UMthetho weNguqulelo weRhafu ka-2017 wenza utyalo olunzulu kwiindleko zokuzonwabisa kunye neendleko ezininzi zokuzonwabisa azange zisuswe. Ukuqala ngunyaka werhafu ka-2018, yintoni eye yatshintsha:
- Imini yeshishini ishicilelwe kwi-50%. Ngoko, ishishini okanye umthengisi angathatha umxhasi ukuya kwidlo sasemini ukuba axubushe ishishini kunye nomqeshwa odla isidlo sasemini ngelixa ehambayo abuye ahluthe.
- Kodwa ukuthatha umthengi okanye umthengi "kumava" akusekho. Umzekelo, ibhokisi ekwi-ballpark, amathikithi ekhonsathini, okanye ukuphuma kwegalufu kunye nabaxumi akuyi kuhluthwa. Ukuze kucace, iindleko zokuzonwabisa kwabaxumi azinakuthi zichithwe njengeendleko zokuzonwabisa zoshishino.
Yintoni efunekayo ukukhupha iindleko zokuzonwabisa?
Amashishini angathatha iindleko zokuzonwabisa konxibelelwano lwabathengi, abahlobo bamashishini kunye nabasebenzi, ukuba umnini-shishini unokubonisa ukuba iindleko ziyi:
- iindleko "eziqhelekileyo neziyimfuneko" , kunye
- ukuba iindleko zidibana novavanyo oluchanekileyo, ngokuthe ngqo kunye nxu lumene nezoshishino.
Khangela ezi mfuno ngokufutshane:
Okokuqala, iindleko zokuzonwabisa kufuneka zibe ziindleko zoshishino eziqhelekileyo kunye neemfuneko. Okokuthi, i-IRS ithi iindleko kufuneka ziqheleke kwaye zamukelwe kwizorhwebo okanye kwishishini kwaye luncedo kwaye lufanelekile kwishishini.
Iindleko akufuneki ukuba zifuneke zibonwe ziyimfuneko.
Ukutshatyalaliswa, Ukubonisa nokuba eso siganeko sasiqhutyelwe kwisicwangciso sezoshishino (i-ofisi, umzekelo), nokuba kukho injongo ecacileyo yoshishino lokuzonwabisa, ukuxubusha ishishini, kwaye ukuba injongo yayiyinzuzo okanye inzuzo yoshishino.
Umthetho omtsha werhafu uvumela nenkampani ukuba idle iindleko zokuzonwabisa ukuze kuxhamle abasebenzi, ngaphandle kwabasebenzi abaxhamliweyo kakhulu. Ngokomzekelo, i-picnic yakho yenkampani okanye iqela leeholide labasebenzi liyakwazi ukudibana novavanyo. Isidlo esinomdla kubaqeshwa kwiofisi yakho okanye kwenye indawo kwindawo yakho yezoshishino ngenjongo yokubonisa iindleko zabasebenzi ziyakuthi zichithwe njengendleko yezoshishino kwaye iya kuba yi-100% echithwayo. Kodwa injongo ephambili yokuzingela okanye uhambo lokuloba ayikwazi ukuhambelana ngqo kwi shishini lakho. Lezo zindleko azizange zenzeke, kwaye ziyaqhubeka zingabikho, zichithwe.
Iindleko zoLonwabo ngokuThengisa nokuThuthukiswa kweNdleko
Ukuba ishishini lakho ligcina uluntu jikelele ngenjongo yentengiso okanye ukukhushulwa, le ndleko ichithwa ngokupheleleyo njengendleko yoshishino.
Ngokomzekelo, ukuba ivenkile yengubo yabantwana ihlawula iindleko zokuqesha i-clown kwingingqi yomphakathi, enokuthi ithathwa njengophuhliso kunokuzonwabisa.
