Isisekelo sentela singenye yalezo zinkolelo-mbono zentela ezesabekayo ukuzwa nje ngazo.Kodwa empeleni kulula kunalokho okubonakala sengathi uma kuchazwa ngokuthula ngezibonelo ezicacile. Njalo uma ukhipha i-invoyisi, ufaka ifomu lakho lentela engenayo, ubala intela yenkampani, noma ubuyekeza i-VAT, usebenza, kungakhathaliseki ukuthi uyayithanda noma cha, nge izisekelo ezikhokhiswa intela.
Ukuqonda ukuthi isisekelo sentela sinqunywa kanjani Akuyona nje indaba ecatshangelwayo: inquma ukuthi uzokhokha intela engakanani nokuthi ama-invoyisi akho kanye nokubuyiselwa kwentela kulungile yini, noma ukuthi usengozini yamaphutha, ukuhlolwa kwentela, noma ngisho nezijeziso. Sizobheka konke ngokuningiliziwe, kodwa sisebenzisa ulimi olucacile olufanele impilo yansuku zonke yamabhizinisi, abasebenza ngokuzimela, kanye nabakhokhi bentela.
Siyini isisekelo sentela ngokwemigomo ejwayelekile?
Ekukhokheni intela, isisekelo sentela yinani okusetshenziswa kulo intela.Leli inani elibhekisela elisetshenziswa yiziphathimandla zentela ukubala intela okufanele ikhokhwe. Akuyona intela ngokwayo, kodwa kunalokho inani lokuqala lapho kusetshenziswa khona iphesenti noma izinga lentela.
Lelo nani lingavela ezimweni eziningi ezahlukene.: intengo yomkhiqizo noma isevisi ku-invoyisi, umholo wonyaka wesisebenzi, inzuzo yokuthengisa indlu, value cadastral yempahla noma inzuzo yokubalwa kwenkampani. Kuzo zonke izimo, umqondo uyafana: okokuqala kunqunywa isisekelo esikhokhiswa intela, bese kuthi ngaleso sisekelo, kubalwe intela.
Isisekelo sentela sikhona cishe kuzo zonke izintela ezinkulu ezithinta izakhamuzi namabhizinisi: Intela Yengeniso Yomuntu Siqu, i-VAT, Intela Yengeniso Yenkampani, Intela Yempahla, Intela Yokudlulisa, Ifa kanye neminikelophakathi kwabanye. Intela ngayinye inemithetho yayo yokuyibeka, kodwa umqondo oyisisekelo uvamile.
Indlela elula yokuqonda lokhu ukucabanga ngenkulumo ethi "ngaphambi kwentela".Lokho "ngaphambi" cishe njalo kuyisisekelo esikhokhiswa intela. Uma okuthile kubiza ama-euro ayi-100 kanye ne-VAT, lawo ma-euro ayi-100 ayisisekelo esikhokhiswa intela futhi i-VAT ibalwa kusukela lapho.
Ukunqunywa kwesisekelo sentela ku-Corporation Tax
Ku-Corporate Income Tax, isisekelo sentela yimali engenayo etholwe yinkampani esikhathini sentela., kungakhathaliseki ukuthi zivelaphi, uma ukulungiswa nokulungiswa okusungulwe yi-Corporate Income Tax Law (LIS) sekwenziwe futhi, lapho kufanele khona, izisekelo zentela ezingezinhle zeminyaka edlule ezingasuswa zisusiwe.
Isiqalo sokubala lesi sisekelo esikhokhiswa intela umphumela wokubalwa kwezimali okuvela ku-akhawunti yenzuzo nokulahlekelwa, elungiselelwe ngokuhambisana neKhodi Yezentengiselwano kanye noHlelo Olujwayelekile Lokubalwa Kwezimali. Kusukela kulokho umphumela wokubala Kusebenza izindlela ezithile zentela: imali engenayo engakhokhiswa intela, izindleko ezingakhokhiswa intela, ukuncishiswa kwemali okuhlukile, amalungiselelo anqunyelwe, izikhuthazo zentela, njll.
