Kumvetsetsa Mapangano Awiri Amisonkho ku Portugal: Upangiri Waukadaulo

  • Zofalitsa 21 October 2024

  • | Reference IN1020

Portugal yadzipanga yokha ngati malo abwino kwambiri opangira mabizinesi omwe akufunafuna maziko abwino ku Europe. Chimodzi mwazinthu zazikulu zomwe zathandizira kukopa kwake ndi maukonde ake a Double Taxation Treaties (DTTs). Mapanganowa, omwe dziko la Portugal lasaina nawo ndi mayiko opitilira 80, amathandizira kwambiri kuthetsa kapena kuchepetsa chiwopsezo chamisonkho iwiri pazachuma ndi phindu, potero kulimbikitsa malonda amalire ndi ndalama.

M'mawu awa, tipereka chiwongolero chambiri pazinthu zina zamapangano amisonkho aku Portugal, ndikuwunika maubwino ake, ndi momwe angagwiritsire ntchito mabizinesi ndi anthu pawokha.

Kapangidwe ka Pangano la Misonkho Kawiri (DTT)

Mgwirizano wa Double Taxation Treaty umatsatiridwa ndi Organisation for Economic Co-operation and Development (OECD) Model Convention, ngakhale mayiko atha kukambirana za zinthu zinazake malinga ndi mmene zinthu zilili. Ma DTT aku Portugal nthawi zambiri amatsatira chitsanzochi, chomwe chimafotokoza momwe ndalama zimakhomedwera msonkho kutengera mtundu wake (mwachitsanzo, zopindula, chiwongola dzanja, malipiro, phindu la bizinesi) ndi komwe amapeza.

Zina mwazinthu zazikulu za DTTs ku Portugal ndi monga:

  • Mfundo Zokhala ndi Malo: Mapangano a ku Portugal amasiyanitsa pakati pa anthu okhala misonkho (omwe amakhoma msonkho pa ndalama zomwe amapeza padziko lonse lapansi) ndi anthu omwe sali amisonkho (omwe amakhomeredwa msonkho pa ndalama zina zochokera ku Portugal). Mgwirizanowu umathandizira kumveketsa bwino kuti ndi dziko liti lomwe lili ndi ufulu wamisonkho pamitundu ina ya ndalama.
  • Kukhazikitsidwa Kwamuyaya (PE): Lingaliro la kukhazikitsidwa kosatha ndilofunika kwambiri ku DTTs. Nthawi zambiri, ngati bizinesi ili ndi kupezeka kwakukulu komanso kosalekeza ku Portugal, ikhoza kukhazikitsa malo okhazikika, kupatsa Portugal ufulu wokhometsa msonkho wabizinesiyo chifukwa cha kukhazikitsidwa kwake. Ma DTT amapereka malangizo atsatanetsatane azomwe zimapangidwira PE komanso momwe phindu lochokera ku PE limakhomedwera msonkho.
  • Njira Zothetsera Misonkho Pawiri: Ma DTT aku Portugal nthawi zambiri amagwiritsa ntchito njira yochotsera kapena njira yangongole kuti athetse misonkho iwiri muzochitika zamakampani:
    • Njira Yachikhululukiro: Ndalama zokhometsedwa kudziko lakunja sizimaperekedwa ku msonkho wa Chipwitikizi.
    • Ngongole Njira: Misonkho yoperekedwa kudziko lakunja imatengedwa motsutsana ndi msonkho wa Portugal.

Zopereka Zachindunji mu Mgwirizano Wapawiri wa Misonkho waku Portugal

1. Zopindula, Chiwongoladzanja, ndi Zolipira

Ubwino umodzi wofunikira wa ma DTT kumakampani ndikuchepetsa mitengo yamisonkho pa zopindula, chiwongola dzanja, ndi zolipira zomwe zimaperekedwa kwa okhala m'dziko lomwe akuchita nawo mgwirizano. Popanda DTT, malipirowa atha kukhala ndi misonkho yambiri yotsekeredwa m'dziko lomwe mumachokera.