Indlela yokukhupha iindleko zoRhwebo zoThutho
Ukukhawuleza iindleko zokuzonwabisa zoshishino, kufuneka ukwazi ukubonakalisa injongo yoshishino (phantsi kovavanyo olufanelekileyo njengoko kuchaziwe ngasentla) kunye
- inani lemali nganye,
- umhla kunye nendawo yokuzonwabisa, kunye
- ubudlelwane bezoshishino zabantu.
Ngaphandle kobu bungqina, i-IRS inokuyinqanda le ntlawulo (yikhuphe irhafu yakho yentlawulo).
Ngokona nxalenye, iindleko zokuzonwabisa zithathwa kwi-50%. Oko kukuthi, unokukrazula kuphela isiqingatha seendleko zelo feshini yeofisi. Ukutya kwezoshishino kuyancitshiswa kwi-50%.
Ezinye iindleko zokuzonwabisa zichithwa ngokupheleleyo. Umcimbi wenkampani apho abamenywayo bayamenywa kwi-100%. Ukuhamba uye kwi-event yezoronti ye-100% ichithwe.
Iindleko zoLonwabo ezingabonakaliyo
Ezinye iindleko zoononophelo azithengi nakwezinye izinto.Emzekelo, ukuba uya kwixesha lokuzonwabisa xa uhamba ebhizinisini, lo mzulonwabo awunakucatshulwa.
Kwakhona, ukuba uya kwixesha lokuzonwabisa xa ucinga ngeendawo zokushishina okanye uphando kwishishini, awukwazi ukususa isiganeko nje ngokuba unonwabo xa ungaqalanga ishishini.
Futhi "ukuzonwabisa okuqhenqileyo kunye nokuziqhenkcezayo" akunakucatshulwa. Kwaye xa ukhe uzibuza ngokuzonwabisa kwabaxhasi kwi-yacht yakho , i-IRS mhlawumbi ayiyi kuvumela ukuncitshiswa ekuthengeni i-yacht, kodwa inokuvumela iindleko zokuzonwabisa.
Ukuzithengisa abasebenzi kunye nezoLonwabo
Ukuba usebenza ngokuzimeleyo (kungekhona umqeshwa wenkampani), iindleko zakho zokuzonwabisa ezithintekayo azixhomekeke kumyinge we-50% ukuba zonke ezi zilandelayo zihambelana:
- Ezi ndleko zidibene nomsebenzi wakho njengonkontileka ozimeleyo
- Uhlawulwa okanye unikezelwa isibonelelo seendleko malunga neenkonzo ozenzayo, kwaye
- Unika iirekhodi ezaneleyo zezi ndleko kumthengi wakho okanye kumthengi.
Ukugcina iiRekhodi zezoThutho zoRhwebo
Nje ngezinye iindleko zoshishino, kufuneka ugcine iirekodi ezicwangcisekileyo ukubonisa indlela ukuzonwabisa okudlula ngayo uvavanyo oluchanekileyo okanye uvavanyo oluhambelana nalo. Iirekhodi ezilungileyo zihlala ngexesha (ngexesha), lichaza injongo ethile yezoshishino.
Ngokomzekelo, ukuphawula kwinqwaphulo-mali evela kumthengi kunye nenqaku lakho kwilwayo ukuba injongo yenkampani yeholide yonyaka iyakunceda.
Ngolunye ulwazi
Funda ngokubanzi malunga neemfuno zokugcina irekhodi zokuncitshiswa kweendleko zoshishino.
Ukufumana iinkcukacha ezithe vetshe malunga nezindleko zokuzonwabisa, khangela i-IRS Publication 463. Khangela ukuqinisekisa ukuba ukhangele ngenguqu ye-2018, equka amalungiselelo omthetho werhafu.
Ukuzikhusela. Ulwazi kunye nemizekelo kweli nqaku akufanele kuthathwe njengengcebiso yerhafu. Umthetho omtsha werhafu uyinkimbinkimbi kwaye yonke imeko yezoshishino iyingqayizivele. Ngaphambi kokuba uthabathe iindleko zoshishino, tshekisha ngeteksi yakho yerhafu.