Ezibanjwayo Standard for imali yentela siqu ezinganeni

Tax on yengeniso noma siqu imali yentela elifushane - ngamaphesenti ekhokhwa emholweni wesisebenzi esimweni. Kunengqondo ukuphetha ngokuthi iphesenti nokugcinwa sabhalwa. Nokho, kukhona abantu abaningi abangakwazi uthole okuthiwa intela ebanjwayo. Ilungiselelwe njengengxenye umsebenzi, kanye nezingane zakhe ezincane. Kuhle kokusho ukuthi uyakucabangela izingane zabo kokubili, futhi izingane zokutholwa. Yiqiniso, ukuhlinzekwa iphasela kwemibhalo.

Kuyini lokhu ebanjwayo? Izinzuzo abasebenzi

Yokudonsa intela - inzuzo abathile. Okungukuthi, umsebenzi oye wanikeza wonke amaphepha adingekayo, kungenzeka ukusebenzisa ilungelo lokuthola imali ebanjwayo indinganiso kwentela yengeniso.

Accountant ingena yonke idatha uhlelo "1c: Iholo kanye nabasebenzi zokuphatha," ngemva kwalokho isisebenzi okhokhela intela ngaphansi. Lokhu ibangelwa yokuthi base yentela kungaphansi ukwehla ngenyanga ethile nokudoswa. Lokho kuyingxenye imali akuyona intela, kanye umsebenzi uthola ethile "izandla" kanye onganikeli esabelweni sezimali.

Kwezinye izimo, uphawula ukuthi ebanjwayo kungenzeka inani ebuyiselwa isakhamuzi ngemuva kwesikhathi intela. Ukuze wenze lokhu, kufanele uhlinzeke imibhalo ehhovisi lentela, ugcwalise isimemezelo. Konke lokhu kungaba manje kwenziwe esizeni esemthethweni, ngaphandle kokushiya ekhaya lakho.

Izinhlobonhlobo ezibanjwayo. Ungaluthola kuphi?

Okwamanje, ungase ucabangele eziningi intela ezibanjwayo. Lezi zihlanganisa:

• ezibanjwayo Standard. Ngokwesiko, lolu hlobo ezibanjwayo ingatholakala ngokuqondile umqashi, simenze iphakethe kwemibhalo.
• Komphakathi. Lezi zihlanganisa kungenzeka ukuthola 13 wamaphesenti lemali ikhokhwe ngoba impatho noma ukuqeqeshwa ngalinye.
• Impahla ezibanjwayo. Ngaphansi le ndlela, isakhamuzi ekhetha kahle lapho ukuze uthole imali ebanjwayo. Kungenzeka abhalisele eHhovisi Tax ne isicelo ukukhipha isaziso. Lo mbhalo ikuvumela susa umqashi. Futhi kukhona kungenzeka uma kukhishwa lemali ukuze kuphelele isikhathi intela, njengoba esigabeni esandulele.

Okunhlobonhlobo ezibanjwayo ejwayelekile: nhlobo ngokwanele

ezibanjwayo Standard enganyelwe sihloko 218 Tax Code. Itjho iziphi izigaba sabantu ingasebenzisa ebanjwayo indinganiso kwentela yengeniso, kanye ngezinga elingakanani nikunikiwe. Isihloko abangamaHebheru nabo bachaza futhi izinhlobo amadokhumenti kumele zithunyelwe umqashi.

Kunezinhlobo ezimbili eziyisisekelo ezibanjwayo indinganiso kwentela yengeniso:

• Siqu.
• Izingane.

Ngamunye wabo enezinto eziningi izici, eziqala lowo olusizo ilungelo ebanjwayo, ophela amaphepha adingekayo. ezibanjwayo yomuntu anikezwe ikakhulu zamasosha, abanale isitifiketi ezifanele, kanye nabantu abakhubazekile lokuqala namaqembu yesibili. Inani nokudoswa zingahluka kusuka 500 kuya izinkulungwane ezintathu.

Ngubani ongathola ukuthi kubanjwe izingane

ezibanjwayo Standard for engenayo izingane siqu ungathola izigaba ezimbalwa abantu:

• Nezingane kuze kube iminyaka engu-18.
• Labo abamagama nezingane batadisha ezikhungweni zemfundo ephakeme kanye yesibili. Nokho, acabangele kuphela ukuqeqeshwa esigcwele, inqobo nje uma izingane ezineminyaka engaphansi kuka-24.
• Ababheki, abazali abakuthola abalondolozi. Kulokhu, izingane futhi akudingeki ukuba sifinyelele yobudala, noma ukufunda esikhungweni semfundo ephakeme, noma ukuthola imfundo yesibili.

