Ngo-2021, imithetho yentela yashintsha kakhulu: I-UNVD ekhanseliwe, yandisa ubukhulu bokusetshenziswa kwe-patent kanye nemikhawulo engezelwe ohlelweni lwentela olulula. I-Magazine "Delobanka" isivele ishicilele izindaba zokukhansela kanye nokubuyekezwa okuningiliziwe kwelungelo lobunikazi. Isikhathi sokubhekana nokulula. Sitshela ukuthi imikhawulo yashintsha kanjani, imithetho yokubala izinkokhelo kanye nokulethwa kwezimemezelo ku-USN.
Uma ufuna ukwazi ngazo zonke izinguquko ngomzuzu, funda isibuyekezo esifushane ekugcineni kokuqukethwe.
Lapho umdwebo akhanseliwe, osomabhizinisi baqala ukudlulela kwilungelo lobunikazi, ekuzisebenzeleni noma elenziwe lula. Kepha uma imibuso emibili yokuqala yentela ingakhethwa nganoma yisiphi isikhathi, khona-ke i-Transition term e-USN ilinganiselwe.Njengomthetho ojwayelekile, inkampani ne-IP yaziswa ngoguquko ukwenza lula kuze kube nguDisemba 31. Kulokhu, bagcwalisa ifomu lenombolo 26.2-1 bese belithumela ekuhlolweni kwama-FTS endaweni yokubhaliswa kwebhizinisi. Uma ungenaso isikhathi, khona-ke i-IP idluliselwa kwi-Patent noma ekuzisebenzeni, kanye nezinhlaka zezomthetho zihlala ezinhlelweni zentela ezijwayelekile ngasekupheleni konyaka.
Kepha kukhona okuhlukile. Uma ngekota yesine ka-2020, ibhizinisi lisebenze ku-UTII, kungenzeka ukuhambisa isaziso kuze kube uMashi 31. Kubalulekile ukuthi imali engenayo yenkampani noma i-IP yezinyanga eziyisishiyagalolunye zokuqala ezingama-2020 ayidluli ama-ruble ayizigidi eziyi-112,5.
Kwenziwe lula izinhlobo ezimbili:
Imali engenayo. Khokha intela ku-USN kuphela kusuka etholwayo etholakele. Uthole ama-ruble ayizigidi eziyishumi - ukhokhe ama-ruble ayizinkulungwane ezingama-600 ngesilinganiso esingu-6%.
Imali engenayo izindleko. Khokha izintela kuphela ngenzuzo. Bathole ama-ruble ayizigidi eziyishumi, bachitha ama-ruble ayizigidi ezi-5 - bakhokha ama-ruble ayizinkulungwane ezingama-750 ngesilinganiso esingu-15%.
Sitshele esihlokweni sethu kunezinhlobo ezahlukene nokuthi iyiphi engcono ongayikhetha. Uma ungazange usebenze e-USN, kepha uhlela ukuyifunda.
Kukholakala ukuthi izinga le-UPN "Imali engenayo" lilingana no-6%, futhi ngokuya nge-USN "imali engenayo izindleko" lilingana no-15%. EMoscow, lokhu kuyiqiniso. Kepha kwezinye izifunda, amanani ahlukile. Isibonelo, eSt. Petersburg, bathatha ama-7% kuphela enzuzo, nase-Ivanovo Region kuphela ama-4% weholo. Ozakwabo abavela ku- "1C: Yayo" yenze itafula ngamanani okulula kwesifunda ngasinye. Sebenzisa!
Sebenza ku-USN kungaba inkampani ne-IP, elandelwa yimikhawulo emibili:
Imali engenayo yonyaka - azikho ngaphezu kwama-ruble ayizigidi eziyi-150;
Inombolo yabasebenzi ephakathi yonyaka ayikho ngaphezu kwezisebenzi eziyi-100.
