Konke mayelana nokuthi ungayithola kanjani i-ndfl ye-return lapho uthenga ifulethi kwimpahla ebanjiswayo

Silandisa ngamiphi iminikelo mayelana nenani lokubuya, izinkambiso zomthetho nezinye izici.

Ngo-2014, ushintsho emthethweni lwangena lube namandla. Manje izakhamizi zinethuba lokubuyisa ingxenye yomsebenzi wemali engenayo lapho uthola indawo ethengiswayo. Ukwenza izinkokhelo kusadingeka. Sikhuluma kuphela ngokudluliswa kwemali elandelayo. Ngaphezu kwalokho, izinguquko zithinteka kuphela labo abalandela imibandela echazwe emthethweni futhi bahlobana neqembu elithile. Uma uyithola kulolu hlelo, kuzoba lula impela futhi kusebenze kahle. Umsebenzi ngu-13% wokuthengiselana. Ukuze ubuyisele emuva, udinga ukuxhumana nokuhlolwa, ugcwalise isimemezelo ngendlela ye-3-NDFL futhi unikeze iphakethe elijwayelekile lemibhalo. Ukubuyisa ukuncishiswa kwentela lapho uthenga ifulethi elibambiseko, kuzothatha izinyanga ezingaphezu kwezintathu. Ake sitshele ngayo yonke into ngokuhlelekile. Yonke iminikelo emikhulu isethwe ku-Article 220 yeKhodi yentela yeRussia Federation, engenele amandla ngo-2014. Iphinde inikeze wonke amacala lapho le mithetho isebenza khona.

Ukubuya kwe-NDFL lapho uthenga ifulethi kwimpahla ebanjiswayo

Yini iminikelo

Kubalulekile isikhathi

Umshini wokubala

• Lapho kuthengwa kusuka ngo-2014
• Kuze kube ngu-2014.
• Okuthinta inani

Ngubani onelungelo lokubuya

Ubudlelwano bempahla

Ukukhipha kuphi

Imiphi imibhalo okufanele inikezwe

Ukucwilisa

Izakhiwo ezintsha - yisiphi isici

Yini iminikelo

Uma izindlu zithengwa ngesikweletu, kukhiqizwa imali emibili.

• Ngokuthengwa kwezindlu. Izindleko eziphezulu zomsebenzi othathwe ngazo - ama-ruble angama-2 000,000. Kungama-13% futhi kuyalingana nama-ruble angama-260,000. Uma into ibiza kakhulu, futhi kunama-ruble angama-2 000,000 okubalwa, futhi uma eshibhile, inani langempela langempela.
• Ngamaphesenti wemalimboleko. Inani eliphezulu ofuna ukukhokhela amaphesenti - ama-ruble angama-3,000,000. Isimiso esifanayo sisebenza lapha. Ngokuvumelana nalokhu, kungenzeka ukubuyisa kabusha ama-ruble angama-390,000.

Ukubuyiselwa kwentela yengeniso yomuntu siqu kuyabuyiselwa lapho uthenga ifulethi elibambiseko. Lesi sifinyezo sisho intela ekhokhelwa imali engenayo kanye neholo. Isimo sokubuya siyoba kakhulu njengoba sigcina. Isikhathi esilinganisiwe unyaka owodwa.

Kubalulekile isikhathi

Ilungelo lokunxeshezelwa ngezinkomo zezenzo ezithinta unomphela, kusukela ngosuku lokubhaliswa kwamadokhumenti e-Privil. Imali yokutholwa ibuyiselwa ngokugcwele iminyaka emithathu edlule. Uma ukuthengiselana kwenzeka ngo-2014, ungathola imali isikhathi kusuka ngo-2016 kuya ku-2018. Kulapho-ke.

Uma ukudluliswa kwamalungelo empahla yezezakhiwo kwenzeka ngaphambi koJanuwari 2014, ukubuyiselwa kwemali kwemali kwenzeka ngemikhawulo. Lapho uthenga indawo yokuhlala ehlala indawo yokuhlala, inani eliphakeme lizolingana nama-ruble angama-260,000, kungakhathalekile inani labanikazi. Ayikho imingcele ngamaphesenti.

Uma okwenziwayo kwenzeka kusuka ngoJanuwari 2014, ngamunye wabanikazi unelungelo lama-ruble alo angu-260,000. Isinxephezelo esiphezulu kwinkontileka yasebhange kuzoba ama-ruble angama-390,000.

Ungaphatha ukwakheka kokubhalisa, ngisho neminyaka embalwa ngemuva kokuthola ilungelo layo.

I-Payout Calculator

Ukuze ucabange kangcono lesi simiso, cabanga ngezibonelo eziningana.

