Zamkatimu
Pa Julayi 1, 2022, njira yoyeserera misonkho, AUSN, idakhazikitsidwa m'dziko Lathu. Ndi izi, mabizinesi azitha kupereka malipoti ocheperako amisonkho ndi ndalama zowonjezera. Komanso, simuyenera kulipira ndalama za inshuwaransi - izi zichitika chifukwa chandalama za bajeti. Cholinga chachikulu chaulamuliro watsopano ndi mabizinesi ang'onoang'ono omwe ali ndi phindu lalikulu pachaka. Tiye tikambirane momwe misonkho yosavuta yosinthira imagwirira ntchito mu 2022.
Kodi AUSN ndi chiyani
Automated Simplified Taxation System (ASTS) ndi ntchito yoyeserera ya misonkho momwe msonkho umawerengedwera zokha.
Bizinesi ikhoza kusinthira ku AUSN kuyambira pa Julayi 1, 2022 mpaka Disembala 31, 2027 m'magawo anayi a Dziko Lathu:
- Moscow;
- Chigawo cha Moscow;
- Kaluga dera;
- Republic of Tatarstan.
At the same time, the company must be tax registered in one of these regions, and business can be conducted in other regions, republics within the Federation and territories1.
Zithunzi za AUSN
| Mtengo wa msonkho | 8% (pa msonkho wa ndalama) kapena 20% (pa msonkho wochotsa ndalama) |
| Ndani angapite | Mabizinesi aliyense payekhapayekha ndi ma LLC amatengera zinthu zingapo |
| Kodi zingaphatikizidwe ndi misonkho ina? | Ayi |
| Chiwerengero cha ogwira ntchito m'boma | Osapitirira 5 antchito |
| Ndalama zochulukirapo pachaka | Mpaka ma ruble 60 miliyoni |
| Zomwe lipoti silikufunika | Chilengezo chamisonkho chamsonkho wosavuta, kuwerengera ndalama za inshuwaransi, kuwerengera mu mawonekedwe a 6-NDFL (kuphatikiza ziphaso za ndalama za anthu) |
| nthawi ya msonkho | Mwezi wa 1 |
| Zofunikira za Malipiro | Malipiro okha omwe si ndalama |
| Tsiku lomaliza lolipira msonkho | Mwezi uliwonse pasanathe tsiku la 25 la mwezi wotsatira nthawi yamisonkho yomwe yatha |
| Kodi msonkho umachokera pa chiyani? | Deta kuchokera m'mabuku osungira ndalama pa intaneti, zambiri zochokera ku mabanki kumene akaunti yamakono imatsegulidwa, deta yochokera ku akaunti ya okhometsa msonkho |
Ndani angagwiritse ntchito AUSN
Amalonda okha okha ndi makampani ochepa omwe ali ndi ngongole. Koma zinthu zingapo ziyenera kukwaniritsidwa:
- ogwira ntchito m'boma osapitilira anthu asanu;
- ndalama zapachaka mpaka ma ruble 60 miliyoni;
- mtengo wotsalira wa katundu wosasunthika siwopitilira ma ruble 150 miliyoni;
- malipiro kwa ogwira ntchito amalipidwa pokhapokha ngati si ndalama;
- palibe malamulo ena apadera amisonkho omwe angagwire ntchito.
Bizinesi yomwe ili ndi nthambi, komanso mabanki, ma microloans, inshuwaransi, ma pawnshops, ma broker, maloya, notary, opanga zinthu zomwe zingagulitsidwe, ma kasino, mabajeti ndi mabungwe aboma ndi makampani ena sangathe kugwira ntchito pa AUSN. Mndandanda wathunthu2 ili mu Federal Law ya February 05.02.2022, 17 No. 3-FZ - mutu 2, ndime XNUMX.
- Kuti mugwiritse ntchito AUSN, muyenera kukhala ndi akaunti yamakono mu imodzi mwa mabanki ovomerezedwa ndi Federal Tax Service. Tsopano Sberbank, Alfa-bank, Promsvyazbank, Modulbank ndi Tochka (nthambi ya FC Otkritie) ali ndi mwayi uwu. Pali kuthekera kwakukulu kuti VTB, Tinkoff ndi AK Bars alowa nawo ntchito yoyeserera,” adatero wowerengera ndalama, yemwe anayambitsa kampani ya Prof1-Garant, wokamba nkhani wa tsamba la intaneti la Okron. Ludmila Kryuchkova.
