazo okulandelayo kungahlukaniswa:

intela yokusetshenziswa kwemithombo yamanzi noma izinto emisebenzini yayo;
intela ekhokhwa amafemu athuthukisa futhi asebenzise amadiphozithi emvelo;
intela ekuhwebeni ngezimpahla ezingabambeka noma umkhiqizo wazo.

Ngaphezu kwalokho, amabhizinisi athola amalayisense noma izimvume ezikhethekile aphoqeleka ukuthi akhokhe intela hhayi kuphela, kepha futhi imali yokusebenzisa kwabo.

Intela yempahla

Osomabhizinisi abasebenzisa izinhlelo ezikhethekile zentela baphoqelekile ukuthi bakhokhe intela esakhiweni esisetshenziswe emisebenzini yabo, yize lokhu bekungadingeki phambilini. Lokhu kufaka izindlufuthi kubhalwe ohlwini lwendawo lwe-cadastral.

Ngokunjalo, lapho usomabhizinisi ngamunye enempahla eseluhlwini lwezinto isisekelo sentela esinqunywa ngaso ngokuya ngenani le-cadastral futhi alusebenzise emisebenzini yakhe, kuzofanele akhokhe le ntela. Uhlelo olukhethiwe lokukhokha intela, kulokhu, alunandaba.

Uhlu oluningiliziwe lwezinto ezinjalo lufakwa kungosi esemthethweni ye-Intanethi yeFederal Tax Service noma insiza yesifunda ye-Inthanethi, lapho izinhlangano eziphethe zendawo zibhekele khona.

Kungafaka imikhakha efana nale:

izikhungo zemisebenzi yokuphatha neyebhizinisi;
izindawo zokuthenga esifundeni;
izakhiwo ezithile kulezi zikhungo;
izakhiwo ezingasetshenziswanga njengezindawo zokuhlala futhi zenzelwe ukuhlinzekela indawo yokuthengisa, amahhovisi ahlukahlukene, izakhiwo zokuhlinzekwa kwezinsizakalo zokudla nezabathengi, ngokuya ngamaphasipoti wokubhaliswa kwe-cadastral wezinto zangempela noma imibhalo yobuchwepheshe yalezo zinto. Lesi sigaba sifaka nezindawo ezisetshenziselwa lezi zinhloso, kepha zingahlukaniswa njengezindawo zokuhlala.

Intela yomhlaba

Ngokwesaziso sentela, osomabhizinisi ngabanye kudingeka ukuthi bakhokhe intela yokusebenzisa umhlabaezisetshenziswa emisebenzini yebhizinisi. Izaziso ezinjalo kufanele zithunyelwe okungenani Izinsuku ezingama-30 ngaphambi kosuku olubekiwe. Zikhombisa ngokuningiliziwe intela uqobo lwayo, okumele ikhokhwe kanye nokubalwa kwesisekelo sentela.

Ezimweni zokungasitholi leso saziso, kufanele uthinte ihhovisi lentela uqobo, ukuze ugweme ukuphuthelwa usuku lokukhokha kanye nezinye izinqubo.

Imvamisa, umnqamulajuqu wokukhokha usethwe ngaphambi kuka-Okthoba 1, ngaphandle kwaseMoscow naseSt. Petersburg, abanelungelo lokushintsha imigomo nenqubo yokukhokhwa kwentela yomhlaba.

2.1. Iziphi izintela usomabhizinisi ngamunye azikhokhela ku-OSN

Uma usomabhizinisi engadingi noma engatholakali ngasizathu simbe ukushintshela kunoma yiziphi izinhlelo ezikhethekile zentela, ukhokhiswa intela ngokwentando ye-DOS. Imvamisa, ngaphansi kwalo mbuso, ukukhokha yonke intela kumane kungazuzi.

Isibopho sokukhokha yile:

intengo yenani lomkhiqizo (VAT) enanini 0%, 10% noma 18%, kuya ngomkhiqizo (intela ingahoxiswa, iqokwe ngokusemthethweni njengezinga lenzalo);
intela engenayo yomuntu siqu (intela yomuntu siqu engenayo), ekhokhiswa kumholo womsebenzi enanini lika 13%;
Intela yomuntu siqu yemisebenzi kasomabhizinisi uqobo nayo 13%;
intela yomhlaba 0,3% noma 1,5%;

Ezimweni lapho ibhizinisi limiswa khona, awudingi ukukhokha intela. Lokhu kuyinzuzo engangabazeki yale modi.

