Isindululo soHlahlo lwabiwo-mali sikaRhulumente sowama-2019 sibonelela ngotshintsho olufanelekileyo, olubalulekileyo ukuba ulazise kuwe. Ngamafutshane, sinokulandelayo:
• Izithuthi ezinexabiso elingaphantsi kwe-euro ezingama-25,000:
o Izinga lerhafu kude kube ngu-2018 = 10%
o Izinga lerhafu elicetywayo ngo-2019 = 15%
• Izithuthi ezinexabiso lokuthenga elilingana okanye ngaphezulu kwe-35,000 yee-euro:
o Izinga lerhafu kude kube ngu-2018 = 35%
o Izinga lerhafu elicetywayo ngo-2019 = 37.5%
Ireyithi yoluhlu oluphakathi kwe-25,000 kunye ne-35,000 ye-€ 35,000 okwangoku i-27.5% kwaye akulindelekanga ukuba itshintshe.
Uzandisa njani iinqanawa zenkampani yakho ngokwemali
Ukusetyenziswa kwesithuthi sakhoKubalulekile ukuphawula ngeli xesha ukuba irhafu yokuzimela kwizithuthi ayiyi kusebenza, ukuba isivumelwano esibhaliweyo sisayinwe esibandakanya irhafu kwi-IRS, yokusetyenziswa komntu wesithuthi. Kule meko, ixabiso ekufuneka umqeshwa alivakalise kwi-IRS yakhe liya kuhambelana ne-0.75% yeendleko zokuthenga isithuthi, liphindaphindwe ngenani leenyanga zokusetyenziswa kwaloo nto, ngonyaka ngamnye. Ukongeza, kuya kufuneka siqwalasele iindleko zoKhuseleko lweNtlalo.
Masicinge ngoku ukuba ufuna ukuhlalutya uqikelelo lokuba inkampani yakho ithengela abasebenzi bakho imoto, ixabiso labo lokuthenga liya kuba malunga ne-22 000 yee-euro kwaye, ukongeza, ucinga ngokuthengela wena isithuthi esixabisa i-euro ezingama-50 000. umphathi.
Ukukhumbula oko besikuthethile ngaphambili, ngoku makhe sihlalutye ezi meko zilandelayo:
I-Case study A1 - 22 000 euros imoto
Sicinga ukuba:
• Isithuthi sathengwa kwi-2018, ngexabiso lokuThenga (VA) le-22,000 euro
• Uqikelelo lweendleko zonyaka zizonke (kuquka i-amortization) = 10,600 euro
Ngoko sine:
Ngaphandle kwemvumelwano nomdibanisi:
• IRhafu eZimeleyo (TA) (izinga le-10%) = 1 060 euro
Ngemvumelwano nomdibanisi:
• Imali ephantsi kwe-IRS ihambelana nemveliso ye-0.75% yokufunyanwa kwesithuthi okanye iindleko zokuvelisa inani leenyanga ezisetyenzisiweyo (sithatha i-12) = 1,980 euro
• I-IRS (ithatha ireyithi ye-28.5%) = 564.30 euro
• SS (Intlawulo + Isaphulelo) = 688.05 euro
• Ukutsalwa kwerhafu kwintlawulo ye-SS = 98.75 euro
• Iindleko zerhafu ezipheleleyo (1) + (2) - (3) = 1 153.6 euro
Ukugcinwa kwerhafu, ukuba kukho isivumelwano:
• Imali = -93.60 euro
Kule meko akukho nzuzo yerhafu ekubeni nesivumelwano!
I-Case study A2 - 50 000 euro isithuthi
Sicinga ukuba:• Isithuthi sathengwa kwi-2018, kunye ne-VA ye-50,000 euro
• Uqikelelo lweentlawulo zonyaka zizonke (kubandakanya ukuhlawula amatyala) = 19 170 euro
Ngoko sine:
Ngaphandle kwemvumelwano nomdibanisi:
• IRhafu eZimeleyo (TA) (izinga le-35%) = 6,709.50 euro
Ngemvumelwano nomdibanisi:
• Imali ephantsi kwe-IRS ihambelana nemveliso ye-0.75% yokufunyanwa kwesithuthi okanye iindleko zokuvelisa inani leenyanga ezisetyenziswayo (sithatha i-12) = 4 500 euro
• I-IRS (ithatha umlinganiselo we-28.5%) = € 1,282.50
• SS (Intlawulo + Isaphulelo) = € 1,563.75 euro
• Ukutsalwa kwerhafu kwintlawulo ye-SS = 224.44 euro
• Iindleko zerhafu ezipheleleyo (1) + (2) - (3) = €2,621.81
Ukugcinwa kwerhafu, ukuba kukho isivumelwano:
• Imali = 4,087.69 euro
Kule meko, ngokucacileyo kukho inzuzo yerhafu ekubeni nesivumelwano!
