Iintengiselwano ezilawulwayo - oko yaye ngubani osihlangulayo?

Abahlawuli berhafu Sendisicwaba olunye uhlobo ulwazi malunga imivuzo yabo, ngokuba iingxelo yentengiselwano kolawulo. Ukuba Intengiselwano ngokuba ilawulwa, kufuneka ukhangele ukuba ziyahambelana na nemiqathango yale didi, kwakunye ukuthelekisa umyalelo kwenziwe la maxwebhu kunye nemigaqo esisiseko.

kumaqela anxulumeneyo

Kwi-Code Tax kuchazwe ngokucacileyo iinkcazelo esisiseko ephathelele "transactions ezilawulwa" ingqiqo. Oku kuvunywa zombini abantu ngokusemthethweni lixhomekeke kwelinye, nto leyo echaphazela iziphumo irhafu. Le nkcazo inikwa kuphela abo iintlobo zentengiselwano, xa ulwalamano phakathi kwamaqela amabini zibe nefuthe elingqale kule iimeko kunye neziphumo thethwano. Lo mba ubaluleke kakhulu ukuba umthetho werhafu, ukususela amalungiselelo kweziphumo ixhomekeke component yemali imicimbi, ezinye zazo zisoloko ithunyelwe kaNondyebo kaRhulumente.

Ukuqatshelwa kokuxhomekeka kwabantu

Ukuba abantu kuye kwaqatshelwa ngokusesikweni lixhomekeke kwelinye, lacazulula ngesidanga inxaxheba esenzekayo elikomkhulu kunye amathuba utshintsho. On kule nkalo idla iphenjelelwa ngesivumelwano lwangaphambili iimeko, kwaye kungenzeka umntu othile ngayo nayiphi na enye indlela nefuthe izigqibo ezenziwa ngabantu ezibalulekileyo yingisela.

Ngabantu axhomeke ziquka:

1. Umbutho, ukuba ubuncinane omnye bumabumela inxaxheba intengiselwano uthathe inxaxheba kwenye inkampani. Lo mba kuthathelwa ingqalelo kuphela ukuba umyinge we-mali zokufunda uwonke inkampani Direction ingaphezulu kwe-25%. Kuye ixabiso zombini ubunini ngqo nengxelo-ntetho.
2. Lo mbutho kunye umntu, ukuba enye yezi amaqela ku yingisela na kwisibonda kwenye inkampani. Of inani elipheleleyo asethi kufuneka bungabi ngaphantsi kwe-25%.
3. Umbutho, kunye nokubandakanyeka nawuphi na umntu wesithathu kumsebenzi wabo phambi ngaphezu kwe-25% ye-asethi. Kubalulekile ukuba nesabelo zombini iinkampani ngaphaya olu phawu.
4. Umbutho, ukuba isakhiwo babo amagunya olawulo, ethe okhethwe ezivunyiweyo kwizikhundla zabo ngumntu omnye. Yonke into ebalulekileyo umzimba kuphela alawulayo anyulwe ngumntu omnye okanye iqela, ukuba umntu othile waba unoxanduva lokuqulunqa zonke mveliso ababandakanyekayo intengiselwano, ubuncinane ama-50% ye-kuqamba iyonke.
5. Umbutho umzimba wayo isigqeba, ngenxa yaso nasiphi na isizathu zomthetho, amalungiselelo ibitheni.

Emacaleni nayiphi intengiselwano ndimangalelane lixhomekeke kwelinye, ukuba uqwalasele ukuba inkqubo kwamkele Kwiimeko ezinjalo, irhafu kubo kangangoko. Kulo mzekelo, kufuneka ukungqina ukuba ubudlelwane babo nefuthe ngqo okanye ngandlela yimbi kwi-mali kunye neziphumo wo yingisela.

Iinkampani abaninzi badla ukuqhuba imicimbi elawulwayo. Indlela yokugweba ye-yokuyibala abafani, kodwa kufuneka zithathelwe ingqalelo ukuqinisekisa ukuba semthethweni lesivumelwano ngasinye. Apho zonke izihlomelo ezisisigxina, ukuba unaniselwano kolawulo yenziwa - na Inqaku 105 lomGaqo-Code Tax.

