Lapho izintela nezimali yezihloko RF zifakwa umphumela futhi iyoqhubela siphele nje?

Inqubo sokusungulwa, ukuguqulwa kanye ukwesulwa izintela nezimali kunqunywa sakhiwo esiphezulu esithatha izinqumo amandla ummeleli we lizwe. Imithetho ekubaleni izinkokhelo futhi amacala ezilotshwe Tax Code. Ikhodi futhi uchaza nemiqondo eyisisekelo kanye nemigomo okuyizinto ezihlobene simiso kanye nentela yelevi ku Russian Federation. Cabanga ayinhloko kulesi sihloko.

izici Jikelele kohlelo intela

It inikezwa Sec. 2 NC. Uhlelo kwezintela kanye nentela yelevi ku Russian Federation iqoqo izinkokhelo oyisibopho, okuyinto onikezwe lelo zwe ngokushisekela imithetho ethile. Iminikelo zenziwa kokubili izinhlangano ezingokomthetho futhi izakhamuzi. Tax kuyinto mahhala, ngabanye kanye saziso inkokhelo labetibambile nabantu nezinhlangano ngesimo isabelo kwezimali okuqondene nabo ngokusebenzisa ilungelo lokuphatha ukusebenza, ubunikazi noma ukuphathwa kwezomnotho. Lezi zimali zisetshenziselwa ngezimali imisebenzi yezikhungo kwamandla. Njengoba iqoqo izenzo Imali saziso ukuthi icala kwizakhamuzi kanye namabhizinisi ukuhlinzeka ikhomishana ngokuphathelene izenzo zabo ezingokomthetho ogunyazwe iziphathimandla. Esikhathini uhlu lwemisebenzi, phakathi kokunye, zihlanganisa nokuhlinzekwa kwanoma yimiphi amalungelo kanye nokunikezwa kwezimvume (izimvume).

Concept futhi izinhlobo izintela nezimali ku Russian Federation

izinkokhelo okulindile zinikezwa kuphela ngokuhambisana nezinhlinzeko zoMthetho wokuPhathwa Tax Code. Izimali Federal futhi intela kulo lonke leli, ngaphandle fixed ngenye iziqondiso. Basuke zafundiswa amabhajethi abasemazingeni ahlukahlukene. I Russian Federation isungule izintela ezilandelayo kanye nezimali:

1. ngokufaka ngokugcwele ku isabelomali isimo. Ngokwesibonelo, i-VAT.
2. Regulatory inzuzo ingxenye. Uhlelo kanye nentela yelevi ku Russian Federation sihlinzekela ukwabiwa amanani wathola kusukela abakhokhi bentela ukuthi isabelomali wombuso amabhajethi ezinye amazinga. Lezi zihlanganisa mkhuba intela, intela yemali engenayo siqu, ezibanjwayo kusukela inzuzo, nokunye.
3. Futhi kokuba kungenjongo yokuba luvele ku izisekelo. Le nkokhelo uyasho ukuthi isabelomali isimo.

Izintela amalevi ku Russian Federation eqoqelwe ndawonye ohlwini:

1. VAT.
2. Tax on amaminerali isizinda.
3. Excises.
4. intela Amanzi.
5. UST.
6. Izimali ukusetshenziswa izilwane zasendle nezizinda zamanzi begazi.
7. PIT.
8. Tax on inzuzo wamabhizinisi.
9. duty Isitembu.

Ikhodi ungahlinzekela imibuso ekhethekile ngaphakathi okuyinto intela ezingenziwanga ezisohlwini Tax Code.

esibalulekile

Umthelela izenzo komthetho zentela ngesikhathi akuyona esilinganiselwe ezimweni eziningi. Nokho, amanye amadokhumenti abe othize usuku lokuphelelwa isikhathi. Ngezikhathi kungenzeka amalungiselelo Code nezinye iziqondiso zithuthukiswe, ukulungiswa, kulekelelwa. Kufanele kuqashelwe ukuthi, ngokuhambisana Art. 3 zoMthetho Federal elawula imithetho inhlolovo for ingxoxo yomphakathi abakwazi ukuletha izinkinga eziphathelene nokusungulwa, ukukhanselwa, ushintsho izimali kanye federal yentela injongo. Lokhu kusho ukuthi emkhakheni intela kungavunyelwe ukusebenzisa indlela sokubusa ngentando yeningi ngqo.