Phambilini, uma okungenani eminye imikhawulo idluliswa, inhlangano yahunyushelwa ohlelweni lwentela oluvamile. Kepha kusukela ngo-2021 imithetho isishintshe kancane.
Kusukela ngoJanuwari 1, 2021, umbuso wentela wesikhashana usebenza "kwabaphula umthetho" wezimo ezijwayelekile. Imikhawulo izonyuka:
Imali engenayo yonyaka - azikho ngaphezu kwama-ruble ayizigidi ezingama-200;
Inombolo ephakathi ayinabasebenzi abangaphezu kwe-130.
Uma osomabhizinisi bamukela umsebenzi wesisebenzi se-101st noma bathole ama-ruble angaphezu kwezigidi eziyi-150, uzohlala enza lula. Kepha kuzokhokha okuningi: 8% kusuka emholweni noma ama-20% avela umehluko phakathi kwemali engenayo kanye nezindleko.
Amanani ahlanganiswe ngazo zonke izifunda. Zisetshenziswa kusukela kwikota, lapho imali engenayo noma yabasebenzi idlula imingcele ejwayelekile. Uma usomabhizinisi akaphuli imikhawulo yemodi yokushintsha, kusukela kusuka ngoJanuwari 1 woNyaka oMusha kuzobuyela ezimeni ezijwayelekile. Uma kwephulwa - kuzokuvula.
Amanani amasha avumelekile kuyo yonke ikota, eyenzekile.
Isikhathi sokushintsha asithinti inqubo yokubika. Ukuphela koshintsho kuyisimemezelo esibuyekeziwe. Ungeze imigqa namakhodi isikhathi sokushintsha. I-oda lokugcwaliswa nokunikela ayizange lishintshe. Ngo-2020, osomabhizinisi bahambisa izimemezelo ezindala, kepha ngo-2021 kuphela abasanda kuzwa abazothatha.
Bala ngokwesibonelo. IKazan Enterpreneur Rifat ingumnikazi wenethiwekhi yezindawo zokudlela eziseTatar cuisine. Isebenza ngokulula futhi ikhokha u-10% kusuka umehluko phakathi kwemali nezindleko. Ake sithi ngo-2021, iRifat izosebenzisa ama-ruble ayizigidi eziyi-140 ngebhizinisi, futhi athole izigidi eziyi-180. Le yindlela imali engenayo kanye nezindleko ezindaweni ezizobukeka ngayo.
Lokhu kusho ukuthi ukubala izinkokhelo kusengaphambili ekusetshenzisweni kwe-RIFATS kuzoba njalo.
Qaphela: Kukota yesithathu, imali engenayo yebhizinisi ye-RIFAT izodlula ama-ruble ayizigidi eziyi-150. Lokhu kusho ukuthi inani lesilinganiso lizosakazeka kulo lonke imali osomabhizinisi kwikota yesithathu. Izinga elisha lizosebenza kuze kube sekupheleni konyaka. Kepha njengoba uRifat awedluli umkhawulo ophelele wama-ruble ayizigidi ezingama-200, kusukela ngonyaka we-2022 uzobuyela ezimeni ezijwayelekile zokwenza lula.
Umthetho ojwayelekile wosomabhizinisi: Inkampani noma i-IP ihunyushwa ngokuzenzakalelayo ngesisekelo, uma bedlula enye yemikhawulo yokuguqulwa kokulula. Isibonelo, uma uthatha isinqumo sokusebenza ikhasimende le-131 State noma uthole ama-ruble angaphezu kwezigidi ezingama-200. Ngakho-ke, osomabhizinisi abanethuba elikhulu kubalulekile ukulawula imali.
Uma kungekho sikhathi sokubhekana ne-accounting, ungaxhuma i-Delobank Cloud Accounting. Le nsizakalo izosiza ukulandelela imali engenayo kanye nezindleko, ukubala yonke intela, ifomu bese udlulisa ukubika. Futhi uma unemibuzo, ama-accountants anolwazi azokusiza ubhekane nabo.