Umthetho ojwayelekile wokunquma isisekelo sentela yenkampani yindlela yokulinganisa ngqoLe ndlela ihilela ukuqala ngamarekhodi ezimali nokuwalungisa ngokwemithethonqubo yentela. I-LIS iphinde ihlinzeke ngendlela yokulinganisa eqondile yemikhakha ethile noma imisebenzi echazwe ngumthetho, futhi, njengesilinganiso esingaphansi, indlela yokulinganisa engaqondile lapho iziphathimandla zentela zingakwazi ukuqinisekisa ngokuthembekile isimo sezezimali somkhokhi wentela.
Ngokuqagela okuqondile, inkampani ithatha imiphumela yayo yokubala bese iyilungisa ngokwe-LISIngeza noma isuse umehluko wesikhashana noma ohlala njalo, ayifaki izindleko ezingadonswa, ifaka imali engenayo okumele ifakwe ngezinjongo zentela, futhi ekugcineni, isusa izisekelo zentela ezingezinhle zeminyaka edlule njengoba kuvunyelwe. Umphumela wokugcina yisisekelo sentela lapho kusetshenziswa khona izinga lentela.
Ekulinganisweni okuhlosiwe kwezinkampani, isisekelo sentela singalungiswa ngokuphelele noma ngokwengxenye ngezimpawu, izinkomba noma amamojulaLokhu kufana nezinhlelo zentela ezilula ezisetshenziswa kwezinye izintela. Le ndlela isetshenziswa kuphela ezimweni ezithile ezisungulwe yi-LIS uqobo.
Isisekelo esikhokhiswa intela ku-Personal Income Tax: okuvamile nokonga
Ku-income tax yomuntu siqu (i-IRPF), isisekelo esikhokhiswa intela yisamba sayo yonke imali engenayo kanye nemali engenayo yomkhokhi wentela.Kungakhathaliseki ukuthi kungokwemali noma ngempahla, lokhu kuhlukaniswe ngezigaba ezimbili eziyinhloko: isisekelo esijwayelekile esikhokhiswa intela kanye nesisekelo esikhokhiswa intela sokonga. Ndawonye zakha isisekelo esiphelele esikhokhiswa intela.
Isisekelo esijwayelekile sentela sihlanganisa imali engenayo kanye nenzuzo etholakala emisebenzini yebhizinisi kanye nemali engenayo ejwayelekile.: amaholo, izinzuzo zokungasebenzi, imali engenayo evela emisebenzini yezomnotho yabantu abazisebenzayo, ukuqasha izindlu, imali engenayo ethile ebalwe, ukudluliselwa kwamalungelo esithombe kanye nenzuzo ethile yenhlokodolobha.
Isisekelo esikhokhiswa intela sokonga sihlanganisa kakhulu imali engenayo kanye nenzuzo ethile yenhlokodolobhaLokhu kufaka phakathi: inzalo evela kuma-akhawunti kanye namadiphozithi, izinzuzo zesitoko, imbuyiselo evela ezikhwameni zokutshalwa kwezimali, izinzuzo ezinkulu ezivela ekuthengisweni kwezindlu noma izibambiso, kanye nezinye izinkokhelo zokutshalwa kwezimali. Izinzuzo ezivela ekuthengiseni indlu, isibonelo, zifakiwe lapha, zibalwa njengomehluko phakathi kwentengo yokuthengisa kanye nentengo yokuthenga.
Ukubala imali engenayo ekhokhiswa intela yentela yomuntu siqu (i-IRPF) kuhilela ukwengeza zombili izingxenye.Okokuqala, imali engenayo ekhokhiswa intela ejwayelekile iyanqunywa (ukwengeza imali engenayo evela emsebenzini, irenti, imisebenzi yobungcweti, njll.) bese kuba imali engenayo ekhokhiswa intela yokonga (inzuzo yezezimali kanye nokubuyiselwa kwemali). Isamba sakho kokubili yimali engenayo ekhokhiswa intela lapho, ngemva kokunciphisa nokulungisa, kuzonqunywa khona isibopho sentela.
Isibonelo sezinombolo sisiza ukukubona kangcono.Cabanga ngomuntu onomholo womsebenzi ongu-€35.000, inzuzo engu-€3.000 efakiwe esisekelweni sakhe sentela esijwayelekile, inzuzo enkulu engu-€70.000 ngokuthengiswa kwendlu, kanye nenzuzo yesikhwama sokutshalwa kwezimali engu-€3.000. Imali engenayo yabo ejwayelekile ekhokhwa intela izoba ngu-€35.000 + €3.000 = €38.000, imali yabo yokonga izoba ngu-€70.000 + €3.000 = €73.000, kanti imali yabo yonke ekhokhwa intela izoba ngu-€111.000.
