Tlhahiso ea Tekanyetso ea Naha ea 2019 e fana ka liphetoho tse ling tse amehang, tseo ho leng bohlokoa ho u tsebisa tsona. Ka kakaretso, re na le tse latelang:
• Likoloi tse theko e tlase ho li-euro tse 25,000:
o Sekhahla sa lekhetho ho fihlela 2018 = 10%
o Sekhahla sa lekhetho se sisintsoeng sa 2019 = 15%
• Likoloi tse theko e lekanang kapa tse fetang li-euro tse 35,000:
o Sekhahla sa lekhetho ho fihlela 2018 = 35%
o Sekhahla sa lekhetho se sisintsoeng sa 2019 = 37.5%
Sekhahla sa mefuta e pakeng tsa €25,000 le €35,000 hajoale ke 27.5% mme ha ea lebelloa ho fetoha.
Mokhoa oa ho ntlafatsa likepe tsa k'hamphani ea hau ka lichelete
Tšebeliso ea motho ka mong ea koloiHo bohlokoa ho supa ka nako ena hore lekhetho le ikemetseng likoloing le ke ke la sebetsa, haeba tumellano e ngotsoeng e saennoe e kenyelletsang lekhetho ho IRS, ts'ebeliso ea motho ea koloi. Tabeng ena, boleng boo mohiruoa a tlamehang ho bo phatlalatsa ho IRS ea hae bo tla lumellana le 0.75% ea litšenyehelo tsa ho reka koloi, e atolositsoeng ka palo ea likhoeli tsa tšebeliso ea eona, selemong se seng le se seng. Ho phaella moo, re tla tlameha ho nahana ka litšenyehelo tsa Social Security.
Ha re nke hore joale u batla ho sekaseka maikutlo a hore k'hamphani ea hau e rekela basebetsi ba hau koloi, eo theko ea eona e tla ba li-euro tse ka bang 22 000 mme, ho feta moo, u ntse u nahana ho reka koloi ea boleng ba li-euro tse 50 000 bakeng sa hau. mookameli.
Re hopola seo re se buileng pele, a re ke re hlahlobeng maemo a latelang:
Mohlala oa koloi A1 - 22 000 euros koloi
Re tšepa hore:
• Koloi e ile ea rekoa ka 2018, ka Theko ea Theko (VA) ea 22,000 euros.
• Kakaretso ea litefiso tsa selemo kaofela (e kenyeletsa le amortization) = 10,600 euros
Kahoo re na le:
Ntle le tumellano le mothusi:
• Lekhetho la Boiketlo (TA) (tekanyo ea 10%) = 1 060 euro
Ka tumellano le mothusi:
• Chelete e itšetlehileng ka IRS e lumellana le sehlahisoa sa 0.75% sa theko ea koloi kapa litšenyehelo tsa tlhahiso bakeng sa palo ea likhoeli tse sebelisoang (re nka 12) = 1,980 euro
• IRS (ho nka tekanyo ea 28.5%) = 564.30 euro
• SS (Tefiso + Thekollo) = 688.05 li-euro
• Theolelo ea lekhetho ea tefiso ea SS = 98.75 euros
• Litšenyehelo tsa lekhetho la chelete (1) + (2) - (3) = 1 153.6 li-euro
Ho boloka lekhetho, haeba ho na le tumellano:
• Chelete = -93,60 euro
Tabeng ena ha ho na molemo oa lekhetho ho ba le tumellano!
Mohlala oa koloi A2 - 50 000 euro koloi
Re tšepa hore:• Koloi e ile ea rekoa ka 2018, e nang le VA ea 50,000 euros
• Tefiso e hakanyetsoang ea selemo kaofela (e kenyeletsoa amortization) = 19 170 euros
Kahoo re na le:
Ntle le tumellano le mothusi:
• Lekhetho la Boiketlo (TA) (35% sekhahla) = 6,709.50 li-euro
Ka tumellano le mothusi:
• Chelete e itšetlehileng ka IRS e lumellana le sehlahisoa sa 0.75% ea theko ea koloi kapa litšenyehelo tsa tlhahiso bakeng sa palo ea likhoeli tse sebelisoang (re nka 12) = 4 500 euro
• IRS (ho nka tekanyo ea 28.5%) = €1,282.50
• SS (Tefiso + Thekollo) = €1,563.75 li-euro
• Theolelo ea lekhetho ea tefiso ea SS = 224.44 euro
• Litsenyehelo tsa kakaretso ea lekhetho (1) + (2) - (3) = €2,621.81
Ho boloka lekhetho, haeba ho na le tumellano:
• Chelete = 4,087.69 euro
Tabeng ena, ho hlakile hore ho na le molemo oa lekhetho ka ho ba le tumellano!