izimiso intela

iqoqo Direct we lokukhokha komunye oyedwa intela noma ukuhlangana obulandela esihlobene futhi alandelanayo izinqubo ezimbili zomthetho: ukusungulwa kanye nokuphathwa. Bona Ibeke kungenzeka zomthetho bokuhlukaniswa kwezimali ngokuhambisana nezinhlinzeko zoMthetho wokuPhathwa Tax Code. Ukusungula intela kuhlanganisa ukwamukela le dokhumenti normative, elinganisa yokukhokha ethize saziso. Le nqubo kuba uhlobo zomthetho Eqinisweni ukudala ebanjwayo. It ikuvumela ukuba ukunquma izinkokhelo zombuso kanye indawo (izintela nezimali yezihloko RF). Wangena amacala lesifunda ngesisekelo uMthetho Federal neziqondiso wuhulumeni indawo.

Kwahlangana izakhi eziyinhloko

Kufanele kuqashelwe ukuthi ukusungula intela akusho ukuyibiza. Phakathi ezibanjwayo inqubo edingekayo izakhi azimisele. Lezi zihlanganisa, ngokukhethekile, zihlanganisa:

• uphikisana;
• isilinganiso;
• isikhathi;
• imithetho kanye nemigomo yokukhokha nokunye.

umlenze wesibili

A intela kuhlanganisa ukwamukela le dokhumenti normative, okuyinto usungula isibopho ngqo ukuze afeze inkokhelo yayo. Ukuze kubanjwe ethize kungenzeka ukuthi empeleni kwenziwe, kufanele azimisele. Lokhu kusho ukuthi umzimba omele inikeza imali kuhlukaniswa, ubiza izakhi intela. Ngemva kwalokho ichaza kwezibopho yomkhokhi lokufeza ezibanjwayo saziso. Lokho sibuyekezwe izinyathelo livikeleke Art. 1 kanye NK 2.

Ukuphela yemithwalo

I Tax Code sihlinzekela ukuqedwa intela. Kuyinto ukuqedwa ukushaja nokukhipha inyumbazane yayo kusukela kwenkululeko intela. Lezi zenzo kuyenziwa ngokuhambisana nemithethonqubo ezamukelwe ngu umzimba ummeleli. Ukuqedwa intela nakho kungase okunemibandela on kokuphela idokhumenti liye langena (uma LaseRomania lase umkhawulo ezifanele).

izinkokhelo Local

Izintela kanye nezimali yezihloko RF yethulwe ngaphansi kwezimo ezithile:

1. Izinkokhelo ngokunqaba Tax Code.
2. Defined zonke izinto ezidingekayo intela.

Izinkokhelo kuncike ezibanjwayo for yonke insimu yezwe liyakushunyayelwa kunqunywa umzimba ummeleli. Isahluko elihambisana NK fixed izakhi ephoqelela payers ethize kunqunywa. Izintela kanye nezimali yezihloko RF yethulwe 2 izigaba:

1. Ngo esigabeni sokuqala sakhiwo esiphezulu omele bentela futhi ichaza letigaba letibalulekile teluhlelo intela. Lolu lwazi sangena Tax Code. Ngezilinganiso nokutholakala ngokuya izinkokhelo nemithetho main futhi ngesilinganiso esithile esiqondile.
2. In the isinyathelo sesibili inquma umzimba indawo omele ngokuhambisana ikhanda NK amazinga athile futhi inkathi iminikelo saziso.

Ngokufana kanjani izintela nezimali kunqunywa Izikhonzi Russian Federation, owethulwa izinkokhelo yasekhaya.

imininingwane ehilelekile

Ukwethulwa izintela federal senziwa kanyekanye ne ukusungulwa yabo. Ukuze izabelo indawo kunqunywa umthetho ezahlukene. Izintela kanye nezimali yezihloko RF yethulwe nge ukungena force idokhumenti normative ezamukelwe ngu umzimba kuvakashe ummeleli wendlunkulu abafanele iyunithi zokuphatha. Nguye bani sungula duty bentela lokufeza izinkokhelo isabelomali.

