Isibonelo intela engaqondile. ikhodi yentela

Izintela emphakathini wanamuhla zinemisebenzi emibili. Ngakolunye uhlangothi - ukugcwalisa isabelomali (ithuluzi main kwezomnotho isimo), futhi ngakolunye - ukuqondisa umnotho, ukuvumela nokulinganisa namazinga kahle komphakathi kanye nokuthuthukisa adingekayo engxenyeni kahulumeni kuqala. Uhlelo lovumelanako idatha inkokhelo ifomu eyabekwa ngokomthetho sisungula Tax Code of the Russian Federation. Ezisebenza, it siqukethe izingxenye ezimbili: nokusungula jikelele zokuhlanganisa izimiso uhlelo intela, futhi ekhethekile ukudalula ngamunye indlela ehlukile noma yokuqoqa intela. Izahluko ngabanye esikhathini ingxenye Tax Code Inani okufakiwe yesibili added tax (VAT) kanye mkhuba intela (noma mkhuba). bacabangela uzobe anikelwe lesi sihloko.

inqubomgomo yentela State

I engavamile we isiqondiso intela wukuthi isimo imvelo macroeconomic sishintsha, obuhlukahlukene entela. Lena inqubomgomo yentela. Akumangalisi, kufanele uhambisane isimiso Ukukopishwa, t. E. Nikela ekukhuleni ukukhiqizwa kwezenhlalo futhi kwandiswe umkhiqizo. Nokho, imithetho yentela - a ndaba ebucayi, ngakho ngokushintsha isilinganiso sentela, kufanele sizwelane ukuze ngiwufeze ngesikhathi isimo somnotho.

kukhombisa ngokusobala imithetho yayo Laffer ijika, yaqanjwa usomnotho we-Los Angeles University, wathola isimiso isabelomali izimali, kuye ngokuthi isilinganiso sentela. Ubuhlobo Functional akubonisa Classic: ku-eksisi evundla - iphesenti eyabekwa isimo endaweni yomcebo, eksisi eqonde ngqo phezulu - lemali etholwe intela. Ekuqaleni, lokhu ijika kwandisa. Ukubaluleka kwezomnotho salokhu ukuthi ukukhiqizwa kule ingxenye likhula ngokushesha kwesilinganiso sentela, ngokulandelana, kanye nomnotho iqhubeka, futhi eziqoqwayo ukwanda. Nokho, ezingeni 40-50% sentela (emazweni we mina ezweni) futhi 35-40% (emazweni ka III World) ijika ifinyelela esiphezulu futhi iqala ukuze wehlise. Kulokhu sithi inqubomgomo yentela - olubandlululayo. Ngezinye imali eyiphinda kuqhathaniswa eliphezulu labantu abasebenza, umthwalo wentela kuyinto 40-45% of the amazinga okuphila.

Ngakho-ke, kube inkomba yokuthi inqubomgomo okuqhubekayo social kubhekwa ukuba Ukuwohloka okuqhubekayo isabelo umthwalo wentela maqondana imali sabantu.

izintela nenkhulumombiko

Izintela ubunjalo lokungayikhokhi intela zihlukaniswe nenkhulumombiko. isizinda zentela izintela oqondile kukhona engenayo (okungaba umholo, inzuzo, irenti, isithakazelo) noma impahla (umhlaba, indlu, izibambiso) okungewakho abakhokhi bentela. Izibonelo zentela eqondile kungaba umhlaba intela, intela ku imali, intela, intela imoto, intela ku inzuzo. intela ongaqondile, njengoba kuqhathaniswa ukuqondisa, has a uhlamvu bahluke - premium intengo noma izinga.

Nokho, ukuphawula ngezimo kumiswa base yentela yentela ngemali engenayo ukusetshenziswa ebhizinisini. Kukhona futhi wathola leli gama elithi 'engaqondile, "kodwa kulesi sici ke akuhlangene ne intela engaqondile (intela edonswa eholweni, njengoba sesivele okukhulunywa - umugqa oqondile). Kulesi incazelo yegama ukufana ongakaphathelani isici intela, futhi ohlelweni lokunquma ezidlula yayo. Ekunqumeni base intela ngakho sisuswe izindleko ngqo encikene nokukhiqizwa main, kanye nezindleko engaqondile emalini. yentela yemali engenayo yindlela luyingxenye kwezomnotho kunomthelela lunye enkulu inkampani, ukunciphisa ukusetshenziswa kwemali yayo non-elikhiqizayo.