Isisekelo sentela somholo kanye nendima yaso ekukhokheni abasebenzi
Kumholo, isisekelo esikhokhiswa intela yinani lomholo ophelele lapho kubalwa khona ukubanjwa kwentela yomuntu siqu. futhi, kuhlanganiswe nezinye izici, iminikelo Yezokuphepha Komphakathi. Ingxenye yomholo ophelele, kufaka phakathi izinkokhelo ezilinganisiwe, izithasiselo kanye nezinye izinto ezikhokhiswa intela.
Ngezinhloso zentela yengeniso yomuntu siqu, isisekelo sentela somholo sitholakala kumholo wonyaka wonkeukususa noma yikuphi ukwehliswa okusebenzayo okumiswe ngumthetho (isibonelo, ukwehliswa kwemali engenayo yomsebenzi). Izinga lentela elibanjwayo umqashi okumele alisebenzise kuholo ngalinye libalwe ngaleli nani. Ukuphathwa kwemiqondo efana nale isisekelo somholo esikhokhiswa intela kungahluka kuye ngesakhiwo somholo.
Kubalulekile ukungadidanisi umholo ophelele, isisekelo seminikelo kanye nemali engenayo ekhokhiswa intela ngezinjongo zentela yengeniso yomuntu siqu.Nakuba zivame ukuhlobana kakhulu, ngayinye ilawulwa yimithetho ehlukene. Imali engenayo ekhokhiswa intela yentela yomuntu siqu (i-IRPF) iyindawo yokubhekisela ekubaleni intela, kuyilapho izisekelo zeminikelo zisetshenziselwa ukunquma iminikelo yezokuphepha komphakathi.
Iphutha ekunqumeni isisekelo semali engenayo ekhokhiswa intela yomholo lingabangela ukuthi ukubanjwa kwemali kungabi ngokwanele noma kube ngokweqile.Ngakho-ke, uma ufaka ifomu lakho lentela lonyaka, ungase umangale: kufanele ukhokhe inani elikhulu noma, ngokuphambene nalokho, ubanjwe intela eningi kunokudingekile.
Iyini isisekelo sentela ku-invoyisi?
Ku-invoyisi, isisekelo esikhokhiswa intela yinani eliphelele lezimpahla noma izinsizakalo ezithengisiwe ngaphandle kwezintela.Yinani elisetshenziswa kulo bala i-VAT, noma yikuphi ukugodlwa okungenzeka kwentela yengeniso yomuntu siqu kanye nezinye izintela ezingasebenza kuthengiselwano.
I-invoyisi ngayinye ivame ukuveza ifomethi ejwayelekile.Kusukela ngesamba esiphelele, kusetshenziswa izaphulelo zokuhweba, ukuthunyelwa nezinye izindleko ezengeziwe ezihlobene nokuthengiselana kuyangezwa, bese kutholakala isisekelo sentela esiphumelayo. Bese kubalwa amazinga e-VAT, kubalwe ukubanjwa (uma kukhona), bese kufinyelelwa inani lokugcina eliphelele elikhokhwayo noma elitholakalayo.
Ukuhlukaniswa okuvamile kungalandela lo myaleloInani eliphelele lemikhiqizo noma izinsizakalo, izaphulelo ezincishisiwe, kanye nezindleko zokuthumela noma zokupakisha, kuholela esisekelweni sentela; bese kuboniswa iphesenti le-VAT kanye nenani, iphesenti lentela yokubamba kanye nenani, bese kuthi ekugcineni kuboniswe inani le-invoyisi. Isisekelo sentela sivela ngqo phakathi kwenani eliphelele lokuqala kanye nenani eliphelele.
Kubalulekile ukuqonda ukuthi isisekelo sentela kanye nenani eliphelele le-invoyisi akuyona into efanayo.Isisekelo esikhokhiswa intela sibonisa kuphela inani lezomnotho lentengiselwano, kuyilapho isamba sihlanganisa nezintela kanye, lapho kufanele khona, nokugodlwa.
