Imali yentela Imizi ukuthenga indawo: izimo kwemibhalo wathola

Ukuthenga indlu ebiza kakhulu. Izakhamuzi eziningi zithengela izindlu endaweni yokuboleka imali. Uhulumeni unikeza izinyathelo eziningi zokusekela abaseRussia, abaye bathola impahla yabo. Enye yezinto ezithandwa kakhulu yiyona ndlela yokusebenzisa intela yokukhishwa kwentela. Yiziphi izici zokuklama kwayo? Ngabe inkokhelo enkulu kangakanani?

Okuyisisekelo sezinsalela

Iyini ukwehliswa kwentela yomhlaba lapho uthenga indawo yokuhlala? Izakhamuzi zaseRussia ezithenga izindlu ngezindleko zazo zinelungelo lokubuyisela u-13% wezindleko ezihlobene nokuthengwa kwezindlu. Kodwa-ke, ukuqaphela lokhu kungenzeka kuvunyelwe kuphela uma isakhamuzi ikhokhela intela yomholo yomuntu, okulingana no-13% weholo noma omunye umthombo wemali engenayo. Ngokunciphisa okufanelekile futhi yakha ingxenye yezindleko zokuthenga indlu. Ngakho-ke, izinkokhelo ezibuzwayo zibizwa ngokuthi "intela".

Izindleko okufanele zihlawulwe

Ukuthenga indlu kungahle kuhambisane nezindleko ezihambisanayo. Njengokuthi, isibonelo, ukuthengwa kwezinto zokwakha nezakhi zokuqeda ukulungisa, ukukhokhelwa kochwepheshe bephrofayli efanele. Eqinisweni, lezi zinhlobo ezimbili zezindleko, kanye nalabo abonisa inani elikhokhelwa indlu, zingabuye zifakwe ekukhishweni kwentela.

Kwezinye izimo, kungenzeka ukuthi kulindeleke isinxephezelo sezindleko ezihlobene nokuthengwa kwesakhiwo somhlaba sokwakhiwa komuntu ngamunye. Ukwehliswa kwentela yendawo lapho kuthengwa indlu kuhlanganisa nezindleko zokukhokha inzalo ebhange. Inani elikhulu lesikweletu lifakwe ezindleko zezindlu.

Ilungelo lezizakhamuzi kuphela

Ngayiphi inkokhelo yentela lapho sithenga indlu, sazi. Kungakhathaliseki ukuthi izakhamizi ezingabantu abangokwemvelo zingasebenzisa yini lolu hlobo lwenxephezelo? Yebo, kunjalo. Abamukeli bokubuyiselwa kwemali bangabantu benyama kuphela. Intela yomuntu engenayo yilelo kuphela uhlobo lentela olucatshangelwayo lapho kubalwa izinkokhelo ezihambisanayo. Isibonelo, ukubuyiselwa kwemali ye-VAT lapho uthenga indawo yokuhlala ngenhlangano engenakwenzeka. Ngaphezu kwalokho, indawo lapho kudonswa khona imali kufanele ifakwe ensimini yeRussia. Futhi phawula ukuthi ilungelo lokubuyisela intela yomholo yomuntu siqu kuphela izakhamuzi zentela ze- Russian Federation. Okusho ukuthi, izakhamizi ezihlala eRussia izinsuku ezingaphezu konyaka kunabanye amazwe. Uma umuntu enesimo somuntu ongewona ohlala kuyo, intela ekhokhayo ngu-30%.

Ngakho-ke, ukubuyiselwa kwe-VAT uma uthenga indawo yokuhlala futhi ukhiqiza ukunqunywa kwezakhamuzi ezihlala phesheya isikhathi esiningi kungenakwenzeka ngokomthetho. Kodwa lokhu akude nakho konke okungahambisani nomthetho mayelana nokugcwaliseka kwamalungelo aseRussia kulo ilungelo elihambelana nokuthola izindlu. Ake sicabangele ezinye izinto eziphawulekayo. Isibonelo, lezo eziphathelene nokunquma ubukhulu bokudonsa, ngokususelwa ekushintsheni kwamuva ku-Code Tax.

