Indlela ugcwalise zero senzuzo IP phezu USN: isampula

Wonke osomabhizinisi wabhekana nesidingo sokugcwalisa imibiko. Abomabhizinisi ase-USN kumele bakhokhe intela eyodwa yerhafu bese behambisa isimemezelo ku-Federal Tax Service. Akukho lutho olubi kule mibhalo. Kuyadingeka kuphela ukugcina ukulandelana okuthile. Ake sicabangele ngokuningiliziwe ukuthi singagcwalisa kanjani isimemezelo saso.

Mayelana nalo mbhalo

Ekupheleni konyaka, osomabhizinisi abasebenza "okulula", bafake isicelo sokumemezela, okukhombisa ukusebenza kwezimali konyaka. Idokhumenti equkethe ulwazi ngenani lemali engenayo kanye nezindleko kumele ihanjiswe ehhovisi lentela kumuntu noma ngommeleli we-notary. Uma lo osomabhizinisi engakutholanga imali engenayo ngonyaka, udinga ukwazi kusengaphambili ukuthi uzogcwalisa kanjani isimemezelo saso ku-USN.

Vele uqaphele ukuthi leli gama lisetshenziswe kuphela enkulumweni yomlomo. Ukumemezela okungukuthi umbiko onikezwa ulwazi mayelana nokuntuleka kokuhamba kwemali konyaka. Ngenxa yalokho, isisekelo sentela sokubala izinkokhelo kwisabelomali asakhiwanga. Ngefomu, le fomu ayifani nokujwayelekile, kodwa ukugcwaliswa kwayo kuxhomeke ohlelweni lokukhokha intela. Ake sicabangele ngokuningiliziwe ukuthi singagcwalisa kanjani isimemezelo se-Zero se-IP, idokhumenti yesampula nayo izohanjiswa.

Imithetho

Abanomabhizinisi bakhiphe ikhasi lekhasi, bese ugcwalisa izigaba 2.1 no-1.1 kusukela ekupheleni. Idatha ifakwe ngesandla ngo-inki emnyama noma eluhlaza okwesibhakabhaka. Kungakhathaliseki ukuthi ukubika kuphelile ngokusebenzisa uhlelo lwekhompyutha. Uma ulwazi kwezinye izinto zokuthola imali noma ukusetshenziswa kwezimali kungekho, khona-ke izinhlayiya zifakwa.

Ngigcwalisa kanjani isimemezelo se-zero se-IP ngokwami?

Abaningi besomabhizinisi banamakhono okusebenza namaphepha e-accounting, ngakho-ke bakhetha ukugcwalisa imibiko ngokwabo. Phela, ifomu ngalinye lesimemezelo sentela linikeza imiyalelo. Kodwa ngisho nokufundwa kwayo okuningiliziwe akuqinisekisi ukuthi amaphutha ngeke azinikezwe ngesikhathi sokugcwalisa. Zivame ukuphakama kanengi ngenxa yezinguquko emthethweni. Ngakho-ke, ukuze ukwazi ukuthi ugcwalise kahle kanjani isimemezelo se-zero ngokwakho, kumele uqale ufunde izenzo zokulawula.

I-IP ne-OSSO

Abanomabhizinisi abasebenza ngaphansi kombuso wentela jikelele bahambisa ukumemezela kwe-VAT ngekota kanye nekota ngayinye engenayo. Kuzo zombili izimo, isimemezelo se-zero sivunyelwe.

Umbiko we-VAT uhanjiswe esikhathini lapho ukuqaliswa kwenziwa khona. Idokhumenti ibonisa ukubaluleka kwezimpahla, okufaka intela. Kodwa kufanele sikhumbule ukuthi uma izimpahla zithengiswa ngenyanga yokubika, futhi inkokhelo yenziwe kamuva, imali yentela ifakiwe esikhathini esizayo. Yilokho, ukubika okungenayo kwekota yokuqala kufakwe uma i-IP ingayitholi izinkokhelo. Uma lowo osomabhizinisi engakutholi lutho ngonyaka, khona-ke i-3-NDFL izonikezwa i-zero. Izinzuzo zenhlalakahle, izinzuzo, inkokhelo eyamukelwa isakhamuzi ngokusebenza kwemisebenzi ngaphansi kwenkontileka yomsebenzi, ayisebenzi kwimali engenayo.

