Abakhokhi bentela yentela ngemali engenayo siqu (i-income tax eRussia)

izakhamuzi Russian ukusebenza ngaphansi inkontileka zabasebenzi, ukuhlinzeka amasevisi ngaphansi kwezinkontileka zombango noma, isibonelo, ne yokudayisa ibhizinisi noma impahla, kungadingeka akhokhe intela yengeniso. Ngaphezu kwalokho, abakhokhi bentela nalokuvalelwa wokubika ngaphansi izinkokhelo ezifanele Federal Tax Service Russian Federation. Yiziphi izici of ekubalweni intela yengeniso? Uyini nokuxhumana ethize yezihloko inkokhelo yayo Federal Tax Service Russian Federation?

Uyini ngentela edonswa eholweni noma imali yentela siqu?

Abakhokhi bentela imali yentela siqu (intela emiholweni sabantu zemvelo) uhlu izinkokhelo isimo ngesisekelo ngenzuzo etholakele ngesimo amaholo, isinxephezelo ngaphansi kwezinkontileka komthetho we-civil, uzuza ku ukuthengiswa kwempahla. PIT - izinkokhelo ezihlobene isigaba sikahulumeni. Wathi Federal Tax Service ekuxhumaneni ngqo izakhamizi noma intela ejenti (avame - abaqashi). Ngatadisha ngokuningiliziwe imininingwane engenayo esuka lapho kufanele nikhokhe intela, bentela PIT.

Yini imali NDLF ndaba?

Imali engenayo, kuncike amacala, okukhulunywa ngakho, libhekwa ngamaqembu amabili eyinhloko izimali - labo etholwe payers ensimini ka WaseRussia nalabo ezizuzwa izakhamuzi phesheya, futhi ukuba ngokuhambisana nomthetho we Russian Federation kubhekwe intela. I bentela yentela ngemali engenayo siqu kungase kudingeke isimo ohlala Russian Federation noma umuntu ongelona umhlali.

Income etholakala e-Russia, avame ethulwa:

- njengoba sibonile ngenhla, iholo, isinxephezelo ngaphansi civil umthetho ukuthengiselana, ukuqhutshwa kusuka impahla yokuthengisa;

- izinzuzo wathola ngaphakathi ibhizinisi;

- engenayo i usomabhizinisi ngamunye, etholwe kohlaka uhlelo ezivamile intela;

- umshwalense izinkokhelo;

- izimali kusukela iqashwe komhiaba ivikelwe yi-copyright;

- iholo kusukela ukuqasha impahla;

- isukela yokuthengisa kwamatayitela.

Futhi, umholo ngaphandle Russian Federation, zingase zimiswe ngezithukuthuku, isimiso, imithombo efanayo imali we Russian Federation: umuntu ongasebenza phesheya, abe ibhizinisi, ukuthenga nokuthengisa ingcebo, izibambiso.

Ezinye izinhlobo zebhizinisi ezihilela payers yentela ngemali engenayo siqu lungekho ngaphansi intela. Ngokwesibonelo, lawa izimali ukuthi zihlobene ukudayiswa ubuhlobo impahla ngaphakathi kohlaka ne iqhaza okuthile kwezihlobo eziseduze, uma asikhulumi ngobuhlobo umsebenzi phakathi kwazo.

Payers yentela ngemali engenayo siqu ethulwa ezigabeni ezahlukene izakhamuzi. Masitadishe kanjani umthetho ichaza isimo sabo.

Payers yentela ngemali engenayo siqu

Abakhokhi bentela yentela ngemali engenayo siqu, njengoba sibonile ngenhla, kukhona oluthathwa ku izakhamuzi Russian futhi izakhamuzi abangenayo lokhu isimo. Kwezinye izimo, umuntu kungokwalabo esigabeni sokuqala noma sesibili?