Okufakiwe nokungafakiwe esisekelweni esikhokhiswa intela se-invoyisi
Inani elikhokhiswa intela le-invoyisi lingafaka zonke izinto ezihlobene ngqo nokuthengiselana. ukuthengiswa kwezimpahla noma ukuhlinzekwa kwezinsizakalo. Lokhu kufaka phakathi intengo yemikhiqizo kanye nezindleko ezithile ezihlobene nokulethwa.
Yini efakiwe esisekelweni sentela Lokhu kufaka phakathi, isibonelo, intengo yangempela yezimpahla noma izinsizakalo ezikhokhisiwe, izaphulelo zokuhweba esezivele zisetshenziswe kuleyo ntengo, kanye nezindleko ezengeziwe ezihlobene nokuthengiselana, njengokuthutha, ukupakisha, amakhomishini athile, noma umshwalense ohlobene nokuthunyelwa noma isevisi.
Ngakolunye uhlangothi, kunemibono okungafanele ifakwe esisekelweni sentela.: intela ngokwayo (njenge-VAT), ebalwa kuyo; izimali ezidluliselwa egameni loHulumeni, izindleko ezithile ezikhokhisweni zamanzi noma ezinye izinsizakalo, noma inzalo yenkokhelo ehlehlisiwe uma ikhokhiswa ngokwehlukana.
Futhi izinkokhelo zenzalo ezikhokhelwayo ezibekwe ngumthetho noma ngomyalo wenkantolo azifakiwe.Futhi lokho okubizwa ngokuthi ukukhokhelwa: izinkokhelo ezenziwe uchwepheshe egameni leklayenti kanye ne-akhawunti yalo ngegunya eliqondile (isibonelo, izimali ezikhokhwa yi-ejensi yokuphatha egameni leklayenti). Lezi zimali zikhokhiswa ngokwehlukana nesisekelo sentela futhi kumele zisekelwe yi-invoyisi yokuqala ekhishwe egameni leklayenti.
Ukubala isisekelo esikhokhiswa intela isinyathelo ngesinyathelo ku-invoyisi
Inqubo yokubala inani elikhokhiswa intela ku-invoyisi ilula, kodwa kuyalulekwa ukulandela umyalelo ocacile. ukugwema ukudideka nokuvimbela amaphutha ekukhokheni intela.
Isinyathelo sokuqala ukunquma intengo yezimpahla noma izinsizakalo Lezi yizintengo ezithengiswayo, ngaphandle kwezintela. Uma kunemikhiqizo eminingana, intengo ngayinye ihlanganiswa ndawonye ukuze kutholakale inani eliphelele lokuqala.
Bese kusetshenziswa izaphulelo zokuhweba okuvunyelwene ngazo.Lezi zaphulelo, kungakhathaliseki ukuthi ziyiphesenti noma inani elinqunyiwe, zisuswa esilinganisweni sangaphambilini futhi zehlise inani lentengiselwano, ngaleyo ndlela zehlise isisekelo sentela.
Okulandelayo, engeza noma yiziphi izindleko ezengeziwe ezihlobene nokuthengisa.Lokhu kufaka phakathi izindleko ezifana nokuthunyelwa kwempahla, umshwalense wezokuthutha, ukupakisha okukhethekile, amakhomishini adluliselwa kumakhasimende, kanye nezinye izindleko ezihlobene ngqo. Uma izaphulelo sezisusiwe futhi lezi zindleko zengeziwe, umphumela uba isisekelo sentela.
Izinga le-VAT elihambisanayo lisetshenziswa kuleso sisekelo esikhokhiswa intela. (okujwayelekile, okuncishisiwe noma okuncishisiwe kakhulu) kanye, lapho kufanele khona, ukugodla intela yengeniso yomuntu siqu okumele kusetshenziswe. I-VAT ifakwa enanini, ukugodla kuyasuswa, ngaleyo ndlela kutholakale isamba esiphelele se-invoyisi.
Izibonelo ezisebenzayo zesisekelo sentela kuma-invoyisi
Ukuze kuqiniswe lo mqondo, akukho okungcono kunokubheka izibonelo ezithile ezisebenzayo zokubala isisekelo sentela. ezimweni ezivamile zokukhokha, kanye nezaphulelo kanye nezingenazo, kanye nokugodla kanye nezinto eziningana.
