I-Automated Simplified Taxation System (AUSN) ngo-2022
Kuze kube ngu-2027, isistimu yentela eyenziwe lula ezenzakalelayo (AUSN) iyahlolwa Ezweni Lethu, lapho amabhizinisi cishe angadingi ukuthumela imibiko, futhi zonke izintela zizobalwa ngokuzenzakalelayo isevisi yentela. Ake sikhulume ngobuhle nobubi bohlelo lwentela, ubani ongasebenzisa i-AUTS nokuthi ungayishintshela kanjani ngo-2022

Ngomhla zi-1 kuJulayi, 2022, uhlelo lwentela lokuhlola, i-AUSN, lwethulwa Ezweni Lethu. Ngayo, amabhizinisi azokwazi ukuhambisa imibiko ephindwe izikhathi eziningi ngaphansi kwezintela nezimali ezengeziwe zebhajethi. Futhi, akudingekile ukuthi ukhokhe amaphrimiyamu omshwalense - lokhu kuzokwenziwa ngezindleko zesabelomali. Okuhloswe kakhulu kulo mbuso omusha amabhizinisi amancane anenzuzo enkulu yonyaka. Ake sikhulume ngokuthi uhlelo lwentela olwenziwe lula oluzenzakalelayo lusebenza kanjani ngo-2022.

Yini i-AUSN

I-Automated Simplified Taxation System (ASTS) iwumsebenzi wokuhlola wesistimu yentela lapho intela ibalwa ngokuzenzakalelayo.

Ibhizinisi lingashintshela ku-AUSN kusuka ngomhlaka-1 Julayi 2022 kuya kuDisemba 31, 2027 ezifundeni ezine zezwe Lethu:

  • eMoscow;
  • isifunda saseMoscow;
  • Isifunda saseKaluga;
  • IRiphabhulikhi yaseTatarstan.

Ngesikhathi esifanayo, inkampani kufanele ibhaliswe intela kwenye yalezi zifunda, futhi ibhizinisi lingenziwa kwezinye izifunda, ama-republic ngaphakathi kwe-Federation kanye nezindawo.1. 

Izici ze-AUSN

Izinga lentela8% (yentela yemali engenayo) noma u-20% (yentela ngaphandle kwezindleko)
Ubani ongahambaOsomabhizinisi ngabanye kanye nama-LLC angaphansi kwenani lemibandela
Ingabe ingahlanganiswa nezinye izindlela zentela?Cha
Inani labasebenzi kuhulumeniAbasebenzi abangaphezu kuka-5
Imali engenayo yonyaka enkuluKufika kuma-ruble ayizigidi ezingama-60
Yini ukubika ayidingekiIsimemezelo sentela sohlelo lwentela olwenziwe lula, ukubalwa kwamaphrimiyamu omshwalense, ukubalwa ngendlela engu-6-NDFL (okuhlanganisa nezitifiketi zeholo labantu ngabanye)
isikhathi sentelaInyanga ye-1
Izidingo ZomholoIzinkokhelo kuphela ngendlela okungeyona imali
Umnqamulajuqu wokukhokha izintelaNyanga zonke kungakedluli usuku lwama-25 lwenyanga elandela isikhathi sentela esiphelelwe yisikhathi
Isekelwe kuphi intela?Idatha evela kumarejista emali aku-inthanethi, ulwazi oluvela emabhange lapho kuvulwa khona i-akhawunti yamanje, idatha evela ku-akhawunti yomuntu siqu yomkhokhintela

Ubani ongafaka isicelo se-AUSN

Osomabhizinisi abangabodwana kuphela nezinkampani ezinezikweletu ezilinganiselwe. Kodwa kufanele kuhlangatshezwane nemibandela eminingi:

  • abasebenzi kuhulumeni bangabi ngaphezu kwabantu abayi-5;
  • imali engenayo yonyaka ifinyelela kuma-ruble ayizigidi ezingama-60;
  • inani eliyinsalela lempahla engashintshi alikho ngaphezu kwama-ruble ayizigidi ezingu-150;
  • amaholo kubasebenzi akhokhwa kuphela ngendlela okungeyona imali;
  • azikho ezinye izindlela zentela ezikhethekile ezisebenzayo.