Isivumelwano senzeka esikhathini kusukela ngoJanuwari 2014

Ake sithi ngonyaka we-2018 kwaba khona ukuthengiselana ngo-5.000.000. Usayizi womsebenzi - ama-ruble angama-650,000. (13%). Abanini - umbhangqwana oshadile ongumnikazi wesikwele ezingxekeni ezifanayo. I-650 000/2 = 325 000 ngamunye wabanikazi. Njengoba sazi, abakwazi ukuthola ama-ruble angaphezu kuka-260,000.

Ibhange linqume isilinganiso se-11% ngonyaka. Ithemu - iminyaka engama-20. Izigidi ezintathu zabayisihlanu yizezimali. Ukukhokhelwa kwemali kwemali mboleko kuzoba ngu-4 500,000. Inani lokubuyiselwa kwemali ebolekweni lapho uthenga indawo yokuhlala ngale ndlela: Abangu-4 500,000 bahlukaniswe ngesigamu kubanikazi ababili futhi babale i-13% yokwabelana ngakunye. Sithola u-292 500. Umlingani ngamunye unelungelo eligcwele lokuthola imali ngosayizi kangako, ngoba angeqi okuvunyelwe okuphezulu okuvunyelwe kwabangu-390,000.

Esinye isibonelo. Umbhangqwana oshadile uthole indawo yokuhlala ebiza u-10,000,000,000. Kulaba, abangu-6,000,000 bakhiphe ibhange iminyaka engama-25 ngaphansi kuka-10% ngonyaka. Ukuncishiswa kwentela umuntu ngamunye kuzoba: (10,000,000 / 2) x 13% = 650,000. Umkhawulo uneminyaka engama-260,000. Kutholwe kakhulu kumlingani ngamunye.

Izimali Zokubuyiselwa kwemali kwinkontileka yasebhange esibheka njengokulandelayo: Okokuqala funda ukuthi udinga malini ukuwela imalimboleko. Umphumela ungo-9 500,000. Sihlukanisa lesi sibalo ngesigamu futhi siphindaphinde ngo-13%. Sithola ama-585,000. Kukhulu kakhulu kunesinxephezelo esiphezulu kuma-390,000. Ngakho-ke, ilungu ngalinye lomndeni lizothathwa ama-ruble angama-390,000.

Isivumelwano senzeka kuze kube nguJanuwari 2014

Siphinde sinikeze izibonelo ezimbalwa.

Ake sithi abasanda kushada bathenge efulethini elinamakamelo amabili endaweni yokuhlala yaba ngu-3,000,000, okuyi-2 000,000 babela khona ibhange ngaphansi kwe-12% ngonyaka. Inkontileka ihlotshiswe iminyaka eyi-10. Okwakhethwe, bangakufanelekela inani (3.000.000 / 2) x 13% = 190,000. Njengoba sazi, kuze kube ngu-2014, abasanda kushada bangamangalelwa phakathi kwabo. Ukuhumusha okuphezulu ngeke kwedlule ku-130,000 umuntu ngamunye.

Ake sithi, ukweqiwa kwemali mboleko kulingana no-1,400,000. Kusho ukuthi ukuncishiswa okukodwa kuzoba: (1,400 000/2) x 13% = 91,000.

Kanye nesibonelo sesibili. Izimo ziyefana, kepha ukweqiwa kwemali kungaphezulu kakhulu. Ake sithi uMbuso kumele ubuyele kwabangu-500,000 ngamunye wabanikazi begumbi amabili. Kulokhu, umkhawulo wabangu-390,000 akasebenzi futhi wonke umuntu uzothola ama-ruble ayisigidi.

Okuthinta Izinkokhelo Zonyaka Lapho Uxhumana NOFTS

Ukuncishiswa kokuqala okukhishwe kusuka ekuthengeni, bese kuba nemali ebanjiswayo.

1. Usayizi NDFL

Isinxephezelo sikhishwa kanye ngonyaka. Ihambelana nosayizi wentela yonyaka evela emholweni kanye nemiholo futhi empeleni iyimbuyiselo. Uma izinsalela zedlula lobu bukhulu, kuzoqhubeka ukukhokha ngonyaka olandelayo kwisimiso esifanayo. Cabanga ngalesi simiso ngokuningiliziwe ngokwesibonelo.

