Iyo UK - Yechokwadi Yakanaka Yakabata Nzvimbo Kambani
Background - Izvo zvinopihwa neUK seMutero Unoshanda
Iyo UK ndiyo imwe yenyika dziri kutungamira mune zvemari pasi rose yakapihwa indasitiri yayo yezvehupfumi uye nemutemo wakasimba wekambani uye hutongi hunoshanda. Ruzivo urwu rwunotarisana neanokwikwidza zvakanyanya corporation mutero system yemakambani akabata.
Imwe yehurongwa hweHurumende yeUK yave iri yekugadzira inonyanya kukwikwidza mutero system muG20. Yakagadzira nzira dzekutsigira, pane kutadzisa, kukura uye kusimudzira kudyara.
Kubudikidza nekuzadzikiswa kwemazano aya Hurumende iri kutarisira kuita UK nzvimbo inokwezva kwazvo kumahofisi makuru emakambani muEurope.
Kuti uwane izvi Hurumende yeUK yakagadzira nharaunda umo:
- Kune mitero yakaderera yemakambani
- Mazhinji chikamu chemari inobhadharwa mutero unobvisirwa
- Mazhinji masheya kuraswa haubvisirwe mutero
- Iko kune yakanaka kwazvo mbiri mutero chibvumirano network kudzikisira inorega kubatisa mutero pazvikamu, mubereko uye mvumo dzinogamuchirwa nekambani yeUK
- Iko hakuna wekudzivirira mutero pane kugoverwa kwezvikamu
- Kubata mutero pachimbadzo kunogona kudzikiswa nekuda kwezvibvumirano zveUK zvemitero zvakapetwa kaviri
- Iko hakuna mutero pane purofiti inomuka kubva mukutengeswa kwemasheya mukambani inobata nevasina-vanogara vagovani
- Hapana mari yemutero inoshanda panhau yemugove capital
- Iko hakuna kushoma kwekugovana capital
- Sarudzo inowanikwa kuregerera matare ekunze kubva kuUK mutero
- Mitero isina kukodzera mitero iripo
- Inodzorwa Kunze Kambani Mitemo inongoshanda chete kune zvishoma zvakanangwa purofiti
Zvakanakira Mutero mune Zvakawanda Detail
- Mutero Mutero Rate
Kubva 1 Kubvumbi 2017 iyo UK corporation tax rate yanga iri 19% asi yakawedzera kusvika 25% musi wa10 Kubvumbi 2023.
Muyero we19% ucharamba uchishanda kumakambani ane pundutso isingadarike £50,000 ine marginal relief yepurofiti inosvika £250,000.
- Mutero Kununurwa kweZvekunze Mari Inowanikwa
Makambani Makuru
Makambani madiki makambani ane vashoma pasi pevashandi makumi mashanu vanosangana imwe kana zvese zviri zviviri zvemari pazasi:
- Kubuditsa isingasviki mamirioni eurandi
- Balance sheet yakazara isingasviki gumi mamirioni
Makambani madiki anogamuchira kuregererwa kwakazara kubva pamutero wemari inowanikwa kune dzimwe nyika kana izvi zvikatambirwa kubva kunharaunda ine chibvumirano chemitero yakapetwa kaviri neUK icho chine chinyorwa chisina rusarura.
Medium uye Makambani Makuru
Kusunungurwa kuzere kubva pamutero wemibairo yekunze kunozoshanda kana chikamu chacho chikawira mune rimwe remakirasi akati wandei echikamu chechikamu. Makirasi anonyanya kukosha ndeaya:
- Zvikwereti zvakabhadharwa nekambani iyo inodzorwa nekambani yeku UK inogamuchira
- Zvikwereti zvakabhadharwa maererano neyakajairwa share capital iyo isingadzoreke
- Mazhinji portfolio zvikamu
- Mhedzisiro inotorwa kubva mukutengesa isina kugadzirirwa kudzikisa UK mutero
Iko kunoregererwa kusunungurwa uku, zvikwereti zvekune dzimwe nyika zvakagamuchirwa nekambani yeUK zvichave pasi pemutero weUK mubatanidzwa. Nekudaro, zororo richapihwa mutero wekunze, kusanganisira mutero wepasi, uko kambani yeUK inodzora kanokwana 10% yesimba rekuvhota rekambani yekukunze.