Inkqubo ukuqaphela intengiselwano elawulwa

ulawulo lwamaxabiso akusoloko kuqinisekiswa, nangona amaqela intengiselwano ngabantu kwelinye. Noko ke, amaxesha amaninzi oko phakathi bantu abachaphazelekayo zibanjwa. Kukho iimeko umthetho, njengoko apho intengiselwano asibonakali ilawulwa ngokufanelekileyo.

Waqeshwa umda liphezulu lemali ngentla ezenza kube nzima kuthi ukuba ilawulwa yi yingisela. Oku kunokwenzeka kuphela xa bonke iinkalo intengiselwano uthathe indawo kwi kummandla Russian Federation kunye namaqela ukuphumeza kuzo zonke imisebenzi kwi ekufumaneni bayazuza eRashiya, wamcacisela bengeniso onke amaqela ayidluli engange billion 1. Asinto kuluncedo nayiphi na nxaxheba wakhululwa ngokusesikweni kwintlawulo yerhafu kwi ingeniso okanye hayi Mhlawuli le IINDWE-. Kulo mzekelo, intengiselwano ithe ayaba nengqiqo, ekubeni kwingeniso epheleleyo bonke abantu akuyi kudlula engange million 60.

Inkqubo ingqalelo imicimbi elawulwa

Ministry of Finance iye yavuma indlela apho ithi ukuba ubudlelwane zomthetho obizwa "ezilawulwa iintengiselwano". Le mbono kudla thethwana ngokusekelwe njengenqobo accrual, nto leyo edla ibaluleke kakhulu kwilizwe liphela, ngokunjalo nabasemagunyeni irhafu. Ukubala inani lilonke ingeniso konyaka omnye, kufuneka ufake zonke izinto zifunyanwa ngokusebenzisa otyalayo nganye, bezise imali kangangexesha elithile.

Ngamaxesha ukubala ingeniso epheleleyo kunyaka wekhalenda zithathelwa ingqalelo kuphela itransekshini enye, kodwa wachaza kwingeniso lungamkeleki ezilawulwa kwizivumelwano kunye namaqela ezahlukeneyo. Court, ukhokelwa kwiSiqendu 105 lomGaqo-Code Tax, baqinisekile ukuba intengiselwano okunene ilawulwa, ukuba umntu ngokwasemthethweni okanye yendalo angabonisa ukuba yinxalenye yesosivumelwano yinxalenye yeqela elithile izivumelwano, nangona kugqalwa ezizimeleyo.

Ukuba umntu owaziwa ezalanayo, yaye omnye amaqela intengiselwano akujongwa werhafu umhlali Russian Federation, ukuba naziphi na iimvumelwano phakathi kwamaqela apho umntu inxaxheba, EZAZIWAYO ilawulwe. Kuba oku azithathelwa ngqalelo mali yengeniso intengiselwano, kunokuba na. Le nto iqinisekisa ulwazi olunika i-Ofisi yoMphathiswa wezeMali.

Inqaku 105 lomGaqo-Code Tax ngokucacileyo isixelela ukuba isixa esiqingqiweyo, elawula kungenzeka ukuba lungamkeleki kulawuleka, usebenza kuphela ezo amaqela, apho bonke abahlali zerhafu. Xa wobugqwetha, lo mba egqiba ubukho phakathi nxaxheba intengiselwano lomntu omnye ubuncinane asinto ungumhlali esemthethweni. Ukuba loo mntu unjalo ukhoyo, ngoko ubungakanani yeengeniso intengiselwano kunokuba mda.

Ithuba ukuqhuba transaction phakathi ezikhoyo njengoko nevzaimozavisimymi elawulwa

Lifana intengiselwano kuso phakathi kwabantu abo ayibonwa njengemali lixhomekeke kwelinye, ezo ezenzeka phakathi kwabantu kwelinye okanye imibutho kunokwenzeka, ukuba wenziwe inxaxheba ngqo abalamleli. Ezinye nxaxheba kokwenza ilawulwa imicimbi, abantu kwelinye ngokuyimfuneko.

Le Code Tax ubonelela ukuba, ekuqhubeni imicimbi ebandakanya abalamleli ubuso anokuqondwa kwimiba ezihambelanayo inxaxheba ukuba bathobele imithetho yabameli.

