Mapangano amisonkho iwiri ku Malta: Makina ogwira ntchito

Makampani a Malta atha kupindula ndi:

• Kuchita mosagwirizana, kuphatikiza dongosolo la ngongole yothandizira misonkho
• Mgwirizano Wapawiri Wamsonkho
• Ndondomeko Ya Misonkho Yachilendo Yachilendo (FRFTC)

Mpumulo umodzi

Njira yothandizirana yophatikizira limodzi imapanga mgwirizano wapawiri pakati pa Malta ndi mayiko ambiri padziko lonse lapansi omwe amapereka ngongole yamsonkho ngati misonkho yakunja yakhala ikuvutika mosasamala kanthu kuti Malta ili ndi mgwirizano wapawiri wamsonkho kapena ayi. Kuti mupindule ndi chithandizo chamayiko awiri, okhometsa misonkho ayenera kupereka umboni wosangalatsa Commissioner kuti:

• kuti ndalama zimachokera kutsidya kwa nyanja;
• kuti ndalama zidasowa msonkho wakunja; ndipo
• kuchuluka kwa misonkho yakunja kudavutika.

Misonkho yakunja imabwezeredwa kudzera mwa ngongole motsutsana ndi misonkho yomwe imayenera kulipidwa ku Malta pa ndalama zonse zomwe mungalandire. Ngongole sizipitilira chiwongola dzanja chonse cha msonkho ku Malta pazopeza zakunja.

Pangano la Misonkho yochokera ku OECD

Pakadali pano, Malta yasayina mapangano opitilira msonkho opitilira 70. Mapangano ambiri amatengera mtundu wa OECD, kuphatikiza mapangano omwe adasainidwa ndi mayiko ena a EU.

Werenganinso: Kuwerengera ku Malta

EU Parent and Subsidiary Directive

Monga membala membala wa EU, Malta yatenga EU Parent-Subsidiary Directive yomwe imapereka magawo opitilira malire kuchokera kumakampani ena kupita kumakampani ena a EU.

Chidwi ndi Malipiro a Directive

The Interest and Royalties Directive imalipira chiwongola dzanja komanso ndalama zachifumu zomwe zimaperekedwa ku kampani m'boma lomwe silili misonkho m'boma lomwe lili mgululi.

Kutenga nawo gawo Kumasulidwa

Makampani okhala ndi Malta atha kupangidwa kuti azigawana m'makampani ena ndipo kutenga nawo mbali m'makampani ena kumatha kutenga nawo mbali. Makampani Ogwira Ntchito omwe amakwaniritsa chilichonse mwazomwe zatchulidwazi atha kupindula ndi kuchotserako kutenga nawo mbali potengera malamulo omwe akutenga nawo mbali pazopeza pamalipiro amenewo ndi phindu lomwe lingapezeke potengera izi:

• kampani imakhala ndi 5% yokha yamakampani omwe likulu lawo limagawika magawo onse, zomwe zimapatsa mwayi wokhala 5% mwa magawo awiri aliwonsewa ("Ufulu wokhala ndi ufulu")
  • ufulu wovota;
  • phindu lomwe lingagawidwe; ndipo
  • katundu wopezeka kuti adzagawidwe pomaliza; kapena
• kampani ndi yomwe imagawana nawo masheya mu kampani, chifukwa chake ili ndi ufulu wofunsa kuti tipeze ndalama zonse zomwe kampaniyo imagawana nawo malinga ndi malamulo adziko lomwe magawo ake amakhala ; kapena
• kampani ndi yomwe imagawana masheya mu kampani, chifukwa chake ili ndi ufulu kukana kaye ngati zingachitike, kuwomboledwa, kapena kuchotsedwa kwa zonse zomwe kampaniyo sinasungidwe ndi kampaniyo; kapena
• kampani imagawana masheya mu kampani ndipo ili ndi ufulu wokhala pa Board kapena kusankha munthu wokhala pa Board ya kampaniyo ngati director; kapena
• kampani ndi yomwe imagawana masheya omwe amakhala ndi ndalama zoyimira ndalama zokwana € 1,164,000 kapena zofanana ndi ndalama zakunja, monga patsiku kapena masiku omwe zidapezedwa, pakampani ndipo zomwe zikusungidwa pakampani ziyenera kusungidwa kwakusokonekera kwa masiku osachepera 183; kapena
• kampani imagawana nawo masheya pakampani ndipo komwe amakhala ndi magawo oterewa amapititsa patsogolo bizinesi yawo ndipo kusungidwa sikungokhala ngati malo ogulitsa ndi cholinga chongogulitsa.
  Gawo logawana limagwirira ntchito pakampani yomwe si kampani yanyumba ndipo imapatsa mwayi wogawana nawo gawo pazaka zitatu zilizonse izi: ufulu wovota, ufulu wopeza phindu kuti ugawidwe kwa omwe akugawana nawo komanso ufulu wazinthu zomwe zingagawidwe pakutha kwa kampaniyo.

Kuchotseredwa nawo kungagwiritsidwenso ntchito m'malo ena omwe atha kukhala mgwirizano wocheperako wa ku Malta, gulu lokhalamo anthu lokhala ndi zikhalidwe zofananira, ngakhale galimoto yothandizirana yomwe mavuto azachuma ali ochepa, bola kugwirako kukwaniritse zofunikira zakhululukidwe zomwe zatchulidwa pansipa:

• amakhala kapena akuphatikizidwa mu EU;
• imakhoma msonkho wina wakunja pamlingo wosachepera 15%; kapena
• ndalama zosakwana 50% zimachokera ku chiwongola dzanja kapena mafumu.

Pamwambapa pali madoko otetezeka. Zikakhala kuti kampani yomwe ikuchitirako zomwe zikuchitika sizikugwera m'modzi mwa madoko omwe atchulidwawa, ndalama zomwe zimachokera ndiye kuti sizingakhomeredwe misonkho ku Malta ngati zinthu zili pansipa zikwaniritsidwa:

• Zogawana zomwe kampani yomwe siinakhalemo siziyenera kuyimira ndalama zabizinesi; ndipo
• kampani yomwe sikukhalamo kapena chiwongola dzanja chake chokha chimakhala chokhomera msonkho pamlingo wosachepera 5%

Misonkho Yanyumba Yanyumba Yachilendo

Makampani omwe amalandila ndalama zakunja atha kupindula ndi FRTC, bola ngati atapereka satifiketi ya owerengetsa ndalama yonena kuti ndalamazo zidachokera kutsidya kwa nyanja. Makina a FRFTC amatenga msonkho wakunja wovutika ndi 25%. Misonkho ya 35% imakhomeredwa pamalipiro amakampani omwe adakwezedwa ndi 25% FRFTC, pomwe ngongole ya 25% imagwiritsidwa ntchito motsutsana ndi msonkho waku Malta.

Werengani zambiri:

• Ubwino wokhazikitsa bizinesi ku Malta
• Kulembetsa kampani ku Malta