Isamba sokudonswa kanye nokushiya umthetho

Kungakanani okungaba khona ukukhipha impahla lapho uthenga indawo yokuhlala? Ukuze uphendule lo mbuzo kulungile, kufanele sifunde ama-nuances omthetho. Iqiniso liwukuthi kuze kube ngo-01.01.2014, kwakukhona imithetho kuphela yokubala inani lokudonswa, emva kwalokho. Izinguquko zihlobene nokulungiswa kwezinhlinzeko ezithile ze-Code Tax.

Ngaphakathi kohlaka lwezinguquko ezithintekayo zomthetho, kwakunqunywa ukuthi inani eliphakeme lokudonsa lingaba ngu-13% wemali eyi-ruble ayizigidi ezingu-2 ezithengwa ngesikhathi kutholakala izinto ezilodwa noma ngaphezulu (okuhlanganisa ukulungiswa nomhlaba). Ngokuqondene nesithakazelo kwimali yokubolekwa kwemali, ukubuyela emuva kubo ngemuva kokuguqulwa kungu-13% we-ruble wezigidi ezingu-3 ezikhokhelwa ebhange.

Yini eyayingaphambi kokushintsha kwekhodi ye-Tax? Inani eliyinhloko elikhombisa izindleko zezindlu kwakunjalo - izigidi ezimbili. Kodwa ukuthola ama-13% azo ngokugcwele, lawo ma-ruble angu-260 ayizinkulungwane, kwakungenzeka indawo eyodwa kuphela. Ngesikhathi esifanayo, uma intengo yefulethi noma indlu ingaphansi kwezigidi ezimbili, khona-ke umehluko we-13% phakathi kwalesi sibalo nesiphezulu somthetho awukwazanga ukutholakala. Ngokuqondene nesithakazelo, noma kunjalo, akukho mingcele ebekiwe emalini.

"Le mibuso" emibili ihlobene kanjani, ngaphakathi kohlaka lokukhishwa kwentela yendawo elawulwayo lapho uthenga indawo yokuhlala? Ingabe umthetho unomphumela wokubuyisela emuva kulokhu? Konke kuncike ekutheni umuntu wangempela okokuqala waklanyeliswa kanjani lapho ethenga indlu.

Uma enza lokhu ngaphambi kokuba kusetshenziswe ukuchitshiyelwa kweKhowudi Yentela, khona-ke imithetho esebenzayo ngaphambi kokuba izinguquko zisetshenziselwe icala lakhe. Lokhu kungukuthi, angabuyisa imali engama-13% we-ruble wezigidi ezingu-2 ezizindleko zokuthenga impahla eyodwa nokulungisa, uma zilingana ngokulingana nale mali noma ngaphezulu. Ngesikhathi esifanayo, uzokwazi ukukhokhela inzalo ekhokhwayo emithwalweni yemali njengoba "egijima" - akukho mkhawulo ongaphezulu lapha. Ngesikhathi umuntu ehola inkokhelo yokubolekwa ebhange, angathola ukudonsa kubalwa ngesisekelo samanani afanayo.

Uma umuntu eqala ukufaka isicelo kwi-Federal Tax Service ukuze athole ukwehliswa lapho ethenga indlu ngemuva komhlaka-01/01/2014, uma kunjalo icala lakhe, amagama amasha omthetho azosetshenziswa. Okusho ukuthi unelungelo lokudonswa kwe-13% yezigidi ezingu-2 - kusukela ezindleko zokuthenga izinto ezilodwa noma ngaphezulu, kusukela ezigidini ezingu-3 - ekuthandweni kwempahla.

Ngakho-ke, isikhathi sokuthengwa kwezindlu - ngaphambi kokuguqulwa noma ngemuva - akunandaba. Okubaluleke kakhulu, uma umuntu efake isicelo sokukhishwa kokuqala. Manje, empeleni, ukuthi ungayenza kanjani ngokusebenza - sebenzisa kwi-Federal Tax Service ukuze uthole isinxephezelo esifanele.

