Isiphakamiso Sesabelomali Sikahulumeni sango-2019 sihlinzekela izinguquko ezithile ezifanele, okubalulekile ukuthi uzazise wena. Kafushane, sinokulandelayo:
• Izimoto ezinenani elingaphansi kwama-euro angu-25,000:
o Izinga lentela kuze kube ngu-2018 = 10%
o Izinga lentela elihlongozwayo lika-2019 = 15%
• Izimoto ezinenani lokuthenga elilingana noma ngaphezulu kwama-euro angu-35,000:
o Izinga lentela kuze kube ngu-2018 = 35%
o Izinga lentela elihlongozwayo lika-2019 = 37.5%
Izinga lebanga eliphakathi kuka-€25,000 no-€35,000 okwamanje lingu-27.5% futhi akulindelekile ukuthi lishintshe.
Ungayithuthukisa kanjani ngokwezimali imikhumbi yenkampani yakho
Ukusetshenziswa komuntu siqu kwemotoKubalulekile ukuveza ngalesi sikhathi ukuthi intela yokuzimela ezimotweni ngeke isebenze, uma isivumelwano esibhaliwe sisayinwe esibandakanya intela ku-IRS, ukusetshenziswa komuntu siqu kwemoto. Kulokhu, inani umsebenzi okufanele alimemezele ku-IRS yakhe lizohambisana no-0.75% wezindleko zokutholwa kwemoto, liphindwe ngenani lezinyanga zokusetshenziswa okufanayo, phakathi nonyaka ngamunye. Ngaphezu kwalokho, kuzodingeka sicabangele izindleko ze-Social Security.
Manje ake sithi ufuna ukuhlaziya umbono wokuthi inkampani yakho ithengela abasebenzi bakho imoto, okuthengwa ngayo kuzoba cishe ama-euro angama-22 000 futhi, ngaphezu kwalokho, ucabanga futhi ukukuthengela imoto ebiza ama-euro angama-50 000, umphathi.
Sikhumbula esakusho ngaphambili, manje ake sihlaziye lezi zimo ezilandelayo:
Imoto eyi-A1 – 22 000 euros
Sicabanga ukuthi:
• Imoto yathengwa ngo-2018, nge-Purchase Value (VA) yama-euro angu-22,000
• Isamba sezindleko zonyaka ezilinganiselwe (kufaka phakathi i-amortization) = 10,600 euros
Ngakho sine:
Ngaphandle kwesivumelwano nomhleli:
• Intela Yokuzimela (TA) (isilinganiso esingu-10%) = 1 060 ama-euro
Ngesivumelwano nomhleli:
• Inani elingaphansi kwe-IRS lihambisana nomkhiqizo ongu-0.75% wokutholwa kwemoto noma izindleko zokukhiqiza ngenani lezinyanga esetshenzisiwe (sithatha u-12) = 1,980 euros
• I-IRS (kuthatha isilinganiso esingu-28.5%) = 564.30 euros
• I-SS (Inkokhelo + Isaphulelo) = 688.05 euros
• Ukudonswa kwentela kwenkokhiso ye-SS = 98.75 euros
• Ingqikithi yezindleko zentela (1) + (2) – (3) = 1 153.6 ama-euro
Ukulondolozwa kwentela, uma kunesivumelwano:
• Inani = -93.60 euros
Kulokhu akukho inzuzo yentela ekubeni nesivumelwano!
I-Case study A2 – 50 000 euros car
Sicabanga ukuthi:• Imoto yathengwa ngo-2018, nge-VA ye-50,000 euros
• Isamba sezindleko zonyaka ezilinganiselwe (kufaka phakathi i-amortization) = 19 170 euros
Ngakho sine:
Ngaphandle kwesivumelwano nomhleli:
• Intela Yokuzimela (TA) (isilinganiso esingu-35%) = 6,709.50 ama-euro
Ngesivumelwano nomhleli:
• Inani elingaphansi kwe-IRS lihambisana nomkhiqizo ongu-0.75% wokutholwa kwemoto noma izindleko zokukhiqiza ngenani lezinyanga esetshenzisiwe (sithatha u-12) = 4 500 euros
• I-IRS (kuthatha isilinganiso esingu-28.5%) = €1,282.50
• I-SS (Inkokhelo + Isaphulelo) = €1,563.75 euros
• Ukudonswa kwentela kwenkokhiso ye-SS = 224.44 euros
• Ingqikithi yezindleko zentela (1) + (2) – (3) = €2,621.81
Ukulondolozwa kwentela, uma kunesivumelwano:
• Inani = 4,087.69 euros
Kulokhu, kusobala ukuthi kunenzuzo yentela ekubeni nesivumelwano!
