Ibhekisela irhafu ukuya Irhafu ngqo? ngezigaba iirhafu

Inkqubo yerhafu kumazwe amaninzi yondle iintlawulo ngqo nengxelo-ntetho. Zombini kunokuba ezibalulekileyo ngokwemigaqo wemvula-mali karhulumente. umthetho Russian kwakhona unika ezimbini iintlobo zerhafu. Thaca zombini iindidi babe nolwazi kuluhlu olubanzi ngokufanelekileyo ezahlukeneyo. Zeziphi ezi nkcukacha irhafu Russian ngqo? Yintoni umahluko yawo zivela kwiintlawulo ngqo ukuya mali karhulumente?

Undoqo irhafu ngqo

Yintoni irhafu ngqo? Imizekelo yezi ingafumaneka kwi imithetho kumazwe amaninzi. Kuquka eRashiya. Kodwa phambi kokuba kuqwalaselwe iintlobo ezithile iirhafu ngqo, zihlolisiswe ngokweenkcukacha uhlobo kwekota oluhloniphiweyo. Yintoni na le ngcamango ixhaphakileyo yeengcingane, kuthathelwa ingqalelo iintlawulo?

Kwindawo leengcaphephe Russian ukwandisa kwinkcazelo yerhafu ngqo njengoko lokuhlawula iirhafu ngurhulumente kwingeniso okanye impahla berhafu, abantu okanye amaqumrhu asemthethweni. Uphawu ephambili izibophelelo intlawulo umbuzo, - iintlawulo ahambelanayo yenziwa yena ngummi okanye umbutho, okanye igunya efanelekileyo kwinqanaba arhente irhafu, ukuba oku kuyimfuneko ngokomthetho. Ngoko ke, lo mxholo ukuhlawula irhafu ngqo kukuba bobabini de jure yaye de facto, werhafu.

Okukodwa irhafu ngqo

Kwelinye icala, irhafu ngqo ucebisa scheme eyahlukileyo. Ngokusemthethweni Mhlawuli uthathwa isifundo - umzekelo, inkampani ababandakanyekayo kwiintengiso. Kodwa enyanisweni, iirhafu ngqo anikela abathengi zombutho - abantu emzimbeni okanye amaqumrhu asemthethweni, ekubeni isixa iminikelo zidla babekwa kwixabiso lokuthengisa impahla. Imizekelo neentlawulo umbuzo, - VAT, imisebenzi ekhaya. Ingabinani uthengisa izinto ezivenkileni, ngaloo ndlela bawabeke kwamaxabiso ukuthengisa impahla, uze udwelise imali efanele ukuya mali federal.

ngezigaba amatyala

ingaba yintoni na ukuhlelwa irhafu ngqo?

Imirhumo esihambelanayo uhlobo linokukwenziwa ndidi ezahlukileyo ngokususela zeenqwelwana ezahlukeneyo. Enyanisweni, ungenza isicelo ngokwemiqathango yolwahlulo efanayo irhafu ngqo, nalapho naziphi na ezinye iintlawulo esekwe ngumthetho Russian.

Umzekelo, iirhafu eRussia federal, kumasebe nasekhaya. Enyanisweni, phakathi nayiphi na kwezi ndidi zingavela zombini izibophelelo ngqo kunye ngqo mali.

Enye bemfuno ukuba ukuhlelwa yerhafu ngqo - kumxholo intlawulo. Njengoko kwabanjalo kungaba ngummi, entrepreneur ngamnye, iqumrhu elisemthethweni, umbutho langaphandle okanye umntu yokundwendwela bomnye uMbuso. Kwezinye iimeko, kusenokuba yinto ebalulekileyo ukuba okanye hayi umhlawuli werhafu ngumhlali Russian Federation, okanye ubomi ngamaxesha amaninzi aphesheya.

Enyanisweni, isiseko esebenzayo for ezifana Ukuhlelwa irhafu njenge uhlobo kwezerhafu. It angamelwa, umzekelo, ngohlobo propati, ingeniso impahla bathengisa okanye ingeniso ngeenkonzo ezenziweyo.

Enye isiseko ukuba ukuhlelwa neentlawulo kumbuzo - ndaba ukubala iintlawulo. Isibakala sokuba loo ukuze sibe werhafu, ngoko, umzekelo, kunye arhente karhulumente umlawuli emele irhafu, xa FTS ethile.

Makhe sifunde ezinye undoqo izibophelelo intlawulo ngqo ezichazwe kwi Russian Federation, iinkcukacha ezingakumbi.

