Mukati
Musi waChikunguru 1, 2022, chirongwa chekuyedza mutero, AUSN, chakatangwa muNyika Yedu. Nayo, mabhizinesi achakwanisa kuendesa kakawanda kushoma kushuma pamitero uye mari yekuwedzera-bhajeti. Zvakare, haufanirwe kubhadhara mari yeinishuwarenzi - izvi zvichaitwa nekubhadharisa mari yebhajeti. Chinangwa chikuru chehutongi hutsva ndeye micro-bhizinesi ine mari yakawanda yegore negore. Ngatitaurei nezve iyo otomatiki yakarerutswa yemutero system inoshanda sei muna 2022.
Chii chinonzi AUSN
Iyo Automated Simplified Taxation System (ASTS) chirongwa chekuyedza chemutero system umo mutero unoverengerwa otomatiki.
Bhizinesi rinogona kuchinjira kuAUSN kubva muna Chikunguru 1, 2022 kusvika Zvita 31, 2027 mumatunhu mana eNyika Yedu:
- Moscow;
- Moscow region;
- Kaluga region;
- 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.
Zvinoumba AUSN
| Mutero | 8% (yemutero wemari) kana 20% (yemari inobvisa mari yemutero) |
| Ndiani anogona kuenda | Vazvinabhizinesi vega uye LLCs pasi pehuwandu hwemamiriro |
| Inogona kusanganiswa nedzimwe hurumende dzemitero? | Aihwa |
| Nhamba yevashandi muhurumende | Hapana vanopfuura 5 vashandi |
| Maximum pagore mari | Kusvika mamirioni makumi matanhatu rubles |
| Ndeipi reporting haidiwe | Chiziviso chemutero cheiyo yakareruka mutero system, kuverenga kwemari yeinishuwarenzi, kuverenga muchimiro che6-NDFL (kusanganisira zvitupa zvemihoro yevanhu) |
| nguva yemutero | 1 mwedzi |
| Mari Zvinodiwa | Kubhadhara chete mune isiri-cash fomu |
| Nguva yekupedzisira yekubhadhara mutero | Mwedzi wega wega pasati papfuura zuva rechi25 remwedzi zvichitevera kupera kwenguva yemutero |
| Mutero unobva pachii? | Dhata kubva kumareji emari epamhepo, ruzivo kubva kumabhangi uko account yazvino inovhurwa, data kubva kuaccount yemubhadharisi |
Ndiani anogona kushandisa AUSN
Chete mabhizinesi ega ega uye makambani ane zvikwereti zvishoma. Asi akati wandei mamiriro anofanira kusangana:
- vashandi muhurumende kwete kupfuura vanhu 5;
- mari yegore negore kusvika mamiriyoni makumi matanhatu rubles;
- iyo yakasara kukosha kwezvinhu zvakagadziriswa haisi kupfuura 150 mamiriyoni rubles;
- mihoro kuvashandi inobhadharwa chete mune isiri-mari fomu;
- hapana humwe hutongi hwemitero hunoshanda.
Bhizinesi rine mapazi, pamwe nemabhangi, mamicroloans, inshuwarisi, pawnshops, mabroker, magweta, notaries, vagadziri vezvinhu zvinotengwa, kasino, bhajeti uye masangano ehurumende uye mamwe makambani haagone kushanda paAUSN. Full list2 iri muFederal Law yaFebruary 05.02.2022, 17 Nha. 3-FZ - chitsauko 2, ndima XNUMX.
-Kushandisa AUSN, unofanirwa kuve neakaundi yazvino mune rimwe remabhangi akatenderwa neFederal Tax Service. Iye zvino Sberbank, Alfa-bank, Promsvyazbank, Modulbank uye Tochka (bazi reFC Otkritie) vane kodzero iyi. Pane mukana mukuru wekuti VTB, Tinkoff neAK Bars vapinde muchirongwa chekuyedza,” akadaro accountant, muvambi wekambani yeProf1-Garant, mukurukuri weOkron Internet saiti. Ludmila Kryuchkova.
Uye imwe pfungwa inokosha. Zvibvumirano zvepamutemo chete uye mabhizimisi ega ega akaonekwa kubva munaJuly 2022 wegore rino anogona kushandura kuAUSN muna 1. Kubva munaJanuary 1, 2023 - mamwe makambani ose.
