Kudirin Kasafin Kudi na Jiha na 2019 ya ba da wasu sauye-sauye masu dacewa, waɗanda ke da mahimmanci a sanar da ku. A taƙaice, muna da abubuwa masu zuwa:
• Motoci masu farashin sayayya ƙasa da Yuro 25,000:
o Adadin haraji har zuwa 2018 = 10%
o Adadin harajin da aka tsara na 2019 = 15%
• Motoci masu farashin siyayya daidai ko sama da Yuro 35,000:
o Adadin haraji har zuwa 2018 = 35%
o Adadin harajin da aka gabatar na shekarar 2019 = 37.5%
Adadin kewayon tsakanin €25,000 da €35,000 a halin yanzu shine 27.5% kuma ba a sa ran ya canza ba.
Yadda za a inganta tsarin tafiyar da kamfanin ku
Amfani na sirri na abin hawaYana da mahimmanci a nuna a wannan lokacin cewa ba za a yi amfani da haraji mai cin gashin kansa kan ababen hawa ba, idan an sanya hannu kan yarjejeniyar da aka rubuta wacce ta ƙunshi haraji a cikin IRS, na amfani da abin hawa na sirri. A wannan yanayin, ƙimar da ma'aikaci dole ne ya bayyana a cikin IRS ɗinsa zai yi daidai da 0.75% na farashin siyan abin hawa, wanda aka ninka da adadin watannin da aka yi amfani da su a kowace shekara. Bugu da kari, za mu yi la'akari da farashin Social Security.
Bari mu yanzu ɗauka cewa kuna son yin nazarin hasashen cewa kamfanin ku ya sami abin hawa don ma'aikatan ku, wanda ƙimar siyan sa zai kasance kusan Yuro 22 000 kuma, ƙari, kuna kuma yin la'akari da siyan abin hawa mai darajan Yuro 50 000 a gare ku, a matsayin manaja.
Da yake la'akari da abin da muka fada a baya, bari yanzu mu yi nazari akan abubuwa masu zuwa:
Binciken shari'ar A1 - abin hawa na Yuro 22 000
Muna tsammanin cewa:
• An sayi motar a cikin 2018, tare da ƙimar Siyan (VA) na Yuro 22,000
Kiyasta jimlar kuɗin shekara (ya haɗa da amortization) = Yuro 10,600
Don haka muna da:
Ba tare da yarjejeniya da mai haɗin gwiwar ba:
• Haraji mai cin gashin kansa (TA) (ƙimar 10%) = Yuro 1 060
Tare da yarjejeniya tare da mai haɗin gwiwar:
Adadin da ke ƙarƙashin IRS yayi daidai da samfurin 0.75% na abin hawa ko farashin sayan abin hawa na adadin watannin da aka yi amfani da shi (muna ɗauka 12) = Yuro 1,980
• IRS (zaton adadin 28.5%) = Yuro 564.30
• SS (Caji + Rangwame) = Yuro 688.05
• Rage haraji na cajin SS = Yuro 98.75
• Farashin haraji na yanar gizo (1) + (2) - (3) = 1 153.6 Yuro
Adana haraji, idan akwai yarjejeniya:
• Adadi = -93.60 Yuro
A wannan yanayin babu wani fa'idar haraji a cikin samun yarjejeniya!
Binciken shari'ar A2 - abin hawa na Yuro 50 000
Muna tsammanin cewa:• An sayi motar a cikin 2018, tare da VA na Yuro 50,000
Kiyasta jimlar kuɗin shekara (ya haɗa da amortization) = Yuro 19,170
Don haka muna da:
Ba tare da yarjejeniya da mai haɗin gwiwar ba:
• Haraji mai cin gashin kansa (TA) (kimanin 35%) = Yuro 6,709.50
Tare da yarjejeniya tare da mai haɗin gwiwar:
Adadin da ke ƙarƙashin IRS yayi daidai da samfurin 0.75% na abin hawa ko farashin samarwa na adadin watannin da aka yi amfani da shi (muna ɗauka 12) = Yuro 4 500
• IRS (zaton adadin 28.5%) = €1,282.50
• SS (Caji + Rangwame) = Yuro 1,563.75
• Rage haraji na cajin SS = Yuro 224.44
• Farashin haraji na yanar gizo (1) + (2) - (3) = €2,621.81
Adana haraji, idan akwai yarjejeniya:
• Adadi = 4,087.69 Yuro
A wannan yanayin, a fili akwai fa'idar haraji a cikin samun yarjejeniya!
