Contents
Ma Iulai 1, 2022, ua hoʻokuʻu ʻia kahi ʻōnaehana ʻauhau hoʻokolohua, ʻo AUSN, ma ko mākou ʻāina. Me ia, hiki i nā ʻoihana ke hoʻouna i nā manawa liʻiliʻi i ka hōʻike ʻana i nā ʻauhau a me nā kālā kālā keu. Eia kekahi, ʻaʻole pono ʻoe e uku i nā kumukūʻai inikua - e hana ʻia kēia ma ka lilo o nā kālā kālā. ʻO ka pahuhopu nui o ke aupuni hou he micro-business me ka nui o ka huli makahiki. E kamaʻilio e pili ana i ka hana ʻana o ka ʻōnaehana ʻauhau maʻalahi ma 2022.
He aha ka AUSN
ʻO ka Automated Simplified Taxation System (ASTS) kahi papahana hoʻokele o kahi ʻōnaehana ʻauhau kahi e helu ʻia ai ka ʻauhau.
Hiki ke hoʻololi i ka ʻoihana iā AUSN mai Iulai 1, 2022 a hiki i Dekemaba 31, 2027 ma ʻehā mau wahi o ko mākou ʻāina:
- Moscow;
- ʻāina ʻo Moscow;
- ʻāina ʻo Kaluga;
- Repubalika o 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.
Nā hiʻohiʻona AUSN
| Ka helu ʻauhau | 8% (no ka ʻauhau loaʻa) a i ʻole 20% (no ka ʻauhau hoʻemi i ka ʻauhau kālā) |
| ʻO wai hiki ke hele | ʻO nā ʻoihana kūʻokoʻa a me nā LLC e pili ana i kekahi mau kūlana |
| Hiki ke hoʻohui ʻia me nā ʻauhau ʻē aʻe? | ʻAʻole |
| Ka helu o nā limahana ma ka mokuʻāina | ʻAʻole ʻoi aku ma mua o 5 mau limahana |
| Loaʻa loa makahiki | A hiki i 60 miliona rubles |
| He aha ka hōʻike ʻaʻole pono | ʻO ka ʻauhau ʻauhau no ka ʻōnaehana ʻauhau maʻalahi, ka helu ʻana i nā uku ʻinikua, ka helu ʻana ma ke ʻano o 6-NDFL (me nā palapala hōʻoia o ka loaʻa kālā o kēlā me kēia kanaka) |
| wā ʻauhau | ʻO 1 mahina |
| Koi Uku | ʻO nā uku wale nō ma ke ʻano kālā ʻole |
| Ka lā palena no ka uku ʻauhau | I kēlā me kēia mahina ma mua o ka lā 25 o ka mahina ma hope o ka pau ʻana o ka manawa ʻauhau |
| He aha ke kumu o ka ʻauhau? | ʻIkepili mai nā waihona waihona kālā pūnaewele, ʻike mai nā panakō kahi i wehe ʻia ai kahi moʻokāki o kēia manawa, ʻikepili mai ka moʻokāki pilikino o ka mea ʻauhau. |
ʻO wai ka mea hiki ke noi iā AUSN
ʻO nā ʻoihana kūʻokoʻa wale nō a me nā ʻoihana kuleana palena ʻole. Akā, pono e hoʻokō ʻia kekahi mau kūlana:
- nā limahana ma ka moku'āina ʻaʻole iʻoi aku ma mua o 5 mau kānaka;
- ka loaʻa kālā makahiki a hiki i 60 miliona rubles;
- ʻaʻole iʻoi aku ka nui o ke koena o nā waiwai paʻa ma mua o 150 miliona rubles;
- uku ʻia nā uku i nā limahana ma ke ʻano kālā ʻole;
- ʻaʻole pili nā ʻauhau ʻē aʻe.
