Elements of the irhafu kunye neempawu zazo

izinto zerhafu isethi imigaqo, imithetho kunye ngokoMthetho ezilawulwa yi ngokwemimiselo yomthetho. Le rhafu kukodwa imirhumo ehlawuliswa eligunyazisiweyo izidumbu karhulumente kwi-lwabiwo- off-mali mali ukuphucula intlalo-ntle yabantu kunye nezixhobo zolawulo umxholo.

Ukusekwa ngokupheleleyo irhafu lwenziwa kuphela emva kwenkcazo lweziqalelo zalo ezisisiseko kunye iindidi zabantu ovumayo ukuhlawula. Musa ukulibala malunga nokusekwa iqela olwahlukileyo amaqumrhu asemthethweni kunye nabantu, ngubani na ukubala izaphulelo okanye inzuzo.

Elements of the irhafu kunye neempawu zazo:

• Base (isiseko ngokususela apho imali yerhafu).
• Rate (umyinge wenzala efumanekileyo isiseko ekhethiweyo).
• Ixesha (ixesha apho umyinge iseti kunye nesiseko tax).
• Into (oko kukuthi, apho irhafu ihlawulwa).
• Isifundo (lowo unoxanduva lokuhlawula).
• Term (ixesha apho kufuneka wenze intlawulo).

An into ukuze ziqondwe ipropati ethile okanye iimpahla, isixa-mali ethile ingeniso okanye inzuzo okanye enye into yexabiso okanye umxholo ebambekayo. Lo mthetho ngoku ubonelela uluhlu lezinto kuxhuzulwa irhafu. Kwilizwe lethu, olu xwebhu uthetha iKhowudi weRhafu kunye Irhafu Code of the Russian Federation.

iziseko eziyintloko irhafu, njengoko umhlawuli werhafu uvumele wena ukuba uthathe ingqalelo imali ekufuneka ihlawulwe ngokusekelwe sengeniso efunyenweyo okanye ekhoyo impahla. Ngamafutshane, oku ebekwe isabelo karhulumente okanye ipesenti yenzuzo. Eethenda ezinokuba ndidi ezininzi:

• sheya;
• eqinileyo;
• kuchaswa;
• progressive.

Eyokuqala ibandakanya irhafu efanayo ngaphandle ukwahlukana kwangaphambili umthamo yengeniso. izinga lerhafu umdla Solid ithetha ukuba umyinge othile umdla unit yempahla nganye, umzekelo, omnye itoni yirhasi. Izinga Progressive uyabakhusela abantu abasemngciphekweni, njengoko kwandisa ngengeniso. Oko kukuthi, ingeniso ngakumbi werhafu ofumana, inxalenye enkulu yayo kufuneka ahlawule kurhulumente. Isiphumo esizikholelwayo umdla kuchaswa umyinge irhafu, njengoko ukunyuka kwengeniso kukhokelela ekuncipheni irhafu. Ngoko ke, urhulumente kukhuthaza ukukhula imveliso kunye nokusebenza kwezinye mveliso.

Kodwa akukho zoonke irhafu kumiselwe ngumthetho. ikhowudi Tax iquka iziphaluka ezisisiseko nemigaqo isiseko kunye isixhobo uhlengahlengiso, iinkonzo ngokulandelelanayo egunyazisiweyo kwinqanaba federal nowengingqi. Isiseko ngokumiselwa isiseko kweli xesha lokunika ingxelo ziinkcukacha iingxelo zemali werhafu ngamnye. Ukuba ngexesha ukuqinisekiswa iqumrhu elisemthethweni kwakukho abathile igqwethwe okanye iimpazamo, kuyimfuneko ekube- kokuba kutsalwe irhafu kunye thethane kunye namaxwebhu elungisiwe ukuze kwiofisi yerhafu, ukuba intlawulo sele yenziwe. Ukuba ngokutsho recalculation kwedatha kutyhilwa intsalela sentlawulo, ukuze, ngokucelwa berhafu okanye ukuya ngeendleko kwixesha elilandelayo, okanye (ngokuqhelekileyo) ukuya kwi-akhawunti yebhanki.

Izinto ziquka irhafu kunye nexesha, oko kukuthi ixesha apho inyathelo Sisiseko ifakiwe kwaye izinga lerhafu. Ngokuqhelekileyo, njengoko okwethuba lonyaka wekhalenda onyulwe na. Xa inkampani esibhaliswe iqumrhu elisemthethweni yaye, ke ngoko, njengoko werhafu, ixesha yerhafu ibalwa ukususela kumhla ubhaliso kude kuye ekupheleni konyaka.

Awona macandelo angentla iziqalelo irhafu kuqamba ngokusemthethweni. Ngokubanzi, bonke bephela ingqalelo inkqubo yommiselo kunye nenkqubo iintlawulo zerhafu. Kwaye ukuba siye sithethe malunga neenjongo ekujoliswe kuzo, loo nto ithathwa kubalulekile ukugcina nokuphucula impilo-ntle yabemi kunye nelizwe ngokubanzi.