Ingabe Izabelo Ziyakhokhiswa?

Izabelo zikhokhiswa intela kuphela ngokwezinga lapho izimo ezithile zifinyelelwa khona Ukukusiza ukuthi ubone ngokucacile enkokhelweni yezabelo, sethula kulesi sihloko amaphuzu abalulekile ahlobene nezinzuzo kanye nayo yonke into 'ezungezile.

Ingabe Izabelo ezivela ku-LLC ziyakhokhiswa intela ngo-2026?

Les Izabelo ezivela kwa-SARL (Société À Responsabilité Limitée - Limited Liability Company) zikhokhiswa intela. Kodwa-ke, kubalulekile ukwazi ukuthi ama-SARL angakwazi ukusabalalisa izabelo kuphela ngemuva kokukhokha...Intela yebhizinisi. Lena intela ekhokhiswa inzuzo yonyaka yenkampani. Ngaphezu kwalokho, Ukukhokhiswa kwentela yezabelo ezivela kwi-limited Liability Company (SARL) kuyahlukahluka kuye ngomnikazi wamasheya. Nazi izindlela ezahlukene:

Intela yomuntu ngamunye

• Ukukhokhiswa kwe-PFU noma Intela eyisicaba

Kusukela ngoJanuwari 2018, umthetho wentela usushintshile, okusho ukuthi PFU noma Isampula Isilinganiso esiphansi Eyingqayizivele noma Intela eyisicaba isebenza kumadividendi. Eyakamuva ine isilinganiso semali ye U-30% wayo I-17.2% ihlobene neminikelo yokuphepha komphakathi kanye U-12,8% uhlobene nentela engenayo.

• Ukukhokhiswa Kwentela Yemali Engenayo

Izabelo ezivela kuma-SARL zizokhonjelwa emalini engenayo yemali egudlukayo njengoba zithathwa njengezinjalo. Yonke imali engenayo endlini yakho yentela izoba ngaphansi kweintela esikalini esiqhubekayo ngezitolimende.

Nokho, kungenzeka ukuzuza ku-a Isibonelelo sentela esingu-40% siyatholakala kuma-dividends akho aphelele. Imibandela iwukuthi izabelo ezikhokhelwayo kufanele zigunyazwe emhlanganweni ojwayelekile, nokuthi inkampani yakho yezikweletu ezinomkhawulo (SARL) kufanele ibe isiFulentshi noma ibe nehhovisi layo elibhalisiwe e-European Union.

Intela Yabaphathi abaningi be-SARL

Ngezabelo ezitholwa abaphathi be-SARL e-France, zikhokhiswa intela kusabelo senzuzo okuhlanganisa:

• izabelo ezingaphansi kwezimo zomphakathi zingaphansi kwe-PFU ka-12.8%,
• kanti elinye isabelo lingaphansi kwesamba se-PFU esingu-30%

Ingabe Izabelo Zezabelo Zezabelo Ziyakhokhiswa?

Izabelo zabanikazi bamasheya zikhokhiswa intela ngaphansi kwemibuso emibili:

I-Flat Tax noma i-PFU

Ilandela umgomo ofanayo nowabalingani be-SARL. Lawa manani adonswa emthonjeni, okungukuthi ngesikhathi inkampani yenza inkokhelo. Ukukhokhwa kwezintela kwenziwa yinkampani ngokuqondile hhayi umninimasheya. Ngaphezu kwalokho, ingeyakamuva enakekela ukumemezela izintela phakathi nesikhathi esihlinzekwe ngumthetho.

I-Progressive Scale ngebhendi enokwehliswa okungama-40%.

Uma i-PFU ingahambisani nomninimasheya, unelungelo lokukhetha ukubanjwa kwemali okuqhubekayo. Kepha umgomo uhlala ufana nalowo wozakwabo wakwa-SARL:

• intela yokuphepha komphakathi ngenani elingu-17,2%
• i-CSG edonswayo ka-6,8% emalini engenayo ekhokhiswa intela.

