Tuzabamenyesha gusa amakuru mashya kandi ahishuye kuri wewe.
Ubwongereza bw’Ubwongereza na Irilande y'Amajyaruguru, bakunze kwita Ubwongereza (UK), ni igihugu cyigenga mu Burayi bw’iburengerazuba. Ubwongereza burimo ikirwa cy’Ubwongereza, igice cy’amajyaruguru y’iburasirazuba bwizinga rya Irilande hamwe n’ibirwa byinshi bito. Umurwa mukuru w’Ubwongereza n’umujyi munini ni London, umujyi n’ikigo cy’imari ku isi gifite abaturage miliyoni 10.3.
Ubuso bwa kilometero kare 242.500, Ubwongereza nicyo gihugu cya 78 mu bihugu byigenga ku isi. Ibihugu by’Ubwongereza birimo: Ubwongereza, Scotland, Wales, Irilande y'Amajyaruguru.
Nicyo gihugu cya 21 gituwe cyane, aho abaturage bagera kuri miliyoni 65.5.
Ururimi rwemewe rw’Ubwongereza ni Icyongereza. Bigereranijwe ko 95% byabatuye Ubwongereza ari abavuga Icyongereza bavuga ururimi rumwe. 5.5% by'abaturage bavuga ko bavuga indimi zazanywe mu Bwongereza biturutse ku bimukira vuba aha.
Ubwongereza ni ubwami bugendera ku itegekonshinga hamwe na demokarasi ishinga amategeko. Ubwongereza ni igihugu cyunze ubumwe ku ngoma ya cyami. Umwamikazi Elizabeth wa II ni umwami akaba n'umukuru w’igihugu cy’Ubwongereza, ndetse n’umwamikazi w’ibindi bihugu cumi na bitanu byigenga bya Commonwealth.
Ubwongereza bufite guverinoma ishinga amategeko ishingiye kuri gahunda ya Westminster yiganye ku isi yose: umurage w'Ingoma y'Ubwongereza.
Inama y'Abaminisitiri isanzwe ikurwa mu bayoboke b'ishyaka rya minisitiri w’intebe cyangwa ihuriro kandi ahanini ikomoka mu mutwe w’abadepite ariko buri gihe ikava mu mitwe yombi y’abadepite, abaminisitiri bakaba ari bo bombi bashinzwe. Ubutegetsi nyobozi bukoreshwa na minisitiri w’intebe n’inama y’abaminisitiri, bose bakaba bararahiye mu nama ya Privy y’Ubwongereza, bakaba Minisitiri w’ikamba
Ubwongereza bufite amategeko atatu atandukanye: amategeko yicyongereza, amategeko ya Irilande y'Amajyaruguru n’amategeko ya Scots.
Soma kandi: Gutangiza ubucuruzi mubwongereza nkumunyamahanga
Ubwongereza bufite ubukungu bwisoko bugengwa igice. Ukurikije igipimo cy’ivunjisha ku isoko, Ubwongereza n’igihugu cyateye imbere kandi gifite ubukungu bwa gatanu ku isi n’ubukungu bwa cyenda n’ubukungu bugura uburinganire.
London ni imwe muri "centre de santé" eshatu zubukungu bwisi (kuruhande rwumujyi wa New York na Tokiyo), kandi nikigo kinini cy’imari ku isi - hamwe na New York - kirata GDP nini mu Burayi. Urwego rwa serivisi z’Ubwongereza rugize hafi 73% bya GDP mu gihe ubukerarugendo ari ingenzi cyane ku bukungu bw’Ubwongereza, aho Ubwongereza buza ku mwanya wa gatandatu mu bihugu bikurura ba mukerarugendo ku isi, mu gihe London ifite abashyitsi mpuzamahanga basura umujyi uwo ari wo wose ku isi.
Pound yo mu Bwongereza (GBP; £)
Nta kugenzura kuvunja bibuza kohereza amafaranga mu Bwongereza cyangwa hanze yacyo, nubwo umuntu wese utwaye amafaranga ahwanye n’amayero 10,000 cyangwa arenga iyo yinjiye mu Bwongereza agomba kubitangaza.
Umujyi wa London ni kimwe mu bigo by'imari binini ku isi. Canary Wharf ni kimwe mu bigo bibiri by’imari by’Ubwongereza hamwe n’Umujyi wa London.
Banki y'Ubwongereza ni banki nkuru y'Ubwongereza kandi ishinzwe gutanga inoti n'ibiceri mu ifaranga ry'igihugu, pound sterling. Pound sterling nifaranga rya gatatu rinini ku isi (nyuma y’amadolari ya Amerika na Euro).
Urwego rwa serivisi z’Ubwongereza rugizwe na 73% bya GDP mu gihe ubukerarugendo, imari ari ingenzi cyane ku bukungu bw’Ubwongereza, aho Ubwongereza buza ku mwanya wa gatandatu mu bukerarugendo bukuru ku isi, mu gihe London ifite abashyitsi mpuzamahanga basura umujyi uwo ari wo wose ku isi.
