Kwamabhizinisi amancane: sokunquma ukufakwa 2014-2015 ,.

Lezi zindlela ngawo izinhlangano ibhizinisi (izinhlangano ezingokomthetho kanye osomabhizinisi ngamanye) amancane (MT), kunqunywa uMthetho Federal of 24.07.07, № 209-FZ. Kufanele kuqashelwe ukuthi kusho isimiso sikahulumeni ihlukane eziningi amabhizinisi amancane kanye okuthiwa micro-amabhizinisi. Ngenjongo ekulinganisweni inhlangano yalo esemthethweni ukuze isigaba lezinto ibhizinisi elincane, kufanele isethwe uhlu izidingo ezikhethekile (Isigaba 4 yomthetho kahulumeni eshiwo ngenhla).

Imibandela yokuthola isimo lephalamende izinhlangano ezingokomthetho

1. Amabhizinisi ziyadingeka zisebenze umthengi opertives izinhlangano commercial (ngaphandle lesikhungo ebumbeneko isimo noma ezingeni lomasipala).
2. I isabelo Russian Federation, izifunda isiRashiya, izinhlangano zendawo, abantu zomthetho angalwazi,, umphakathi nezinhlangano zezenkolo (izinhlangano), izinhlangano ezingenzi nzuzo inkongozelo nezinye izinhlangano zosizo e-ogunyaziwe (joint) inhlokodolobha (share isisekelo) lezi izinhlangano ezingokomthetho kumele ingabi ngaphezu kuka 25% (ngaphandle wamafa kwezimali utshalomali avaliwe PIFs).

3. Ingxenye iyathinteka elingelakwaJuda eyodwa noma ngaphezulu izinhlangano ezingokomthetho, hhayi amalungu amabhizinisi amancane kanye naphakathi, akukwazi abangaphezu kuka-25 per cent (lomkhawulo osebenza emphakathini, okuyinto emsebenzini wabo ukusebenzisa imiphumela yomsebenzi bokusungula: program e-computer, yolwazi, okuyizinto ezisunguliwe kwemininingwane , amaminerali kanye zezimboni imikhiqizo, zizalela emisha, izimfihlo zokukhiqiza, kanye amalungelo nemisebenzi bokusungula eyakhe kuphela abasunguli (abahlanganyeli) zalezi zinhlangano (izinyunyana) - yesayensi nsuku mali, noma AN umphakathi ofundile, izikhungo zezemfundo noma izikhungo zemfundo of ephakeme imfundo professional (ibhajethi ngezimali)).
4. Inani eliyisilinganiso abasebenzi abaqashwe ngesikhathi zokugcina 365 ikhalenda akukwazi ezingaphezu kuka:
   • amabhizinisi amancane - abasebenzi 100;
   • I-micro-amabhizinisi - abasebenzi 15.
5. Imali etholakala ukuthengiswa kwezimpahla (emelelwa amasevisi nemisebenzi), ngaphandle kucatshangelwa inani lentela ukwengezwa noma ukubaluleka amafa ngonyaka odlule ikhalenda akukwazi ezingaphezu kuka:
   • I-MP - ruble ayizigidi ezingu-400.
   • I-micro-amabhizinisi - ruble ayizigidi ezingu-60.

izimo MP isimo ngabanye (yangasese) usomabhizinisi

Umuntu ofisa ukuba livumele ngokomthetho ibhizinisi elincane, ebhekisela nenqubo isimo ezifanele kumele athobele ezilandelayo:

1. Inani eliyisilinganiso kwabasebenzi phezu esandulele izinsuku ezingu-365 akukwazi ezingaphezu kuka:
   • I-MP - abasebenzi 100;
   • I-micro-amabhizinisi - abasebenzi 15.
2. Imali etholakala ukuthengiswa kwezimpahla (okubandakanya izinhlelo nemisebenzi), ngaphandle kucatshangelwa inani lentela ukwengezwa noma ukubaluleka amafa ngaphezu kwezinsuku zokugcina ezingu-365 akukwazi ezingaphezu kuka:
   • I-MP - ruble ayizigidi ezingu-400.
   • I-micro-amabhizinisi - ruble ayizigidi ezingu-60.