Kuyaphawuleka ukuthi uma ingane iminyaka eyishumi nesishiyagalombili ubudala, okungukuthi, wafika ubudala, uyise unalo ilungelo lokuthatha kokubanjwa kwanoma intela kuze kube sekupheleni konyaka ikhalenda, kungekho izitifiketi esengeziwe noma ezinye imibhalo. Okusho ukuthi, uma ingane eyishumi nesishiyagalombili ngoJanuwari, umzali wakhe noma umnakekeli inelungelo kubanjwe indinganiso kwentela yengeniso uDisemba kukonke.

Kufanele kuphawulwe ukuthi omunye Abazali bangazisiza senqabe ebanjwayo. Nakuba ezinye unelungelo ukusebenzisa imali ebanjwayo double.

Amanani kwezimali ezibanjwayo. umehluko wemisindo nemiqondo yamagama

Kusukela 2012, inani ezibanjwayo zishintshile. Yokuqeda siqu sezithunyelwa naleso sakhamuzi, kodwa yanyuka inani ebanjwayo ejwayelekile izingane. Kuze kube manje, e-2017 zaba:

• 1400 ruble ngomntwana lokuqala nelesibili.
• ama-ruble ayizigidi ezintathu ngomntwana lwesithathu, kanye nengane ngayinye okwalandela.
• ama-ruble ayizigidi eziyisithupha, abazali noma ababheki ingane abanokukhubazeka wokutholwa.
• izinkulungwane eziyishumi nambili abazali engokwemvelo ingane ekhubazekile.

Uma ingane wakhulela umama ongayedwa noma ubaba oyedwana futhi umfelwa noma umfelokazi, ababesenethonya ungashadile, inani imali ebanjwayo kabili. Kuyaphawuleka ukuthi uma abazali bengane uhlukanisile akusho ukuthi ukukhulisa ingane inelungelo ebanjwayo double njengomzali oyedwa.

Amakhodi ezibanjwayo indinganiso kwentela yengeniso

ebanjwayo ngamunye standard has ikhodi yayo. It kubonakala Uhlelo ezimali futhi ebhaliswe ifomu Imininingwane 2-PIT. Ngakho-ke, abasebenzi, kanye umqashi, akuyona engadingekile ukwazi ukuthi okhunye nokhunye value kwamanani kunikezelwe.

Kusukela ekupheleni 2016 ebanjwayo amakhodi ashintshiwe. Lokhu kwakudingekile ngenxa yokuthi inani ezibanjwayo nabanakekeli nabazali umndeni ingane ekhubazekile waqala kuhluke. Ngakho-ke, ingxenye okuseleyo, isibonelo, unina womntwana noma bamukela ahlukaniswa amakhodi.

Kuleli cala, eye eboniswe ngenhla, amakhodi 126 130, ngokulandelana, bayonikezwa. Ukuze ingane yesibili, ngumama yokutholwa, ukusebenzisa imali ebanjwayo amakhodi 127 futhi 131. Kepha ingane yesithathu futhi okwalandela ke isicelo ikhodi bomdabu 128 kanye 132 yokutholwa.

Ngokuphathelene nezingane ezikhubazekile, indinganiso intela ebanjwayo for imali yentela siqu, ogama amakhodi zishintshile, ingabe wabonisa ngendlela elandelayo:

• 129 - ebanjwayo okunikeze umzali;
• 133 - ihlinzeka umnakekeli ebanjwayo.

Lapho ikhuluma 2-PIT ebanjwayo ejwayelekile amakhodi enzelwe. sum yabo kungabonakala phansi isitifiketi, khona kanye ngezansi kwebhokisi etafuleni ne imali yomholo wesisebenti, kodwa inani base yentela.

Imibhalo kuhanjiswe umqashi

Ukuze uthole ejwayelekile intela ebanjwayo, isisebenzi sikaHulumeni liyadingeka wokuba alethe amaphepha umqashi. Iphakheji kwemibhalo kungenzeka kancane ehlukene iyimisele ezahlukene abantu.

