Intela Enobunye yezenhlalakahle (UST)

I esihlanganisiwe intela nomphakathi intela yase-Russian Federation. Ubhekene necala kwesabelomali federal, kanye izimali ezihlukahlukene ezingewona kwesabelomali ezingeni wombuso. Lezi zimali wayemelele Social Insurance Fund, Pension Fund, umshwalense wezokwelapha saziso. Le ntela iklanyelwe ukuqoqa izinsiza target kuyadzingeka ekwetfulweni kwaloluhlelo impesheni State kanye nekuvikeleka kwetenhlalakahle, ukunakekelwa ngezokwelashwa sabantu. UST wabonakaliswa ngokusebenzisa social umsebenzi izintela.

inombolo uMthetho 212-FZ sangomhla Julayi 24, 2009, kwatholakala ukuthi kusukela ngo-January 1, 2010 ikhanda phezani nethonya 24 UST. Lokhu kusho ukuthi uma sekukhokhwe esihlanganisiwe intela yezenhlalakahle payers itsetfwe nokukhokhwa iminikelo saziso ukuze i-Social Insurance Fund Pension Fund, kanye TFOMS futhi FFOMS.

Ngaphansi kwalo mthetho, amazinga umnikelo namanje abakashintshi kusukela ngoJanuwari 1, 2010, ngenkathi kusukela ngoJanuwari 1, 2011 kukhuphuke ngo-34%, zazo 26% kuyizinto izinkokhelo umshwalense impesheni ayimpoqo. iminikelo Umshwalense zikhokhelwa kusukela Imininingwane imali yonyaka ukuthi ingeqi ruble ayizigidi 415. uhlelo ezinjalo lezinkokhelo umshwalense saziso kungaba ngokuphawulekayo ukwandisa ezingeni impesheni. Ngesikhathi impesheni esifanayo ngemva engamashumi amathathu yokukhokha eminikelo kuhlolwe kukhonjisiwe hhayi ngaphansi kuka-40% izinga iholo.

Khokha olulodwa intela yezenhlalakahle labo bentela abadinga ukwenza izinkokhelo sabantu ngokomzimba ukusebenza kanye bentela abakhokha imali yabo kusukela UST. Isigaba sokuqala sihlanganisa izinhlangano ezingokomthetho, abantu zemvelo bhalisiwe njengoba osomabhizinisi ngabanye , futhi ekwenzeni izinkokhelo amaholo ukuze abanye abantu, kanye abantu evamile ngokomzimba (izakhamuzi). Payers kulokhu ukwenza njenge abaqashi.

Unified intela yezenhlalakahle, ngokuvumelana Izihloko 235 236 Tax Code kufanele zikhokhelwe izinhlangano ukuthi akhokhe isinxephezelo abantu ngaphansi komthetho we-civil, izinkontileka zabasebenzi kanye ne-copyright, ngaphandle ukukhokha amaholo ukuze osomabhizinisi ngabanye.

intela Enobunye nomphakathi It kumele sikhokhwe ngemuva ngumuntu onganikezwa entela ngaphambi kukaMashi 30, ukuphelelwa yisikhathi oluzayo kwenkathi yokubika. Ikhophi isimemezelo kuyadingeka ukuze unikeze FIU indawo isikali umzimba ngaphambi kukaJulayi 1 wonyaka olandelayo sekubika yi UST.

intela Enobunye nomphakathi Kuyinto kuncike ukuvuza abaqashi ekhokhelwe abantu ngoba izinhlobo ezahlukene izinkontileka futhi, ngaphezu, inkokhelo eyenziwe izinkontileka zabasebenzi.

izinzuzo Tax intela yezenhlalakahle inikezwa kulezi zimo ezilandelayo. Okukhishwe ukukhokha nesabelo intela ku imali sabantu yemvelo kanye isinxephezelo vacation ubuningi, umshuwalense ngaphansi inkontileka komshwalense wezempilo. Ngaphezu kwalokho, akekho ngaphansi UST labo izinkokhelo, ezingalotshwanga ezihlobene ezikhokhiswayo endabeni yentela ngemali engenayo, imali kanye nezindleko abanokukhubazeka womathathu la maqembu (I, II no III).

UST nokusakazwa kwayo zinqunywa Article 241 Code Tax. Imali ukuthi awekho ngaphansi intela, ezishiwo yiSigaba 238, futhi izinzuzo - yiSigaba 239 Tax Code. kakhulu Inqubo sibalo nokukhokhwa zokukhokha ebekiwe Article 243 we Tax Code. Amanani ikhokhwe ngokwehlukana isabelomali sikahulumeni kanye nezimali yangasese ku iphesenti esifanele base yentela.

Inani ekhokhwa sotsstah, encishisiwe self-lokukhokha komunye oyedwa e lemali ngezinhloso izindleko yomshuwalense social. Inani elikhokhwayo ukuze isabelomali sikahulumeni zingancishiswa inani payers ka umshuwalense for sikhathi on umshuwalense yempesheni, ngokuvumelana yamanani eyayifunwa umthetho № 167-FZ kusukela osukwini 15 Disemba 2001 "Ngo umshwalense okuphoqelekile okwenziwa ezikhungweni nemali yempesheni."

Kule nyanga, bentela kufanele ukubala izinkokhelo kusengaphambili UST izinkokhelo ngobukhulu enqwabelene kusukela ekuqaleni olufanele isikhathi intela ngaphambi kokuphothulwa ngenyanga.