1. Zinelungelo uluhlu elilinganiselweyo amagunya. Onokuvelisa kuphela umbutho iinkqubo kwempahla, akukho ibango ukuba eminye imisebenzi.
2. Musa ukusebenzisa ii-asethi zabo, musa ukuba ufikelelo ngqo kubo, musa ukungqinela naluphi na umngcipheko yingisela.

Awukwazi ukuthatha nawaphi na amanyathelo kunye nabantu nevzaimozavisimymi ngaphakathi ingqiqo, imizekelo apho Iintengiselwano ezilawulwayo kuqhutywa. Lo mthetho kubaluleke kakhulu, ngoko, umlamli kufuneka kusoloko unamathele kuso.

Kwi-Code Tax akujongwa imali yengeniso evumelekileyo ingqalelo imicimbi ebandakanya kolunye kolawulo. Xa wobugqwetha, asizozinto ezininzi iimbambano ngalo mba, ngoko xa kuthe kwiimeko antsonkothileyo kwaye ukungaphumeleli amagunya karhulumente ukuze sibone imfuneko ukujongana ufikelelo ezilawulwa kwiinkundla ukuze isigqibo ngakumbi. Qikelela isiphumo zolu lingo ngawo lo mzuzu akunakwenzeka.

I-Ofisi yoMphathiswa wezeMali wagqiba ukuba izithintelo imali kwi kokugqitywa intengiselwano ngokusebenzisa umthetheli, akukho. Ukuba umcimbi sele sigqityiwe ngokungqinelana nemigaqo, ukuvela nobuqili kurhulumente okanye ukwaliwa yokubhalwa iwonga elawula imizekelo imicimbi elawulwa, kunqabile kakhulu.

ayavela eminye imibuzo, kwaye ubulungisa olunqabileyo, kodwa rhoqo kufuneka ukujongana umbuzo zinokubadida abantu ababandakanyekayo intengiselwano, njengoko kunjalo izixa ezikhulu kakhulu yengeniso akusoloko kusenzeka ukuba balungisane kweliso status.

Olu kuvela ngenxa ukukhulula kamva incwadi esemthethweni evela Ministry of Finance, ocacisa ukuba arhente ingummiselo zemali, kodwa usebenza kuphela transactions ze omkhulu. Kuxhomekeka kuhlobo izivumelwano, kwakunye nemisebenzi inkampani, ethi ichaphazele impahla istampu kwaye wayithenga, ibalwe umda ingeniso yayo kwicala ngalinye.

Ezinye iintengiselwano phakathi kwabantu nevzaimozavisimymi EZAZIWAYO ilawulwe

1. amazwe sempahla ziqukiwe kuluhlu iphambili nempembelelo kurhwebo stock zehlabathi. Le oli kunye neoli neemveliso, nayiphi na isinyithi, iiminerali ezinokuthi kunokunxulunyaniswa nendawo iklasi izichumisi izimbiwa, amatye anqabileyo nesinyithi.
2. Ukuphunyezwa intengiselwano phakathi kwamaqela, ubuncinane enye yazo ungumhlali osisigxina okanye umhlali yerhafu lizwe, nto leyo iqukiwe kuluhlu oluqulunqwe yi-Ofisi yoMphathiswa wezeMali, ukunika iinzuzo urhafiso kwamashishini.

Intengiselwano ubalwe balawulwa ngokulula xa elinye lamalungu ayo ungumhlali okanye umhlali intsimi obuphezu kwimimandla nolwandle. Ngoko ke, iingxelo kufuneka isaziso langoku ukusetyenziswa kolawulo. Kwaye kunyanzelekile. Kuyimfuneko ukuba ngokwahlukileyo isampula yesaziso imicimbi ezilawulwayo kunye nelungelo kuwuzalisa. Inika ilungelo ukubhengeza okanye ukupapasha ulwazi olunxulumene nezimali. Lo mba usebenza nokumelwa nkampani, ebhalisiweyo eRashiya, apho zifumaneka ezinjalo imimandla.

Ukuba deal luthe kulawulwa ngenxa isakramente nayiphi na nxaxheba bayo kummandla kude nonxweme, ubuncinane omnye umbutho kufuneka aphathe ubhalisiwe kuloo ntsimi. Ukuze deal liyaqonda ukuba semthethweni, qiniseka ukuba zizaliswe ngokufanelekileyo isaziso kwemicimbi kolawulo. ngokugcwalisa alunako ukutshintshwa isampuli okanye naziphi na izinto ezilahlekileyo.