Izinhlobo izinkokhelo indawo

Izintela kanye nezimali yezihloko RF yethulwe iziqondiso, engahambelani nezinhlinzeko Tax Code. Lapho sokunquma ezimele amayunithi zokuphatha iduduzekile:

1. Imigomo kanye nemithetho ukususa.
2. Amathenda.

Okunye izakhi intela kuchazwa ku Tax Code. Ngaphezu kwalokho, ezimele bayoba nelungelo ukusungula intela nendlela yokukhuthaza, inqubo kanye isisekelo isicelo sabo. Ngu izinkokhelo indawo okuyimpoqo zihlanganisa izinkokhelo:

1. Nge amafa wamabhizinisi.
2. Nge ezokuthutha.
3. Nge ukugembula.

into intela

Njengoba elikumelelayo izinhlangano zendawo ezingagudluki kanye nezimpahla ezithathekayo. Kuye, phakathi kwezinye izinto, okufaka amafa ophathekayo wokuthi zidluliselwe ngoba yesikhashana ukusetshenziswa, ifa, ukulahlwa noma ukuphathwa kwempahla, kanye ezenziwe ku-ezenziwa. Le mpahla kufanele kucatshangelwe kwi-balance sheet njengezisebenzela ngokuvumelana nemithetho accounting. Ukuze izinkampani zakwamanye amazwe ezisebenza izwe ngokusebenzisa ohambweni lwabo unomphela, into intela esivuna yezakhiwo ezingagudluki kanye ezithathekayo waqaphela njengoba izimpahla fixed.

Izici wesi zomthetho

Mshini ngawo ukuphatha uhlelo lwentela WaseRussia, uba ububanzi ekhethekile amathuluzi zomthetho. Izingelosi zihlelwe ngendlela ngendlela ehambisana nokuba neqhaza lokunqoba izithiyo nazo endleleni eya ukuhlangabezana nezidingo abahlanganyeli ubudlelwane zomthetho. Inhloso isiqondiso intela ukhonza ukuqinisekisa ukuhamba isithakazelo litholakale abadlali kuya namanani ahlukene. Izimiso zalo ukukhonza neziqondiso ukuze kwakhiwe izinkambiso zomphakathi emkhakheni intela. Sinenkosi indima ebalulekile komthetho. Lokhu kungenxa yokuthi bonke hlinzeka we iziqondiso fixed izintela nezimali yezihloko RF, kanye iminikelo isabelomali isimo ngaphansi kwazo, lufanele lwenteke kulamazinga lalandzelako ngokuhambisana indlela eyisisekelo obusingethwe Tax Code.

izimiso

uhlelo yentela usebenza ngaphansi kokuqondisa uqalise. Bakhonza njengabashumayeli ngesisekelo isiqondiso izinhlelo zomthetho ezifanele. Izimiso eziyinhloko intela zihlanganisa:

1. Universality, ngobuqotho nokulingana intela. Lesi simiso kusho ilungelo ngamunye owayekhona of ubudlelwano intela ekumeleleni izithakazelo zabo ngaphakathi imithetho zichazwe kwimithetho. Umuntu ngamunye kudingeka ukuthi enze iminikelo ebekwe Code Tax. Ngesikhathi esifanayo, kungakhathalekile ubungako bawo zabo, abantu abahilelekile kumele abe namalungelo alinganayo futhi imisebenzi.
2. Ngesinye isikhathi. Lesi simiso kusho ukuthi into efanayo wukuhlinzekwa uhlobo olulodwa kuphela intela, okuyinto it is ekhokhwa kanye kuphela isikhathi esithile.
3. Concessionality. Lomgomo isikisela ukuthi imithetho ukuthi ukunquma for bentela ezithile impumuzo endaweni intela.
4. ibhalansi Economic. Ekunqumeni iminikelo saziso kumele kunakwe ikhono langempela lomuntu ukuzivocavoca kubo.
5. Ukuphikisa umphumela retroactive yomthetho. Imithetho lapho inani olungisiwe izinkokhelo asikwazi isetshenziswa ubudlelwane esavela ngaphambi ukwamukelwa kwabo.
6. intela Non-olubandlululayo. Lomgomo sivimbela ukusetshenziswa izimali nezintela imithetho ehlukene ngesisekelo zobuhlanga, yamaSoviet, zezombangazwe, ngokobulili, ubuzwe, indabuko nezinye umehluko phakathi kwabantu.

