Ka ʻauhau o kēlā me kēia mea kālepa - he aha nā ʻauhau a me nā uku koi (nā uku inikua paʻa) e uku ai kahi mea kālepa iā ia iho a me nā limahana ma 2020.

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Aloha, e nā makamaka heluhelu o nā Manaʻo no ke Ola! I kēia lā e kamaʻilio mākou e pili ana i ka ʻauhau o kēlā me kēia mea kālepaʻo ia hoʻi: he aha nā ʻauhau ʻauhau aia he aha nā ʻauhau e uku ai ka mea kālepa ma kēlā me kēia ʻano a me he aha ka hōʻike ʻana pono e lawe ʻia e kekahi mea kālepa.

Ma ke ala, ua ʻike anei ʻoe i ke kālā e pono ai? E hoʻomaka i ke kālā ma ka ʻokoʻa o nā helu hoʻololi ma aneʻi!

I ke kaiāulu o kēia au, ua lilo ka pīhoihoi pilikino i mea makemake nui ʻia a hoʻopaʻa paʻa ʻia i ke kākoʻo o ka mokuʻāina. Nui nā polokalamu e kōkua iā ʻoe hoʻomohala ʻoihana liʻiliʻi i nā ʻāpana like ʻole, a ʻo kahi ʻāpana e like me ka ʻauhau ʻaʻole hoʻi i kaʻawale.

No nā mahele ʻokoʻa o nā mea kālepa, kahi koho o ka hapa nui kūpono a loaʻa kālā hoʻomalu uku o nā ʻauhauka mea e hāʻawi i nā poʻe ʻoihana ʻōpio i ka hoʻoikaika maikaʻi e ulu a me nā manawa kūpono e hoʻomaka ai i kēia kahua.

Mai kēia ʻatikala e aʻo ai ʻoe:

He aha ka manaʻo o ka ʻauhau ʻoihana ponoʻī a me nā ʻano o nā ʻōnaehana i hāpai ʻia;
No ke aha i makemake nui ʻia ai ka ʻōnaehana ʻauhau patent ma waena o nā mea kalepa hoʻomaka a he mea maikaʻi loa ia;
He aha nā ʻauhau a kēlā me kēia mea kālepa e uku ai ma ka OSN, STS, UTII, PSN a he aha nā hōʻike e waiho ai i kahi mea kālepa.
He aha nā lā palena palena no ka waiho ʻana i nā hōʻike no kēlā me kēia mea kālepa a he aha nā uku obligatory (paʻa) i ka moʻohelu kālā i manaʻo ʻia e ka mea kālepa ma nā ʻauhau ʻauhau ʻokoʻa.

E lilo kēia ʻatikala i mea pono no nā mea kālepa novice nāna i hoʻoholo e wehe i kahi mea kālepa hoʻokahi, akā no ka poʻe hoʻi e noʻonoʻo nei i ka hoʻololi ʻana i kahi ʻauhau ʻauhau ʻē aʻe i mea e hōʻemi ai i ka ukana ʻauhau.

Makemake ʻoe e ʻike i nā intricacies āpau o ka uku ʻana i nā ʻauhau no 2020? E nānā kikoʻī i kēia kumuhana i kā mākou ʻatikala!

E pili ana i nā ʻano ʻauhau o kēlā me kēia mea kālepa, nā uku inikua a me nā uku paʻa, he aha nā ʻauhau e uku ai kahi mea kālepa a me nā mea e hōʻike ai i kēlā me kēia mea kālepa.

1. Ka manaʻo a me nā ʻano o nā ʻōnaehana ʻauhau no kēlā me kēia mea kālepa (OSN, STS, PSN, UTII, ESHN) 📋

No kēlā me kēia mea kālepa, ʻo kekahi o nā pilikia koʻikoʻi i ke kūkulu ʻana i kāna ʻoihana ka wehewehe ʻana o ka ʻauhau ʻauhau. ʻO ia ka mea nāna i hoʻokumu i ke kaʻina hana no ka hana hou o ka mea ʻoihana hoʻokahi, ka uku ʻana i nā dute a me ka paʻakikī o ka helu helu kālā a me ka helu ʻauhau.

Ma loko o ke kiʻina o ke kānāwai ʻauhau o ka Lūkia Hui Pū ʻIa, i kēia manawa hiki i kahi mea kālepa ʻokoʻa ke koho i kekahi o nā ʻōnaehana a me nā ʻano hana nona iho:

ʻAno maʻamau (OCH);
UTII a i ʻole implied ʻōnaehana;
ʻŌnaehana maʻalahi (USN);
Palapala Sila Nui (PSN);
ʻAuhau Mahiʻai Huihui ʻia (UAT).

Hāʻawi ʻia ke aupuni ākea no kēlā me kēia kanaka a koi iā lākou e uku ʻauhau i kā lākou loaʻa kālā āpau. Hoʻohana ʻia ʻo UTII e nā mea kālepa i koho i kekahi ʻano o ka hana, e like me ka mahiʻai, a me nā mea e uku i nā uku i ka moʻohelu kālā ma ke ʻano he ʻauhau hui ʻia no ka loaʻa kālā. ʻO ka ʻōnaehana ʻauhau maʻalahi, e ʻae iā ʻoe e hōʻoluʻolu iā ʻoe iho i ka ukana o ka uku ʻana i kekahi ʻano o nā uku, ke hoʻololi nei iā lākou i hoʻokahi.

💡 ʻO nā uku ʻauhau āpau, a me nā hōʻike e pili pū ana, pono e faila ʻia i loko o kahi ʻoka a ma loko o nā palena palena i hoʻokumu paʻa ʻia e ke kānāwai. Inā ʻole, hiki i nā ʻauhau ʻauhau ke ʻohiʻohi ʻia e ka mana ʻauhau, ma ka hopu ʻana i ka waiwai pilikino, me ka ʻae a ka ʻaha.

Pono e noʻonoʻo pono ʻia kēlā me kēia ʻōnaehana ʻauhau.

1.1. ʻŌnaehana ʻauhau UTII (ʻauhau hui ʻia ma ka loaʻa kālā)

Ke hoʻohana ka mea kālepa iā UTII, ʻaʻole ia e uku i nā ʻauhau e like me ʻAuhau loaʻa pilikino, UST, VAT a me nā ʻano ʻē aʻe i hoʻololi ʻia e ka ʻauhau hoʻokahi i ka loaʻa kālā i helu ʻia. Koina uku like ʻauhaua 'inikua a hoʻomaha loa uku ka mea kālepa e like me nā ʻano ʻē aʻe.

Hiki ke hoʻokaʻawale ʻia kekahi mau kūlana e ʻae ai i ka hoʻohana ʻana o UTII:

Kahi o ka ʻoihana... ʻAʻole hoʻohana kēia ʻōnaehana i nā ʻāpana āpau o ka ʻāina, akā ma kahi wale nō e hoʻokumu ʻia ai e nā kānāwai a me nā kānāwai kū kānāwai.
ʻAno hana... Hoʻokumu ʻokoʻa ka papa inoa o ia ʻano i kēlā me kēia wahi;
Ka nele o nā ʻaelike ka hoʻokele hilinaʻi a i ʻole ka launa maʻalahi;
Ke komo ʻana o nā hui ʻē aʻe i ka hoʻokō ʻana i nā hana ʻaʻole ma mua o 25%.
Loaʻa ka hui aʻole kahi mea hou aku 100 limahana;
Aia nā mea ʻauhau nui aku ma kēia ʻāina.

