Entela intela zokuthutha. Gcwalisa iphethini futhi isikhathi kulethwa isimemezelo

ERussia, nge izimoto anemisila izinjini, okwakumelwe zikhokhelwe intela. Ayanda umthamo wemoto (imoto), kulapho kuyodingeka bakhokhe imali. Imininingwane eyengeziwe mayelana nendlela ukubala bese ugcwalisa isimemezelo, funda ku.

Ubani okufanele athumele idatha

Ezokuthutha isimemezelo isetshenziselwa yokubika inani intela zonke izinhlobo imoto. Payers kukhona izinhlangano ezingokomthetho lapho imoto ebhaliswe (Art. 357 we Tax Code). Uma manje ayikho ohlwini for imoto, umbiko asideli.

Nini futhi kuphi ukuthatha idatha

ukubhaliswa State of the imoto Kwenziwa ngaso indawo yebhizinisi noma yayo iziqephu ehlukile. Entela ngoba intela ezokuthutha unikela ukuze ehhovisi ezifanele. Ngabe sengabelwa yokuhlola. Uma inhlangano libhekwa ngokuqondene nokukhokha izintela ezinkulu, izitatimende kufanele inikelwe endaweni sokubhalisa. Umnqamulajuqu wokuhambisa simemezelo alawulwa Tax Code. Ngokusho Art. 363, imibiko kumele inikezwe kungakadluli 1 Februwari elandelayo ngonyaka wokubika. emuva kwesikhathi ebesibekiwe simemezelo Kuyicala ethwala inhlawulo ka-5% semali yentela, kodwa ruble okungenani 1000. (Art. 119). Uma inhlangano kukhokhelwe ingxenye nokuzuza, isijeziso ibalwa umehluko phakathi amanani. Uma umbiko kunikezwa ngasekupheleni, ukuhlola kungenzeka ukuthi abeke i isigwebo ezisemthethweni inani ruble 300-5000. Ngakho-ke kuyadingeka ukwazi kusengaphambili nokuzithoba kungenzeka kusukela ngelanga lesimemezelo.

Ukulungiselela kwemibhalo

Tax isimemezelo ku intela zokuthutha kuhlanganisa:

• ukumboza ishidi;
• Isigaba I - «Tax ekhokhwa";
• Isigaba II - «Ukubala of lemali for imoto ngayinye".

In the unhlokweni yekhasi ngalinye kufanele ukhombise TIN futhi CRR ibhizinisi amayunithi. Lezi idatha ziyatholakala ku isitifiketi sokubhaliswa kanye nabahloli intela yeRussia. Kule minyaka emibili amabhokisi okufanele nalutho.

kwesigaba mina

Uma inhlangano ukunikeza isimemezelo ku intela zokuthutha okokuqala, emgqeni "Inombolo izinguquko" kufanele bakhombise "0". Uma idatha ethile, kulo mkhakha udinga ukubeka phansi inombolo ye-serial izinguquko.

Esikhathini "inkathi Tax" kufanele bakhombise ikhodi '34', uma enikeziwe akhawunti yonyaka noma "50" uma inhlangano kwavala noma kabusha.

Umugqa "livela wokuhlola" ibonisa ikhodi yentela zomzimba. Ungabona-ke kule esitifiketini sokubhaliswa.

ukugcwaliswa Eminye zokudalula ku intela zokuthutha incike yokubhalisa imoto. Uma imoto isifakwe endaweni indawo yayo, le "260" Isiqalo kufanele kuboniswe umugqa eponymous. Uma inhlangano libhekisela bentela elikhulu, kufanele ubeke ikhodi "213".

