Yamadivayisi efulethini esingaphansi engu-3 kobunikazi. Ukuthenga nokuthengisa amafulethi. Amakamelo okulala awabange ukudayiswa

Njengoba yaziwa, imali etholakale ngokudayiswa yamafulethi abantu ngokomzimba kuncike siqu imali yentela - intela engenayo ngabanye. Lapho ukuthenga nokuthengisa ensimini ka WaseRussia, kuba kuzo zonke izimo ngeke kukhokhelwe isabelomali isiRashiya, ngisho noma okwenziwayo uzibophezele nezakhamizi zakwamanye amazwe.

Iqondiswe kwenkululeko ukuthengiselana zomthetho wehlukile ngakho igcwaliswe, ukuthi lingachazwa umxhwele kuphela enomthamo omningi. Lesi sihloko esifanayo elandela injongo iyincane kakhulu: ukumambula ezinye izici izakhamuzi ukudayiswa amafulethi, uma impahla uhlala abanazo esingaphansi kweminyaka emithathu.

Ngokombono zomthetho umbono, inkathi kusengaphambili ekhaya ubunikazi ngaphambi ukudayiswa isimiso ngenxa ukuhlolwa ezahlukene base yentela. isibonelo njalo is eyinqaba umthetho waseRussia. E-US, isibonelo, ukuthengiselana okunjalo akuyona intela ngaso sonke (hhayi lesi esinye sezizathu kwabheduka ngo-2007, i-ingcebo nhlekelele?), ENtshonalanga Yurophu, ngokuphambene nalokho, sikhombisa indlela obuqinile. I Tax Code zalo simangalo. 17.1 Art. 217 engase ushwele wentela engenayo iningi baseRussia - Abanikazi bezindawo abangekho ngakho iminyaka emithathu noma ngaphezulu.

Nokho, okungenani ubude efanayo ikhodi yentela ubunikazi (Art. 208 p. 1, k. 5) kuvikelwe isimo esingokomthetho lapho i ukudayiswa efulethini kungaphansi intela. Eminyakeni engaphansi kwengu-3 kobunikazi akuhileli izindlela ezimbili yokunquma inani yentela ngemali engenayo (PIT), kokubili - ngesilinganiso 13% ukudayiswa amafulethi, okuzokwenza kubhekwe kamuva. Phela, eFrance intela wathola sibi kakhulu. Lapho, ngo-ukudayiswa amafulethi ngonyaka emva kokuthenga yayo imali enjalo isabelomali ngeke azisizi yesithathu ngokujulile ukubaluleka kwaso.

Isizathu kwezomnotho kwehlukana

Kungani isimo ubonisa indlela ehlukile kakhulu ekunqumeni base intela, ukuthatha indawo inkomba ezibonakala non-kwezomnotho ezifana namalungelo okusebenzisa umhlaba? Kungani iziphathimandla zentela athathwe njengoba isikhathi lokuma kweminyaka emithathu?

Kuyinto inzuzo okuningi umnikazi we efulethini, uma lokho kwakunganele, linda kuphele iminyaka engaphezu kwemithathu, bese bathengise ukuthenga entsha, kusale yonke imali yensimu ukuze yena. Kwamambala, i- "zakudala" ngoba umnikazi enza. Kodwa kwelinye ecabanga ingcebo Spy. Ngaye, ukuthengwa nokudayiswa zokuhlala - ibhizinisi. Through ikhodi yentela isimo Russian hhayi kuphela kuvimbela inzuzo ukucabanga kanjalo, kodwa futhi agcine irekhodi, ngesikhathi esifanayo edonsa izimali isabelomali.

ongakhetha intela

"Esifushane" umnikazi unelungelo lokukhetha, le ngcono ngaye okwakumelwe zikhokhelwe intela, ngentela edonswa eholweni (PIT) ukudayiswa efulethini. Ngaphansi kuka engu-3 kobunikazi - igama elithi zomthetho ichaza izindlela ezimbili ukuchaza kumila intela kulesi simo. Njengoba sekushiwo, isilinganiso sentela ezimweni zombili kuyinto 13%.

Inketho yokuqala kungaba intela engenayo net umnikazi njengoba umehluko phakathi yentengo kanye intengo ukudayiswa. Ngokwesibonelo, umnikazi wathenga indlu $ 1.4 mln. Hlikihla., Futhi ithengiswe for $ 1.9 mln. Deda. engenayo Net umnikazi 0.5 mln. deda enikeziwe kule ukudayiswa efulethini. Eminyakeni engaphansi kwengu-3 kobunikazi - esimweni ukuthi kunciphisa inzuzo e nenani lentela (1900 - 1400) * 13% = ama-ruble ayizigidi 65 ..