Ukuze izakhamuzi intela abayizakhamuzi eRussia kanye namazwe angaphandle, okuyizinto ensimini ka Russia izinsuku 183 noma izinyanga esengeziwe 12 ezilandelanayo. Ngesikhathi esifanayo, abantu abahlala kuyo eRussia, kubhekwa ungayembethe ikhefu, uma isakhamuzi ishiya izwe izinyanga kuze kufinyelele 6 ukuqeqeshwa noma zokwelapha, kanye ukusebenza izinkampani wahlanganyela izimayini amasimu sogu lolwandle. Tax izakhamuzi Russian Federation ezibhekwa abombutho ngubani bafeza izabelo zabo phesheya, kanye nabasebenzi zemizimba bahulumende, okuhloswe ngaso uhambo angaphandle ibhizinisi.

PIT amazinga

PIT bentela kungadingeka akhokhe intela embuzweni kwesabelomali Russian Federation njengoba engenayo yemali, kanye nalabo okwethulwa injalo zemvelo. Ukulinganisela ngabanye lingasethwa yezinhlobo ezahlukene ngezimali. Ngokuvamile, intela ekhokhelwa inani 13% nengeniso isakhamuzi. Kodwa kungenzeka amanye amazinga isethelwe ukukhokhelwa embuzweni. Ake sifunde bona ngokuningiliziwe.

Kukhona siqu kwentela engenayo ngesilinganiso 35% wesabelo. Lusebenza uma umuntu wathola imali:

- ngesimo ambikele ekupheleni ilotho;

- ngesimo inzalo zifakwe ebhange, uma zingaphansi kwentela yengeniso;

- bethula akathunyelwa izindleko inzalo ekhokhiwe emalini ebolekwe;

- ngesimo izimali ngoba ukusetshenziswa lwetimali ngemuva wokubambisana umthengi.

PIT futhi kungenziwa ukhokhelwe ngesilinganiso 30%. It efakwe ngokuyinhloko non-izakhamizi. It is esakhokhwa isakhamuzi isimo esifanelekile uma:

- umuntu wathola izinkokhelo kusuka izinzuzo wathola ngaphakathi ukulingana ezindaweni zamabhizinisi, futhi uma nje inkokhelo idividendi Kumiswa izinga ubukhulu 15%;

- a non-ohlala sele asebenze futhi wakhushulelwa amaholo - inqobo nje uma izakhamizi abasebenza izikhundla ezifanayo, intela ngesilinganiso 13%.

Enye, lapho kungenzeka izinga yokukhokha in inani 30% - lapho wentela itfola imali ukuthenga okuthile okufaka ukuthengwa nokudayiswa izibambiso, uma asikhulumi ngokuyobona idividendi - inqobo nje uma amalungelo izivumelwano ezifanele alotshwe akhawunti angaphandle izinkampani.

Can kubhekwe intela zokukhokha ku inani 9%. Kungenzeka, uma yomkhokhi lithole ukuqhutshwa mortgage izibopho.

Ukubika intela yengeniso

Cabanga isici yokubika ngaphansi yokukhokha embuzweni. Okokuqala, kungase Federal Tax Service olunikezwa isimemezelo - uma oluhambisana isigaba ezithile wentela (3-PIT). Le dokhumenti iqukethe ulwazi mayelana iholo ka isakhamuzi, wathola ngezithukuthuku labo noma eminye imithombo.

Declaration 3-PIT kungenziwa olunikezwa wentela kule FTS, kokubili ngokuzimela futhi ngosizo lomqashi wakhe. Bobabili ongakhetha zingenzeka uma, isibonelo, umuntu uphendukela ehhovisi lentela ukuze aklame ebanjwayo. Ngaphezu kwalokho, uma enikezwe ku-FTS wentela 3-PIT - isimemezelo lingasetshenziswa njengoba isisekelo intela eyengeziwe noma izilungiso.

