Siyini isisekelo sentela, sihlanganisani nokuthi singabalwa kanjani

Siyini isisekelo sentela

Kunezikhathi lapho amagama athile asiholela ekungabazeni nasekungazini okungase kubangele izinhlawulo noma izinkinga ezinkulu kuMgcinimafa. Isibonelo, Uyazi ukuthi siyini isisekelo sentela?

Lo mqondo kufanele ubhekwe lapho kwenziwa ama-invoyisi, kodwa futhi usetshenziselwa ukwazi ukuthi yimalini intela okufanele ikhokhwe. Sizokhuluma ngakho ngezansi.

Siyini isisekelo sentela

izibalo eziyisisekelo accounting

Ngokwe-athikili 50 yoMthetho Wentela Ojwayelekile, isisekelo sentela sithi:

"Inani lemali noma lolunye uhlobo olubangelwa ukulinganiswa noma ukulinganiswa komcimbi okhokhiswa intela."

Ngamanye amazwi, kunjalo eyodwa ehlanganisa yonke imali engenayo, kokubili ngemali nangezinhlobo.

Sizokwenza isibonelo. Cabanga ukuthi uyazisebenza futhi usebenzela amakhasimende ayisishiyagalombili. Wenza i-invoyisi kulowo nalowo futhi, lapho ikota ifika, udinga ukwazi ukuthi isisekelo sentela siyini yemali engenayo, kodwa futhi nezindleko zakho.

Ngakho, isisekelo sentela semali engenayo siyisamba sawo wonke lawo ma-invoyisi owenze kumakhasimende. Manje, njengoba wazi, ama-invoyisi anenani eliyisisekelo lapho kusetshenziswa khona izintela ezifana ne-VAT kanye nentela engenayo yomuntu siqu. Ukwazi lokhu, isisekelo sentela asilona inani eliphelele le-invoyisi, kodwa inani ngaphambi kokufaka lezo zintela.

Ake sithi unama-invoyisi ayisishiyagalombili ama-euro angamakhulu ayisithupha lilinye. Umsebenzi wakho ubiza lawo ma-euro angamakhulu ayisithupha, kodwa kufanele wenze i-invoyisi nge-VAT futhi ubambe intela yeholo lomuntu siqu. Ngakho-ke, leyo invoyisi izoba ngu-€600 + VAT (21% ka-€600) – Intela Yemali Engenayo (15% (ngezinye izikhathi engu-7) engu-€600).

Endabeni yezindleko, kwakuzokwenzeka okufanayo. I-VAT efakwe kuwena yephuliwe, kanye ne-IRPF, kanye kuleso sisekelo ukuthi izintela okufanele zikhokhwe zisetshenziswa kanjani.

Isisekelo sentela sihlanganisani?

izibalo zokubala

Ukugxila kusisekelo sentela sama-invoyisi noma imali engenayo, kunezici eziningana ezingafakwa kuyo. Eziyinhloko yilezi ezilandelayo:

  • Imali engenayo emsebenzini kwabanye. Okusho ukuthi, iholo lakho uma usebenzela omunye umuntu.
  • Imali engenayo ngokuzisebenza. Okusho ukuthi, ama-invoyisi owakhiphayo njenge-freelancer futhi ayiholo lakho.
  • Okuqashiswayo.
  • Imali engenayo yemali.
  • Izabelo.
  • Izimpesheni.
  • Ama-annuities.
  • AmaCanons.
  • Imiklomelo yelotho.
  • Imiklomelo ngokheshi noma uhlobo.
  • Imali engenayo ngohlobo.

Isisekelo Sentela vs. Isisekelo Sentela

Izikhathi eziningi le mibono emibili ivame ukucatshangwa ukuthi iyafana, kodwa empeleni ayifani. Eqinisweni, eyodwa incike kwenye.

Isisekelo esikhokhiswa intela yileso esisetshenziselwa ukubala i-IRPF. Futhi isisekelo esikhokhiswa intela yisona esisetshenziselwa ukwazi ukuthi liyini inani lesisekelo esikhokhiswa intela.

Ake sikuchaze ngenye indlela.