Ngo samuntu yesibili, uma efulethini eseke e impahla mahhala, base yentela yokuthengisa yayo intengo kwehle ngo-1 million. Ruble (Art. 220 para. 1, k. 1 we Tax Code). Russian Federal Intela Yesevisi Incwadi № ED-4-3 / 13578 kusukela 25.07.2013, le codifies inqubo yokunquma inani kubanjwe kusukela base yentela engenayo net.

Ngokuthi yokudayisa ezindlini zaba 1.7 mln. Ruble. Umnikazi owathengisa ke, kufanele bakhokhe lemali isabelomali (1700 - 1000) * 13% = ama-ruble ayizigidi 91 ..

Enye imali ebanjwayo inketho kusuka base intela

Ezimweni lapho umnikazi usise sisesimweni yayo izindawo okweqa 1 million. Hlikihla., I ukuthengwa nokudayiswa efulethini ngaye kungase kuhambisane nezinye izindlela zokunciphisa base yentela. Ngokusho Art. 220 Tax Code, ufanelwe ukuba inciphise engenile phezu izindleko empeleni kuzona futhi ibhalwe.

Yini ebangela engekho emthethweni "nokwenza intela"

Ngeshwa, kuyenzeka ukuthi abanikazi ezindlini e usole nge realtors futhi abathengi bakuthathe kalula ngamabomu intengo zabo emakethe, ngokuvamile ngokungemthetho "nokwandisa" ezibanjwayo intela. Kusho ukuthini lokhu ngenxa Dodgers? Izikhulu zentela, ukunquma ukuthi undervaluation unelungelo lokuthathwa njengomsulwa inkantolo ukuba baphule deal - ukubuyela umnikazi efulethini. Ngaphezu kwalokho, ummeli olungisa izivumelwano ezanele unelungelo lokuthathwa njengomsulwa ukwenqaba ukubhalisa inkontileka sokuthengisa.

Ohlala - non-ohlala

Okungenhla entela abavumelekile ukuze izakhamuzi, okungukuthi, abantu abahlala ensimini ka Russia izinsuku 183 ngonyaka. Iningi ngokuphelele phakathi kwabo kwenza izakhamuzi zaseRussia.

Ngakolunye uhlangothi, bamba futhi bachithe impahla efana zokuhlala futhi okungezona izakhamizi - abafokazi futhi izakhamuzi Russian ophilayo ikakhulukazi phesheya. Kubo, ukudayiswa amafulethi is intela ngesilinganiso ephakeme, kabili kunezinga elikhulu: 30%. Futhi-non-izakhamuzi esiyiminyaka emithathu ikhodi yentela ayiphathwa nakuphathwa. Isho okuningi, kungakhathaliseki ukuthi ziningi kangakanani izikhathi abazange basonta indlu: iminyaka emithathu noma iminyaka eyishumi nanhlanu noma amabili, isilinganiso sentela uhlala ingashintshiwe. Ake sithi, efulethini athengwa ngayo 5.0 mln. Deda., Bese walithengisela a non-ohlala ngoba 6.5 mln. Deda. Kulokhu, lemali yentela ngemali engenayo (PIT), okumele zikhokhelwe isabelomali we non-ohlala, kuyoba (6500 - 5000) * 30% = ama-ruble ayizigidi 450 ..

Isikhathi yokufuna ubunikazi

Njengoba singabona, isikhathi lefa kunqunywa ubukhulu intela ekhokhwa uma kukhona indawo ukudayiswa. Eminyakeni engaphansi kwengu-3 kobunikazi kungukuthi kuchazwa njengoba iminyaka ekhalendeni ezintathu, kanye nezinyanga 36 eziqala usuku olucacile. Iziphi izimo kunqunywa ngesikhathi yokufuna ilungelo lempahla? Esimeni lapho ngazuza esebenzisa azimele, basayine i-deed of isipho, ukudayiswa, enana, yerenti njengoba isinxephezelo for indlu kudilizwe okwamanje nesenzakalo yenkomba leli lungelo usuku isitifiketi sokubhaliswa kobunikazi.

I yekucala yokufuna amalungelo othola ifa lingenxa kokufa testator. Umnikazi izindlu wokubambisana ungabiza yena yinkakha kuphela ngosuku inkokhelo yokugcina unit.

Ngakho, ukudayiswa efulethini njengoba ukuthengiselana uhlale sokuboshwa isikhathi esilingana nesikhathi nesenzakalo kobunikazi.