Ibhizinisi elinamagatsha, kanye namabhange, ama-microloans, ama-insurers, ama-pawnshops, abathengisi, abameli, abaqaphi, abakhiqizi bezimpahla ezikhokhelwayo, amakhasino, izabelomali nezikhungo zikahulumeni kanye nezinye izinkampani azikwazi ukusebenza ku-AUSN. Uhlu olugcwele2 iku-Federal Law ka-February 05.02.2022, 17 No. 3-FZ - isahluko 2, isigaba XNUMX.

- Ukufaka isicelo se-AUSN, udinga ukuba ne-akhawunti yamanje kwelinye lamabhange agunyazwe yi-Federal Tax Service. Manje i-Sberbank, i-Alfa-bank, i-Promsvyazbank, i-Modulbank ne-Tochka (igatsha le-FC Otkritie) banaleli lungelo. Maningi amathuba okuthi i-VTB, i-Tinkoff kanye ne-AK Bars bajoyine iphrojekthi yokuhlola,” kusho umgcini-mabhuku, umsunguli wenkampani yakwa-Prof1-Garant, isikhulumi sesizindalwazi se-Okron. Ludmila Kryuchkova.

Nelinye iphuzu elibalulekile. Izinkampani ezisemthethweni kuphela nosomabhizinisi ngabanye abavele kusukela ngoJulayi 2022 walo nyaka abangashintshela ku-AUSN ngomhla ka-1. Kusukela ngomhla ka-Janawari 1, 2023 - zonke ezinye izinkampani.

Iyiphi intela ezoba ye-AUSN

Inani lentela elikhokhiswayo lingaphezulu kwesilinganiso esivamile.

  • Ku-AUSN emalini engenayo, izinga libekwe ku-8% wesamba semali engenayo, esikhundleni sika-6% ngaphansi kwesistimu yentela eyenziwe lula.
  • Nge-AUTS “izindleko zokususa imali engenayo”, izinga lizoba ngu-20% wenzuzo, hhayi u-15% ngaphansi kohlelo lwentela olwenziwe lula. Ubuncane bentela ngu-3% wayo yonke imali engenayo, ngisho noma kukhona ukulahlekelwa ekupheleni kwesikhathi sokubika, esikhundleni sika-1% ojwayelekile wesistimu yentela eyenziwe lula.

Futhi, lapho kubalwa amaholo abasebenzi benkampani, i-AUSN ikhokha amaphrimiyamu omshwalense womshwalense wenhlalakahle oyimpoqo ngokumelene nezingozi zezimboni nezifo zomsebenzi ngenani elinqunyiwe lama-ruble angu-2040 ngonyaka. Inkokhelo yanyanga zonke enani le-1/12 yeprimiyamu yomshwalense engashintshi.

Ungashintshela kanjani ku-AUSN

1. Okwebhizinisi elisha

Isebenza kosomabhizinisi ngabanye kanye nama-LLC, avulwe ngoJulayi 1, 2022. 

Kufanele uthumele isicelo soguquko kungakedluli izinsuku ezingama-30 kusukela osukwini lokubhaliswa nehhovisi lentela. Isicelo sithunyelwa ku-akhawunti yakho yomuntu siqu kuwebhusayithi yentela noma ngebhange lapho kuvulwa i-akhawunti yamanje. Khumbula ukuthi akuwona wonke amabhange abamba iqhaza ekuhlolweni, kodwa kuphela i-PSB, i-Sberbank, i-Alfa-Bank, i-Modulbank ne-Tochka.

2. Ngebhizinisi elisebenzayo

Angashintshela ku-AUSN kuphela kusukela ngomhla ka-1 Januwari 2023. Kodwa-ke, isaziso sokukhethwa kwesistimu entsha yentela kufanele senziwe ngaphambi kukaDisemba 31 wonyaka owandulele inguquko. Lokhu kungenziwa nge-akhawunti yakho yomuntu siqu kuwebhusayithi ye-Federal Tax Service noma ngebhange le-inthanethi, lapho une-akhawunti yamanje.

Izinzuzo nezingozi ze-AUSN

U-Accountant u-Lyudmila Kryuchkova ukhuluma ngezinzuzo nezinkinga zombuso omusha wentela.