Uma umzali akuyona kuphela, kumele:

• isitatimende Siqu isisebenzi. Ukuze igcwaliswe ngolunye uhlobo noma ukuma ibhizinisi.
• Isitifiketi sokuzalwa, ikhophi ngengane ngayinye. Uma ingane endala ayisebenzisi ebanjwayo ngenxa yobudala babo, namanje Kunconywa ukuba amadokhumenti ku kuye. Iqiniso lokuthi inani ebanjwayo for ingane yesithathu kunaleyo lokuqala nelesibili. Ngakho-ke, ukunikeza imibhalo emhlabathini, isisebenzi kuqinisekisa ilungelo layo ukwamukela imali ebanjwayo ukugqanyiswa. Lesi senzo e phambi kwezingane ezintathu noma ngaphezulu.
• Siza eyunivesithi, uma ingane iminyaka engu-18 ubudala.
• Siza ku Ifomu 2-PIT, okuyinto okumelwe zenzeke ngaphambi umsebenzi, uma umuntu wasebenza phakathi nonyaka wekhalenda nomunye umqashi. Endabeni abaqashi ngo nyaka babehlale bekhona abambalwa, kumelwe alethe isitifiketi kusukela ngamunye wabo.

Uma umsebenzi ufuna sidonsa njengomzali ongayedwa, kumelwe futhi uhlinzeke:

• ifomu Imininingwane 25 - ukuba omama abangashadile.
• Isitifiketi sokufa omunye umzali - abafelokazi.
• Kopisha kwekhasi passport ne "isimo somshado". Lokhu kwenziwa ukuqinisekisa ukuthi umzali ayisaxhunyanisiwe ukushada. Kungenjalo, ulahlekelwa ilungelo nokudoswa anda. Kuncike ngekhophi okungenani kanye ngonyaka.

Isisebenzi onendlu umntwana onokukhubazeka futhi inikeza isitifiketi efanele. Ababheki nabazali abakuthola ukuqedela iphakethe kwemibhalo ezifanele ezindikimbeni Trusteeship.

Kuthiwani uma nokudoswa ejwayelekile engakaze wathola?

Kunezimo lapho isisebenzi akuzange wathola imali ebanjwayo ejwayelekile ngumqashi. Ngokwesibonelo, ukwehluleka ngesikhathi esifanele uthumele noma iyiphi idokhumenti. Lokhu akusho ukuthi leyo ndawo ilahlekelwa ikhono alulame ngokungafanele ikhokhwe njengoba inani lentela.

Ukuze uthole imali ebanjwayo, kufanele afake isicelo bentela endaweni yokuhlala yakhe. Udinga ukunikela iphakheji kwemibhalo, okuhlanganisa ulwazi kwifomu 2-PIT kumqashi, kanye 3-PIT. Ukudoswa ejwayelekile ngomntwana, uma engakaze wathola ngempela, zizobuyiselwa.

Isiza ukugcwalisa amaphepha entela wuhlelo ekhethekile ingalandwa kusukela ezikhulwini zikahulumeni kuya ukuhlolwa intela indawo. Umsebenzi kuhloswe ukwenza Nokho, izenzo eziyinkimbinkimbi, Kungenzeka unemibuzo.

Ikakhulu, i-ebanjwayo esezingeni 3-PIT (kangaka okuthiwa intela isimemezelo) kukhona kuthebhu ehlukile. Lapha kumele icacise okuyinto ezibanjwayo banikezwe, okuyinto ngasizathu simbe azenziwanga. Kuyadingeka ukuba bacacise inani labantu izingane, yini izinguquko izinombolo zabo phakathi nonyaka. Ngemva kokugcwalisa futhi ukuhlinzeka ungathola ejwayelekile intela ezibanjwayo. 3-PIT kuleli cala is kwahambisana by isitifiketi kumqashi, iphasipoti, izitifiketi zokuzalwa kwezingane, kanye nezitifiketi okumele zinikezwe umqashi.

intela Kutihlola nekuhlolana. accountant Ihlola

isisebenzi ngasinye ingakwazi ukubala inani lentela kwalokho kufanele bakhokhe isabelomali. Ukuze wenze lokhu:

• Thatha inani inkokhelo yabo.
• Nisuse utho kulo inani ebanjwayo.
• Phindaphinda isibalo okuholela ngo-13 amaphesenti, noma 0.13.

Uma umsebenzi uthola iholo in inani ruble 20 000, futhi ngesikhathi esifanayo nezingane ezintathu, enendawo ukukhokhela:

(20 000 - 1 400 - 1 400 - 3 000) * 13% = 1846 ruble.

Kufanele kuqashelwe ukuthi uma umsebenzi ingane, kungaba uthole okuningi nyangazonke ruble 182. Kuyinto kule lemali incipha intela yayo emva isicelo se-ebanjwayo for ingane.