Ukuze umnikazi wamasheya ahlomule kulolu hlelo lwentela, isimemezelo kufanele senziwe ngokuqondile embuthweni wentela engenayo.

Ingabe Izabelo Zentela Zikhokhiswa Imali Engenayo Ngo-2026?

Izabelo zingakhokhiswa intela emalini engenayo. Le nketho iyatholakala uma icelwa futhi kufanele ifakwe ngqo embuthweni wentela. Izabelo ezikhokhiswa intela engenayo ziyivantageux kubanikazi bamasheya abanentela ephansi sibonga ukwehliswa kwentela ngo-40% kanye ne-CSG edonswayo engu-6,8%.

Uma ufisa ukusebenzisa lolu hlelo, sicela wazi ukuthi lusebenza kuzo zonke izinzuzo zakho ngokujwayelekile. Kodwa-ke, awukwazi ukukhetha intela ye-PFU ngezabelo ezithile bese ukhetha i-IR kwabanye.

Ungamemezela kanjani izabelo zakho?

Umnyango Wezezimali e-France wenze izinhlelo zokumemezela izinzuzo.

I-EFI noma Imodi Yokushintshisana Yamafomu Kagesi

UMnyango wenze isiqiniseko sokuthi amabhizinisi kanye nochwepheshe bayakwazi ukufinyelela izinqubo zentela ku-inthanethi ukuze bakwazi ukumemezela izinzuzo zabo. Vele udale indawo yababhalisile enokufinyelela okulula noma imodi yochwepheshe. Kuzo zombili izimo, usazodinga ukufaka i-Siren, ikheli le-imeyili, iphasiwedi kanye nemininingwane yokuxhumana ngaphambi kokudlulela kwezinye izinyathelo ezihlukile.

I-EDI noma i-Electronic Data Interchange Mode

Lena i-akhawunti yentela eku-inthanethi yamafayili ezinkampani zangaphandle futhi idinga i-EDI ID. Uma isimemezelo sesiqedile ukubhalisa kwenye yalezi zindlela, kuyodingeka ukuthi agcwalise ifomu lesimemezelo semali engenayo.

Isimemezelo Sezabelo Inkampani ngokwayo

Kwezinye izimo, ukumenyezelwa kwezabelo kuwumthwalo wenkampani ngokwayo. Okwakamuva kufanele agcwalise isimemezelo ngaphambi komhla ziyi-15 wenyanga elandela isimemezelo. Amanani akhokhelwa uzakwethu ngamunye kufanele amenyezelwe inkampani ngaphambi komhla ka-February 15 wonyaka wokusatshalaliswa kwezabelo, kusetshenziswa ifomu elithile. Izabelo ze-EDF, isibonelo, zivame ukusatshalaliswa enyangeni kaMeyi.

Ukumenyezelwa Kwezabelo nge-Broker

Uma i-akhawunti yakho yemakethe yesitoko ivulwa nomthengisi waseFrance, lo wakamuva unakekela ukunikeza ulwazi kubaphathi bentela, ngokuqondile ngenkathi ekuthumelela yona. Ngesikhathi esifanayo, isifinyezo solwazi olunikezwe iziphathimandla zentela.

Ikhokhiswa kanjani intela yezabelo ezisatshalaliswayo?

Izabelo ezisabalaliswayo zikhokhiswa intela ngokulandela Izinga lentela eliphansi lama-30%. Lo mgomo uyafana nentela yabanikazi bamasheya noma ozakwethu benkampani yezikweletu ezinomkhawulo (SARL) asebalulwe ngenhla.

Nokho, umamukeli wezabelo unenketho yokukhethaIR noma Intela yemali engenayo ikhokhiswa ngamanani aqhubekayo. Lokhu kuvumela isibonelelo sika-40%, kanye nokubanjwa kuka-6,8% we-CSG (General Social Contribution) njengoba kuchazwe ngenhla.