Imizekelo iirhafu ngqo kwi-Russian Federation

Yintoni e Russia esekwe ngokusemthethweni iirhafu ngqo? Imizekelo yezi ingafumaneka kwi-mthetho kwiimeko ngokubanzi. Irhafu ngqo ziquka, ngokukodwa:

• NGOBUCHULE - izifundo zakhe bangabantu ngokomzimba;
• yerhafu yengeniso - uya kuhlawula umntu ngokwasemthethweni;
• irhafu yepropati, inikwa iinguqulelo ezimbini - kubemi kunye nemibutho esemthethweni.

Makhe sihlolisise ngokweenkcukacha ezi nkcukacha imirhumo zikhankanywe.

Makhe sifunde ukuba siqale irhafu ngqo federal. Oko kukuthi, abo ehlawulwa kumaziko esembindini kwinkqubo yohlahlo lwabiwo-mali.

NGOBUCHULE

Irhafu ngqo ziquka irhafu ebizwayo phezu yengeniso abantu bendalo, okanye irhafu yengeniso. Njengomgaqo, zibalwa lomvuzo ummi, kodwa kwakhona isetyenziswe ngokunxulumene kwezinye iintlobo ingeniso efunyanwa ngumntu - umzekelo, ngokusekelwe yokuthengiswa kwempahla okanye ezinye iintlawulo bangenelwa.

Izinga kwirhafu yengeniso ukuba baseRashiya - 13%, xa benayo ubume njengomhlali, no-30% xa bathe bahlala ikakhulu amazwe. Umthetho we-Russian Federation waseka inani kokuba kutsalwe irhafu yengeniso, ingakumbi ukutsalwa anikwe abemi, othenge ipropati ngemali yabo.

amashishini yerhafu yengeniso

Irhafu ngqo ziquka irhafu ehlawulwa namashishini eqhelekileyo inkqubo yokubala ntlawulo-mali, okanye BASIC. Njengoko umthetho, umrhumo ohlawuliweyo ngamashishini amakhulu kwakunye amashishini amancinane kunye noosomashishini badla nezifuna Benze ishishini titsh UTII nayiphi na inkqubo, ebandakanya kunciphiso umthwalo werhafu. Oku kuyaqondakala - nzuzo izinga lerhafu i eRashiya yi-20%. Oku iphezulu kakhulu kunaleyo inkqubo yerhafu lula.

Izinga irhafu iingeniso eyenziwe ngenxa yomsebenzi zorhwebo, sahlulwe iindidi 2 eneneni. Isibakala sokuba-2% yomrhumo echaphazelekayo kufuneka idluliselwe kwiNgxowa-mali federal,-18% - kwi yengingqi. Ngoko ke, lo umrhumo ekuthethwa kunganxulunyaniswa ngqo kumanqanaba amabini - kazwelonke nawengingqi.

Ngenxa yoko, izinga yerhafu yengeniso phantsi kwenkqubo irhafu lula ukuba oosomashishini kuvumelekileyo ukufikelela 6% ngengeniso nkampani okanye 15% yengeniso yenkampani. Ithatyathwa imbopheleleko iintlawulo zibalwa ngokusekelwe kwixabiso isiseko serhafu, echazwe njengoko umahluko phakathi kwengeniso kunye neenkcitho zayo werhafu. Kusenokwenzeka ukuba kuqatshelwe ukuba i-SP abazange ukuhlawula irhafu ngawo. Le liability ehambelana ezibekwe imithetho Russian Federation kuphela amaqumrhu asemthethweni, kwakunye amasebe namaziko amazwe ukuba enze imisebenzi yorhwebo kwi Russian Federation.

Into ebalulekileyo yokuhlawula irhafu ekuthethwa, - kwenkcazo ndlela werhafu kuquka ingeniso kunye iindleko nexesha elithile. Abo babini - zekheshi kunye accrual basis. Ingcinga yovavanyo yerhafu lokuqala luqikelela ukuba ingeniso kufuneka zithathelwe ingqalelo ngexesha izivumelwano, oko kukuthi, emva kokuba imiqathango yesivumelwano eso. Umzekelo, impahla zabonelelwa okanye iinkonzo ezinikezelweyo. Ngenxa yoko, uhlobo indlela kwemali - kwinkcazelo ingeniso emva umthengi ziye ibalwa lomthumeli, ngokudlulisela imali kwi-akhawunti okanye ukuhlawula nawo ngemali.

Ukuqwalasela irhafu Russia engqalileyo, kuya kuba luncedo ukuhlolisisa ezichaphazela, ezifana irhafu yezakhiwo. Zibini.

Irhafu yepropati yabemi

Irhafu ngqo ziquka irhafu yezakhiwo labantu. Le ntlawulo - nayo federal. Ngokubanzi, oku kubalwa ngokususela ixabiso isiseko serhafu, nto leyo lubonakala kwixabiso cadastral wepropati ephethwe yi berhafu, kwakunye indawo yento ahambelanayo.