Ndeupi mutero uchava weAUSN
Mari yemutero inobhadhariswa yakakwira pane yakajairika.
- Kune AUSN pamari inowanikwa, chiyero chinotarwa pa8% yemari yese, panzvimbo ye6% pasi peiyo yakareruka mutero system.
- NeAUTS "income minus cost", muyero uchave 20% yepurofiti, uye kwete 15% sepasi peiyo yakareruka mutero system. Mutero wepasi pasi ndeye 3% yemari yese, kunyangwe paine kurasikirwa pakupera kwenguva yekuzivisa, pachinzvimbo cheiyo chiyero 1% yeiyo yakareruka mutero system.
Zvakare, pakuverengera mihoro yevashandi vekambani, AUSN inobhadhara mari yeinishuwarenzi yeinishuwarenzi inomanikidzwa yemagariro kurwisa tsaona dzemaindasitiri nezvirwere zvebasa muhuwandu hwakatarwa hwe2040 rubles pagore. Kubhadhara kwemwedzi nemwedzi muhuwandu hwe1/12 yemubhadharo wakagadziriswa inishuwarenzi.
Ungashandura sei kuAUSN
1. Zvebhizimisi idzva
Inoshanda kune vega mabhizinesi uye LLCs, iyo yakavhurwa munaChikunguru 1, 2022.
Iwe unofanirwa kuendesa chikumbiro chekuchinja pasati papfuura mazuva makumi matatu kubva pazuva rekunyoreswa nehofisi yemutero. Chikumbiro chinotumirwa muakaundi yako yega pawebhusaiti yemutero kana kuburikidza nebhangi inovhurwa account yazvino. Yeuka kuti haasi mabhangi ose anotora chikamu mukuedza, asi chete PSB, Sberbank, Alfa-Bank, Modulbank uye Tochka.
2. Zvekushanda bhizinesi
Anokwanisa kushandura kuAUSN chete kubva munaJanuary 1, 2023. Zvisinei, chiziviso chesarudzo yehurongwa hutsva hwemitero hunofanira kuitwa mushure meDecember 31 wegore rinotangira shanduko. Izvi zvinogona kuitwa kuburikidza neakaundi yako pawebhusaiti yeFederal Tax Service kana zvakare kuburikidza neInternet bank, kwaunenge uine account yazvino.
Zvakanakira uye zvakaipira zveAUSN
Accountant Lyudmila Kryuchkova anotaura pamusoro pezvakanakira uye zvisingabatsiri zvehutsva hwemitero.
Cons AUSN
Vazvinabhizimisi vega voga vanochinja kuAUTS havazokwanisi kushandisa mamwe maitiro anokosha emitero, semuenzaniso, kutenga patents (PST). Uku ndiko kupokana kukuru kunopesana neAUSN. Mushure mezvose, patents i "ropafadzo" yakakosha kune vatengesi vega, uye kazhinji - kune akati wandei mabasa - inobatsira zvakanyanya kupfuura yakareruka mutero system.
Mutero wemutero wemari iri pasi peAUTS (20%) wakakwira kupfuura pasi peSTS "income minus cost" (15%). Zvinoitika kuti AUSN inodiwa pamutengo wakakwira zvakanyanya.
Iyo shoma yeAUSN mutero ndeye 3%, iyo inobhadharwa kunyangwe kana zviitiko zvisingabatsiri.
Kana miganhu yakatarwa yeAUSN yakapfuura, pachava neshanduko kune iyo huru yemitero, iyo inozoguma nemutoro wakakomba wekambani.
Yazvino account inogona kuvhurwa chete mumabhangi akatenderwa - vanobatana neiyo pilot project.
Nguva yemutero yeAUSN mwedzi 1, kureva kuti, iwe uchafanirwa kubhadhara pamwedzi.
Muhoro unogona kubhadharwa chete mune isiri-mari fomu.
Hapana anokanzura cheki dzekamera. Iwo anozoitwa gore rega rega, pasina maitiro aya hazvigoneke kuvharisa iyo LLC.