Ma mua, ua hoʻolālā ʻia ka hoʻopau ʻana o kēia ʻōnaehana uku ʻauhau i ka hoʻomaka o ka makahiki 2018, akā na ke Kauoha Pelekikena i ka lā 2 Iune 2016, ua hoʻolōʻihi ʻia ka wā noi no UTII a hiki i Ianuali 1, 2021, ma muli o ke koi i waena o nā ʻoihana liʻiliʻi.

ʻO nā ʻano o nā hana i ʻae ʻia ai ka hoʻohana ʻana o UTII e hoʻoholo ʻia e ke kānāwai a i ka manawa a lākou e hoʻopili ai:

kālepa kalepa;
nā hana hana hoʻomoʻa lawelawe;
nā lawelawe kūloko;
lawelawe kauka holoholona;
hoʻoponopono, mālama a holoi kaʻa;
hoʻolaha;
nā lawelawe noho noho manawa ʻole;
a me kekahi poʻe ʻē aʻe.

He mea nui e hoʻomaopopoa hiki i Ianuali 1, 2017, ua hoʻoholo ʻia nā lawelawe o ka home e like me ka OKUN classifier, a ua pau ka hana. Ua hoʻokumu ʻia ka papa inoa o ia mau lawelawe e nā puke kūmole ʻo OKVED2 a me OKPD2, a ua hōʻike ʻia ka papa inoa hou e ke kauoha a ke Aupuni o ka Russian Federation No. 2496-r i hana ʻia ma Nowemapa 24, 2016.

I waena o lākou, malie, nā lawelawei kuhikuhi ʻia i ka hoʻoponopono ʻana i nā kāmaʻa, nā lole, nā wati, nā pono hana hale, ka hāʻawi ʻana i nā pono haʻuki no ka hoʻohana manawa pōkole, a me nā mea pilikino, a pēlā aku. Eia nō naʻe, ua hoʻohui ʻia nā ʻano lawelawe hou i manaʻo ʻole ʻia he home, no ka laʻana, nā lako hana maʻamau.

1.2. ʻŌnaehana ʻauhau USN (ʻōnaehana ʻauhau maʻalahi)

Inā koho kekahi mea kālepa i kahi ʻōnaehana maʻalahi, a laila hoʻokuʻu ʻo ia iā ia iho mai ka uku ʻana i kekahi ʻano ʻauhau (ʻAuhau loaʻa pilikino, waiwai ʻauhau) pani ʻia e hoʻokahi ʻauhau (EH), i helu ʻia ma muli o nā hopena o nā hana a ka hui. ʻO ke koena o nā uku, me ka inikua, uku ʻia ma nā ʻōlelo maʻamau.

Mea nui! Ke hana nei ia ʻōnaehana a hiki ke hoʻohana ʻia i loko o ka ʻāina, a hiki iā ʻoe ke hoʻololi iā ia i ka hoʻomaka o ka makahiki e hiki mai ana, me ka hoʻolaha ʻana i kēia ma mua i kēia manawa.

I kēia hihia, hāʻawi ke kānāwai i kahi hoʻololi manuahi a me ka manawaleʻa mai ka ʻōnaehana ʻauhau maʻalahi a hoʻi iā ia mai nā ʻōnaehana ʻē aʻe.

Eia nō naʻe, no ka hoʻohana ʻana o ka ʻōnaehana ʻauhau maʻalahi, aia nō kekahi mau kapu.

ʻO ka mea mua, e pili ana i ka loaʻa kālā, ua loli ka nui o ia mai Ianuali 1, 2017, i hiki ai ke hoʻonui i ka hoʻohana ʻana o ke aupuni i waena o nā ʻoihana liʻiliʻi, no ka mea:

ʻO ka loaʻa kālā i loaʻa ʻia e kahi hui e makemake ana e hoʻololi i ka ʻōnaehana ʻauhau maʻalahi mai 2017 ua hoʻonui ʻia a i 120 miliona rubles (ma mua he 60 miliona);
ʻO ka palena kālā loaʻa no 9 mau mahina o kēia makahiki (kahi i hoʻolaha ʻia ai ka loli hoʻololi o ka ʻōnaehana ʻauhau) ua pāpālua ʻia hoʻi - 90 miliona rubles, kūʻē iā 45 ma mua.
Ua hoʻonui ʻia ka waiwai i ʻae ʻia o ke koena o nā waiwai paʻa o ka ʻoihana mai 100 miliona a i 150 miliona rubles.

He mea kūpono e haʻi ʻia ʻaʻole hiki ke hoʻohana ʻia ka ʻōnaehana ʻauhau maʻalahi i nā poʻe ʻauhau āpau. ʻAʻohe ou kuleana e hoʻololi iā ia:

nā ʻoihana me ka ʻoi aku ma mua o 100 poʻe;
nā hui me nā mahele hou;
nā ʻoihana i ʻoi aku ka pākēneka o ke komo ʻana o nā ʻoihana ʻē aʻe 25;
ke uku nei nā mea kālepa i ka ʻauhau mahiʻai i hoʻohui ʻia;
nā loio a me nā notaries i ka hana pilikino;
nā hui hōʻaiʻē, nā pawnshops, nā kālā penihana, nā ʻoihana ʻinikua a me nā mea ʻē aʻe;
ʻoihana pili i ka piliwaiwai;
nā hui e hana nei i ka mākeke palekana;
nā hui kālā;
nā ʻoihana mai nā ʻāina ʻē aʻe;
nā keʻena ʻimi ʻimi pilikino hana ʻona;
nā hui e kaʻana like i nā huahana me nā hui ʻē aʻe.

No laila, pono e noʻonoʻo ʻia nā kapu i luna ke hoʻololi ʻia i ka ʻōnaehana ʻauhau maʻalahi a i ʻole wehe i kahi mea kālepa hou me kēlā ʻauhau ʻauhau.

No ka ʻike hou aku e pili ana i ka ʻōnaehana ʻauhau maʻalahi no kēlā me kēia mea kālepa, e ʻike i ka ʻatikala ma ka loulou.

1.3. ʻŌnaehana ʻauhau OSN (ʻōnaehana ʻauhau lehulehu)

ʻO kahi mea kālepa e hoʻohana ana i ka ʻōnaehana ʻauhau ākea e koi ʻia e uku uku no nā uku ʻauhau i hoʻokumu ʻia, pili iā ia, ma ke kumu holoʻokoʻa, inā ʻaʻole, ʻoiaʻiʻo, ua hoʻokuʻu ʻia ʻo ia mai kahi ʻauhau ʻauhau ʻē aʻe, i hiki ke hoʻoholo ʻia e nā luna ʻauhau ʻae ʻia.

Ke hoʻohana nei i kēia ʻano, pono e uku ka mea kālepa i nā uku aʻe:

ʻAuhau loaʻa pilikino (ʻAuhau loaʻa kālā pilikino) - ka ʻauhau pololei nui, kahi pākēneka o ka loaʻa kālā, mai i unuhi ʻia nā lilo, i hoʻopaʻa ʻia.
ʻAuhau hoʻohui waiwai (VAT) kahi ʻauhau hoʻokele i uku ʻia ma ka ʻāpana kumukūʻai i hoʻohui ʻia i ke kumukūʻai o ka huahana ma nā pae a pau o kāna hana a kūʻai ʻana, ma hope o ka hōʻea ʻana i ka mea kūʻai hope loa.
Nā hana like ʻole - nā ʻano uku āpau, ma loko o ke kumu o ke kānāwai, i ʻimi ʻia i ka wā e lawe mai ana i ka waiwai i loko o ka ʻāina a i ʻole ka hana ʻana i nā hana koʻikoʻi ʻē aʻe
ʻAuhau ʻauhau - uku i hāʻawi ʻia i kekahi mahele o nā huahana, i hoʻopili ʻia i kā lākou kumukūʻai a pili ʻole i ka loaʻa kālā i loaʻa.
ʻAuhau hoʻoiho minelala - nā uku no ka hoʻomohala ʻana i nā kumuwaiwai kūlohelohe;
Nā uku no ka hoʻohana ʻana i nā mea o ka holoholona lōhiu a me nā kumuwaiwai uku ʻia e nā mea kālepa e hana nei i nā hana me nā ʻano pilikino o ka hoʻohana ʻana i ka wai a i ʻole ke komo ʻana o ka holoholona;
Auhau halihali, Āina - nā uku mai nā mea nona nā kaʻa a me nā hoʻolālā ʻāina;
Auhau waiwai - uku kaukaʻi ʻia i ka cadastral waiwai o ka waiwai;
Auhau ʻoihana pāʻani kālā - hoʻonui i nā uku ʻauhau ke loaʻa kālā mai ka pili kālā.