Ukukhululwa Ekubambeni kwe-PFU

Ukukhululwa kwediphozithi engu-12,8% kungenzeka inqobo nje uma imali engenayo yentela yonyaka N-2,

• Ngoba umuntu mncane kuno I-50.000 €.
• Kumbhangqwana oshadile noma wenhlangano yomphakathi engaphansi kwentela ehlanganyelwe, amanani angaphansi I-75.000 €.

Isicelo sale nketho kumele senziwe ngaphambi komhla zingama-30 kuNovemba wonyaka owandulelayo. Yethulwa ohlomulayo esikhungweni esikhokhayo ngendlela yesitatimende esifungelwe.

Ukukhokhiswa intela yebhizinisi elisemthethweni

Okubekiwe akuhlobene neze nabahlanganyeli, kodwa kungaphinde kuhlobane nenkampani njengenhlangano esemthethweni. Kulokhu, sikhulumaIntela yebhizinisi. Lena intela ekhokhiswa inzuzo yonyaka yezinkampani ezisebenza eFrance.

• Izinga lika-28% noma izinga elincishisiwe lika-15%

Ezimeni lapho ozakwethu noma abanikazi bamasheya kuyizinkampani, izabelo zibandakanya inzuzo yayo ekhokhiswa intela engu-28% noma u-15% uma inkampani izuza ngenani elincishisiwe.

• Umama nendodakazi bahlela ukukhululwa kwi-dividend engu-95%.

Inkampani ethola i-dividend ingazuza ekukhululweni kwe-dividend. INE U-95% uma iphethe okungenani u-5% wemali yenkampani engumzali futhi inqobo nje uma ibambe izibambiso zezabelo kuleyo nkampani ubuncane beminyaka emi-2.

Lesi simo, nokho, singaxegiswa ezinkampanini ezilawulwa inhlangano engenzi nzuzo.

Ungakhokhi kanjani intela kuma-dividend ngo-2026?

Akwenzeki ukuthi ungayikhokhi intela kumadividendi. Okungenzeka wukuqinisekisa ukuthi ukukhululeka kuyatholakala umamukeli wezabelo angazinika yena. Ngaphezu kwalokho, umbandela okufanele kuhlangatshezwane nawo owokuba umuntu oyedwa onengeniso yentela ephansi kunaleyo €50.000. Nokho, kumbhangqwana oshadile noma wenyunyana yomphakathi okhokhiswa intela ehlanganyelwe, ngaphansi kwalokho €75.000. Isicelo salokhu kukhululwa kufanele sivuselelwe njalo ngonyaka, kungakapheli umhla zingama-30 kuNovemba.

Ubani okhokha intela ye-Dividend?

Intela ye-dividend ingakhokhwa ngu:

• Inkampani
• Umdayisi (icala lisebenza kumthengisi wamasheya e-France).
• Ohlomulayo ngokwakhe angaba umninimasheya noma umlingani ongokoqobo noma osemthethweni.

Zikhokhiswa Kanjani Izabelo Zentela?

Izabelo zingakhokhiswa intela ngale ndlela elandelayo:

• i-PFU noma i-Single Flat-rate Levy, ebizwa nangokuthi i-Flat Tax
• i-IR noma Intela Yemali Engenayo
• i-IS noma intela yebhizinisi

Elinye iphuzu esingakalivali ngenye indlela izabelo ezingakhokhiswa ngayo intela. Lezi izintela ezisekelwe ohlakeni lwentela yokutshalwa kwezimali ezimweni ezimbili:

• icala le-PEA kanye nomshwalense wempilo 
• icala le-akhawunti yezibambiso.

Icala le-PEA kanye nomshwalense wempilo

Kulesi simo sokuqala, izabelo ezikhokhwa izinkampani azikhokhiswa intela futhi azikhokhiswa intela. Ngaphandle kwalapho ukhipha imali ku-akhawunti yakho.

