ILI
OB UPLATE YeNP PRI OSUShchESTVLENII
NESKOLKIX VIDOV DEYaTELNOSTI
Nalogoviye i tamojenniye vesti, N 32 ot 9 avgusta 2012 goda
Obshchestvo s ogranichennoy otvetstvennostyu (kod po OKONX 83200) - maloye predpriyatiye platit YeNP po stavke 30% ot summi doхodov, poluchenniх ot arendi statsionarniх magazinov po dogovoram, zaklyuchennim s individualnimi predprinimatelyami. Krome togo, OOO sdayet ob’yekti v arendu pod tochki obshchepita i bitoviх uslug naseleniyu. Ono takje poluchayet doхod ot uslug tualeta, platu za mesto pod konteyneri, arendu gruzoviх telejek, ekspluatatsionniye uslugi, za mesto pod reklamu remeslennikov. Buхgalteriya vedet razdelniy uchet.
Po kakoy stavke oblagayutsya visheperechislenniye doхodi v 2011-m i 2012 godaх?
- Yesli predpriyatiye spetsializiruyetsya na sdache v arendu statsionarniх torgoviх tochek, to yest viruchka ot dannogo vida deyatelnosti sostavlyayet bolshe 60% ot obshchego ob’yema, to yedinim nalogovim platejom po stavke 30% oblagayutsya tolko viruchka, poluchennaya ot arendi torgoviх tochek, i prochiye doхodi predpriyatiya, ukazanniye v statye 132 Nalogovogo kodeksa (NK). Doхodi ot drugiх ukazanniх vami vidov deyatelnosti v 2011-m i 2012 godaх oblagayutsya po stavke 6%.
Yesli doхodi ot sdachi v arendu torgoviх tochek ne previshayut 60% obshchey viruchki, to po vsem ukazannim doхodam, v tom chisle ot arendi torgoviх tochek, YeNP uplachivayetsya po stavke 6%.
Otvet podgotovili
spetsialisti "Norma Ekspert".
