Kunyoreswa kwekambani muLatvia

Kugadzirwa kwekambani muLatvia inzira iri nyore uye yakatwasuka. Muchokwadi, Latvia iri pachinzvimbo chegumi nemaviri muWorld Bank pagore "Doing Business" muyero. Mhando dzakakurumbira dzemasangano ezvemitemo muLatvia ndeye limited Liability Company ( SIA ) uye Joint Stock kambani ( AS ). Bhizinesi rako rinogona zvakare kunyoreswa sevanhu vega (kushomeka kana kuwanda kubatana) kana wega mutengesi. Kambani muLatvia inogona kunyoreswa nevanhu vemuno uye vekunze zvisikwa uye zvepamutemo vanhu, pamwe nemagariro evanhu.

Yambiro! Tine kodzero yekushandura mitengo yese inoratidzwa maererano nezvinodiwa pamasevhisi akapihwa. Nekuraira pamwe nesu unobvumirana pane "kutanga kubva" pakutaurwa kwedimikira.

^* Kunyoreswa kwekambani yeLatvia "online ne-e-siginecha."

^[1] E-gwaro kuburitsa zvinoreva rubatsiro negwaro redhijitari kusaina uye kutumira kwepamhepo.

^{[1] [5] [6]} Rubatsiro uye kutsigirwa chete.

^[2] Chirongwa chekugadzwa neanorivhota.

^[3] Kumiririra / kuendesa zvinyorwa iwe muRegisheni yeMabhizinesi eRepublic of Latvia.

^[4] Kero yepamutemo inosanganisirwa kweanosvika gore rimwe.

^[6] EDS ndiyo yemagetsi mutero kuzivisa system.

Maitiro ekugadzirwa kwekambani anosiyana zvichienderana nerudzi rwebhizinesi bhizinesi raungade kunyoresa. Saizvozvo, mutoro weavo wekugovera, hushoma hwekutanga capital, pamwe nenguva, mitengo uye zvinyorwa zvinodiwa zvinoenderana nemutemo wakasarudzwa webhizinesi. Kazhinji, maitiro ekugadzirwa kwekambani anogona kukamurwa kuita manomwe matanho:

1. Kubvunza pane ruzivo nezve kambani ^[1] ;
2. Rugwaro rwekunyora kugadzirwa kwekambani ^[2] ;
3. Kuvhura kwechinguva bank account (kana zvichidikanwa);
4. Kutanga kuenzanisa capital capital mubhangi rechinguva bank account;
5. Yenyika muripo wekubhadhara ^[3] ;
6. Zvigadzirwa zvemakambani zvinoumba kuendesa kunonyoreswa kwamabhizinesi;
7. Kuunganidzwa kwesarudzo yezve kugadzirwa kwekambani.

^[1] Sarudzo pazita rekambani, kero yepamutemo yekambani, huwandu hwemari yekuenzana uye kupatsanurwa kwemogozo (kana vaviri kana vanopfuura vagovani), uye mimwe mibvunzo.

^[2] Zvinyorwa zvekuumbwa kwekambani zvinogona kusiyana zvichienderana nemhando yakasarudzwa yebhizinesi fomu. Mamwe magwaro anofanirwa kusainwa pamberi peanopika mvumo.

^[3] Kubhadhara kunyoresa mubhadharo, mubhadharo wekushambadzira uye zvimwe zvinobhadharwa mubhadharo.

Kana kambani anoda kuva ukoshi-akawedzera taxpayer, zvinokwanisika kushandisa kuti vanobatanidzwa VAT -payer kunyoresa angokandwa apo pasi kunyoresa zvinyorwa kuna Register pamusoro Enterprises.

1. Kunyoresa kunyorera (Fomu KR4) - kunyorwa;
2. Memorandum yekubatana kana sarudzo yekubatanidzwa kana mumwe muvambi;
3. Zvinyorwa zvehukama;
4. Chirevo chebhangi chinosimbisa kubhadharwa kwekutanga capital;
5. Kukosha kwezvinhu (kana zvichidikanwa);
6. Runyorwa rwevanogoverana - kuti vagovaniswa;
7. Chibvumirano chenhengo dzese dzemabhodhi kutora chinzvimbo - kugadzwa;
8. Kuzivisa kero yepamutemo;
9. Chibvumirano chemuridzi wemidziyo kana imba yacho isiri yeumwe wevakatanga kambani;
10. Gwaro rinosimbisa iro rebasa rehurumende uye mubhadharo wekubhadhara mari.

Tora Yakagadzirwa-yakagadzirwa Kambani

Yakagadzirirwa-yakagadzirwa kambani kuwana ndeye imwe inobatsira imwe nzira kune itsva kugadzirwa kwekambani. Kazhinji, vemabhizimusi vanosarudza kutora kambani yakagadzirira-yakagadzirwa kana vachinge vatoda kushanda nekambani mune imwe nguva yemaawa. Chimwe chikonzero chingave chiri chinodiwa kuti kambani inyoreswe imwe nguva yapfuura. Chinodiwa chakadai chinowanzo kuverengerwa mumatarenda ehurumende. Zvakare, vamadanidziro ako uye masangano emari angangofunga kambani yakura seyakavimbika.