I-oda lokulashwa ngemuva kokudonswa

Ikhredithi yentela yomhlaba uma uthenga indawo yokuhlala, njengomthetho, ayikhokhelwa ngesikhathi. Ukubuyiswa kwemali kubalwa kanye ngonyaka - ngokulingana nenani lentela yomholo, eyakhokhwa yisakhamuzi kumgcinimafa wonyaka wentela. Ngokwesayensi, ukubuyiswa okuphelele kwezingxenye ezinqunyiwe zezindleko kungenzeka, kodwa uma kuphela ukukhishwa kwentela yomholo wakho kumholo noma enye imali engenayo ilingana noma idlule ama-ruble angu-260 ayizinkulungwane. Uma kunqunywa intela lapho kuthengwa indlu yokuhlala futhi kuyintandokazi, ukubalwa kwamanani okubuyiselwa kwenziwa ngendlela efanayo - inani lokukhokhelwa ebhange ngonyaka lifingqa.

Ngakho-ke, ukubalwa kwemali yokukhokha uma ufaka isicelo ku-Federal Tax Service kusekelwe ezinkambisweni ezilandelayo: Ukwengezwa kokuncishiswa intela yakho engenayo kanye nebhange ngenzalo yonyaka owandulele lowo isakhamuzi esisebenza ku-Federal Tax Service. Faka isicelo sokubuyisela imali lapho uthenga indawo yokuhlala kungaba nanoma yiluphi usuku. Kukhona inguqulo okufanele yenziwe ngaphambi kuka-Ephreli 30, kodwa ayikho. Lolu suku yisikhathi esiphezulu lapho umqashi kufanele afake khona ulwazi lwe-FNS ngezintela ezikhokhelwa abasebenzi bayo. Ukuze izakhamuzi ngokwazo, ngokujwayelekile, azikho izibopho ezifanayo. Ku-Federal Tax Service udinga ukuletha isethi yamadokhumenti amaningana. Yiziphi?

Amadokhumenti

Okokuqala, lokhu kuyimemezelo yentela, eyenziwe ngendlela ye-3-NDFL. Ungayicela kumnyango we-accounting wekampani yomqashi. Kunenye idokhumenti efanayo - isitifiketi se-2-NDFL, sibonisa umholo wonyaka. Kumele futhi itshalwe imali esimweni esivamile samaphepha ukuze kutholakale ukukhishwa.

I-Federal Tax Service izodinga imibhalo eqinisekisa ilungelo lezakhamuzi ilungelo lezindlu. Uzodinga futhi inkontileka yokudayiswa kwefulethi, noma isivumelwano sokubandakanya ukulingana ekwakheni (uma indlu isakhiwa). Uma isakhiwo esisha sithunywe, isenzo sokwamukelwa nokudluliswa kwezindlu eziqediwe sizophinde kudingeke. Nakuba abanye ochwepheshe bakholelwa ukuthi i-Federal Tax Service ayifuni idinga idokhumenti yokugcina ngesikhathi esisodwa ngenkontileka yokudayiswa noma "esabelweni". Okuningi ngesikhathi esifanayo kuncike kwinqubomgomo yeminyango ethile yomnyango we-Federal Tax Service.

Sifake uhlu lwamadokhumenti abonisa ubunikazi befulethi kumnikazi. Kodwa imali yokubuyisela intela lapho uthenga indawo yokuhlala iyindlela yokuthenga ngezezimali. I-Federal Tax Service izodinga ukuthi unikeze amadokhumenti okukhokha, okuzokhombisa inani lezizindleko. Lokhu kungaba izitatimende zasebhange, amaresidi, amasheke, izitifiketi, njll, kwezinye izimo - irisidi kumthengisi ukuthi uthole imali enjalo. Uma kukhishwa intela lapho uthenga indawo yokuhlala, i-Federal Tax Service izocela isivumelwano seboleti nebhange. Izidingo zokuthi i-FTS izodlulisa yini ukukhishwa kuyodingeka futhi.

Njengoba ulungiselele wonke la maxwebhu, udinga ukuthatha ipasipoti bese uvakashela umnyango wendawo yentela. Lapho, ochwepheshe be-Federal Tax Service bazokhipha isitatimende, okuzogcwaliswa futhi sinamathele ezitokisini ezisele. Ingxenye yolwazi ingadluliselwa ku-Federal Tax Service ngokusebenzisa i-portal "Gosusluhi.Ru", kodwa inqubo yokuxhumana komnyango wezombuso nezakhamuzi ayimisiwe kahle - uzodinga ukuvakashela "ukungaxhunyiwe ku-intanethi" kwisakhiwo. Njengoba unikele imibhalo, kungenzeka ukuthi ulinde, kanti ukudonsa ekuthengweni kwefulethini kuzodluliselwa ezifunweni zebhange ezicacisiwe. Isikhathi sesikhathi lapho i-FTS okufanele iqalise khona ukuthengiswa kwebhange efanele akungekho izinyanga ezintathu kusukela ngosuku lokuthola isicelo.

