ʻO nā pōmaikaʻi o ka hoʻohana ʻana i ka hoʻemi ʻana i ka hoihoi notional ma kahi ʻoihana Cyprus
Ka Ike Hou: ʻO nā Kamupani ʻo Cyprus
Ua ulu nui ka kaulana o Kupero ma ke ʻano he kikowaena kālā kūwaho i nā makahiki i hala aku nei. He mana ʻoluʻolu ʻo Cyprus no ke kālepa ʻana a me ka hoʻopaʻa ʻana i nā ʻoihana a hāʻawi i kahi mau ʻauhau ʻauhau.
ʻO ka ʻauhau ʻauhau ʻoihana ma Cyprus 12.5%, ʻo ia ka mea haʻahaʻa loa ma ʻEulopa. ʻO kekahi hiʻohiʻona ʻaʻole pili nā ʻoihana Cyprus i ka ʻauhau ʻauhau ʻo Capital Gains. Eia kekahi, aia ʻo Cyprus ma luna o 60 mau kuʻikahi ʻauhau ʻelua e kōkua i ka hoʻolālā ʻauhau honua, ma hope, ma ke ʻano he lālā o ka EU, ua loaʻa ʻo Cyprus i nā European Union Directives.
Noho noho ʻauhau
ʻO kahi ʻoihana e hoʻokele a kāohi ʻia mai Kupero i manaʻo ʻia he kamaʻāina ʻauhau ma Kupero.
He aha ka hoʻoliʻiliʻi hoihoi notional a i ka manawa hea ia e pili ai?
ʻO nā ʻoihana ʻauhau ʻauhau ʻo Siprus a me nā ʻoihana paʻa ʻo Siprus (PEs), o nā ʻoihana ʻauhau ʻauhau ʻole ʻo Kupero, kuleana ʻia i kahi Notional interest deduction (NID), ma ka hoʻokomo ʻana i ka waiwai hou i hoʻohana ʻia e loaʻa ai ka ʻauhau ʻauhau.
Ua hoʻolauna ʻia ʻo NID e Kupero i 2015, e hoʻoliʻiliʻi i nā hoʻokaʻawale ʻana i ka mālama ʻauhau ʻana i ke kālā kaulike ke hoʻohālikelike ʻia me ka hōʻaiʻē ʻaiʻē, a no ka hāpai ʻana i ka manaʻo hoʻoikaika no ka hoʻopukapuka kālā ma Kupero. Lawe ʻia ka NID, ma ke ʻano like me nā lilo ukupanee, akā ʻaʻole ia e hoʻoulu i nā ʻauhau ʻikepili no ka mea he hoʻoliʻiliʻi 'notional' ia.
He aha nā waiwai ʻauhau e loaʻa ma o ka hoʻohana ʻana i ka hoʻoliʻiliʻi hoihoi notional?
Wehe ʻia ka NID mai ka loaʻa kālā ʻauhau.
ʻAʻole hiki ke ʻoi aku ma mua o 80% o ka loaʻa ʻauhau, e like me ka helu ʻana ma mua o ka Notional Interest Deduction, e kū mai ana mai ke kaulike hou.
- No laila hiki i kahi ʻoihana ke hoʻokō i kahi helu ʻauhau kūpono ma lalo o 2.50% (helu ʻauhau loaʻa 12.50% x 20%).
I ka mua, ua wehewehe ʻia ka helu NID; ka 10 makahiki o na bona aupuni, e like me ka la 31 o Kekemapa o ka makahiki ma mua o ka makahiki auhau i koiia ai ka NID, o ka aina i hoohana ia ai ke kaulike hou, me ka uku 3%. Ua kau ʻia kēia i ka liʻiliʻi liʻiliʻi e like me ka hua o ka palapala hoʻopaʻa aupuni Cyprus makahiki 10 a me ka uku 3%.
- Mai Ianuali 1, 2020 ua wehewehe ʻia ka helu NID; ka uku panee o ka 10 makahiki o ka palapala bona aupuni o ka aina i hookomo ia ai ka waiwai hou, e like me ka mea i paʻi ʻia i kēlā me kēia makahiki, me ka uku 5%. ʻAʻole e hoʻohana hou ʻia ka uku paneʻe o ka palapala hoʻopaʻa aupuni ʻo Cyprus 10 makahiki ma ke ʻano he palena haʻahaʻa. Manaʻo wale ʻia he kūpono, inā ʻaʻole i hoʻopuka ka ʻāina kahi i hoʻokomo ʻia ai ke kālā hou i nā palapala hoʻopaʻa aupuni, mai ka lā 31 o Dekemaba i ka makahiki ma mua o ka makahiki ʻauhau i koi ʻia ai ka NID.
Nā ʻikepili hou aku e pili ana i ka ʻauhau o nā ʻoihana ma Kupero
Hoʻokuʻu ʻia nā kumuwaiwai e hiki mai ana mai ka ʻauhau loaʻa kālā ʻoihana.
- Loaʻa kālā
- Loaʻa ka uku paneʻe, koe naʻe ka loaʻa kālā e puka mai ana ma ke ʻano o ka ʻoihana maʻamau, e pili ana i ka ʻauhau ʻoihana
- Loaʻa ka loaʻa kālā o nā ʻāina ʻē (FX), koe naʻe nā loaʻa FX e kū mai ana mai ke kālepa ʻana i nā kālā haole a me nā derivatives pili.
- Loaʻa nā loaʻa mai ka hoʻolilo ʻana i nā palekana.
Na lilo hiki ke hooemiia
ʻO nā lilo a pau i loaʻa holoʻokoʻa a kūʻokoʻa i ka hana ʻana o ka loaʻa kālā hiki ke unuhi ʻia i ka helu ʻana i ka loaʻa ʻauhau.
Additional Information
Inā makemake ʻoe i ʻike hou aʻe e pili ana i ka unuhi ʻana i ka hoihoi notional a me nā pōmaikaʻi hiki ke hāʻawi ʻia, e ʻoluʻolu e kelepona i ke keʻena Dixcart ma Cyprus: aʻoaʻo.cyprus@dixcart.com.