Soma birenzeho: Konti y'abacuruzi mu Bwongereza
Amasosiyete yo mu Bwongereza agengwa n’amategeko agenga amasosiyete 2006. Inzu y’amasosiyete yo mu Bwongereza n’ubuyobozi buyobora. Sisitemu yamategeko ni amategeko asanzwe.amasosiyete yaUK niyo yoroshye kandi yoroheje yamasosiyete kwinjiza mumuryango w’ubumwe bw’ibihugu by’Uburayi no gusura Ubwongereza ntabwo bisabwa kwinjiza sosiyete yawe.
One IBC itanga serivisi zo mu Bwongereza hamwe n’ubwoko bwa Private Limited, Public Limited na LLP (Ubufatanye Buke).
Isosiyete yigenga y’Ubwongereza ntishobora gukora ubucuruzi bwa banki, ubwishingizi, serivisi z’imari, inguzanyo z’umuguzi, na serivisi zisa cyangwa zijyanye nayo.
Isosiyete ntigomba kwandikwa hakurikijwe iri tegeko mu izina niba, nk'uko umunyamabanga wa Leta abibona (a) imikoreshereze y’isosiyete byaba ari icyaha, cyangwa (b) birababaje.
Izina ryisosiyete ntoya nisosiyete rusange igomba kurangirana n "sosiyete isanzwe" cyangwa "plc".
Izina ryisosiyete ntoya nisosiyete yigenga igomba kurangirana na "limited" cyangwa "ltd."
Amazina yabujijwe arimo ayerekana kugoboka umuryango wibwami cyangwa bivuze gufatanya nubutegetsi bukuru cyangwa bwibanze bwu Bwongereza. Izindi mbogamizi zishyirwa kumazina asa cyangwa asa cyane nisosiyete isanzweho cyangwa izina iryo ariryo ryose ryafatwa nkigitutsi cyangwa ryerekana ibikorwa byubugizi bwa nabi. Amazina akurikira cyangwa ibikomokaho bisaba uruhushya cyangwa ubundi Burenganzira bwa Guverinoma: "ubwishingizi", "banki", "umugiraneza", "kubaka sosiyete", "Urugereko rw'Ubucuruzi", "gucunga ikigega", "ubwishingizi", "ikigega cy'ishoramari" , “Inguzanyo”, “komini”, “ubwishingizi”, “kuzigama”, “kwizerana”, “abashinzwe umutekano”, “kaminuza”, cyangwa indimi zabo zihwanye n’umunyamahanga usabwa kwemererwa bwa mbere.
Amashirahamwe yo mu Bwongereza akwiye kwitega ko amwe mumakuru yisosiyete azoshikirizwa abanyagihugu.
Kubera ko abayobozi babiri bagenwe, umuyobozi mukuru n’umunyamabanga bagomba gushyirwaho n’umuryango w’Ubwongereza kandi bagafatwa ko bagomba kuryozwa ibintu bimwe na bimwe by’isosiyete, amakuru yabo ashyirwa ahagaragara.
Konti yisosiyete nayo igomba gutangwa kandi irashobora kuboneka kugirango igenzurwe nabaturage.
Intambwe ya 1: Hitamo ibyibanze byumuturage / Uwashinze amakuru yubwenegihugu nizindi serivisi zinyongera ushaka (niba zihari).
Intambwe ya 2: Iyandikishe cyangwa winjire hanyuma wuzuze amazina yisosiyete numuyobozi / umunyamigabane (s) hanyuma wuzuze aderesi yishyuza nibisabwa bidasanzwe (niba bihari).
Intambwe ya 3: Hitamo uburyo bwo kwishyura (Twemera kwishyurwa ukoresheje Ikarita y'inguzanyo, Ikarita yo kwishyura, PayPal cyangwa Transfer).
Intambwe ya 4: Uzakira kopi yoroshye yinyandiko zikenewe zirimo: Icyemezo cyumushinga, Kwiyandikisha mubucuruzi, Memorandum ningingo zishyirahamwe, nibindi. Noneho, isosiyete yawe nshya mubwongereza yiteguye gukora ubucuruzi. Urashobora kuzana ibyangombwa mubikoresho bya sosiyete kugirango ufungure konti ya banki cyangwa turashobora kugufasha hamwe nuburambe burambuye bwa serivisi ishigikira amabanki.
Passeport ya buri munyamigabane / nyiri inyungu numuyobozi;
Icyemezo cya aderesi ya buri muyobozi naba banyamigabane (Ugomba kuba mucyongereza cyangwa verisiyo yubusobanuro yemewe);
Amazina yatanzwe;
Imari shingiro yatanzwe hamwe nigiciro cyimigabane.
Isosiyete ntishobora gushingwa nk, cyangwa guhinduka, isosiyete igarukira ku ngwate ifite imari shingiro. "Umubare ntarengwa wemewe", ugereranije n’agaciro k’izina ry’imari shingiro yatanzwe na sosiyete rusange ni (a), 000 50.000, cyangwa (b) byateganijwe Euro ihwanye.
