Umnqamulajuqu wokukhokha intela ngesikhathi USN kuhlinzekelwe ngaphansi komthetho.

Ukuze izinhlangano ezingokomthetho kanye osomabhizinisi ngamanye, okuyinto kungenziwa labizwa ngokuthi ibhizinisi elincane, ukunakekelwa isimo enikeziwe ekhethekile ifomu intela - USN (esenziwe lula uhlelo intela) njengoba ibizwa ezimali web ebona ngaphezulu - "uproschonka". Le modi kuyahluka intela encishisiwe entela kuqhathaniswa OCHO (jikelele ukuhlola uhlelo) kanye UTII (olulodwa kwabalelwa kwentela engenayo), kanye nenqubo lula lokulandisa ibhizinisi noma usomabhizinisi ngabanye.

Ngokwe-lula intela uhlelo olunikezwa amazinga ezimbili: 6%, lapho base yentela kuphela engenayo ye-ejenti intela futhi 15%, lapho isisekelo sokubalwa intela ezibanjwayo inzuzo lokususa nezindleko. Amabhizinisi amancane ngaphansi komthetho kukhona inombolo yenkampani isilinganiso abasebenzi ingeqi abantu eziyikhulu, izimali ngoba ngonyaka akuyona ruble esingaphansi 45 million.

Kufanele kuphawulwe ukuthi sts kusebenza kuphela ngaphansi kwezimo ezithile. Ngokwesibonelo, semisebenzi ezikhethekile ukuthi ukunikeza ilayisensi, kuphela OCHO ofanele futhi UTII. Umnqamulajuqu lokukhokha intela ngesikhathi USN eqala migoqo ezithile ukuthi kulawulwa RF Tax Code, Article 346,21. Ngemva kokuphela kwesikhathi intela ukwenza ezibanjwayo izinkokhelo, kanye nokuhlinzekwa isitatimende engenayo. Izintela kumele ikhokhwe kungakapheli 31 Mashi ngenxa odlule isikhathi intela (i-Tax Code of the Russian Federation - unyaka owodwa). Uma ungenalo athobele umnqamulajuqu ekukhokhweni kwentela on the lula uhlelo intela, kungase kulandelwe unswinyo zokuphatha ezifana izinhlawulo kanye nokuhlawuliswa.

Uma sikhuluma isikhathi kuhanjiswa zokudalula engenayo, inkampani ye zonke izinhlobo ubunikazi kudingeka ukuthi unikeze isitatimende engenayo kungakapheli Mashi 31 ngonyaka odlule, njengoba yayibizwa kanjalo sekushiwo. Lokhu kuqinisekiswa umthetho Tax Code 346,23, isigaba 1.

Kodwa intela ejenti ye Russian Federation - osomabhizinisi ngabanye, ngubani, njengoba sazi, akusho ngokomthetho obusebenza kubantu ngokomthetho, lo mthetho kancane ezahlukene kusukela ejwayelekile, kuhlanganise ngabo futhi yamnikeza umnqamulajuqu nokukhokhwa kwentela at USN.

Ukuze osomabhizinisi ngabanye umnqamulajuqu ukukhokhelwa kohlelo intela lula kancane sihluke izinhlangano ezingokomthetho. intela pay izinkokhelo SP, kanye inikeze isimemezelo engenayo kuya ukuhlolwa lendawo ohlala kungakapheli April 30, hhayi March 31 njengoba isethelwe Company isevisi sts. isisekelo Legislative yesigatshana 2 Article 346,23 we Tax Code.

Ekunqumeni ishejuli yenkokhelo intela kungaba nzima, ngakho Ake sihlole isibonelo obuphathekayo isimo, okuyinto kungahunyushwa ngezindlela ezimbili, uma izama umnqamulajuqu nokukhokhwa kwentela at USN.

Ake sithi inkampani N ebhalisiwe yokubhalisa emizimbeni intela ngo-December. Khona-ke isikhathi intela sokuqala salokhu inkampani kuyoba ngosuku lokuqala ngemva isitatimende ku-akhawunti kuze kube sekupheleni kosuku olufanayo ikhalenda lonyaka olandelayo.

Endabeni ekucwileni ezikweletini kwesikhathi intela inkampani kunqunywa kanje ... Sicabanga ukuthi inkampani "Vector" siqedwa 17 Meyi (zonke izinqubo seziqedile kuba ngalolo suku). Khona-ke umnqamulajuqu esisemthethweni ukuba akhokhele ngonyaka sts LLC "Vector" okuzoxoxwa ngayo njengoba isikhathi ka-January 1 May 13 ngawo lowo nyaka.

Futhi nge kwesikhathi intela, isibonelo, Ltd. "Daisy", bhalisiwe e kukaDisemba wangonyaka odlule kwavala ngoJuni. Umnqamulajuqu ekukhokhweni kwentela phezu USN kubhekwa ukuqeda usuku.

Okuhlukile lo mthetho - uma inhlangano enkathini ngabodwa noma ukubusa. Lezi izimo ningaweli imihlahlandlela sokunquma kwesikhathi intela. Tax sikhathi, sicaciselwe intela eyodwa ohlelweni intela lula, kubhekwe ngekota yokuqala, ezinyangeni eziyisishiyagalolunye, izinyanga eziyisithupha.