No laila, ʻo ka hapa nui o nā hāʻawi i ka moʻohelu kālā e hoʻopili wale i nā ʻoihana e hana nei i kekahi wahi a i ʻole kekahi, ʻo ka hapa nui o nā ʻoihana e pili ana i nā ʻauhau maʻamau, e like me ʻAuhau loaʻa pilikino, VAT a kekahi.

Mea nui! Inā makemake nā mea kālepa, ma muli o nā peculiarities o kā lākou hana, e palapala i ka waiwai i hoʻohui ʻia (no nā mea kūʻai mai), a laila kēia ʻauhau ʻauhau na lākou. ʻo ia ka mea kūpono loa.

ʻO kekahi o nā hiʻohiʻona nui o ka helu kālā no ke kahe kālā, ke hoʻohana nā mea kālepa i ka ʻōnaehana ʻauhau laulaha, ʻo ia ka hoʻohana i kēia moʻohelu kālā lawelawe kālā.

ʻOi aku ka maʻalahi no kēlā me kēia mea kālepa e uku i ka ʻauhau loaʻa pilikino, hiki ke hoʻemi ʻia ka nui o ia mea e ka nui o nā hāʻawi ʻoihana a me nā hoʻoliʻiliʻi, ʻoiai nā mea kū kānāwai i ka ʻauhau loaʻa.

ʻO ke koho o ka ʻōnaehana ʻauhau he pākahi ia no kēlā me kēia hui, ma muli o ka ikaika a me nā nāwaliwali o kēlā me kēia o lākou a me nā kikoʻī o ka ʻoihana. Eia nō naʻe, no ka ʻoihana kūleʻa pono ia e hoʻomaulia pololei a me ka manawa kūpono e helu a uku i nā hāʻawi ʻauhau.

ʻŌnaehana ʻauhau no kēlā me kēia mea kālepa - PSN

1.4. Pūnaewele ʻauhau PSN (ʻōnaehana ʻauhau Patent)

ʻOkoʻa ka ʻōnaehana hoʻoilina o ka ʻauhau (PSN) mai nā aupuni ʻē aʻe, ʻo ka mea mua, no ka mea ʻaʻole ia e koi i ka faila ʻana o kahi hoʻihoʻi ʻauhau, a ua helu ʻia ka ʻauhau ma ka manawa e uku ʻia ai. Palapala Sila Nui - palapala hōʻoiaʻiʻo o ke kuleana e hoʻokō i kekahi o nā ʻano o ka hana ʻana ma kahi ʻāina.

Loaʻa ka patent no kekahi manawa ʻaʻole ma mua o 12 mau mahina a maʻalahi hoʻi ia no ka poʻe e makemake e ʻike i ka noi a me nā pono i loko o kahi māhele kūʻai, ke hoʻāʻo nei, no ka laʻana, kahi ʻoihana liʻiliʻi i ka manawa mua.

ʻO wai ka mea hiki ke hoʻololi iā PSN?

ʻAʻole hiki i nā mea kālepa āpau ke hoʻohana i ke kuleana e hoʻololi i ka PSN, akā ʻo nā mea wale nō e hoʻokō i kekahi mau ʻano o nā hana. ʻO kā lākou papa inoa, no ka hapa nui, kūlike i ka papa inoa o nā hana i ʻae ʻia ma UTII, i kaupalena ʻia i kahi papa o nā lawelawe a me nā kuhikuhi kālepa kalepa.

He aha nā ʻano o nā hana i hāʻule ma lalo o ka ʻōnaehana ʻauhau patent no kēlā me kēia mea kālepa.

ʻO ke kumu, nā hana hana, e like me ia, ʻaʻole i hoʻokomo ʻia i ka papa inoa o nā ʻano ʻoihana e ʻae ai i ka hoʻohana ʻana i ka lapaʻau makemake ʻia, akā ʻae ʻia nā lawelawe hana.

I ke aupuni patent, ʻo nā kaʻina hana no ka hana pono ʻana i nā waiwai e like me nā kapeta a me nā kapeta, nā kāmaʻa felted, nā mea hana lima, nā sausages, nā mea mahiʻai, nā ipu o nā coopers, nā ipu lepo, nā optics no nā aniani, nā moku lāʻau a me nā kāleka ʻoihana i hiki ke hoʻokō ʻia. ʻO ia, hiki iā ʻoe ke hōʻuluʻulu i kēia mau ʻano āpau, e like me ka hana ʻana i kahi hana lima a i ʻole hana liʻiliʻi me kou mau lima ponoʻī.

I kēia manawa, ka papa inoa o nā hana i ʻae ʻia e hoʻohana i ka PSN, ʻaʻole i loli mai Ianuali 1, 2016, hoʻoholo ʻia e ka ʻatikala 346.43 o ka Code Tax of the Russian Federation a me 63 mau mea. Eia nō naʻe, i kēia makahiki Medvedev D.A. ua hoʻokomo ʻia kahi pila e ʻae ana hoʻohana o PSN no nā ʻano ʻoihana... Eia hou, he kuleana ko nā luna āpana e hoʻonui i ka papa inoa o nā lawelawe aupuni no OKUN ma kā lākou teritori.

He aha nā palena no ka hoʻohana ʻana o PSN?

Aia kekahi mau kapu e pili ana i ka hoʻololi i kahi ʻōnaehana ʻauhau patent:

loaʻa ke ʻano i nā mea kālepa wale nō;
ʻaʻole hiki ke ʻoi aku ma mua o ʻumikūmālima mau kānaka i ka hui o nā limahana SP;
ʻAʻole hiki ke noi ʻia ʻo PSN inā pili ka pilina a i ʻole nā ʻaelike hilinaʻi.
i ka hanana i ka nui o ka loaʻa kālā mai nā hana patent i ʻoi aku ma mua o 60 miliona rubles, ua hoʻonele ʻia kēlā me kēia mea kālepa i kāna kuleana kuleana. Ke hoʻohui ʻia me ka ʻōnaehana ʻauhau maʻalahi, e helu ʻia nā loaʻa kālā i ka huina no ʻelua ʻano.

I ka ʻāina hea ka pololei o ka palapala Sila Nui?

I kulike ai me ke Kānāwai No. 244-FZ o 21.07.14 mai ka 2015, me ka ʻokoʻa o nā palapala Sila no ka lawe ʻana i ke ala a me ka hoʻokaʻawale ʻana o nā mea kūʻai aku, ka ʻāina o ka palapala hoʻo kaupalena ʻia i ke kulanakauhale, ka mea e hiki ai ke helu pono hou aʻe i ka waiwai o ia kuleana, akā e kaupalena ʻia ka ʻāpana o kāna noi.

He aha e hoʻoholo ai i ke kumukūʻai o ka palapala Sila Nui a pehea e helu ai?

