Mitero hurongwa. Types uye kushandisa nuances.

The huripo mugadziriro mitero, marudzi uye nzira nokuda chikumbiro takatsunga ne dzichichinja mitemo, zvinopa zvoupfumi vatambi mikana yakakwana kuti optimize kukura vachibhadhara kuti bhajeti, uyewo mavhoriyamu ari mashoko zvemari. Practice inoratidza kuti vakawanda vemabhizimisi varidzi zvakaoma chaizvo kunzwisisa dzepamutemo nezvehukorokodzwa yacho, nokudaro vachikonzera zvemari nezvinhu uye matambudziko nevateresi zviremera. Ndezvipi unowanzosangana simuka kana Entrepreneurs kutanga bhizimisi?

1. "Yokudzidza mitero" kana chikuru nzira?

Chisarudzo ichi chinoitwa zvichienderana zvechadenga mutengi hwaro. Vanozvitutumadza basa nevanhu uye mabhizimisi kuti kushandisa mutero neChikomonisiti, zvakakodzera chinja kusvika kwainoita mutero gadziriro, kuronga pamwe emakambani - VAT Vanobhadhara, Vanonzvenga zvinokurudzirwa kugara zvinonyatsorehwa hurongwa. Uyewo, "uproschenku" rinogona kushandisirwa makambani mubasa-siyana nemasangano basa: kuchenesa, Consulting, odhita, zvekushandisa mabasa, etc. The chikuru muoti hunokosha kuti makambani kuronga huru Wholesale vazvo, kugadzira zvinhu, uyewo kutengeswa midziyo zvinodhura, sezvo anobvumira kugovera vatengi ayo ane inivhoyisi pamwe VAT. Zvinofanira kusimbiswa kuti yemakambani kushandisa "Yokudzidza mutero hurongwa", vane kodzero pasi zvinyorwa kuna VAT, asi mutero akazvipira anofanira zvakazara hwakatamisirwa bhajeti. Saka, kushandiswa yaaizova dzinenge zvakunoreva, sezvo rinobatanidza kuwedzera mitengo.

2. kana kambani iri kushanda siyana vatengi?

Muchiitiko chino, tinofanira kubvunza nyanzvi, panguva iyo nyanzvi tichaongorora zvechadenga zvebhizimisi uye kuona zvakanaka bhizimisi-chivakwa zano. Tax Optimization anogona kushandiswa chero rinokosha hurongwa mitero, mhando uye zvaidiwa chikumbiro kuvimba zvachose zvariri basa. Saka, retailers anogona kuronga hofisi chitoro dhipatimendi (kwete kupfuura 150 m2). Izvi ichashandiswa zvakaverengerwa mutero maitiro uye huru nzira. Zvinokosha kucherechedza kuti chitoro rokutengesa anozivikanwa, chinozoiswa pamusoro Retail zvibvumirano, zvisinei uwandu pakukurukura uye muripo nzira.

Enterprises kuronga kutenga imwe pfuma chinodhura, unogona uvhure chikamu kambani kuti achava "zvirambe zviripo midziyo." kambani iyi hwakatamisirwa itsanangudzo mutero maitiro uye wana ngadzirambe yesangano yacho pachangu, uye ipapo leases navo huru repamutemo unokubvumira haaripi pfuma mutero, uyewo kuti zvinyorwe mutengo risi kubhadhara. Uyewo, "muchengeti" rinowanzoshandiswa akatamisira kushanda nemakasitoma vasiri kufarira VAT yaanobhadhara. The kambani kushandisa UAT kunogona kusimbiswa kana zvakakodzera.

3. Ndechipi shanduro "mitero itsanangudzo" kusarudza?

Kushandiswa yeChirungu Chisina Kuoma ezvinhu mitero, mhando izvo zvisingapindirani dzokudzidzisa kukarukureta yomutero kunoenderana reshiyo zveminda uye mari yacho vachida. Yemakambani zvidiki mari here sarudza "zveminda 6%." rudzi Iri nyore kusvika zvevakomana, sezvo haatarisiri mutengo ndizvidavirire zviri yakanaka makambani kushandisa ari anoreva nhema pfuma uye kupa mamwe mabasa akadai. Zvikuru yaiwanzoshandiswa tsika nzira pakuverenga ari "Income - mari + 15%" nokuti unogona kuderedza mutero mujinga kubudikidza uwandu mari. Zvinokosha kusimbisa kuti mitero anogona kuita kuti nhoroondo chete mari raanotaura Art. 346,16 of Tax Code pashure kwavo muripo zvomene.

Chokwadi, pane dzimwe nuances kufunga pakusarudza mutero hurongwa. Types uye Misimboti kushandiswa mutero neChikomonisiti vane zvakawanda zvemitemo features, saka anokwanisa kugadzirisa nyaya iyi inofanira zivisai ruzivo zveakaunzi.