Ngojanuwari, entsha Inqaku, unelungelo lokuba '- Mali Tax Deduction, wabonakala kwi-Isahluko sama- soyilo Irhafu IkhowudiIxesha eli nqaku ngu limited: uya kuphelelwa ubudala, ngojanuwari. I-income tax deduction kuba investments lungenzeka ngenxa isixa-mali wachitha kwi acquisition, ukwakhiwa, okanye modernization ka-vertical, impahla yexabiso. Kuphela ukuba irhafu (okanye ukuqhubela phambili intlawulo) ihlawulwe kwi-jonga lwabiwo-mali eligible kuba deduction. Yotyalo-mali deduction ayikho isetyenziswe xa ukubala income tax kuba consolidated iqela barhafi. Abo unelungelo kufumana mali deduction? Ilungelo werhafu yengeniso-mali deduction lusekiwe yi-mthetho imizimba ye-subjects ye-isirashiya.
Oko kukuthi, inkampani okanye yalo eyahlukileyo subdivision unako ukusebenzisa deduction, ukuba ifumaneka ingingqi apho ilungelo enjalo deduction lusekiwe.
Nganye isihloko somgaqo-isirashiya unelungelo umda ilungelo oku deduction kuba ezithile iindidi barhafi. Nceda qaphela: inkqubo yotyalo-mali deduction ngu kungokuzithandela.
Oku kuthetha ukuba inkampani ukuba unelungelo a deduction ngumthetho ayina obligation ukuba eli lungelo.
Abathathi-nxaxheba ka-jonga amaphulo otyalo-mali, free kwezoqoqosho lendawo, yezoqoqosho ekhethekileyo eselunxwemeni abahlali kwaye abathathi-nxaxheba lomthetho i-magadan Kummandla othile kwezoqoqosho eselunxwemeni akavumelekanga ukuba isicelo i-deduction. Ukongeza, organizations owenza imisebenzi enxulumene uthabatho lwe witting. ka-hydrocarbons kwi-entsha offshore hydrocarbon efakwa ebhankini bamele kanjalo prevented ekusebenziseni i-deduction. I-ban kanjalo usebenza abahlali i-territory ka-ephambili socio-economic development kwaye abahlali Free Kwizibuko I-vladivostok, abathabatha inxaxheba kwi-Skolkovo Project kwaye langaphandle iinkampani abakhoyo irhafu abahlali i-isirashiya (oqhuba ushishino imisebenzi Us ngokusebenzisa olusisigxina ummeli-ofisi). Yotyalo-mali deduction yesichumiso kuphela kuba vertical, impahla yexabiso kulindeleke ukuba asebenze kwi- ku- ezayo.
Ngamnye constituent iqumrhu lomthetho isirashiya unelungelo approve ezithile iindidi kumaziko apho i-mali deduction zibe isetyenziswe okanye hayi owafumanayo.
Yotyalo-mali tax deduction yangoku ixesha azinako ngaphezulu kwama- inkcitho kuba ixesha, kuquka lokuqala ixabiso fixed asethi.
Ukuba fixed asethi wenziwe renovated, ngoko ke mali deduction alikho ngaphezulu kwama- iindleko ezinjalo imisebenzi.
Isixa-mali utyalo-mali ka-deduction lonyakamali abe ngaphakathi umahluko ezimbini amaxabiso. Wokuqala kukuba yinxalenye inzuzo irhafu ihlawulwe kwi-jonga lwabiwo-mali kwaye ibalwa ngokusemthethweni kwi ipesenti. Yesibini ixabiso le yinxalenye inzuzo irhafu ihlawulwe kwi-jonga lwabiwo-mali kwaye ibalwa ngokusemthethweni kwi isiseko umyinge (okanye omnye ixabiso ikuvumile kummandla). Zombini lokuqala anesibini quantities zimiselwe ngaphandle kuthathelwa ingqalelo-mali deduction. Yotyalo-mali deduction kufuneka isetyenziswe kwi-ixesha apho fixed asethi ngu wafakwa msebenzi, okanye xa yayo yoqobo ixabiso itshintshe ngenxa renovation. Ukuba imida ixesha zithe liwudlule, intsalela deduction, njengoko jikelele umthetho, babe sithunyelwe emva amathuba. I-fixed asethi apho-mali deduction waba isetyenziswe ayikho phantsi depreciation. Kodwa oku prohibition ivakalisa kuphela ukuba ixabiso, apho-mali deduction waba owafumanayo. A fixed asethi apho-mali deduction wenziwe ukuba isicelo eso ayikho prohibited ukusuka zithengiswa. Noko ke, kule meko, umbutho kufuneka lihlawule inzuzo irhafu kwi umbuzo kwi ngingqi kwaye uhlawule ukudliwa imali imali kuba lonke ixesha iqala kwi-aplikeshini ye deduction. Eziseleyo iindleko ibandakanywe lokuqala iindleko fixed asethi zingasetyenziswa njengoko i-deduction ukuba federal ingeniso irhafu. Unelungelo lo reduction ngu limited abo kusetyenziswa ekunene kwi-jonga utyalo-mali deduction. Isixa-mali kuhlawuliswa irhafu, bamisela emva enjalo reduction, zibe zero.
