USN "mari kubvisa mari" - inoenzanirana, chizvidavirire uye kukarukureta

Development zviduku uye svikiro kadikidiki nemabhizimisi Russia ine musoro reserves. Zvisarudzirei pachako: SME mugove muna GDP anenge 21%, kuti mabasa musika rinosanganisira kwavari 23.4%. Nyika tsika inoratidza mufananidzo uyu 2-2.5 nguva kwirirei. Best tsika kukura madiki uye svikiro kadikidiki vaunganidza muUnited States, France, Great Britain. It anotenda kuti kukura SMEs anopa upfumi kutsiga nyika, sezvo nyore kuchinja kuti dzakasiyana-siyana makro-zvoupfumi kuchinja.

Zvokukura kukura Russian mutero mutemo nokuda SMEs

Chinokosha wedzera kuti kukura SMEs ndiye mutero hurongwa. nadzurudzo Its muRussia kwakatanga 90s (reSoviet gadziriro bhizimisi iri nyore aisatarisira). Tanga ichi magadzirirwo kwacho yakatangwa muna 1996 maererano Federal mutemo "Panenge itsanangudzo hurongwa mitero." USN "mari kubvisa mari" uye, sezvo imwe nzira, USN "Income" zvaipiwa sezvo kusarudza aivabatsira mutero mutoro kuna yotunga Entrepreneurs. Vakanga vatevera muna 1998 ne "The mutemo pamusoro vabatane mutero pamusoro zvakaverengerwa mari ..." pamusoro mamwe mabasa. Uyezve nani nokure wehurumende murau basa kwakaratidzwa muna 2013 pamwe kuitwa Mutemo "On the bvumidzwa mutero."

Kubatsira kwainoita mutero hurongwa

Nokusuma rimwe mutero Entrepreneurs zvinganaka munhu here nyore mutero ndizvidavirire iyo anobvumira kunyange vanhu vasina ndizvidavirire ruzivo chaiyo, kuti zadza mazita rokuzvidavirira - Journal of Financial mari uye zvekushandisa. Izvi danda zvinyorwa zviri wakachengetwa sezvakatenderanwa USN nzira. "Income kubvisa mari" - nhamba akatsunga zvakananga kubva magazini. Kamwechete pagore, akapa mutero kudzoka uye dzinoshuma avhareji mudonzvo. The marongedzero SMEs ndicho ari chaiwo mutero kuti pamutemo masangano chokuita nzira mutero kuna akawedzera cost, unotiranga, pfuma, uye nokuda IP - mutero pamusoro mari rokudzora vanhu uye pfuma vanhu.

Zvinofungidzirwa kuti nokuda apa mutero Optimization basa rinonyanya pamusoro kubatsira mutengi zvinhu uye mabasa kunobatsira ne 10% yakawanda, iyo inosimudzira kukura Purofiti dzinenge 30%.

Tibatwe - kumbomira mabhizimisi

Yezwi itsanangudzo mitero hurongwa waanodzikisira mari kuti webhizimisi panguva apo basa chaiitirwa rakapotsa. Kana panguva iyi hapana kufamba mari mubhangi Nhoroondo panguva bhokisi muhofisi, ari entrepreneur yacho, maererano nokuraira Bazi Finance № 62n pakati 10.07.2007, mutero simba iri kwainoita kwepachena "zeros" ne 20 January inotevera gore, izvo hapana risingabereki hake.

Mitemo iri kushandiswa "mutero Chakarerutswa"

Chitsauko 26,2 yeRussian Mutero Code zvakajeka ichikutadzisa kukura yebhizimisi kodzero kushandisa itsanangudzo mutero hurongwa. "Income kubvisa mari" kana setsikawo "Income" sezvo mutero nechigadziko anogona akashandisa entrepreneur (repamutemo) ari akapoteredza itsanangudzo marongedzero bhizimisi maererano zvimwe zvinodiwa.

"Yokudzidza mitero" inokurudzirwa kana yesangano iri kambani asingapfuuri 100 000 000 rubles., Staff ari achingopiwa vashandi ane zana, uye zveminda nokuti gore hakuiti kupfuudza mamiriyoni 60 rubles. Muchiitiko chino, kusangana guru mvumo pakati peboka zvimwe zviri pamutemo masangano havafaniri kuva 'kubvisa-pamwero "25%.

