Izintela nezimali Local yethulwe okuyinto imizimba? izintela Local kanye nezimali ku Russian Federation

umthetho Russian inikeza izintela federal, isimo nemithetho yendawo. Babhalwa kufanele kwenziwe isabelo sezimali esifaneleyo. A indima ebalulekile i-isimo uhlelo lwezimali iyonke, kanye izifunda kanye nomasipala ukudlala intela yangakini. Ubani liwenze? Yiziphi izici ukubala kwabo kanye nokukhokhwa nesabelomali?

Ubani wethula intela yangakini?

izintela Local kanye nezimali ku Russian Federation eyasungulwa Ikhodi efanele futhi izenzo normative komasipala - amayunithi zokuphatha-sendawo ukuzibusa. Basuke okudingeka zikhokhwe izinkampani commercial nobunye ubuhlobo zomthetho, ngaphandle uma kulawulwa umthetho. izintela nezimali Local yethulwe, kanye stop isenzo, ngakho ezingeni federal, kodwa imininingwane edingekayo kungenzeka kwenziwe iziphathimandla zikamasipala. Yini kahle hle kungenziwa ebekiwe abadlali zendawo? Ngokuhambisana nezinhlinzeko zoMthetho wokuPhathwa Tax Code, komasipala banelungelo lokulawula:

- Izinga eliphezulu;

- ukuze ekukhokheni izimali;

- ngokuya ukudluliselwa izintela yengcebo.

Nokho, lokhu sebhithi sisebenza kuphela uma Izinhlinzeko ezifanele amaphuzu idatha kungukuthi ilungiswe Ikhodi. izintela nezimali engamboziwe efanele kahulumeni isenzo zomthetho Yesifunda wendawo ayikwazi ukufakwa. Nokho, kungenzeka Ikhodi kunqunywa ekhethekile intela imibuso, kanye oda lapho basuke ekhokhwa.

izintela Local emizini komthetho federal

Ezinye imininingwane kwi abafanele isabelomali ukuzibophezela umuntu azalwa nalo lokuhlaziya eMoscow, eSt Petersburg kanye Sevastopol. Iqiniso lokuthi le mizi kukhona endaweni ethile kahulumeni. Ngakho, nakuba ngokungangabazeki izintela nezimali wendawo yethulwe lonke Russia ngomasipala, eMoscow, eSt Petersburg kanye Sevastopol izinkokhelo ahambelanayo asethwe izenzo ezithinta isimo lesifunda.

Yini intela yendawo?

elandelayo ezahlukeneyo inkokhelo achazwe kule nomthetho we Russian Federation, kugxile embuzweni othi:

- intela Land;

- imali impahla icala kubantu ngabanye.

Ake sixoxe ngezizathu imininingwane yentela kabanzi.

intela kusezweni

intela Land kulawulwa Isahluko 31 Tax Code. Masitadishe isimo umthombo enhle kakhulu amalungelo aphathelene iqoqo.

intela Land ikhokhelwa kuphela yilabo izinhlangano ezingokomthetho okuyinto ukuqhuba imisebenzi ensimini ka umasipala othize. Wentela kulesi simo kungaba:

- abantu ngokomzimba;

- SP;

- inhlangano.

Umbandela ukuthi inquma okuvela isibopho sokubuyisela imali efanele kwesabelomali lezi zinkampani - khona kobunikazi noma ukusetshenziswa unomphela ezweni Holdings. Ngokuphathelene ezindaweni okungokwendlela, isibonelo, mutual funds - wentela kuyakuba inkampani ukuphathwa. Iqoqa ngesikhathi esifanayo ke kumele sikhokhwe kusukela amafa labetibambile yisikhwama.

Awunayo ukukhokhela inhlangano umhlaba intela, abantu ngokomzimba futhi osomabhizinisi abasebenzisa amasayithi nge ilungelo ukusetshenziswa oludlulele njalo esiphuthumayo, noma ukuqasha oda. Ngeke hlonishwa njengomphakathi izinto intela:

- izindawo zazo esithathwa ngokomthetho kusukela ukuzungeza;

- izindawo lapho zitholakala izinto ezibalulekile ikakhulukazi amagugu amasiko, kuhlanganise nalawo latfolakala kumbhalo olufanele uhlu ngamazwe;

- izindawo lapho kukhona izinqolobane zomlando namasiko, kanye izinto zamagugu bemivubukulo;

- insimu kufakwe Ihlathi besiKhwama;

- amasayithi, esisogwini Insimu imizimba amanzi kahulumeni njengengxenye Isikhwama abafanele.

