Kala iibsiga Term cashuurta dakhliga shakhsiga ka iibinta

In 2015, Bedelitaanka waxa loo sameeyay in Code Tax ku saabsan waqtiga bixinta cashuurta dakhliga shakhsiga ah. Waxay dhaqan galay 01.01.16 sano. Waa maxay waqtiga wareejinta cashuurta dakhliga shakhsiga ku saabsan mushahar iyo dakhliga kale?

heshiis cusub

Under xeerarka cusub kala iibsiga dheer ee canshuurta dakhliga shakhsiga ah ee ku kooban yahay maalinta ku xigta maalinta lacagta. Haddii xisaabinta waxaa lagu fuliyaa ee qaybaha, ay la mid tahay cashuurta waa in lagu wareejiyo. Marka ay timaado in bixinta macaashka naafada iyo lacagta fasaxa, canshuurta heyn waa in la dalbadaa ugu dambayn maalinta ugu dambeysa ee bisha tixraaca hadda. Haddii muddada kala iibsiga ee canshuurta dakhliga shakhsiga ku dhacaa, isbuucii ah, markaas lacagta loo baahan yahay si ay u fuliyaan maalinta ku xigta ee shaqada.

xisaab

Taariikhda canshuurta iibsiga ee 6-god waxaa lagu cabbiraa ka rasiidka dakhliga. Kaasi waa Maalinta:

• rasiid bixinta lacag wareejinta in xisaab bangi ama lacag caddaan ah oo ah qaab lacag;
• soo saarista dakhliga ee foomka of badeecada, adeegyada;
• iibsashada securities;
• marka dhigay-off waxaa loo sameeyey;
• ku qor-off daynta xun ka sheet dheelitirka;
• bishii la soo dhaafay la ansixiyey warbixin horay on celinta shaqaale ka safar ganacsi,
• maalinta ugu dambeysa ee bisha lagu jiro muddada deynta.

Inta ay xisaabiyaa wakiilka waa in loo aaneeyey inay dakhliga qofka ee ku dul bixinta.

Taariikhda qabtay

Personal dakhliga canshuurta dakhliga qaab lacag la iga lexejeclaysan, waqtiga sarkaal bixinta. canshuurta dakhliga waxaa la siiyaa nooc ama qaab faa'iidada dhaqaale ee waa in la qabtaa mushahar kasta. Markaas lacagaha iyo taariikhda haynta kala duwanaan karaan. Kaydsan lacagta waqtiga lacag ma noqon kartaa in ka badan 50% ka mid ah mushaharka.

taariikhda bixinta

Waqtiga ugu danbeeya ee bixinta lacagaha ku xidhan tahay nooca dakhliga. Sida ay xeerarka guud ee lacagta miisaaniyadda waa in la helaa ugu dambayn maalinta xigta bixinta dakhliga. Haddii loo-shaqeeyahaagu bixiyo mushaarka for January 3 February, taariikhda la helo lacag u noqon doonaan 31 January haynta - 3 February, iyo xirmin bixinta - 4 February.

TUSAALE 1

Laga soo bilaabo 19 ilaa 25 January 2016 shaqaalaha fasax ahaa. Iibinta ahayd on 17 January ee qadarka 10 kun. Xoq. Mushaharka qofka shaqaalaha ah - 45 kun rubles .. Bishii January, taas oo uu ku shaqeeyay muddo 10 maalmood ah, waxa uu ku jirtey iyadoo 30 kun. Xoq. (45 \ 15 * 10). Jarin laga jaro mushaarka aan la bixiyo.

At taariikhda ee lacagta fasaxa waa inay hayaan canshuurta dakhliga shakhsiga: 10 * 0.13 = 1.3 kun oo rubles ..

kala iibsiga Term cashuurta dakhliga shakhsiga ka iibinta - February 1 (maxaa yeelay, January 31 - maalinta off).

canshuurta dakhliga Personal on mushaarka: 30 * 0,13 = 3,9 kun rubles ..

