Kungakhathaliseki ukuthi ku-invoyisi, engxoxweni, noma kunoma yisiphi esinye isimo, ukukhuluma ngesamba sesamba nesamba kuvamile. Inkinga ukuthi umehluko phakathi kwesamba nesamba sesamba awaziwa ngaso sonke isikhathi. Futhi lokhu kuthonya, futhi okuningi, umphumela wokugcina.
Ngalesi sizathu, kulesi senzakalo, sifuna ukugxila kuwena ukwazi ukuthi yimuphi umehluko noma umehluko okhona phakathi kwalawa magama womabili ukuze ukuqonde kahle. Siqale?
Iyini inani lesamba
Okokuqala, nangaphambi kokukhuluma ngomehluko phakathi kwesamba sesamba nesamba, Kufanele wazi ngokugcwele ukuthi iyini inani eliphelele, kanye nenani lengqikithi.
Esimeni sokuqala, inani eliphelele, elingaphinda litholakale njengenani eliphelele noma inani eliphelele, empeleni inani lomkhiqizo noma isevisi ngaphambi kokuba kusetshenziswe ukubanjwa, izintela, njll.
Ngamanye amazwi, inani elikhethelwa umkhiqizo noma isevisi futhi elihlobene nenani eliyizindleko zokuwenza (impahla), yikhiqize futhi iyenze ibe nenzuzo.
Ngokwesibonelo, zibone ngeso lengqondo unesiqholo. Lokhu kunezindleko zokusebenza, izinto zokusetshenziswa futhi udinga ukwenza inzuzo. Ngakho-ke unquma ukuthi inani layo eliphelele lingama-euro angu-9. Nokho, lokhu kungase kungabi inani langempela, kodwa yileyo onayo ngaphambi kokuthi wengeze i-VAT, noma ufake isicelo sokubamba.
Ngempela ku ama-invoyisi, lapho bekunikeza isisekelo, ngempela inani abalitholayo, ngoba i-VAT nezinye izintela noma ukubanjwa okufanele kusetshenziswe, empeleni, abakwenzayo ukukuqoqa ukuze bakukhokhe kamuva kuMgcinimafa.
Iyini isamba semali
Ukushiya inani eliphelele licacile, manje ake sidlulele enanini lilonke. Lokhu kwaziwa nangokuthi inani lengqikithi noma ukubaluleka okuphelele. Eqinisweni, inani lalowo mkhiqizo ngokusebenzisa ukubanjwa okuyisibopho nezintela, ngendlela yokuthi kube inani lokugcina ikhasimende okuyodingeka likhokhele lowo mkhiqizo noma isevisi.
Isibonelo, Uyakhumbula noma iyiphi iwebhusayithi ekunikeza amanani ngaphandle kwe-VAT? Kulokhu, amanani "aphelele". Kodwa lapho benza umyalo ngokusemthethweni, kufanele basebenzise izintela ezihambisanayo, ngendlela yokuthi lokho okukhokhwayo ekugcineni (ukukhipha izindleko zokuthumela) kungaba inani lokugcina lalowo mkhiqizo.
Ake sihambe nesibonelo sangaphambili samakha. Njengoba sesikutshelile, inani eliphelele lingama-euro angu-9. Kodwa-ke, njengoba ingumkhiqizo, ine-VAT. Kulokhu 21%. Lokho kusho ukuthi, kuma-euro angu-9 kufanele wengeze u-21% walawo ma-euro angu-9. Okulingana nama-euro angu-1,89 ngaphezulu. Okusho ukuthi, ozokhokhela lawo makha akuwona ama-euro ayi-9, kodwa ama-9 + 1,89, 10,89 euros. Kanye nezindleko zokuthumela uma zikhona.
Yiziphi izintela okufanele zisetshenziswe ukuze uthole inani eliphelele
Omunye wemibuzo ongase ube nayo umayelana nohlobo lwezintela noma ukubanjwa okufanele kusetshenziswe enanini liphelele ukuze uthole inani eliphelele. Okuvame kakhulu yilezi ezilandelayo:
- I-VAT: Kungaba ngu-4, 10 noma 21%. Nakuba lokhu kwakamuva kujwayelekile, kunemikhiqizo nezinsizakalo ezingathwala ezimbili zokuqala. Kukhona nabangenayo i-VAT.
- I-IRPF: Ngokujwayelekile kuyavela kubantu abazisebenzayo, njengoba kufanele bagcine ingxenye ethile ekhokhwa kamuva kuMgcinimafa.
- Izaphulelo: Isibonelo uma ufuna ukwenza isaphulelo kulowo mkhiqizo. Lokhu kuzosuswa enanini liphelele.
- Ezinye izintela: Nakuba kuvamile, kwamanye amabhizinisi ungathola ukuthi kufanele engeze intengo yomkhiqizo. Isibonelo, endabeni ye-canon yedijithali, imali yokwenza imisebenzi, amalayisensi...
Umehluko phakathi kwesamba nesamba sesamba
Njengoba la magama amabili aseqondwa kakade, ungase wazi ukuthi yini umehluko phakathi kwesamba nesamba sesamba. Nokho, sifuna ukukwenzela lula yonke into futhi sikwenze kucace kakhulu ukuze ungabi nokungabaza lapho ubhekene nenani eliphelele noma lengqikithi.
Umehluko oyinhloko nobaluleke kakhulu phakathi kwala manani amabili usemcabangweni wawo ngamunye:
Inani eliphelele yinani umthengisi alibekayo kumkhiqizo noma isevisi yakhe., ecabangela lokho okumlahlekele ukukwenza kanye nenzuzo afuna ukuyithola.
Isamba senani inani elikhokhwa ikhasimende ngemva kokwengeza noma ukususa izintela, izaphulelo, ukubanjwa noma elinye inani lokho kuthonya ngokuqondile inani eliphelele lomkhiqizo noma isevisi.
Njengoba ubona, umehluko phakathi kwesamba nesamba sesamba awunzima ukuwuqonda, ngakho-ke uzokwazi, uma wethulwa isabelomali, i-invoyisi noma ngisho ne-payroll yakho, yimalini inkokhiso "yonke" nokuthi iyini eyodwa oyikhokha ngempela, okungaba "inetha". Ingabe unokungabaza? Bashiye emazwaneni.