Art. 226 of the Code zeRhafu: Iimpawu ze ekubaleni werhafu yi-arhente irhafu. Inkqubo kunye ngokwemiqathango yokuhlawula irhafu agents irhafu

In Art. 226 of the Code Tax sasicacisa nkcukacha ukubala irhafu yengeniso agents, kwakunye imiqathango kunye nenkqubo yentlawulo yayo. Mazibe nayo ichaza udidi lwamaqumrhu izinikele. Makhe sihlolisise ngokweenkcukacha ngakumbi amalungiselelo Art. 226 of the Code Tax.

imithetho enzulu

Ngu n. 1 tbsp. 226 of the Code Tax amashishini Russian kunye zabo kwizintlu zemizi, oosomashishini ngamnye, amagqwetha zabucala amaxwebhu, ukusuka apho okanye ngenxa ubudlelwane apho umhlawuli lifumene ingeniso, zinyanzelekile ukuba imali, ungali ze ahlawule isixa serhafu kuhlahlo lwabiwo-mali. Xa kubalwa ithatha ingqalelo imigaqo yeSiqendu 224. Personal yerhafu yengeniso ingeniso amagqwetha icala, akwanqaba kwaye ahlawulwa iingcebiso zomthetho, imibutho ibha-ofisi.

iimeko

In n. 2 tbsp. 226 of the Code Tax umisela ukuba ekubaleni imali yerhafu yengeniso yenziwa ngokuphathelele yonke umhlawuli zengeniso, umthombo leyo yenza njengoko a arhente werhafu. Lo mgaqo kukho ukuxolelwa. Bathi bona ingeniso ukusuka apho ukubanjwa intlawulo yenziwe phantsi kwemiqathango Amanqaku 214.3-214.6, 228, 227, kunye ne Art. 226,1 of the Code Tax. njengoko ubalo ulawulo jikelele ikhutshwa phandle okuncedisana isixa serhafu, iintlawulo odlulileyo ukwenzela ukuba uhlahlo lwabiwo-mali. Kule meko kunye nenkqubo emiselwe Inqaku 227,1, nayo kuthathelwa ingqalelo kukuhla kwexabiso yenkqubela ezizinzileyo ehlawulwa Mhlawuli.

Iimpawu ze ukubala

Kumhlathi 3 tbsp. 226 of the Code Tax uzimisele ukuba ekubaleni imali yerhafu olwenziwe njengabagunyaziswa komhla wokufunyanwa ngqo yengeniso ukuya Mhlawuli. ngosuku Ikhalenda iseti ngokungqinelana inqaku 223rd kweKhowudi. Calculus yenziweyo indlela yetotali wenkqubela ukususela ekuqaleni kwexesha ngokubhekiselele yengeniso apho izinga siyasebenza. Kokuba imisiwe kumhlathi wokuqala yeSiqendu 224 yeKhowudi. Olubalo kuquka ingeniso ethe ngaphambili ngeli xesha, lo gama i-mali count kubanjwa kwiinyanga ezidlulileyo kwexesha lokunika ingxelo kulo nyaka. Le ongasetyenziswayo kuyo lo mgaqo zithathwa ukuba yeengeniso equity kule nkampani. calculus yabo, kwakunye ekubaleni imali yerhafu yengeniso, nenokuthi maxa wambi ichaphazeleke iirhafu ezahlukeneyo, ngokwahlukeneyo ngamnye kubo. Akumthathi kwi iingeniso ingqalelo kwezinye agents and iimali zabo akwanqaba yerhafu yengeniso.

Ezi nkcukacha zentlawulo

In n. 4 tbsp. 226 of the Code Tax simisela ukuba arhente kufuneka lokuyibamba lingayikhuphi imali yerhafu ngqo ukusuka mali ezityalwa ukuba linakho ukuba lokuhlawula kwayo. Kuyimfuneko ukuba ukuthatha ingqalelo inani kweemeko. Ukuba intlawulo eyenziwe hlobo okanye payor ufumana ingeniso ngohlobo izibonelelo eziphathekayo, imali ukugcinwa ziya kubalwa nayiphi na inzuzo ngokweemali imali. Xa oku ulinganiselwe. Owalayo yengeniso irhafu aluyi kuba ngaphezu kwe-50% ye-mali yengeniso mali.

ngaphandle

Umhlathi wesine Art. 226 of the Code Tax awusebenzi arhente abo amaziko ngetyala. Imithetho aluquki nokugcinwa kunye nokuhlawulwa kwerhafu kwingeniso, ezo elifunyenwe iinkonzo zabo inzuzo eziphathekayo. It uzimisele-1 no-2 phoyisa. Kumhlathi wokuqala yeSiqendu 212 yeKhowudi. Le Okungumahluko abathengi, obambeleyo abasebenzi amaziko ngetyala.