Xisaabi canshuurta dakhliga shakhsiga ah waa in ay ahaataa 31,01, sii - in bixinta iibsiga dakhliga - maalinta ku xigta.

canshuurta Advance

Qof shaqaale ah oo bishii la isku samayn karaa bixinta fasax iyo mid buka. Taas oo ay dhacdo in this, la siiyaa kama dambaynta ah ee lacagta canshuurta? waxaa suurtagal ah in lacagta hoos u ah?

kala iibsiga MUDDADA canshuurta dakhliga gaarka ah si ay isbitaalka ku eg tahay maalinta ugu dambeysa ee bisha, taas oo lacagta la sameeyo. Waxaad ku wareejin kartaa xaddiga canshuurta ka hor, laakiin aan ka dambayn taariikhda la doonayo. Tusaale ahaan, fasax shaqaale bilaabmaa April 25 waxana uu socdaa ilaa 15 May. lacagta fasaxa mashaqo in qadarka 10 kun. rubles. Tan iyo markii ay kala reebay cashuurta dakhliga shakhsiga ah - 1.3 kun oo rubles .. Lacagta ayaa loo wareejiyay miisaaniyadda on 16 April. Oo isla maalintaas qofka shaqaalaha ah 8.7 kun. Rubles ayaa la soo saaray. Tax la siin karaa on maalinta arrinta dakhliga. Advance si ay u gudbiyaan lacagaha miisaaniyadda waa wax aan macquul aheyn. Canshuurta laga jari doonaa shaqaale dakhliga. bixin ay wakiilka kharash gaar ah ka mamnuuc NC (Art. 226). lacagta Transfer waxaa loo tixgeliyaa sida khalad bixisay iyo non-celin. bixinta canshuurta Advance looma tixgeliyo. Haddii loo-shaqeeyahaagu uu ku xadgudbay canshuurta iibsiga canshuurta dakhliga shakhsiga ah xilli caadiga ah, xiganaya ku shubasho ku qoran, FTS qiimeyn kartaa rigoore oo dheeraad ah.

ganaaxyo

Haddii taariikhda wareejinta ayaa la jebiyo 6 god-god ama qadarka khaldan loogu tala galay, wakiilka canshuurta lagu qoro rigoore ah 20% lacagta in lagu wareejiyo. Intaa waxaa rigoore lagu eedeeyay maalin kasta oo dib u dhac, laga bilaabo maalinta ku xigta ka dib markii statutory ah. Waxaa la xisaabinayaa boqolkiiba 1 \ 300 ka heerka of CBR ah. kala iibsiga Term cashuurta dakhliga shakhsiga jebin karo, ma aha oo kaliya ay sabab u tahay dhaqaale la'aan. Haddii ururka si lacag la aan si sax ah u tilmaamay OKATO, canshuur la bixin Buda tixgeliyo.

xaalado gaar ah

Xeerarka cusub, wixii la goostay by taariikhda wareejinta cashuurta dakhliga shakhsiga, keeni badan oo khilaafaadka. Aynu u baaro si faahfaahsan.

bil-dhamaadka xiritaanka

Inta badan shirkadda in ay bixiso mushaaraadka 2 jeer. lacag hormaris ah waxaa loo wareejiyey maalinta ugu dambeysa ee bisha. Xisaabinta final waxaa la sameeyaa 15-aad ee xilliga soo socda. Xaaladdan oo kale, ururka bixiya canshuurta ka dib markii suuqa kala iibsiga ee qaybta labaad ee mushaharka. Loo shaqeeyeha waxaa loola jeedaa in xaqiiqda ah in canshuurta dakhliga shakhsiga ah waa in la qabtaa marka bixinta final. Laakiin kiiskan, sida fasiraad ka mid ah shuruudaha xeerka cashuuraha xaq. lacag hormaris ah waxaa loo wareejiyey maalinta ugu dambeysa ee muddada warbixintan. Shirkadda waxa ku waajib ah in ay sii xaddiga canshuurta (Art. 223 NC). Ka gaabinta in sidaas la sameeyo waxay keeni kartaa in rogida ah ganaax iyo ganaaxyo la qiimeeyey.

kala iibsiga Term cashuurta dakhliga shakhsiga ka iibinta

qofka shaqaalaha ah waxaa meesha ka saaray 2015. Mushahar iyo lacagta fasaxa la isticmaalin ayaa la soo saaray oo kaliya 2016. Marka wakiilka bixinta aan la hadhay god. Xaaladdan oo kale, waxa ay ku saabsan helitaanka labada nooc ee dakhliga la canshuuri karo.