ubudlelwano zomthetho

Uxhumano aqiniswa simiso izintela nezimali we Russian Federation kulawulwa kwezinkambiso nabantu emphakathini. Bona ziphakame izinqubo ezihlukahlukene. Lesi sakamuva, eqinisweni, zihlanganisa ukusungulwa, abaphathi, amacala yokukhansela nezintela, kanye nokuqapha ukuhambisana nezinhlinzeko NK kanye nabashushisi walabo abephula kubo. ubudlelwane Abahlanganyeli athweswe amalungelo athile futhi inemithwalo yemfanelo ethile ephathelene inqubo intela. Lokhu kuhlanganyela:

1. Vela ku lwenqubomgomo yomphakathi ukusungulwa iqoqo saziso isabelomali izabelo.
2. Banezinhliziyo orientation target. Uhlelo lentela kuncike imisebenzi ethize - ukusungulwa kanye ukuqoqwa izinkokhelo.
3. It is ngokusemthethweni echaziwe. Tax isiqondiso zomthetho unikeze izixhumanisi eziqondile ukuze kwenziwe phakathi athile amaqembu.
4. Inikeza indlela isimo nokuphoqwa. Endabeni ka ukwephulwa kwemithetho elawula sphere intela, kubonakala impendulo mshini zokuzivikela.

ubudlelwane Tax zihlukaniswa isakhiwo eziyinkimbinkimbi. Yembulwe izigaba ezifana:

1. Izizathu ubudlelwane.
2. Into nasesifundvweni ngasinye.
3. Imisebenzi kanye amalungelo ababambiqhaza.

ngezigaba

ubudlelwane Tax kungaba neziqinile futhi zenqubo. Ngaphakathi imisebenzi yokuqala anqunyiwe amalungelo ngamakhasimende ukuthola impahla ingcebo ethile. ubudlelwane ngokwenqubo kubangelwa iziqondiso ezisemthethweni. Zinikeza ngoba izinqubo ezithile, ulungise uhlu lwezenzo ukuthi avunyelwe ukwenza ababambiqhaza bahlanganise imithetho, zokukhokha, njll Ubudlelwano zenqubo, esikhundleni salokho, ihlukaniswe onogada zokulawula kanye nokuvikeleka.

I okuhloswe kuqala ngesikhathi kusakaza, ukuhlanganiswa kanye nokuthuthukiswa nobudlelwane bokuhlalisana, abe uhlobo impahla. ubudlelwano Wokulawula ihlukaniswa phezu isihlobo kanye ngokuphelele, yokwenziwa kanye asebenzayo. Kwakamuva baveze Dynamics imithetho yentela. zengqondo Passive akhiwa ngokuhambisana nemithetho evimbela futhi upravomachivayuschimi. ukuxhumana Ingabe Ohulumeni Banalo Lonke abathile kuphela maqondana omunye umuntu unelungelo lokubumba noma lokuba zidinga (isimo, isibonelo). Isilinganiso isihlobo abathile ilungelo. Ngo ekusebenzisaneni ezinjalo kuncike amandla ombuso umelana nesimiso umhlanganyeli ethize kokuba ezithile yemfanelo engokomthetho.

Ngokucacile of ubudlelwano

Tax nokubambisana ubavikele isimo. Basuke kwakhiwa endaweni intela. ubudlelwane wentela yomphakathi. Basuke obakhiwa abantu ezahlukene (wemvelo noma womthetho). ubudlelwane wentela zomthetho futhi zenzeka kuphela emkhakheni intela. amalungu isixhumanisi Legal lizwakala inhlanganisela ngamalungelo wabo.

amathuba subjective bangabanye abantu unelungelo. Bawungenela ubuhlobo njengoba, ngokwesibonelo, umzimba ukulawula futhi, ngokufanelekile, amandla athile. Yomkhokhi maqondana zomthetho uba umuntu onokwethenjelwa. Anakho ukwenza esimweni ethize izenzo ngokomthetho ofanele (ukukhokha intela, isibonelo). lokukhokha komunye oyedwa Kumsebenzi kungase kuhilele e kokugwema ukwenza noma yisiphi isenzo (hhayi nokwephula kuyinsakavukela, isibonelo).