Ku-PEA, ukuhoxiswa kwemali kungaphansi kweminikelo yokuvikeleka komphakathi (CSG) ngenani lamanje elingu-17,2% ngo-2025. Kufanele kukhunjulwe ukuthi lokhu kuhoxiswa akuzona neze izintela zeholo.

Ngomshwalense wempilo, ukuncishiswa okuqhubekayo kungase kusetshenziswe. Ngenkathi amanani ezintela zeholo asethwe ngokwemibandela embalwa.

Indaba Ye-akhawunti Yesihloko

Ngokungafani necala lokuqala, ukukhokhwa kwezabelo ku-akhawunti yezibambiso kungaphansi kweminikelo yokuvikela umphakathi kanye nentela yeholo. Iphuzu elihle kuleli cala lesibili ukuthi izintela zikhokhiswa ngokusekelwe enanini eliphelele lezinzuzo ezikhokhwa yinkampani.

Ungabeka kuphi Izabelo Efomini Lentela?

Ukufaka izabelo efomini lentela, nazi izinyathelo okufanele uzilandele:

• Embhalweni wentela, yiya kulayini Imali engenayo evela kumasheya namayunithi,
• Gcwalisa i- icala 2DC nge inani lezabelo ngaphandle kokudonsa noma iyiphi isibonelelo.
• Le mali kumele ibikwe ku- ibhokisi 2BH ukuze kubalwe i-CSG edonswa emalini engenayo.
• Hlola futhi ulungise uma kunesidingo inani lemali ku Icala 2CK.
• Kuintela ngokwesilinganiso sentela esiqhubekayo ngabakaki, qoka ibhokisieya 2op

Ezinkampanini ezisemthethweni ezifisa ukuzuza ekukhululweni kwenzuzo:

• Kumele bakhombise efomini 2058-A lembuyiselo yentela (isigaba II sokudonswa-umugqa XA), inani lensalela yezabelo,
•  futhi Ithebula 2058-A lembuyiselo yentela (isigaba II sokubanjwa-ibhokisi 2A) inani lesheya elingu-5%.

Ungakhokhi kanjani intela kumadividendi?

Ungenqaba i-flat-tax futhi ucele ukuthi izabelo zakho zikhokhiswe intela ekubuyiselweni kwentela engenayo. Isibalo sibe sesiba nzima kakhulu. Usazoba ngaphansi kweminikelo yezokuphepha yomphakathi engu-17.2%. Ngakolunye uhlangothi, ngeke kube yintela engenayo engu-12.8%.

Ubani okhokha intela kumadividendi?

Izabelo ezitholwa umkhokhintela zikhokhiswa intela ngokuzenzekelayo ngelevi eyodwa ye-flat-rate engu-30%, eyenziwe ngeminikelo yokuvikela umphakathi eyinani elingu-17,20% kanye nentela engenayo eyi-12,80%. Lokhu kubanjwa kwenziwa yisikhungo esikhokhayo esikukhokhela ngqo kuHulumeni.

⏳Ikhokhiswa nini intela izabelo?

Isinyathelo sokuqala yileso sokukhokhwa kwezabelo: zingaphansi kokudonswa kabili emthonjeni okungokwezimali kanye nezenhlalo, ngenani lama-30% ("intela ephansi"). Isinyathelo sesibili senzeka ekupheleni kwesimemezelo semali engenayo, esizokwenzeka entwasahlobo ka-2025 ngezabelo ezitholwa ngo-2025.

❓Ikhokhiswa kanjani intela izabelo?

Izabelo ezikhokhelwa abaphathi nozakwethu zingaphansi kwentela eyodwa ye-flat-rate (i-PFU) engu-30% ehlanganisa: 12,8% yentela yeholo, u-17,20% yeminikelo yezenhlalakahle .

Ingabe Izabelo Ziyakhokhiswa?