Izindleko ze-AUSN

Osomabhizinisi abangabodwana abashintshela ku-AUTS ngeke bakwazi ukusebenzisa ezinye izindlela ezikhethekile zentela, isibonelo, ukuthenga amalungelo obunikazi (PST). Lokhu ukuphikisana okuyinhloko ngokumelene ne-AUSN. Phela, amalungelo obunikazi "ayilungelo" elikhethekile kosomabhizinisi ngabanye, futhi ngokuvamile - emisebenzini eminingana - kunenzuzo kakhulu kunohlelo lwentela olwenziwe lula.

Izinga lentela emalini engenayo ngaphansi kwe-AUTS (20%) liphezulu kunangaphansi kwe-STS "izindleko zokususa imali engenayo" (15%). Kuvela ukuthi i-AUSN ikhethwa ngezindleko eziphakeme kakhulu. 

Ubuncane bentela ye-AUSN ngu-3%, ekhokhwa noma kwenzeka imisebenzi engenzi nzuzo.

Uma imikhawulo esethelwe i-AUSN yeqiwa, kuzoba nokushintshela ohlelweni oluyinhloko lwentela, okuzoholela ekuthwalweni kanzima kwentela enkampanini.

I-akhawunti yamanje ingavulwa kuphela emabhange agunyaziwe - ozakwethu bephrojekthi yokuhlola.

Isikhathi sentela se-AUSN yinyanga engu-1, okusho ukuthi, uzodinga ukukhokha nyanga zonke.

Umholo ungakhokhwa kuphela ngendlela okungeyona imali.

Akekho okhansela ukuhlolwa kwekhamera. Zizobanjwa minyaka yonke, ngaphandle kwale nqubo ngeke kwenzeke ukuvala i-LLC.

Naphezu kweqiniso lokuthi isikhungo sesikweletu sikhiqiza ama-oda okukhokha intela yentela yomuntu siqu evela esikhwameni sokukhokhelwa komkhokhintela, irejista ye-accruals enamakhodi emali engenayo isadinga ukuthunyelwa ebhange. Lokhu kumelwe kwenziwe kungakedluli usuku lwesi-5 lwenyanga ngayinye elandela inyanga lapho kwakukhona khona izinkokhelo ezivuna abantu ngabanye ngokuvumelana nezinkontileka zokuqashwa. Inhlangano eku-AUSN kufanele ithumele irejista enezibalo zentela yemali engenayo yomuntu siqu nge-akhawunti yomuntu siqu yomkhokhi wentela kuwebhusayithi yesevisi yentela.

Imikhawulo ku-payroll ngomsebenzi ngamunye - hhayi ngaphezu kwama-ruble ayizigidi ezi-5 ngonyaka.

Izinhlangano azikhululiwe ekubalweni kwezimali nasekugcwaliseni izitatimende zezimali. Imibiko ephathelene nokugcinwa kwezincwadi zomsebenzi we-elekthronikhi i-SZV-TD isekhona. Kusadingeka ulethe amafomu uma izivumelwano zomphakathi ziphothulwa.

Izinzuzo ze-AUSN

Okuhlanganisa okubaluleke kakhulu: ukukhululwa ekukhokheni amaphrimiyamu omshwalense emalini ekhokhelwa abasebenzi. Kodwa abasebenzi abangafika kwabayi-5 kuphela!

Uhlu lwemibiko yabasebenzi kanye nemibiko evela ohlwini lwabaholayo luzoncishiswa.

Osomabhizinisi ngabanye bakhululiwe kukho kokubili amaphrimiyamu angaguquki ngokwabo kanye nasemalini engu-1% emalini engenayo engaphezu kuka-300 ₽. Kuvela ukuthi usomabhizinisi ngamunye ngaphandle kwabasebenzi e-AUSN akawakhokhi nhlobo amaphrimiyamu.

Awudingi ukubala intela ngokwakho bese udweba imiyalo yokukhokha intela ngaphansi kwe-AUTS kanye nentela engenayo yomuntu siqu evela esikhwameni samaholo.

Izinkampani eziku-AUSN zikhululekile ekucwaningweni kwentela yasendle.

