Izikhonzi intela: umqondo, izinhlobo

ubudlelwane Tax zidinga iqhaza angangabazeki ngalezi zindaba kulezi izimo ezihlukile. Yini abangayenza kube? Kule ndaba, umuntu noma inhlangano zingase zithole isimo umhlanganyeli intela kwezomthetho?

Asho ukuthini umuntu encane yentela?

Izikhonzi intela (noma ubudlelwane zomthetho emkhakheni ukusebenza ezibophweni inkokhelo ukuze isabelomali nesimo) - iyona abantu wemvelo noma womthetho ngubani unelungelo iqhaza ezihlukahlukene ubudlelwane intela, unamalungelo futhi izibopho kuhlinzekelwe izenzo wezomthetho kanye nokulawulwa RF ngesikhathi sikahulumeni, yesifunda noma kamasipala ezingeni .

Umuntu eqinile noma igunya ivame izikhonzi intela kokuqala kokusebenza e ezindabeni zomphakathi. Ngokwesibonelo, asayine isivumelwano inkontileka futhi wamukele isinxephezelo ngawo, ephathini igciwane, njengoba umthetho, kudingeka ukubala intela ku umholo uzikhokhele kuya isabelomali Russian . Ngaphezu kwalokho, umuntu noma inkampani kungaba umthombo yentela impahla - ngokwesibonelo, impahla. Hhayi iqhaza, ngaleyo ndlela, ngo ezindabeni zomphakathi, bathi kunjalo yizakhamuzi of ubudlelwano intela. Kulokhu - esenziwa imithetho ethile yomthetho. okuqukethwe kwabo kunqunywa inqubomgomo yentela isimo.

Kuye eziseqhulwini lesishaya kumthethonkombiso angethula izimali ezintsha futhi ukhansele noma ishintshwe ekhona, thobelani amazinga athile netimphawu ekubalweni izinkokhelo. Ngokuphathelene eziningi izintela okumele ukhokhwe izakhamuzi kanye nezinhlangano kwesabelomali Russian Federation uzaqiniswa ngu credits kanye nemali ebanjwayo.

izici eziyinhloko pravosubektnosti intela

Izazi ziye lakhomba inani izici ayisihluthulelo imithetho yentela. Okokuqala, lokhu isimo Libonisa ukuthi umuntu noma amalungelo wenhlangano engokomthetho kanye nezibopho endaweni impahla kanye nobudlelwane zokuphatha, okungase ne-ukubala kanye nokubhadela, kufaka phakathi izintela nezinkokhelo, yokubika izinkokhelo isabelomali sikahulumeni.

Tax ubuntu kuthathwa ukubukeka umuntu noma inhlangano isimo into control intela nokusetha labo noma ezinye izindlela wemfanelo amacala intela ngabo. Njengomthetho, elikhulu inani imisebenzi kulesi sici kukhona izinhlangano ezingokomthetho.

Wentela (LE) liyakwazi ukuhlanganyela ezihlukahlukene ubudlelwano - kube eyisakhamuzi noma umnikazi wendawo, inkontileka, ikhasimende, umnikazi, umqashi. abantu yemvelo, esikhundleni salokho, ezimweni eziningi, has a umthamo enkulu amalungelo. Kodwa kuze kube sezingeni lokuba lingasethwa inkontileka ethize ngalo engena, noma isimo, okuyinto kuchazwa ngaye iziqondiso ehlukile.

The main izintela Russian futhi ngesimo esingokomthetho izinhlangano osungulwe umthetho kahulumeni. Izenzo zomthetho lesifunda kanye lukamasipala kungahle kunqunywa izici izakhi ezithile intela - isibonelo, Silinganisa.

Abahlanganyeli ubudlelwane zomthetho emkhakheni intela

Sibheka kabanzi yokuthi lapho kungenzeka izimo amelwe ahlukahlukene intela izifundo pravootnoshenijah. Kubahlanganyeli nezokuxhumana ezifanele ngokuhambisana nomthetho kungaba:

• abantu yemvelo kanye zomthetho isimo wentela;
• abantu ngokomzimba nezinhlangano ezingokomthetho ukuthi awayikhokhi intela ejenti;
• Iziphathimandla nomasipala;
• izinhlangano extrabudgetary;
• esikweletu sezinhlangano eziphambili zezezimali.

Lolu hlu labahlanganyeli bezikhali ubudlelwane intela, isimiso, angabhekwa avaliwe. Cishe noma yimuphi umuntu yentela, ngandlela-thile, iyosebenza kunoma yiziphi izigaba bentela eshiwo ngenhla.

Kuyaphawuleka ukuthi zonke amaqembu abahlanganyeli intela ubudlelwane zomthetho kungenziwa emelelwa izinhlangano babezizwe ukuziphatha imisebenzi ensimini ka WaseRussia noma, isibonelo, umnikazi impahla eRussia.