  • Zokhudza: Dziko la Portugal nthawi zambiri limapereka msonkho woletsa 28% pamalipiro omwe amaperekedwa kwa anthu omwe si okhala ku Portugal, koma pansi pa ma DTT ake ambiri, mtengowu umachepetsedwa. Mwachitsanzo, misonkho yotsekera pamagawo omwe amaperekedwa kwa omwe ali ndi masheya m'mayiko omwe achita mgwirizano akhoza kutsika mpaka 5% mpaka 15%, kutengera gawo la kampani yolipira. Pazifukwa zinazake, eni ake masheya atha kusamalipira msonkho.
  • Chidwi: Misonkho yoletsa ku Portugal pachiwongola dzanja choperekedwa kwa omwe sali okhala nawonso ndi 28%. Komabe, pansi pa DTT, mlingo uwu ukhoza kuchepetsedwa kwambiri, nthawi zambiri mpaka 10% kapena 5% nthawi zina.
  • Malipiro: Ndalama zolipiridwa ku mabungwe akunja nthawi zambiri zimakhala ndi msonkho wosagwira ntchito wa 28%, koma izi zitha kuchepetsedwa mpaka 5% mpaka 15% pamapangano ena.

Mgwirizano uliwonse udzatchula mitengo yoyenera, ndipo mabizinesi ndi anthu ayenera kuunikanso zomwe zili mumgwirizanowu kuti amvetsetse kuchepetsedwa komwe kulipo.

2. Phindu la Bizinesi ndi Kukhazikitsidwa Kwamuyaya

Chofunikira kwambiri pa ma DTT ndikuzindikira momwe phindu la bizinesi limakhomedwera komanso komwe. Pansi pa mapangano aku Portugal, phindu labizinesi nthawi zambiri limakhomedwa m'dziko lomwe bizinesiyo idakhazikitsidwa, pokhapokha ngati kampaniyo ikugwira ntchito kudziko lina.

Kukhazikitsa kokhazikika kumatha kuchitika m'njira zosiyanasiyana, monga:

  • Malo oyang'anira,
  • Nthambi,
  • Ofesi,
  • Fakitale kapena malo ogwirira ntchito,
  • Malo omangira opitilira nthawi yodziwika (nthawi zambiri miyezi 6-12, kutengera mgwirizano).

Mabungwe okhazikika akaganiziridwa kuti alipo, dziko la Portugal limakhala ndi ufulu wokhometsa msonkho phindu lomwe limabwera chifukwa cha kukhazikitsidwako. Komabe, panganoli likuwonetsetsa kuti phindu lokhalo lokhudzana ndi kukhazikitsidwa kokhazikika ndizomwe zimakhomedwa msonkho, pomwe ndalama zonse zamakampani padziko lonse lapansi zimakhomeredwa msonkho kudziko lakwawo.

3. Kupindula Kwambiri

Kupindula kwachuma ndi gawo lina lomwe likuphatikizidwa ndi Misonkho Yambiri ya Portugal. Pansi pa ma DTT ambiri, phindu lalikulu lochokera ku malonda a katundu wosasunthika (monga malo enieni) amakhomeredwa msonkho m'dziko limene malowo ali. Phindu pogulitsa masheya m'makampani olemera ndi nyumba zitha kukhomeredwanso msonkho m'dziko lomwe malowo ali.

Kuti mupindule pogulitsa katundu wamtundu wina, monga magawo amakampani omwe sianyumba kapena katundu wosunthika, mapanganowa nthawi zambiri amapereka ufulu wamisonkho kudziko lomwe wogulitsa akukhala, ngakhale kuchotserapo kungakhalepo kutengera pangano lenilenilo.

4. Ndalama zochokera ku Ntchito

Mapangano aku Portugal amatsatira chitsanzo cha OECD pozindikira momwe ndalama zogwirira ntchito zimakhomedwera. Nthawi zambiri, ndalama za munthu wokhala m'dziko lina yemwe walembedwa ntchito kudziko lina zimakhomedwa m'dziko lomwe akukhala, malinga ndi:

  • Munthuyo amakhala kudziko lina kwa masiku osakwana 183 m'miyezi 12.
  • Wolemba ntchito sakhala m'dziko lina.
  • Malipiro samalipidwa ndi bungwe lokhazikika kudziko lina.

Izi zikapanda kukwaniritsidwa, ndalama zomwe amapeza pantchito zitha kukhomeredwa msonkho m'dziko lomwe kampaniyo idakhazikitsidwa. Izi ndizofunikira makamaka kwa omwe akugwira ntchito ku Portugal kapena ogwira ntchito ku Portugal omwe amagwira ntchito kunja.

Izi zikachitika, kampani yakunja iyenera kupempha nambala yamisonkho yaku Portugal kuti ikwaniritse udindo wake wamisonkho ku Portugal.

