Lingaliro la Bajeti ya Boma la 2019 limapereka zosintha zina, zomwe ndikofunikira kuti mudziwe. Mwachidule, tili ndi zotsatirazi:
• Magalimoto okhala ndi mtengo wogula pansi pa 25,000 euros:
o Misonkho mpaka 2018 = 10%
o Msonkho womwe waperekedwa mu 2019 = 15%
• Magalimoto okhala ndi mtengo wogula wofanana kapena woposa ma euro 35,000:
o Misonkho mpaka 2018 = 35%
o Msonkho womwe waperekedwa mu 2019 = 37.5%
Mlingo wapakati pa €25,000 ndi €35,000 pano ndi 27.5% ndipo sichikuyembekezeka kusintha.
Momwe mungakulitsire ndalama zamakampani anu
Kugwiritsa ntchito galimoto payekhaNdikofunikira kuwonetsa panthawiyi kuti msonkho wodziyimira pawokha pamagalimoto sudzagwiritsidwa ntchito, ngati mgwirizano wolembedwa wasainidwa womwe umakhudza msonkho ku IRS, wogwiritsa ntchito galimoto. Pamenepa, mtengo umene wogwira ntchitoyo ayenera kulengeza mu IRS yake udzafanana ndi 0.75% ya mtengo wogula galimoto, kuchulukitsa ndi chiwerengero cha miyezi yogwiritsira ntchito zomwezo, pachaka chilichonse. Komanso, tiyenera kuganizira mtengo wa Social Security.
Tiyeni tsopano tiyerekeze kuti mukufuna kusanthula lingaliro lakuti kampani yanu imapezera galimoto ya antchito anu, yomwe mtengo wake wogula udzakhala pafupifupi 22 000 euros ndipo, kuwonjezera apo, mukuganiziranso kugula galimoto yamtengo wapatali 50 000 euros kwa inu, monga woyang'anira.
Pokumbukira zomwe tidanena kale, tiyeni tsopano tipende milandu iyi:
Nkhani yophunzira A1 - 22 000 euros galimoto
Timaganiza kuti:
• Galimotoyo idagulidwa mu 2018, ndi Purchase Value (VA) ya 22,000 euros
• Chiyerekezo chandalama zonse zapachaka (kuphatikiza kubweza) = 10,600 mayuro
Ndiye tili ndi:
Popanda mgwirizano ndi wothandizira:
• Misonkho Yodzilamulira (TA) (10% mlingo) = 1 060 euro
Ndi mgwirizano ndi wothandizira:
• Kuchuluka kwa IRS kumagwirizana ndi 0.75% ya galimoto yogula kapena kupanga mtengo wa miyezi yomwe imagwiritsidwa ntchito (tikuganiza kuti 12) = 1,980 euro
• IRS (potengera mlingo wa 28.5%) = 564.30 euro
• SS (Charge + Discount) = 688.05 mayuro
• Kuchotsa msonkho kwa SS ndalama = 98.75 euro
• Mtengo wa msonkho (1) + (2) - (3) = 1 153.6 euro
Kusungidwa kwa msonkho, ngati pali mgwirizano:
• Ndalama = -93.60 euro
Pamenepa palibe phindu la msonkho pokhala ndi mgwirizano!
Nkhani yophunzira A2 - 50 000 euros galimoto
Timaganiza kuti:• Galimotoyo idagulidwa mu 2018, ndi VA ya 50,000 euro
• Chiyerekezo chandalama zonse zapachaka (kuphatikiza kubweza) = 19 170 mayuro
Ndiye tili ndi:
Popanda mgwirizano ndi wothandizira:
• Misonkho Yodzilamulira (TA) (35% mlingo) = 6,709.50 euro
Ndi mgwirizano ndi wothandizira:
• Kuchuluka kwa IRS kumagwirizana ndi 0.75% ya galimoto yogula kapena kupanga mtengo wa miyezi yomwe imagwiritsidwa ntchito (tikuganiza kuti 12) = 4 500 mayuro
• IRS (potengera mlingo wa 28.5%) = €1,282.50
• SS (Charge + Discount) = €1,563.75 mayuro
• Kuchotsa msonkho kwa SS ndalama = 224.44 euro
• Mtengo wa msonkho (1) + (2) - (3) = €2,621.81
Kusungidwa kwa msonkho, ngati pali mgwirizano:
• Ndalama = 4,087.69 euro
Pamenepa, pali phindu la msonkho pokhala ndi mgwirizano!