2.2. Yiziphi izintela usomabhizinisi ngamunye azikhokhela ohlelweni lwentela olwenziwe lula

Uhlelo lwentela olwenziwe lula ngu kakhulu ethandwa phakathi kosomabhizinisi, ngenxa yokuthi inenani eliphansi lezinkokhelo zentela eziphoqelekile.

Kunezinhlobo ezi-2 (ezimbili) ze-STS ezinamazinga enzalo ahlukile:

isisekelo sentela sibalwa ngokususelwa kumholo ophelele wenkampani (isilinganiso 6%);
isisekelo sentela sibalwa ngokuya ngenani lenzuzo etholakele (isilinganiso 15%).

Le modi idinga ukubalwa kwezimali okulula. Inzuzo enkulu ukuthi umthwalo wentela ungancishiswa ngenxa yama-premium akhokhelwa phambilini, futhi uma kwenzeka kumiswa imisebenzi, izintela zingasuswa.

Endabeni yokutholakala kwabasebenzi, kufanele ukhokhe Intela engu-13% yomuntu ngamunye emiholweni yabo.

2.3. Iziphi izintela usomabhizinisi ngamunye azikhokhela ku-UTII

Lapho usebenzisa uhlelo lwe-UTII (ngezinhlobo ezithile zemisebenzi efana nokuhweba okuthengiswayo, iresiphi, izinsizakalo zokulungisa nokunye), isilinganiso sentela sisethwe 15%futhi akukho VAT ezokhokhiswa.

Kuyafaneleka ukukhumbula ukuthi amathuba okusebenzisa lo mbuso asungulwa yiziphathimandla zesifunda, ezinquma usayizi wemali elinganiselwayo.

2.4. Yiziphi izintela usomabhizinisi ngamunye azikhokhela ku-PSN

Uma usomabhizinisi enemali engenayo engajwayelekile, kuzoba nenzuzo enkulu kuye ukuthi ashintshele ohlelweni lwentela lobunikazi. Ngaphansi kwalo mbuso, izindleko ze-patent zikhokhwa kwisabelomali, esilungisiwe. Ngokuya ngesifunda nomsebenzi, akusungulwa ngabaphathi bendawo.

Lokhu akudingi ukubikwa kwezimali kanye nerejista yemali, okuyinzuzo engangabazeki.
Le modi ilungele ikakhulukazi ibhizinisi lonyaka, ngoba isikhathi se-patent sikhethwe ngokuzithandela.

Futhi, ngalolu hlelo, kuyadingeka ukufaka kuhlu amaphrimiyamu omshwalense kokubili wena nabo bonke abasebenzi, osabadinga ukudluliswa kwentela yomuntu siqu engenayo.

Usomabhizinisi ngamunye uhambisa kanjani futhi hlobo luni lokubika

3. Hlobo luni lokubika okufanele luhanjiswe ngusomabhizinisi ngamunye (usomabhizinisi ngamunye)

Wonke umuntu ongusomabhizinisi ubophezelekile ukuletha imibiko yentela kuziphathimandla ezifanele ngesikhathi nangemithetho ebekwe ngumthetho.

Ukubika okufanele kufakwe kusomabhizinisi kunqunywa, okokuqala, ngumbuso wentela okhethiwe, kanye nokuba khona kwabasebenzi enhlanganweni, ukusetshenziswa kwerejista yemali nohlobo lomsebenzi.

Phakathi kwemibiko ethunyelwe osomabhizinisi, kungahlukaniswa imikhakha enemibandela emi-4:

ukubika okuhambisana nombuso wentela okhethiwe;
ukubika kwabasebenzi, uma kukhona;
ukubika ngokuthengiselana kwemali, uma kusebenza;
ukubikwa kwentela okwengeziwe.

Imibandela yokulethwa kokubikwa yi-SP

Umthetho ubeka isikhathi esinqunyiwe sokufaka amafomu entela, ancike embusweni wentela okhethiwe.

Ngenxa yokuthi kusukela ngo-2018, amaphrimiyamu omshwalense wabasebenzi alawulwa yinsizakalo yentela, ukubika ngabo kuzothunyelwa njalo ngekota, zingakapheli izinsuku ezingama-30 zenyanga ezayo.