Isimo esithile

Kukhona enye enye indlela ongayenza ngayo ukukhipha intela yendawo lapho uthenga indawo yokuhlala. Sitshele ukuthi ilungelo elihambelanayo livela kulesi sakhamuzi ngenxa yokukhokhwa kwentela yomuntu engenayo engenayo emalini nakwezinye izinzuzo. Kodwa umthetho uvumela okunye ukubuyisela intela yomuntu engenayo imali ekudonsheni - ukungakhokhisi le ntela. Okusho ukuthi, umqashi ngeke nje alondoloze, ukubala umholo. Ukuze usebenzise le ndlela, udinga uxhumane ne-Federal Tax Service, ucele idokhumenti lapho, ubonise ilungelo lokukhipha, uphinde ulethe kumnyango we-accounting. Iqiniso, ungayithatha kanye kuphela ngonyaka. Futhi uma umuntu eshintsha imisebenzi, lo msebenzi ngeke uphinde usebenze. Kodwa-ke, uma isakhamuzi isetshenziswa ezindaweni eziningana, intela yomuntu engenayo ingakhokhwa kuwo wonke umuntu. Ukungakhokhwa kwentela yokukhokha kungadlulela kuze kube yilapho inani lokudonsa lifika kuma-ruble angu-260 ayizinkulungwane, ngokususelwa kumanani asetshenziswe efulethini, noma izindinganiso zomngcele (uma isicelo sithunyelwe ngaphambi komhlaka 01/01/2014) ngenzuzo yesikweletu. Lolu khetho lusebenza futhi uma senza intela yokukhishwa kwentela lapho sithenga indawo yokuhlala. Amadokhumenti afana nesimo sokuqala.

Qaphela ukuthi ukwamukela isinxephezelo kusuka ku-Federal Tax Service kuhlaka lwaleli hlelo kuveza ukungakhokhi intela yohlu lomuntu siqu kuphela kumvuzo wempesheni wamanje. Uma umuntu "engenziwanga" okwehlisiwe esikhathini esidlule, kuzomele wenze okuthile ngaphakathi kokuqala.

Isitatimende sokulinganiselwa kokuncishiswa

Ayikho imingcele mayelana nokuthi uzofaka nini ukukhishwa kwentela. Akukhathaleki ukuthi kuthengwe isikhathi esingakanani indlu. Ngesikhathi esifanayo, intela yomholo yomuntu siqu ekhokhelwa imali engenayo ibhalwa iminyaka emithathu kuphela, eyandulela lapho umuntu efaka isicelo sokudonswa kwi-Federal Tax Service.

Ukukhishwa - kuphela izindleko zomuntu siqu

Ilungelo lokudonswa lapho kuthengwa indlu yokuhlala isakhamuzi kuphela uma indlu ithengwa yiyo ngemali yomuntu siqu. Awukwazi ukubuyisela intela yomholo yomuntu ngaphansi kwalesi simiso uma indlu ihlinzekwe ngumuntu noma ithengwe isibonelelo esivela kuhulumeni noma kumqashi. Amadokhumenti athunyelwe ku-Federal Tax Service, kufanele aqiniseke ngokuqinile ukuthi izindleko ezihlobene nokuthengwa kwezindlu, isakhamuzi senza ngokwakhe.

Mhlawumbe-ke, leyo ngxenye yezindleko zokuthenga indlu noma indlu umuntu uthatha, kodwa ngesikhathi esifanayo asetshenziswa ukwesekwa kwezwe. Kulesi simo, ukubalwa kokudonswa kwenziwa, ngokusekelwe emalini isakhamuzi esichitha ngokwabo. Ngokwenza, isimo esinjalo singenzeka uma ukukhokhelwa kwefulethi ngokwezinga elithile kwenziwa ngezindleko zemali yokubeletha. Kulesi simo, imali etholakale evela kumbuso inqunywe kulo lonke, elibonisa izindleko zokuthenga izindlu. Ngenxa yalokho, uzothola isisekelo sokubala ukwehliswa kwezimali.