- Capital Gains Mutero Kuregererwa
Iko hakuna capital capital inowana mutero pane izvo zvinoraswa zvekambani yekutengesa, nenhengo yeboka rekutengesa, uko kuraswa kuri kwese kana chikamu chemugove wakakura mukambani yekutengesa kana iko kuraswa kuri kwekambani inobata yeboka rekutengesa kana sub-boka.
Kuve nekugovana kwakakura kambani inofanirwa kuve iine angangoita gumi muzana yemasheya akajairika mukambani uye vakabata aya masheya kwenguva inoteedzana yemwedzi gumi nemaviri mukati memakore maviri asati araswa. Iyo kambani inofanirwa zvakare kuve nekodzero kune ingangoita 10% yemidziyo ichisimuka.
Kambani yekutengesa kana yekutengesa boka ikambani kana boka rine zviitiko zvisingasanganisi 'kusvika padanho rakakura' zviitiko zvisiri zvekutengesa mabasa.
Kazhinji, kana isiri-yekutengesa inodzosera (midziyo, mari uye manejimendi nguva) yekambani kana boka risingapfuure makumi maviri muzana ezvese, ichaonekwa sekambani yekutengesa kana boka.
- Mutero Chibvumirano Network
IUK ine network yakakura kwazvo yezvibvumirano zvemitero zvakapetwa pasirese. Mumamiriro ezvinhu mazhinji, uko kambani yeUK ine zvinopfuura gumi muzana muzana yemari yakapihwa yemari yepasi pekunze, mwero wekurambidza mutero wakadzikiswa kusvika pa10%.
- mubereko
Kufarira kunowanzo kuve mutero unobvisirwa mari yekambani yeUK ichipa zvikwereti zvebhizimusi. Iko kune, chokwadika, chinjana mitengo uye yakaonda capitalization mitemo.
Ipo paine 20% inodzora mutero pachimbadzo, izvi zvinogona kudzikiswa kana kubviswa nezvibvumirano zveUK zvemitero zvakapetwa kaviri.
- Kwete Kubvisa Mutero
Iyo UK haimanikidze mutero unoregedza pakugovaniswa kwezvikamu kune vagovana kana makambani evabereki, zvisinei nekuti mugovani anogara kupi munyika.
- Kutengeswa kweShares muiyo Holding Kambani
Iyo UK haibhadharise mari inowanikwa mutero pakutengesa zvinhu zviri muUK (kunze kwekugara kweUK dzimba) inobatwa nevasiri vagari veUK.
Kubva muna Kubvumbi 2016 vagari veku UK vakabhadhara mutero wekuwana mutero pazvikamu zvinopihwa pachiyero che10% kana 20%, zvinoenderana nekuti ndevapi vechokwadi kana vepamusoro vanobhadhara mutero.
- Capital Duty
MuUK hapana mari yemari inobhadharwa kana kubhadharwa share share. Stamp basa pa0.5% iri, zvisinei, inobhadharwa pane zvinotevera zvinofambiswa.
- Hapana Chishoma Chakabhadharwa kumusoro Govana Mari
Iko hakuna kushomeka kwakabhadharwa kumusoro share capital kune akajairwa mashoma makambani muUK.
Muchiitiko chekuti mutengi ada kushandisa kambani yeruzhinji, iyo shoma yakapihwa share capital ndeye £ 50,000, iyo 25% inofanirwa kubhadharwa. Veruzhinji makambani anowanzo shandiswa chete kuzviita zviitiko zvakakura.