Cabanga kuqala ngokuthengiswa okulula komkhiqizo owodwa ngaphandle kwezaphulelo noma izindleko ezengeziweUma umkhiqizo ubiza u-€500, inani elikhokhiswa intela lizoba u-€500 ncamashi. Uma kusetshenziswa i-VAT engu-21%, intela izoba ngu-€105 kanti i-invoyisi iyonke izoba ngu-€605.
Esibonelweni sesibili, cabanga ngesevisi yobungcweti ebiza u-€1.000Isaphulelo esingu-10% siyasetshenziswa, kanye nemali yokuhamba eyengeziwe engu-€50. Intengo ehlisiwe ingu-€900, futhi ngemali yokuhamba, isamba sifinyelela ku-€950, okuyinani elikhokhiswa intela. Nge-VAT engu-21%, intela izoba ngu-€199,50. Uma kukhona futhi intela yokubamba engu-15% (142,50) enanini eliyisisekelo, inani eliphelele elizokhokhwa lizoba ngu-€950 + €199,50 - €142,50 = €1.007.
Ekuthengiselaneni kwemikhiqizo eminingi, indlela ilula ngokulinganayo.Uhlanganisa amanani, usebenzise isaphulelo sonke, ufake noma yiziphi izindleko zokupakisha noma zokuthumela ezifanele, bese uthola inani elikhokhiswa intela. Ube usubala kabusha i-VAT kanye, uma kusebenza, intela yokubamba, ukuze ufinyelele enanini lokugcina.
Uma kwaziwa inani eliphelele le-invoyisi kufaka phakathi intela, kungenzeka futhi ukuthola isisekelo sentela. Sebenzisa amafomula alula: hlukanisa inani eliphelele ngo-1 kanye nesilinganiso se-VAT ngesimo sedesimali. Isibonelo, uma inani liyi-€121 kanti i-VAT ingu-21%, isisekelo sizoba yi-121 / 1,21 = €100.
Izindlela zokubala isisekelo esikhokhiswa intela ngokwentela
Nakuba umqondo ojwayelekile wesisekelo esikhokhiswa intela uvamile, intela ngayinye inendlela yayo yokubala.okungase kube yinkimbinkimbi kakhulu kuye ngohlobo lomsebenzi kanye nemithethonqubo esebenzayo esimweni ngasinye.
Ku-VAT, isisekelo esikhokhiswa intela ngokuvamile sihambisana nenani eliphelele lenkokhelo. okutholwa ngumuntu owenza umsebenzi, okuhlanganisa amakhomishini, ukupakisha (noma ngabe kungabuyiselwa), ezokuthutha, umshwalense kanye nezinye izindleko ezidluliselwa kumamukeli, uma nje zingabhekwa njengezimali ezikhokhwayo.
Ku-Corporation Tax, njengoba kushiwo ngaphambili, ukubalwa kusekelwe ekubalweni okulungisiwe: umphumela womsebenzi wokulungiswa kwentela okuhlanganisiwe noma okukhishwe, kanye nokwenzeka kokulungisa izisekelo ezingezinhle zangaphambilini ngaphakathi kwemingcele ye-LIS.
Ku-income tax yomuntu siqu (i-IRPF), ukwakhiwa kwesisekelo esikhokhiswa intela kudinga ukuhlukanisa imali engenayo ngezigaba ezahlukene.: abasebenzi, imali yezindlu, imali ethwalwayo, imisebenzi yezomnotho, izinzuzo nokulahlekelwa yimali, izibambiso nokunye. Lokhu kube sekuhlanganiswa kube yizisekelo ezijwayelekile kanye nezisekelo zokonga ukuze kufinyelelwe esisekelweni esiphelele sentela.
Ezinye izintela ezifana ne-IBI (iNtela Yempahla) noma iNtela Yokudluliswa Kwempahla zisebenzisa izindlela ezithile zokukhokhaKu-IBI (Intela Yempahla), isisekelo esikhokhiswa intela sifana nesempahla; ekudluliselweni kwempahla, inani langempela noma inani eliqinisekiswe yi-Administration lisetshenziswa njengereferensi yokunquma intela okufanele ikhokhwe.
Ukubala isisekelo sentela uma wazi isamba kuphela
Emsebenzini wansuku zonke kuvamile ukwazi inani eliphelele kufaka phakathi intela futhi kudingeka uthole isisekelo esikhokhiswa intela ukuze ubhalise kahle i-invoyisi noma ubuyekeze ukubalwa kwe-VAT noma ukubanjwa kwayo.