IP ne-USN

Iningi labesomabhizinisi lise "lula". Lapha ungakwazi futhi ukuhambisa ukubika okungenayo, kungakhathaliseki ukuthi iyiphi into yentela esetshenzisiwe. Uma leyo nto "ingeniso", lapho engekho, intela ngeke kudingeke ikhokhwe. Uma isisetshenziswa "sezimali zokusebenzisa imali" sisetshenzisiwe, ngisho noma kwenzeka ukulahlekelwa, imali engama-1% yemali engenayo kufanele ikhokhwe.

UTII

Imali engenayo ihlinzekela ukukhokhwa kwemali ehleliwe njalo ngenyanga, kungakhathaliseki ukuthi imali eyitholile. Ngakho-ke, isimemezelo se-zero ku-UTII akunakwenzeka.

Ezinye imibiko

Uma lowo osomabhizinisi esebenza yedwa, ngaphezu kwesimemezelo se-DOS, kumele athumele incwadi yamarekhodi angenayo kanye nezindleko, imibiko yezibalo kanye nezimboni. I-IP inelungelo lokuqashwa kwabasebenzi abangu-100. Kodwa kulokhu kumele ahambise imibiko enjalo:

• Isimemezelo esithi "lula" (kuze kube ngo-Ephreli 30);
• Idatha ngemali engenayo yabasebenzi ngaphansi kweFomu 2 (6) -NDFL (ngaphambi kuka-Ephreli 1);
• Ukwaziswa ngesilinganiso senani labasebenzi (ngaphambi kukaJanuwari 20);
• Ukubika esikhwameni somshuwalense wezenhlalakahle ngesineke (4-FSS);
• Ukubika i-PF ngekota (RSV-1);
• Ukwaziswa kwabasebenzi abaphephile nsuku zonke (SZV-M);
• Incwadi mayelana nezindleko nezindleko (KUDIR) yenziwa unyaka wonke ngokuqhubekayo.

Ngakho,

Ngaphambi kokuba sifunde ukuthi singagcwalisa kanjani isimemezelo se-zero ohlelweni lwentela olulula, sihlanganisa konke okushiwo ngenhla. Umbiko ongenayo imali ungathunyelwa yi-PI o:

• Ingabe ku-6% USN;
• Ungakhokhi imali yokuhweba;
• Ayitholanga imali yonke yonyaka odlule;
• Iminikelo ekhokhelwa ngesikhathi esifanele ku-FIU (kuze kube nguDisemba 31);
• Abazange bathole impahla, babengenayo imisebenzi noma bahlose ukuxhasa imali.

Bika ifomu

Amafomu emibiko ahlukahluka unyaka nonyaka. Ngakho-ke, ngaphambi kokugcwalisa idatha, udinga ukuqinisekisa ukuthi usebenzisa ifomu elisha. Kulokhu, kulula i-LLC. Abanomabhizinisi abasebenzisa noma yiliphi uhlobo lehlelo "1C" bafinyelela kufomu elisha lefomu ngokushesha ngemuva kokuvuselelwa.

I-IP, ngokuvamile engadingi isofthiwe ekhokhelwayo, kufanele ubuke imibiko kusayithi le-Federal Tax Service. Lokhu akusiyo njalo elula. Noma kunjalo, ungasebenzisa uhlelo "Umkhokhi Wentela YL" (inguqulo 4.47).

Ifomu lefomu le-2016 nalo lenze izinguquko eziningi. Manje i-IP ku-USN ingu-6% ukwenza idatha kuwo wonke amashidi amathathu, futhi isilinganiso kufanele sichazwe ngekota njalo esigabeni 2.1.1.