Ulwazi on ibhizinisi

Igama lenhlangano emkhakheni ezifanele icacisa ngokugcwele izincazelo, buvela imibhalo wokusungula. Uma une igama angaphandle, liphinde kuwufanele isibonisi. NACE ikhodi ingatholakala ku kula irejista. Isigaba 'kabusha Ifomu "egcwele uma umbiko ufakazelwa enikezelwe izinhlangano kwavala. I "TIN / KPP" labelwe ngqo izinhlangano owalandela. Lo mbiko kumele akhombise yinombolo yekuchumana omele inkampani. Iyunithi "Kusuka" ugcwele zokugcina. Ikhombisa inani amashidi kusukela ngelanga lesimemezelo.

kwesigaba 2

inqubo Eyengeziwe (ngokugcwalisa nge ukudluliselwa intela isimemezelo) ukubala isamba ukuqoqa ngamunye into. Uma ibhizinisi phakathi konyaka ukushintsha indawo yokubhalisa imoto, ukumenyezelwa kumele zithunyelwe ukuhlolwa ikheli elisha, kodwa kuyodingeka ugcwalise amasampula amabili nge ezahlukene umbiko OKTMO (inombolo ukuhlolwa).

Line 020 "OKTMO": uma imoto ebhaliswe indawo amayunithi, lapho kufanele ucacise ikhodi indawo yegatsha. Lezi ingabonwa ngesikhathi bezobhekana Zonke-Russian. Uma ikhodi iqukethe izinhlamvu ezingaphansi kwezingu-11, ehlangothini lokunene iseli ke kumele kwesokunxele awunalutho.

Entela intela ezokuthutha sinikeza ngolwazi olunemininingwane ngokuthi imoto.

030 String "ezokuthutha" - lapha ikhodi imoto kuvezwa Isijobelelo 5 kuya "oda ukugcwaliswa umbiko." Lines 040-060 ngesineke idijithi-17 isibalo imoto umazisi, okuyinto elicacisiwe esitifiketini sokubhalisa isimo, inombolo kamazisi umkhumbi noma izindiza. uphawu Ngokulandelayo, ebekiwe (050) kanye mark ebhalisiwe (060).

intela Imoto, inqubo sokuqedela isimemezelo lapho manje acatshangelwa, kubalwa othile base yentela. It kuvezwa imigqa 070-080. Uma intela ibalwa okusekelwe inani amahhashi, umbiko uzathwala ikhodi "251". Uma inani imali incike inombolo, "796" ikhodi efomini. Ikhodi "999" kusho ukuthi base kunqunywa khilogremu amandla, futhi "181" - amathani okwedlulele obhalisiwe.

Umthetho "Ngo Ezokuthutha Tax" ubeka ukuthi isigaba kwemvelo kufanele akhonjiswe kwi izimoto ezingeni eliphezulu wenduduzo ezitatimendeni zezimali (p. 090). Esimweni esinjalo kuso, amazinga umahluko isicelo.

Tax isimemezelo ku intela zokuthutha iqukethe idatha ku inani leminyaka ukusetshenziswa wemoto (umugqa 100). Uma imoto afakwe izinga kanyekanye umahluko futhi Coefficient okwandisa, lo mugqa kufanele igcwaliswe. Uma intela ibalwa kuphela ngesisekelo the okuza, ulwazi inani leminyaka ukusetshenziswa wemoto akudingeki wenze.

Libonisa inani izinyanga ubunikazi imoto ngo nyaka elayinini 110. Lokho, uma imoto yathengwa ngoDisemba, lesi sihloko kumele ibekwe sibalo 1. ngenyanga sokubhalisa nokwesula ukubhaliswa ezibhekwa ngokwehlukile. Line 130 kubonisa izinga ukusetshenziswa of TS. Kulinganiselwa sokuhlukanisa inani izinyanga ubunikazi 12. Umbiko kufanele ube sibalo ledesimali. Uma imoto is owned by izinhlangano eziningana, ngokuvumelana 120 kufanele ukhombise Ingxenye yabakhokhintela ethile (1/3, 1/4, nokunye. D.). Inombolo "1" kulesi sihloko kusho ukuthi imoto ebhaliwe nomnikazi oyedwa kuphela. Ake sihlole kabanzi indlela egcwele (isibonelo okuza ukuqoqa) intela ezokuthutha isimemezelo.