Uma i-invoyisi ifaka i-VAT kuphela, ifomula evame kakhulu ukuhlukanisa inani nge-1 kanye nesilinganiso se-VAT., evezwe njengedesimali. Ngakho-ke, ngesamba esingu-€242 kanye ne-VAT engu-21%, isisekelo sentela sizoba ngu-242 / 1,21 = €200; ngakho-ke, i-VAT izoba ngu-€42.
Uma wazi inani le-VAT kanye nesilinganiso esisetshenzisiwe, ungathola isisekelo sentela usebenzisa umthetho olula wezintathu.Uma u-21% ulingana, isibonelo, no-€42, khona-ke u-100% uzohambisana no-42 × 100 / 21 = €200. Leli cebo lisebenza kahle uma nje kunesilinganiso se-VAT esisodwa kuphela esisetshenziswa kuthengiselwano.
Uma i-invoyisi ifaka i-VAT kanye nentela ebanjwayo, ifomula iba yinkimbinkimbi kancane kodwa isalawuleka.Isisekelo esikhokhiswa intela sitholakala ngokuhlukanisa inani ngesilinganiso esingu-1 + i-VAT - izinga lentela elibanjwayo (kokubili ngedesimali). Isibonelo, ngesamba esingu-€1.210, i-VAT ku-21% kanye nentela ebanjwayo ku-7%, isisekelo sizoba ngu-1.210 / 1,14 ≈ €1.061,40.
Uma i-invoyisi ihlanganisa kuphela ukubanjwa kwentela yengeniso futhi i-VAT ingasetshenziswaIsisekelo esikhokhiswa intela sibalwa ngokuhlukanisa isamba ngo-1 kususwe izinga lokugodla. Ngesamba esingu-€1.000 kanye nesilinganiso sokugodla esingu-15%, isisekelo sizoba ngu-1.000 / 0,85 ≈ €1.176,47.
Amanani e-VAT kanye nomthelela wawo esisekelweni sentela
ESpain kunezinhlobo ezintathu eziyisisekelo ze-VAT ezihlala zibalwa enanini elikhokhiswa intela le-invoyisi: izinga elijwayelekile elingu-21%, izinga elincishisiwe elingu-10% kanye nezinga elincishisiwe kakhulu elingu-4%, ngaphezu kwemisebenzi ethile ekhululiwe lapho i-VAT ingakhokhiswa khona.
Izinga elijwayelekile elingu-21% lisebenza ezimpahleni nasezinsizeni eziningiNgaphandle kokuthi uMthetho we-VAT ubeka ngokucacile ukuthi kufanele kusetshenziswe izinga elincishisiwe noma elincishisiwe kakhulu, leli izinga elivame kakhulu emisebenzini yebhizinisi evamile yezinkampani eziningi kanye nabantu abazisebenzayo.
Izinga elincishisiwe lika-10% ligcinelwe izimpahla nezinsizakalo ezithile., njengokuhlinzekwa kwamanzi, eminye imikhiqizo yokudla, izinsizakalo ezithile zokungenisa izihambi nezokupheka, izimpahla zezolimo, imikhiqizo ethile yemithi, ukuthengwa kwezindlu kanye neminye imisebenzi yokuvuselela, phakathi kwezinye izimo ezicacisiwe.
Izinga elincishiswe kakhulu lika-4% likhawulelwe ezintweni ezibalulekile.Lokhu kufaka phakathi ukudla okuyisisekelo (ubisi, amaqanda, isinkwa, ufulawa), izincwadi, amaphephandaba, omagazini abangenazo izikhangiso ezivelele, kanye nemithi ethile yokusetshenziswa ngabantu. Lapha, umthwalo wentela esisekelweni sentela uphansi kakhulu.
Ngaphezu kwalokho, kunezinkokhelo ezingenayo i-VAT lapho isisekelo sentela singakhiqizi noma yisiphi isikweletu se-VAT., njengezinsizakalo ezithile zezempilo, ezemfundo, noma zezezimali. Kulezi zimo, i-VAT ayifakwa enanini, yize isisekelo sentela sihlala sibalulekile ekubalweni kwezimali nakwezinye izinjongo zentela.