4. Ithebula elifingqiwe lentela, ukubika kanye nemikhawulo kosomabhizinisi ngabanye

Nali itafula elijwayelekile lezintela ezikhokhwa ngosomabhizinisi ngabanye, ukubika, imikhawulo, njll. kuya ngombuso wentela.

SP kumodi	Incazelo emfushane	Ukukhokhwa kwentela	Inkokhelo	Ukubika	Imikhawulo yabasebenzi
I-OSN	Intela eyisisekelo ezenzakalelayo	Kuya ngemali oyitholile	Njalo ngekota	-
STS	I-CH ethandwa kakhulu kumafemu anezisebenzi ezingaphansi kwezingu-100.	6% kusuka kuyo yonke imali engenayo (kuzuzisa uma izindleko zincane)	Uma kungekho mali engenayo - ayikhokhiwe	Kanye ngonyaka, ihanjiswa encwadini yentela yemali engenayo nezindleko	Angiphinde 100 abasebenzi abaqashiwe.
STS		15% kusuka kunzuzo (umehluko phakathi kwemali engenayo nezindleko), isb. elula uma kunezindleko ezinkulu eziqinisekisiwe	Uma kungekho mali engenayo - ayikhokhiwe		Angiphinde 100 abasebenzi abaqashiwe.
UTII	Isetshenziselwa ukuhweba nezinsizakalo ngohlu olunomkhawulo wosomabhizinisi ngabanye, kuya ngomsebenzi.	Intela eyodwa engancishiswa ngeminikelo ekhokhelwe	Kukhokhelwe ngisho nenhlangano elula	Kulula ukugcina amarekhodi, isilinganiso sincike ohlotsheni lomsebenzi, inani labasebenzi, indawo neminye imingcele. Izindleko azifakiwe.	Angiphinde 15 abasebenzi
I-PSN		Izindleko ze-patent ezingaguquki	Kukhokhelwe ngisho nenhlangano elula		Angiphinde 15 abasebenzi abaqashiwe.

Njengoba kungabonakala etafuleni, ngokuya ngohlobo lombuso wentela, usayizi wentela, imikhawulo kubasebenzi, uhlobo lwemibiko ethunyelwe, nokunye kuncike.

5. Izici zokugcwalisa nokuthumela imibiko kosomabhizinisi ngabanye 📄

Ake sicabangele ezinye zezinto zokubika.

1) umnikazi oyedwa ngaphandle kwabasebenzi e-OSN

Ithebula leli lihlinzeka ngemininingwane ngemibhalo yokubika, umnqamulajuqu wokulethwa kanye nokukhokhwa:

Ukubika igama ledokhumenti	Usuku olumisiwe	Ukubika umnqamulajuqu
3-NDFL	kuze kube nguJulayi 15	kuze kube ngu-Ephreli 30
Isimemezelo se-VAT	ngosuku lwama-25 lwenyanga elandela ikota yokukhokha	ngosuku lwama-25 lwenyanga elandela ikota yokukhokha
Isimemezelo Sentela Esingaqondile	ngenkathi kwenziwa imvume yamasiko	ngosuku lwama-20 lwenyanga elandelayo
I-4-NDFL	inkokhelo ngemuva kokulethwa kwesimemezelo	kungakapheli inyanga engu-1 + izinsuku ezi-5 kusukela ngosuku lokutholwa kwemali etholakele

Isimemezelo se-3-NDFL esikhombisa intela emholweni womuntu siqu singagcwaliswa futhi sithunyelwe mathupha, ngeposi ephepheni noma nge-Intanethi. Ngenkathi umbiko we-VAT uhanjiswa ngokuqinile ngendlela ye-elektroniki.

Isimemezelo sentela esingaqondile sigcwaliswa uma inkampani ingenisa izimpahla ezivela emazweni angamalungu enyunyana yamasiko.

IFomu 4-NDFL ikhombisa imali engenayo elindelwe yabantu futhi isetshenziselwa ukunquma ukukhokha kusengaphambili kwentela yomuntu ngamunye. Kufanele ithunyelwe uma imali engenayo ivele ngonyaka wokuqala "onenzuzo" noma imali elindelekile ishintshwe ngaphezu kuka-50%.

