Taxation ntawm ib tug neeg ua lag luam nyob rau hauv lub khw muag khoom sector.

Kev soj ntsuam ntawm ib tug neeg ua lag luam uas paub txhij txhua nyob rau hauv lub khw muag khoom muag ntawm cov khoom los ntawm ib tug trading chav cheeb tsam tsis ntau tshaj 150 m2 thiab nraum khoom nqa rau UTII system. Yog li tus xov tooj ntawm cov neeg ua haujlwm koom nyob rau hauv kev pab khw muag khoom, yuav tsum tsis txhob ntau tshaj li 100 tus neeg.

Tax yog payment rau txhua peb lub hlis twg los ntawm cov nram qab no mis: S * B * K1 * K2 * 15% qhov twg S - ua lag ua luam cheeb tsam; B - puag tawm los, uas nws muaj nuj nqis yog teem los ntawm kev cai lij choj; K1, K2 - yam kuj txhais cov kev cai.

Tshwj xeeb tshaj yog ib tug neeg ua lag luam taxation, trading los ntawm nraum khoom yog nyob rau hauv txoj kev ntawm kev xam UTII. Rau mobile lag luam se xam raws li nram no: (R1 + R2 + R3) * B * K1 * K2 * 15%

qhov twg R1 - nruab nrab ntawm cov neeg ua hauj lwm thaum lub sij hawm thawj lub hlis ntawm lub quarter, nrog rau cov ua lag luam; R2 - rau lub thib ob lub hli; R3 - rau peb lub hlis; B - puag tawm los; K1, K2 - coefficients.

Rau ruaj ruaj thiab uas tsis yog-nyob ruaj ruaj trading chaw nram qab no tus txheej txheem rau xam xyuas thaj tsam ntawm tsawg tshaj li 5m2 muab: (N1 + N2 + N3) * B * K1 * K2 * 15%

qhov twg N1 - lub xov tooj ntawm trading chaw nyob rau hauv thawj lub hlis ntawm lub quarter; N2 - rau lub thib ob lub hli; N3 - rau peb lub hlis; B - puag tawm los; K1, K2 - coefficients.

Taxation ntawm ib tug neeg ua lag luam rau UTII tsoom fwv tsis yog nyob ntawm seb cov nyiaj outlets thiab tsis yuav tsum tau kev pom zoo ntawd nqi. Nyob rau hauv thiaj li yuav kom cov kawm tiav ntawm cov se audits, lub ntsiab lus nram qab yuav tsum tau yog:

1. Kev txiav txim ntawm lub hom ntawm kev ua si. Buyers khw yuav ua tau tsis tau tsuas yog tib neeg, tab sis kuj cov lag luam uas yuav khoom rau lub lag luam cov hom phiaj. Yog li ntawd, nyob rau hauv kev xyaum, feem ntau muaj teeb meem nrog lub delineation ntawm lag luam wholesale thiab khw muag khoom. Raws li cov Civil Code, lub ntsiab qhov txawv ntawm cov luam no yog lub hom phiaj ntawm yuav, khw muag khoom muag ntawm cov khoom yog pom tau hais tias tus kheej siv. Nyob rau lwm cov tes, Tax Code tsis kom ib tug luag hauj lwm nyob rau hauv lub SP mus nrhiav tau tawm txoj hmoo ntawm cov neeg muas cov khoom, txiav txim txog kev paub khw muag khoom tsuas yog tus hom thiab loj ntawm lub khw muag khoom cov chaw. Yuav kom ib tug neeg ua lag luam UTII taxation system yog tag nrho txhaum thiab tsis muaj tsis ntseeg cov nyiaj ua se cov tub ceev xwm, neeg neeg no yog xav kom mus rau hauv lub khw muag khoom muas ntawm purchase thiab muag khoom. Payment tej zaum yuav ua nyob rau hauv cov nyiaj ntsuab thiab cashless thoob lub ntiaj (Finance Tsab ntawv № 03-11-04 / 3/20 ntawm 18.01.06).

2. Tuav ntawm cov ntaub ntawv lees tias qhov luaj li cas ntawm lub khw muag khoom qhov chaw. Feem ntau teeb meem nrog se audits yog UTII ntxiv xwb vim underreporting ua lag luam khw muag khoom qhov chaw ntau thiab tsawg pab. Yog hais tias trading siv qhov chaw khw uas muaj tsis muaj tseeb ib thaj tsam, nws yog txaus kom muaj daim ntawv xauj tsev rau peb lub xyoo ua ntej tam sim no ib tug, uas qhia tag nrho cov expansion thiab contraction ntawm lub department. Yog hais tias lub muag ntawm cov khoom yog nqa tawm los ntawm ib tug nyias muaj nyias ib chav tsev cheeb tsam xa mus rau nyob rau hauv lub tshaj tawm rau UTII yuav tsum ua raws li cov explication thiab lwm yam lus nug ntaub ntawv mus rau lub khw. Nws yog ib nqi hais meej tias ua lag luam taxation tsuas yog nyob rau lub hauv paus ntawm lub cheeb tsam ntawm trading halls, warehouses, cov thawj tswj chaw ua hauj lwm thiab lwm yam koom haum pab chaw nyob rau hauv lub xam ntawm cov nyiaj ua se tsis muaj.

Ua lag luam uas tsis tsim nyog mus thov UTII vim tau siab tshaj lub teev txwv, yuav tsum tau siv lwm yam se regimes: qhov yooj yim los yog yooj yim zog. Tab sis nyob rau hauv kev xyaum, tus tswv ntawm loj khw muag khoom chains thiab khoom cheeb tsam ntawm dua 150 m2 raug kaw nyob rau hauv ntau cov ntsiab lus ntawm entrepreneurs nyob rau hauv lub moj khaum tsim rau UTII, yog li khaws cia txoj cai them nqi ntawm cov nyiaj ua se thiab txo lub tuam txhab nqi.