Kwesinye isikhathi izinkampani zilahlekelwa amalungelo azo okusebenza ku-USN uma ukunqatshelwa kwesigaba 3 se-Article 346.12 yekhodi yentela yephulwa. Esikhathini esiningi, bahlobana nomkhakha womsebenzi, ngakho-ke izinkampani ezinjalo ze-FTS zenqaba ngokushesha ukuguqulwa kokwenza lula. Isibonelo, amabhange, imali yokutshala imali, ama-pawnshops. Kepha ezinye izinto zingavela ngesikhathi somsebenzi:
Le nkampani yavula igatsha.
Inkampani noma i-IP yaqala ukukhiqiza izimpahla ezihamba phambili.
Inani elisele lezimpahla ezihleliwe zedlula ama-ruble ayizigidi eziyi-150.
Inkampani noma i-IP yaqala ukukhipha futhi ithengise amaminerali.
Bangaphezu kuka-25% wenhlokodolobha egunyaziwe edluliselwe empahleni yenye inhlangano.
Inkampani iya ohlelweni lwentela oluphelele kwikota, lapho kuvela esinye sezici. Uma ekupheleni konyaka kuzonyamalala, ungabuyela ku-Simple futhi.
Ngo-2020, bandisa amaholide entela ngokwekwenza lula kosomabhizinisi abathile. Manje bazophela ngoJanuwari 1, 2024 kuphela. Ungakhokhi izintela eminyakeni emibili yokuqala yokusebenza ungaba osomabhizinisi abangaba:
Okokuqala ngqa ebhaliswe njenge-IP.
Isebenza emkhakheni wezenhlalo, wesayensi, noma inikezela ngezinsizakalo zasendlini.
Ingena kulezi zindawo azikho ngaphansi kwama-70% wemali ephelele.
Uhlu oluthile lwemisebenzi ngokusho kwalo amaholide entela anikezwa ngalo, iziphathimandla zesifunda zisungula. Njengethuba lokuthola amaholide entela. Isibonelo, izifunda zaseSamara nezindawo zaseRordovia, uMododia kanye neChuvash Republic sezikhansele iholide. Kepha iziphathimandla zaseSt. Petersburg, izifunda zeSverdlovsk naseChelyabinsk zigcinile.
Bheka uhlu lwezifunda futhi uthole uhlu lwemisebenzi ngolwazi lwenkomba "ConsultentPlus".
Uma osomabhizinisi bedlula imingcele yemali ejwayelekile kuma-ruble ayizigidi eziyi-150 noma isimo sabantu abayi-100, bakhokha izintela zombuso wesikhashana. Okwe-USN "Imali" - ngesilinganiso esingu-8%, "imali engenayo izindleko" - ngesilinganiso sama-20%.
Imodi yokuguqula isebenza kwikota lapho omunye wemikhawulo eyeqile. Uma ibhizinisi lingadluli emikhawulweni yama-ruble ayizigidi ezingama-200 kwimali engenayo kanye nabantu abayi-130 kubasebenzi, izobuyela ezimeni ezijwayelekile kusukela ngonyaka omusha.
Imvamisa, ungaya e-USN kuphela ngonyaka omusha. Kepha uma ngekota yesine ka-2020, ibhizinisi lasebenza nge-UNVD, kungenzeka ukuhambisa isaziso kuze kube uMashi 31, 2021.
Osomabhizinisi bazohambisa isimemezelo esisha ngo-2021. Ungeze imigqa namakhodi wemodi yokuguqula.
Uma i-IP yaqala yaqoshwa futhi yaqala ukusebenza emkhakheni wezenhlalo, wesayensi noma ukukhiqizwa, izothola amaholide entela kuze kube sekupheleni kuka-2023. Izinhlobo zomsebenzi nezimo zincike esifundeni.