Icyifuzo cyingengo yimari ya leta ya 2019 giteganya impinduka zingirakamaro, ni ngombwa kukumenyesha. Muri make, dufite ibi bikurikira:
• Ibinyabiziga bifite igiciro cyo kugura munsi yama euro 25.000:
o Igipimo cy'umusoro kugeza 2018 = 10%
o Igipimo cy'umusoro uteganijwe muri 2019 = 15%
• Ibinyabiziga bifite igiciro cyingana cyangwa kirenga 35.000 byama euro:
o Igipimo cy'umusoro kugeza 2018 = 35%
o Igipimo cy'umusoro uteganijwe muri 2019 = 37.5%
Igipimo kiri hagati yama pound 25.000 na 35.000 € ni 27.5% kandi ntabwo giteganijwe guhinduka.
Nigute ushobora gutezimbere flip ya sosiyete yawe
Gukoresha kugiti cyaweNi ngombwa kwerekana muri iki gihe ko imisoro yigenga ku binyabiziga itazakurikizwa, niba hasinywe amasezerano yanditse akubiyemo imisoro muri IRS, yo gukoresha ku giti cye. Muri iki gihe, agaciro umukozi agomba gutangaza muri IRS azahura na 0,75% yikiguzi cyo kugura ibinyabiziga, bikubye umubare wamezi yo gukoresha kimwe, muri buri mwaka. Byongeye kandi, tugomba gusuzuma ikiguzi cyubwiteganyirize.
Reka noneho tuvuge ko ushaka gusesengura hypothesis ko sosiyete yawe igura imodoka kubakozi bawe, agaciro kayo kazaba hafi 22 000 euro kandi, usibye ko, nawe uteganya kugura imodoka ifite agaciro ka 50 000 euro, nka a umuyobozi.
Twibutse ibyo twavuze mbere, reka noneho dusesengure ibibazo bikurikira:
Inyigo yimodoka A1 - 22 000 yama euro
Turakeka ko:
• Imodoka yaguzwe muri 2018, ifite Agaciro ko kugura (VA) yama euro 22.000
• Biteganijwe ko amafaranga yishyurwa yumwaka (harimo amortisation) = 10,600 euro
Dufite rero:
Nta bwumvikane nabafatanyabikorwa:
• Umusoro wigenga (TA) (igipimo cya 10%) = 1 060 euro
Hamwe n'ubwumvikane nabafatanyabikorwa:
• Amafaranga agengwa na IRS ahuye nibicuruzwa 0,75% byo kugura imodoka cyangwa kugura ibicuruzwa mumezi yakoreshejwe (dufata 12) = 1.980 euro
• Ikigo cy'imisoro n'amahoro (ukurikije igipimo cya 28.5%) = 564.30 euro
• SS (Kwishyuza + Kugabanuka) = 688.05 euro
• Gukuramo imisoro yishyurwa rya SS = 98,75 euro
• Igiciro cyimisoro (1) + (2) - (3) = 1 153.6 euro
Kuzigama imisoro, niba hari amasezerano:
• Amafaranga = -93.60 euro
Muri uru rubanza nta nyungu yimisoro mugirana amasezerano!
Inyigo yibibazo A2 - 50 000 euro imodoka
Turakeka ko:• Imodoka yaguzwe muri 2018, ifite VA yama euro 50.000
• Biteganijwe ko amafaranga yishyurwa yumwaka (harimo amortisation) = 19 170 euro
Dufite rero:
Nta bwumvikane nabafatanyabikorwa:
• Umusoro wigenga (TA) (igipimo cya 35%) = 6,709.50 euro
Hamwe n'ubwumvikane nabafatanyabikorwa:
• Amafaranga agengwa na IRS ahuye nibicuruzwa 0,75% byo kugura imodoka cyangwa kugiciro cyumubare wamezi yakoreshejwe (dufata 12) = 4 500 euro
• Ikigo cy'imisoro n'amahoro (ukurikije igipimo cya 28.5%) = € 1,282.50
• SS (Kwishyuza + Kugabanuka) = € 1.563.75 euro
• Gukuramo imisoro ya SS yishyurwa = 224.44 euro
• Igiciro cy'umusoro ku nyungu (1) + (2) - (3) = € 2,621.81
Kuzigama imisoro, niba hari amasezerano:
• Amafaranga = 4.087.69 euro
Muri uru rubanza, biragaragara ko hari inyungu yumusoro mugirana amasezerano!
