Kukho amaxesha apho amagama athile asikhokelela kumathandabuzo kunye nokungazi okunokubangela iintlawulo okanye iingxaki ezinkulu kunye noNondyebo. Ngokomzekelo, Ngaba uyazi ukuba yintoni isiseko serhafu?
Le ngcamango kufuneka ithathelwe ingqalelo xa kusenziwa ii-invoyisi, kodwa ikwasetyenziselwa ukwazi ukuba yimalini yerhafu ekufuneka ihlawulwe. Siza kuthetha ngayo ngezantsi.
Yintoni isiseko serhafu
Ngokwenqaku lama-50 loMthetho weRhafu Jikelele, isiseko serhafu sithi:
"Isixa semali okanye solunye uhlobo olubangelwa kumlinganiselo okanye uqikelelo lwesiganeko esirhafiswayo."
Ngamanye amazwi, kunjalo enye equka yonke ingeniso ekhoyo, ngemali nangezinto ezithile.
Siza kwenza umzekelo. Khawucinge ukuba uyazisebenza kwaye usebenzela abathengi abasibhozo. Wenza i-invoyisi kumntu ngamnye kwaye, xa ikota ifika, kufuneka wazi ukuba yintoni isiseko serhafu kwingeniso yakho, kodwa nakwiindleko zakho.
Ke, isiseko serhafu yengeniso sisimbuku sazo zonke ii-invoyisi ozenzileyo kubathengi. Ngoku, njengoko usazi, ii-invoyisi zinexabiso elisisiseko apho irhafu efana ne-VAT kunye nerhafu yengeniso yomntu isetyenziswa. Ukwazi oku, isiseko serhafu asiyonto iyonke ye-invoyisi, kodwa ixabiso ngaphambi kokufaka ezo rhafu.
Masithi une-invoyisi ezisibhozo zamakhulu amathandathu eeuro inye. Umsebenzi wakho uxabisa la makhulu mathandathu eeuro, kodwa kufuneka wenze i-invoyisi nge-VAT kwaye ubambe irhafu yengeniso yomntu. Ngoko ke, loo invoyisi iya kuba yi-600 + VAT (21% ye-600 €) - iRhafu yeNgeniso yoMntu (15% (ngamanye amaxesha i-7) ye-600 €).
Kwimeko yeendleko, kwakuza kwenzeka into efanayo. I-VAT efakwe kuwe yohluliwe, kunye ne-IRPF, kunye kweso siseko yindlela iirhafu ekumele zihlawulwe zisetyenziswa ngayo.
Ingaba isiseko serhafu siquka ntoni?
Ukugxila kwisiseko serhafu yee-invoyisi okanye umvuzo, kukho izinto ezininzi ezinokubandakanywa kuyo. Ezona ziphambili zezi zilandelayo:
- Ingeniso yomsebenzi kwabanye. Oko kukuthi, umvuzo wakho ukuba usebenzela omnye umntu.
- Umvuzo wokuzisebenzela. Oko kukuthi, ii-invoyisi ozikhuphayo njengomntu osebenza ngokukhululekileyo kwaye lowo ngumvuzo wakho.
- Iirenti.
- Ingeniso yokufumana inkunzi.
- Ukwahlulahlula.
- Umhlalaphantsi.
- Iiannuities.
- IiCanons.
- Amabhaso elotho.
- Amabhaso ngemali okanye uhlobo.
- Umvuzo ngokohlobo.
Isiseko seRhafu ngokuchasene neSiseko esiRhafu
Amaxesha amaninzi ezi ngcamango zimbini zidla ngokucingelwa ukuba ziyafana, kodwa eneneni azinjalo. Enyanisweni, enye ixhomekeke kwenye.
Isiseko esirhafiswa seso sisetyenziselwa ukubala i-IRPF. Kwaye isiseko esirhafiswayo seso sisetyenziselwa ukwazi ukuba yintoni na ixabiso lesiseko esirhafiswayo.
Masiyicacise ngenye indlela.
- Isiseko esinokupheliswa: sisiseko serhafu phambi kokuba kutsalwe kwaye kucuthwe.
- Isiseko serhafu: ngumahluko phakathi kwengeniso epheleleyo kunye nonciphiso kunye nokutsalwa kwemali.
Kuyinyani ukuba kwiimeko ezininzi kuyafana, kodwa kunokubakho iimeko apho oku kungenzekiyo.
Indlela yokubala isiseko serhafu
Ukuba ngaxa lithile kufuneka ubale isiseko serhafu, kuba awunayo kwaye unemali yokugqibela kuphela, ungayenza. Enyanisweni, ifomula yile ilandelayo:
Isiseko serhafu = Ingeniso epheleleyo – Utsalo-mali
Oko kukuthi, kufuneka ubeke imali oyifumanayo kwaye uthabathe imali exhuzulwayo esetyenziswe kuwe.
Umzekelo, ukulandela isihloko sangaphambili, somntu oziqeshileyo kunye ne-invoyisi ye-600 euro. Ukuba uhlawule i-euro ezingama-636 iyonke, Ukuba ufuna ukufumanisa ukuba yintoni isiseko serhafu, kuya kufuneka ulandele ifomula:
Isiseko serhafu = Ingeniso epheleleyo – Utsalo-mali
Isiseko serhafu = 636 – Utsalo-mali
Yaye yayiza kuba yintoni loo mali? Njengoko besesitshilo ngaphambili, sineVAT, eyi-21%, kunye nerhafu yengeniso yomntu, eyi-15% (oku kongeziweyo). Ngoko ke,
Isiseko serhafu = 636 – iVAT (126) + iRhafu yoMvuzo woMntu (90)
Isiseko serhafu = 600 euro.
Iindlela ezintathu zokubala isiseko serhafu
Njengoko ubonile, ukwazi ukuba yintoni isiseko serhafu invoyisi kulula ukuyikhupha. Into onokuthi ungayazi kukuba le ndlela ibizwa ngokuba "kuqikelelo oluthe ngqo".
Ngokwenyani, xa kubalwa eli gama, iindlela ezintathu zinokusetyenziswa:
Indlela yoqikelelo oluthe ngqo
Ibandakanya ukufumana idatha yokwenyani yomntu ukuze akwazi ukumisela isiseko serhafu kungakhathaliseki ukuba kufuneka athwale ntoni (IRPF, VAT...).
Indlela yoqikelelo lwenjongo
Yiyo apho, ngeemodyuli, ubukhulu okanye umlinganiselo, isiseko serhafu esiphakathi sifunyanwa. Ndiyathetha, asiyonyani. kodwa ngumndilili wento, ngenxa yezi meko, kucingelwa ukuba ngumndilili wayo.
Ngokuqinisekileyo, oku kunokuba okanye kungasondeli kwinyani (zombini kunye nanxamnye).
Indlela yoqikelelo olungathanga ngqo
Yenziwa luLawulo lweRhafu ngokwalo, ngendlela yokuba enze iingxelo ezithile zeengcali aqiqa ngazo kwaye imisela isiseko serhafu esifanelekileyo.
Oku kusetyenziswa xa kungekho ndlela yokubala kunye neendlela zangaphambili kwaye kwakhona umntu akanazo iincwadi ze-accounting, akafakanga ukubuyisela, akukho datha ehlaziyiweyo ...
Ngaba icacile kuwe ngoku ukuba yintoni isiseko serhafu?