Marka la helo xadka mushaarka ugu danbeysay ee bixinta canshuurta waa maalinta ugu dambeysa ee xisaabinta muddada dakhliga. Haddii xiriirka shaqadu la dhamaystiro ka hor dhamaadka bisha, maalinta ugu dambeysa ee shaqada waxaa loo arkaa inay taariikhda la helo dakhliga. Taariikhda bixinta ama dhabta ah kala iibsiga in account of fasax aan la isticmaalin waxaa loo arkaa inay xilligan bulshada ee dakhliga.

Haddii lacag helin ayaa la joojiyey canshuurta dakhliga shakhsiga ah, dadka dabiiciga ah waxaa waajib ku ah in ay bixiyaan canshuurta on iyaga u gaar ah oo ay soo gudbiyaan si shaac FTS. Xaaladdan oo kale, qofka shaqaalaha ah waa inay bixiyaan canshuurta laba bixiyaan caddayn: mushaarka iyo gunnada oo keliya. kala iibsiga MUDDADA kala canshuurta dakhliga shakhsiga ah iyo warbixinta - 15 July ee sanadka soo socda.

TUSAALE 2

Shirkadda bishan soo saartay Prize. Canshuur iyaga waxaa ku qoran dhamaadka bisha - maalinta cishood ah mushaaraadka shaqaalaha. FTS fasiri karaa talaabooyinkan sida xadgudub ka dhan ah shuruudaha cashuurta kala iibsiga. Doodda ugu noqon karaa xaqiiqada ah in dheefta - waa nooc gooni ah oo mushahar. Waxa aanu dheereeyo muddada caadiga ah ee suuqa kala iibsiga ee canshuurta dakhliga shakhsiga ah ee mushaharka. Si ay u difaacaan ay ka arkaan ay u noqon karaa oo keliya iyadoo maxkamadaha, sida xaqiijin ka mid ah TC la siin karaa, kaas oo uu dhigayaa in abaalmarinta - abaalgud tayada iyo shaqada daacad ah, kuwaas oo u dareen wax soo saarka. bixinta noocan oo kale ah waxaa loo arkaa qayb ka mid ah mushaharkiisa. Taxation waxaa lagu fuliyaa sida ay xeerarka guud.

halkaas oo liiska

Iyadoo la macaamilooday waxa cashuurta kala iibsiga muddo 6-god, ugu noqon inuu su'aasha ah ee sida iyo meesha ay u gudbiyaan lacagaha.

canshuurta dakhliga shakhsiga ah waa in la bixiyaa at meel ka mid ah diiwaangelinta. Haddii urur uu leeyahay qaybsameen, canshuurta waxaa la siiyaa at laamood oo dhan. Kharashka in la siiyo horyaalka, waxaa laga jarayaa dakhliga shaqaalaha ee laanta. Kuwani waa dadka kuwa qabtaan hawlo hawl on qandaraasyada shaqada. Laakiin waaxda bixin kartaa dadka dakhliga, qurxiyey by heshiisyada sharciga madaniga ah. Canshuurta dakhliga shaqaalaha sida loo gudbin doonaa on meesha uu laanta.

Haddii qof shaqaale ah oo ka shaqaynaysay muddo bil ah in waaxyaha dhowr, dakhliga canshuurta waxaa lagama maarmaan ah si ay u gudbiyaan miisaaniyad-at meesha uu unit kasta oo ku salaysan waqtiga hawlgalka dhabta ah. Haddii lacagta la bixiyaa at meesha uu mid ka mid ah laamaha, saldhigyadii for xisaabinta wanaagsan ma joogo. Code The ma bixiso waayo liability for xadgudub ku ah amarka ah kala iibsiga lacagaha.