imisebenzi ye-arhente

In n. 5, Art. 226 of the Code Tax ichaza inkqubo yesifundo amanyathelo xa kunzima ukuphumeza imali ebalwe ngayo yokutsalwa kwerhafu yengeniso ukusuka kwingeniso Mhlawuli. Kulo mzekelo, i-arhente unyanzelekile ukuba wazise umntu ofumana ingeniso, kunye nabahloli irhafu malunga naziphi na iingxaki. Ngokutsho kumhlathi 5, Art. 226 of the Code Tax, umxholo wesaziso uya kwakhona abonise ichatshazelweyo egqunywe lwenziwe. Kwakhona unika imali yengeniso apho angawenzanga debit.

Isaziso enikiweyo n. 5, Art. 226 of the Code Tax, wathumela ungadlulanga umhla wama-1 kuMatshi kulo nyaka uzayo emva kokuphela kwexesha lokunika ingxelo, ngaphakathi leyo nododobalisa iimeko. Ifomati umyalezo yamkelwa esilawulayo uhulumeni kunye igunya ukulawula kwicandelo irhafu. Le Code ukwathi-arhente imibutho Russian ukuba babe izahlukahlukano ezahlukeneyo, iinkampani ziqukwe kuluhlu lwe kubarhafi kunye nabaqeshi inkulu, emi kwi-akhawunti ekuqhutyweni kwemisebenzi yayo ngokunxulumene nokusetyenziswa kwenkqubo patent okanye UTII laziswe mali kubanjwa imali kunye nobukhulu yengeniso yabo imithetho ezizodwa (Art. 226, 230, RF).

ngokoMthetho

Umhlathi 6 Article. 226 of the Code Tax sicacisa ukuba arhente kufuneka enze ukudluliswa imali ebalwe kwaye akwanqaba irhafu yengeniso ungadlulanga umhla ehamba umhla wentlawulo sengeniso. Isifundo uyakwazi ukufumana intlawulo lokukhubazeka okwethutyana, kubandakanywa unonophelo kuba abantwana abagulayo, kwaye ngohlobo neyekhefu. Kule meko, njengoko ibango. 6, Art. 226 of the Code Tax, ulwabiwo lwesixa-mali yenziwa ungadlulanga umhla ngaphandle kwe usuku ikhalenda lokugqibela lwenyanga ngaphakathi apho kwenziwa iintlawulo ezifanelekileyo.

bokuqonda

Imali iyonke irhafu ubalwe kwaye kubanjwa yi-arhente Mhlawuli, apho izinto zokuqala njengomthombo wengeniso, loo mali iya kuhlawulwa kwi yobhaliso (yokuhlala) ozifunayo. Le nkqubo kuthathwa eqhelekileyo. Kuba ezinye izifundo imithetho ezizodwa. Ngoko ke, lo mbutho Russian ekubhekiswe kuzo kumhlathi wokuqala inqaku wathi, izakuba nee-ofisi / amasebe liyidlulisele irhafu yengeniso-mali kunye nendawo kwindawo yayo, kunye nedilesi indawo unit nganye. Kwimeko yokugqibela, imali ehlawulwayo ixhomekeke kubungakanani yengeniso ngokuxhomekeke irhafu, kubalwa kwaye ihlawulwe abasebenzi, kwakunye iimali kubonelelwe phantsi kwemiqathango kwezivumelwano umthetho wobukhaya ukuba mayenziwe ngabantu kunye negama lweshishini engundoqo. oosomashishini ngamnye obhaliswe kwi kwendawo ukuziphatha imisebenzi yayo ngokunxulumene nokusetyenziswa kwenkqubo patent okanye UTII nabaqeshwa ingeniso salaried kufuneka itemize isixa yerhafu yengeniso-mali kwi-akhawunti.

ukwengeza

Iyonke imali yerhafu yengeniso, ethe kwaye ixhuzulwe ukusuka ingeniso Mhlawuli ungaphezu kwe-100 p., Ehlawulweyo nebhajethi ngokungqinelana nemigaqo ngasentla. Ukuba ubungakanani irhafu lingaphantsi kwe engange-100., Idityaniswa intlawuliso kwinyanga ezayo, kodwa hayi emva kwe yokugqibela m isampuli xesha langoku. Ayivumelekanga kwintlawulo yeemali yerhafu ukusuka arhente. Ekwenzeni elingakanani kwaye iintengiselwano azivunyelwa ifakwe ngokwemiqathango yezivumelwano amagatya ezibandakanya ukwamkelwa izibophelelo lweshishini ukuba bathwale iindleko ezinxulumene ukutsalwa kwerhafu yengeniso.

izimvo

Ukuziqhelisa, inkoliso yokutsalwa kwerhafu yengeniso ikhutshwa phandle hayi kubarhafi (abantu abafumana ingeniso) kunye nee-arhente (amaziko iholo, umzekelo). abantu Njengoko ibophelelekile phantsi art. 226 zezi:

1. amashishini Russian.
2. imibutho Bar kunye namaziko agcina inkcazelo ngeentengo, ezomthetho. thethwano.
3. amagqwetha Private amaxwebhu.
4. oosomashishini ngamnye.