Kumila zentela kwemhlaba

Kumila uhlobo kuncike iqoqo kuchazwa njengoba ukubaluleka cadastral komhlaba ekuqaleni konyaka, okuyinto isikhathi intela. Uma endaweni lufakwa akhawunti e Rosreestr phakathi nonyaka, base okuhambisanayo ibalwa ngesisekelo ukubaluleka cadastral komhiaba ngesikhathi sokubhaliswa ukuthi umnyango.

Kuyaphawuleka ukuthi le nhlangano kufanele anqume inani base intela wedwa. Umthombo ukuthola izinkomba ezifanele kufanele kube imininingwane kufakwe cadastre isimo ingcebo. Njengengxenye base yentela kufanele khona indawo ngayinye, okuyinto ziphethwe yinhlangano noma isebenzisa njalo. Ngokufanayo, SP kufanele futhi ukukhomba sibalo elihambisana bebodwa - kumasayithi we abathintekayo ngqo imisebenzi yebhizinisi. umthombo idatha ngesikhathi esifanayo futhi kuzokwenzeka cadastre isimo.

Ngakwelinye ihlangothi, isabelomali bendawo ngesimo payers wentela yomhlaba e isimo abantu yemvelo akufanele ibalwa ngokuzimela. Kubo, lo msebenzi kwenziwa isakhiwo indawo ye-Federal Tax Service ngesisekelo ulwazi olunikezwa indlela inter-ejensi nokubambisana Rosreestra.

Intela kanye accounting lezinkathi intela ezweni

izintela nezimali Local yethulwe, njengoba sibonile ngenhla, ezingeni komthetho wezwe. Wabuye ikhomba izici ayisihluthulelo esihambelanayo ukuzibophezela isabelomali. Ikakhulukazi - intela kanye nezikhathi ukubika. Ukuze umhlaba inkathi intela yokufuna - nonyaka wekhalenda. Ukubika - ezimbalwa: 1, ikota, isigamu, futhi ezinyangeni zokuqala 9. Kodwa kuphela yezinhlangano bentela. abantu Physical akakwazi ukunaka kule sici. Njengoba kunjalo nezinye izimali eziningi nezintela kuhlinzekelwe emthethweni we Russian Federation, neziphathimandla zikamasipala noma izakhiwo ezifanele emizini ukubaluleka federal bayoba nelungelo hhayi ukusungula nezikhathi abafanele.

Izinga intela ezweni

Ngakwelinye ihlangothi, izinga lapho intela intela yangakini kanye nezimali, umasipala amasethi. Noma, esimweni eMoscow, eSt Petersburg kanye Sevastopol, le ngegunya lomthetho lingumuzi sikahulumeni. Nokho, ezingeni le-Tax Code ingalungiswa nomkhawulo enanini layo.

Ngokwesibonelo, izinga okukhulunywa ngakho, akakwazi ukuba abangaphezu kuka-0.3%, i-emabaleni kule mikhakha elandelayo:

- kulokho okuphathelene ezindaweni ezisetshenziselwa ezolimo;

- labo asetshenziswa ekwakheni isitokwe izindlu;

- labo lapho yezingxenye kwengqalasizinda yobunjiniyela ezihlobene izindlu kanye eziyinkimbinkimbi ohlanganyelwe (ngaphandle isabelo ezweni ingeyona stock izindlu kanye izinto elihambisana);

- esetshenziselwa ngokuziphatha ezweni umnotho;

- i-ukuhileleka for izidingo ukuzivikela futhi elinganiselwe, ngenxa zomthetho emhlane.

Izinga alikwazi ukuba ngaphezu kuka-1.5% ngoba ezinye izinhlobo izingxenye.

intela Land komasipala ka eMoscow

Mayelana nencazelo ipharamitha ku wentela yomhlaba insimu ka eMoscow, kwezinye izimo zingase zenze umyalelo ukuhluka. izintela Local kanye nezimali ku share capital isabelomali Russian eziningi, kodwa iziphathimandla eMoscow Unelungelo agunyazwe ukuqoqa izinkokhelo ezifanele kwezinhlaka zomasipala, okuyinto kwakheka emzini. Lokhu kungase kuhambisane ukusungulwa amazinga umahluko correlative roomates nge esigabeni indawo, futhi indawo yayo eMoscow.

Nokukhokhwa kwentela umhlaba

Uhlaka Isikhathi lapho kufanele idluliselwe izintela zendawo isabelomali kanye nezimali, kuhlanganise omunye ukuthi ikhokhwe abanikazi bomhlaba zinqunywa ezingeni umthetho kamasipala noma yemithetho, esikhishwa iziphathimandla eMoscow, eSt Petersburg kanye Sevastopol. Kwezinye izimo, le izinkokhelo kungafaka ukudluliselwa imprest isabelomali.