Kwezinye izimo, ukunikezwa idokhumenti efanele kudingekile lapho behumusha. Ngokwesibonelo, abantu bakwamanye amazwe - uhlobo olukhethekile wentela. 3-PIT kumele inikezwe umuntu nge izakhamuzi kwelinye izwe, Federal Tax Service kwenzeka ukuthi evala imisebenzi yayo WaseRussia, okuyinto engenisa imali, futhi travel ngaphandle kwezwe. Nikeza idokhumenti elifanele owezizwe yentela yombuso Izikhungo idinga ngenyanga ngaphambi sokuhamba ehlosiwe ukusuka WaseRussia.

Okuqukethwe isimemezelo 3-PIT

Ebonisa ukuthi ukumenyezelwa intela kuncike isakhamuzi noma abakhokhi bentela-LE? 3-PIT iqukethe lonke ulwazi mayelana iholo komuntu wathola - uma uhambisa idokhumenti ngokwakho, noma uma uthola isimemezelo iyawakha ngumqashi. Lowo Mbhalo wangonyaka we ayikwazi ecacisiwe izinhlobo ngenzuzo, okuyinto, ngokuhambisana nomthetho asikwazi kuthathwe njengoba izinto intela.

Lesi simemezelo fixed idatha ezidingekile ukuhlonza mayelana nale ndaba, akhokhe intela mbuzo. Njengokuthi nje, isibonelo, ikhodi yentela. 3-PIT - Declaration, okungase, njengoba sibonile ngenhla, ethunyelwe Federal Tax Service isakhamuzi mathupha noma umqashi wakhe. Kukhona neminye imininingwane ebalulekile ukuze sichaze ukuthi kuphathelene nani nokukhokhwa kwentela enixoxa ngalo. Ngokwesibonelo - uphawu imali yentela siqu abakhokhi bentela.

Kwezinye izimo, ukubika FTS olunikezwa niqinile, okuyinto has isimo ejenti intela. Kuyini ngokucacile yayo?

Ngobani intela ejenti?

Ngokuhambisana nomthetho we Russian Federation kuya ejenti intela wamukelwe izinhlangano ezingokomthetho kanye osomabhizinisi ngamanye bhalisiwe ne-IRS futhi banomthwalo wemfanelo ukubala lokukhokha komunye oyedwa kwentela yengeniso elihambisana intela futhi ulithumele isabelomali. Akunandaba ukuthi ingabe izinhlangano ngokwabo bentela PIT. Ngokuvamile, isimo intela namanxusa bangabantu amafemu ukuthi kukhona abaqashi. Kwezinye izimo, abantu enesimo ezifanele, owaziwa impahla abaqashile okuqondene isimo noma komasipala.

Tax ejenti aphoqelelwe ukuba ugcine amarekhodi izimali, okuyinto zihlobene ngabantu abathile kulabo noma ezinye zezikhathi zokukhokha, ukusiza ezimweni eshiwo umthetho, izakhamuzi zithola intela ezibanjwayo futhi wenze ulwazi mayelana nabo amarejista ezahlukene. Amafomu amarekhodi akhiwa abagunyaziwe. Ngokuvamile - Federal Tax Service.

Ngakho, Simemetelo intela yengeniso, okuwugcwalisile e amacala ezibekwe ngumthetho abakhokhi bentela - 3-PIT - lithi Federal Tax Service. Ochwepheshe Tax bayatfutfuka nezinye izinhlobo nokubika ngecala embuzweni. Ngokwesibonelo, umqashi angase akhiphe isitifiketi isisebenzi ekhethekile - uma kudingwa wentela ezifanele - 2-PIT. Kungaba wusizo kumuntu ezihlukahlukene ubudlelwane zomthetho. Ngokwesibonelo, lapho kubalwa ebanjwayo, uma sisebenzisa loan ebhange, visa ngesikhathi embassy kwelinye izwe. Lokho kungenxa yokuthi isithenjwa 2-PIT liqukethe ulwazi mayelana iholo langempela lomuntu etholwe inhlangano, okuyinto umqashi wakhe futhi, ngesikhathi esifanayo, i-ejenti intela.