Ukucacisa: akusiwona nje mayelana efulethini

Ngu amafulethi, on isicelo intela engenayo abantu, lapho zidayiswa akhiwa njengoba Cottages, izindlu engadini, Villas, iziza ngokwakhiwa, amakamelo e amafulethi, lona wamuva - kuphela lonke (lisebenza kwezomthetho), okungukuthi, ukuba inombolo, isibonelo: №1 endlini enamakamelo №7. Kuyaqondakala ukuthi ukuthengwa nokudayiswa zokuhlala - standard zomthetho. Konke okungenhla ingcebo Isilinganiso sentela osebenzayo, sekushiwo yithi.

Kodwa uma egumbini ongabhalisiwe, ngayinye ngaphansi inombolo yayo, kungenzeka ukuthi, njengoba kuchaziwe ngezansi. Ngokwesibonelo, e-efulethini 4 amakamelo, ngamunye wabo umuntu. Base bedayisa wonke amagumbi abo, ngamunye cishe 1.0 mln. Ruble. Bentela ibonisa ukuthi usesimweni esinjalo, ukubaluleka zonke amafulethi wafingqa ukucacisa ingqikithi yokuthengisa ngentengo. Kulokhu, ukudayiswa amafulethi izoba ngaphansi kwentela yengeniso kanje: (4 * 1000-1000) * 13% = ama-ruble ayizigidi 390 .. Umdayisi ngamunye uzokhokha intela yemali engenayo njengoba ¼ of isamba zanqwabelana 390: 4 = 97,5 inkulungwane ruble ..

Uthole indawo ukuthenga - inkinga?

Ukucinga uwufanele ukuthenga indawo - enzima. Uma uthi nhlá, emakethe yezindlu ugcwele iziphakamiso ukunikela ezihlukahlukene. Nokho, uma ngempela ukuqala ukubiza up abantu, ubani wanikeza oluthathwa ke maduzane uzothola: abekho ezisheshayo ushayele inombolo ekhaya, lapho efulethini itholakala. Lokhu kusho ukuthi unayo engxoxweni eqhubekayo ne abaxhumanisi emakethe yezindlu, okungukuthi, kanye realtors. Abathengi ngokuvamile nesithakazelo athengisa amafulethi evela kubanikazi bako. Kodvwa kuliphupho esizwakalayo sokuthukuthela?

Ngakolunye uhlangothi, yebo, kahle, ukuthi emakethe yezindlu wakhiwe, futhi zikhona ochwepheshe. Lokhu kungavikela nabantu abenza umsebenzi, cebo emthethweni esasingase simholele sokuhoxisa olwengeziwe. Yiqiniso, kule nokuvikeleka kuyodingeka bakhokhe umlamuleli - ejensi ingcebo. Nazi ezinye amanani isampula 'ngokuthula kwengqondo ": babale semthethweni kuthengiselana - kusukela ayizinkulungwane 10 Hlikihla;.. ukubhaliswa amalungelo impahla ezindlu - .. ruble ayizigidi 15, "le turnkey deal '- kusukela ama-ruble ayizigidi 20 .. Ngempela, kukhona abanye umqondo wokuthi abantu nsuku zonke ongakaphathelani ecaleni lomthetho kuthengiselana libhekisela realtors.

Independent efulethini search

Nokho, isigaba othize kokukwazi wezomthetho izakhamuzi namanje bakhangwa ithuba wonge imali, okwenza deal ngaphandle Realtors amasevisi. Amakamelo okulala awabange ukudayiswa abanikazi ngaphezulu ezingavamile emakethe, kumele wafuna. Indlela elula ukuziqhakambisa ukuthengwa amafulethi emakethe eyinhloko, okuwukuthi, kusukela umakhi. Ngesikhathi esifanayo, ukuze kugwenywe ukungaqondi kahle, kufanele kuqala ukuthola impahla yini ekilasini ephethwe ngaphansi ukwakhiwa noma eyakha indlu: VIP-, klassik- noma isigaba umnotho. Lokhu kungenziwa kunqunywa indlela ukulethwa (turnkey noma ngaphansi samootdelku), endaweni ezindlini izindlu zikamasipala, ngokuvumelana predominance multi-ekamelweni amafulethi kuwo. Thola ukuthi onjiniyela oyakhayo izindlu emzini wakho. Buza mayelana idumela layo futhi "umlando."

Amakamelo okulala awabange ukudayiswa abanikazi emakethe yezindlu yesibili, njengoba sikhulume, ingaphezu ezingavamile. Kodwa abathanda ukuthole akaphelelwa inhliziyo: ngaphambi kokuba uthole kaningi faka futhi ubuyekeze ulwazi AVITO site, kaningi usesho kubathatha izinsuku ezimbalwa, ukuthenga amaphephandaba nezikhangisi, "ngaphansi umugqa" ukubiza up eziningi izikhangiso kanye abanikazi ...