Ngokuqondene izintela ngokungaqondile, Economist oluvelele German Marx ubeke amazwana nempahla yabo esikhathini esicashile, bafihliwe konke ukuthenga, ukuhoxiswa imali kusuka izakhamuzi state. Kubonakala sengathi abathengi uthenga umkhiqizo, futhi ngaleyo ndlela ngeke ukulawula esesuthi isabelomali. Empeleni - yomkhokhi khulumela umthengi, umthengisi izimpahla efanayo nemisebenzi esivuna engaqondile izintela ngalendoda kanye nomlomo lapho kudluliswa esimweni sazo.

ERussia, inetha izintela elandelayo engaqondile: value added tax (VAT), intela mkhuba kanye nentela.

Intela engaqondile. VAT

VAT okokuqala wethulwa eFrance ngo-1958 lidlule umshayeli ukuhlolwa yayo, bese ukuthunyelwa. Eminyakeni 70 waboleka lonke elaseYurophu. ERussia, "Ngo-VAT" Lo mthetho wamiswa ngenxa yokutholwa ngo-1992 nguHulumende Egora Gaydara. Izinga Okokuqala kwaba 28%, ngaleyo ndlela kudale intela umthwalo eningi, bese-ke lancipha kabili 20% no-18%, ngokulandelana.

Ongaqondile intela ye-VAT kwasakazwa intela izwe izinhlelo ngempumelelo. Kuyini isizathu kwayo? Cishe insensitivity lokubhekana nenkinga yomnotho kanye acyclic, ngoba ayikho intela ibalwa njalo ngosuku ngaphezu ukukhiqiza kanye ukusetshenziswa.

Izikhombisi-main inqubomgomo waseRussia esabelweni sezimali 2012 kuze kube isikhathi kuze kufinyelele 2014 ligcizelela ukuthi indima yomama phambili VAT federal uhlelo intela. I isabelo le ntela ebangela 32-35% of federal eziqoqwayo.

VAT njengoba yisibonelo intela engaqondile kuhilela base intela (ngokuvumelana Art. 146 we Tax Code), ukuthengiswa kwezimpahla namasevisi ensimini ka-Russia, ukudluliswa kwezimpahla ukusebenza kwezinsizakalo, okuyinto okungafanele ebanjwayo, ukufakwa kanye nomsebenzi wokwakha kwenziwe izidingo zalo siqu, ukungeniswa izimpahla endaweni Russian Federation.

Imibuso noku e base intela ye-VAT

Tax Code akufaki kusukela esiphezulu ububanzi abanzi VAT, eminye imisebenzi: ruble ukwelashwa kanye izimali zakwamanye amazwe, ukudluliswa kwempahla by nomlandeli wayo, ukwedlulela komhiaba ukwakha imisebenzi lomthetho izinhlangano ezingenzi nzuzo, ukudluliswa kwempahla ngendlela utshalomali, kubuye iminikelo yokuqala kubahlanganyeli ukubambisana kwezomnotho kanye nezinkampani, azimele emvelo izikhulu nomasipala emafulethini, ekuphucweni impahla ifa.

Ongaqondile intela ye-VAT futhi kufaka uchungechunge okukhethekile entela. Okokuqala, zero izinga. Isetshenziselwa izimpahla akhishelwe khona imodi kuchazwe FTZ (Free Zone Customs). Futhi isetshenziswa maqondana nezinsiza ukuze ukulayisha, ezokuthutha, ukwesekwa lemikhiqizo ezihlobene ukuba sendleleni lempahla badabula leyo ndawo Russia kanye ukuthutha imithwalo futhi abagibeli, uma kungukuthi owathunyelwa Insimu Russian Federation.

Nokho, uma siqhubeka ukhulume intela ezinjalo eziyinkimbinkimbi VAT, khona-ke kuyasebenza ngesilinganiso encishisiwe (10%) maqondana nokudla, imikhiqizo zezingane, abezindaba kanye nezincwadi. Ngakho, umthetho yentela yombuso inikeza lula intela umbuso lezi izigaba kwezimpahla ngokufaka wehlise amanani abo futhi ngaleyo ndlela kwandisa ukudleka ngabo. Njengoba ubona, izintela ngokungaqondile ku Russian Federation ezisebenza endaweni ethile, akuhlobene umjikelezo zokukhiqiza, kanye kwatheleka zabo ku isabelomali - iyunifomu ngaphezulu.