Phambi ko-2015, elo nani ahambelanayo iye lwabalwa ngokususela yexabiso inventri ye-propati. Umthetho we-Russian Federation waseka inani ezibanjwayo malunga nokuqokelelwa, ngawo. Ngoko ke, isiseko serhafu kungancitshiswa ukuya 10 kV. m, xa kufikwa egumbini, 20 square metres. m ukuba bakhethe ezifanelekileyo isebenza zokuhlala, 50 macala onke. m, ukuba ukutsalwa ifaka semali yezindlu.

irhafu impahla amaqumrhu asemthethweni

Irhafu ngqo ziquka irhafu impahla amaqumrhu asemthethweni. uhlobo yakhe yahlukile intlawulo yabo zabemi. Okokuqala, siphawula ukuba olu irhafu - yengingqi, hayi federal. Abasemagunyeni kule mimandla Russian kunye umlinganiselo zimiliselwe ngokwabo - kangangoko ukuba izibonelelo ezibhalwe Code Tax. mthetho zommandla banelungelo lokuseka inkqubo ekhethekileyo yokuqingqa ixabiso isiseko serhafu, ukukhululwa, kwakunye algorithms ngenxa yokusebenzisa kwabo berhafu. Ukuhlawula imali kwi umbuzo, ukuba lo mbutho, abangabanini zombini asethi ezinokususwa, ayishukumi. Xa isakhiwo isiseko serhafu zinokuqukwa ipropati apho ngokuqinileyo egesini ubunini okwethutyana okanye ulawulo trust.

Ngubani na oya kubala irhafu kwipropati?

Umahluko phakathi iirhafu zepropati, ekubhekiselwe kuyo, ungenza kwenziwa kwakhona kuxhomekeke ekubeni ngubani na ngokuhambelana nomthetho yokubala irhafu data kwisifundo. Kulo mzekelo, kukho umzekelo eziluncedo ulwahlulohlulo yerhafu enye yeempawu elimiswe nathi ekuqaleni kweli nqaku.

Inyaniso kukuba kwimeko iintlawulo abantu ukuhlawula isixa-mali ebekwe izakhiwo FTS. Iingcali ze inkonzo yerhafu, ukuba iinkcukacha ziyafumaneka kwi ubukho abemi kweentlobo ezithile obunawo yokwenene, ukubala irhafu yepropati, kwaye athumele isaziso sentlawulo ngeposi. amaqumrhu asemthethweni, yena, kufuneka ukuba kumiselwe ubuninzi izibophelelo sentlawulo ngokuzimeleyo.

VAT

Siye sifunde kule nkcukacha omnye irhafu ngqo. Phakathi kwabo - Value Added Tax, VAT. Le ntlawulo ngokuqhelekileyo ibandakanyiwe, njengoko sibonile ngentla apha, ixabiso nokuthengiswa kwempahla. Enyanisweni, VAT ihlawulwe yi othengayo, kodwa ukusuka kwindawo esisemthethweni Ngenxa yezibophelelo yalo kwibhajethi kuhlawulwa yi kumthengisi. Izinga VAT - 18% okanye i-10% ngokumalunga nemicimbi ethile ishishini. Lo mthetho unika ukuba isicelo iqela VAT ezibanjwayo.

isishwankathelo

Ngoko ke, siye sikhangele inani imizekelo yerhafu ngqo nengxelo- ebekwe yi imithetho Russian Federation. Owona umbandela umahluko phakathi kwabo - iwonga Rule yale Mhlawuli kwaye umntu kufuneka dwelisa iintlawulo ezinxulumene-mali olusekelwe phezu iimfuno mthetho. ngokucacileyo siya kukhusela ngaphezu irhafu ngokwesiseko ezahlukeneyo ngqo nengxelo-, le theyibhile ingezantsi.

Kwezinye iimeko, umahluko phakathi irhafu ngqo kunye nengxelo- ukuchitha kakhulu yingxaki. Isibakala sokuba le nkampani unako, ngokukodwa, kwaye ziquka VAT kulwakhiwo okuthengisa yexabiso leempahla - ukuze ukuphakamisa irhafu okanye ukuze ukwandisa ukhuphiswano emarikeni. Kulo mzekelo, inkampani i umhlawuli VAT ukusuka kwindawo osemthethweni ngezinto ezibehleleyo umbono.

Ukususela imbono wokugcwalisa mali ye-Russian Federation kunokuba ezibalulekileyo, bobabini irhafu ngqo nengxelo-ntetho. Ngoko ke, urhulumente uhlala ukuphucula iindlela zokuqokelela ngokufanelekileyo abo kunye nezinye iintlawulo.