Tekanyetso ea Naha ea 2019
Le hoja ena e se phetolelo ea ho qetela, kaha tlhahiso ena e tla khethoa ka Pulungoana, Tekanyetso ea Naha ea 2019 e ka tlisa liphetoho Lekhethong la Boiketlo ba likoloi. Sena se fana ka hore sekhahla sa lekhetho se ikemetseng litefisong tse amanang le likoloi tsa baeti tse bobebe, thepa e bobebe, lithuthuthu le lithuthuthu li eketsoe:
• TSAMAYA
• VA ≥ 35,000 euro - Lekhetho la boikemelo = 37.5%
Sekhahla sa mahareng sa 27.5% se lula se sa fetohe (likoloi tse nang le theko ea theko lipakeng tsa €25,000 le €35,000)
Litefiso tse sebetsang ho li-plug-in tsa likoloi tsa baeti tse bobebe le tse tsamaisoang ke LPG kapa CNG ha li fetohe.
Ho behelloa ka thoko ha lekhetho la boitaolo bakeng sa likoloi tse tsamaisoang ka motlakase feela le tsona lia hlokomeloa.
Ho phaella moo, 'me ka lebaka la tsamaiso e ncha ea WLTP bakeng sa ho bala likhase tsa CO2, ho reriloe ho ntlafatsa litafole tse buang ka lekhetho la koloi e le' ngoe (IUC) le lekhetho la koloi (ISV).
Joale, ha re boneng phello eo liphetoho tsena tse reriloeng li ka bang le eona mehlaleng e kaholimo, ho nahanoa hore ha ho liphetoho tse lebelletsoeng esale pele ho maemo a IRS:
Mohlala oa koloi B1 - 22,000 euros koloi
Re tšepa hore:• Koloi e ile ea rekoa ka 2018, ka Theko ea Theko (VA) ea li-euro tse 22,000.
• Kakaretso ea litefiso tsa selemo kaofela (e kenyeletsa le amortization) = 10,600 euros
Kahoo re na le:
Ntle le tumellano le mothusi:
• Lekhetho la Boiketlo (15% tekanyo) = 1 590 euro
Ka tumellano le mothusi:
• Chelete e itšetlehileng ka IRS e lumellana le sehlahisoa sa 0.75% sa theko ea koloi kapa litšenyehelo tsa tlhahiso bakeng sa palo ea likhoeli tse sebelisoang (re nka 12) = 1,980 euro
• IRS (ho nka tekanyo ea 28.5%) = 564.30 euro
• SS (Tefiso + Thekollo) = 688.05 li-euro
• Theolelo ea lekhetho ea tefiso ea SS = 98.75 euros
• Litšenyehelo tsa lekhetho la chelete (1) + (2) - (3) = 1 153.6 li-euro
Ho boloka lekhetho, haeba ho na le tumellano:
• Chelete = 436.40 euro
Ke hore, ho tla ba le monyetla oa lekhetho ho kena tumellanong le mohiruoa!
Thuto-pale ea B2 - 50 000 euro koloi
Re tšepa hore:
• Koloi e ile ea rekoa ka 2018, e nang le VA ea 50,000 euros
• Tefiso e hakanyetsoang ea selemo kaofela (e kenyeletsoa amortization) = 19 170 euros
Kahoo re na le:
Ntle le tumellano le mothusi:
• Lekhetho la Boiketlo (37,5% tekanyo) = 7 188.75 euro
Ka tumellano le mothusi:
• Chelete e itšetlehileng ka IRS e lumellana le sehlahisoa sa 0.75% ea theko ea koloi kapa litšenyehelo tsa tlhahiso bakeng sa palo ea likhoeli tse sebelisoang (re nka 12) = 4 500 euro
• IRS (ho nka tekanyo ea 28.5%) = €1,282.50
• SS (Tefiso + Thekollo) = 1 563.75 li-euro
• Theolelo ea lekhetho ea tefiso ea SS = 224.44 euro
• Litsenyehelo tsa kakaretso ea lekhetho (1) + (2) - (3) = €2,621.81
Ho boloka lekhetho, haeba ho na le tumellano:
• Chelete = €4,566.94 li-euro
Tabeng ena, molemo oa lekhetho oa ho ba le tumellano ke oa bohlokoa le ho feta!
Malebela ke ana a bohlokoa a ho ntlafatsa tsamaiso ea lichelete ea likepe tsa hau. Haeba u na le lipotso, ka kopo u se ke oa tsilatsila ho ikopanya le rona.
Sengoloa se fumaneha mona.
Lekhetho la Likoloi. Khoeli e 'ngoe le e 'ngoe, mona Razão Automóvel, ho na le sengoloa sa UWU Solutions mabapi le lekhetho la koloi. Litaba, liphetoho, litaba tse kholo le litaba tsohle tse mabapi le sehlooho sena.
UWU Solutions e qalile mosebetsi oa eona ka Pherekhong 2003, joalo ka k'hamphani e fanang ka lits'ebeletso tsa Accounting. Nakong ea lilemo tsena tse fetang 15 tsa ho ba teng, e 'nile ea e-ba le kholo e tsitsitseng, e thehiloeng boleng bo phahameng ba litšebeletso tse fanoang le khotsofalo ea bareki, e lumelletseng nts'etsopele ea litsebo tse ling, e leng libakeng tsa Consulting le Human Resources in a Business Process. logic. Outsourcing (BPO).
Hajoale, UWU e na le basebetsi ba 16 mosebetsing oa eona, ba hasaneng liofising tsa Lisbon, Caldas da Rainha, Rio Maior le Antwerp (Belgium).