  • Isisekelo esingathengiseka: isisekelo sentela ngaphambi kokuba kudonswe imali kanye nokwehliswa kusetshenziswe.
  • Isisekelo sentela: Ungumehluko phakathi kwesamba semali engenayo kanye nezincishiso nezibanjwayo.

Kuyiqiniso ukuthi ezikhathini eziningi kuyefana, kodwa kungase kube nezimo lapho lokhu kungenzeki khona.

Indlela yokubala isisekelo sentela

ukubala ukukhipha ama-invoyisi

Uma ngesikhathi esithile kufanele ubale isisekelo sentela, ngoba awunayo futhi unesamba sokugcina kuphela, ungakwenza. Eqinisweni, ifomula imi kanje:

Isisekelo sentela = Isamba semali engenayo - Izimali ezibanjwayo

Okusho ukuthi, kufanele ubeke inani oliholayo futhi ukhiphe imali ebanjwayo esetshenziswe kuwe.

Isibonelo, ukulandela isihloko sangaphambilini, somuntu ozisebenzelayo kanye ne-invoyisi yama-euro angu-600. Uma ukhokhe ama-euro angama-636 esewonke, Uma ufuna ukuthola ukuthi siyini isisekelo sentela, kuzomele ulandele ifomula:

Isisekelo sentela = Isamba semali engenayo - Izimali ezibanjwayo

Isisekelo sentela = 636 - Izimali ezibanjwayo

Futhi kungaba yini lezo mali ezibanjwayo? Njengoba sike sasho ngaphambili, sine-VAT, engama-21%, kanye nentela engenayo yomuntu siqu, engu-15% (lokhu kwengezwe). Ngakho-ke,

Isisekelo sentela = 636 – I-VAT (126) + Intela Yenzuzo Yomuntu Siqu (90)

Isisekelo sentela = 600 euro.

Izindlela ezintathu zokubala isisekelo sentela

Njengoba usubonile, ukwazi ukuthi isisekelo sentela a i-invoyisi kulula ukuyikhipha. Ongase ukwazi ukuthi le ndlela ibizwa ngokuthi "isilinganiso esiqondile".

Empeleni, lapho kubalwa leli gama, izindlela ezintathu zingasetshenziswa:

Indlela yokulinganisa eqondile

Kubandakanya ukuthola idatha yangempela yomuntu ukuze akwazi ukunquma isisekelo sentela kungakhathaliseki ukuthi yini okufanele athwale (IRPF, VAT...).

Indlela yokulinganisa inhloso

Yileyo lapho, ngamamojula, ubukhulu noma izilinganiso, kutholwa isisekelo sentela esimaphakathi. Ngisho, akulona iqiniso. kodwa kuyisilinganiso salokho, ngenxa yalezi zimo, okucatshangwa ukuthi isilinganiso sakhona.

Yiqiniso, lokhu kungase kusondele noma kungabi seduze neqiniso (kokubili noma ngokumelene).

Indlela yokulinganisa engaqondile

Kwenziwa yi-Tax Administration uqobo, ngendlela yokuthi enze imibiko ethile yochwepheshe abonisana ngayo futhi inquma isisekelo sentela esifanele.

Lokhu kusetshenziswa uma ingekho indlela yokubala ngezindlela zangaphambilini futhi umuntu akanazo izincwadi zokubala, engakayifaki imbuyiselo, ayikho idatha ebuyekeziwe...

Ingabe sekucace kakhudlwana kuwe manje ukuthi siyini isisekelo sentela?


Shiya umbono wakho

Ikheli lakho le ngeke ishicilelwe. Ezidingekayo ibhalwe nge *

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  1. Ubhekele imininingwane: Miguel Ángel Gatón
  2. Inhloso yedatha: Lawula Ugaxekile, ukuphathwa kwamazwana.
  3. Ukusemthethweni: Imvume yakho
  4. Ukuxhumana kwemininingwane: Imininingwane ngeke idluliselwe kubantu besithathu ngaphandle kwesibopho esisemthethweni.
  5. Isitoreji sedatha: Idatabase ebanjwe yi-Occentus Networks (EU)
  6. Amalungelo: Nganoma yisiphi isikhathi ungakhawulela, uthole futhi ususe imininingwane yakho.