Ingengo y’imari ya Leta ya 2019
Nubwo iyi atari verisiyo yanyuma, kuko iki cyifuzo kizatorwa mu Gushyingo, ingengo y’imari ya Leta ya 2019 irashobora kuzana impinduka ku musoro wigenga ku binyabiziga. Ibi biteganya ko igipimo cy’imisoro yigenga ku bicuruzwa bijyanye n’ibinyabiziga bitwara abagenzi byoroheje, ibicuruzwa byoroheje, amapikipiki na moto byiyongera:
• Genda
• VA, 000 35,000 euro - Umusoro wigenga = 37.5%
Ikigereranyo cyo hagati ya 27.5% ntigihinduka (ibinyabiziga bifite igiciro cyo kugura hagati ya 25.000 na 35.000 €)
Ibiciro bikurikizwa kumashanyarazi yimodoka itwara abagenzi hamwe na LPG cyangwa CNG ntabwo bihinduka.
Gukuraho imisoro yigenga ku binyabiziga bikoreshwa n'amashanyarazi gusa nabyo birakomeza.
Byongeye kandi, kandi nkibisubizo bya sisitemu nshya ya WLTP yo kubara imyuka ihumanya ikirere, hateganijwe kuvugurura imbonerahamwe yerekeza ku musoro umwe w’ibinyabiziga (IUC) hamwe n’umusoro w’ibinyabiziga (ISV).
Reka turebe rero ingaruka izo mpinduka ziteganijwe zishobora kugira ku ngero zavuzwe haruguru, urebye ko nta gihinduka giteganijwe kurwego rwa IRS:
Inyigo ya B1 - 22.000 yama euro
Turakeka ko:• Imodoka yaguzwe muri 2018, ifite Agaciro ko kugura (VA) yama euro 22.000
• Biteganijwe ko amafaranga yishyurwa yumwaka (harimo amortisation) = 10,600 euro
Dufite rero:
Nta bwumvikane nabafatanyabikorwa:
• Umusoro wigenga (igipimo cya 15%) = 1 590 euro
Hamwe n'ubwumvikane nabafatanyabikorwa:
• Amafaranga agengwa na IRS ahuye nibicuruzwa 0,75% byo kugura imodoka cyangwa kugura ibicuruzwa mumezi yakoreshejwe (dufata 12) = 1.980 euro
• Ikigo cy'imisoro n'amahoro (ukurikije igipimo cya 28.5%) = 564.30 euro
• SS (Kwishyuza + Kugabanuka) = 688.05 euro
• Gukuramo imisoro yishyurwa rya SS = 98,75 euro
• Igiciro cyimisoro (1) + (2) - (3) = 1 153.6 euro
Kuzigama imisoro, niba hari amasezerano:
• Amafaranga = 436.40 euro
Nukuvuga ko, hazabaho inyungu yumusoro mugukorana numukozi!
Inyigo ya B2 - 50 000 euro imodoka
Turakeka ko:
• Imodoka yaguzwe muri 2018, ifite VA yama euro 50.000
• Biteganijwe ko amafaranga yishyurwa yumwaka (harimo amortisation) = 19 170 euro
Dufite rero:
Nta bwumvikane nabafatanyabikorwa:
• Umusoro wigenga (igipimo cya 37.5%) = 7 188.75 euro
Hamwe n'ubwumvikane nabafatanyabikorwa:
• Amafaranga agengwa na IRS ahuye nibicuruzwa 0,75% byo kugura imodoka cyangwa kugiciro cyumubare wamezi yakoreshejwe (dufata 12) = 4 500 euro
• Ikigo cy'imisoro n'amahoro (ukurikije igipimo cya 28.5%) = € 1,282.50
• SS (Kwishyuza + Kugabanuka) = 1 563.75 euro
• Gukuramo imisoro ya SS yishyurwa = 224.44 euro
• Igiciro cy'umusoro ku nyungu (1) + (2) - (3) = € 2,621.81
Kuzigama imisoro, niba hari amasezerano:
• Amafaranga = € 4,566.94 euro
Muri iki kibazo, inyungu yimisoro yo kugirana amasezerano irakomeye cyane!
Hano hari inama zingenzi zo kunoza imicungire yimari ya flet yawe. Niba ufite ikibazo, nyamuneka ntutindiganye kutwandikira.
Ingingo iboneka hano.
Imisoro yimodoka. Buri kwezi, hano kuri Razão Automóvel, hari ingingo ya UWU Solutions ku misoro yimodoka. Amakuru, impinduka, ibibazo nyamukuru namakuru yose akikije iyi nsanganyamatsiko.
UWU Solutions yatangiye ibikorwa byayo muri Mutarama 2003, nkisosiyete itanga serivisi zicungamari. Muri iyi myaka irenga 15 ibaho, yagiye itera imbere mu buryo burambye, bushingiye ku bwiza bwa serivisi zitangwa no guhaza abakiriya, ibyo bikaba byaratumye habaho ubundi buhanga, cyane cyane mu bijyanye n’ubujyanama n’abakozi mu bucuruzi. Ibitekerezo. (BPO).
Kugeza ubu, UWU ifite abakozi 16 muri serivisi zayo, ikwirakwira ku biro i Lisbonne, Caldas da Rainha, Rio Maior na Antwerp (Ububiligi).