Isisekelo esikhokhiswa intela ekungenisweni kwempahla, intela yempahla kanye nezinye izimo
Uma kungeniswa impahla kwamanye amazwe, isisekelo sentela se-VAT yokungenisa impahla sibanzi kunenani lezimpahla nje., njengoba ihlanganisa amanani entela, intela yempahla kanye nezindleko ezithile ezihlobene nezokuthutha kanye nomshwalense kuze kufike ezingeni lokungena endaweni lapho kusebenza khona intela.
Isibonelo, uma uthenga umkhiqizo ngo-€500 ngaphandle kwe-EUUma kukhokhwa intela yentela engu-€50 kanye nentela yokuthutha eya emngceleni engu-€20, isisekelo sentela se-VAT yokungenisa sizoba ngu-€500 + €50 + €20 = €570. Izinga le-VAT elihambisanayo lizosetshenziswa kule €570.
Ku-Property Tax (IBI), isisekelo esikhokhiswa intela sinqunywa yinani le-cadastral lepropathi.Lokhu kucabangela izici ezifana nendawo, indawo, ukusetshenziswa, ubudala, kanye nezinye izilinganiso eziqondile ezisungulwe yimithethonqubo ye-cadastral. Lesi sisekelo sisetshenziselwa ukunquma izinga lentela kamasipala.
Emithethweni Yentela Yokudluliselwa Kwempahla kanye Nemithetho Ebhalwe PhansiIsisekelo esikhokhiswa intela ngokuvamile siyinani langempela lempahla edluliselwe noma ilungelo elimisiwe, inani elingaqinisekiswa futhi libuyekezwe yiziphathimandla zentela. Emafeni naseminikeloni, isisekelo esikhokhiswa intela sinqunywa kusukela enanini lempahla namalungelo atholiwe, kusetshenziswa imithetho ethile.
Nakuba imiqondo namafomula kungashintsha, umqondo oyinhloko uhlala ufana.: Thola inani lezomnotho elizosebenza njengereferensi yokubala intela, ukuhlonipha imithetho ethile yesigaba ngasinye sentela.
Amaphutha avamile kanye nemiphumela yesisekelo sentela esibalwe ngendlela engafanele
Ukubalwa okungalungile kwesisekelo esikhokhiswa intela kungabangela izinhlungu ezingaphezu kwesisodwa.ngoba kuholela ngokuzenzakalelayo ekubalweni okungalungile kwenani lentela futhi kungadonsela ukunaka kwe-Tax Agency.
Phakathi kwamaphutha avame kakhulu ukungabhali kahle i-VAT kuma-invoyisi.Ukuxuba amanani namanani ahlukene, ukukhohlwa ukukhipha izimali noma ukukhokhelwa okuvela esisekelweni sentela, noma kufaka phakathi imiqondo okufanele ikhishwe, njengenzalo ethile yokukhokha sekwephuzile noma izimali ezithile.
Kuvamile futhi ukuthi isisekelo esikhokhiswa intela simenyezelwe ukuthi siphansi kunenani langempela.Lokhu kungaba ngenxa yephutha lokubala noma ukuhumusha okuxekethile kwalokho okufanele kufakwe. Lokhu kungabhekwa njengokwephula intela noma ngisho nokukhwabanisa, ngezinhlawulo ezisukela ezinkokhelweni ezengeziwe kuya ezinhlawulweni ezinkulu.
Endaweni yokungenisa impahla, ukubalwa kabi kwesisekelo esikhokhiswa intela (isibonelo, ngokungafaki izindleko ezithile eziphoqelekile noma ukungafaki ingxenye yenani lezimpahla) kungabangela ukulungiswa kwentela, izivumelwano ezengeziwe, futhi ngezinye izikhathi, ukuboshwa kwezimpahla emngceleni.
Ukuze unciphise izingozi, kunconywa kakhulu ukusebenzisa amathuluzi okukhokha athembekile noma ukufuna iseluleko sochwepheshe.ikakhulukazi lapho kubhekene nemisebenzi eyinkimbinkimbi, izinhlobo ezahlukene ze-VAT, noma izisekelo zentela zentela eziningana ngesikhathi esisodwa.