Kana iwe wafunga nezvekuwana kambani yakagadzirwa-yakagadzwa pane kutanga kambani nyowani, pane zvinhu zvakati wandei zvekuchengeta mundangariro:

Unogona kutanga bhizinesi rako kuita pakarepo kana kutenga kuchinge kwapera. Ndokumbira utarise, kuti chero shanduko, senge zita rekambani, inotora imwe nguva nemitengo. Vamwe vanopa vashandi vanopa kutenga kambani yakagadzirira-yakagadzirwa mune imwe munda. Izvo zvakakosha kutsvaga kambani yakagadzirirwa-yakagadzirwa, iyo yakanyoreswa kushanda mumunda wakakodzera iwe.

Makambani ese akagadzirira akagadzirwa ane nhoroondo. Iwe unofanirwa kuita nekushingairira kwako kuve nechokwadi kuti nhoroondo yekambani iwe yaunoda kutenga ndeye 100% yakachena. Izvi zvinoreva kuti kambani yanga iine zero yekuita basa uye haina zvikwereti. Kazhinji, vanopa rubatsiro vanounzawo gwaro rinoratidza zero kushanda kwekambani yauri kuda kutenga.

Mitengo yemakambani akagadzirira-yakagadzirwa uye masevhisi anosanganisirwa akasiyana pakati pevashandisi vakasiyana. Kazhinji, zvakare chimiro chemunhu (zvakavanzika kana zviri pamutemo) uye chinzvimbo chemunhu (mugari kana asiri mugari) zvinokanganisa mutengo wekuwana kambani yakagadzirwa yakagadzirwa. Mutengo wepakati wekambani yakagadzirirwa-yakagadzirwa muLatvia inosiyana pakati pe1,000 EUR uye 1 600 EUR uye inozvisanganisira:

1. Kubvunza nezvemakambani akagadzirira-kugadzirwa muLatvia;
2. Kugadziriswa kwecustomer kutenga kutenga chibvumirano;
3. Notary uye nyika mari;
4. Kero yepamutemo;
5. Kusimbiswa kwekuti kambani ine nhoroondo yakachena.

Mitero & Kuchengeta mabhuku

Pasinei nekuti iwe wakawana kambani yakagadzirirwa-yakagadzirwa kana kuti yaenda nenzira yekugadzirwa kwekambani, masangano ese epamutemo anofanirwa kutevedzera imwe yakatarwa yemitemo kana zvasvika kumitero uye kubhejera. Pasi pemutemo weVateresi neMabasa, mutero nemabasa zvinoteedzerwa kungaitwa nehurumende kana matare. Pane zvimwewo zvakati wandei maererano nemabhizimusi ekutsigira marongero akaunzwa nehurumende. Makambani ane Special Economic Zone ( SEZ ) chinzvimbo, vanofarira zvakanyanya kuderera mutero pakati pezvimwe zvakanaka. Semuenzaniso, mutero wemubhadharo wekambani unodzoserwa kune 3% yemari yakawandisa yemakambani ane SEZ mamiriro. Pamusoro pezvo, mutemo wakaparadzaniswa wakaunzwa kumakambani ekutanga musi wa 1 Ndira 2017. Mutemo mutsva unosarudza zvinotevera hurongwa hwekubatsira nyika:

1. Yakagadziriswa mutero wemagariro nemvumo yevashandi;
2. Chirongwa chekutsigira nechinangwa chekukwezva vashandi vane hunyanzvi;
3. Corporate mari yemutero chikwereti uye CIT rebatsi.

Masangano ezvemitemo, ayo anobudamo mumwedzi gumi nemaviri yenguva inodarika 50 000 EUR, anofanira kunyoresa seyakawedzera mutero. Nekudaro, izvo zvinokwanisika kunyoresa seMubhadharo weVAT zvakare chisati chakwana. Standard VAT mwero muLatvia ndeye 21% uye inogona kubhadhariswa ingaitwe kana pamwedzi, zvichienderana nemitero yakatarwa yemutero.

Kubva 2018, 20% yemakambani mari yemutero rate inongoshandiswa chete pane purofiti inogoverwa kuburikidza nezvikwereti kana kushandiswa zvinangwa zvisiri zvakanangana nekusimudzira bhizinesi. Hapana imwe yemitero inoiswa pamari inowanikwa nemabhizinesi. Makambani ekugara anobhadhara CIT pamari yavo yepasi rose. Vemakambani vasiri vagari vane chechigarire ( PE ) vanobhadharwa chiyero cheCIT pamari yavo yeLatvia-sourced. Mukushaikwa kwePS, makambani ekunze anogona kuve pasi pe0 kusvika ku15% yekurambidza mutero kune dzakasiyana-siyana kubhadharirwa, sekubhadhara kune dzimba dzematekisheni nemabhadharo eku maneja.