Yini enye likhona base intela ye-VAT

izinhlangano ezingokomthetho kanye osomabhizinisi ngamanye ekugcwaliseni entela VAT ngezinjongo intela njengoba:

• Intuthuko wathola. Okuhlukile izinkokhelo ezinjalo yezimpahla kuncike 0% izinga (bheka. Ngenhla) kanye imikhiqizo kokuba umjikelezo ukukhiqizwa izinyanga ezingaphezu kuka-6.
• Agents kokuba isimo "usizo lwezimali", kodwa etholwe esenana izimpahla ezithengisiwe namasevisi.
• Isithakazelo kwi-credit zohwebo, amanothi promissory, izibopho okweqa izinga refinancing of Central Bank of the Russian Federation.
• isinxephezelo ohlwini ngaphansi izivumelwano zomshuwalense nezinhlinzeko counterparty okuzenzakalelayo.

Kodwa kukhona okuhlukile ngokuqondene nalo mthetho. A esemthethweni noma usomabhizinisi, ingeniso ngokuba odlule izinyanga 3 babe ruble esingaphansi 2 million, wabhala ngo-bentela ukukhonza isicelo ezifanele nezicashisiwe izinyanga 12 ekukhokheni i-VAT.

Mayelana eyinkimbinkimbi yokunquma base-VAT

Sibonile isibonelo engaqondile intela ye-VAT ngokuhambisana Isahluko 21 Tax Code kuphela ingxenye kumiswa base yentela. Kungani isibonelo esisodwa? Lokho abafundi baziswa yinkimbinkimbi ukubala yayo kwemibhalo eyinhloko. Ukuze ibhizinisi elikhulu lezimboni ebhalwe kahle intela nokubuya VAT entailing non-isicelo yenhlawulo by intela, olufanele kanye ezibalulekile. Lo msebenzi, onekhono ngempela, ezidinga ulwazi oluthile komcwaningi wamabhuku. Le ndawo yebhizinisi kuchazwa koMthetho N 943-1 "Mayelana iziphathimandla zentela Russian" kusukela 03.21.1991, intela-value-added kanye kwentela engenayo ezinkampani kuyinto eyinkimbinkimbi kunazo ngonyaka, ngakho kukhona ngisho lunye ngeziphansi ngaphakathi iziphathimandla zentela ngokwabo: eyodwa isheke VAT, elinye - intela engenayo. lingandile kangako kukhona labantjintja, okuyinto ehlombe bese, nokuningi.

On the indlela intela ye-VAT ukubalwa kwezimali

Ake sicabangele izimpendulo zemibuzo "ngemisebenzi kwangaphakathi" intela eziphathelene wokuhlola, isibonelo, ukubaluleka engaqondile added tax. Ngokuvamile, amasheke kukhona kwesayithi, off-site futhi kuhlanganisa lezi zinhlobo ezimbili eyedlule. Ngokusho degree of Ukusabalala base yentela zihlukaniswe thematic kanye oluphelele, kucacile futhi zikhethe.

ingabe i-VAT cameral hlola kanjani? Tax abahloli bawuthwale ngqo ehhovisi lakhe. Ukuze yamasevisi abo - ayenikwe izinhlangano ezingokomthetho aqinisekiswe noma ngabanye osomabhizinisi entela kanye zatrebuemye ngesikhathi langempela ukuhlola okubhalwe kuwo amarekhodi ezimali zayo kanye amadokhumenti womthombo. Ukuhlolwa Imigomo Kwenziwa ngqo ezimali ye esemthethweni (usomabhizinisi).

Njengomthetho, ngosuku olwandulela i ephumayo kuhlelwe eyinkimbinkimbi VAT documentary amasheke wenza kwamabhuku kwedeski olunikezwa wentela futhi izitatimende VAT okufakiwe kubo inkokhelo ngenxa yokuzimisela alandelayo umehluko yayo nge ncazelo langempela mabhuku intela eyinhloko idokhumenti yentela.

VAT, njengoba yisibonelo intela engaqondile, libonisa izinkomba ezimbili yokuqinisekisa abacwaningi-mabhuku ka ukubika ibhizinisi: ukuphelela base yabo yentela VAT isicelo efanele intela ezibanjwayo ezimali.