Umugabane urashobora gutangwa ufite agaciro konyine. Imigabane yabatwaye ntabwo yemerewe.
Isosiyete yigenga igomba kuba ifite byibura umuyobozi umwe.Isosiyete rusange igomba kugira nibura abayobozi babiri.
Isosiyete igomba kuba ifite byibura umuyobozi umwe numuntu usanzwe. Umuntu ntashobora kugirwa umuyobozi wikigo keretse yujuje imyaka 16.
Soma birenzeho: Serivisi zo gutoranya abatoranijwe mu Bwongereza
Abanyamigabane ba societe y'Ubwongereza barashobora kuba ibigo cyangwa abantu kugiti cyabo.
Niba isosiyete ntoya yashinzwe hashingiwe ku itegeko ry’amasosiyete 2006 ifite umunyamuryango umwe gusa niho hazandikwa mu gitabo cy’isosiyete y’abanyamuryango, hamwe n’izina na aderesi by’umunyamuryango wenyine, itangazo rivuga ko isosiyete ifite umunyamuryango umwe gusa.
Amazina yabayobozi nabanyamigabane atangwa mubitabo byabanditsi.
Kuva ku ya 1 Mata 2015 hari umusoro umwe w’isosiyete wa 20% ku nyungu z’uruzitiro rutari impeta. Mu ngengo y’imari y’impeshyi 2015, guverinoma yatangaje amategeko ashyiraho igipimo cy’imisoro y’isosiyete (ku nyungu zose usibye inyungu z’uruzitiro rw’impeta) kuri 19% mu myaka itangira ku ya 1 Mata 2017, 2018 na 2019 naho 18% mu mwaka utangira ku ya 1 Mata 2020 . Mu ngengo y’imari ya 2016, guverinoma yatangaje ko izakomeza kugabanuka ku gipimo cy’imisoro y’isosiyete (ku nyungu zose usibye inyungu z’uruzitiro) mu mwaka utangira ku ya 1 Mata 2020, igena igipimo cya 17%.
Ibigo bigomba kubika inyandiko zibaruramari no gutanga konti kugirango bigenzurwe nabaturage. Amashirahamwe yo mu Bwongereza asabwa gutanga imenyekanisha ryimisoro yumwaka kandi akabika buri mwaka imisoro n’imari mugihe hagenzuwe.
Amashirahamwe yo mu Bwongereza agomba kugira umukozi wanditse hamwe na aderesi y'ibiro byaho. Iyi aderesi izakoreshwa mubisabwa serivisi zitangwa hamwe namatangazo yemewe.
Ubwongereza bufite amasezerano y’imisoro inshuro ebyiri kurusha ibindi bihugu byigenga.
Intego y'Isosiyete ni ukwishora mu gikorwa icyo ari cyo cyose cyangwa ibikorwa bitabujijwe n'amategeko. Nta mbogamizi zo gukora ubucuruzi imbere cyangwa hanze y’Ubwongereza n’amasosiyete yo mu Bwongereza.
Isosiyete yawe cyangwa ishyirahamwe bigomba gutanga imenyekanisha ryimisoro yisosiyete niba ubonye 'integuza yo gutanga imenyekanisha ryimisoro yisosiyete' muri HM Revenue na gasutamo (HMRC). Ugomba gukomeza kohereza imenyekanisha niba ufite igihombo cyangwa udafite umusoro wikigo ugomba kwishyura.
Igihe ntarengwa cyo kumenyekanisha imisoro ni amezi 12 nyuma yigihe cyo kubara kirangiye. Uzagomba kwishyura ibihano niba wabuze igihe ntarengwa.
Hariho igihe ntarengwa cyo kwishyura fagitire yimisoro. Mubisanzwe ni amezi 9 numunsi umwe nyuma yigihe cyibaruramari.
Uzagomba kwishyura ibihano niba udatanze imenyekanisha ryimisoro ya sosiyete mugihe ntarengwa.
Igihe nyuma yigihe ntarengwa | Igihano |
Umunsi 1 | £ 100 |
Amezi 3 | Andi £ 100 |
Amezi 6 | HM Revenue na gasutamo (HMRC) izagereranya fagitire y’imisoro yawe kandi yongereho igihano cya 10% umusoro utishyuwe. |
Amezi 12 | Indi 10% yumusoro utishyuwe |
Niba imenyekanisha ryimisoro ryatinze amezi 6, HMRC izandika ikubwire umubare wumusoro wibigo batekereza ko ugomba kwishyura. Ibi byitwa 'kugena imisoro'. Ntushobora kujuririra.
Ugomba kwishyura Umusoro wishyirahamwe kandi ugatanga imenyekanisha ryimisoro. HMRC izongera kubara inyungu nibihano ugomba kwishyura.
Buri gihe twishimira kuba inararibonye muri Serivise yimari nubucuruzi itanga isoko mpuzamahanga. Turaguha agaciro keza kandi karushanwe kuri wewe nkabakiriya baha agaciro kugirango uhindure intego zawe mubisubizo hamwe na gahunda y'ibikorwa isobanutse. Igisubizo cyacu, Intsinzi yawe.