Iyo 2019 State Budget chikumbiro chinopa kune dzimwe shanduko dzakakodzera, izvo zvakakosha kuti uzive kwauri. Muchidimbu, tine zvinotevera:
• Mota dzine mutengo wekutenga uri pasi pe25,000 euros:
o Mutero wemutero kusvika 2018 = 10%
o Mutero wakapihwa mutero we2019 = 15%
• Mota dzine mutengo wekutenga wakaenzana kana kupfuura 35,000 euros:
o Mutero wemutero kusvika 2018 = 35%
o Mutero wakapihwa mutero we2019 = 37.5%
Mutengo wehuwandu huri pakati pe €25,000 ne €35,000 ikozvino 27.5% uye haitarisirwi kuchinja.
Maitiro ekugadzirisa mari yekambani yako ngarava
Kushandisa pachako motokariZvakakosha kuratidza panguva ino kuti mutero wekuzvidzivirira pamotokari hauzoshandiswi, kana chibvumirano chakanyorwa chakasainwa chinosanganisira mutero muIRS, wekushandisa wega motokari. Muchiitiko ichi, kukosha kunofanira kuziviswa nemushandi muIRS yake kunoenderana ne0.75% yemari yekutora mota, inopetwa nenhamba yemwedzi yekushandisa zvakafanana, pagore rega rega. Pamusoro pezvo, isu tichafanirwa kufunga nezve mutengo weSocial Security.
Ngatifungei kuti iwe unoda kuongorora fungidziro yekuti kambani yako inotora mota yevashandi vako, iyo mutengo wayo wekutenga ungangoita 22 000 euros uye, nekuwedzera, uri kufungawo kutenga mota inokosha makumi mashanu ezviuru zvemaeuro kwauri, se maneja.
Tichifunga nezvatakambotaura, ngationgororei nyaya dzinotevera:
Nyaya yekudzidza A1 - 22 000 euros motokari
Tinofungidzira kuti:
• Motokari yakatengwa muna 2018, ine Purchase Value (VA) ye22,000 euros.
• Inofungidzirwa mari yegore rose (inosanganisira amortization) = 10,600 euros
Saka tine:
Pasina kubvumirana nemushandi:
• Autonomous Taxation (TA) (10% chiyero) = 1 060 euros
Nekubvumirana nemushandi:
• Mari iri pasi pe IRS inoenderana nechigadzirwa che 0.75% chekutora kwemotokari kana mutengo wekugadzirwa kwenhamba yemwedzi yainoshandiswa (tiri kutora gumi nemaviri) = 1,980 euros.
• IRS (kutora chiyero che28.5%) = 564.30 euros
• SS (Charge + Discount) = 688.05 euros
• Kubvisa mutero weSS charge = 98.75 euros
• Net mutero mutengo (1) + (2) - (3) = 1 153.6 euros
Kuchengetwa kwemitero, kana paine chibvumirano:
• Mari = -93.60 euros
Muchiitiko ichi hapana mukana wemutero mukuva nechibvumirano!
Nyaya yekudzidza A2 - 50 000 euro motokari
Tinofungidzira kuti:• Motokari yakatengwa mu2018, ine VA ye50,000 euros
• Inofungidzirwa mari yegore rose (inosanganisira amortization) = 19 170 euros
Saka tine:
Pasina kubvumirana nemushandi:
• Autonomous Taxation (TA) (35% rate) = 6,709.50 euros
Nekubvumirana nemushandi:
• Mari iri pasi pe IRS inoenderana nechigadzirwa che 0.75% chekutora kwemotokari kana mutengo wekugadzirwa kwenhamba yemwedzi yainoshandiswa (tiri kutora 12) = 4 500 euros.
• IRS (ichitora chiyero che28.5%) = €1,282.50
• SS (Charge + Discount) = €1,563.75 euros
• Kubviswa kwemutero weSS charge = 224.44 euros
• Mambure emutero mutengo (1) + (2) - (3) = €2,621.81
Kuchengetwa kwemitero, kana paine chibvumirano:
• Mari = 4,087.69 euros
Muchiitiko ichi, pane zvakajeka mukana wemutero mukuva nechibvumirano!