Ukubika

Ake sicabangele ngokuningiliziwe ukuthi singagcwalisa kanjani isimemezelo se-zero ku-USN.

Ekhasini lokuqala lekhava kumele ubonise igama le-LLC noma igama eligcwele lomabhizinisi ngamunye, ikhodi yenombolo yokuhlonza intela, inombolo yenombolo. Ikhodi yomzimba we-Federal Tax Service kanye nesikhathi lapho umbiko uhanjisiwe nawo uboniswa lapha. Okulandelayo, udinga ukubala amakhasi bese ufaka amasignesha wakho kushidi ngalinye. Izinombolo zifakwe efomeni elithi "001", "002" nelithi "003".

Khona-ke inani lokulungiswa likhonjiswa:

• 0 - isimemezelo sokuqala;
• 1, 2, njll - inombolo yemibiko ebuyekeziwe.

Emkhakheni "endaweni yokubhalisa" yenhlangano, kufanele ucacise ikhodi "210", kanye nosomabhizinisi - "120".

Indlela yokugcwalisa isimemezelo se-zero? Esigabeni 1.1, kufanele kube:

• Cacisa i-OCTM;
• Emgqeni "Into Yentela" ikhombisa ikhodi "1";
• Emgqeni "Intela ekhokhwayo (100)", cacisa "0".

Ungagcwalisa kanjani isimemezelo saso esigatshaneni 2.1? Kufanele kube:

• Cacisa inani lemali ekhokhelwa (futhi) emgqeni 113.
• Khombisa ukuthi usomabhizinisi usebenza ngaphandle kwabasebenzi (ikhasi 103).
• Imigqa 140-142 shiya ingenalutho.
• Emgqeni 143, cacisa "0", noma ngabe inhlangano ikhokhele izinkokhelo ku-FIU esikhathini sokubika.

Isampula se-USN zero isimemezelo esigcwalisiwe sinikezwe ngezansi. Lokhu kugcwalisa ukugcwaliswa kwefomu. Ihlala nje kuphela ukuyinikela yona kwi-Federal Tax Service.

Ungagcwalisa kanjani isimemezelo saso usebenzisa isofthiwe?

Ake sicabangele isibonelo sokubhaliswa kombiko ngosizo "Okhokha intela YL".

Ngemuva kokuqala uhlelo, udinga ukudala ithempulethi yedokhumenti. Ukuze wenze lokhu, khetha "Ukubika kweNtela" esigabeni "seMadokhumenti", bese ucacisa ifomu No. 1152017. Ifomu lefomu elingenalutho lizovuleka. Ungagcwalisa kanjani isimemezelo se-SPE?

Ukuqala kokubhaliswa kusuka kukhasi lesihloko. Lapha udinga ukufaka i-TIN ne-CAT. Emgqeni "Isikhathi sentela" udinga ukucacisa ikhodi "34". Inombolo yonyaka wekhalenda wokugcina izothathwa ngokuzenzakalelayo. Okokugcina ukubhala OKVED. Indlela yokugcwalisa isimemezelo se-zero, isampula sayo esithunyelwe ngaphambili? Ake sicabangele amanye ama-nuances. Ukuze i-"Isigaba 1.1" ithebhu isebenze, udinga ukuchofoza inkinobho ethi "Engeza isigaba" kubha yemenyu ephezulu. Nakhu kuyadingeka ukungena idatha emigqeni:

• 001 - uhlelo lokukhokha intela;
• 010 - OCTM;
• 100 inani eliqoqiwe.

Indlela yokugcwalisa isimemezelo se-zero? Ngokufanayo, isigatshana 2.1 sinezelwa. Lapha imigqa efanayo igcwele:

• 103 - "2" (PI ngaphandle kwabasebenzi abaqashiwe ");
• 113 - "0" - inani lentela;
• 143 - "0".

Ihlala nje ukuphrinta umbiko bese uyibuyisela ku-Federal Tax Service.

Ungayifaka kanjani?