Agasti 8 inhlangano uthenge elolini. Ngo nyaka isibalo sezinyanga egcwele ukusetshenziswa TC 5. lobukhulu bokulinganiselwa ubunikazi: 5/12 = 0.416666. Lo mbiko kumele kuvele njengoba babanjwa 0,4167.

Line 140 kubonisa kwesilinganiso sentela. Uma TS idlula ukubaluleka 3 mln uboniswa siphindaphindeka isici ( "R") embikweni (p. 150) ehlinzekwe Art. 362 we Tax Code. Uma asisebenzi ke embikweni ifakwa kolayini. (. P 160) Inani lentela ekhokhwa ibalwa njengoba umkhiqizo imigqa umbiko:

• isizinda intela (070);
• isilinganiso (140);
• bahlanganyela kanjani (120);
• ukusetshenziswa isici (130);
• siphindaphindeka isici (150).

070 * 140 * 120 * 130 * 150 = intela imoto.

Sample isimemezelo ifomu yabo ehlinzekiwe ngezansi.

Izici

Umthetho "Ngo Ezokuthutha Tax" ubeka ukuthi imali ebalwe is kushintshwe izinzuzo atholakalayo. Idatha kulezi kubonakala esimemezelweni. Umphumela wokugcina kuvezwa ilandelana 250. Uma phakathi nonyaka balani izinkokhelo kusengaphambili ku intela zokuthutha, isamba ibalwa esekelwe kulezi izinkokhelo. Zonke notshwala imali ziboniswa kusigaba 1 we Declaration.

Eminye imininingwane mayelana nezici

Ukubalwa intela izimoto ezibizayo has umehluko wemisindo nemiqondo yamagama yayo. Okunjalo TC 2015 ukukhuliswa izici zisetshenziswa, futhi kusengaphambili izinkokhelo on intela zokuthutha ibalwa ngendlela evamile. Okungukuthi, ngokuvele azalane amandla injini obonakaliswe amalitha. a., ukugembula on ¼ of. Ngemva ukwethulwa okuza olusha ifomu elingenalutho.

Uhlu izimoto okunethezeka ivunyelwe Ministry of Industry and ukuboniswa ihhovisi indawo. Uma imoto ethize ohlwini alikho, intela ibalwa ngendlela evamile. Uma imoto ohlwini, kubalulekile ukucacisa amapharamitha amabili: yobudala kanye izindleko isilinganiso imoto. Bathembele usayizi Coefficient.

Imoto Ubudala oluhambisana umnyaka woyekelo. Ngokusho Art. 361 we Tax Code, inani leminyaka eligcwele kunqunywa ngo-January 1 kulo nyaka. Kulesi sibalo iqala kwesikhathi kulandela ukukhululwa kwe-imoto. Okusho ukuthi, uma inani lentela ibalwa ngo-2016-2015, inani leminyaka kunqunywa ku 01.01.2016. Kubalulekile ugcwalise isimemezelo okwamanje. Ngisho noma imoto isindala, kodwa efakwe ohlwini, ilinganise akukwazi. Khona-ke intela ngeke anda.

Ngokwesibonelo

Thina ukubala engu-emotweni, eyakhishwa ngo-2012, ukucacisa inani lentela ukuba ekhokhwa 2015. Isisekelo sokubala ku 01.01.2015 kukhona nezikhathi ezimbili zekhalenda: 2013 kanye 2014. Unyaka ayifakiwe izibalo.

Izindleko isilinganiso auto

Kulolu hlu ibalwa ngendlela evunywe i-Ministry of Industry inombolo 316. Kule ncwadi, kukhona amafomula ezimbili. Kuzo zombili lezi zimo ukusebenza ezifanayo: imoto yentengo kanye nezindleko zokusebenzisa ngesikhathi kukhululwa. On izibalo kuthinta kakhulu intengo entsha imoto analog oyibamba kuleli sokukhokha.