Kasafin Kudi na Jiha na 2019
Ko da yake wannan ba shine sigar ƙarshe ba, saboda za a kada kuri'a akan wannan shawara a watan Nuwamba, Kasafin Kudi na Jihohi na 2019 na iya kawo sauye-sauye ga Harajin Mai Zaman Kanta akan motoci. Wannan yana ba da ƙarin adadin haraji mai cin gashin kansa kan cajin da ya shafi motocin fasinja masu sauƙi, kaya masu haske, babura da babura:
• GO
• VA ≥ Yuro 35,000 - Haraji mai cin gashin kansa = 37.5%
Matsakaicin matsakaicin kashi 27.5% ya kasance baya canzawa (motoci masu farashin saye tsakanin €25,000 da €35,000)
Matsakaicin da ake amfani da su don toshe motocin fasinja masu haske da waɗanda LPG ko CNG ke yi ba sa canzawa.
Hakanan ana kiyaye keɓance harajin da ya dace ga motocin da ke amfani da wutar lantarki kawai.
Bugu da ƙari, kuma a sakamakon sabon tsarin WLTP don ƙididdige hayaki na CO2, an tsara shi don sabunta jadawalin da ke magana akan harajin abin hawa ɗaya (IUC) da harajin abin hawa (ISV).
Bari mu ga, to, tasirin waɗannan canje-canjen da aka gabatar na iya yi akan misalan da ke sama, la'akari da cewa ba a hango canje-canje ga matakan IRS ba:
Binciken shari'ar B1 - abin hawa Yuro 22,000
Muna tsammanin cewa:• An sayi motar a cikin 2018, tare da ƙimar Siyan (VA) na Yuro 22,000
Kiyasta jimlar kuɗin shekara (ya haɗa da amortization) = Yuro 10,600
Don haka muna da:
Ba tare da yarjejeniya da mai haɗin gwiwar ba:
• Haraji mai cin gashin kansa (ƙimar 15%) = Yuro 1 590
Tare da yarjejeniya tare da mai haɗin gwiwar:
Adadin da ke ƙarƙashin IRS yayi daidai da samfurin 0.75% na abin hawa ko farashin sayan abin hawa na adadin watannin da aka yi amfani da shi (muna ɗauka 12) = Yuro 1,980
• IRS (zaton adadin 28.5%) = Yuro 564.30
• SS (Caji + Rangwame) = Yuro 688.05
• Rage haraji na cajin SS = Yuro 98.75
• Farashin haraji na yanar gizo (1) + (2) - (3) = 1 153.6 Yuro
Adana haraji, idan akwai yarjejeniya:
• Adadi = 436,40 Yuro
Wato, za a sami fa'idar haraji wajen shiga yarjejeniya da ma'aikaci!
Binciken shari'ar B2 - abin hawa 50 000 Yuro
Muna tsammanin cewa:
• An sayi motar a cikin 2018, tare da VA na Yuro 50,000
Kiyasta jimlar kuɗin shekara (ya haɗa da amortization) = Yuro 19,170
Don haka muna da:
Ba tare da yarjejeniya da mai haɗin gwiwar ba:
• Haraji mai cin gashin kansa (darajar 37.5%) = 7 188.75 Yuro
Tare da yarjejeniya tare da mai haɗin gwiwar:
Adadin da ke ƙarƙashin IRS yayi daidai da samfurin 0.75% na abin hawa ko farashin samarwa na adadin watannin da aka yi amfani da shi (muna ɗauka 12) = Yuro 4 500
• IRS (zaton adadin 28.5%) = €1,282.50
• SS (Caji + Rangwame) = 1 563.75 Yuro
• Rage haraji na cajin SS = Yuro 224.44
• Farashin haraji na yanar gizo (1) + (2) - (3) = €2,621.81
Adana haraji, idan akwai yarjejeniya:
• Adadi = Yuro 4,566.94
A wannan yanayin, fa'idar harajin samun yarjejeniya ya fi mahimmanci!
Anan akwai wasu mahimman shawarwari don haɓaka sarrafa kuɗin kuɗaɗen jiragen ruwa. Idan kuna da wasu tambayoyi, don Allah kar a yi shakka a tuntuɓe mu.
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