Imali ekhokhwa ngaphambi kwesikhathi (i-AP) yentela yomuntu siqu yenziwa kwikota ngayinye, enikezwa etafuleni:

Usuku olumisiwe	Usayizi
kuze kube nguJulayi 15 walonyaka okhona	½ yenani le-AP lonyaka (Januwari-Juni)
kungakadluli u-Okthoba 15 walonyaka okhona	¼ yenani le-AP lonyaka (Julayi - Septhemba)
kuze kube nguJanuwari 15 wonyaka olandelayo	¼ yenani le-AP lonyaka (Okthoba-Disemba)

Kuze kube nguDisemba 1 wonyaka olandelayo, kuyadingeka ukukhokha intela yendawo yomuntu ngamunye, ngokwesaziso seFederal Tax Service.

Uma usomabhizinisi ngamunye enendawo, kuzofanele futhi ukuthi ayikhokhele intela bese ethumela isimemezelo esifanele ngoFebhuwari 1 wonyaka olandelayo. Lokhu kusebenza kuphela lapho impahla ibandakanyeka emisebenzini yebhizinisi.

2) IE ngaphandle kwabasebenzi ohlelweni lwentela olwenziwe lula

Ukukhokhelwa kwangaphambili konyaka ohlelweni olwenziwe lula lwentela kwenziwa njalo ngekota ngaphambi 25 izinombolo ngenyanga ezayo ngemuva kwekota. Futhi imali uqobo lwayo ikhokhiwe kuze kube ngu-Ephreli 30, bese kubikwa ngakho kuthunyelwe.

I-VAT ohlelweni olwenziwe lula lwentela Kubalwa ukuthi engxenyeni yesine bekunezenzo njengoba umenzeli wentela noma imikhiqizo ingenisiwe evela kwinyunyana yamasiko, ngokuya nge-DOS. Uma i-VAT ikhishwa ngokuzama kukasomabhizinisi, ukubika nokukhokha kuyenziwa ngaphambi 25 izinombolo izinyanga ngemuva kwekota yokubika.

Usomabhizinisi ohlelweni olwenziwe lula lwentela akayikhokhi intela yempahla ebandakanyeka kulowo msebenzi, ngaphandle kwalapho ezimweni lapho intela yalolu hlobo lwempahla, njengoba inikezwe abaphathi besifunda, ibalwa ngesisekelo senani le-cadastral.

Intela yomuntu siqu ohlelweni olwenziwe lula lwentela usomabhizinisi futhi hhayi ukhokha... Zonke ezinye izinkokhelo zenziwa ngendlela efana ne-OCH.

3) usomabhizinisi ngamunye nabasebenzi

Osomabhizinisi Abaqashiwe Thumela Ifomu 2-NDFL kuze kube ngu-Ephreli 1 ngonyaka ozayo.

Ngaphezu kwalokho, bakhokha iminikelo ku-FSS:

ngomhlaka 20 enyangeni ezayo ephepheni;
ngomhla zingama-25 enyangeni ezayo ngendlela ye-elektroniki

Ukubalwa kufanele kuhlinzekwe ngaphambi 30 izinombolo inyanga elandela ikota yokubika.

Idatha yabasebenzi wakhonza kuze kube nguJanuwari 20 ngonyaka ozayo. Intela yomuntu siqu engenayo, ebanjelwa imiholo yabasebenzi, ikhokhwa kanye ngenyanga, ukulandelana kanye nemikhawulo yesikhathi yalokhu kubalwa kunqunywa yi-Art. Ama-226 wekhodi yentela yeRussia Federation.

6. Incwadi yokubalwa kwemali engenayo nezindleko (KUDIR) yosomabhizinisi ngabanye 📓

Osomabhizinisi ngabanye abasebenza ngaphansi kwanoma yiziphi izinhlelo zentela kudingeka benze i-KUDIR, Ngaphandle kwalokho osomabhizinisi abakhethe umbuso UTII, ezibheka kuphela izinkomba zomzimba futhi ezingaphoqelelwa ukurekhoda imininingwane ngokuhamba kwezezimali.

Incwadi enjalo igcinwa ngusomabhizinisi ngendlela ethungiwe nenenombolo. Akadingi isiqinisekiso. Noma kukhona okuhlukile lapha futhi - Umbuso we-ESHN... Uma usebenzisa lolu hlelo, kubalulekile ukwamukela iBhuku ngokusayina kwesikhulu esiphethe kanye nophawu lwesiphathimandla sentela ngaphambi kokuqhubeka nokugcinwa kwalo ephepheni noma kuze kube uMashi 31 wonyakakulandela ukubikwa, uma ukubalwa kwemali kwenziwa ngefomethi ye-elekthronikhi.

