Yiyiphi intengiso yezoshishino eyona nto ibhetele kwi shishini lakho elincinci?
Eli nqaku lichaza uhlobo ngalunye lokuthengiswa kwaye lufanisa le mibini.
I-Asset Sale
Kwixabiso lempahla, uthengisa i- asethi ehlukileyo leyo ishishini.
Iimpahla zi nokuba:
- ezibonakalayo , ezifana nomhlaba, izakhiwo, izixhobo, imali, utyalo-mali, kunye nempahla,
- engabonakaliyo , njengobungqina boshishino lakho lwakhiwe ngexesha lokusebenza kwalo, uluhlu lwabathengi, amalungelo olungelo lobunikazi , kunye neentengiso .
Ukuba lakho ishishini alihlanganisiwe (oko kukuthi i- proprietorship okanye yintsebenziswano yedwa ), ukuthengiswa kwempahla yintengiso yokuthengisa kuphela kuba kungekho zatifikethi zobunini zokudluliselwa kwintengiso.
Ukuza nexabiso lokuthengisa kweshishini, ii-asethi ezahlukeneyo zoshishini zikhethwe ngabanye.
Nantsi umzekelo olula wendlela intengo yokuthengisa isetyenziselwa ukuthengiswa kwempahla. Makhe sicinge ukuba ufuna ukuthengisa inja yakho yokuphatha ishishini. Uhlu lweempahla zakho lunokubonakala ngathi:
| Asset | Xabiso |
| Izixhobo | $ 10,000 |
| Inventory | $ 2,000 |
| Ii-akhawunti zamkelekile | $ 4,000 |
| Iilori zokuhambisa | $ 12,000 |
| Uphawu lokuthengisa | $ 10,000 |
| Ukuxolelwa | $ 20,000 |
| Iyonke: | $ 58,000 |
Ukujonga umzekelo, uyakwazi ukubona ngokukhawuleza into evelayo elula (dwelisa zonke izinto zakho kunye nezinto ezikufaneleyo kunye nazo zonke ukufikelela kwixabiso lakho lokuthengisa).
Uyazi njani, umzekelo, ukuba ubumnandi boshishino lwakho lufanelekile kuma-20,000? Kwaye nangona ucinga ukuba kunjalo, uza kubonisa njani ukuba kumthengi onokubona obaluleke kangaka kwixabiso elingenakwenzeka kwi-asethi engenakwenzeka ukuba angqongqole intengo yakho yokuthengisa?
Le ngenye yezizathu ukuba kuqikelele ukufuna uncedo lwezobuchule ekuncedeni ukuvavanya nokuthengisa ishishini lakho.
Ukuthengiswa kweefayili yecala
Ukusuka kwimbono ye-asethi yintengiso yokuthengisa i-propetorship yodwa ingabunzima:
- Ekubeni akukho ntlukwano phakathi kweempahla zezobuqu kunye nezoshishino kwi-proprietorship yedwa, iingxaki ezinokuvela xa kuziwa ekudluliseni impahla ebonakalayo. Ngokomzekelo, ukuba ishishini liye laqhutyelwa ekhaya okanye kwisakhiwo kwisakhiwo somnini, ukuyeka i-asethi ekuthengiseni ishishini kuyinkinga. Ngokufanayo, umninimandla unqwenela ukugcina ezinye iimpahla ezinjengezithuthi okanye izixhobo zokusebenza.
- Ngenkcazo i-proprietorship yodwa yinto yoshishino lomntu oyedwa kwaye ngokokuba izakhono zomnini kunye namava kaninzi ziba yinto eninzi okanye yonke inzuzo yoshishino. Kule meko, ingaba yintengiso engekho engabonakaliyo kwintengiso enzima kakhulu ukuyixabisa. Njengomzekelo, umcebisi wezezimali ofuna ukuthengisa ibhizinisi lakhe unokubeka ixabiso eliphezulu ekunokuluhlu olubanzi lwabaxumi, kodwa abathengi abanako ukuxabisa izakhono kunye namava omnini omtsha ngokugqithiseleyo kwaye banqume ukuthatha ishishini labo kwenye indawo.
Ukuthengiswa Kwezabelo (Amashishini Ahlanganisiwe kuphela)
Olunye uhlobo lweentengiso zentengiso, isahlulo sokuthengiswa (esaziwa nangokuthengiswa kwempahla), yenza lula izinto kuba uthengisa izabelo zoshishino, kunokuba ziphathwe kwiimpahla zayo.
Oku kunokuba yinzuzo kuba zonke izibophelelo zoshishino zifakiwe kwiintengiso ukuze ube ngumthengisi, unokucima ngokupheleleyo ishishini.
Kwaye ukuthengiswa kwesabelo kunokunceda kakhulu ukuhlawula irhafu njengoko unakho ukuhlawula irhafu kwintengiso xa ungumhlali waseCanada kwaye ungasebenzisa i-$ 750,000 yokufumana i-capitaltime exemption for the cover.
Ukubanjwa okubonakalayo kwisabelo sokuthengisa, nangona kunjalo, kukuba ibhizinisi lakho kufuneka lifakwe ukuba lithengiswe ngale ndlela. Ngoko ukuba njengamanje unelungelo lobunikazi okanye ubambiswano ofuna ukuthengisa, unokufisa ukulungiswa kweshishini njengenkampani yokuqala. Jonga indlela yokufaka iCanada .
( IiFom zobunini beCandelo laseKhanada linikeza iinkcukacha malunga nokuthengiswa kwegama kuphela, ubambiswano kunye nezakhiwo zoshishino.)
Ukuthengiswa kweAset vs Share Sale
Isishwankathelo ke:
- Ukuthengiswa kwempahla kunokusetyenziswa ukuthengisa nayiphi na ishishini leshishini; isahlulo sokuthengisa singasetyenziselwa ukuthengisa ishishini elifakiwe .
- Kwixabiso lentengiso, unokukhetha oko uthengisa ngezinga. Ngokomzekelo, unokufuna ukugcina igama loshishini, okanye enye i-asethi ethile. Kwintengiso yesabelo, lonke ishishini lidlulisela kubani abatsha, kuquka izinto ezifana negama lebhizinisi .
- Kwintengiso yesabelo, amatyala athengiswa kunye nalo lonke ushishino; kwimpahla yentengiso, izinto eziphathekayo zithengiswa, oku kuthetha ukuba umnini-mvelaphi usenokuba noxanduva lwamatyala e-shishini.
- Ubulumko bentlawulo, kwi-share share sale, kukho inkokhelo ehlawulwayo kwi-shishini lakho ingahlawulwa irhafu ukuba uyakwazi ukuyibhala phantsi usebenzisa i-capitaltime exemption. Kwixabiso lokuthengiswa kweempahla, oku akunjalo kuba izinto zezoshishino ziya kuthinteka yimithetho ye- Capital Cost Allowance .
Funa amacebiso ngaphambi kokuba uthengise ishishini lakho
Zombini iintlobo zentengiso yeentengiso ziya kuba neempembelelo zerhafu; kufuneka ufune isiluleko se-accounting kunye / okanye abaqeqeshi bezomthetho ukuchonga uhlobo oluthile lokuthengiswa kweeshishini kwimeko yakho.