Momwe Mapangano a Misonkho Awiri Amachotsera Misonkho Kawiri

Monga tanenera kale, Portugal imagwiritsa ntchito njira ziwiri zoyambirira kuti athetse misonkho iwiri: njira yochotsera komanso njira ya ngongole.

  • Njira Yachikhululukiro: Panjira iyi, ndalama zochokera kumayiko ena zitha kusaperekedwa msonkho ku Portugal. Mwachitsanzo, ngati nzika ya Chipwitikizi imalandira ndalama kuchokera kudziko lomwe Portugal ili ndi DTT ndipo malinga ndi malamulo a misonkho a Chipwitikizi, njira yoti sakhululukidwe ingagwiritsidwe ntchito, ndipo ndalamazo sizingakhomedwenso msonkho ku Portugal.
  • Ngongole Njira: Pachifukwa ichi, ndalama zomwe amapeza kunja zimakhomedwa ku Portugal, koma msonkho woperekedwa kudziko lakunja umayesedwa motsutsana ndi msonkho wa Portugal. Mwachitsanzo, ngati nzika ya Chipwitikizi imalandira ndalama ku United States ndikulipira msonkho kumeneko, atha kuchotsera ndalama za msonkho waku US zomwe amalipira ku msonkho wawo waku Portugal pa ndalamazo.

Mayiko Ofunikira Amene Ali ndi Mapangano Awiri a Misonkho ndi Portugal

Ena mwa Misonkho Yambiri Yambiri ku Portugal ndi awa omwe ali ndi:

  • United States: Kuchepetsa misonkho yotsekera pamapindu (15%), chiwongola dzanja (10%), ndi malipiro (10%). Ndalama zogwirira ntchito komanso phindu labizinesi zimakhomeredwa msonkho potengera kukhalapo kwa malo okhazikika.
  • United Kingdom: Kuchepetsa kofananako kwa misonkho ndi malangizo omveka bwino a msonkho wa penshoni, ndalama zogwirira ntchito, ndi phindu lalikulu.
  • Brazil: Monga ochita nawo malonda akuluakulu, mgwirizanowu umachepetsa zotchinga zamisonkho zamabizinesi odutsa malire, ndi dongosolo lapadera la zopindula ndi zolipira chiwongola dzanja.
  • China: Imathandizira malonda pakati pa mayiko awiriwa pochepetsa mitengo ya misonkho komanso kupereka malamulo omveka bwino amisonkho ya phindu la bizinesi ndi ndalama zomwe amapeza.

Kodi Dixcart Portugal Ingathandize Bwanji?

Ku Dixcart Portugal tili ndi chidziwitso chochuluka pothandiza mabizinesi ndi anthu pawokha pawokha kukhathamiritsa misonkho yawo pogwiritsa ntchito Migwirizano Yapawiri ya Misonkho yaku Portugal. Timapereka upangiri wapadera wa momwe mungachepetsere ngongole zamisonkho, kuwonetsetsa kuti mapangano akutsatiridwa, ndikutsata zochitika zovuta zamisonkho zapadziko lonse lapansi.

Ntchito zathu ndi monga:

  • Kuyang'ana kupezeka kwa misonkho yochepetsedwa yoyima pamalipiro odutsa malire.
  • Kulangiza pa kukhazikitsidwa kwa malo okhazikika ndi zotsatira za msonkho.
  • Kupanga mabizinesi kuti agwiritse ntchito bwino phindu la mgwirizano.
  • Kupereka chithandizo ndi zolemba zamisonkho ndi zolemba zopezera phindu la mgwirizano.

Kutsiliza

Network ya ku Portugal ya Double Taxation Treaties imapereka mwayi wofunikira kwa mabizinesi ndi anthu omwe akuchita ntchito zodutsa malire. Pomvetsetsa zaukadaulo wamapanganowa komanso momwe angagwiritsire ntchito pazochitika zinazake, makampani amatha kuchepetsa misonkho yawo ndikuwonjezera phindu lawo lonse.

Ku Dixcart Portugal, ndife akatswiri pakugwiritsa ntchito mapanganowa kuti tipindule makasitomala athu. Ngati mukufuna kuyambitsa bizinesi ku Portugal kapena mukufuna upangiri waukadaulo panjira zamisonkho zapadziko lonse lapansi, timakupatsirani chithandizo chomwe mungafune kuti ntchitoyi ikhale yosavuta ndikuyika bizinesi yanu kuti ikhale yopambana. Chonde lemberani Dixcart Portugal kuti mumve zambiri malangizo.portugal@dixcart.com.

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