Ukwehluleka ukulandela le miyalo nokungabikho kweNcwadi kujeziswa izinhlawulo.

IE ukubika ngentela eyengeziwe ye-IE

Usomabhizinisi ngamunye angenza imisebenzi ngokukhokha intela eyengeziwe, izikhathi zokugcina ezibikiwe ezethulwe etafuleni:

Intela	Ukubika	Umnqamulajuqu wokulethwa
Intela yomhlaba	Isimemezelo	kuze kube nguFebhuwari 1 ngonyaka ozayo
Intela yokusebenzisa amanzi	Isimemezelo	kungakadluli usuku lwama-20 lwenyanga olulandela ikota
Intela yezimpahla ezingabambeka	Isimemezelo	kungakadluli usuku lwama-25 lwenyanga ngayinye elandelayo
Intela yezimpahla ezingabambeka	Isaziso sokukhokha ngaphambi kwesikhathi	ngosuku lwe-18 lwenyanga ngayinye yamanje
Intela Yokukhishwa Kwezimbiwa (MET)	Isimemezelo	kungakadluli ukuqala kwenyanga ezayo
Imali yokusetshenziswa kwezinto zomhlaba wesilwane	Izimvume zitholakele	kungakapheli izinsuku eziyi-10 kusukela ngosuku lokuthola imvume
Imali yokusetshenziswa kwezinto zemithombo yamanzi yasemanzini	Imininingwane yezimvume ezitholiwe nezimali ezikhokhwayo	kungakapheli izinsuku eziyi-10 kusukela ngosuku lokuthola imvume
	Imininingwane ngenani lezinto	kungakadluli usuku lwama-20 lwenyanga elandelayo ngemuva kokuphela kwemvume
Izinkokhelo ezijwayelekile zokusetshenziswa komhlaba ongaphansi	Ukubalwa kwezinkokhelo ezivela njalo	kungakapheli inyanga elandelayo kwikota yokubika

Ithebula libala izinhlobo zezintela ezinamapharamitha ngohlobo lokubika nesikhathi salo.

Amaphrimiyamu omshwalense kanye nezinkokhelo ezihleliwe zosomabhizinisi ngabanye abazisebenzisela bona nabasebenzi

7. Iminikelo egunyaziwe kanye nezinkokhelo ezihleliwe zosomabhizinisi ngabanye (zabo, zabasebenzi) ngo-2020 💸

Cabanga ngokukhokha okuphoqelekile futhi okungaguquki kosomabhizinisi ngabanye (kwabo kanye nabasebenzi) ngokuningiliziwe nangemininingwane.

7.1. Iminikelo engaguquki ku-FIU

Osomabhizinisi ngabanye kudingeka ukuthi bakhokhe iminikelo kwi-MHIF nakwiPension Fund, okulungiswa ngumthetho. AT Unyaka we-2019 yilezi: esikhwameni sempesheni - ama-ruble angama-29 354. naku-MHIF - ama-ruble angu-6 884.Ngo-2020, yilezi: esikhwameni sempesheni - ama-ruble angama-32 448. naku-MHIF - 8 426 ruble. Inkokhelo yenziwa kanye ngekota noma kanye ngonyaka.

Endabeni lapho imali engenayo yonyaka isibe ngaphezu kwama-ruble ayizinkulungwane ezingama-300, ikhokhwa ngokwengeziwe 1% kusuka enanini eleqile kuze kube ngu-Ephreli 1 wonyaka olandelayo.

Amaphrimiyamu omshwalense wosomabhizinisi ngabanye (ngokwabo, abasebenzi) ngo-2019 nango-2020

Kusukela ngo-2017, wonke amaphrimiyamu omshuwalense alawulwa yi-Federal Tax Service, hhayi yi-PFR, futhi akhokhwa noma ngabe imisebenzi yenhlangano kwakungekho nzuzo noma ayikho... Ngaleli nani, kuzokwazi ukunciphisa intela ye-STS kumholo, obekwe ku-6% wemali engenayo.

Okubalulekile! Iminikelo engaguquki yonyaka ayisaboshelwe kumholo omncane.