Kumukūʻai palapala Sila Nui He kumukūʻai paʻa, a he mea waiwai ia e hoʻohana ai huina nui loaʻa kālā a ʻo ka ʻaoʻao ʻē inā haʻahaʻa ka loaʻa kālā. Hoʻokumu nā luna ʻāpana i ka loaʻa kālā makahiki (PAP) kūpono no kēlā me kēia ʻano o ka hana i kahi ʻāina i hāʻawi ʻia, i hana ma ke ʻano he ʻauhau ma kēia aupuni, a me ka helu ʻauhau, i ka nui o 6%, ua helu pono ʻia ma muli o kēia waiwai.

ʻO ka waiwai nui o kēia anakuhi - e pili ana1 miliona rubles, a ʻaʻohe pā palena iki mai ka 2015.

I ka helu ʻana o PSN, kahi manaʻo e like me pāluna deflator, ka mea e hoʻoponopono ai i ka waiwai o ka DRGP ma muli o nā hoʻololi o ke kumukūʻai i ka wā i hala ma ka ʻāina holoʻokoʻa. He kālā paʻa kēia no ka makahiki e hiki mai ana.

Ma 2020, ua hoʻonohonoho ʻia kēia lākiō ma 1.592 (i ka 2019 ʻo ia ka 1.518), no laila, ʻo ka waiwai nui o ka GVHD no ka PSN e like ia me 1,592,000 rubles.

Eia nō naʻe, he mea pono e hoʻomaopopo ʻia he kuleana ko kēlā me kēia wahi e hoʻonui i ka PVGD a 10 mau manawa:

no ka lawe ʻana i ke ala a me ka mālama ʻana o ka lawe alanui - a i 3 (ʻekolu) manawa;
no kēlā me kēia hana pilikino i nā kūlanakauhale me ka heluna kanaka o 1 miliona mau kānaka - a i 5 (ʻelima) mau manawa;
no nā lawelawe hoʻolimalima hale, lawelawe ʻana a me nā mea kūʻai aku - a i 10 (ʻumi) mau manawa.

I nā kūlana kūikawā, ka nui o nā limahana, ka nui o ka papahele kālepa a i ʻole ke keʻena kahi e hoʻokō ʻia ai ka lawelawe, ka nui o nā kaʻa, ka wahi no ka hoʻolimalima, a me nā mea ʻē aʻe, he mea nui paha no ka helu ʻana i kahi palapala hoʻoholo.

Nā pōmaikaʻi a me nā maikaʻi ʻole o ka ʻōnaehana ʻauhau ʻauhau

Ma waena o nā mea maikaʻi o ka ʻōnaehana ʻauhau patent penei:

ʻano haʻahaʻa, i ka hapanui o nā hihia, nā uku hoʻohiki;
koho kūʻokoʻa o ka wā noi palapala Sila Nui (1-12 mahina);
ke kuleana e loaʻa i nā palapala Sila Nui i ka manawa hoʻokahi ma nā wahi like ʻole a i ʻole no kekahi ʻano o nā hana.
ka nele o kahi hōʻike e ka faila ʻana i kahi hoʻihoʻi ʻauhau, no ka hopena, mālama i ka manawa a me nā kumukūʻai e kū mai ana i kāna faila ʻana a me ka hōʻoia ʻana;
Me ka ʻokoʻa o nā palapala hoʻoilina no ka mālama ʻana, nā mea kūʻai aku a me nā waiwai lewa, ʻaʻole uku ʻia nā makana palekana pilikino ma 2020. Aia wale ka penikala a me ka ʻinikua olakino, i ka nui o 20% o kāna uku uku.
ʻokoʻa ka ʻōnaehana UTII, hiki ke hoʻonui wale i ka papa inoa o nā hana patent e nā aupuni kūloko. ʻAʻohe o lākou kuleana e ʻokiʻoki.

ʻO nā ʻaoʻao maikaʻi ʻole o ka ʻōnaehana ʻauhau patent:

ka loaʻa o ka hoʻololi i kēia ʻano no nā mea kalepa pākahi, a ʻaʻohe kuleana o nā hui kū kānāwai i ka PSN;
papa inoa palena o nā ʻano hana ʻoluʻolu i nā lawelawe a me ke kūʻai aku kūʻai aku i nā puke liʻiliʻi;
nā kapu koʻikoʻi loa ma ka helu o nā limahana - ʻaʻole ma mua o 15 mau limahana no nā ʻano hana IP āpau;
ke hana nei i ke kūʻai aku a i ʻole ke kāpena ʻana, ʻo ka nui o nā wahi hana o ka hale 50 mau mika kūlike, ʻoiai ma UTII kēlā wahi he ʻekolu mau manawa ka nui;
e kaohi i ka loaʻa kālā i loaʻa i ka mea kālepa mai nā hana patent, kahi mea ʻaʻole e ʻoi aku 60 miliona rubles, pono e mālama i kahi puke loaʻa kālā kūikawā no kēia ʻōnaehana;
ʻo ka ʻauhau, ma ke ʻano o ka waiwai mau o ka palapala Sila Nui, e uku ʻia ma mua o ka pau ʻana o ka manawa ʻauhau, ʻaʻole ma hope o ka loaʻa kālā.
ka hiki ʻole ke hōʻemi i ka waiwai o ka patent e ka nui o nā uku ʻinikua i uku ʻia no nā limahana, ʻoiai ma STS a i ʻole UTII aia kekahi manawa kūpono. Eia nō naʻe, ke hoʻohana pū ʻia nā ʻano, he kuleana ko kēlā me kēia mea kālepa e noʻonoʻo i nā uku no ia iho i ka helu ʻana i ka waiwai o kahi loaʻa hoʻokahi a i ʻole e helu ʻia.

1.5. ʻO ka ʻauhau ʻauhau o ka ʻauhau mahiʻai i hoʻohui ʻia (ʻauhau ʻauhau hui ʻia)

ʻO ke kumu o ke aupuni ʻauhau ʻauhau i hoʻohui ʻia e hōʻemi i ka ukana ʻauhau nonā mea hana mahiʻai, nā hui no kāna hana ʻana, kūʻai, mālama ʻana, nā mahi iʻa like ʻole.

Ua wehewehe ʻia ka papa inoa piha i ka paukū 2.1. ʻO nā mokuna 346.2 o ka Code Tax of the Russian Federation, eia nō naʻe, ua hoʻomaka ʻia nā loli ma ka lā 1 Ianuali 2017, e like me ka nui o ka papa inoa.

Inā he nui nā mea a ka hui 70% ʻo ia ka mahele o nā lawelawe i hāʻawi ʻia i nā mea mahiʻai, a laila ʻo ia mau ʻoihana (me nā mea kalepa pākahi) ke kuleana e hoʻohana i kēia kaʻauhau uku ʻauhau.

Ua hoʻonele ʻia kēia kuleana i nā ʻoihana i loaʻa nā mahele hou e hana i nā huahana excisable, hana i ka ʻoihana piliwaiwai, nā ʻoihana kālā like ʻole.

ʻO ka pōmaikaʻi no kahi mea kalepa pākahi mai kēia aupuni he kūʻokoʻa ia mai ka uku ʻana i nā uku ʻauhau e like me:

ʻauhau waiwai, ka mea i hoʻoholo ʻole ʻia e ka nui cadastral;
Auhau loaʻa pilikino;
VAT (ke kāpae i nā lawe mai).

ʻO ka helu o kēia ʻauhau 6% a helu ʻia ma ke kumu o ke kumu e hōʻike ana i ka ʻokoʻa maoli ma waena o ka loaʻa kālā a me nā lilo.