State Budget ye2019
Kunyangwe iyi isiri iyo yekupedzisira vhezheni, sezvo chikumbiro ichi chichavhoterwa muna Mbudzi, iyo State Budget ye2019 inogona kuunza shanduko kune Autonomous Taxation pamotokari. Izvi zvinopa kuti mutero wekuzvimiririra wemutero pamhosva dzine chekuita nemotokari dzevatakuri, zvinhu zvakareruka, midhudhudhu uye midhudhudhu inowedzerwa:
• ENDA
• VA ≥ 35,000 euros - Autonomous taxation = 37.5%
Chiyero chepakati che27.5% chinoramba chisina kuchinjika (mota dzine mutengo wekutora pakati pe25,000 € ne35,000)
Mareti anoshanda kune plug-in hybrid light passenger mota uye ayo anofambiswa neLPG kana CNG haachinje.
Kusabatanidzwa kwekuzvimiririra mutero wemotokari dzinofambiswa chete nemagetsi kunochengetwa zvakare.
Pamusoro pezvo, uye nekuda kweiyo itsva WLTP sisitimu yekuverenga kuburitswa kweCO2, yakarongwa kuvandudza matafura anoreva mutero wemotokari imwechete (IUC) uye mutero wemotokari (ISV).
Ngationei, zvino, mabatiro angave akaitwa shanduko idzi pamienzaniso iri pamusoro, tichifunga kuti hapana shanduko inofanoona kumazinga eIRS:
Nyaya yekudzidza B1 - 22,000 euros motokari
Tinofungidzira kuti:• Motokari yakatengwa muna 2018, ine Purchase Value (VA) ye22,000 euros.
• Inofungidzirwa mari yegore rose (inosanganisira amortization) = 10,600 euros
Saka tine:
Pasina kubvumirana nemushandi:
• Autonomous Taxation (15% chiyero) = 1 590 euros
Nekubvumirana nemushandi:
• Mari iri pasi pe IRS inoenderana nechigadzirwa che 0.75% chekutora kwemotokari kana mutengo wekugadzirwa kwenhamba yemwedzi yainoshandiswa (tiri kutora gumi nemaviri) = 1,980 euros.
• IRS (kutora chiyero che28.5%) = 564.30 euros
• SS (Charge + Discount) = 688.05 euros
• Kubvisa mutero weSS charge = 98.75 euros
• Net mutero mutengo (1) + (2) - (3) = 1 153.6 euros
Kuchengetwa kwemitero, kana paine chibvumirano:
• Mari = 436.40 euros
Ndiko kuti, pachava nemutero wemutero mukupinda muchibvumirano nemushandi!
Nyaya yekudzidza B2 - 50 000 euro motokari
Tinofungidzira kuti:
• Motokari yakatengwa mu2018, ine VA ye50,000 euros
• Inofungidzirwa mari yegore rose (inosanganisira amortization) = 19 170 euros
Saka tine:
Pasina kubvumirana nemushandi:
• Autonomous Taxation (37.5% chiyero) = 7 188.75 euros
Nekubvumirana nemushandi:
• Mari iri pasi pe IRS inoenderana nechigadzirwa che 0.75% chekutora kwemotokari kana mutengo wekugadzirwa kwenhamba yemwedzi yainoshandiswa (tiri kutora 12) = 4 500 euros.
• IRS (ichitora chiyero che28.5%) = €1,282.50
• SS (Charge + Discount) = 1 563.75 euros
• Kubviswa kwemutero weSS charge = 224.44 euros
• Mambure emutero mutengo (1) + (2) - (3) = €2,621.81
Kuchengetwa kwemitero, kana paine chibvumirano:
• Mari = €4,566.94 euros
Muchiitiko ichi, mukana wemutero wekuita chibvumirano wakatonyanya kukosha!
Heano mamwe matipi akakosha ekugonesa manejimendi emari yezvikepe zvako. Kana uine chero mibvunzo, tapota usazeza kutibata nesu.
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).
Parizvino, UWU ine vashandi gumi nevatanhatu vari pabasa rayo, vakapararira mumahofisi eLisbon, Caldas da Rainha, Rio Maior neAntwerp (Belgium).