Variants of Chakarerutswa hurongwa

Taxpayer kuti zvinogutsa pamusoro nzira, akapiwa rusununguko kusarudza mhando STS: mari kubvisa mari kana kwakakomba mari kubva marudzi ose ezvokutengeserana basa richava kuzvipira akasarudzwa navo sezvo hwaro mitero. Muchiitiko chokutanga, mutero unodiwa ndiyo 15%, 6% yechipiri. Kusarudza wechipiri ishoma, izvozvo kunobatsira kana basa basa panguva nemutengo wakaderera.

Zvinofanira kucherechedzwa kuti pamwero 15% inofanira kushandiswa yokuchengetera uye kufunga magwaro achisimbisa mari. Ndivo vaiita rutapudzo yevateresi kubhadhara. USN zvazvingava "mari kubvisa mari" kazhinji vaiona kuva zvinobatsira uye vanamuzvinabhizimisi pedyo kwavo basa bhizimisi. Saka, zvingangoita kuti kusarudza nezvechisarudzo ichi USN.

Kana isu kutaura muitiro kubhadhara chete mutero, zviri rwakabhadharwa kuna bhajeti somunhu pasi muripo, zvakatemwa inobva kumhanya yapfuura nguva. Kuwedzera mutero mari, ari entrepreneur uyewo fanira kunoita mari vasiri budgetary mari.

Mumabhizimisi ezvinhu, zvinofungirwa kuti itsanangudzo mutero hurongwa wavanotipa nyore kutanga bhizimisi, kunyanya kana mutero anosarudzwa USN "mari kubvisa mari", kureva pamwe risingamboshandisi mutero nechimwe.

mutero kuzivisa

Nzira yokupedzisa kuzivisa pasi itsanangudzo mitero marongedzero pamutemo masangano uye mumwe Entrepreneurs chinopiwa muChitsauko 26,2 kubva Tax Code. Muzvinabhizimisi kana akaundendi (mukuru), pamutemo masangano uye mairi anoita kuripwa chete mutero iri bhajeti iri imwe nguva puranga. Declaration of USN yokupedzisira gore available:

- Masangano - kuna March 31;

- Entrepreneurs - kusvikira 30 April.

zveminda USN

Russian Tax Code ari chikamu nyaya. 26,2 rinotsanangura mapoka matatu mari kufungwa nevanhu pamutemo masangano uye munhu Entrepreneurs mu kwainoita mutero hurongwa:

• kubva pakutengeswa mabasa (mabasa);
• kubva kutengeswa kodzero uye pfuma (kunorondedzerwa Article 249 Tax Code.);
• nonoperating mari (maererano Article 250 NC).

Panguva iyoyo sezvo mari haibatanidzi risiti mari, akanyorwa Art. 251 of Tax Code.

Kana sangano kana munhu entrepreneur kushanda itsanangudzo mitero hurongwa, anogamuchira mibayiro kubva neimwe kambani, uye uchinyora kambani inobhadhara, akabata uye Transfers ari yemakambani mari mutero, ukuwo Art. 214, 275 kubva Tax Code, muchiitiko ichi, mibayiro hadzina murimo nokuti mari yacho wacho sangano. The mari rinorondedzerawo kuna vose pfuma akagamuchira sechipo, uye akauya pasi chibvumirano zvokutsinhanisa, sezvo pfungwa ne itsanangudzo hurongwa mitero. Income kambani kushanda pasi itsanangudzo hurongwa, zvinosanganisirawo mukana pamutemo kukakavadzana akawanda. Somuenzaniso, kunyora mu mari Kufambira vakapiwa.