State Bajeti ya 2019
Ngakhale iyi si mtundu womaliza, popeza lingaliroli lidzavoteredwa mu Novembala, Bajeti ya Boma ya 2019 ikhoza kubweretsa kusintha kwa Autonomous Taxation pamagalimoto. Izi zikutanthauza kuti msonkho wodziyimira pawokha pamilandu yokhudzana ndi magalimoto opepuka, katundu wopepuka, njinga zamoto ndi njinga zamoto ukuwonjezeka:
• PITA
• VA ≥ 35,000 euro - Misonkho yodziyimira payokha = 37.5%
Mlingo wapakatikati wa 27.5% ukadali wosasinthika (magalimoto okhala ndi mtengo wogula pakati pa €25,000 ndi €35,000)
Mitengo yomwe imagwira ntchito pamagalimoto okwera osakanizidwa ndi omwe amayendetsedwa ndi LPG kapena CNG sasintha.
Kupatula msonkho wodziyimira pawokha wa magalimoto oyendetsedwa ndi magetsi kumasungidwanso.
Kuonjezera apo, komanso chifukwa cha dongosolo latsopano la WLTP lowerengera mpweya wa CO2, likukonzekera kukonzanso matebulo okhudza msonkho wa galimoto imodzi (IUC) ndi msonkho wa galimoto (ISV).
Tiyeni tiwone, ndiye, zotsatira zomwe zosinthazi zitha kukhala nazo pazitsanzo zomwe zili pamwambapa, poganizira kuti palibe zosintha zomwe zikuwonetsedweratu pamilingo ya IRS:
Nkhani yophunzira B1 - 22,000 euros galimoto
Timaganiza kuti:• Galimotoyo idagulidwa mu 2018, ndi Purchase Value (VA) ya 22,000 euros
• Chiyerekezo chandalama zonse zapachaka (kuphatikiza kubweza) = 10,600 mayuro
Ndiye tili ndi:
Popanda mgwirizano ndi wothandizira:
• Misonkho Yodzilamulira (15% mlingo) = 1 590 euro
Ndi mgwirizano ndi wothandizira:
• Kuchuluka kwa IRS kumagwirizana ndi 0.75% ya galimoto yogula kapena kupanga mtengo wa miyezi yomwe imagwiritsidwa ntchito (tikuganiza kuti 12) = 1,980 euro
• IRS (potengera mlingo wa 28.5%) = 564.30 euro
• SS (Charge + Discount) = 688.05 mayuro
• Kuchotsa msonkho kwa SS ndalama = 98.75 euro
• Mtengo wa msonkho (1) + (2) - (3) = 1 153.6 euro
Kusungidwa kwa msonkho, ngati pali mgwirizano:
• Ndalama = 436.40 euro
Ndiko kuti, padzakhala phindu la msonkho pochita mgwirizano ndi wogwira ntchitoyo!
Nkhani yophunzira B2 - 50 000 euros galimoto
Timaganiza kuti:
• Galimotoyo idagulidwa mu 2018, ndi VA ya 50,000 euro
• Chiyerekezo chandalama zonse zapachaka (kuphatikiza kubweza) = 19 170 mayuro
Ndiye tili ndi:
Popanda mgwirizano ndi wothandizira:
• Misonkho Yodzilamulira (37.5% mlingo) = 7 188.75 euro
Ndi mgwirizano ndi wothandizira:
• Kuchuluka kwa IRS kumagwirizana ndi 0.75% ya galimoto yogula kapena kupanga mtengo wa miyezi yomwe imagwiritsidwa ntchito (tikuganiza kuti 12) = 4 500 mayuro
• IRS (potengera mlingo wa 28.5%) = €1,282.50
• SS (Charge + Discount) = 1 563.75 euros
• Kuchotsa msonkho kwa SS ndalama = 224.44 euro
• Mtengo wa msonkho (1) + (2) - (3) = €2,621.81
Kusungidwa kwa msonkho, ngati pali mgwirizano:
• Ndalama = €4,566.94 euro
Pamenepa, phindu la msonkho la kukhala ndi mgwirizano ndilofunika kwambiri!
Nawa maupangiri ofunikira kuti muwongolere kasamalidwe kachuma ka zombo zanu. Ngati muli ndi mafunso, chonde musazengereze kutilankhula nafe.
Nkhani yomwe ilipo pano.
Misonkho ya Magalimoto. Mwezi uliwonse, kuno ku Razão Automóvel, pamakhala nkhani ya UWU Solutions yokhudza misonkho yamagalimoto. Nkhani, zosintha, nkhani zazikulu ndi nkhani zonse zozungulira mutuwu.
UWU Solutions idayamba ntchito yake mu Januware 2003, ngati kampani yopereka ma Accounting. Pazaka zopitilira 15 zomwe zakhalapo, zakhala zikukula mosalekeza, kutengera ntchito zapamwamba zomwe zimaperekedwa komanso kukhutira kwamakasitomala, zomwe zalola kukulitsa luso lina, lomwe ndi gawo la Consulting ndi Human Resources mu Business Process. logic. Outsourcing (BPO).
Pakali pano, UWU ili ndi antchito 16 pa ntchito yake, yofalikira m'maofesi ku Lisbon, Caldas da Rainha, Rio Maior ndi Antwerp (Belgium).