ʻO kahi ʻoihana i loaʻa nā lālā, a me nā panakō, microloans, insurers, pawnshops, brokers, loio, notaries, mea hana i nā waiwai excisable, casinos, budgetary and state institutions a me nā hui ʻē aʻe ʻaʻole hiki ke hana ma AUSN. Papa inoa piha2 aia ma ke Kānāwai Federal o Pepeluali 05.02.2022, 17 No. 3-FZ - mokuna 2, paukū XNUMX.
- No ke noi ʻana iā AUSN, pono ʻoe e loaʻa kahi moʻokāki o kēia manawa ma kekahi o nā panakō i ʻae ʻia e ka Federal Tax Service. I kēia manawa ʻo Sberbank, Alfa-bank, Promsvyazbank, Modulbank a me Tochka (kahi lālā o FC Otkritie) i kēia kuleana. Aia ke kūlana kiʻekiʻe e hui pū ʻo VTB, Tinkoff a me AK Bars i ka papahana hoʻokele, "wahi a ka mea helu, ka mea nāna i hoʻokumu i ka hui Prof1-Garant, ka mea haʻiʻōlelo o ka pūnaewele pūnaewele Okron. Ludmila Kryuchkova.
A me kekahi mea nui. ʻO nā hui kānāwai wale nō a me nā ʻoihana pilikino i ʻike ʻia mai Iulai 2022 o kēia makahiki hiki ke hoʻololi iā AUSN i 1. Mai Ianuali 1, 2023 - nā hui ʻē aʻe a pau.
He aha ka ʻauhau no AUSN
ʻOi aku ka nui o ka ʻauhau i kau ʻia ma mua o ka uku maʻamau.
- No ka AUSN ma ka loaʻa kālā, ua hoʻonohonoho ʻia ka helu ma 8% o ka huina kālā, ma kahi o 6% ma lalo o ka ʻōnaehana ʻauhau maʻalahi.
- Me ka AUTS "loaʻa hoʻemi i nā lilo", ʻo ka uku he 20% o ka loaʻa, ʻaʻole 15% ma lalo o ka ʻōnaehana ʻauhau maʻalahi. ʻO ka ʻauhau liʻiliʻi he 3% o nā loaʻa kālā a pau, ʻoiai inā he poho ma ka hopena o ka manawa hōʻike, ma kahi o ka 1% maʻamau no ka ʻōnaehana ʻauhau maʻalahi.
Eia kekahi, i ka helu ʻana i nā uku no nā limahana ʻoihana, uku ʻo AUSN i nā kumukūʻai ʻinikua no ka ʻinikua pili kanaka koi e kūʻē i nā pōpilikia ʻoihana a me nā maʻi ʻoihana i ka nui o 2040 rubles i kēlā me kēia makahiki. Uku mahina ma ka huina o 1/12 o ka uku inikua paa.
Pehea e hoʻololi ai iā AUSN
1. No ka ʻoihana hou
E pili ana i nā ʻoihana kūʻokoʻa a me nā LLC, i wehe ʻia ma Iulai 1, 2022.
Pono ʻoe e waiho i kahi noi no ka hoʻololi ʻana ma mua o 30 mau lā mai ka lā i hoʻopaʻa inoa ʻia me ke keʻena ʻauhau. Hoʻouna ʻia ka noi ma kāu moʻokāki pilikino ma ka pūnaewele ʻauhau a i ʻole ma o ka panakō kahi i wehe ʻia ai ka moʻokāki o kēia manawa. E hoʻomanaʻo ʻaʻole i komo nā panakō a pau i ka hoʻokolohua, akā wale nō PSB, Sberbank, Alfa-Bank, Modulbank a me Tochka.
2. No ka hana ʻoihana
Hiki iā ia ke hoʻololi i ka AUSN wale nō mai Ianuali 1, 2023. Eia naʻe, pono e hoʻolaha ʻia ke koho ʻana i kahi ʻōnaehana ʻauhau hou ma mua o Dekemaba 31 o ka makahiki ma mua o ka hoʻololi. Hiki ke hana i kēia ma o kāu moʻokāki pilikino ma ka pūnaewele o ka Federal Tax Service a i ʻole ma o ka waihona pūnaewele, kahi āu i loaʻa ai kahi moʻokāki o kēia manawa.