Kungakadluli Februwari 1 wonyaka olandelayo intela, inhlangano, okuyinto ezibhekwa bentela bazithobe FNS isimemezelo ngendlela enqunyiwe.

Ukuze uthumele Inani eliphelele wentela kumele ukuqoqa phambi 1 Novemba ngonyaka olandelayo kwesikhathi intela.

Intela ku impahla ngabanye

izintela nezimali Local kukhona izimali icala ukuba abantu abanamakhamera yokuhlala ingcebo. Ngokuphathelene izinkokhelo zabo isabelomali kukhona inombolo yezici.

Iqiniso lokuthi kuze 2015 lunikeza isabelomali ukuzibophezela izakhamuzi kufanele abe lokufeza, ngesisekelo kubalwa inani lemali impahla ngesisekelo ukubaluleka iqoqo impahla. C 2015 nd yokusungula izinkomba sikhona nokwakheka "ifomula" calculus iqoqo. Kulindeleke ukuthi ngo-2019 baba izosetshenziswa ngaphandle kucatshangelwa inani yokusungula.

Kusho ukuthini? Umthetho, sisebenza kuze kube 2015, wagabadela iqoqo yengcebo oda 0.1-0.3% (value othize kunqunywa imithetho kamasipala noma edolobheni federal) we izindleko yokusungula ezindlini kanye nezindlu okungewakho izakhamuzi. Intela ngesisekelo ngohlaka inkomba olufanele kungaqali kusho imithwalo okukhulu ngokwezimali yezakhamuzi-aspect kokusebenza izibopho isabelomali.

Enye into, uma imali impahla ibalwa okusekelwe ukubaluleka cadastral komhiaba. Iqiniso lokuthi kucatshangwa ukusondela esiphezulu emakethe. Ngaleyo ndlela kungenzeka ukwandisa umthwalo isabelomali yabakhokhintela komuntu siqu ku isici ukusebenza isibopho esiphathelene nesimo.

Nokho, kwaze kwaba 2019, umthetho-Russian sihlinzekela nenkathi yenguquko lapho ekubalweni impahla wenzuzo ngeke, ngakolunye uhlangothi, okuhloswe ukukufaka "ifomula" intela, njengoba sibonile ngenhla, futhi yokusungula ukusebenza - lokhu ngandlela-thile, kuzonciphisa inani eliphelele ukukhokhelwa. Ngakolunye - e izenzo zomthetho we Russian Federation elawula ibheka uhlelo ukuzinikela isabelomali, ezibanjwayo isilungisiwe. ukubaluleka yabo kusengaphambili, lokuqala, uhlobo oluthile impahla, futhi, okwesibili, endaweni yayo.

Ngakho-ke ukukhula umthwalo wentela ku izakhamuzi, abanamakhamera yokuhlala ingcebo, kulindeleke kancane kancane. Ngaphezu kwalokho, ezimweni eziningi, ubukhulu ebanjwayo kuhlinzekelwe ngomlayo okwanele ukuqinisekisa ukuthi umuntu angabi nomuzwa osindayo ngokwezimali ngenxa isidingo agcwalise isibopho sawo esimweni.

Njengoba kunjalo ezweni intela, amazinga ku intela ukuqoqwa kusukela abantu kufanele azimisele ezingeni iziphathimandla zikamasipala noma isakhiwo okuhambisanayo emzini ukubaluleka sikahulumeni. Nokho, imibuso eyakha lo "ifomula", okuyinto ucabangela, kuqala, kodwa ukubaluleka yokusungula, kanti okwesibili - nokudoswa liyakushunyayelwa esinqunywe umthetho kahulumeni.

Formula intela

Ngakho, ukubaluleka intela impahla abantu kunqunywa:

- ukubaluleka cadastral into, futhi 2019 - ingxenye yokusungula;

- indawo izindlu;

- umholo;

- eyamukelwa ethile esifundeni amazinga.

Qaphela ukuthi iningi umsebenzi ekubalweni iziphathimandla zentela kufanele ukuqhuba FTS. Izakhamizi ngokuvamile akudingeki bafunde butholakala enqubweni eyinkimbinkimbi yokuthela ifomula embuzweni.

Ngakho, safunda indlela izintela nezimali wendawo yethulwe, ngabuka izici eziyinhloko amacala impahla ukuze izwe, kanye nezimali abanikazi bezindawo. Lezi izibopho zezakhamizi kanye nezinhlangano ibalulekile ngokuyinhloko ngokuya ukuzinza amabhajethi wendawo. neziphathimandla zikaMasipala, ngesisekelo nokuphazamisa ukusimama komnotho, kungenzeka-ke ngokuzimela ulungise degree of umthwalo ngokwezimali bentela, ukushintsha oda izinga noma nokukhokhwa kwezimali.