Umbhangqwana oshadile uthole izindlu ezibiza u-6,000,000 ngonyaka we-2017. Womabili amalungu omndeni asebenza futhi akhokhe intela. Ukuncishiswa kokuthengiselana kuzoba: (6,000,000 / 2) x 13% = 357,500. Ngamunye uzothola ku-260,000. Umlingani uhola ama-50 000 ngenyanga. Ubungako bentela engenayo kulo nyaka bungu-78,000. Ngo-2018, wafaka isimemezelo ezinhlanganweni zikahulumeni. Ukuhunyushwa kweminyaka elilodwa ngonyaka owodwa kwakungama-78,000, okungukuthi, njengoba ayekhokhela isikhathi esilinganiselwe. Sibheka okusele: 260 000 - 78 000 = ama-ruble angama-182 000. Ake sithi le nsizwa ikhuphule iholo, futhi ngonyaka olandelayo le ntela ifinyelela ku-85,000. Inani lemali yesinxephezelo ngo-2019. Kwashiya enye i-182,000 - 85,000 = ama-ruble angama-97,000.

2. Inani lesikweletu

Njengomthetho, konke kuvela ngesikhathi sokunxeshezelwa kokugcina. Inkokhelo yokugcina yokugcina ingavamile ukuhlangana ne-NDFL. Lezi zigaba zidluliselwa ekwakhiweni kwinkontileka yasebhange.

Ngakho-ke, ake sithi ngonyaka we-2017 umbhangqwana osebenzayo owayeshadile wathenga ifulethi labangu-6,000,000, lapho uhhafu wathatha ibhange. Asibize u-Andrei no-Elena. Ngonyaka owedlule, intela ka-Andrei yaba ngu-105,000, ku-Elena - 110,000. Imali esele kufanele inikezwe umyeni wakhe - ama-95,000. Esimweni sokuqala, umehluko wawungu-105,000 - 30,000 = 30,000 - 95 000 = 15 000. Lo mehluko udluliselwe engxenyeni yempahla ebanjiswayo.

Ake sithi iphepha lihlotshiswe iminyaka engu-15 ngaphansi kwe-10% ngonyaka. Ngokweqile - 2,800,000. Chaza amaphesenti womlingani ngamunye: (2 800 000/2) x 13% = 182,000. Ake sithi sebekhokhele iminikelo iminyaka engu-760,000. Ngawo lowo nyaka, lapho bakhishwe khona ukulinganisela Kwi-NDFL, ngamaphesenti balindelwe kuphela ku-35,000 nabangu-15,000. Bekuzofanela batholele ama-49,400, kepha ukubalwa kwenziwa ngendlela ehlukile. Yini ngenxa ye-andrei ngaphandle kwama-35,000, izokwazi ukukhetha unyaka nonyaka olandelayo. Ngemuva kwezinyanga eziyi-12, wakhokha intela nge-100,000, Elena - ngo-90,000. Ngalesi sikhathi, babeka isikweletu esingu-300,000 ebhange.

Sicabangela ukuncishiswa kwempahla ebambisekweni ngakunye kwamalungu omndeni: (300 000/2) x 13% = 19 500. Ngifaka izinsalela. Ku-Andrey: 49 400 - 35 000 = 14,400, ku-Elena: 49 400 - 15 000 = 34 400. Manje u-Andrew. U-Andrew Manje uzobuya ngo-19 500 + 1400 + 34 400 = 53 900. Ku Ngonyaka olandelayo, oshade naye uzokwamukela okusele: 100,000 - 33.900 = 66 100, Umlingani: 90,000 - 53900 = 36 ama-rubles.

Insalela ihlala isuka esikhathini esilandelayo sokukhokha.

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Ngubani onelungelo lokubuyisa le ntela lapho uthenga ifulethi elibambiseko

Izakhamizi eziqashiwe kuphela zeRussia Federation zingajabulela leli lungelo. Lo mthetho uyasebenza kubantu abafinyelele eminyakeni yokuthatha umhlalaphansi. Azikho izimo ezikhethekile ezinikezwa ngumthetho.

Ukuncishiswa ngeke kukwazi ukuthola ubuso:

• Isivele isithola - insizakalo kanye kanye kuphela;
• abaqashiwe ngaphandle kwabantu ngaphandle kokuqinisekiswa ngokusemthethweni imali engenayo kule minyaka emithathu edlule;
• ukuthenga isikwele ezihlotsheni zabo;
• Sisebenzise isimo. Uxhaso nezinzuzo zenhlalo zokukhokha ngokuphelele. Uma kwenzeka ungaphelele, ngokwesibonelo, lapho usebenzisa i-Matkapalo, inani lawo lidonswa ezindlekweni zezindlu. Ukubuya kungaphansi kwe-13% kuphela yomehluko otholiwe;
• Izinhlangano zezomthetho - zinolunye uhlelo lwentela. Azikhokhanga intela yemali engenayo, kodwa i-VAT;
• abasebenzi bezinkampani ezindlini zabo zithengwa ngokulahlekelwa ngumqashi;
• Izakhamizi zezinye izifundazwe ezingezona abakhokha intela eRussia Federation.