Nokho, hhayi ukuthi "othole ka yimpumelelo" ikhaya abathengi ngesithakazelo hhayi overpay umnini wayo phezu intengo emakethe ye lemali ukuthi ngabe zamyisa realtor. Akusiyo imfihlo ukuthi abanikazi efulethini ngokuvamile overestimate intengo zabo. Nokho, ngenxa 'amakhasimende angempela "ukudayiswa yesibili ezindlini - futhi idiploma Turkish.

Uma sinqume ukuthenga efulethini "izihambi" idolobha, abantu abaqaphile kulezizimo uncamela ukwenza kuphela ngomkhulumeli, kodwa hhayi wena. Nakuba ukunciphisa amathuba kungenzeka "lezimanga".

izinyathelo zomthetho lapho uthenga ifulethi

Wayeka ukubukeza imininingwane yalolu Tax Code, ikhumbula yokuhlala, concessional sentela, net intela ku ukudayiswa efulethini, kwi imicikilisho luyingxenye wezomthetho deal.

Ake uqale nge ukuthengwa ifulethi, ngoba isinyathelo sokuqala umzuzi. Uma senza kanjalo kuhlanganisa ezintathu isinyathelo block.

Ekuqaleni, umthengi ahlola imibhalo kanye Umthengisi kufanele asayine inkontilaka ukuthethwa kwecala.

Khona-ke (uma kuthengiselana senzeka emakethe zesibili) usayine inkontileka bokuhlukaniswa. Esimweni lapho inqubo ukuthenga indawo esakhiweni esisha (emakethe okuyinhloko) isignesha kuncike umbiko ukwamukelwa (mhlawumbe esikhundleni - isivumelwano kwangaphambilini, elawula idiphozi utshalomali, ukwakhiwa wabelane ukwakhiwa share ngesisekelo).

Isigaba sokugcina - ukubhaliswa isimo kuthengiselana. kubalulekile ukuba umthengi athwale ngokucophelela kuzo zonke lezi zinyathelo. Ukunakekela okukhethekile Ufanelwe amacala lapho wenza ukudayiswa esiphuthumayo ezindlini.

izimpawu ukukhwabanisa

Nabakhwabanisi ngokuvamile azame ukwenza inqubo athengiselwe ngeze, abanye bezama ukufihla imininingwane ebalulekile. Uma lezi zehlo ziqala ukuthatha indawo, futhi umdayisi uzama ukukucindezela, unganqikazi uphazamisa ngokucijile nokubambisana futhi athi kuye: "Usale kahle" - ke tando biyela you izindleko.

Njengoba wazi, imali othanda ukuthula. funda ngokucophelela yokuqala yokuthengisa inkontileka, wokulungisa izivumelwano kubhaliswe. Ngisho noma uke emalini yalo okusalungiswa sivumelwano isampula ukuthengwa nokudayiswa efulethini. Qaphela - ikakhulukazi ngokuphathelene umbhalo wokugcina ezinyatheliswe yiNhlangano ummeli olungisa izivumelwano.

sivumelwano kwangaphambilini

Ngo esigabeni sokuqala, umthengi icacisa intengo ekuqaleni, bese uhlola ukuphelela yokuthengisa iphakethe kwemibhalo. Umthengi kufanele Isibuyekezo sithunyelwe tehharakteristiku (ifomu №7), ukubhaliswa abaqashile efulethini, idokhumenti ukunikeza ilungelo ubunikazi it (inkontileka sokuthengisa azimele, iminikelo).

Ngokuningiliziwe, iphakethe kwemibhalo ukuthengwa ukuze igcwaliswe madokumende alandelayo:

- isitatimende ukubhaliswa isimo zokuhlala;

- isivumelwano ukudayiswa (ngoba zinqunywa isikhathi ukudayiswa indawo);

- arekhoda BTI - explication futhi uhlelo ngeengaba efulethini;

- ikhophi yephasiphothi idokhumenti komfakisicelo;

- Irisidi yokukhokha.

Asiqale kusuka emakethe yesibili. Kufanele uyinaka kungenzeka esikhathini esizayo ngezimo ezahlukene inkinga. Lokhu kusho ukusebenzisa iZwi ukucaciseleka ezilandelayo nezimo:

- noma ngabe ukuthengisa impahla kokuboshwa;

- Ingabe zonke izindlalifa pre-athathiwe azokwenziwa - ukudayiswa kwemvume;

- Ingabe umthetho amalungelo abantu abahlala efulethini.