Ukuhlaziywa kwezimpahla ukuthenga audit-VAT

Lapho ukukhuthala, ihlolwe lokuqala ngokucophelela ukutholakala kwemibhalo yokuqala abahlinzeki. Ngokuphathelene abahlinzeki, Wokuqonda ayelungiselela izimpahla namasevisi e kokubili base zikhokhe intela futhi ebanjwayo (kunqunywa ngokuhambisana inombolo sihloko 171-173 we Russian Federation Tax Code) kungenziwa kubhekelwe ngaphansi kwemibandela ethile. idokhumenti yokuqala kufanele babekhona - invoyisi kubadayisi, ukuthi uzobe etholwe lokulandisa credit eyabelwa kuye ngokusebenza kwakhe isethelwe ezifanele sekubika intela (ebhekisela esihambelanayo intela isimemezelo).

Isibonelo enano kungenzeka kubuye inani eleqile VAT empeleni esikhokhelwayo athile Tax Code nge isimo elandelayo: incwadi kokushicilela inkampani othenga ngephepha nangoyinki ngenkathi ukukhokha intela ka-18%, kodwa eseqedile imikhiqizo izothandwa (izincwadi) intela ngaso ngo-10%. Kususelwa lemali ngenhla intela ngokweqile on ukuthengwa ngephepha nangoyinki ku intela ngoba ukuthengisa amabhuku - likhona sokubuyiselwa imali yentela.

Ukuhlaziya ukuthengiswa kwezimpahla ngaphansi Audit VAT

Ukuthengiswa kwempahla is zilandelwa ngesisekelo invoice, imithi esemthethweni aqinisekiswe, futhi yokuthengisa yayo umagazini (othize elihlanganisiwe intela usomqulu, futhi eqinisweni database wesandla ngoba entela).

Lokhu kuhlola siphathelene kokuhambisana ezimali amarejista phezu ingxenye zasemizaneni abahlinzeki kanye nezinkontileka izibalo nabantu nokuziphendulela. Kulokhu, amakhophi invoice yesibili kufanele bufakwe leli phephabhuku.

Ongaqondile intela ye-VAT kunqunywa ngesisekelo imisebenzi non-dummy (for the ukulethwa into ngayinye kufanele ibe ukubala esifanele EFT - kusuka ku-akhawunti yamanje ye-ibhizinisi noma ukheshi - ngokheshi). ikhomba Ngakho umzamo kungenzeka ukubuyela inkampani VAT ngezinga ukuthengiselana cishe nhlobo.

Iziphathimandla zentela ihlolwe ukusebenza kwe-K-akhawunti 201 01 610 kanye K-akhawunti 201 04 610. Uma kungekho invoyisi for ukudayiswa kwezimpahla (amasevisi), ke Kwenziwa intela counter audit ekulandiseni izinhlangano zezomthetho counterparty. Uma kungenjalo kukhona - kuthengiselana ngamanga, kodwa ngabe kuyicala kwezomnotho. Ngesikhathi esifanayo ke kuqhakambisa ngokulandelana kwezenzakalo sokulungiselela kanye nokubhaliswa invoice. Khetha-counter amasheke bamiswa nokulethiwe ezinkulu okuyiwona invoice ayatholakala.

amaphutha intela ISIBONELO lapho ukuthengisa izinto

Ukudayisela ibhizinisi kumele abe abanekhono zomthetho inkontileka design ukwesekwa. Okukhathazayo ukuthi ukuqaliswa izimpahla namasevisi kumele njalo kwenziwe kuncike ukwanda amanani abo lemali VAT. Amaqembu ikontraga aphoqelelwe ukuba ichaze ngokucacile zasesiteji oyisibopho ecacisiwe intengo - ne intela noma ngaphandle intela. Inkontileka icacisa intengo ngaphandle i-VAT, kwaba yena okhonza base yentela. Kuyinto efiselekayo kakhulu esivumelwaneni ukwaba lemali VAT njengomugqa oseceleni.

Lesi sakamuva kungenxa yokuthi ngokuvumelana Art. 424 CC ohlangothini Russian okhokha intengo kwezimpahla ku imininingwane ebalulwe inkontileka.

Ekuphetheni Ukubukeza kwethu VAT, siphawula ukuthi kungenxa uhlamvu yayo jikelele, kuba enye yezinto ezinzima kakhulu amasu nendlela yakhe phakathi intela ezikhona eRussia.