Amankampani kuqashwa abantu ngaphansi izinkontileka zokuqashwa, uphethe inqwaba ukuzibophezela kohlaka ezibika IRS. Ngakho, kumelwe:

- bazithobe yentela yombuso Izikhungo kwemibhalo emiholweni sabantu zemvelo, ukubaluleka intela, kubalwa ngesisekelo enzuzweni abafanele - minyaka yonke, phambi 1 Ephreli wonyaka elandela yokubika ngonyaka;

- izibalo imali yentela ukuthi kubalwa kanye withheld yinkampani - ngokungenzi wekota kuze ekupheleni kwenyanga elandela ngxenye yokubika.

Incwadi yokuqala - kungcono nje isithenjwa esifanayo 2-PIT. Esimeni sesibili, umthombo ukuthi anganikeza abasebenzi Federal Tax Service for the wentela - Ifomu 6-PIT. Uma inkampani ukwahlukana ahlukene, ngamunye wabo kufanele zithunyelwe Federal Tax Service wathi imibhalo lapho kubhaliswe - ku indawo Amahhovisi yentela yombuso Izikhungo efanele. Lezi izibopho zisebenza kokubili IP, futhi izinhlangano ezingokomthetho.

Kwezinye izimo, intela ejenti aphoqelelwe ukuba bazithobe yentela yombuso Izikhungo kolwazi mayelana abasebenzi kanye nezinye ngabanye kohlaka imibiko elektroniki. Ngenxa yalezi zinjongo, angasebenza izinhlobo ezihlukahlukene ze-software. Njengokuthi nje, isibonelo, uhlelo "wentela". PIT usebenzisa ke ingabalwa kusukela ezihlukahlukene izinhlobo izakhamuzi engenayo. Ngakho-ke, le software - kuhlanganise izixazululo ethandwa kakhulu phakathi amafemu Russian.

Kukhona izinguqulo ezihlukene zohlelo. Ngakho, ngokwesibonelo, ikuvumela ukuba abale ngempumelelo siqu imali yentela "wentela-LE" bezimali ukusebenza izinkampani eziningi ezinkulu e isimo izinhlangano ezingokomthetho. Uhlelo okukhulunywa inikeza ngomsebenzi, okokuqala kunakho konke, nge amafomu okubika ukuthi basuke efakwe FTS. Ngokwesibonelo, "wentela" 6-PIT, 2-noma 3-PIT PIT fomu livumela ngokulinganayo masinya. Hlola ezinye izinzuzo zohlelo ngokuningiliziwe.

KU "wentela-LE": izici kanye nezinzuzo

Isici esiyinhloko le software ikuvumela ukuba adale izinhlobo ezahlukene yokubika - 2-PIT, PIT 3-noma 6-PIT - ku "wentela-LE" inikeze ithuba lokwenza kokubili othomathikhi bese inhlukano kufakwa. Ngakho-ke, kungaba ukusebenza kokubili wezimali abanolwazi futhi abangazi lutho.

Inzuzo ebaluleke kakhulu isofthiwe okuhambisanayo ukuthi kuba mahhala. Lolu hlelo kuveza amayunithi ezikhethekile Federal Tax Service. Ukuze yakha for ukuzithoba Federal Tax Service yefomu yokubika langempela - ngokwesibonelo, 6-PIT, in the "wentela-LE" kumelwe yolwazi langempela amafomu afanele. Ukuze lolu hlelo kunconywa ukuba ubuyekeze njalo - ngokulanda inguqulo yakamuva kusukela website ye-Federal Tax Service.

