Soo jeedinta Miisaaniyadda Gobolka ee 2019 waxa ay ku siinaysaa isbeddelo khuseeya, kuwaas oo ay muhiim tahay in lagu ogeysiiyo. Isku soo wada duuboo, waxaanu haynaa kuwan soo socda:
Baabuurta qiimahoodu ka hooseeyo 25,000 euro:
o Heerka canshuurta ilaa 2018 = 10%
o Heerka canshuurta la soo jeediyay ee 2019 = 15%
Baabuurta qiimahooda la mid yahay ama ka badan 35,000 euro:
o Heerka canshuurta ilaa 2018 = 35%
o Heerka canshuurta la soo jeediyay ee 2019 = 37.5%
Qiimaha inta u dhaxaysa €25,000 iyo €35,000 hadda waa 27.5% lamana filayo inuu isbeddelo.
Sida xisaab ahaan loo hagaajiyo maraakiibta shirkaddaada
Isticmaalka shakhsi ahaaneed ee baabuurkaWaxaa muhiim ah in la tilmaamo wakhtigan in cashuurta iskeed u madax bannaan ee baabuurta aan la dabaqi doonin, haddii heshiis qoraal ah la saxeexay oo khuseeya cashuurta IRS, ee isticmaalka shakhsi ahaaneed ee gaadhiga. Xaaladdan oo kale, qiimaha ay tahay in shaqaaluhu ku caddeeyo IRS-giisa waxay u dhigantaa 0.75% ee kharashka iibsiga baabuurka, oo lagu dhufto tirada bilaha isticmaalka isla, sannad kasta. Intaa waxaa dheer, waa inaan tixgelinno kharashka Lambarka Bulshada.
Aynu hadda ka soo qaadno in aad rabto in aad falanqeyso mala-awaalka ah in shirkaddaadu ay u soo iibsato baabuur shaqaalahaaga, kaas oo qiimihiisu noqon doono 22 000 euro, marka lagu daro, waxaad sidoo kale ka fekereysaa inaad iibsato baabuur qiimihiisu yahay 50 000 euro, sida maamulaha.
Anigoo maskaxda ku hayna wixii aan horay u nidhi, aan hadda falanqeyno kiisaska soo socda:
Kiis daraasaad A1 - baabuur 22 000 euro
Waxaan u maleyneynaa in:
Baabuurka waxaa la soo iibsaday 2018, oo leh Qiimaha Iibka (VA) ee 22,000 euros
• Wadarta kharashka sannadlaha ah ee la qiyaasay (ay ku jirto amortization) = 10,600 euro
Markaa waxaanu leenahay:
Iyadoo aan lala heshiin wada-shaqeeyaha:
• Canshuurta madaxa-bannaan (TA) (qiimaha 10%) = 1 060 euro
Iyadoo heshiis lala galay wada-shaqeeyaha:
Qadarka ku xiran IRS waxay u dhigantaa 0.75% ee iibka baabuurka ama kharashka wax soo saarka inta bilood ee la isticmaalo (waxaan u malaynaynaa 12) = 1,980 euros
• IRS (iyada oo loo malaynayo in ay tahay 28.5%) = 564.30 euro
• SS (Lacagta + Dhimista) = 688.05 euro
• Canshuurta laga jarayo kharashka SS = 98.75 euro
• Qiimaha canshuurta saafiga ah (1) + (2) - (3) = 1 153.6 euro
Kaydinta cashuurta, haddii uu jiro heshiis:
• Qadarka = -93.60 euro
Xaaladdan oo kale ma jirto faa'iido canshuureed in heshiis la yeesho!
Kiis daraasaadka A2 - baabuur 50 000 euro
Waxaan u maleyneynaa in:• Baabuurka waxaa la soo iibsaday 2018, oo leh VA 50,000 euros
• Wadarta kharashka sannadlaha ah ee la qiyaasay (ay ku jirto amortization) = 19 170 euro
Markaa waxaanu leenahay:
Iyadoo aan lala heshiin wada-shaqeeyaha:
• Canshuurta Madaxbanaan (TA) (qiimaha 35%) = 6,709.50 euro
Iyadoo heshiis lala galay wada-shaqeeyaha:
Qadarka ku xiran IRS waxay u dhigantaa 0.75% ee iibka baabuurka ama kharashka wax soo saarka inta bilood ee la isticmaalo (waxaan u malaynaynaa 12) = 4 500 euros
• IRS (iyada oo loo malaynayo in ay tahay 28.5%) = €1,282.50
• SS (Lacagta + Dhimista) = € 1,563.75 euro
• Canshuurta laga jarayo kharashka SS = 224.44 euro
• Kharashka cashuurta saafiga ah (1) + (2) - (3) = €2,621.81
Kaydinta cashuurta, haddii uu jiro heshiis:
• Qadarka = 4,087.69 euro
Xaaladdan oo kale, waxaa si cad u jira faa'iido canshuureed in heshiis la yeesho!
