Malamulo Amakampani Olamulidwa Akunja aku UK Malamulo - ndi Zokhululukidwa Zina zomwe Zitha Kuchepetsa kapena Kuchotsa Udindo Wolipira Misonkho ku UK
UK yasintha malamulo ake akunja ("CFC") pa 1 Januware 2013. Zoyeserera zingapo zingagwiritsidwe ntchito zomwe zingachepetse kapena kuchotsa udindo wolipira misonkho ku UK.
Background
CFC ndi kampani yomwe siili ku UK yomwe imayang'aniridwa ndi anthu aku UK. Nthawi zambiri CFC imathandizira mgulu lachilendo ku UK, ngakhale kuyang'anira pakampani sikofunikira kuti kampani ikhale CFC.
Malamulowa, omwe ndi malamulo odana ndi kupewa omwe adapangidwa kuti aletse kampani kusunthira phindu lake kunja kudziko lomwe lili ndi misonkho yabwino kwambiri, idayamba kugwira ntchito nthawi zowerengera ndalama kuyambira 1 Januware 2013 kapena pambuyo pake.
Komwe malamulo a CFC agwiritse ntchito zina kapena phindu lonse la CFC liperekedwa ku kampani yaku UK yomwe imayang'anira ndipo kampani yaku UK ipereka msonkho pamtengo umenewu.
Kumasulidwa ku Malamulo a CFC
Mitundu ina yamakampani ndi ndalama sizingafanane ndi malamulo a CFC.
"Zoyeserera Zamalonda" - awa ndi mndandanda wazokhululukidwa. Komwe CFC ikuyenererana ndi imodzi mwazisankho izi ndalama zonse za CFC sizingafanane ndi malamulo a CFC, ndipo gululi siliyenera kudera nkhawa za CFC.
"Zipata Zanyumba" - awa amawunika zochita za CFC ndipo amangosiya phindu lomwe lachotsedwa ku UK (omwe ali pachipata) malinga ndi malamulo a CFC, motero ali ndi msonkho ku UK.
Msinkhu Wamagulu
Otsatirawa ndi okhululukidwa kwathunthu:
- Kukhululukidwa kwakanthawi kochepa - kuchotsera kumeneku kumagwiritsidwa ntchito kwa miyezi 12 yoyambirira kampani yomwe sikukhalako ikulamulidwa ndi UK. Sipadzakhala kulipiritsa CFC, malinga ngati kukonzanso kulikonse koyenera kuchitidwa kuti kuwonetsetsa kuti mlandu uliwonse wa CFC usadzachitike munthawi yotsatira.
- Kupatula madera omwe sanaperekedwe - Ma CFC omwe amakhala m'malo omwe atchulidwa (makamaka madera omwe amakhala ndi misonkho yoposa 75% ya misonkho ku UK) sangaperekedwe, bola ndalama zawo zonse m'magawo omwe asankhidwa zisadutse 10% ya kampaniyo -mapindu a nthawi yowerengera ndalama, kapena $ 50,000 ngati kuli kokulirapo. Chikhululukochi sichipezeka pomwe IP yayikulu idasamutsidwa kupita ku CFC kuchokera ku UK munthawi yowerengera ndalama kapena mzaka zisanu ndi chimodzi zapitazi.
- Kuchotsera phindu lochepa - a CFC sidzamasulidwa ngati phindu lake lowerengera ndalama silipitilira $ 50,000 munthawi yowerengera ndalama, kapena ngati phindu lake lowerengera ndalama silipitilira $ 500,000 ndipo ndalama zake zomwe sizogulitsa sizidutsa £ 50,000.
- Kuchotsera phindu lochepa - CFC siyingaperekedwe pokhapokha phindu lake lowerengera ndalama lisapitirire 10% ya ndalama zogwiritsidwa ntchito.
- Kutsika pamisonkho wotsika - CFC yomwe imalipira msonkho wakunyumba osachepera 75% ya ndalama zomwe ikadalipira ngati kampani yaku UK ndiyopanda.
Kupereka Kwapa Gateway
Ngati gawo lazomwe zili pamwambazi sizikugwira ntchito, ndiye kuti njira zolowera pachipata ziyenera kuganiziridwa kuti muwone ngati phindu limadutsa njira za CFC ndipo chifukwa chake liyenera kukhala kuti lipereka msonkho ku UK.
Pali zipata zingapo zomwe zafotokozedwa m'machaputala osiyanasiyana amalamulo ndipo pachipata chilichonse ndikofunikira kudziwa ngati mayeso akuyenera kugwira ntchito, ndipo, ngati ndi choncho, phindu lomwe limadutsa pachipata.