Izinkokhelo zosomabhizinisi ngabanye ku-MHIF

Osomabhizinisi ngabanye kumele bakhokhe umnikelo onomphela wama-ruble ayizigidi ezingama-6 884 kuFederal Compulsory Medical Insurance Fund ngo-2019. ngonyaka. Ngo-2020 - 8426 ruble.

Uma imali engenayo yonyaka yomsebenzi kasomabhizinisi ngezansi Ama-ruble ayizinkulungwane ezingama-300, ikhokhwe kuphela 2 (okubili) ukhokhele wena.

Uma imali engenayo yeqe umkhawulo osunguliwe, kubizwa imali eyengeziwe 1% wemali eyeqile (ngaphansi kwemodi ye-PSN, i-1% ikhokhiswa kumholo ongaba khona).

Usomabhizinisi ngamunye uzikhokhela yonke intela nama-premium womshwalense ngokukhipha incwadi yokukhokha kuMHIF, I-PFR ne-FTS(irisidi noma i-oda lokukhokha).

7.2. Inqubo yokukhokhwa kwemali ekhokhelwe yomshwalense osomabhizinisi ngabanye

Izinkokhelo zomshuwalense ongaguquki zikhokhwa ngokugcwalisa ifomu I-PD (intela) noma No. PD-4sb (intela) kusuka ku-akhawunti kasomabhizinisi ngamunye noma ngeSberbank.

Ezimweni lapho usomabhizinisi ngamunye ebhalisiwe hhayi ekuqaleni konyaka, kodwa kamuva, khona-ke iminikelo ikhokhwa kuphela ngalesi sikhathi.

Kodwa-ke, bayakhokhelwa noma ngabe usomabhizinisi uhlanganisa ukwenza ibhizinisi nomsebenzi kanti umqashi usekhokhele yena iminikelo njengesisebenzi.

7.3. Ukubika ngokukhokhwa okungaguquki kosomabhizinisi ngabanye

Ngaphandle kokuthi ukubika ngokwenza izinkokhelo ezihleliwe ngusomabhizinisi ngokwakhe (uma esebenza ngaphandle kwabasebenzi) kukhanseliwe kudala (kusukela ngo-2012), amarisidi okukhokha kufanele agcinwe. Ukonga okungeziwe kungaba amathuba okunciphisa inani lentela ohlelweni lwentela olwenziwe lula emholweni ngenani leminikelo ekhokhiwe.

Amaphrimiyamu anjalo omshuwalense abalwa ngokuya ngosayizi weholo eliphansi kusukela ngoJanuwari 1 walonyaka okhona futhi ahlala engashintshiwe, noma ngabe umholo omncane ulungiswa ngokuhamba kwesikhathi.

Ukubalwa kwemali yentela, ukufaka imibiko ngesikhathi esifanele nokukhokha iminikelo kuyingxenye esemqoka yanoma yiliphi ibhizinisi, okubandakanya namabhizinisi azimele.

Ngokuya ngombuso wentela okhethiwe, ohlotsheni lwebhizinisi nemali etholakalayo, amanani entela angashintsha noma asuswe kusomabhizinisi ngokuphelele. Kodwa-ke, ukubalwa kwezimali okuyikho kubalulekile kunoma yiluphi uhlelo lwentela.

Ngenxa yale ndatshana, ujwayelene nezinhlobo zezindlela zokukhokha intela, izici zazo ezihlukile, imikhawulo nezikhathi zokugcina zokuthumela imibiko. Manje usunganquma izimo ezithandeka kakhulu zokwenza imali kwisabelomali bese ukhetha uhlelo olufanele lwentela. Ubulukhuni be-accounting kanye nezindleko ezihambisana nokwenza umsebenzi wakho owukhethile ngqo kuncike kulokhu.

Ekuphetheni, sincoma ukubuka ividiyo, echaza kafushane mayelana nezinhlobo zentela yosomabhizinisi ngabanye nokuthi ungakhetha kanjani uhlelo lwentela:

Bafundi abathandekayo bephephabhuku i-Ideas for Life, sizojabula uma wabelana ngezifiso zakho, isipiliyoni sakho kanye nokuphawula kwakho ngesihloko sokushicilelwa kumazwana angezansi. Sifisela wena ukuchuma ebhizinisini lakho.