Imibuzo nezimpendulo ezidumile

Kungenzeka ukuthi uhlelo lwentela lokuhlola luzolungiswa futhi lwengezwe njengoba lusebenza. Futhi ngo-2027, lapho ukuhlolwa kufanele kuqedwe, kungase kuqashelwe njengehlulekile. Noma ngokuphambene nalokho: ibhizinisi lizothanda i-AUSN kangangokuthi bazoqala ukuyikhetha. Sabuza i-accountant uLyudmila Kryuchkova phendula inani lemibuzo ephakamayo mayelana “nokwenza lula” okuzenzakalelayo.

Yini enye inzuzo: USN noma AUSN?

- I-AUSN inenzuzo uma usebenzisa u-20% "wemali engenayo khipha izindleko", ngemali engenayo encane uma kuqhathaniswa. Kodwa ngesikhathi esifanayo, umsebenzi uhilela izindleko ezinkulu zezezimali kanye nemingcele ephansi.

Ubuncane bentela ngaphansi kwalolu hlelo lwentela (ngisho noma kukhona ukulahlekelwa) ngu-3% wesamba semali engenayo. Kanye nokonga kumaphrimiyamu omshwalense avela kuroli ekhokhelwayo. Kulokhu, kuzoba nenzuzo ikakhulukazi kosomabhizinisi ngabanye, ngoba nabo bakhululiwe kumaphrimiyamu omshwalense ngenani elingaguquki kanye nemali engenayo engaphezu kwama-ruble ayizinkulungwane ezingama-300 kusuka ku-1% wemali yomshuwalense. Kwezinye izimo, i-USN inenzuzo enkulu.

Ubani ongafanele i-AUSN?

- Uhlelo olunjalo lwentela alufanelekile ezinkampanini ezinezabelo eziphezulu. Njengoba ukukhokhwa ngokweqile kwentela kungaba phezulu kakhulu ngenxa yokwenyuka kwezinga. Ukonga kumaphrimiyamu omshwalense kuzoba kuncane ngokungafanele uma kuqhathaniswa nokukhokhwa ngokweqile kwentela.

I-AUSN ngeke ifanele osomabhizinisi abaningi abafuna ukusebenza ngelungelo lobunikazi. Nge-AUSN, ilungelo lelungelo lobunikazi liyalahleka. Futhi, imodi ayifanele izinkampani ezinezisebenzi ezingaphezu kuka-5. Lona umkhawulo oqinile, ngokuthuthukiswa okusebenzayo kwenkampani kunzima ukuhlala kuwo.

Kungenzeka yini ukubuya usuka e-AUSN uye e-USN?

- Ungashintsha kusukela onyakeni wekhalenda olandelayo. Ukuze wenze lokhu, udinga ukuthumela isicelo ku-IFTS ngaphambi komhla zingama-31 kuZibandlela wonyaka wamanje. Uma inhlangano ilahlekelwe ilungelo lokusebenzisa i-AUSN phakathi nonyaka, ihhovisi lentela lizothumela isaziso esihambisanayo ku-akhawunti yomuntu siqu yomkhokhintela zingakapheli izinsuku zokusebenza eziyi-10. Kulesi simo, phakathi kwezinsuku ezingu-30 zokusebenza, ungafaka isicelo sokushintshela ohlelweni lwentela olwenziwe lula ngokunamathisela isaziso esivela ku-Federal Tax Service mayelana nokulahlekelwa ilungelo lokusebenzisa i-AUSN.
  1. Endaweni yokwenza imisebenzi yezamabhizinisi ngosomabhizinisi ngabanye ngaphakathi kohlaka lokusetshenziswa kwe- "AvtoUSN", echazwe encwadini ye-Federal Tax Service of Our Country yangoJanuwari 27.01.2022, 43 No. SD-77 /[i-imeyili ivikelwe] https://www.nalog.gov.ru/rnXNUMX/taxation/taxes/

    autotax_system/12313286/?ysclid=l56ipj31av750916874

  2. I-Federal Law No. 25.02.2022-FZ yangoFebhuwari 17, XNUMX "Emzameni Wokusungula Ukulawulwa Kwentela Okukhethekile "Uhlelo Lwentela Olwenziwa Lula oluzenzakalelayo" http://www.consultant.ru/document/cons_doc_LAW_

    410240/d96109fd51707b8a47e802b29eb599a182b7528b/ 

shiya impendulo