Haddii lacagta canshuurta uu ka yar yahay $ 100, kala iibsiga muddada canshuurta dakhliga shakhsiga ah ee 6-god guuro bisha ku xigta. Lacagtani waxay yeelan doonaan in ay bixiyaan, oo ay la socdaan dacwado bisha soo socota, laakiin aan ka dambayn 31 December ee sanadkan.

Haddii heshiiska ijaarka kiraystaha waa urur, waxa ay si toos ah uu noqdo wakiil. On mas'uuliyadda shirkadu in la qariyo iyo bixiyaan canshuurta ku salaysan mid caadi ah. Sida kiiska hore, haddii ururka ayaa kala qaybsameen, markaas bixin cashuurta dakhliga shakhsiga ah waa in ay ahaataa laanta oo heshiiska kirada.

perevyplaty maray

canshuurta dakhliga shakhsiga dheeraadka ah lagu tiriyaa in la ixtiraamo ururtay on canshuuraha kale waa wax aan macquul aheyn. Ururka god fuliya waajibaadka wakiil, ma aha bixiyaha. Ururtay iyo dheeraadka ah waxaa la aasaasay ka shaqsi ahaan. Laakiin waxaa suurto gal ah inuu ku soo laabto cashuurta dheeraadka ah.

6-god

Waayo, dakhliga la siiyo wakiilada 01/01/16 kirada Report 6-god oo dhan. Ka fikir sida loo buuxiyo warbixin xaaladaha aan caadi ahayn. Mushaaraadka waxaa inta badan bixiyay qaybo ka mid ah bishii la soo dhaafay. Sida ka muuqata warbixinta?

Art. 223 Code Tax in taariikhda la helo mushaharka waa maalinta ugu dambeysa ee bisha, taas oo waxaa la mashaqo. Aan niraahno, mushahar ee February waxaa la siiyaa 25 lambarada. Buuxi warbixinta:

• bogga 100 (muddo hadda) - 02.28.2016 .;
• bogga 110 (pay maalin) - 02.25.2016 .;
• bogga 120 (taariikhda wareejinta lacagta miisaaniyadda) - 02.26.2016 .;
• on khadadka 130 iyo 140 waxaa lagu soo bandhigaa xaddi u dhigma.

Marka la xisaabinayo cashuurta muddo hore loo baahneyn lacagta iga lexejeclaysan, wuxuu ahaan doonaa celinayo in account qofka ee. kormeerka waa in la soo gudbiyaa utochnenku 2-god, iyo jeega wareega.

lambarka tixraaca waa in dhigma asalka ah oo uu qaadan doono taariikhda hadda. In berrinkii shahaadada ee Boondhiga, iga lexejeclaysan, cashuurta in la buuxiyo by xog cusub. line The "Baahnayn in la hakiyo lacagta" weli madhan.

Return god fuliyay sida ay xeerarka caddeyn in Art. 231 NC. Habkani waa la fuliyay in saddex bilood laga bilaabo taariikhda la helo codsiga. Lacag xisaabsan kartaa lacagta canshuurta mustaqbalka by shaqaalaha oo dhan, kaas oo canshuurta dakhliga waxaa la siiyaa.

Nidaamku wuxuu yahay sida soo socota. Shaqaaluhu qoray soo celiyo cashuurta dakhliga shakhsiga dheeraadka ah. Loo shaqeeyeha wuxuu leeyahay 10 maalmood si ay ula IRS galeyso codsigaada. Xaaladdan oo kale lacagta lagu tiriyaa in xisaabta ee ururka. Sug jawaabta ka Service Tax Federaalka muddo dheer ma loo baahan yahay. Waxaa fiican in la bixiyo qofka shaqaalaha ah ee ay kharash gaar ah. Dib u dhaca lacagta dakhliga oo halis ku rigoore mashaqo at heerka of mid saddex-boqol oo ah heerka CBR wuxuu u abuuray maalinta daahsan.

Waxa intaa dheer in warbixinta aad u baahan tahay si ay u siiyaan laga soosaaray ka soo diiwaanka canshuurta dakhliga shakhsiga ah, shahaadooyinka, waraaqaha baadi-saxo iyo bixinta raschetki. Inta ay la soo celiyo canshuurta waa in la muuqataa in line 090 habka warbixinta accrual ah.