Umehluko phakathi kwesisekelo esikhokhiswa intela, isisekelo esikhokhiswayo kanye nesibopho sentela
Imiqondo emithathu ivame ukudidaniswa, okuthi, nakuba ihlobene, ayifani.Imali engenayo ekhokhiswa intela, isisekelo sentela, kanye nesibopho sentela. Ukuqonda umehluko phakathi kwale migomo kusiza ekuchazeni kahle ukubuyiselwa kwentela.
Isisekelo esikhokhiswa intela yisona siqalo, inani intela engabalwa ngalo ngokombono, ngaphambi kokusebenzisa ukwehliswa noma izinzuzo zentela ezinciphisa lelo nani.
Isisekelo esikhokhiswa intela sitholakala ngokusebenzisa izaphulelo ezinikezwe ngumthetho esisekelweni sentela.Lokhu kufaka phakathi ukwehliswa kweminikelo ezinhlelweni zempesheni, izibonelelo zomuntu siqu nezomndeni enteleni yengeniso yomuntu siqu, ukwehliswa okuthile enteleni yefa neyesipho, noma izikhuthazo zokutshalwa kwezimali ezinkampanini. Kuyisisekelo esikhokhiswa intela "esilungisiwe phansi."
Isibopho sentela siwumphumela wokusebenzisa izinga lentela noma amazinga entela esisekelweni sentelaKungase kube nezigaba, ukuqhubekela phambili, amazinga aqinile noma aguquguqukayo, kodwa, empeleni, imali iyinani lentela okufanele likhokhwe ngaphambi kokukhipha, uma kusebenza, amabhonasi, amakhredithi entela noma ukubanjwa kwemali kakade okuthwaliwe.
Amasu amaningi okuhlela intela ahlose ngqo ukunciphisa isisekelo sentela noma isisekelo esikhokhelwayo, besebenzisa izinciphiso ezivunyelwe kanye nokwehliswa ngendlela efanele, ukuze inani lokugcina okufanele likhokhwe libe liphansi ngaphandle kokwenza noma yikuphi ukungahambisani.
Ukubaluleka okusebenzayo kwesisekelo sentela kubantu abazisebenzayo kanye nezinkampani
Kwabasebenza ngokwabo kanye nezinkampani, isisekelo sentela akuyona umqondo wezemfundo, kodwa inombolo ethinta ngqo ukuhamba kwemali. kanye nenzuzo yebhizinisi. Uma liphezulu, kulapho kufanele likhokhe intela eningi, ngakho-ke ukubala kahle kwalo kubalulekile.
Ukuphathwa kwentela okuhle kuhilela ukuhlonza nokurekhoda kahle zonke izindleko ezidonswayoLokhu kuqinisekisa ukuthi izisekelo ezikhokhiswa intela zeNtela Yengeniso Yomuntu Siqu (i-IRPF) noma iNtela Yengeniso Yenkampani zibonisa iqiniso lezomnotho nokuthi akukho okungaphezu kwalokho okudingekayo okukhokhwayo. Lokhu kusebenza naku-VAT yokufaka nokukhiphayo, okuncike ezisekweni ezikhokhiswa intela ezirekhodiwe zokuthenga nokuthengisa.
Futhi inethonya eliqondile kakhulu ekuhleleni ezezimali.Ukwazi imali engenayo ekhokhiswa intela kusengaphambili kukuvumela ukuthi ubale izibikezelo zentela, ulungise amanani, uhlole imingcele, futhi ugweme ukumangala ekupheleni kwekota noma unyaka lapho kufanele kukhokhe izikweletu. Umkhuba omuhle uwukuthi hlela izindleko zokunciphisa ibhili yakho yentela ngaphambili.
Ngamafuphi, ukuqonda ukuthi iyini isisekelo sentela, ukuthi sinqunywa kanjani enteleni ngayinye, nokuthi yimiphi imiqondo ehlanganisa noma engabandakanyi. Kwenza umehluko omkhulu phakathi kokubalwa kwezimali okuhleliwe kanye nokubalwa kwezimali okuqoqa amaphutha, izidingo, kanye nengozi yezijeziso. Ukukwazi kahle kukusiza ukuthi ukhokhise i-invoyisi ngempumelelo, uhambisane neziphathimandla zentela ngaphandle kokumangala, futhi uthuthukise, ngaphakathi komthetho, umthwalo wentela owuthwele njengomuntu ngamunye, ozimele, noma inkampani.