MP izimo isimo okokuqala bakha inhlangano esemthethweni noma usomabhizinisi

Uvula kabusha nenqubo SME ekufakweni isimo ohambelana kumelwe ukumelana ezifana:

1. Kuwo wonke unyaka, lapho zibhaliswe, ukubaluleka isilinganiso abasebenzi usayizi akukwazi ezingaphezu kuka:
   • I-MP - abasebenzi 100;
   • I-micro-amabhizinisi - abasebenzi 15.
2. Imali etholakala ukuthengiswa kwezimpahla (imisebenzi kanye nezinsizakalo), ngaphandle kucatshangelwa inani lentela ukwengezwa noma ukubaluleka amafa kwesikhathi ukuthi kudlule ukubhaliswa kwabo izwe, kungase kungabi ezingaphezu kuka:
   • I-MP - ruble ayizigidi ezingu-400.
   • I-micro-amabhizinisi - ruble ayizigidi ezingu-60.

Imibandela liqine umbandela engenayo

Beka umkhawulo imali etholakale ngokudayiswa kwezimpahla (imisebenzi kanye nezinsizakalo), kanye nokubaluleka kwamasiko amafa kunqunywa Uhulumeni Russian njalo ngemuva kweminyaka emihlanu ngesisekelo idatha lwezibalo umsebenzi abamele ibhizinisi elincane (ngokuhambisana nendima 2 Article 4 Federal Mthetho okukhulunywa ngaso lapha ngenhla). Imali etholakala ukuthengiswa kwezimpahla (imisebenzi, izinsizakalo) lumelele unyaka ikhalenda liyakushunyayelwa kunqunywa Federal Tax Ikhodi (isigaba 7 Isigaba 4 zoMthetho Federal).

Kufanele kuqashelwe ukuthi ngesikhathi samanje Umkhawulo esigabeni izinkomba ukubaluleka yezimpahla Russian Federation Uhulumeni akachaziwe. Ngakho, kungukuthi kubonelelwe ukwaba inhlangano kwezomnotho amabhizinisi amancane.

kwamabhizinisi amancane: sokunquma ukufakwa - inombolo

Inani eliyisilinganiso kwabasebenzi enkampanini onyakeni odlule lihlelwe ngendlela yokuthi uyakucabangela yonke imisebenzi yayo, kuhlanganise abantu obonisa umsebenzi wakhe ngesisekelo inkontileka kwenjongo civil-zomthetho noma inhlanganisela (nge ngokusemthethweni wasebenza isikhathi), abamele neminyango akude, amagatsha futhi ahlukene neminyango isakhi ezinkampanini ezincane noma ezincane (sihloko 6, isigaba 4). Ngenjongo kubalwa ngokwesilinganiso abasebenzi usayizi kumelwe acabangele izimfuneko evunywe i the Order of inombolo Federal State Izibalo Izikhungo 335 ka 31.12.09 (Incwadi ye-Ministry of Economic Development of the Russian Federation kusuka kunombolo 20.01.11 D05-166).

Ubuhlungu Nokulahlekelwa ukubuya isimo MP

Running ibhizinisi elincane, nenqubo ekufakweni ngo-2014 no-2013 (eminyakeni emibili) lapho engenayo kanye akhawunti isimo ukuze uthole olunye zifane, ukulahlekelwa isikhundla ibhizinisi elincane (isigaba 4 sihloko 4 soMthetho).

Isebenze inhlangano kwezomnotho - inhlangano encane, nendlela ukufakwa 2013 no-2014 (eminyakeni emibili) lapho ezingenayo kanye isimo lilondolozwe amagugu kwesejwayelekile bangaphinde isimo ibhizinisi elincane.

engenayo Inciphisa

Inkampani encane, nenqubo ekufakweni ngo-2014 lapho zazifana njengoba kuchaziwe esigabeni esedlule kufanele baziswe ukuthi kulo nyaka kwaba wokugcina isikhathi eside njalo futhi ongaguquki nenqubo (nge th 1995). Kodwa nge 7.13.15, kuhambisana Ukulungiswa Government of Russia ku 13.07.15, inombolo 702, konke kwashintsha. kwamabhizinisi amancane, ekulinganisweni sokunquma okuyinto ngenzuzo uye washintsha ezithile, kufanele kube ngale ndlela:

• I-micro-amabhizinisi - ruble ayizigidi ezingu-120.
• amabhizinisi amancane - ruble ayizigidi ezingu-800.

ukwesekwa State ibhizinisi elincane

kwamabhizinisi amancane, ekulinganisweni nenqubo ngo-2014, lapho bekuhambisana nemingcele ngenhla, eziningana sibuyekezwe yi-Government. Kule ndaba, isimiso esikhethekile sivunyiwe, okumele ukusekela ibhizinisi elincane. Lolu hlelo luhlinzeka uhlu izinyathelo ezithile ezindaweni zezimali, zomthetho nezokuphatha.