- Overseas Mapazi
Kambani inogona kusarudza kuregera kubva kuUK mubatanidzwa mutero zvese zvinofumirwa nematavi ayo ekune dzimwe nyika ari kuita bhizinesi rinoshanda. Kana sarudzo iyi ikaitwa, kurasikirwa kwebazi kungangodaro kusinga pesane neUK mari.
- Inodzorwa Kunze Kambani Mitemo
Mitemo Inodzorwa Kunze Kambani Mitemo (CFC) inoitirwa kunoshanda chete uko purofiti yakatsauswa kubva kuUK.
Subsidiaries mumatunhu akatsanangurwa pane rakanyanya rondedzero yenzvimbo dzakasarudzika kazhinji dzinoregererwa kubva kuCFC mutero kana isingasviki gumi muzana yemari inowanikwa munharaunda iyoyo isingabhadharwe kana kubatsirwa kubva pakubvisirwa kufarira kufarira.
Pundutso, kunze kwemari yemubereko, mumakambani ese asara anongobhadhariswa CFC kana ruzhinji rwemabasa ebhizinesi ane chekuita nezvinhu zvinoshandiswa kana nenjodzi dzinotakurwa zvinoitwa kuUK; kunyangwe ipapo chete kana uchibhadhariswa mutero unoshanda zviri pasi pe75% yeUK mwero.
Mari yemubereko, kana yakabhadharwa mutero isingasviki 75% yeUK mwero, inoenderana nemutero weCFC mutero, asi chete kana ikamuka pakupedzisira kubva kumari yakadyarwa kubva kuUK kana kana mari yacho ichengetedzwa kubva kuUK.
Sarudzo dzinogona kuitwa kusabvisa mutero weCFC 75% yemubereko unogamuchirwa kubva mukukweretesa kunanga kana zvisina kunangana zvisiri zveUK zvemubereki weUK.
Nhanganyaya yeNew UK Mutero - Inotungamirwa Kuenda Kumakambani Makuru Makuru Makambani
Musi waApril 2015 UK yakazivisa mutero mutsva weDiverted Profits (DPT) uyo wakadaidzwa zvakare kunzi "Mutero weGoogle." Icho chakanangana nekupokana nehasha kudzivisa mutero nemakambani epasi rese, ayo munhoroondo akanganisa mutero weUK.
Pazvinoshanda, DPT inobhadhariswa pa25% (zvichienzaniswa nemutero wemubatanidzwa we20%) pane purofiti yese yakatsauswa kubva kuUK. Izvo zvakakosha kuti uzive kuti uyu mutero mutsva uye wakasiyana zvachose nemutero wekambani kana mutero wemari uye, nekudaro, kurasikirwa hakugone kumisidzana neDPT.
mhedziso
Iyo UK inoramba ichionekwa seyo inotungamira kambani inobata masimba. Nekuda kwehuwandu hwemabhenefiti emutero anowanikwa zviri pamutemo, kuwana kwayo kumisika mikuru, mutemo wayo wakasimba wekambani uye hutongi hwehutongi hunoshanda.
Iyo ichangobva kuburitswa Yakachinjaniswa Mibairo Yemutero yakanangiswa kune yakatarwa uye yakaganhurirwa boka remasangano makuru epasi rese.
Ndeapi masevhisi eUK anogona Dixcart Kupa?
Dixcart inogona kupa huwandu hwakazara hwemasevhisi ane chekuita nekuumbwa uye manejimendi emakambani eUK. Izvi zvinosanganisira:
- Kuumbwa kwemakambani akabata
- Kunyoreswa hofisi zvivakwa
- Mitero yekuteerera masevhisi
- Accounting services
- Kubata nezvose zvinhu zvekutora uye zvekurasa
udza mashoko
Kana iwe uchida rumwe ruzivo nezve iyi nyaya, ndapota nyorera advice.uk@dixcart.com, kana wako wakajairwa Dixcart kuonana.