Lapho sibhekene nendlela yokugcwalisa kahle isimemezelo saso se-IP, siphenduka kwenkathi yokufakwa kwedokhumenti. Umyalelo wokuhambisa imibiko enjalo awufani nezejwayelekile. Isikhathi esinqunyiwe sokuhambisa singu-Ephreli 30 ngonyaka ozayo. Kodwa kulokhu, ungahambisa imibiko ngokushesha. Ungesabi ukuhlola okungahleliwe. Ukubika kwe-Zero kuyinto evamile ebhizinisini.

Ungathumela umbiko ngokwakho ngokuxhumana no-Federal Tax Service, ukuthumela ngeposi elibhalisiwe noma nge-imeyili. Isikhathi sokubika sinikezwe etafuleni elingezansi:

Isici	Ithemu
	Ku-LLC	Ama-PI
U-USN usebenze unyaka wonke	Kuze kube ngo-Mashi 31	Kuze kube ngu-30 Ephreli
Umsebenzi ku-USN umisiwe phakathi nonyaka	Kuze kube yinyanga engu-25 elandelayo
I-LLC noma iP ilahlekelwe ilungelo le-USN	Kuze kube usuku lwama-25 lwenyanga yokuqala yekota elilandelayo

Izijeziso

Kubalulekile hhayi kuphela ukwazi ukuthi uzogcwalisa kanjani isimemezelo saso se-CSS SPD, kodwa futhi ungakhohlwa ukuyithumela ngesikhathi se-Federal Tax Service. Ngenxa yokwephulwa kwalemigomo, lo osomabhizinisi ubhekene nenhlawulo yama-ruble ayizinkulungwane. Kodwa le mali ingancishiswa phambi kwezimo zokunciphisa. Kulesi simo, kanye nokuthunyelwa kwemibiko, incwadi kufanele ithunyelwe ngesicelo sokunciphisa inani lemali. Kodwa uma uphula usuku lokugcina lokuhambisa idokhumenti izinsuku ezingaphezu kwezingu-10, i-Federal Tax Service ingavimbela ukusebenza okwesikhashana kuma-akhawunti asebhange.

Ngifaka kanjani ukubuyisela intela okungelona i-USN yentela?

Mayelana nokuthi ikhasi lesihloko seluphelile kanjani, selivele lichazwe ngenhla. Ngakho-ke sidlulela ekugcwaliseni isigatshana 2.1.

Emgqeni we-102, ikhodi ye-IP, okungukuthi, "2", ibonisiwe. Imigqa emithathu elandelayo ibonisa imali engenayo ema-ruble njengenzuzo, khona-ke izinga lentela kwikota ngayinye, inani elizodluliselwa kwisabelomali.

Isibonelo, i-IP ye-2015 ngekota yathola ama-ruble angu-80, angu-90, angu-90 nama-120 ayizinkulungwane.

Inzuzo		Inani lentela		Linganisa		Inani lentela		Amakhokhelo akhokhelwayo
Umzila	Izinkulungwane. AmaRubles.	Umzila	Izinkulungwane. AmaRubles.	Umzila	Okushoyo	Umzila	Izinkulungwane. AmaRubles.	Umzila	Izinkulungwane. AmaRubles.
110	80	130	4.8	120	6%	140	4.8	140	4.8
111	170	131	10.2	121	6%	141	10.2	141	10.2
112	260	132	15.6	122	6%	142	15.6	142	15.6
113	380	133	22.8	123	6%	143	22.8	143	21,165

Intela yentela (amakhasi 140-143) ayikwazi ukudlula izinkokhelo ezenziwe (amakhasi 130-133). Isibonelo, engxenyeni yokuqala yonyaka, ama-ruble angu-5 565 ayikhokhwa. Njengomnikelo wekota yesine yesikhathi esidlule. Le mali idlula ukukhokha kusengaphambili kwama- ruble angu-4.8 ayizinkulungwane. Ngekota yokuqala ka-2016. Ngakho-ke, emgqeni 140 kuboniswa kahle 4.8 ezinkulungwane ruble. Ngokufanayo, yonke imigqa igcwele. Ibhalansi ngesimo sama-ruby 5.6 ayizinkulungwane. Kudluliselwa njalo kusukela esikhathini esisodwa kuya kwesinye. Umzila 143 ugcwele ngendlela elandelayo: 15,6 + 5,565 = ama-ruble ayizinkulungwane ezingu-21 165.