Indlu endlini entsha esakhiwe

Yimaphi ama-nuances afaka ukukhishwa kwentela uma uthenga indawo yokuhlala endlini entsha? Inselele enkulu lapha - ezinye izinhlobo zezinkontileka zokwakhiwa okwabelwana ngazo zenzelwe ukuze isakhamuzi kuze kube yilapho umzuzwana wezinto zengcebo ihanjiswa, kungukuthi umtshali-zimali, kodwa hhayi umnikazi wento.

Isenzo sokwamukela nokudlulisa izindlu eziqediwe, kuze kube yilapho indlu igcwaliswa, inkontileka ngeke kukhishwe. Ukuze ukwazi ukukhipha intela uma uthenga indawo yokuhlala, imibhalo kufanele iqinisekise ubunikazi. Ngaphandle kwabo, i-Federal Tax Service ngeke ibe nelungelo lokusiza ukugcwaliseka kwelungelo elihambelana nesakhamuzi.

Ukukhishwa nokukhishwa kwemali

Yiziphi izici zokudonswa kwentela lapho uthenga indawo yokuhlala endlini, ngaphandle kokubala lezo esishiwo ngenhla? Izinyathelo ezibalulekile kulokhu ziphathelene nokuqoqwa kwamadokhumenti. Into yokuqala i-Federal Tax Service izoyidinga isivumelwano sesiboleko. Okulandelayo - imithombo yemali yokukhokha. Ukuqinisekisa inani lokukhokhwa kwempahla okwenziwe ngonyaka, isakhamuzi kufanele sisebenzise ebhange ngesicelo sokuthola ukukhishwa lapho izinkokhelo zenhloko kanye nesithakazelo kufanele ziboniswe ngokwehlukile. Lezi yizona eziyinhloko ezidingekayo ukwenza ukwehliswa kwentela uma uthenga indawo yokuhlala endlini yakho.

Kunezinombolo eziningana. Isebenzisana nemigomo yesivumelwano semali mboleko, ngesisekelo sokukhishwa kwentela yomhlaba lapho kuthengwa indlu yokuhlala. Ingabe ibhange lapho isakhamuzi sithatha udaba lokubolekisa? Ochwepheshe bakholelwa ukuthi cha. Ngaphezu kwalokho, isikweletu singakhishwa esikhungweni sezimali esingekho ebhange. Into ebaluleke kakhulu ukuthi inenjongo ekhethiwe. Lokhu kungukuthi, inkontileka nebhange kufanele ikhombise ukuthi umuntu uzimisele ukuthumela izimali ezibolekile zokuthengwa kwendlu, noma ekhaya noma ukuzakhela (noma ukulungisa).

Kungenzeka yini ukuba umuntu akhokhe intela yentela kuphela ngenxa yesithakazelo esikhwameni sokuthenga imali? Lokhu kungukuthi, ezimweni lapho engenaso isenzo sokuthola nokudlulela indlu kanye neminye imibhalo edingekayo eqinisekisa ngokusemthethweni ilungelo lobunikazi? Ochwepheshe bakholelwa ukuthi ukwenza okunjalo akunakwenzeka. Ngaphezu kwalokho, uma umuntu ethumela isicelo sokudonswa kwi-Federal Tax Service, inkokhelo ibalwa ngesisekelo sezindleko zokuthenga indlu nokulungisa njengento ebaluleke kakhulu. Ngokushesha nje uma ku-13% wezigidi ezingu-2 noma inani elikhombisa izindleko ezihambelanayo lidluliselwa kwisakhamuzi, kuphela emva kokuba isithakazelo sokubolekwa kwempahla sithathwe.