Loluphi ulwazi ifumaneke abasemagunyeni irhafu?

Ukuze ubone ukuba intengiselwano zichongwe ilawulwa, kuyimfuneko ukuhlola concept neemeko apho kuliwa, kuba ukuthobela neSiqendu 105 lomGaqo-Code Tax wayo. Kufuneka kwakhona ukujonga izaziso kwiintengiselwano elawulwayo. Ukuba ke kungaba lula zichongwe abanjalo, ukuyilwa imbuyekezo yerhafu, ingqalelo ekhethekileyo kufuneka ihlawulwe ixabiso lesivumelwano.

Ngakumbi kubaluleke umahluko iindleko xa kuthelekiswa kunye nezivumelwano kunye nezinye ngamahlakani, kwakunye indlela apho umgangatho kwexabiso lemarike ixesha elithile, leyo etha amaxwebhu transactions ezithile kolawulo. Wokubhala kufuneka sidlule ngenyameko ingqalelo zonke iinkcukacha.

Iinkampani uphumeza intengiselwano kunye namaqela anxulumeneyo, okt ngokuhambelana njengenqobo accrual kuwa ngokuzenzekelayo phantsi ingqiqo ezifezekisayo ngokwenkcazelo yembali itransekshini elawulwa, kufuneka ukuba ingenise kwigunya irhafu, leyo ibekwa kwindawo, isaziso ekhethekileyo ukusetyenziswa kolawulo. Mhlanguli uxwebhu, kwaye oku kufuneka angasoloko encamathisela iphepha ukuya ifolda ekwabelwana. Kwimfuneko ngqo lo mgaqo kubonisa umyalelo FTS of Russia. Omnye kufuneka sihlale sikhumbula isigama, nto leyo eye kwaziswa imicimbi elawulwa, zive ingxelo jikelele kumsebenzi owenziwayo.

Ukuba abasebenzi Federal Tax Service ungafuna ngenene ukukhangela iinkcukacha ngakumbi intengiselwano, ngoko imibutho yabo isicelo zinyanzelekile ukuba usinika onke amaxwebhu ayimfuneko. Inqaku 105 lomGaqo-Code Tax lilawula lo mba kunye iminxeba kufuneka anikezele ngesicelo uluhlu ethile yamaxwebhu kufuneka siqulathe ulwazi olusisiseko malunga yingisela.

Imisebenzi berhafu ukuba nayiphi na ukubandakanyeka intengiselwano ethile

Ibeka uluhlu iindlela ezithelekisekayo ezisetyenziswe ukufumana nokuqokelela ulwazi malunga olunye-off kunye nengeniso xa iyonke. Ngaphezu koko, kufuneka unike ingcaciso, bathi ukuba ukukhetha indlela ethile, i data kwi imithombo yolwazi abethatyathwe kuwo aye ukusebenzisa ulwazi ukucacisa inani ngqo ingeniso efunyenwe isivumelwano ethile, sokudluliswa uluhlu alupheli lweendleko.

ingxelo imithetho

Ukuze ngoko nangoko unikezele, ulwazi elifaneleke ecwangcisiweyo kwakunye Ziyacelwa iinqununu ukuba esweni amaxabiso ngexesha intengiselwano kolawulo. Uyacetyiswa ukuba ukulungiselela amaxwebhu ngexesha nangoko ukungena nakwesiphi na isivumelwano, kukho othi on kwiimveliso, iinkonzo, okanye ngaba ahlawule impahla ethile.

Ukuba wenza onke amaxwebhu ayimfuneko ngexesha, berhafu ziya kukwazi ukuphonononga ngoko nangoko, intengiselwano ilawulwa ngendlela efanelekileyo. Ngubani iinkonzo iingxelo, ubala udibaniso apho amaqela aya kunyanzeleka ukuba uhlawule irhafu. ukunikezelwa ngexesha izibalo kuya kuvumela ukwenza utshintsho amaxwebhu xa kunokwenzeka naluphi na utshintsho, endaweni yokuba ukhangela ulwazi oluthile emva kokuba imali elithile. Asimele silibale lokukufaka kuluhlu yesaziso lwamaxwebhu kwiintengiselwano elawulwayo. Mhlanguli amaxwebhu ezisisiseko unoxanduva lokuthobela lo mthetho.