Nā pono a me nā pōʻino o AUSN
ʻO ka mea kākau moʻolelo ʻo Lyudmila Kryuchkova e kamaʻilio e pili ana i nā pono a me nā hemahema o ke aupuni ʻauhau hou.
Cons AUSN
ʻAʻole hiki i nā ʻoihana kūʻokoʻa ke hoʻololi i ka AUTS ke hoʻohana i nā ʻauhau ʻauhau kūikawā ʻē aʻe, no ka laʻana, e kūʻai i nā patent (PST). ʻO kēia ke kumu kū'ē kū'ē iā AUSN. Ma hope o nā mea a pau, he "pono" kūikawā nā patent no nā mea kālepa hoʻokahi, a pinepine - no nā hana he nui -ʻoi aku ka maikaʻi ma mua o ka'ōnaehana auhau maʻalahi.
ʻOi aku ka kiʻekiʻe o ka ʻauhau ma ka loaʻa kālā ma lalo o ka AUTS (20%) ma lalo o ka STS "income minus expenses" (15%). Ua ʻoi aku ka maikaʻi o ka AUSN ma ke kumukūʻai kiʻekiʻe.
ʻO ka liʻiliʻi loa o ka ʻauhau AUSN he 3%, i uku ʻia inā he mau hana pono ʻole.
Inā ʻoi aku ka nui o nā palena i kau ʻia no ka AUSN, e hoʻololi ʻia i ka ʻōnaehana ʻauhau nui, kahi e loaʻa ai kahi kaumaha ʻauhau koʻikoʻi no ka hui.
Hiki ke wehe ʻia ka moʻokāki o kēia manawa ma nā panakō i ʻae ʻia - nā hoa pili o ka papahana hoʻokele.
ʻO ka manawa ʻauhau no AUSN he 1 mahina, ʻo ia hoʻi, pono ʻoe e uku i kēlā me kēia mahina.
Hiki ke uku ʻia ka uku ma ke ʻano kālā ʻole.
ʻAʻohe mea e kāpae i ka nānā ʻana i nā pahupaʻikiʻi. E mālama ʻia lākou i kēlā me kēia makahiki, me ka ʻole o kēia kaʻina hana hiki ʻole ke hoʻopau i kahi LLC.
ʻOiai ʻo ka ʻoihana hōʻaiʻē e hoʻopuka i nā kauoha uku no ka ʻauhau kālā pilikino mai ka waihona uku uku no ka mea ʻauhau, pono e hoʻouna ʻia ka papa inoa no nā accruals me nā code loaʻa kālā i ka panakō. Pono e hana ʻia kēia ma mua o ka lā 5 o kēlā me kēia mahina ma hope o ka mahina i loaʻa ai nā uku no ka poʻe e like me nā ʻaelike hana. Pono ka hui ma ka AUSN e hoʻouna i ka papa inoa me ka helu ʻana i ka ʻauhau kālā pilikino ma o ka moʻokāki pilikino o ka mea ʻauhau ma ka pūnaewele o ka lawelawe ʻauhau.
Ka palena o ka uku uku no kēlā me kēia limahana - ʻaʻole iʻoi aku ma mua o 5 miliona rubles i kēlā me kēia makahiki.
ʻAʻole ʻae ʻia nā hui mai ka helu ʻana a me ka waiho ʻana i nā ʻōlelo kālā. Ke waiho nei nā hōʻike e pili ana i ka mālama ʻana i nā puke hana uila SZV-TD. Pono ʻoe e waiho i nā palapala inā pau nā ʻaelike kīwila.
Nā pōmaikaʻi o AUSN
ʻO ka mea nui loa: ka hoʻokuʻu ʻia mai ka uku ʻana i nā uku inikua mai ka uku uku o nā limahana. Akā he 5 mau limahana wale nō!