Phakathi isofthiwe enhle kakhulu ukusebenza okukhulunywa ngalo:

- esakhelwe ikhalenda wezimali;

- khona yayo esibonakalayo friendly "Master amadokhumenti," ngazo ukukhiqiza izitatimende;

- Ukukwazi ukugcina irekhodi payers eziningana noma ama-ejenti;

- ukutholakala iziqondiso CSC amakhodi, NACE, iphezulu.

Personal kwentela yemali engenayo kanye nezimali ezibanjwayo

Cabangela esinye isici esiphawulekayo intela okukhulunywa - Imali edonswa emholweni. Iqiniso ukuthi kwentela yengeniso, bentela unga:

- ukunciphisa intela ngenxa izindleko alotshwa ezimali nenkathi efanayo lapho izimali etholakala;

- ukubuya kwentela yengeniso kusukela isabelomali.

Kuzo zombili lezi zimo, isicelo Kwenziwa ezibanjwayo izindlela yibhange ngumthetho Russian.

Esimweni sokuqala - uma kuziwa ekunciphiseni phezu izindleko ebanjwayo intela yengeniso usebenza mayelana kanye indlela ukunciphisa kwentela inhlangano kwezohwebo. Ngokusho leliqhinga usebenze SP - bona ukwehlisa ibalwa yengeniso intela izindleko agcwele ibhizinisi. ezibanjwayo Ifanele abizwa ngokuthi okhokhelwayo. Ngaphansi kohlelo lwe-yesibili, ukudoswa lokho kwenziwa ukuthi abantu - Property, ezenhlalo, standard.

Izimiso ekubalweni izinsalela yohlobo lokuqala noma lesibili kuhluke kakhulu. Njengoba siphawulile ngenhla, i-professional ebanjwayo kusikisela ukuthi siqu izindleko zentela imali yabakhokhi bentela. Kufanele kubhalwe phansi. Uma kungenjalo - ingasetshenziswa enikeziwe nomthetho we Russian Federation ezibanjwayo isilungisiwe. Komphakathi kanye impahla nezimali ezibanjwayo futhi basikisela ukuba khona wentela izindleko sangaphambili - ukuqeqeshwa, ukuphathwa, ukuthenga ingcebo. Ngesisekelo namagugu abo ibalwa isamba ukuthi isakhamuzi sinelungelo ukubuya kuzo isabelomali. Inani elihambisana ebanjwayo futhi kuncika ikakhulu isakhamuzi imali kusuka kulo wayedabuka okhokhela PIT.

ezibanjwayo Standard - uhlobo olukhethekile isinxephezelo. Basuke enqwabelene uma isakhamuzi has a isimo esithile. ubungako bawo futhi ithembele emalini etholakala lomuntu, kodwa ke, kufanele kuqashelwe, ezibanjwayo ezifanele kuncane ivolumu. Ukuze isakhamuzi, isimiso, liye baqashwe - kanye nesikhundla ezibanjwayo kwezenhlalo, cishe, uzokwazi ukuthola uMbuso ngokugcwele ukuthi.

Abakhokhi bentela siqu kwentela engenayo ezibanjwayo zivuliwe izifunda ezahlukene. Ngokwesibonelo, isinxephezelo impahla zingahlelwa kokubili imiphumela onyakeni wezimali, futhi kungenzeka ngokomthetho intela yengeniso esikhathini samanje. nendlela yokukhuthaza intela ezihlinzekwa nguMbuso esezingeni elilinganiselwe - Imali ebanjwayo. Ngakho, uma, futhi, ukukhuluma impahla isinxephezelo - yenani umkhawulo ruble ayizigidi 260 .. Ngesikhathi esifanayo, uma abantu abathenge impahla, ebalwa ebanjwayo e mortgage - kungaba Futhi sibalela kubuye kwentela yengeniso in inani ruble per cent kuze kufinyelele ayizinkulungwane 390 e-credit okuhambisanayo ..