It kuyoba usizo cabanga ikakhulukazi isimo wentela e ukuhlanganisa nezibopho lokukhokha ezivamile, ezifana, isibonelo, imali yentela yempahla.

Izikhonzi kwentela engenayo: ezicashile

Ubani idluliselwe isabelomali intela engenayo? Kulokhu yabakhokhintela main - LE (esemthethweni). ngezindleko kwentela inani 20% kumele idluliselwe bonke amafemu ukuthi asebenze DOS (uhlelo jikelele kumiswa izibopho inkokhelo ukuze kwesabelomali Russian Federation).

Uma sikwenza kungaxegi yena, wadlulisela sts, uzokhokha intela encishisiwe - 6% wemali engenayo, noma 15% of the umehluko phakathi izimali kanye nezindleko ngaphakathi sekubika. osomabhizinisi ngamunye musa akhokhe imali okukhulunywa ngakho. Bona - izikhonzi intela engenayo sabantu zemvelo, inqobo nje uma umsebenzi DOS. IP phezu USN, zona intela ngesilinganiso esifana izinhlangano ezingokomthetho.

Ubani idluliselwe kwesabelomali intela?

kuncike intela ungaba isimo njengoba abantu ngokomzimba kanye namafemu. Nokho, inani ibalwa yohlobo ngalunye lobukhulu yomkhokhi ngezimiso ezahlukene. Uma umuntu ofanele zikhokhe intela - yabakhokhintela ungaphakathi isimo abantu ngokomzimba, isibopho sokukhokha ibalwa impahla, elisetendeni impahla isakhamuzi, esekelwe yokusungula yakhe yokusungula value ngokuhambisana neSahluko 32 Code Tax. Ngakwelinye ihlangothi, intela impahla abantu zomthetho kunqunywa izinhlinzeko zoMthetho eSahlukweni 30 Code Tax.

Inhlangano njengoba isihloko yentela ngemali engenayo, ngokuvamile, ukhokhe imali, ebalwa esekelwe value isilinganiso into. Futhi ngokuqinisekile ngeke umehluko kuphela indlela sivumele isishaya-mthetho ukuba ukulawulwa intela ngabanye nezinhlangano ezingokomthetho. izimiso ezahlukene ukubala kokubili izibopho lokukhokha, inqubo ngokwenza imali isabelomali.

Isilinganiso imisebenzi izinhlangano ezingokomthetho futhi abantu angokwemvelo njengesizathu izifundo intela

Ngakho, izinhlangano ezingokomthetho ukuze kutholwe inani lentela impahla bebodwa. Ukuze izakhamuzi umsebenzi kwenziwa Federal Tax Service Russian Federation. iphethini okunjalo, isimiso, futhi isici ezinye izintela eziningi. Ngokwesibonelo - lowo ikhokhelwa ekwamukelweni by inzuzo kwezohwebo, kubalwa wedwa. Futhi uma kuziwa kwentela yengeniso ku iholo isakhamuzi - isibopho ukunquma ngokubaluleka kwazo nendlela yokukhokha kwesabelomali enikezwa umqashi. Lokhu ehilelekile kuqinisekiswa yokuthi uhlu imisebenzi ebekelwe amabhizinisi asemthethweni njengoba izikhonzi intela, njengoba umthetho, emikhulu kunaleyo eshiwo for izakhamuzi.

Ingqikithi isihloko ubudlelwane intela, singathola imininingwane into yabo.

Kuyini into intela?

Kulezi zimo waqonda kwempahla, imali noma iholo sabantu ngokomzimba noma izinhlangano ukuthi zinenani elithile futhi kuncike ezinhlinzekweni zoMthetho komthetho zentela. Endabeni intela phezu impahla kungaba impahla. Endabeni yokuhwebelana - imali yokuthengisa kwezimpahla noma ukuhlinzekwa kwemisebenzi. Yentela icala abaningi babo kuphesenteji imigomo - ngokuhambisana isilinganiso, okuyinto esichaziwe into ethile emthethweni.

Into futhi isihloko intela - imiqondo ezihlobene eduze komunye nomunye. Elesibili esiphathiswa ngowokuqala, okuyinto yena, inquma isimo ezifana nokuthatha isifundo njengamaphuzu party zomthetho. Uma into intela yempahla umuntu noma inhlangano alitholakali noma bawamukele ngenxa ukuthengiselana ngokuhweba, ngeke babe kuncike nesibopho sokukhokha.

Into futhi isihloko izakhi kanjani intela

Kungaphawulwa ukuthi kanye into bese kuncike lwentela kukhona eziningi nezinye izakhi. Okungukuthi: base izinga ukubala inkathi, inqubo kanye ngokwemibandela lokukhokha. Futhi njengengxenye yentela, ngokuvamile zibhekwa izinzuzo amiselwe kuye. Zonke izingxenye ze-izibopho nokukhokhwa izakhamuzi kanye nezinhlangano kwesabelomali Russian Federation zinqunywa umthetho wombuso.