Isaac ndiye maneja wekambani yeResolvemais, Lda. uye, mukuvandudza basa rake rehunyanzvi, anogara achida kushandisa nzira yekufambisa kuenda kune vatengi vake.
Kuti izvi zviitike, Isaac akasarudza kutenga mota yakareruka uye, maererano nemamiriro ekambani yake, akaisa muganho wekutenga pa30,000 euros.
Nokudaro, muchiyero chekuenzanisa, ngationei kubudirira kunowanikwa nekusarudza motokari inoshandiswa chete nesimba remagetsi kana ichienzaniswa nemotokari dzakasanganiswa uye dzinoshandiswa nemafuta emazuva ose.
Ngatibvumei kukosha kwakatarwa kwemakumi matatu ezviuru zveeuro uye tifunge senge sarudzo:
- Motokari inoshandiswa nedhiziri;
- Imwe inofambiswa nemagetsi chete; uye
- A plug-in Hybrid mota.
Motokari ine dhiziri
Kana Isaac akasarudza mota inomhanya padhiziri, anongokwanisa kufunga kukosha kwemakumi maviri neshanu ezviuru zveeuro semutero wemutero, "kurasikirwa" nenzira iyi kuderedzwa kwe5000 euros uye haizokwanisi kubvisa, pamwero wemitero, chero mari ine chokuita neVAT.Kana iri mitero inozvimiririra pamotokari, ichave iri pasi pechiyero che27.5%, kana ichiratidza purofiti, ndiko kuti, ichafanirwa kubhadhara kutenderedza 8250 euros ichitaura nezvemitero. Kana kambani yako ikarasikirwa, mutero uyu uchawedzerwa negumi muzana, uye uchafanirwa kubhadhara madhora gumi nemazana maviri nemakumi mashanu.
| Diesel motokari | ||||
|---|---|---|---|---|
| Kuwana kukosha | Mari yekutenga inogamuchirwa semutengo wemutero | inobviswa VAT | Mitero pamotokari | |
| Profit | Kurasikirwa | |||
| €30,000 | €25 000 | 0 € | 8250 € | 11 250 € |
Motokari inofambiswa nemagetsi chete
Neimwe nzira, kana Isaac akasarudza motokari inofambiswa nemagetsi chete, nemari imwe cheteyo, anogona kufunga nezvemari yose yekutenga muakaundi yekambani yake.
Iwe unozokwanisa kubvisa iyo yakazara kukosha kweVAT yemotokari uye haufanirwe kubhadhara chero mutero pakutenga kwemotokari, zvisinei nemhedzisiro yekambani yako.
| 100% motokari yemagetsi | ||||
|---|---|---|---|---|
| Kuwana kukosha | Mari yekutenga inogamuchirwa semutengo wemutero | inobviswa VAT | Mitero pamotokari | |
| Profit | Kurasikirwa | |||
| €30,000 | €24,390.24 | €5609.76 | 0 € | 0 € |
Plug-in Hybrid Mota
Chekupedzisira, Isaac anewo sarudzo yekusarudza plug-in hybrid mota umo, uchichengeta mutengo wakafanana wekutenga, unogona kufunga semutengo wemutengo wekutenga wemotokari wakabviswa pamutengo weVAT, sezvo uchikwanisa kubvisa. VAT kubva pakutenga kwayo.Uye, kunyangwe iri pasi pemutero wemotokari, izvi zvichange zvakaderera, kana zvichienzaniswa nemutero wemotokari inoshanda pamafuta akajairwa, ne22.5%.
Naizvozvo, mutero wekutorwa kwemotokari, mune iyi nyaya, uchave 5%, inoenderana neanosvika 1219.50 euros, yakaderera kutenderedza 7030.50 euros kana ichienzaniswa nemotokari inofambiswa nemafuta akajairwa. Kana kambani ikapa kurasikirwa, mutero uyu uchawedzerwa ne10%.
| Plug-in Hybrid Mota | ||||
|---|---|---|---|---|
| Kuwana kukosha | Mari yekutenga inogamuchirwa semutengo wemutero | inobviswa VAT | Mitero pamotokari | |
| Profit | Kurasikirwa | |||
| €30,000 | €24,390.24 | €5609.76 | €1219.51 | 3658.54 € |
Mhedziso
Mushure mekutarisana nesarudzo dzake, Isaac akasimbisa zvinotevera:
| Car | inobviswa VAT | Mutengo unogamuchirwa nemari | Mutero unobhadharwa - TA | IRC kubviswa | Kubudirira kuwana paIRC | Mutero (IRC+VAT) |
|---|---|---|---|---|---|---|
| Diesel | 0 € | €25 000 | 8250 € | €5,000 | −3250 € | −3250 € |
| 100% yemagetsi | €5609.76 | €24,390.24 | 0 € | €4878.05 | €4878.05 | €10,487.80 |
| plug-in hybrid | €5609.76 | €24,390.24 | €1219.51 | €4878.05 | 3658.54 € | €9268.29 |
Kubva pamaonero emari, sarudzo yemotokari ine simba redhiziri zviri pachena kuti haina kunaka.
Nekunyatso kusanganisa maitiro eVAT neIRC panguva imwe chete, iyo plug-in hybrid nemagetsi sarudzo inobvumira kambani yaIsaac kuchengetedza yakakosha.
Nyaya iripo pano.
Automobile Taxation. Mwedzi wega wega, pano paRazão Automóvel, pane chinyorwa cheUWU Solutions pamusoro pemutero wemotokari. Nhau, shanduko, nyaya huru uye nhau dzese dzakatenderedza dingindira iri.
UWU Solutions yakatanga basa rayo muna Ndira 2003, sekambani inopa maAccounting masevhisi. Pamusoro peaya anopfuura makore gumi nemashanu ekuvapo, yanga ichikura kwakasimba, zvichibva pamhando yepamusoro yebasa rinopihwa uye kugutsikana kwevatengi, izvo zvakabvumira kuvandudzwa kwehumwe hunyanzvi, hunoti munzvimbo dzeConsulting uye Human Resources muBusiness Process. logic. Outsourcing (BPO).
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