Ndipo mfundo ina yofunika. Mabungwe ovomerezeka okha ndi amalonda omwe adawonekera kuyambira July 2022 chaka chino angasinthe kupita ku AUSN mu 1. Kuyambira January 1, 2023 - makampani ena onse.
Kodi msonkho udzakhala wanji wa AUSN
Kuchuluka kwa msonkho woperekedwa ndi wapamwamba kuposa mlingo wamba.
- Kwa AUSN pa ndalama, mlingo umayikidwa pa 8% ya ndalama zonse, m'malo mwa 6% pansi pa ndondomeko ya msonkho yosavuta.
- Ndi AUTS "ndalama zochotsera ndalama", mtengowo udzakhala 20% ya phindu, osati 15% monga pansi pa dongosolo lamisonkho losavuta. Misonkho yocheperako ndi 3% ya ndalama zonse, ngakhale zitatayika kumapeto kwa nthawi yopereka lipoti, m'malo mwa 1% ya dongosolo lamisonkho losavuta.
Komanso, powerengera malipiro a ogwira ntchito kukampani, AUSN amalipira ndalama za inshuwaransi za inshuwaransi yokakamizidwa motsutsana ndi ngozi zamakampani ndi matenda apantchito pamtengo wokhazikika wa ma ruble 2040 pachaka. Kulipira pamwezi ndi kuchuluka kwa 1/12 ya inshuwaransi yokhazikika.
Momwe mungasinthire ku AUSN
1. Kwa bizinesi yatsopano
Imagwira ntchito kwa amalonda payekha ndi ma LLC, omwe adatsegulidwa pa Julayi 1, 2022.
Muyenera kutumiza fomu yofunsira kusintha pasanathe masiku 30 kuchokera tsiku lolembetsa ndi ofesi yamisonkho. Ntchitoyi imatumizidwa muakaunti yanu patsamba lamisonkho kapena kudzera kubanki yomwe akaunti yapano imatsegulidwa. Kumbukirani kuti si mabanki onse omwe amatenga nawo mbali pakuyesera, koma PSB, Sberbank, Alfa-Bank, Modulbank ndi Tochka.
2. Kwa ochita bizinesi
Akhoza kusinthira ku AUSN kokha kuyambira pa January 1, 2023. Komabe, chidziwitso cha chisankho cha ndondomeko yatsopano ya msonkho chiyenera kuchitidwa pasanafike December 31 wa chaka chisanayambe kusintha. Izi zitha kuchitika kudzera muakaunti yanu patsamba la Federal Tax Service kapena kudzera kubanki yapaintaneti, komwe muli ndi akaunti yapano.
Ubwino ndi kuipa kwa AUSN
Wowerengera ndalama Lyudmila Kryuchkova amalankhula za ubwino ndi kuipa kwa dongosolo latsopano la msonkho.
Zotsatira za AUSN
Amalonda omwe amasintha ku AUTS sangathe kugwiritsa ntchito malamulo ena apadera amisonkho, mwachitsanzo, kugula ma patent (PST). Uku ndiye kukangana kwakukulu kotsutsana ndi AUSN. Kupatula apo, ma Patent ndi "mwayi" wapadera kwa amalonda payekha, ndipo nthawi zambiri - pazochita zingapo - ndizopindulitsa kwambiri kuposa dongosolo lamisonkho losavuta.
Misonkho ya ndalama zomwe amapeza pansi pa AUTS (20%) ndi yokwera kuposa ya STS "ndalama zochotsera ndalama" (15%). Zikuoneka kuti AUSN ndi yabwino pamtengo wokwera kwambiri.
Msonkho wocheperako wa AUSN ndi 3%, womwe umalipidwa ngakhale zitakhala zopanda phindu.
Ngati malire a AUSN apyola, padzakhala kusintha kwa dongosolo lalikulu la misonkho, zomwe zidzabweretse msonkho waukulu kwa kampani.
Akaunti yamakono ikhoza kutsegulidwa kokha m'mabanki ovomerezeka - ogwirizana nawo polojekiti yoyendetsa.
Nthawi yamisonkho ya AUSN ndi mwezi umodzi, ndiye kuti muyenera kulipira mwezi uliwonse.
Malipiro atha kuperekedwa mwanjira yopanda ndalama.
Palibe amene amaletsa cheke makamera. Zidzachitika chaka chilichonse, popanda izi sizingakhale zotheka kuthetsa LLC.