Umthetho uthi xa aba bantu ukuphumeza intlawulo ngabemi yengeniso, ukuba arhente irhafu. Oku ke kuthetha ukuba kunyanzelekile ukuba imali, ungali kwaye uyithumele ku isixa mali yerhafu yengeniso.

A uhlobo olukhethekile izifundo

Kwezinye iimeko, umntu osebenza njengomthombo yengeniso, bengengabo arhente baze baqhube kwintlawulo yerhafu yengeniso ngokwazo (ukusuka ezabo izixhobo). Ezi zifundo ziquka:

1. oosomashishini ngamnye Imali yerhafu yengeniso ishishini.
2. Amaxwebhu kunye nabanye abantu abanenxaxheba practice labucala. Bona Imali yerhafu kwingeniso efunyenwe ngethuba umsebenzi wabo.

Ngokuzimeleyo atsale irhafu yengeniso njengoko ezikhoyo kunye irisithi:

1. izivumelwano Phantsi komthetho yoluntu waqukumbela kunye nabanye abantu emzimbeni, hayi i-arhente. Umzekelo, kusenokuba isivumelwano sengqesho.
2. Kwimithombo, ezithi zibekwe ngaphandle Russian Federation.
3. Ukususela ngokuthengiswa kweempahla eziphathekayo ezigcinwe yi abantu bathi kule propati.
4. Xa uhlobo lokuwina, leyo ahlawulwa kubaququzeleli yokubheja, zokungcakaza kunye neminye imidlalo esekelwe kumngcipheko (kusetyenziswa oomatshini ngokunjalo).

Ukongeza, imbopheleleko ngokwakho ukuba atsale irhafu yengeniso-mali wabelwe abahlawuli berhafu abafumana imivuzo apho arhente ayaba nako ukutsala irhafu. Loo meko, umzekelo, kwenzeka xa intlawulo uhlobo. Ezi zifundo zingasentla kufuneka ekupheleni konyaka ingxelo, bangenise ingxelo kugunyaziwe irhafu, sise kwindawo abahlala kuyo.

isiphelo

Le Code inikezela imithetho emiselwe, ukubanjwa okanye kutsalwe irhafu yengeniso. yokubala izinga lerhafu-13% qho accrual. Calculus lwenziwa ukususela ekuqaleni kwethuba ekupheleni kwenyanga nganye yonke imali kuwa phantsi irhafu. Lo Mthetho ubonelela amazinga ka-30, 9, 15 no-35%. Irhafu kwi kubo abalwa ngokwahlukeneyo ingeniso ngalinye variable. NokuGcina kuvunyelwa kuphela ukwenza imali eneneni ihlawulwe kumxholo. Kulo mzekelo, musa ithathele ingqalelo ingeniso ezifunyenwe Mhlawuli evela kweminye imithombo. Ngako oko, ukubala akuthethi ithathele ingqalelo ukugcina ezinye izifundo iirhafu. Akubuzwa ukubhala-off imali ekufuneka ibuyiselwe kwi-arhente Mhlawuli ngesicelo sakhe. Kuya kuba ngento ebhaliweyo. Akunqabanga okanye inxalenye icinywe irhafu eziqokelelwe yi-arhente ukusuka abantu kweembuyekezo ngokupheleleyo imali ebalwe. Imihla ukuphunyezwa transfers kutshiwo kumhlathi emithandathu inqaku 226-th kweKhowudi Tax. ingqalelo ekhethekileyo kufuneka ihlawulwe isibophelelo axelele umlawuli abaziisuphavayiza ye nakwenzeka lokuyibamba lingayikhuphi ukusuka Mhlawuli yengeniso. Kwimeko zokugxojwa iimfuno izohlwayo arhente kanga. Isaziso ngokuyimfuneko ubonise isixa akwanqaba irhafu yengeniso, kwakunye mali yengeniso apho kungekho sibhalele-phantsi iye yenziwa. Isaziso uthunyelwa kwakhona ukuba linakho.