Ezimakethe eyinhloko ingcebo kunjiniyela ukudayiswa efulethini. Yini imibhalo kudingeka kuleli cala? Nakani isheduli ukwakhiwa, lapho okuhleliwe umnqamulajuqu efulethini ukusebenza. Ngesikhathi esifanayo kufanele kube khona umehluko okukhulu ne degree of ukulungela into ukuthunyelwa. Buza ngedumela ibhizinisi lenhlangano-Umakhi, kukhona "kunembeza wakhe" eside. Imibhalo Eminye elawulwa okubonisa:

- ukubhaliswa isimo sokuqasha ekwakheni umhlaba (mhlawumbe ubunikazi ke);

- unjiniyela ilungelo ukwakha;

- isivumelwano ukhulisa izimali, inkontileka utshalomali;

- uhlelo zokuhlala.

Ukuze uthole ukuqonda kangcono kanye nomthengisi, kuyatuseka ukuthola kuye okunokwethenjelwa yokuxhumana (okusho inthanethi), kanye ngomlomo ukuxoxisana naye izinsuku ezazikhomba ukuthi kuyehla ukudayiswa amafulethi, banikezwe unhurried, izinga ukusebenza zonke izigaba zalo.

inkontileka kuhlukaniswa noma isenzo ukwamukela ukudluliswa njengoba esigabeni ukuthenga indawo yesibili

Kwaze kwaba yilapho sebeshiye ukuhlolwa kwangaphambilini qualitative zingafundwa esigabeni kuthengwa yesibili: ukusayinwa inkontileka ukuthenga. Akunandaba ukuthi ingabe akhona ummeli olungisa izivumelwano at basayine isivumelwano, Nokho, ngempela zidinga isenzo ukwamukelwa nokudluliselwa noma ahlukaniswe yesivumelwano, ngemvume at esigabeni sokuqala.

Thina nilalele imininingwane yezobuchwepheshe: inkontileka kuhlukaniswa icacisa intengo ukudayiswa ifulethi, kuba - isakhi kuhlaziywa base intela - siqu imali yentela ukudayisa indlu.

Kosuku lokudluliswa langempela efulethini - izivumelwano ngokwemvelo, kungaba (ngesivumelwano we nomthengisi kanye umthengi) ukuze kukhethwe okukanye:

- njengoba mzuzu kokusayina inkontileka sokuthengisa;

- kuhlobene nezinga lokubhalisa isimo;

- yokufuna isitifiketi zetayitela indlu.

isiphetho

Russian ukuhlaziywa zokudayiswa kwezindlu lembula ezinye izitayela ezinhle. Lokhu kuphawulwe neyaziwayo ukuhlakanipha kwakhe, ikakhulu uSolwazi University. Plekhanov Gennady Moiseevich Sternik. Okokuqala, imiphumela ingabonakali inqubomgomo isimo lokulawula intengo.

Ngokuhamba kwesikhathi, kukhona sinjalo kancane kancane amanani orientation yezinga yako yangaphambi esibucayi, ngempela abiza-nyama. Kafushane kukhona ukuthambekela yokujama tsi (okusho intengo ukuguquguquka emhlabeni isilinganiso +/- 2.5%). On the kokuhlaziywa ezindlini kuthinta esitebeleni exchange rate: kakade ajwayelekile, ukuthi amanani abo 'ruble ". Ngokwezinga elikhulu oyenza mortgage zokudayiswa kwezindlu. Ngokwesibonelo, ngo-2012 inani labantu mortgage loans nibaluleke ukudlula 1.0 trillion. deda.

Nokho, ngaphandle nje lena umfutho omuhle ekufezeni ukuphepha emakethe ingcebo, kufanele kuphawulwe izingozi ezihambisana ukuthengwa ezindlini ngaphandle labalamuli. Ngokuvamile, non-ochwepheshe awazi ezicashile ukuthenga ezithile nokudayiswa efulethini. On nesilulumagama Ochwepheshe ukuthengiselana okunjalo zibizwa ngokuthi "abasengozini". Uma sicabangela ukubaluleka esibucayi ukuhambisana izici ezingokomthetho nokudayisa sinconywa ukuxhumana onguchwepheshe ingcebo. Kungakhathaliseki ukuthi uthengisa ifulethi, eminyakeni engaphansi kwengu-3 okuhlezi impahla, iyiphi enye ukuthengwa nokudayiswa kwezindlu, anakekele Ochwepheshe yokukhokha uzobe esebenza kuma-oda eziningana ezihlanganisa esingaphansi ingozi ukulahleka ngqo.