Ifomula lokuqala isetshenziswa uma umakhi wemoto yakho noma isithunywa sakhe esigunyaziwe has a omele ensimini ka WaseRussia. Kulokhu, ukubala senziwa ngesisekelo amanani okudayisa. Lezi idatha abakhiqizi olunikeza i Ministry of Industry, bona kuyatholakala kuwebhusayithi umnyango. Inani Isilinganiso wemoto ibalwa ngokwengeza intengo, wamanje kusuka ku-July 1 kanye 1 Disemba ka sekubika. Umphumela etholwe lihlukaniswe by 2.

Ifomula yesibili isetshenziswa lapho umenzi kanye umuntu yayo egunyaziwe akanayo emahhovisi abo omele ku Russian Federation, noma uma idatha umshini singanikezwanga eMnyango Industry. Kulokhu, ngezinhloso zokuthatha ekubalweni intela usebenzisa intengo imoto entsha nge ohambelana izici (imodeli brand kanye unyaka enza) eboniswe 31,12 kwesikhathi yokubika izinhlu Russian noma angaphandle (FSUE «Nami», Audatex, KelleyBlue Book, Dat, uMitchel, Canadien Black Book, Motor, Schwacke). Lezi idatha kufanele sisetshenziselwe imoto abaneminyaka engama 5.

Ukuze ubone ukuthi isilinganiso senani lwemibhalo isiRashiya, udinga ngamafuphi seqiwe bese ubuncane izimoto e sekubika amanani elicacisiwe izinhlu, bese ehlukanisa yi by 2.

Amanani asuka izinhlu angaphandle kubalwa e izinyathelo ezimbili. Okokuqala, inani TC kunqunywa ngokuvumelana ifomula esetshenziselwa izinhlu Russian. Khona-ke, inani etholwe eqondiswa yizinto ezimbili: ukuguqulwa intengo ku Imali RR kanye nokusetshenziswa.

Izindleko isilinganiso = ukubaluleka eyatholakala kusukela formula for izinhlu Russian * ukuguqulwa isici amanani + isamba ukusetshenziswa imali kanye nemisebenzi yokungenisa

Intengo Coefficient ukuguqulwa = (currency angaphandle exchange rate ku 01,01 ngonyaka imodeli izimoto + lwemali lokushintshisana ngemali kwamazwe ngamazwe ku 31,12 ngonyaka imodeli izimoto) / 2

Ngokwesibonelo

Nquma izindleko isilinganiso imoto ngesisekelo amanani Kunconywa. Ltd. uye ephethwe imoto, okuyinto ifakiwe ohlwini izimoto nge izindleko isilinganiso ruble ayizigidi ezingu 3. Idatha efanele kuyatholakala kuwebhusayithi umnyango. Intengo Kunconywa imodeli 3400 kuyinto ruble ayizigidi 01,07, futhi 01,12 - .. ruble ayizigidi 3380 ..

Inani isilinganiso auto = [(3,4 + 3,38) / 2] = 3,39 mln.

abantu

izakhamuzi Russian abanezimoto, kumelwe futhi intela imoto. Okufayela isimemezelo kwenziwe ku-inthanethi. Ukuze wenze lokhu, kudingeka ungene ngemvume (faka TIN nephasiwedi) Online Tax Service. Khona-ke ukuya "Izinto wentela" sigaba bese ufaka ulwazi mayelana imoto. Uma umsebenzisi abakwazi singene akhawunti siqu kule sayithi, kufanele ukufinyelela: uxhumane intela nge passport, futhi ikhodi Irejista ohlelweni.

Kunezimo lapho impahla uhlu imoto esibekiwe, kodwa isaziso sokukhokha intela akezi. Ezimweni ezinjalo, ehhovisi yangasese ngesicelo ukuthi uthumele isicelo ukubala inani lentela ku imoto. Njengoba unamathele incwadi inamathelisiwe ikhophi okuskeniwe isitifiketi sokubhaliswa, Isihloko, inkontileka sokuthengisa.

Kusukela 2017 wethulwa izinhlawulo. Endabeni non-ukutholakala kolwazi mayelana imoto ngamunye kufanele kungezwe ukuze isabelomali ukukhokhela u-20% inani lentela.