Ngakhale kuti bungwe la ngongole limapanga malipiro a msonkho waumwini kuchokera ku thumba la malipiro kwa okhometsa msonkho, kaundula wa accruals ndi ma code a ndalama amayenera kutumizidwa ku banki. Izi zikuyenera kuchitika pasanathe tsiku la 5 la mwezi uliwonse kutsatira mwezi womwe munalipiridwa mokomera anthu malinga ndi mapangano a ntchito. Bungwe la AUSN liyenera kutumiza kaundula ndi kuwerengera msonkho wa munthu payekha kudzera mu akaunti ya wokhometsa msonkho pa webusaiti ya utumiki wa msonkho.
Zoletsa pa malipiro a wogwira ntchito aliyense - osapitirira ma ruble 5 miliyoni pachaka.
Mabungwe samasulidwa ku ma accounting ndi kusungitsa zikalata zandalama. Malipoti okhudza kukonza kwa mabuku apakompyuta a SZV-TD atsala. Mukufunikabe kutumiza mafomu ngati mapangano aboma atha.
Ubwino wa AUSN
Kuphatikiza kofunikira kwambiri: kusalipira ndalama za inshuwaransi pamalipiro a antchito. Koma mpaka antchito 5!
Mndandanda wa malipoti a ogwira ntchito ndi malipoti ochokera ku malipiro adzachepetsedwa.
Mabizinesi aliyense payekha samasulidwa kumalipiro a inshuwaransi osakhazikika okha komanso 1% yopereka kuchokera ku ndalama zopitilira 300 ₽. Zikuoneka kuti wamalonda payekha popanda antchito ku AUSN salipira malipiro a inshuwalansi nkomwe.
Simufunikanso kuwerengera msonkho nokha ndikulemba zolipira zolipira msonkho pansi pa AUTS ndi msonkho wandalama kuchokera ku thumba la malipiro.
Makampani pa AUSN samasulidwa ku kafukufuku wamisonkho.
Mafunso ndi mayankho otchuka
N'zotheka kuti ndondomeko ya msonkho yoyesera idzasinthidwa ndi kuwonjezeredwa pamene ikugwira ntchito. Ndipo pofika 2027, kuyesa kukamalizidwa, zitha kudziwika kuti zalephera. Kapena mosiyana: bizinesi idzakonda AUSN kwambiri kotero kuti angoyamba kusankha. Tinafunsa wowerengera Lyudmila Kryuchkova yankhani mafunso angapo omwe amabwera okhudzana ndi "kuphweka" kodzichitira.
Chopindulitsa ndi chiyani: USN kapena AUSN?
Misonkho yocheperako pansi pa misonkho iyi (ngakhale itayika) ndi 3% ya ndalama zonse. Kuphatikizanso ndalama zolipirira inshuwaransi kuchokera pamalipiro. Pachifukwa ichi, zidzakhala zopindulitsa makamaka kwa amalonda payekha, chifukwa samasulidwa ku malipiro a inshuwalansi onse pamtengo wokhazikika komanso kuchokera ku ndalama zopitirira 300 zikwi kuchokera ku 1% ya malipiro a inshuwalansi. Nthawi zina, USN ndi yopindulitsa kwambiri.
Ndani sakuyenera AUSN?
AUSN sichingafanane ndi amalonda ambiri omwe akufuna kugwira ntchito pa patent. Ndi AUSN, ufulu wokhala ndi patent watayika. Komanso, mawonekedwewa si abwino kwa makampani omwe ali ndi antchito oposa 5. Ichi ndi malire okhwima, ndi chitukuko chogwira ntchito cha kampani ndizovuta kukhala mkati mwake.
Kodi ndizotheka kubwerera kuchokera ku AUSN kupita ku USN?
Magwero a
- Pamalo ochitira bizinesi ndi amalonda payekhapayekha pakugwiritsa ntchito "AvtoUSN", yofotokozedwa m'kalata ya Federal Tax Service of Our Country ya Januware 27.01.2022, 43 No. SD-77 /[email protected] https://www.nalog.gov.ru/rnXNUMX/taxation/taxes/
autotax_system/12313286/?ysclid=l56ipj31av750916874
- Federal Law No. 25.02.2022-FZ ya February 17, XNUMX "Pakuyesa Kukhazikitsa Msonkho Wapadera wa Misonkho "Automated Simplified Taxation System" http://www.consultant.ru/document/cons_doc_LAW_
410240/d96109fd51707b8a47e802b29eb599a182b7528b/