Mayeso olowera pachipatala a CFC ndi awa:
- Chaputala 4: Phindu lotengera ntchito ku UK
- Chaputala 5: Ndalama zopanda malonda
- Mutu 6: Kugulitsa phindu lazachuma
- Chaputala 7: Bizinesi ya inshuwaransi yolanda
- Chaputala 8: Kulingalira payekha
Chaputala 4 - Phindu Loperekedwa ku Zochita ku UK
Chaputala 4 chidzagwira ntchito ngati CFC ili ndi phindu lazamalonda (kupatula phindu lazamalonda kapena malonda osagulitsa), komwe CFC sichingakwaniritse mayesero awa:
- CFC ilibe katundu kapena zoopsa pakukonzekera kupewa msonkho;
- CFC ilibe katundu woyendetsedwa ndi UK kapena ili ndi zoopsa zilizonse zowongoleredwa ku UK; ndipo
- CFC imatha kugwira bwino ntchito ngati chuma chake ku UK chimayang'aniridwa kapena kuwongolera zowopsa zaku UK zidayendetsedwa ndikuwongoleredwa kupatula ku UK.
Chaputala 4 chimaphatikizapo zochotsa zingapo zomwe zimalepheretsa phindu la CFC kudutsa pachipata ichi, mwachitsanzo; komwe phindu lawo limachokera makamaka kuzinthu zomwe sizili ku UK kapena komwe zimakhudzana ndi makonzedwe omwe adachitika ndi makampani am'magulu omwe madongosolowo akadatha kuchitidwa ndi mabungwe odziyimira pawokha.
Mitu 5 mpaka 8 Kuyesa Kwapa Chipata
Machaputala 5, 6, 7 ndi 8 oyesedwa pachipata amapangidwira ma CFC okhala ndi phindu losagulitsa ndalama, phindu lazamalonda, makampani a inshuwaransi ndi ma CFC ophatikizidwa ndi makampani azachuma aku UK. Pokhapokha CFC ikagwa m'gulu limodzi, ikhala njira yokhayo yomwe ingafunikire kuganiziridwa.
Chaputala 5 - Phindu la Ndalama Zosagulitsa
Phindu la ndalama zosagulitsa, lomwe limachitika chifukwa cha bizinesi, silidzadutsa pachipata. Kuchotsera kwathunthu kapena pang'ono (75%) kungagwire ntchito pokhudzana ndi phindu losagulitsa ndalama kuchokera kumayanjano oyenerera a ngongole.
Chaputala 6 - Ndalama Zamalonda Zamalonda
Ndalama zachuma zokha zomwe zimachokera ku UK zopereka ndalama zomwe zimalumikizidwa ndizodutsa pachipata ichi. Phindu la kampani yosungitsa chuma amathandizidwa ngati phindu losagulitsa chifukwa chake siligwera mgululi. Izi zimathandizira kuti kampaniyo izikhala ndi mwayi wokhululukidwa kwathunthu kapena pang'ono (75%) kampani yachuma.
Chaputala 7 - Bizinesi ya Captive Insurance
Phindu lochokera ku bizinesi ya inshuwaransi yomwe ungagwire lidzadutsa pachipata chomwe mgwirizano wa inshuwaransi udalowetsedwa ndi:
- wokhala ku UK olumikizidwa ndi CFC; kapena
- wokhala ku UK osalumikizidwa ndi CFC akuchita kudzera ku UK okhazikika; kapena
- wokhala ku UK komwe mgwirizano umalumikizidwa ndikupereka ntchito kapena katundu kwa wokhala ku UK.
Chaputala 8 - Kulingalira Kwaumwini
Kulingalira payekha kumagwira ntchito pomwe CFC imayang'aniridwa ndi banki yaku UK.
Chidule
Ndikofunikira kuti malamulo a UK CFC amvetsetsedwe bwino ndi makampani onse omwe siomwe amakhala ku UK olamulidwa ndi anthu aku UK. Chifukwa chakhululukidwa komanso zipata zosiyanasiyana pakhoza kukhala mipata yovomerezeka yochepetsera misonkho yaku UK. Dixcart imatha kukupatsani upangiri wokhudzana ndi ma CFC aku UK komanso zakhululukidwe zomwe zilipo.
Zina Zowonjezera
Ngati mukufuna zina zowonjezera chonde lankhulani Paul Webb kapena kulumikizana kwanu ndi Dixcart.