Recommended mabhizimisi arege kuita panyaya iyi zvisingakoshi nharo nevateresi nezviremera, uye pachine kugamuchira maonero avo (parizvino isingadhuri). Maererano p. 1 tbsp. 346,17 yeRussian Tax Code musi okutambirwa mari nokuda kana mari ndiwo musi okutambirwa mari. Entrepreneurs vane hunobatsira basa pamwe vamwe vanosarudza prepayment, iva nechokwadi kuti uzive wepamutemo dudziro chinokosha pamusoro nyaya.

mari USN

Entrepreneur kana repamutemo vanoshandisa itsanangudzo mutero hurongwa, anofanira kufunga chete mari avo kuti dzinoenderana munhu inopiwa Article 346,16 kubva Tax Code. Tax zviremera collate rakaziviswa muridzi variritire rapfuura gore pamwe chaiko, zvinyorwa yepakutanga akabvuma vakanyoresa zviri akavhiyiwa bhuku (wakakwana magwaro pachavo) danda. Naivowo kunyatsoongorora kuongorora mari uye kukanganisa mutero mhosva.

Yokudzidza mutero hurongwa, kana generalize, achipfeka mari yakadaro, izvo chokuita bhizimisi huru. Izvi zvinosanganisira Somuenzaniso, zvinosanganisira:

• rwokutenga, kuvaka, kugadzira, chirimwa uye midziyo;
• kuzviwanira kushanda guta;
• risi;
• remuneration;
• nemitero uye fanira kubhadhara;
• yekufambisa;
• kufamba;
• mari SERVICING kumabhanga.

Entrepreneurs vanofanira kuziva kuti vatevedzere kuchengeta zareglamentirovannogo mazita yakagadzirirwa itsanangudzo hurongwa mitero. Mari, sezvo tichida kubvunza yakaoma mazita anotaurwa munyaya 346,16 kubva Tax Code.

Zvinoreva "mitero Chakarerutswa" zvoupfumi

Sezvo tsika inoratidza ichi mitero maitiro kwakakurumbira chaizvo mubhizimisi kutanga kupota. Zvechokwadi, hwava bhizimisi, kuwedzera takasununguka, kubudikidza parameters ayo kuwira pasi nzira dzekuziva kuti "mitero itsanangudzo" uye nokudaro anoponesa mari tichishandisa zvaunoda mitero.

Zvisinei, kuenda mhiri kwemari mamiriyoni 60 rubles. kana midziyo rubles mamiriyoni 100.., 100 munhu mudonzvo, kambani maererano pfungwa yawo budiriro vanofanira kuenda VAT mutero, mari mutero, uye zvichingodaro. d. Kureva kuti, mutero USN "mari kubvisa mari" vanofanira kushandawo achasiyiwa kuti vashandirwi. Zvisinei, vamwe vavo kuramba kufunga kare Mapato, kwete kunzwa zvitsva zviri bhizimisi rako kuti akakura kubva "pfupi bhurukwa" - mikana kuvandudza zvibereko; kukwezva makambani matsva; anoitwa munyika pezvakaitwa; kuderedza mugove yaiona mari; kuvandudza mamiriro ezvinhu kuti pamwe inopiwa vakaroorana. Vakazviita sei?

Chakagadzirwa "tightening" chehupenyu nyore mutero

Panzvimbo Kuenda itsva kuita zvinodiwa, mabhizimisi izvi uchishanda "mu yekare", zvikurukuru, vachiedza kuchengetedza mutero zvinyorwa USN "mari kubvisa mari". Akadaro-kuva Entrepreneurs, pane kuvaka chitsva yemakambani chimiro, ndinoona chokutanga paakasika chakagadzirwa prerequisites kuti ndichengetedze kare mutero wavanobhadhara inopiwa chete mutero ne "Yokudzidza mutero hurongwa". Ivo vakarambana ayo yemakambani chivako kupinda yoga nomutemo masangano, chimwe nechimwe inowira pasi nzira dzekuziva ari itsanangudzo mutero hurongwa. Zvisinei, izvozvo nzira kwavari somugumisiro ane inokosha mukana cost, riri chii tichaedza kuratidza pazasi.