Uhlahlo-lwabiwo mali lukaRhulumente lowama-2019
Nangona oku akusiyo inguqu yokugqibela, njengoko esi siphakamiso siya kuvotelwa ngoNovemba, uhlahlo lwabiwo-mali lukaRhulumente lwe-2019 lunokuzisa utshintsho kwi-Autonomous Taxation kwizithuthi. Oku kubonelela ukuba izinga lerhafu elizimeleyo kwiintlawulo ezinxulumene nezithuthi ezikhaphukhaphu, iimpahla ezilula, izithuthuthu kunye nezithuthuthu zonyusiwe:
• HAMBA
• VA ≥ 35,000 euro – Irhafu ezenzekelayo = 37.5%
Izinga eliphakathi kwe-27.5% lihlala lingatshintshi (izithuthi ezineendleko zokuthenga phakathi kwe-€ 25,000 kunye ne-€ 35,000)
Amaxabiso asebenzayo kwi-plug-in hybrid yezithuthi zabakhweli kunye nezo zinikwe amandla yi-LPG okanye i-CNG azitshintshi.
Ukukhutshelwa ngaphandle kwerhafu yokuzimela yezithuthi ezinikwa amandla ombane kuphela nako kuyagcinwa.
Ukongezelela, kwaye ngenxa yenkqubo entsha ye-WLTP yokubala ukukhutshwa kwe-CO2, kucwangciswe ukuhlaziya iitafile ezibhekiselele kwirhafu yemoto enye (IUC) kunye nerhafu yesithuthi (ISV).
Makhe sibone, ke, ifuthe olunokuthi olu tshintsho lucetywayo lube nalo kule mizekelo ingasentla, siqwalasela ukuba akukho lutshintsho lubonwa kwangaphambili kumanqanaba e-IRS:
I-Case study B1 - 22,000 euros imoto
Sicinga ukuba:• Isithuthi sathengwa kwi-2018, kunye nexabiso lokuThenga (VA) le-22,000 euro
• Uqikelelo lweendleko zonyaka zizonke (kuquka i-amortization) = 10,600 euro
Ngoko sine:
Ngaphandle kwesivumelwano nomdibanisi:
• Irhafu eZimeleyo (izinga le-15%) = 1 590 euro
Ngemvumelwano nomdibanisi:
• Imali ephantsi kwe-IRS ihambelana nemveliso ye-0.75% yokufunyanwa kwesithuthi okanye iindleko zokuvelisa inani leenyanga ezisetyenzisiweyo (sithatha i-12) = 1,980 euro
• I-IRS (ithatha ireyithi ye-28.5%) = 564.30 euro
• SS (Intlawulo + Isaphulelo) = 688.05 euro
• Ukutsalwa kwerhafu kwintlawulo ye-SS = 98.75 euro
• Iindleko zerhafu ezipheleleyo (1) + (2) - (3) = 1 153.6 euro
Ukugcinwa kwerhafu, ukuba kukho isivumelwano:
• Imali = 436.40 euro
Oko kukuthi, kuya kubakho inzuzo yerhafu ekungeneni kwisivumelwano nomqeshwa!
I-Case study B2 - 50 000 yemoto ye-euro
Sicinga ukuba:
• Isithuthi sathengwa kwi-2018, kunye ne-VA ye-50,000 euro
• Uqikelelo lweentlawulo zonyaka zizonke (kubandakanya ukuhlawula amatyala) = 19 170 euro
Ngoko sine:
Ngaphandle kwesivumelwano nomdibanisi:
• Irhafu ye-Autonomous (37.5% izinga) = 7 188.75 euro
Ngemvumelwano nomdibanisi:
• Imali ephantsi kwe-IRS ihambelana nemveliso ye-0.75% yokufunyanwa kwesithuthi okanye iindleko zokuvelisa inani leenyanga ezisetyenziswayo (sithatha i-12) = 4 500 euro
• I-IRS (ithatha umlinganiselo we-28.5%) = € 1,282.50
• SS (Intlawulo + Isaphulelo) = 1 563.75 euro
• Ukutsalwa kwerhafu kwintlawulo ye-SS = 224.44 euro
• Iindleko zerhafu ezipheleleyo (1) + (2) - (3) = €2,621.81
Ukugcinwa kwerhafu, ukuba kukho isivumelwano:
• Imali = € 4,566.94 euro
Kule meko, inzuzo yerhafu yokuba nesivumelwano ibaluleke ngakumbi!
Nazi ezinye iingcebiso ezibalulekileyo zokwandisa ulawulo lwemali yezithuthi zakho. Ukuba unayo nayiphi na imibuzo, nceda ungalibazisi ukuqhagamshelana nathi.
Inqaku elikhoyo apha.
IRhafu yeeMoto. Rhoqo ngenyanga, apha eRazão Automóvel, kukho inqaku le-UWU Solutions malunga nerhafu yemoto. Iindaba, utshintsho, imiba ephambili kunye nazo zonke iindaba ezijikeleze lo mxholo.
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