He aha nā ʻauhau e uku ai i kahi mea kālepa ma ka ʻōnaehana ʻauhau maʻalahi, UTII, PSN, OSN

2. He aha nā ʻauhau a kēlā me kēia mea kālepa e uku ai - ka ʻikepili hou loa e pili ana i ka uku ʻia ʻana o nā ʻauhau e kēlā me kēia mea kālepa (me ka ʻole o nā limahana, me nā limahana)

Ke mālama nei i kekahi hana e kekahi mea kālepa, ʻo ka uku ʻana i nā uku ʻauhau mandatory a me nā makana i ke kālā he kūlana koʻikoʻi no ka hana.

Kaukaʻi ʻia i ka ʻōnaehana ʻauhau i koho ʻia, ma hope o ke kau inoa ʻana o kahi mea kālepa ponoʻī, pono e noʻonoʻo i nā koina e hiki mai ana i kēia mau uku.

Ma ka laulaha, hiki ke hoʻokaʻawale ʻia nā uku a kahi mea kālepa i ka moʻohelu kālā penei:

ʻO nā ʻauhau loaʻa, kaukaʻi ʻia i ka ʻōnaehana ʻauhau, i koho ʻia ma ke ʻano nui;
ʻO nā ʻauhau ma ka waiwai, ka lawe ʻana a me ka ʻāina i hoʻohana ʻia i ka ʻoihana;
Nā uku hoʻolimalima.

Koi ʻia kekahi ʻano o nā hana a nā mea kālepa e uku i nā ʻauhau hou aʻe, ma waena o lākou e hiki ai ke ʻike ʻia nā mea aʻe.

ʻauhau no ka hoʻohana ʻana i nā kumuwaiwai a i ʻole nā mea i kāna mau hana;
ʻauhau i uku ʻia e nā ʻoihana e hoʻomohala a hoʻohana nei i nā waihona waiwai maoli;
ʻauhau ma ke kālepa ʻana i nā waiwai excisable a i ʻole kā lākou hana.

Eia hou, ʻo nā ʻoihana e loaʻa nā laikini kūikawā a i ʻole nā ʻae e koi ʻia e uku ʻaʻole wale i nā ʻauhau, akā uku no kā lākou hoʻohana.

Auhau waiwai

Koi ʻia nā mea kālepa e hoʻohana ana i nā ʻōnaehana ʻauhau kūikawā e uku i ka ʻauhau no ka waiwai i hoʻohana ʻia i kā lākou hana, ʻoiai ʻaʻole koi ʻia ma mua. Pākuʻi ʻia kēia i ka waiwaia helu ʻia i ka papa inoa cadastral kūloko.

No laila, inā loaʻa kahi waiwai i kekahi mea kālepa i loko o ka papa inoa o nā mea i hoʻoholo ʻia ai ka waihona ʻauhau ma muli o ka waiwai cadastral a hoʻohana ia i loko o kāna mau hana, e uku ʻo ia i kēia ʻauhau. ʻO ka ʻōnaehana i koho ʻia o ka uku ʻana i nā ʻauhau, i kēia hihia, ʻaʻohe mea nui.

ʻO ka papa inoa kikoʻī o ia mau mea i kau ʻia ma ka puka Pūnaewele kūhelu o ka Federal Tax Service a i ʻole kahi kumuwaiwai pūnaewele kūloko, kahi e kuleana ai nā kino luna kūloko.

Pākuʻi ʻia paha e like me:

nā kikowaena o nā hana hoʻokele a me nā ʻoihana;
nā kikowaena kūʻai i ka moku;
hale kikoʻī ma kēia mau kikowaena;
nā wahi i hoʻohana ʻole ʻia ma ke ʻano he hale noho a hoʻolālā ʻia e hoʻokipa i nā wahi kūʻai, nā keʻena like ʻole, nā wahi no ka hoʻolako ʻana i ka lawelawe ʻana me ka lawelawe ʻana i nā lawelawe mea kūʻai aku, e like me nā palapala passport o ka hoʻopaʻa inoa cadastral o nā mea waiwai a i ʻole ka palapala ʻenehana o ia mau mea. Aia pū kēia mahele i nā wahi i hoʻohana maoli ʻia no kēia mau kumuhana, akā hiki ke hoʻokaʻawale ʻia ma ke ʻano he hale noho.

ʻAuhau ʻāina

Wahi a ka leka ʻauhau, koi ʻia kēlā me kēia mea kālepa e uku ʻauhau hoʻohana ʻāinahoʻohana ʻia i nā hana ʻoihana. Pono e hoʻouna ʻia nā leka hoʻomaopopo ma ka liʻiliʻi 30 mau lā ma mua o ka lā palena. Hōʻike kikoʻī lākou i ka ʻauhau ponoʻī, pono e uku ʻia a me ka helu ʻana o ka waihona ʻauhau.

I nā hihia o ka loaʻa ʻole o kahi leka hoʻomaopopo, pono ʻoe e hoʻopili pono i ke keʻena ʻauhau, i mea e pale ʻole ai i ka lā o ka uku a me nā hana hou.

ʻO ka maʻamau, hoʻonohonoho ʻia ka palena palena o ka uku ma mua o ʻOkakopa 1, koe wale ʻo Moscow a me St. Petersburg, a he kuleana ko lākou e hoʻololi i nā ʻōlelo a me nā kaʻina hana no ka uku ʻana i ka ʻauhau ʻāina.

2.1. He aha nā ʻauhau a kekahi mea kālepa e uku ai ma OSN

Inā ʻaʻole pono a loaʻa ʻole paha kahi mea kālepa no kekahi kumu a i ʻole no ka hoʻololi ʻana i kekahi o nā ʻōnaehana ʻauhau punahele, ʻauhau ʻia ʻo ia e ka paʻamau e like me ka DOS. ʻO ka manawa pinepine, ma lalo o kēia aupuni, he waiwai ʻole ka uku ʻana i nā ʻauhau āpau.

Pono e uku:

auhau waiwai hoʻohui waiwai (VAT) i ka nui 0%, 10% a i ʻole 18%, kaukaʻi ʻia i ka huahana (hiki ke huki ʻia ka ʻauhau, koho ʻia ʻia ma ke ʻano he uku paneʻe ʻole);
ʻauhau loaʻa pilikino (ʻauhau loaʻa kālā pilikino), i kau ʻia ma ka loaʻa kālā o nā limahana i ka nui o 13%;
ʻO ka ʻauhau loaʻa kālā pilikino no nā hana a ka mea ʻoihana ponoʻī pū kekahi 13%;
ʻauhau ʻāina 0,3% a i ʻole 1,5%;

I nā hihia kahi e hoʻomaha ʻia ka ʻoihana, ʻaʻole pono ʻoe e uku i nā ʻauhau. ʻO kēia ka mea kānalua ʻole o kēia ʻano.

2.2. He aha nā ʻauhau a kekahi mea kālepa e uku ai i ka ʻōnaehana ʻauhau maʻalahi

ʻO ka ʻōnaehana ʻauhau maʻalahi nui loa kaulana i waena o nā mea kālepa, ma muli o ka loaʻa o ka helu iki o nā uku ʻauhau hoʻokau.

Aia he 2 (ʻelua) ʻano o STS me nā uku paneʻe ʻokoʻa:

helu ʻia ka waihona ʻauhau ma muli o ka loaʻa kālā o ka ʻoihana (helu 6%);
helu ʻia ka waihona ʻauhau ma muli o ka nui o ka loaʻa kālā (rate 15%).

Pono kēia ʻano i ka helu mahina maʻalahi. ʻO ka pōmaikaʻi nui ka hiki ke hoʻoliʻiliʻi i ka ukana ʻauhau ma muli o nā uku inikua i uku ʻia ma mua, a inā he kau ʻia nā hana, hiki ke hoʻokuʻu ʻia ka ʻauhau.