Kunyangwe idi rekuti kiredhiti institution inogadzira maodha ekubhadhara emutero wemuhoro wega kubva kuhomwe yekubhadhara yemutero, rejista yezvekuwedzera nemakodhi emari ichiri kufanira kutumirwa kubhangi. Izvi zvinofanirwa kuitwa pasati papfuura zuva rechishanu remwedzi wega wega uchitevera mwedzi waive nemubhadharo waibatsira vanhu maererano nezvibvumirano zvebasa. Sangano riri paAUSN rinofanira kutumira rejista pamwe nekuverenga kwemutero wemutero wega wega kuburikidza neakaunti yega yemuteresi pawebhusaiti yebasa remutero.
Zvirambidzo pamubhadharo wega wega mushandi - kwete kupfuura 5 miriyoni rubles pagore.
Masangano haasunungurwe kubva muakaunzi uye kuisa zvirevo zvemari. Mishumo ine chekuita nekuchengetwa kwemabhuku ebasa remagetsi SZV-TD ichiripo. Iwe uchiri kuda kuendesa mafomu kana zvibvumirano zvehurumende zvakapedzwa.
Zvakanakira zveAUSN
Chinonyanya kukosha kuwedzera: kuregererwa kubva pakubhadhara mari yeinishuwarenzi kubva mubhadharo yevashandi. Asi kusvika kuvashandi vashanu chete!
Rondedzero yemishumo yevashandi uye mishumo kubva mubhadharo ichaderedzwa.
Vazvinabhizinesi vega vanoregererwa kubva kune ese ari maviri einishuwarenzi maprimiamu avo uye kubva kune 1% mupiro kubva mumari inodarika mazana matatu ₽. Zvinoitika kuti munhu muzvinabhizimusi asina vashandi kuAUSN haabhadhare maprimiyamu einishuwarenzi zvachose.
Iwe haufanire kuverenga mutero wega uye kudhirowa maodha ekubhadhara ekubhadhara mutero pasi peAUTS uye mutero wemuhoro wega kubva kuhomwe yemuhoro.
Makambani ari paAUSN haabhadharwi pakuongorora mutero wemumunda.
Mibvunzo nemhinduro dzakakurumbira
Zvinogoneka kuti iyo yekuedza mutero kutonga ichagadziriswa uye inowedzerwa sezvainoshanda. Uye panosvika 2027, kana kuyedza kuchinge kwapedzwa, inogona kutoonekwa sekukundikana. Kana zvakasiyana: bhizinesi richada AUSN zvakanyanya zvekuti ivo vanongotanga kuzvisarudza. Takabvunza accountant Lyudmila Kryuchkova pindura akati wandei emibvunzo inomuka ine chekuita neautomated "kurerutsa".
Chii chinonyanya kubatsira: USN kana AUSN?
Mutero wakaderera pasi peiyi hurongwa hwemitero (kunyangwe paine kurasikirwa) i3% yemari yese. Kuwedzera kuchengetedza pamaprimiyamu einishuwarenzi kubva mubhadharo. Muchiitiko ichi, zvichanyanya kubatsira kune vega vebhizinesi, sezvo ivo zvakare vasingabhadharwe kubva kumari yeinishuwarenzi zvese muhuwandu hwakatarwa uye kubva mumari inodarika zviuru mazana matatu ezviuru zveRubles kubva pa300% yemari yeinishuwarenzi. Mune zvimwe zviitiko, USN inobatsira zvakanyanya.
Ndiani asina kukodzera AUSN?
AUSN haizokodzeri vazhinji vemabhizinesi vanoda kushanda patent. NeAUSN, kodzero yemvumo yakarasika. Zvakare, iyo modhi haina kukodzera kumakambani ane vashandi vanopfuura 5 vanhu. Uyu ndiwo muganho wakasimba, nekusimudzira kwekambani kwakaoma kugara mukati mayo.
Zvinoita here kudzoka kubva kuAUSN kuenda kuUSN?
Zvitubu zve
- Panzvimbo yekuitisa zviitwa zvemabhizimusi nevazvinabhizinesi vega mukati megadziriro yekushandiswa kwe "AvtoUSN", yakatsanangurwa mutsamba yeFederal Tax Service yeNyika Yedu yaNdira 27.01.2022, 43 No. SD-77 /[email protected] https://www.nalog.gov.ru/rnXNUMX/taxation/taxes/
autotax_system/12313286/?ysclid=l56ipj31av750916874
- Federal Law Nha.
410240/d96109fd51707b8a47e802b29eb599a182b7528b/