Kwezempi ezivela ekuhumusheni, imali esetshenziswe kwisabelomali sikahulumeni iyadonswa.

Imalimboleko kumele ibhekwe. Ukubhaliswa kungenzeka kuphela uma impahla itholakala endaweni ye-Russian Federation.

Ubudlelwano bempahla

Kumele kwaziwe ukuthi ubudlelwano bempahla yalabo banikazi kuleli cala alidlali izindima. Yabelana ngempahla ayinakwa. Konke kukhokha ngokulinganayo. Abalingani ngakwesokudla ukusabalalisa ukuncishiswa ngokubona kwabo. Ngasikhathi sinye, akunandaba ukuthi omunye wabo uyasebenza, nokuthi ngabe usenaso isinxephezelo esinjalo. Njengoba sazi, kukhishwa kanye kuphela. Ukusabalalisa izindima zakho, umndeni usebenza ekuhlolweni. Kunikezwa kanye kuphela. Shintsha ukulingana ngemuva kokuvunywa kwabo ezimweni zikahulumeni akusenakwenzeka.

Kuyaqapheleka ukuthi ukuhanjiswa komfaniswano kunenzuzo enkulu kakhulu. Uma izindlu zithengwa ngemuva kukaJanuwari 2014, wonke umuntu unelungelo lengxenye efanayo yama-ruble angama-260,000.

Ukukhipha kuphi

Ukudonswa Kwezakhiwo Lapho uthenga indawo yokuhlala kwimpahla ebanjiswayo ingakhishwa kuma-IFTS noma endaweni yomsebenzi. Esimweni sokuqala, izinkokhelo zenziwa kanye ngonyaka, okwesibili - njalo ngenyanga. Lapho kushintsha umsebenzi wokuncishiswa kunganqanyulwa kuze kube ngenyanga ezayo. Enye yezinzuzo zokufinyelela umqashi ukuthi ukubalwa kwenzeka ngokushesha, hhayi ekupheleni konyaka.

Ungahambisani futhi kanjani imibhalo:

• Ngokuhlola intela yesifunda
• Kuwebhusayithi yenkonzo yombuso
• Esikhungweni esisebenzayo se-MFC
• Ngosizo lwe-akhawunti yomuntu siqu yomkhokhi wentela

Imiphi imibhalo okufanele inikezwe

Ukubhaliswa kuzodingeka:

• Isimemezelo esigcwalisiwe semali engenayo yonyaka ngesimo se-3-NDFL.
• Ikhophi yepasipoti yesakhamuzi saseRussia Federation.
• Amadokhumenti okuphathelene - Isivumelwano sokuthenga nokuthengisa, isipiliyoni se-EGRN, isitifiketi sokubhaliswa kwempahla. Ezakhiweni ezintsha, esikhundleni sazo kwesinye isikhathi kunikezwa isenzo sokwamukelwa nokudluliselwa kwezezakhiwo.
• Khopisela Inn.
• Amakhophi amasheke nezitatimende zasebhange.
• Isicelo sobhaliso lokudonswa kwentela.
• Isicelo sokwabiwa kabusha kwamasheya - ngesicelo sabalingani.

Idizayini yenziwa minyaka yonke. Kuyadingeka ukuthi zonke izikweletu zerenti zibuyiselwa.

Ukucwilisa

Njengomthetho, kwenzeka lapho ibhange lihlinzeka ngezimo ezinhle kakhulu kwikhasimende laso. Isinxephezelo singatholakala ngokuphepha okudala nokusha. Imvume yokucwengeka inikezwa kungakhathalekile ukuthi ngabe kukhona izinkokhelo zokubuya. Kumaphepha amasha, kufanele ucacise ukuqokwa okuhlosiwe kulowo owedlule. Ngokwakheka konyaka kwiphakheji yemibhalo, kufanele kufakwe zombili izivumelwano.

Isici sokubuya se-NDFL lapho uthenga ezakhiweni ezintsha

Ukubuyiselwa Kwenzalo Nentela Yengeniso yomuntu siqu lapho uthenga ifulethi kwimpahla ebanjiswayo kungenzeka kuphela lapho umnikazi eselekela amadokhumenti ezandleni. Endabeni yezindlu ezintsha, lokhu kungaba yisenzo sokuthola nokudluliselwa. Ubungqayizivele yilelo phepha lasebhange elenziwa ngaphambi kokuba kukhishwe umthetho. Ngasikhathi sinye, izakhamizi zifanelekile ukuncishiswa kanye nesikhathi lapho impahla yabo ingakahlakazwa.