Excise komsebenzi. Kumila intela

Intela engaqondile ku Russian Federation (ngaphandle elikhulu kubo - value-added tax) zibandakanya yentela yombuso - intela mkhuba (kanengi okukhulunywa indlela efingqiwe yokubhala igama - intela mkhuba) kanye nentela. Ubhekene necala amaqembu athile kwezimpahla ezifana ukudayiswa kubo ensimini ka-Russia, futhi uma uhambisa nazo umngcele Russian. Bala it kwesabelomali izinhlangano ezingokomthetho kanye osomabhizinisi ngamanye, futhi payers langempela kukhona abathengi, t. Ukuze. Yena likhona intengo izimpahla bathenga. Njengoba inani lentela emananini kwezimpahla, kuyacaca ukuthi uhlelo intela engaqondile kuyinto duty mkhuba.

Njengomthetho, angaphansi izimoto intela mkhuba, uphuzo oludakayo, u-diesel, uwoyela motor, ubhiya, iqonde motor uphethiloli, utshwala kanye notshwala imikhiqizo, imikhiqizo kagwayi.

Ngokusho Article 182 we Tax Code, kumele zikhokhelwe intela ukuthengiselana of ukudayiswa wentela izimpahla excisable ekhiqizwa eRussia, irisidi kanye ukuthunyelwa kwalo mkhiqizo, uhlobo oluthile ukudluliswa kwempahla (etolls izikimu), ukusebenza Ukuthuthelwa mkhuba izimpahla ngaphandle Russia.

Nos. 1 n. 6, Art. 182 we Tax Code uloba iyiphi into excisable ukuba nesithuthwane ukuthunyelwa idatha izimpahla ownerless intela engaqondile. Kuyinto kuncike intela kanye nokudluliswa impahla excisable e izimali ezimisiwe wamabhizinisi.

Inqubo intela mkhuba

Lungekho ngaphansi mkhuba emsebenzini mkhuba izimpahla ezithunyelwa kwamanye amazwe, ukudluliswa phakathi amayunithi wamabhizinisi ukukhiqizwa, ukudluliswa eyinhloko ashaqa amakhasethi kucutshungulwe zezimboni, ukungeniswa ku amasiko endaweni kwezimpahla excisable nge ukwenqaba okwalandela esivuna State, ukungenisa impahla excisable ethekwini Sez.

Ukulinganisela samanje mkhuba emsebenzini isikhathi kuze kufinyelele 2015 ethulwa esihlokweni. 193 we Tax Code.

Iziphathimandla zentela azokuqhubela isheke documentary, acabangele inkontileka yabakhokhintela sika nge counterparty yayo imibhalo ekukhokhweni ngokuhlanganyela isitatimende yasebhange ukudluliswa kweemali, amasiko wezimpahla isimemezelo, ikhophi amadokhumenti asekelayo ezokuthutha okubonisa ukuthekelisa kwemikhiqizo excisable ngaphandle Russia.

Isikhathi intela ukuze kuqalise ukusebenza sangaphakathi izimpahla mkhuba ube ngenyanga zithutha ngaphesheya komngcele - ngokuhambisana Code Labour.

ISIBONELO ukucacisa mkhuba lemali

izimo zokuqala: distillery esikhiqiza vodka ngokuqukethwe ETHYL utshwala ka 40%. It libhekene ukukhiqizwa yayo ivolumu nyangazonke 500 l. Yamanje sentela - 210 ruble ilitha anhydrous ETHYL utshwala ngayinye. Inani mkhuba emsebenzini ETHYL utshwala wathenga kuyinto ruble 1650.

Isixazululo: metal Tax kuyoba: 500 x 40% = 200 l.

Inani duty mkhuba elihambisana vodka ithengiswe: 200 L x 210 = 42 ruble ruble 000.

Inani mkhuba komsebenzi okumele ikhokhwe: 000 42 - 1650 = 40 350 ruble.

isiphetho

Intela engaqondile Uyi lwemidlalo wesistimu intela yesimanje. Okubaluleke kakhulu kuba VAT, esinikela inani elikhulu isabelomali eziqoqwayo (I-Russian 33-35%). Kufanele kuqashelwe ukuthi kwesilinganiso sentela VAT kuyinto umfutho ebalulekile ekuthuthukiseni umnotho. Akumangazi ukuthi ngesikhathi yokusimamisa umnotho wezwe, kusukela ngo-1992, izinga VAT eRussia kwehle kusuka 28% kuya ku-18%.

Qaphela ukuthi intela mkhuba - intela engaqondile, kodwa kunalokho ezithile. Nakuba has umyalo ezidlula Ingxenye encane zentela ejwayelekile ngaphandle i-VAT, kodwa amazinga kwakhona kube inkomba yokuthi sengqondo lahulumende esezingeni eliphakathi nendawo.