KweSangano uye fiscal mari "Kupwanya" ari zvebhizimisi mamiriro

Pamutemo, mumwe akadaro Mini-zvebhizimisi - akazvimirira uye ane utungamiriri "ake". Chaizvo - "sefuro". Entrepreneur-muridzi, pane centrally uye zvakanaka kutarisira zvose zvinonyatsorehwa nemamiriro "United Center", tinofanira kutaurirana nemumwe kwayo "muranda". Uku kubva dzekare utariri kuti kurongwa ukama zvinoomesa uye Inovhiringidza gwaro Mini-emakambani, hazvina kuoma kuona ruzivo mutero nyanzvi. Nzira kuti kuita entrepreneur anoti nhoroondo yake itsanangudzo mutero hurongwa "mari kubvisa mari" kusina, nechekare aishanda panze uye zvinotitsausa kubva bhizimisi chaiyo mari.

Bhizimisi chaiyo mutengo madonhwe

Zvisinei, vamwe Entrepreneurs vanobudirira kuumba uye kutarisira "ichiparara" mamiriro. Zvisinei, nokufamba kwenguva, mubvunzo unomuka nechitarisiko mubhizimisi iri guru boka kana pakutengeswa kwazvo. The Kushandiswa itsanangudzo ezvinhu mitero mune muzviitiko izvi, sezvo tinonzwisisa, zvakare anova kumutadzisa. Vanoita ane tsanga yomunyu kusarudza akagoverwa pamusoro chikamu bhizimisi, vanokoshesa Optimization uye kuzvidzora. Zvino profitability zvemabhizimisi ichi, akapiwa dubious nzira mutero incentives, vari remeasured kushandisa multiples zvemari. Izvi - bhizimisi chaiyo mutengo Falls.

mhedziso

Special mutero Gwaro (uko kuRussia uye itsanangudzo gadziriro mitero) riri kuitwa munyika dzakawanda pachinhu diki uye svikiro kadikidiki bhizimisi. Sei remangwana Russia ingachinja muchimiro mutero kutsigira diki uye svikiro kadikidiki mabhizimisi?

maonero edu kuti hatifaniri reinvent vhiri iyi zvakanaka kugumbuka nyaya. A zvikuru vaizotibata zvikuru kushandisa zvakaitika dzimwe nyika. Somuenzaniso, muUnited States, Britain uye France. nyika ava, oddly zvakakwana, vanoratidza nzira dzakasiyana kuti mitero, achibatsirwa masero duku mabhizimisi kukura.

Maererano nenyanzvi, inonyatsobudirira purogiramu ehurumende anotsigira mabasa muUnited States, vari vakaziva nyika mutungamiri kukura SMEs. Pane mutero neChikomonisiti Munyika Itsva akashandisa kuripwa mari yemitero panguva yakaderera. .. Somuenzaniso, kana pagore basa mari idukusa $ 50 zviuru, zvino kushandisa imwe mutero unodiwa 15%, ane zvimwe yakawedzera zvakaoma zviri kuwanda $ 50-70 zviuru ukuwo, kunowedzera uye mutero kubva muzana -. 25%.

Kusiyana United States, France, kufanana Russia, ari kushandisa inokosha zvaunoda mutero neChikomonisiti kuti SMEs. Saka 50% kwakaderedza SME mitero mune itsva maindasitiri. Kune "nyika Musketeers" noruremekedzo kuti diki basa humán muitiro kunonoka mitero.

The British saizvozvo nenzira yakasiyana :. Havasi kuzivisa diki uye svikiro mabhizimisi, pfungwa, vakapiwa Entrepreneurs ane mari zvishoma pane £ 15 zviuru kodzero kushandisa kwainoita kuzivisa, kunyanya kwete "kuwana mhosva" kuratidza mashoko avo kuita uye mabasa. Rinokosha zvemutemo rubatsiro British mabhizimisi ndiyo une yavo inokosha mberi kubhadhara (panyaya pagore zvikwereti zvemari nenguva uye chimiro vari Akadzimwa nokuti gore idukusa 500 £.) Kuti Albion, munewo mutero incentives kuti kutanga-ups kutenga muzvigadzirwa michina.

Iyo nzira Russia achaenda mberi kukura mutero mitemo pamusoro SMEs? Izvi zvichaita kuvimba kuitwa mitemo kuMudzidzisi kubudikidza wevatariri, iyo achasarudza vokuRussia pachavo.