I ka loaʻa ʻana o nā limahana, pono ʻoe e uku 13% ʻauhau loaʻa pilikino mai kā lākou uku.

2.3. He aha nā ʻauhau a kekahi mea kālepa i uku ai iā UTII

Ke hoʻohana nei i ka ʻōnaehana UTII (no kekahi ʻano o nā hana e like me ke kalepa kūʻai, hana hoʻomoʻa ʻana, nā lawelawe hoʻomaikaʻi a me nā mea ʻē aʻe), hoʻonoho ʻia ka ʻauhau ma 15%a ʻaʻole e uku ʻia ka VAT.

He mea kūpono ke hoʻomanaʻo ʻana i ka hiki ke hoʻohana i kēia aupuni i hoʻokumu ʻia e nā luna āpana, kahi e hoʻoholo ai i ka nui o ka loaʻa kālā i manaʻo ʻia.

2.4. He aha nā ʻauhau a kekahi mea kālepa e uku ai iā PSN

Inā loaʻa i kahi mea kālepa kahi kālā kālā kūpono ʻole, e ʻoi aku ka maikaʻi iā ia e hoʻololi i ka ʻōnaehana ʻauhau patent. Ma lalo o kēia aupuni, uku ʻia ke kumukūʻai o ka patent i ka moʻohelu kālā, i hoʻopaʻa ʻia. Kaukaʻi ʻia i ka ʻāina a me ka hana, ʻaʻole ia i hoʻokumu ʻia e nā luna kūloko.

ʻAʻole koi kēia i ka hōʻike kālā a me kahi waihona kālā, kahi mea kānalua ʻole.
ʻOi aku ka maʻalahi o kēia ʻano no ka ʻoihana kau, no ka mea ua koho manawaleʻa ʻia ka manawa o ka patent.

Eia kekahi, me kēia ʻōnaehana, pono e papa inoa nā uku hoʻolimalima ʻo nā mea ʻelua nāu iho a no nā limahana āpau, nā mea āu e pono ai hoʻoili o ka ʻauhau loaʻa pilikino.

Pehea a pehea ke ʻano o ka hōʻike ʻana e hoʻouna ai kahi mea kālepa

3. He aha ke ʻano o ka hōʻike e waiho ʻia ai e kahi mea ʻona pākahi (mea ʻona ʻoihana) 📑

Koi ʻia kēlā me kēia mea kālepa e waiho i nā hōʻike ʻauhau i nā luna e pili ana i ka manawa a e like me nā lula i hoʻokumu ʻia e ke kānāwai.

Hoʻoholo ʻia ka hōʻike e pono ai e waiho i ka mea kālepa, ʻo ka mea mua, e ke aupuni ʻauhau i koho ʻia, a me ke alo o nā limahana i ka hui, ka hoʻohana ʻana i ka waihona kālā a me ke ʻano o ka hana.

Ma waena o nā hōʻike i waiho ʻia e nā mea kālepa, hiki ke hoʻokaʻawale ʻia nā ʻano kūlana 4.

ka hōʻike ʻana i ke aupuni ʻauhau i koho ʻia;
ka hōʻike ʻana no nā limahana, inā he;
ka hōʻike ʻana i nā hana kālā, inā pili;
hōʻike ʻauhau hou aʻe.

Nā ʻōlelo o ka waiho ʻana o ka hōʻike e SP

Hoʻonohonoho ke kānāwai i nā lā palena pau no ka faila ʻana i nā hoʻihoʻi ʻauhau, ka mea i hilinaʻi ʻia i ke ʻano ʻauhau i koho ʻia.

Ma muli o ka mea mai ka makahiki 2018, ua mālama ʻia nā uku inikua no nā limahana e ka lawelawe ʻauhau, e hōʻike ʻia ana ka hōʻike ʻana iā lākou ma ka hapaha makahiki, ma loko o 30 mau lā o ka mahina aʻe.

4. Papa hōʻike hōʻuluʻulu manaʻo e pili ana i ka ʻauhau, ka hōʻike ʻana a me nā mea i kapu ʻia ma kēlā me kēia mea kālepa

Eia kahi papa laula e pili ana i nā ʻauhau i uku ʻia e kēlā me kēia mea kālepa, hōʻike, nā kapu, a pēlā aku. kaukaʻi ʻia i ke ʻano ʻauhau.

SP ma ke ʻano	Wehewehe pōkole	Uku o ka ʻauhau	Uku	Hōʻike	Nā kapu kapu limahana
OCH	Auhau kumu kumu	Pili i ka loaʻa kālā i loaʻa	Kēlā me kēia hapahā	-
STS	ʻO ka CH kaulana loa i nā ʻoihana me ka hapa iki o 100 mau limahana.	6% mai nā loaʻa kālā āpau (pono inā liʻiliʻi nā lilo)	I ka loaʻa ʻole o ka loaʻa kālā - uku ʻole ʻia	Hoʻokahi manawa i ka makahiki, waiho ʻia i ka puke ʻauhau o ka loaʻa kālā a me nā lilo	Aʻole kahi mea hou aku 100 nā limahana hoʻolimalima.
STS		15% mai ka loaʻa kālā (ʻokoʻa ma waena o ka loaʻa kālā a me nā lilo), ʻo ia kūpono inā nui nā kumukūʻai i hōʻoia ʻia	I ka loaʻa ʻole o ka loaʻa kālā - uku ʻole ʻia		Aʻole kahi mea hou aku 100 nā limahana hoʻolimalima.
UTII	Hoʻohana ʻia ia i ke kālepa a me nā lawelawe me ka papa inoa palena o nā mea kalepa pākahi, kaukaʻi ʻia i ka hana.	ʻO kahi ʻauhau hoʻokahi i hiki ke hōʻemi ʻia e nā uku i uku ʻia	Uku ʻia no ka hoʻonohonoho maʻalahi	Maʻalahi e mālama i nā moʻolelo, pili ka helu i ke ʻano o ka hana, ka helu o nā limahana, ka wahi a me nā palena ʻē aʻe. ʻAʻole hoʻokomo ʻia nā lilo.	Aʻole kahi mea hou aku 15 nā limahana
PSN		ʻO ke kumukūʻai kūʻai paʻa	Uku ʻia no ka hoʻonohonoho maʻalahi		Aʻole kahi mea hou aku 15 nā limahana hoʻolimalima.

E like me ka mea i ʻike ʻia mai ka papaʻaina, kaukaʻi ʻia i ke koho ʻana o ke aupuni ʻauhau, ka nui o ka ʻauhau, nā kapu i nā limahana, ke ʻano o nā hōʻike i waiho ʻia, a no laila kaukaʻi ʻia.

5. Nā hiʻohiʻona o ka hoʻopihapiha ʻana a me ka waiho ʻana i nā hōʻike i nā mea kālepa pākahi 📄

E noʻonoʻo mākou i kekahi mau hiʻohiʻona o ka hōʻike ʻana.

1) mea kuleana hoʻokahi me ka ʻole o nā limahana ma ka OSN

Hāʻawi ka papa i ka ʻike i ka hōʻike ʻana i nā palapala, nā lā palena palena no ka waiho ʻana a me ka uku ʻana.

Ke hōʻike nei i ka inoa palapala	Palena pau	ʻO ka lā palena hōʻike
3-NDFL	a hiki i Iulai 15	a hiki i ʻApelila 30
Hoʻolaha VAT	e ka lā 25 o ka mahina ma hope o ka hāhā ʻoihana	e ka lā 25 o ka mahina ma hope o ka hāhā ʻoihana
Hoʻolaha ʻauhau ʻole	i ke kaʻina o ka ʻae ʻana i ka dute	e ka lā 20 o ka mahina aʻe
4-NDFL	uku ma hope o ka waiho ʻana o ka ʻōlelo hoʻolaha	ma waena o 1 mahina + 5 mau lā mai ka lā i loaʻa ai nā loaʻa

ʻO ka hoʻolaha 3-NDFL e hōʻike ana i nā ʻauhau ma ka loaʻa kālā o kēlā me kēia kanaka hiki ke hoʻopiha a waiho kino ʻia, ma o ka leka uila ma ka pepa a i ʻole ma o ka Pūnaewele. ʻOiai ua hoʻouna pololei ʻia ka hōʻike VAT ma ka palapala uila.