Isabelomali Sikahulumeni sika-2019
Nakuba lena kungeyona inguqulo yokugcina, njengoba lesi siphakamiso sizovotelwa ngoNovemba, Isabelomali Sikahulumeni sika-2019 singase silethe izinguquko ku-Autonomous Taxation ezimotweni. Lokhu kunikeza ukuthi izinga lokuzimela lentela ezinkokhisweni ezihlobene nezimoto zabagibeli ezincane, izimpahla ezilula, izithuthuthu nezithuthuthu liyakhuphuka:
• HAMBA
• VA ≥ 35,000 euros – Intela ezenzakalelayo = 37.5%
Izinga elimaphakathi elingu-27.5% lihlala lingashintshiwe (izimoto ezinezindleko zokutholwa phakathi kwama-€25,000 nama-€35,000)
Amanani asebenza ezimotweni ezihlanganisa ukukhanya ezixhumene ne-plug-in nalezo ezinikwa amandla yi-LPG noma i-CNG azishintshi.
Ukungafakwa kwentela ezimele yezimoto ezinikezwa amandla kagesi kuphela nakho kuyagcinwa.
Ukwengeza, futhi njengomphumela wohlelo olusha lwe-WLTP lokubala ukukhishwa kwe-CO2, kuhlelwe ukuthi kubuyekezwe amathebula abhekisela kuntela yemoto eyodwa (IUC) kanye nentela yemoto (ISV).
Manje-ke, ake sibone umthelela lezi zinguquko ezihlongozwayo ezingaba nawo ezibonelweni ezingenhla, ngokucabangela ukuthi azikho izinguquko ezibonwa kusengaphambili kumazinga e-IRS:
Icala lokufunda i-B1 - imoto yama-euro angama-22,000
Sicabanga ukuthi:• Imoto yathengwa ngo-2018, nge-Purchase Value (VA) yama-euro angu-22,000
• Isamba sezindleko zonyaka ezilinganiselwe (kufaka phakathi i-amortization) = 10,600 euros
Ngakho sine:
Ngaphandle kwesivumelwano nomhleli:
• Intela Yokuzimela (isilinganiso esingu-15%) = 1 590 euros
Ngesivumelwano nomhleli:
• Inani elingaphansi kwe-IRS lihambisana nomkhiqizo ongu-0.75% wokutholwa kwemoto noma izindleko zokukhiqiza ngenani lezinyanga esetshenzisiwe (sithatha u-12) = 1,980 euros
• I-IRS (kuthatha isilinganiso esingu-28.5%) = 564.30 euros
• I-SS (Inkokhelo + Isaphulelo) = 688.05 euros
• Ukudonswa kwentela kwenkokhiso ye-SS = 98.75 euros
• Ingqikithi yezindleko zentela (1) + (2) – (3) = 1 153.6 ama-euro
Ukulondolozwa kwentela, uma kunesivumelwano:
• Inani = 436.40 euro
Okusho ukuthi, kuzoba nenzuzo yentela ekwenzeni isivumelwano nomsebenzi!
Imoto eyisibonelo B2 – 50 000 euros
Sicabanga ukuthi:
• Imoto yathengwa ngo-2018, nge-VA ye-50,000 euros
• Isamba sezindleko zonyaka ezilinganiselwe (kufaka phakathi i-amortization) = 19 170 euros
Ngakho sine:
Ngaphandle kwesivumelwano nomhleli:
• Intela Yokuzimela (isilinganiso esingu-37.5%) = 7 188.75 euros
Ngesivumelwano nomhleli:
• Inani elingaphansi kwe-IRS lihambisana nomkhiqizo ongu-0.75% wokutholwa kwemoto noma izindleko zokukhiqiza ngenani lezinyanga esetshenzisiwe (sithatha u-12) = 4 500 euros
• I-IRS (kuthatha isilinganiso esingu-28.5%) = €1,282.50
• I-SS (Inkokhelo + Isaphulelo) = 1 563.75 euros
• Ukudonswa kwentela kwenkokhiso ye-SS = 224.44 euros
• Ingqikithi yezindleko zentela (1) + (2) – (3) = €2,621.81
Ukulondolozwa kwentela, uma kunesivumelwano:
• Inani = €4,566.94 ama-euro
Kulokhu, inzuzo yentela yokuba nesivumelwano ibaluleke nakakhulu!
Nawa amanye amathiphu abalulekile okuthuthukisa ukuphathwa kwezimali kwemikhumbi yakho. Uma unemibuzo, sicela ungangabazi ukusithinta.
Isihloko siyatholakala lapha.
Intela Yezimoto. Nyanga zonke, lapha e-Razão Automóvel, kunesihloko se-UWU Solutions mayelana nentela yemoto. Izindaba, izinguquko, izindaba eziphambili kanye nazo zonke izindaba ezithinta le timu.
I-UWU Solutions yaqala umsebenzi wayo ngoJanuwari 2003, njengenkampani ehlinzeka ngezinsizakalo ze-Accounting. Kule minyaka engaphezu kwe-15 ikhona, ibilokhu ikhula ngendlela eqhubekayo, okusekelwe eqophelweni eliphezulu lezinsizakalo ezinikezwayo kanye nokwaneliseka kwamakhasimende, okuvumele ukuthuthukiswa kwamanye amakhono, okungukuthi emikhakheni ye-Consulting and Human Resources in a Business Process. logic. Outsourcing (BPO).
Njengamanje, i-UWU inezisebenzi eziyi-16 emsebenzini wayo, ezisabalele kuwo wonke amahhovisi e-Lisbon, Caldas da Rainha, Rio Maior nase-Antwerp (Belgium).