Gịnị bụ agu ego?

Taxation n'ụdị UTII bụ a pụrụ iche ụtụ isi ọchịchị maka ụfọdụ eme ihe. The guzobere ndị a ụtụ isi, ha ngụkọta oge na iji ụgwọ na-usoro Tax Code (Chapter 26.3).

Tax na ndị dị otú ahụ ego bụ a obodo. Ihe ndabere maka ya ngụkọta oge bụ ego nke agu ego.

Gbakọọ agu ego nwere ike ewepụtara dị ka ngwaahịa nke isi profitability nke ọ bụla ọrụ maka ụfọdụ oge (tax oge) ma mee ka uru nke egosi ọrụ.

Ọ ga-eti na isi mkpụrụ nwere ike belata ma ọ bụ karị mụbara site ụfọdụ ọnụọgụ K1 na K2.

Iji mara na uru nke nke e agu ego, na ngụkọta oge pụrụ mere onwe site usoro: Tax isi = Base Mmụba × K1 × K2 × (nchikota FP1,2,3). K1 - deflator ọnụọgụ 2 - mgbazi ọnụọgụ FP1,2, 3 - anụ ahụ kwa na onye ọ bụla ọnwa nke iri na ise.

N'okpuru benchmark laghachi dị mkpa ịghọta keonodu ego maka ọnwa, nke a na-setịpụụrụ ọ bụla kpọmkwem ọrụ. Ndị dị otú ahụ ego bụ hà otu n'ime ihe ndị bụ isi ahụ oke nke ọrụ. Physical egosi kwekọrọ na ọrụ nke oru buu igba n'ulo. Ele uru nke ọ bụla metric na NC (p.3st.346,29).

Base mkpụrụ gbazie (ụba ma ọ bụ na-ebelata) site ọnụọgụ K1 na nke 2.

The ọnụọgụ K1 -deflyator arụnyere na a kpọmkwem kalenda afọ. Ọ na-egosi na nkezi mgbanwe ahịa na aga na oge. The ọnụọgụ K2 agbaziri bụ isi profitability, na-ewere n'ime akaụntụ kpọmkwem atụmatụ nke na-eduzi ego.

Ọ ga-iburu n'uche na tax oge bụ otu nkeji iri na ise. Ya mere, gbakọọ ụtụ isi na-akwụ ha ego mkpa 1 oge a, mgbe akuko oge.

The tax ọnụego bụ 15% nke ngụkọta agu tax. Ngụkọta oge nke tax nwere ike belata nchikota nke: insurance onyinye si ụgwọ ịkwụ ụgwọ; onyinye maka oru buu igba n'ulo nke onwe ha; ichekwa uru n'ihi nkwarụ ọrụ. Ma n'ikpeazụ UTII ego apụghị belata ihe karịrị ọkara nke ndị mbụ ego.

Agu ego na-akwụ ụgwọ na njedebe nke nkeji iri na ise site na 25th nke na-esonụ ọnwa. The tax nloghachi agu ego nri ka nnyocha tupu nke 20 nke ọnwa na nke ọ dị mkpa iji na-akwụ UTII.

Declaration ụdị mma site Ministry of Finance of 17.01.2006, emeziri site Order bịanyere aka na 19,12. 2006.

The tax laghachi, n'ihi na ihe atụ, na 1st nkeji iri na ise, ga-ada ka nnyocha ruo 20 April, na tax e ugwo - ruo April 25 yana idobe okirikiri. N'otu aka ahụ anyị na-akọwa okwu ndị nke ọzọ ebe.

The Declaration agụnye a cover page na ngalaba 3. Oru buu igba n'ulo na-ụgwọ dejupụta niile nke kwuru nkwupụta. The aha page ga jupụta cell "Tax oge", dere na ya na ọnụ ọgụgụ nke akuko iri na ise.

Na 1razdele "Ọnụ ego UTII" entrepreneur ewepụta ya mbinye aka (na mbinye aka nke ego na-adịghị mkpa). Ná nkebi a, jupụta na kọlụm "OKATO Code" na "nhazi ọkwa Code (mmefu ego)", "nchikota UTII". I kwesịrị ịma na ugwo akwụkwọ ga-ezipụta UTII na csc.

OKATO koodu pụtara ókèala azụmahịa ọrụ Ẹnịm entrepreneur (ya kpebisiri ike site classifier). UTII nchikota na-e si Declaration (akara 040, ngalaba 3.1).

Of ngalaba 2 "ngụkọta oge UTII" jupụta na a ole na ole ihe, ma ọ bụrụ na multiple ụdị azụmahịa duziri. Na akara 010 nke koodu e dere ọrụ. Ahịrị 050-070 jupụtara n'ime ego na-egosi na onye ahụ dị nke niile ọnwa. Line nọmba 080, 090 - maka-etinye K1,2 ọnụọgụ. Ahịrị 110-130 - maka ịbanye ichekwa agu ego maka ọnwa.

3 Ke "ngụkọta oge nke UTII» nchikota UTII nkwụnye maka oge. Line 010 egosiputa ego nke tax.