Hoʻopiha ʻia ka ʻōlelo ʻauhau kūkaʻi inā lawe mai ka ʻoihana i nā waiwai mai nā mokuʻāina ʻo nā lālā o ka ʻona dute.

Hōʻike ka palapala 4-NDFL i ka loaʻa kālā i manaʻo ʻia o kēlā me kēia kanaka a hoʻohana ʻia e hoʻoholo i ka uku mua no ka ʻauhau loaʻa pilikino. Pono e waiho ʻia inā ua ʻike ʻia ka loaʻa kālā i ka makahiki "loaʻa kālā" mua a i ʻole hoʻololi ʻia ka loaʻa i manaʻo ʻia e ʻoi aku ma mua o 50%.

Lawe ʻia nā uku mua (AP) no ka ʻauhau loaʻa pilikino i kēlā me kēia hapahā, i hōʻike ʻia i ka papa.

Palena pau	Ka nui
a hiki i Iulai 15 o kēia makahiki	½ o ka nui AP no ka makahiki (Ianuali-Iune)
ma hope o ʻOkakopa 15 o kēia makahiki	¼ o ka nui AP no ka makahiki (Iulai - Kepakemapa)
a hiki i Ianuali 15 o kēia makahiki aʻe	¼ o ka nui AP no ka makahiki (ʻOkakopa-Kekemapa)

A hiki i Kēkēmapa 1 o ka makahiki e hiki mai ana, pono e uku i ka ʻauhau waiwai no kēlā me kēia kanaka, e like me ka hoʻolaha o ka Federal Tax Service.

Inā he ʻāpana ʻāina kā kekahi mea kālepa, a laila pono ia e uku i ka ʻauhau nona a waiho i kahi ʻōlelo kūpono e Pepeluali 1 o ka makahiki e hiki mai ana. Pili wale kēia ke pili ka waiwai i nā hana ʻoihana.

2) kēlā me kēia mea kālepa me ka ʻole o nā limahana ma ka ʻōnaehana ʻauhau maʻalahi

ʻO nā uku mua no ka makahiki ma ka ʻōnaehana ʻauhau maʻalahi ʻia i kēlā me kēia hapahā ma mua 25 helu kēia mahina aʻe ma hope o ka hāhā. A uku ʻia ka uku ponoʻī a hiki i ʻApelila 30, a laila hāʻawi i ka hōʻike e pili ana iā ia.

VAT ma ka ʻōnaehana ʻauhau maʻalahi Hoʻomaulia ʻia inā aia i ka hapaha he mau hana e like me kahi ʻauhau ʻauhau a huahana paha i lawe ʻia mai ka ʻona dute, ma nā ʻōlelo e like me ka DOS. Inā hoʻopuka ʻia ka VAT ma ka hoʻomaka ʻana o kahi mea kālepa, hoʻokō ʻia ka hōʻike ʻana a me ka uku ʻana ma mua 25 helu mahina ma hope o ka hapaha hōʻike.

ʻAʻole uku kahi mea kālepa ma ka ʻōnaehana ʻauhau maʻalahi i ka ʻauhau no nā waiwai i pili i ka hana, koe wale nō ma nā hihia kahi e helu ʻia ai ke kumu ʻauhau no kēia ʻano waiwai, e like me ka hāʻawi ʻia ʻana e nā luna ʻāina, ma ke kumu o ka waiwai cadastral.

Ka ʻauhau loaʻa kālā pilikino ma ka ʻōnaehana ʻauhau maʻalahi mea kālepa pū kekahi ʻaʻole uku... Hana ʻia nā uku ʻē aʻe āpau i kahi ʻano like me ka OCH.

3) mea kālepa hoʻokahi me nā limahana

Waiho i nā Palapala Hoʻolimalima Hoʻohana 2-NDFL a hiki i ʻApelila 1 makahiki aʻe

Eia hou, uku lākou i nā makana i ka FSS:

e ka lā 20 o ka mahina aʻe ma ka pepa pepa;
e ka lā 25 o ka mahina aʻe ma ka palapala uila.

Pono e hāʻawi i ka helu ʻana ma mua 30 helu ka mahina ma hope o ka hapaha hōʻike.

ʻIkepili limahana lawelawe a hiki i Ianuali 20 makahiki aʻe ʻO ka ʻauhau loaʻa pilikino, ka mea i mālama ʻia mai nā loaʻa kālā o nā limahana, uku ʻia i hoʻokahi manawa i ka mahina, ʻo ke kaʻina a me nā palena manawa o kēia helu i hoʻoholo ʻia e Art. 226 o ka Code Auhau o ka Russian Federation.

6. Buke moʻohelu kālā o ka loaʻa kālā a me nā lilo (KUDIR) no kēlā me kēia mea kālepa 📓

ʻO nā mea kālepa pilikino e hana ana ma lalo o kekahi o nā ʻōnaehana ʻauhau e koi ʻia e alakaʻi i kahi KUDIR, Ma waho aʻe nā poʻe kālepa i koho i ke aupuni UTIIlawe i nā helu kino wale nō a ʻaʻole i koi ʻia e hoʻopaʻa i ka ʻike e pili ana i nā kahe kālā.

Mālama ʻia kēlā puke e ka mea kālepa i kahi ʻano i humuhumu ʻia a helu ʻia. ʻAʻole ʻo ia e koi i ka hōʻoia. ʻOiai aia kekahi ma ʻaneʻi - Lāhui ESHN... Ke hoʻohana nei i kēia ʻōnaehana, pono e ʻae i ka puke me ka pūlima o ka luna kuleana a me ka sila o ka mana ʻauhau ma mua o ka hoʻomau ʻana me ka mālama ʻana ma ka pepa a i ʻole a hiki i Malaki 31 o ka makahikima hope o ka hōʻike ʻana, inā hana ʻia ka moʻohelu kālā i ka mana uila.

ʻO ka hoʻokō ʻole i kēia ʻōlelo aʻo a hoʻopaʻi ʻia ka nele o ka Buke nā hoʻopaʻi.

Ke hōʻike nei nā mea kālepa pilikino e pili ana i nā ʻauhau hou o nā mea kālepa

Hiki i kahi mea kālepa ke hana i nā hana i pili i nā ʻauhau hou aʻe, nā lā palena hōʻike e hōʻike ʻia ai i ka papa.