Miisaaniyada Gobolka 2019
In kasta oo kani aanu ahayn nuqulkii ugu dambeeyay, maadaama soo jeedintan loo codayn doono Noofambar, Miisaaniyadda Gobolka ee 2019 waxa laga yaabaa inay isbeddel ku keento Cashuuraha Madaxbanaan ee baabuurta. Tani waxay ku siinaysaa in cashuurta iskeed u madax bannaan ee khidmadaha la xidhiidha baabuurta fudud, alaabta fudud, mootooyinka iyo mootooyinka la kordhiyo:
• tag
• VA ≥ 35,000 euro - Canshuurta madaxbannaan = 37.5%
Heerka dhexe ee 27.5% isma bedelin (baabuurta qiimaheedu yahay inta u dhaxaysa €25,000 iyo €35,000)
Heerarka lagu dabaqi karo ku-xidhka baabuurta fudud ee rakaabka ah iyo kuwa ku shaqeeya LPG ama CNG isma beddelaan.
Ka reebista cashuurta iskeed u madax bannaan ee baabuurta ku shaqaynaysa korontadu waa la ilaalinayaa.
Intaa waxaa dheer, iyo natiijada nidaamka cusub ee WLTP ee xisaabinta CO2 qiiqa, waxaa la qorsheeyay in la cusboonaysiiyo jaantusyada tixraacaya cashuurta hal baabuurka (IUC) iyo cashuurta baabuurta (ISV).
Aynu aragno, haddaba, saamaynta isbeddelladan la soo jeediyay ay ku yeelan karaan tusaalooyinka kor ku xusan, iyadoo la tixgelinayo inaan wax isbeddel ah la sii saadaalin heerarka IRS:
Kiis daraasaadka B1 - baabuur 22,000 euro
Waxaan u maleyneynaa in:Baabuurka waxaa la soo iibsaday 2018, oo leh Qiimaha Iibka (VA) ee 22,000 euros
• Wadarta kharashka sannadlaha ah ee la qiyaasay (ay ku jirto amortization) = 10,600 euro
Markaa waxaanu leenahay:
Iyadoo aan lala heshiin wada-shaqeeyaha:
• Canshuurta madaxbanaanida (15% heerka) = 1 590 euro
Iyadoo heshiis lala galay wada-shaqeeyaha:
Qadarka ku xiran IRS waxay u dhigantaa 0.75% ee iibka baabuurka ama kharashka wax soo saarka inta bilood ee la isticmaalo (waxaan u malaynaynaa 12) = 1,980 euros
• IRS (iyada oo loo malaynayo in ay tahay 28.5%) = 564.30 euro
• SS (Lacagta + Dhimista) = 688.05 euro
• Canshuurta laga jarayo kharashka SS = 98.75 euro
• Qiimaha canshuurta saafiga ah (1) + (2) - (3) = 1 153.6 euro
Kaydinta cashuurta, haddii uu jiro heshiis:
• Qadarka = 436.40 euro
Taasi waa, waxaa jiri doona faa'iido canshuureed marka heshiiska lala galo shaqaalaha!
Kiis daraasad B2 - 50 000 baabuur euro
Waxaan u maleyneynaa in:
• Baabuurka waxaa la soo iibsaday 2018, oo leh VA 50,000 euros
• Wadarta kharashka sannadlaha ah ee la qiyaasay (ay ku jirto amortization) = 19 170 euro
Markaa waxaanu leenahay:
Iyadoo aan lala heshiin wada-shaqeeyaha:
• Canshuurta madaxbanaanida (37.5% heerka) = 7 188.75 euro
Iyadoo heshiis lala galay wada-shaqeeyaha:
Qadarka ku xiran IRS waxay u dhigantaa 0.75% ee iibka baabuurka ama kharashka wax soo saarka inta bilood ee la isticmaalo (waxaan u malaynaynaa 12) = 4 500 euros
• IRS (iyada oo loo malaynayo in ay tahay 28.5%) = €1,282.50
• SS (Lacag + Qiimo dhimis) = 1 563.75 euro
• Canshuurta laga jarayo kharashka SS = 224.44 euro
• Kharashka cashuurta saafiga ah (1) + (2) - (3) = €2,621.81
Kaydinta cashuurta, haddii uu jiro heshiis:
• Qadarka = €4,566.94 euro
Xaaladdan oo kale, faa'iidada cashuurta ee heshiis lahaanshaha ayaa xitaa ka sii muhiimsan!
Waa kuwan qaar ka mid ah talooyinka muhiimka ah si aad u wanaajiso maareynta maaliyadda ee maraakiibtaada. Haddii aad wax su'aalo ah qabtid, fadlan ha ka waaban inaad nala soo xiriirto.
Maqaalka ayaa laga heli karaa halkan.
Canshuurta Baabuurta. Bil kasta, halkan Razão Automóvel, waxaa jira maqaal ay soo saartay UWU Solutions oo ku saabsan canshuuraha baabuurta. Wararka, isbeddellada, arrimaha ugu waaweyn iyo dhammaan wararka ku xeeran mawduucan.
UWU Solutions waxay bilawday hawsheeda Janaayo 2003, iyada oo ah shirkad bixisa adeegyada Xisaabinta. In ka badan 15 sano oo ay jirtay, waxa ay la soo deristay koboc joogto ah, kaas oo ku salaysan tayada sare ee adeegyada la bixiyo iyo qanacsanaanta macaamiisha, taas oo saamaxday in la horumariyo xirfado kale, kuwaas oo ah dhinacyada La-talinta iyo Shaqaalaha ee Hannaanka Ganacsiga. Macquul ah: Outsourcing (BPO).
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