Ubunikazi obuhlangene nobelwane

Kwezinye izimo, abantu bathengela izindlu ngamalungelo okuhlanganyela (noma ehlangene). Kulesi simo, isakhamuzi sigcina ilungelo lokuthola imali. Kodwa "amafomula" wokubala kwawo ayoxhomeka kohlobo lobuhlobo olwenzekayo - nokho lilingana noma impahla ehlanganisiwe ngqo. Esikhathini sokuqala, isisekelo sezimali sokubala ukubuyiswa kwentela yomuntu engenayo kuyobe esilinganiselwe nesabelo sobunikazi. Okusho ukuthi, uma ifulegi libiza ama-ruble ayizigidi ezingu-3.5, kanti umuntu anakho okungama-20%, i-Federal Tax Service izobala ukukhishwa kwe-13% yama-ruble ayizinkulungwane ezingu-700.

Uma leyo ndawo ihlanganisiwe, abanikazi kufanele bavumelane ngokusabalalisa inani lemali yezimali yokudonswa, futhi bahlele ngokwezifiso zabo, ngokuthumela isicelo esifanele ku-Federal Tax Service. Kungenzeka ukuthi ngeke kwenzeke ukuthola isivumelwano, lapho kwenzeka inkantolo ingasungula ubulungiswa. Qaphela ukuthi ngandlela-thile ubunikazi bomnikazi wabelana kabusha ngesisekelo sezimali sokudonswa akunakwenzeka.

Ukudonswa kwentela kwabahola impesheni

Kwezinye izimo, kukhona umbuzo mayelana nendlela imali yentela senziwa lapho uthenga i impesheni efulethini. Ngokwalokho obusa ukuxhumana ne-Federal Tax Service kule simo? Iqiniso lokuthi umuntu osethathe umhlalaphansi engakhokhi kwentela yengeniso. Futhi uma liwukuphela komthombo engenayo isakhamuzi, isizathu ebanjwayo, ngokuvamile, asivelanga. Kodwa kukhona ongakwenza namanje ukubala kwamanye isinxephezelo ukuthengwa inani lezindlu. Miphi kukhona okungenzeka kakhulu?

• Inketho yokuqala - owayesethathe umhlala-phansi iphelela ngokulinganisa. Kulokhu, lapho onelungelo elingokomthetho ukufaka loluhlelo ngokuphelele ilungelo okuhambisanayo ukuze ninciphise ngaphakathi kohlaka nezinqubo ukuthi siye ezichazwe ngenhla.
• Eyesibili inketho - owayesethathe umhlala-phansi zase uzibophezele kuthengiselana uhulumeni kudingeka ngaphansi kuyo intela yengeniso ngesilinganiso 13%. Kungenzeka, esikhundleni, nezinye ingcebo ukudayiswa. Futhi kulesi simo ilungelo ebanjwayo ku ukuthengwa zokuhlala kanye nesibopho sokuphatha intela phezu ithengiswe kungenzeka Okusizayo offset ngendlela.
• Inketho lwesithathu isikisela ukuthi impesheni ukhokhele noma iyiphi intela iminyaka emithathu ezandulela lowo, lapho isicelo sokubuyiselwa imali yena. Kulokhu, lo FTS ungakwazi ukubala isinxephezelo ngesisekelo the izimali endaweni yomcebo njengengxenye yentela ngemali engenayo siqu iminyaka eyedlule. Kusebenza umthetho ofanayo uma impesheni umsebenzele - ezibanjwayo yentela engenayo siqu iminyaka emithathu eyedlule kungenziwa offset.

Imali ebanjwayo kulabo bamshaya kwentela yengeniso

Kukhona phakathi nenye uhlobo lwabantu abangenawo imali, kodwa musa intela kuyo, futhi ngaleyo ndlela ngeke ufanelekele sokubuyiselwa imali yentela. Ngokwesibonelo, bangase babe osomabhizinisi ngabanye, abanikazi bamabhizinisi, hhayi oqokwe kunoma yiliphi ihhovisi, abafundi abathola umfundaze. Ngaphezu kwalokho, imali ebanjwayo ingakhokhiwe unelungelo kulabo izakhamuzi abathola iholo "imvilophu." Nokho, maqondana nabo imithetho efanayo sishilo ngenhla, - uma umsebenzi noma ezinye imali iminyaka emithathu ngaphambi kosuku selisenzile ne-IRS - ebanjwayo correlative roomates yentela ngemali engenayo siqu bakhokhelwa amanani uyasho. Imithetho efanayo, ngendlela, efanele ukuze izakhamuzi ababhekwa abangasebenzi.