Thursday, July 11, 2013

გადასახადები (საშემოსავლო/მოგების)


N#1 mogebis gadasaxadi

gadaixdeba kalendaruli wlis bolos 15 procentis odenobiT

qarTuli (rezidenti an aq administraciuli centris/efeqturi mmarTvelobis mqone) sawarmoebi pasuxismgebeli arian mogebis gadasaxadis gadaxdaze mTeli msofliodan miRebuli mogebisTvis.

ucxouri sawarmoebi ixdian mxolod im mogebaze, rac saqarTveloSi miiRes.

sagadasaxado bazaa: gansxvaveba mTlian Semosavlebsa da dasaqviT xarjebs Soris.

mTliani Semosavali moicavs yvela ekonomikuri saqmianobidan miRebul Semosavals, garda Tu aseTi Semosavali pirdapiri aris gaTavisuflebuli kanoniT.

gamosaqviTi xarjebi moicavs mTliani Semosavlis misaRebad gaweul xarjebs, garda Tu aseT gamoqviTavs pirdapir krZalavs kanoni.

gamoqviTvebi:


xarjebi, romlebic ukavSirdeba mogebis miRebas

saTanado dokumentebiT dadasturebuli – rogoricaa xelSekrulebebi da invoisebi

finansTa saministrom SeiZleba gansazRvros saTanado dokumentebiT daudasturebuli , gamosaqviTi xarjebis CamonaTvali

procenti gamoiqviTeba, Tu es vali gamoiyeneba gadamxdelis biznes saqmianobis dasafinanseblad. maqsimumi gamosaqviTi procenti ganisazRvreba finansTa saministros mier (2010 wels 30 % iyo).

roialti da momsaxurebis xarjebi gamoiqviTeba

cudi da uimedo valebi gamoiqviTeba, Tu ukavSirdeba gadamxdelis gayidul saqonelsa da momsaxurebas

dasaqmebulTa xelfasi gamoiqviTeba

valutis gadaxurdavebisas mogeba ibegreba, danakargi gamoiqviTeba

uZravi qonebis SekeTebis xarjebi iqviTeba, garda Tu gaumjobesda (5 % farglebSi)

saSemosavlos garda sxva saqarTvelos gadasaxadebi iqviTeba

ar gamoiqviTeba:

garTobis xarjebi (garda garTobis biznesisa), mikro biznesisTvis gadaxdebi, qvelmoqmedebaze mxolod 10 % iqviTeba, warmomadgenlobaze mxolod 1 % (ivenTebis xarjebi)


saSemosavlo gadasaxadi fizikuri pirebi

saqarTveloSi moqmedebs 20 %iani saSemosavlo gadasaxadi fizikuri pirebisaTvis, gamoiyeneba teritoriuli sistema., anu ibegreba rezidenti da ararezidenti saqarTvelos wyarodan miRebul Semosavalze. sagadasaxado periodia kalendaruli weli. rezidentobad iTvleba 183 dReze metxans yofna uwyveti 12 Tvis ganmavlobaSi, an Tu flobs “mniSvnelovan” uZrav qonebas da mimarTavs finansTa saministros sagadasaxado miznebisTvis rezidentad gansaxilvelad.

saSemosavlo gadasaxadis baza ganisazRvreba saxelfaso Semosavlis saxiT, aseve damsaqmeblisgan usasyidlod miRebuli saqoneli, mosaxureba, dazRveva, piradi an saojaxo xarjebis anazRaureba, damsaqmeblis avtomobiliT sargebloba, mivlinebis xarjebi, ferdiemi, valis patieba, ganaTlebaSi xelSewyoba garda Tu uSualod ukavSirdeba damsaqmeblis ekonomikur saqmianobas, xelsayreli saprocento ganakveTi sesxze.

rac Seexeba individis samewarmeo saqmianobas, individma unda miiRos sagadasaxado identifikaciis nomeri sagadasaxado organoebisgan, mikro biznesi (dasaqmebulebis gareSe, 30 000 ze dabali wliuri brunva) gaTavisuflebulia, mcire biznesi (100 000 lari) 5 % brunvis xarjebs ixdis.

ijariT da roialtiT miRebul Semosavlze individi ixdis standartul 20 %.- s

dividendidan da procentidan miRebuli Semosavali 5 %iT ibegreba.

wilebis, fasiani qaRaldebis gacvliT miRebuli mogeba ar ibegreba.