Ezinye izakhamuzi namanje uthola isaziso eposini. Idokhumenti lithunyelwe okungenani izinsuku ezingu-30 ngaphambi kosuku lokukhokha. Kuwo wonke esifundeni Russia elisungulwe ngokwemigomo yalo, kodwa ngokuvamile ngosuku lokukhokha okuvunyelwane ngalo akuyikuba ngaphambili kuka 30,11. Okungukuthi, intela 2014 izakhamuzi uzokwazi ukukhokha ngemuva 30/11/2015.

Ulwazi izikweletu isitokwe ingatholakala idatha ukukhiqizwa esiphezulu wamabhange. FBS uye wazakhela isicelo esikhethekile "VKontakte" zokuxhumana "Ofunda nabo". Kukhona futhi igama isicelo esifanayo Smartphones, lapho ungakwazi ukuthola inani lentela luhlolokulinganisa ukuthola izindaba zakamuva.

Indlela ukudlulisa izimali

Ngakho, abakhokhi bentela esethole inothisi, othi kumele ukhokhe intela imoto. Imininingwana yebhanga kucacisiwe kule namarisidi kakhulu. Uma ungafuni ukuba ume emgqeni ebhange, ungakwazi ukukhokha izikweletu-intanethi.

indawo kwemisebenzi yomphakathi

Ngemva kokungena esigabeni "Ulwazi isimo nemizana izintela" chofoza inkinobho ethi "Thola isevisi". Ngemva kabusha ikhasi kuso izoveza ulwazi mayelana nenani izikweletu futhi imininingwane yokukhokha. Ukuze udlulisele imali, vele uchofoze inkinobho "Pay". Okulandelayo, ucacise imininingwane yekhadi (inombolo, usuku lokuphelelwa yisikhathi, ikhodi yokuphepha). In the isinyathelo esilandelayo kufanele kube ukuqinisekisa inkokhelo. Ngenxa yale njongo, insimu ekhethekile, faka iphasiwedi yesikhathi esisodwa, okuzokwenza eza nefoni yakho ephathekayo.

Ngokusebenzisa isimiso "Alfa-Chofoza"

Ngemva ngemvume kwisayithi "Alfa-Bank" ngesimo section ekhethekile, "Isabelomali Russian Federation" ukuthi ugcwalisa zonke imininingwane isaziso, khetha ikhadi bhala-offs futhi uqinisekise inhloso likhokhe.

iwebhusayithi nalog.ru

Ukuze angabuyisela izikweletu ngaphambi isabelomali kungaba ngokuqondile ngokusebenzisa isayithi sokuhlolwa intela. Ngemva kokungena ngemvume, bheka isihloko esithi "wokukweleta" kudingeka ukhethe uhlobo iqoqo "Ezokuthutha Tax" bese uchofoza "Khokha izikweletu." Ngo ewindini elivelayo, faka imali bese ukhetha "Inkokhelo inthanethi". Ngo esigabeni esilandelayo ubone uhlu amabhange lapho ungathumela inkokhelo yakho: Sberbank, "Bank yakho", "Isikhungo-Invest", "MIA", "Gazprom", "Promsvyaz", "Primorje", njll Kufanele uchofoze isithonjana .. Bank, ungene ku-akhawunti yakho siqu. Lapha-ke uzobe ngokuzenzakalela njalo ngayo yonke imininingwane. Vele ukhethe ikhadi kuyiphi mali zizokhishwa ukwesulwa, futhi uthumele zokucubungula inkokhelo. Kungenzeka ukukhokha izikweletu ngohlelo lokukhokha Qiwi. Kukhona futhi yonke imininingwane uzobe ifakwe ngokuzenzakalelayo. Umsebenzisi kusengaphambili kuphela ukuqinisekisa inkokhelo. Isamba ruble 500. Aqhuba ngaphandle ikhomishana. Endabeni ka kwemigomo yokukhokha inhlawulo ekhokhwayo ngalokhu. Kungenzeka futhi ukuba abuyisele izindlela ezichazwe ngenhla.