Kubhadharisa mota dzemagetsi kumabhizinesi - PLN 125 muganhu - mambure, chikumbaridzo CHETE kumotokari dzinotakura vanhu [yakagadziridzwa] • ELECTROMAGNETICS

Nezuro, takatsanangura dhizaini yemutemo maererano nekupihwa mari kwemotokari dzemagetsi kumakambani, masangano uye masangano pasi peLow Emissions Transport Fund. Nekudaro, isu hatina kugadzira mubvunzo wemutengo wekutenga wemota yakadaro, uye izvi zvinotungamira kune yakakosha mhedzisiro - chikumbaridzo cherubatsiro kumakambani chinotarwa chakakwirira kupfuura chevanhu.

Tafura yezvinyorwa

• Mari yemotokari yemagetsi muna 2019: makambani ane mambure, vanhu vane gross chikumbaridzo.
  • • Iyo yekuwedzeredza chikumbaridzo ndeye CHETE yemotokari dzinotakura dzechikamu M1.
  • Murau uyu uchatanga kushanda riini?

Rangarira: dhizaini sarudzo yaChikunguru 2019 yakatarisana nevanhu, kureva, vagariwo zvavo. Vanhu vakadai vanobhadhara VAT nemasikirwo, saka ruzivo nezve "mutengo wekutenga" uri mugwaro wairatidza kushamisa uye wakamutsa kusava nechokwadi:

> Mutengo wekutenga uye mutengo wekutenga, i.e. kuwedzera kubhadhara kwe125 zviuru kana 154 zviuru PLN?

Panyaya yemakambani kana vatengesi vega, mamiriro acho akasiyana. Asi ngatitangei nekujairana nechisungo chekunyorwa (ona PANO):

§ 53. Mari inokodzera kutsigira kutengwa kwemotokari itsva uye ngarava dzinofambiswa nemafuta emagetsi emvura, compressed natural gas (CNG) kana liquefied natural gas (LNG), kusanganisira iyo inobva pabiomethane kana hydrogen, kana kushandisa magetsi sejini, inosanganisira:

1) mutengo wekutenga:

a) mota itsva yemagetsi,

b) mota nyowani inomhanya paCNG,

c) mota nyowani inomhanya paCNG,

d) mota itsva yehydrogen,

e) mota nyowani yechikamu L inotsanangurwa muAppendix 2 kuMutemo waJune 20, 1997 pamigwagwa yemumugwagwa, inofambiswa nemagetsi.

(f) chikepe chitsva chinofambiswa nemafuta emagetsi emvura, gasi rakatsikirirwa (CNG) kana gasi rakanyungudika (LNG), kusanganisira biomethane, kana hydrogen, kana magetsi;

Ndima 53, ndima 1 inotitaurira chaizvo kuti mutengo wekutenga mutengo unogamuchirwa. Dambudziko nderekuti kune vatengesi, "mutengo wekutenga" uye "mutengo wekutenga" hazvisi zvakafanana. Isu tinoyeuchidzwa nezve izvi muchikamu 2 chendima ino:

2) mari yemutero wezvinhu uye masevhisi ane chekuita nekuitwa kwepurojekiti, kana munhu ari kunyorera rutsigiro asingakwanisi kudzikisa huwandu hwemutero unokodzera nehuwandu hwemutero wekuisa, mukati mezvinoreva zvakatemwa zveValue Added Regulation. Mutemo weMutero.

Yakaturikirwa muchiPolish: kana isu tiri kutaura nezvemunhu muzvinabhizimusi, kambani kana mumwe akanyoreswa VAT mubhadhari, saka mutengo werutsigiro mutengo weti. Iyo PLN 36 yekuwedzera haisati yachinja, asi iyo PLN 125 chikumbaridzo chinofanirwa kutorwa sechikumbaridzo chemutengo. Isu tinowedzera kuti izvi zvinoshanda chete kumotokari dzevafambi, nekuti mavhani haana mutengo wemutengo..

> Zvekuwedzera zvemotokari dzemagetsi 2019: anosvika PLN 36 pamota, anosvika PLN 000 pamudhudhudhu / moped

Zvinoreva kuti theoretically kambani inogona kutenga motokari yemagetsi inokosha kusvika PLN 125 * 000 = PLN 153 gross... Nekudaro, kufunga uku kwakarerutswa, nekuti hazvigoneke nguva dzose kubvisa VAT yese. Zvakakodzera kukurukura nezve VAT yekunyima mota neakaunti yako.

Mamiriro acho akareruka (uye asina kunaka) kumakambani asiri kubhadhara VAT. Kwavari, iyo PLN 125 muganho ingori iyo gross mari yakabhadharwa.

Iyo yekuwedzeredza chikumbaridzo ndeye CHETE yemotokari dzinotakura dzechikamu M1.

Imwe pfungwa yakakosha: chikumbaridzo che125 PLN yatinotsanangura inoshanda chete kumotokari dzinotakura vanhu. Vakadaro kurambidzwa hakushandi kune vans, mabhazi makuru uye marori - pano chete huwandu hwekuwedzera hushoma, asi kwete mutengo wekutenga wemotokari.

Murau uyu uchatanga kushanda riini?

Zvinoenderana nezviri mugadziriso, inotanga kushanda mushure memazuva gumi nemana kubva pazuva rekuburitswa. Chokwadi, zuva rechiziviso richazivikanwa kana chirevo chagadzirwa. Wese muzvinabhizimusi, kambani uye sangano rinonyorera rubatsiro rinozonyorwa paruzhinji runyorwa pamwe nekuongororwa kwechikumbiro chavo. Uye ikozvino kune matatu akakosha caveats, ayo anosanganisirwa mugwaro remutemo:

• kubatanidzwa kwekambani mune rondedzero hazvireve kuti muzvinabhizimusi / sangano richawana rubatsiro (ndima 3, ndima 11),
• muripo wemotokari dzinoshandiswa kutakura zvinhu nemugwagwa unoda akaparadzana accounting (ndima 14, poindi 2),
• rubatsiro ruchapihwa kana mari yavapo kwavari.

Izvi zvinogona kukufadza: