Mabhenefiti eKushandisa Notional Interest Deduction muKupro Kambani
Background: Cyprus Makambani
Mukurumbira weKupro senzvimbo yepasi rose yezvemari yakakura zvakanyanya pamakore apfuura. Cyprus inzvimbo inokwezva yekutengesa uye inobata makambani uye inopa akati wandei mutero zvinokurudzira.
Mutero wekambani muCyprus 12.5%, iri pakati peiyo yakaderera muEurope. Chimwe chinhu ndechekuti makambani eCyprus haasi pasi peCapital Gains Tax. Pamusoro pezvo, Cyprus ine anopfuura makumi matanhatu ezvibvumirano zvemutero zvakapetwa kaviri kubatsira nekugadzirisa mutero wepasi rose, pakupedzisira, senhengo yeEU, Cyprus inokwanisa kuwana ese European Union Directives.
Kugara Kwemitero
Kambani inotarisirwa uye inodzorwa kubva kuCyprus inoonekwa semutero unogara muCyprus.
Chii chinonzi Kusarudzika Kufarira Kubvisa uye Inoshanda riini?
Cyprus mutero anogara makambani uye Cyprus zvachose zvivakwa (PEs), yemakambani asiri eCyprus anogara makambani, vane kodzero yekuwana Notional Interest Kubvisa (NID), pane jekiseni remari nyowani inoshandiswa kuburitsa mutero mari.
NID yakaunzwa neCyprus mu2015, kudzikisira kusawirirana mutero kurapwa kweiyo equity mari zvichienzaniswa nemari yechikwereti, uye kukurudzira kukurudzira kwekudyara kwemari muCyprus. NID inobviswa, nenzira imwecheteyo seyechikwereti chemubhadharo, asi haina kukonzeresa chero zvinyorwa zveakaunzi sezvo iri 'notional' kubviswa.
Ndeapi maRubatsiro Anobhadharwa Anowanikwa Kuburikidza nekushandisa kweRinosarudzika Kufarira Kubvisa?
NID inobviswa pamari inobhadhariswa mutero.
Iyo haigone kudarika makumi masere muzana emutero wemutero, sekuverengerwa kusati kwaitwa Notional Interest Deduction, ichibva kune itsva equity.
- Imwe kambani inogona kuzadzikisa mutero unoshanda zvakaderera se2.50% (mutero wemutero 12.50% x 20%).
Pakutanga, chiyero cheNID chakatsanangurwa se; iyo 10 yegore rehurumende bond goho, sepa 31 Zvita wegore rinotangira gore remutero iyo NID inonzi, yenyika iyo itsva equity yakashandiswa, pamwe ne3% premium. Izvi zvaive pasi pechiyero chidiki chakaenzana negoho regore regumi rehurumende yeCyprus bond pamwe ne10% premium.
- Kubva Ndira 1, 2020 mwero weNID wakatsanangurwa se; mubereko wemakore gumi egore rehurumende bond goho renyika umo mari itsva inoiswa mari, sekuburitswa kwegore, pamwe nechikamu che10%. Mari yemubereko yeCyprus 5 yegore rehurumende bond haichashandiswa seyero yakaderera. Inongoonekwa seyakakosha, kana nyika iyo mari itsva inodyarwa isati yaburitsa chero zvisungo zvehurumende, kubva 10 Zvita gore rinotangira gore remutero NID inodaidzwa.
Yekuwedzera Ruzivo Nezve Mutero weKambani muCyprus
Aya anotevera masosi emari anobvisirwa mutero wemubhadharo wekambani:
- Chikamu chemari
- Mari yemubereko, isingabatanidzi mari inowanikwa mune yakajairika kosi yebhizinesi, iri pasi pemutero wekambani
- Kuwedzerwa kwekuchinjana kwekunze (FX), kunze kweiyo FX mibairo inobva mukutengeserana nemari yekunze uye zvimwe zvinoenderana nazvo.
- Mibairo inomuka mukurasa kwekuchengetedzwa.
Deductible Expenses
Yese mari inoshandiswa zvizere uye chete mukugadzirwa kwemari inobviswa pakuverenga mutero wemari.
Zvimwe Information
Kana uchida rumwe ruzivo nezve kuderedzwa kwechido chekuda uye zvakanakira zvazvinogona kupa, ndapota taura nehofisi yeDixcart muCyprus: zano.cyprus@dixcart.com.