Declaration 3-PIT - ingomunye wemibhalo zokungabi ebanjwayo. Ayiqamba, ngokuvamile, wentela ngokuzimela, ngezinye izikhathi - ngosizo lomqashi noma inhlangano ezikhethekile esiletha usizo ukunikeza izinkulumo yentela yombuso Izikhungo. Ukuze ebanjwayo kungase kudingeke futhi ukuba anikezele yasebhange, idatha yomuntu siqu abakhokhi bentela, ngokugcwalisa ifomu ehhovisi lentela. Uhlu olugcwele imithombo ukuthi ziyadingeka ukuze ukuklama isinxephezelo ezifanele angacelwa Federal Tax Service ukumelwa indawo.

Kuyaphawuleka ukuthi izimali ezibanjwayo ungahlukaniswa ngokuvamile ukwamukela izakhamizi Russian kuphela. Lokho intela, ebalwa ngesilinganiso 13%. Kwezinye izimo, kungenzeka mutual offset ezibanjwayo kuhlinzekelwe emthethweni we Russian Federation, futhi isibopho esiphathelene ne isakhamuzi ukuba sikhokhe intela isimo. Ngokuvamile, lokhu kudinga ukuthi izindleko isakhamuzi ufanelekele ebanjwayo, kanye engenayo esuka lapho kwentela yengeniso ababalwayo, zazibonakala imibhalo kwesikhathi esifanayo intela. incazelo ezidingekayo ngokuphathelene lesi sifunda futhi efiselekayo ukucela ngqo FTS.

isifinyezo

Ngakho, intela siqu engenayo noma intela edonswa eholweni, osebenza ku izinkokhelo yombuso kanye enqwabelene engenayo izakhamuzi, kwakheka ngenxa yemisebenzi yabo, ibhizinisi kanye neminye imisebenzi ehlobene ubudlelwane komthetho we-civil. Payers yentela ngemali engenayo siqu zihlukaniswe 2 izigaba eziyisisekelo - RF izakhamuzi abantu abangenayo lokhu isimo. Ukucabangela yesibili ikhokhwe intela ngesilinganiso ephakeme. Labo noma ezinye abakuzuzile kwentela yengeniso lesibekiwe ezithile imali etholwe izakhamuzi.

Ngokuphathelene ngesimo esingokomthetho muntu yentela engenayo lomkhokhi, kungenzeka abantu zemvelo noma SP. Esimweni sokuqala, isidingo intela yengeniso ngesikhathi umuntu ingasuka kokuthola iholo, isinxephezelo ngaphansi komthetho we-civil kuthengiselana, ukuthengiswa kwempahla. SP pay kwentela yengeniso, uma umsebenzi ohlelweni ezivamile intela. Uma zibhaliswe lula uhlelo intela noma UTII, isibopho sokubuyisela kwentela yengeniso kubo alinakunikezwa.

Izihloko nokukhokhwa kwentela yengeniso kungadingeka ukuyobikela yentela yombuso Service izimali iwukuba uxhumana iziphathimandla zentela phezu izimali ezihlukahlukene ezidonswayo. Ezimweni eziningi, lisebenzisa isimemezelo 3-PIT. Kubalulekile ezibonisa kahle ulwazi zalo eziyisisekelo mayelana wentela, mayelana nemithombo wakhe imali. Amaphutha esihambelanayo isimemezelo engathandeki. Isibonelo, uma i-3-PIT ikhodi wentela isigaba ayilungile - kungenzeka ukuthi Federal Tax Service ebheka khona ukuthi idokhumenti ayilungile, ukuze izinsuku zakho zibe zidinga kwe-Office.

izinhlobo ezithile ezibika yentela yombuso Service Russian Federation amiselwe intela ejenti. Ngokwesibonelo, bangase ngendlela edingekayo ukuze kwakheke - uma usebenzisa izindlela zomdabu noma wasebenzisa isofthiwe - "wentela" 6-PIT noma PIT-2 bese uthumela ukuba abahloli intela.