Isigaba 2.1.2 sigcwaliswe ngabanikeli abasemthethweni ofanayo. Okokuqala, izibalo zemali engenayo zihlanganisa, ngakho inani lentela neminikelo ekhokhwayo. Kodwa kulokhu izinkomba ezivela esigabeni 2.1.1 zifakwe emigqeni ehambisanayo 2.1.2.

Uma i-PI isebenza ngokuhweba kuphela futhi ikhokhela yonke imisebenzi, izinombolo esigabeni 2.1.2 zizokopisha imigqa kusuka 2.1.1. Uma i-IP iphinde ihlanganyele eminye imisebenzi engekho ngaphansi kweqoqo, amanani esigabeni 2.1.1 azoba ngaphezulu kunezibalo ezivela 2.1.2.

Siqhubeka nesibonelo sangaphambilini. Ake sicabange ukuthi kusukela ekuhwebeni i-IP ithola ingxenye eyodwa kuphela yemali engenayo futhi i-quarterly ikhokhela imali engama-ruble ayizinkulungwane eziyi-1.5. Ngigcwalisa kanjani isigaba 2.1.2?

Inzuzo		Inani lentela		Umnikelo		Inani lokuqoqwa		Iqoqo lilinganiselwa ekudonsweni
Umzila	Izinkulungwane. AmaRubles.	Umzila	Izinkulungwane. AmaRubles.	Umzila	Izinkulungwane. AmaRubles.	Umzila	Ayizinkulungwane. deda.	irowu	Ayizinkulungwane. deda.
110	40	130	2.4	140	2.4	150	1.5	160	0
111	85	131	5.1	141	5.1	151	3	161	0
112	130	132	7.8	142	7.8	152	4.5	162	0
113	190	133	11.4	143	10.583	153	6	163	0,817

Kukhishwa kubalwa njengoba esigabeni 2.1.1, kodwa kuphela iminikelo evela ukuhweba. Njengoba isamba iminikelo ikhokhwe ngokuphelele ihlanganisa intela, bese 3 kwekota yokuqala ufunde lutho. Ezenye emgqeni 163 ibalwa kanje:. 11.4 - 10.583 = 0.817 ayizinkulungwane deda. Lesi sibalo kumelwe nakanjani babe ngaphansi kuka umehluko imigqa 143 kuya ku-133 ngo-2.1.1: 22.8 - 21.165 = 1.635 ayizinkulungwane ruble ..

Manje sidinga ukwelekelela ulwazi esigabeni 2.1.1. Umugqa 010 iqinile OKTMO ikhodi. Imigqa 030, 060 kanye 090 zigcwele, uma unyaka kusukela SP inkululeko yokushintsha indawo sokubhalisa. Uma lokhu kungenzeki, khona-ke udinga ukucacisa imizila kolayini.

Ngaphezu kwalokho kubonisa isamba intela ibalwe le ndlela elandelayo:

13x - 14x - 16x, lapho

X - ikhodi umugqa wokugcina.

A yi omuhle lilondolozwe imigqa 020, 040, 060, futhi omubi - 030, 050, 070.

Lonke inani imali, amanani ezikhokhiswayo (umugqa 100):

22.8 - 21,165 - 0,817 = ama-ruble ayizigidi 0,818 ..

Isigaba 3 ligcwele osomabhizinisi abathola izimali ngaphansi kohlelo ngezimali target. Lokhu icacisa ikhodi ngenzuzo, usuku, isikhathi, phakathi kwesikhathi lapho isidingo ukusebenzisa amathuluzi, nevolumu yabo.