Makambani anokwanisa zvakare kunyoreswa semabhizimusi madiki. Kupesana nemamwe mafomu epamutemo emabhizinesi, micro-bhizinesi ndeye mutero dhizaini pane imwe nzira yakasarudzika yebhizinesi. Mabhizimusi madiki anobhadhara 15% mutero pakambani inodzoka. Mabhizimusi madiki anotarisana nezvirambidzo zvakati wandei, senge huwandu hwegore rose rekambani haugone kupfuura zviuru makumi mana EUR uye mihoro haigoni kudarika 720 EUR pamwedzi.

Vagari veLatvia vanonzi vanobhadharisa mutero wemubhadharo wekwavo pamari yavo yepasi rose Vasiri-vagari vanobhadhariswa mutero wemubhadharo wekwavo pamari yavanowana-kuwana. Muna 2018, gadziriro yemutero yemari inofambira mberi yakaunzwa. Izvi zvinoreva kuti mutero wemubhadharo wevanhu unobhadharwa pamitero yakasarudzika maererano nehuwandu hwemutero unobhadharwa. Mari iripo yemutero iripo ndeyotevera:

1. Mari yemutero yemunhu wega yemakumi maviri muzana inomisikidzwa pahuwandu hwemutero usingabhadharwe usapfuure 1 667 EUR pamwedzi kana 20 004 EUR pagore;
2. Mari yemutero yemunhu wega pamakumi maviri neshanu muzana (23% EUR) pamakumi matanhatu nemakumi matanhatu nematatu EUR pamwedzi kana pakati pe20 004 EUR ne 62 800 EUR pagore.
3. Mari yemutero yemunhu pari ye31,4% inosungirwa pamutero weinowanikwa mutero, iyo inodarika 5 233 EUR pamwedzi kana 62 800 EUR pagore.

Mimwe mitero inobhadharwa nemakambani muLatvia inosanganisira mutero wekuchengetedzeka uye mutero wehurumende panjodzi yebhizinesi. Makambani eLatvia anosungirwa kuendesa mushumo wemitero pamberi pegumi nemashanu emwedzi unotevera. Chirevo chemari chegore rezvemari chinofanirwa kuendeswa kwete kupfuura mwedzi mina mushure mekupera kwegore rezvemari.

Residence Mvumo kuburikidza nebhizinesi muLatvia

Imwe bhenefiti yekunyoresa kambani yako muLatvia ndeye mukana wekugamuchira mvumo yekugara muLatvia. Nekugamuchira mvumo yekugara muLatvia, iwe unowana mukana wekufamba wakasununguka mukati menzvimbo yeSchengen kwemazuva anosvika makumi mapfumbamwe mukati memwedzi mitanhatu. Vanhu vane mvumo yekugara yeLatvia inobvumidzwa, pamwe nevemhuri, vane kodzero yekushanda, kudzidza uye kushandisa mabasa ekurapa muLatvia. Zvimwe zvakanaka zvinosanganisira kufambisa nzira yekugamuchira vhiza kuenda kuUnited States uye kune dzimwe nyika.

Residence mvumo yekupa hurongwa inofanoona sarudzo dzakasiyana dzekugamuchira mvumo yekugara kuburikidza nebhizinesi muLatvia:

1. Investment muzinda wekugovana wekambani yeLatvia - mugari wekunze anogona kunyorera mvumo yekugara kana achinge apa chikamu chemugove wekambani yeLatvia. Iyo yakakura mari inofanirwa kunge isiri pasi pegumi nemakumi mashanu EUR (kana mari yegore rese yekambani isingapfuuri 10 000 000 EUR uye isina vashandi vanopfuura makumi mashanu), kana 100 000 EUR (kana mari yegore rese yekambani inodarika 10 000 000 EUR uye ine vashandi vanopfuura makumi mashanu pamwe chete nemakambani ayo.
2. Kuve nhengo yebhodhi, maneja, nhengo yedare, mumiriri wemubatanidzwa, projekta, mutemesi kana mumiriri wemutengesi wekunze mune dzakasiyana siyana zvinoenderana nebazi rekambani yekune dzimwe nyika kana kambani yeLatvia.
3. Kuve mushandi mukambani yeLatvia nemubhadharo muhomwe we860 EUR pamwedzi. Iyi mvumo yekugara inopihwa kwenguva yemakore mashanu asi inoda kuwedzerwa gore rega.

Neimwe nzira, pane mukana wekunyorera vhiza reC. C mhando vhiza vhiza pfupi-mu Schengen nzvimbo. Inogona kuva yekupinda-kupinda, kaviri kana imwe-yekupinda vhiza.

C-mhando mavisa akasiyana

1. C-mhando vhiza inoshanda mune dzese nhengo dzenhengo dze Schengen - vhiza yakabatana, iyo inopa varidzi vayo kugara mune chero yeiyo nyika yeSchengen nhengo;
2. C-mhando vhiza inoshanda chete muLatvia, kana nekubviswa kune yakatsanangurwa Schengen nhengo yenyika.

Zvizvarwa zveEuropean Union vanokodzerwa kupihwa mvumo yekugara muLatvia kana munhu achigara kuLatvia kwemakore mashanu kana anopfuura. Mune zvimwe zviitiko, mutemo wemakore mashanu haubvumirwe.

Taura nesu