Inkampani

A uphiko ngokuphelele ephethwe - siyinhlangano ngokomthetho ezizimele, sihlukanisiwe umzali (main) inhlangano kwezomnotho zokuhlola ezasungulwa kubo ngosizo nokudluliswa ingxenye izimpahla zalo (capital). Njengomthetho, ke uba igatsha inkampani umzali okuyinto kusungulwa.

Articles of Association iNkampani evunywe umsunguli wayo, ogcina kuyo zokuphatha ezithile, okugada kanye nezinye imisebenzi zokuphatha. Ikhono ukulawula imisebenzi lo uphiko aqinisekisiwe ubunikazi ukwabelana yayo futhi kusekelwe isimiso uhlelo iqhaza.

Inkampani osizayo ubelokhu kwezimo ezinzima iqhaza webhizinisi umzali enhloko-dolobha yalo. Okungukuthi, isimo engaphansi evela ehhovisi ikhanda.

Ngaphambi kuka-1994, igama elithi "uphiko inhlangano" Kuyaqondakala inkampani, iningi ezimpahleni ezingasuki phansi (capital) is owned by enye inkampani. Ngemva ukwamukelwa of izinguquko the Civil Code (Article 105), incazelo ishintshile. Manje "ezingaphansi" ziqondwa njengoba izinhlangano kwezomnotho wadala ezinye izinkampani ngenxa yokudlanga kokuxhashazwa iqhaza kwazo inhlokodolobha ogunyaziwe noma unekhono ukulawula nokuvumela izinqumo ezithathwe izinkampani ezinjalo. Ngamanye amazwi, kugcizelelwa ilungelo inkampani umzali ukucacisa nezinqubo ezathathwa amagatsha amiswe ngayo.

Ubudlelwano phakathi komzali osizayo izinkampani isekelwe esimisweni wenkampani umzali nesibopho izibopho zokuhlola ezasungulwa amabhizinisi ayo. Ziyakwazi ngokuhlanganyela futhi njalo ibe severally icala ngenxa ukuthengiselana wangena ngokulandela imiyalelo esiyisibopho ikhanda ibhizinisi. Endabeni ucabanga of inkampani ngokusebenzisa iphutha umzali, lo uphiko wemfanelo ngoba zonke izibopho ngizale lakamuva.

Le nkampani inkampani is wadala ngokusebenzisa ukusungulwa inhlangano entsha, noma ukuyikhulula kusukela isakhiwo inkampani umzali.

Ngokuvamile, isinqumo ukudala ke kwenza kwaba nomfutho omkhulu isidingo ukugxila ukukhiqizwa yabo core ukuze andise ukuncintisana inhlangano kwezomnotho, ukuthuthukiswa izimakethe ezintsha. Entsha yebhizinisi ngokuvamile mobile ngaphezulu, zivumelanise nezimo futhi ube asabela ngokushesha izinguquko emakethe kwezimpahla ezithile. Umbuzo eziphuthuma kakhulu ukusungulwa iyunithi ukwenziwa amabhizinisi ezinkulu.

Njengoba kushiwo, kukhona izindlela ezimbili ngawo inkampani osizayo kungenziwa esisungulwe: kabusha ezinkampanini ezivele (kuhlanganise uhlobo Kwabiwa) nokumiswa entsha. Indlela evame kakhulu kuba kude kwaso esikhathini kabusha izinhlangano ezingokomthetho. Kulokhu, kungashiwo adalwe izinkampani eyodwa noma ngaphezulu ngaphandle ibhizinisi kokuphazamiseka, inkampani ukuthi kwenzekani ngokusebenzisa kabusha. Khetha ukuthi ukudala kuxhomeke ezicini eziningi.

Iqhaza ezinkulu eyadlalwa izici lwenhlangano isikhathi samanje. Inqubo ye kabusha inhlangano engokomthetho kuyinto enzima futhi isikhathi esiningi (kuthatha izinyanga eziyisithupha). Ukusungulwa umphakathi omusha - ubude besikhathi lula futhi kancane lomcimbi (kungaqedwa emasontweni amabili). Ngaphezu kwalokho, lapho ukhetha indlela yokudala osizayo zaba izinto ezifana ukusungulwa seziPhathimandla Ungumenzi wezinqumo; isaziso abakweletwayo; ngokulandelana nezinye izinkinga. Ngaphandle izinkinga zenhlangano, zikhona izingozi intela elihlobene ne ukukhokhelwa VAT kanye yentela ngemali engenayo.

Ukwenza isinqumo mayelana nendlela inkampani inkampani izokwakhiwa, ngenxa ukuhlaziywa emihle nemibi ngamunye ngenhla, ikhumbula izici ngamunye lenhlangano umzali (amafa, ukukhiqizwa, njll).