ʻAuhau	Hōʻike	Ka lā palena pau no ka lawe ʻana
ʻAuhau ʻāina	Hoʻolaha	a hiki i Pepeluali 1 i kēia makahiki aʻe
ʻAuhau hoʻohana wai	Hoʻolaha	ma hope o ka lā 20 o ka mahina ma hope o ka hapaha
Ka ʻauhau ma nā huahana excisable	Hoʻolaha	ma hope o ka lā 25 o kēlā me kēia mahina aʻe
Ka ʻauhau ma nā huahana excisable	Hoolaha Uku Mamua	e ka lā 18 o kēlā me kēia mahina e kū nei
Ka Auhau Kuhi Mineral (MET)	Hoʻolaha	ma hope o ka hoʻomaka o ka mahina aʻe
Nā uku no ka hoʻohana ʻana i nā mea o ka honua holoholona	Loaʻa nā ʻae	ma waena o 10 mau lā mai ka lā o ka loaʻa ʻae
Nā uku no ka hoʻohana ʻana i nā mea o nā kumuwaiwai kai	Nā kikoʻī o nā ʻae i loaʻa a me nā uku	ma waena o 10 mau lā mai ka lā o ka loaʻa ʻae
Nā uku no ka hoʻohana ʻana i nā mea o nā kumuwaiwai kai	ʻO ka ʻike e pili ana i ka helu o nā mea	ma hope o ka lā 20 o ka mahina aʻe ma hope o ka pau ʻana o ka palapala ʻae
Nā uku maʻamau no ka hoʻohana ʻana i ka subsoil	I ka helu ʻana i nā uku hou	ma hope o ka hopena o ka mahina ma hope o ka hapaha hōʻike

Papa inoa ka papa i nā ʻauhau me nā palena ma ke ʻano o ka hōʻike ʻana a me kāna manawa.

Nā uku ʻinikua a me nā uku paʻa o kēlā me kēia mea kālepa no lākou iho a me nā limahana

7. Nā makana pono a me nā uku paʻa o kēlā me kēia mea kālepa (no lākou iho, no nā limahana) ma 2020 💸

E noʻonoʻo i nā uku koi a me nā uku no kēlā me kēia mea kālepa (no lākou iho a me nā limahana) i ke kikoʻī a me ke kikoʻī.

7.1. Hoʻopaʻa i nā makana i ka FIU

Koi ʻia nā mea kālepa pilikino e uku i nā makana i ka MHIF a me ka Waihona Pensiu, i hoʻopaʻa ʻia e ke kānāwai. MA 2019 makahiki ʻo lākou: i ka Waihona Hoʻolaha - 29 354 rubles. a ma ka MHIF - 6,884 rubles.I ka makahiki 2020, aia lākou: i ka Waihona Hoʻolaha - 32 448 rubles. a ma ka MHIF - 8 426 rubles. Hana ʻia ka uku i hoʻokahi manawa i ka hapahā a i hoʻokahi manawa i ka makahiki.

I ka hihia ke lilo ka kālā no ka makahiki ma mua o 300 tausani rubles, uku ʻia ia 1% mai ka nui loa a hiki i ʻApelila 1 o ka makahiki e hiki mai ana.

Nā uku hoʻolimalima no kēlā me kēia mea kālepa (no lākou iho, nā limahana) ma 2019 a me 2020

Mai ka 2017, mālama ʻia nā uku ʻinikua āpau e ka Federal Tax Service, ʻaʻole na ka PFR, a uku ʻia inā ʻo nā hana o ka hui. ʻaʻohe loaʻa ʻole loaʻa ʻole... Ma kēia kālā, hiki ke hōʻemi i ka ʻauhau no ka STS ma ka loaʻa kālā, i kau ʻia ma 6% o ka loaʻa kālā.

Mea nui! ʻAʻole hoʻopaʻa paʻa hou ʻia nā makana no ka makahiki i ka uku palena iki.

Nā uku no kēlā me kēia mea kālepa i ka MHIF

Pono nā mea kālepa e uku i kahi hāʻawi paʻa o 6,884 rubles i ka Federal Insurance Fund Medical Fund ma 2019. i kēlā me kēia makahiki. I ka 2020 - 8426 rubles.

Inā ka loaʻa kālā no hoʻokahi makahiki o ka hana a kahi mea kālepa malalo iho 300 tausani rubles, uku wale ʻia 2 (elua) uku no ʻoe iho.

Inā ua hala ka loaʻa kālā i ka paepae hoʻokumu, kau ʻia kahi uku hou 1% o ka nui i koe (ma lalo o ke ʻano PSN, 1% uku ʻia mai ka loaʻa kālā loaʻa).

Uku ka mea kālepa i nā ʻauhau āpau a me nā uku ʻinikua nona iho ma ka hāʻawi ʻana i kahi palapala uku maMHIF, PFR a me FTS(palapala loaʻa a kauoha uku paha).

7.2. Ke kaʻina hana no ka uku ʻana i nā uku inikua paʻa no kēlā me kēia mea kālepa

Uku ʻia nā uku ʻinikua paʻa e ka hoʻopihapiha ʻana i ka palapala No. PD (ʻauhau) a i ʻole No. PD-4sb (ʻauhau) mai ka moʻokāki o ka mea kālepa hoʻokahi a ma o Sberbank paha.

I nā hihia kahi i hoʻopaʻa inoa ʻole ʻia kahi mea kālepa i ka hoʻomaka o ka makahiki, akā ma hope, a laila uku ʻia nā makana no kēia wā wale nō.

Eia naʻe, uku ʻia lākou inā hoʻohui ka mea kālepa i ka hana ʻana i ka ʻoihana me ka hana a ua uku mua ka luna hana iā ia ma ke ʻano he limahana.

7.3. Ke hōʻike nei i ka uku paʻa o kēlā me kēia mea kālepa

ʻOiai ʻo ka hōʻike ʻana no ka uku paʻa ʻana e kahi mea ʻoihana nona iho (inā hana ʻo ia me ka ʻole o nā limahana) ua hoʻopau ʻia i kahi wā lōʻihi loa (mai ka 2012), pono e mālama ʻia nā loaʻa kālā. Hiki i nā mālama kālā ke hiki ke hōʻemi i ka nui o ka ʻauhau ma ka ʻōnaehana ʻauhau maʻalahi i loaʻa kālā ʻia e ka nui o nā makana i uku ʻia.

Hoʻomaulia ʻia kēlā mau uku ʻinikua e kaukaʻi ʻia ana i ka nui o ka uku palena palena loa a hiki i Ianuali 1 o kēia makahiki a noho loli ʻole, ʻoiai inā hoʻololi ʻia ka uku liʻiliʻi i ka wā e hiki mai ana.

ʻO ka helu ʻauhau ʻana, ka waiho ʻana o nā hōʻike i ka manawa kūpono a me ka uku ʻana i nā hāʻawi i nā ʻāpana āpau o kekahi ʻoihana, e like me ka ʻoihana pilikino.

Aia i ka ʻauhau ʻauhau i wae ʻia, ma ke ʻano o ka ʻoihana a me ka loaʻa kālā, e loli a hemo ʻia paha nā helu ʻauhau mai ka mea kālepa mai. Eia nō naʻe, pono ka helu helu kūpono i nā ʻōnaehana ʻauhau āpau.

Mahalo i kēia ʻatikala, ua kamaʻāina ʻoe me nā ʻano o ka uku uku ʻauhau, kā lākou hiʻohiʻona hiʻohiʻona, nā palena a me nā lā palena no ka waiho ʻana i nā hōʻike. I kēia manawa hiki iā ʻoe ke hoʻoholo i nā kūlana maikaʻi loa no ka uku ʻana i ka uku kālā a koho i ka ʻōnaehana ʻauhau kūpono. ʻO ka paʻakikī o ka moʻohelu kālā a me nā kumukūʻai e pili ana i ka hana ʻana i kāu hana i koho ʻia ma muli o kēia.

I ka hopena, paipai mākou e nānā i kahi wikiō, e wehewehe pōkole nei e pili ana i nā ʻano ʻauhau o kēlā me kēia mea kālepa a pehea e koho ai i kahi ʻōnaehana ʻauhau:

E nā makamaka heluhelu o ka makasina Ideas for Life, e mahalo mākou inā ʻoe e kaʻana like i kāu mau makemake, ʻike a me nā ʻōlelo e pili ana i ke kumuhana o ka paʻi ʻana i nā manaʻo ma lalo Makemake mākou e kūleʻa ʻoe i kāu ʻoihana.