E hōʻemi ʻia ka papa inoa o nā hōʻike limahana a me nā hōʻike mai ka uku uku.
Hoʻokuʻu ʻia nā ʻoihana kūʻokoʻa mai nā uku ʻinikua paʻa no lākou iho a mai kahi haʻawina 1% mai ka loaʻa kālā ma mua o 300 ₽. ʻIke ʻia ʻaʻole e uku ʻia kahi ʻoihana pilikino me ka ʻole o nā limahana ma ka AUSN.
ʻAʻole pono ʻoe e helu i ka ʻauhau iā ʻoe iho a huki i nā kauoha uku no ka uku ʻana i ka ʻauhau ma lalo o ka AUTS a me ka ʻauhau kālā pilikino mai ka waihona uku.
Hoʻokuʻu ʻia nā hui ma AUSN mai nā loiloi ʻauhau kahua.
Nā nīnau a me nā pane kaulana
Hiki ke hoʻoponopono ʻia a hoʻohui ʻia ke aupuni ʻauhau hoʻokolohua e like me ka hana. A i ka makahiki 2027, i ka wā e pau ai ka hoʻokolohua, hiki ke ʻike ʻia ʻaʻole i hāʻule. A i ʻole: makemake nui ka ʻoihana iā AUSN a hoʻomaka lākou e koho. Nīnau mākou ka mea helu helu Lyudmila Kryuchkova e pane i kekahi mau nīnau e kū mai ana e pili ana i ka "maʻalahi".
He aha ka mea ʻoi aku ka maikaʻi: USN a i ʻole AUSN?
ʻO ka ʻauhau liʻiliʻi ma lalo o kēia ʻōnaehana ʻauhau (ʻoiai inā he pohō) ʻo 3% o ka huina kālā. Hoʻonui i ka mālama ʻana i nā uku ʻinikua mai ka uku uku. I kēia hihia, he mea maikaʻi loa ia no ka poʻe ʻoihana hoʻokahi, no ka mea, ua hoʻokuʻu ʻia lākou mai nā kumukūʻai ʻinikua ma kahi helu paʻa a mai nā loaʻa kālā ʻoi aku ma mua o 300 tausani rubles mai ka 1% o nā uku inikua. I nā hihia ʻē aʻe, ʻoi aku ka maikaʻi o ka USN.
ʻO wai ka mea kūpono ʻole no AUSN?
ʻAʻole kūpono ʻo AUSN i nā poʻe ʻoihana e makemake e hana ma kahi patent. Me ka AUSN, ua nalowale ke kuleana i ka patent. Eia kekahi, ʻaʻole kūpono ke ʻano no nā ʻoihana me nā limahana ʻoi aku ma mua o 5 mau kānaka. He palena koʻikoʻi kēia, me ka ulu ʻana o ka ʻoihana paʻakikī ke noho i loko.
Hiki paha ke hoʻi mai AUSN a i USN?
Kumuwaiwai o
- Ma kahi o ka hoʻokō ʻana i nā hana ʻoihana e nā poʻe ʻoihana pilikino i loko o ke ʻano o ka noi o "AvtoUSN", i wehewehe ʻia ma ka leka o ka Federal Tax Service o ko mākou ʻāina i hoʻopaʻa ʻia ma Ianuali 27.01.2022, 43 No. SD-77 / [email protected] https://www.nalog.gov.ru/rnXNUMX/taxation/taxes/
autotax_system/12313286/?ysclid=l56ipj31av750916874
- Kānāwai Federal No. 25.02.2022-FZ o Pepeluali 17, XNUMX "Ma ka hoʻokolohua e hoʻokumu i kahi ʻauhau ʻauhau kūikawā" Pūnaehana ʻauhau maʻalahi "" http://www.consultant.ru/document/cons_doc_LAW_
410240/d96109fd51707b8a47e802b29eb599a182b7528b/