Amanqanaba Yokulungiswa

1. umsebenzi kohlaziyo kwiindleko yentengiselwano kolawulo. Ngubani nakwimizi, kufuneka alungiselele amaphepha ukuba uhlalutyo, ukuhlela.
2. Ukucwangcisa ekubaleni isixa eyimfuneko onke amaxwebhu ayimfuneko ukwenzela ukubonelela kweengxelo kwi-ofisi yerhafu. Pre-wazimisela ixesha elifanelekileyo ukulungiselela onke amaphepha ukuze angenise ingxelo ngokuqhubekileyo ezilawulwa ngexesha ukusasaza lokulungiselela lwabo ukuphumla xesha, uvavanyo.
3. Inkcazelo zonke iinkalo umsebenzi umntu, leyo yenye amaqela yingisela.
4. Uvavanyo kunye Uthelekiso imiqathango zemali esivumelwano, uhlalutyo zonke iinkalo amaqela kwisivumelwano.
5. Ukubhala inkcazo epheleleyo yawo onke amaqela anxulumeneyo ababandakanyekayo kule yingisela. Kufuneka kwakhona ukukhetha icala test, ukuba deal iqwalaselwa ngokusemthethweni okanye elawulwa imigangatho efanelekileyo ngolwabiwo esi status.
6. iindlela Pre-ezikhethiweyo kunye nemigaqo esisiseko zokuxabisa.
7. Iveliswe uhlalutyo loqoqosho ngokupheleleyo kuthathelwe ingqalelo yonke imiba intengiselwano, ukuqonda yeenzuzo ngendleko kuba nxaxheba ethile.
8. Yenziwe isiseko documentary, nto leyo ikhangelwe ziingcali ezininzi nabasebenzi soqulunqo uxwebhu osihloko sithi "Ingxelo imicimbi controlled."

Amaxwebhu lingakhankanywa kuphela ulwazi uqinisekiswe idatha egcinwe yinkampani. Ngokutsho isicelo lombutho Federal Tax Service kufuneka banike zonke isiqinisekiso ngokusesikweni esizifundiswayo. Isicelo esinjalo ukuba abaqeshwa benkonzo ungathumela ukuqinisekisa ukuphelela ulwazi kunye nokuqinisekiswa kweentlawulo zerhafu.

Xa nokuvavanya umgangatho iinkcukacha, inqanaba iinkcukacha kuxwebhu, kufuneka zikhokelwe kumhlathi 6 kwiSiqendu 105 lomGaqo-Code Tax. Isixa ulwazi olunikiweyo kufuneka siwenze kunye iqondo ukubaluleka intengiselwano, ubungakanani kunye nobukhulu inzuzo yelungu ngalinye.

utshintsho ngokuzithandela kweerhafu

Umhlathi 6 kwiSiqendu 105 lomGaqo-Code Irhafu ubonelela ekungakwazini ukusebenzisa ekupheleni amaxabiso zentengiselwano, yeyiphi abufani emarikeni ukuba lingaphantsi kakhulu kubo. Ukuba inkampani iye enetyala yokunciphisa ngabom ubungakanani iintlawulo zaseburhulumenteni ukuncitshiswa ukutsalwa kwerhafu, ngoko abanini bayo babe nethuba ukulungisa ixabiso nokwenza iminikelo kurhulumente njengenxalenye umgangatho.

Zonke ke kwenziwe uhlengahlengiso kunye namalungiselelo okugunyazisiweyo imbuyekezo yerhafu, nto leyo esele iphawulwe irhafu yengeniso eyenzelwe ukuhlawula kangangexesha elithile. Ukuba inkampani akujongwa abahlawuli rhafu, ziya kunikwa isibhengezo, ekufuneka ihlawulwe kwangexesha ukulungiselela ukwenziwa kwamaxwebhu ezinjalo.

Logama nje onke utshintsho aziyi mayicaciswe gca isibhengezo abasemagunyeni yerhafu kufuneka zingeniswe kunye inqaku ecacisiweyo apho yonke imali ucaciswe ngokweenkcukacha, ukuba umntu othile kufuneka zongezwe qikelelo sokuqala.

Kule memorandam ecacisiweyo sicacisa ulwazi oluyimfuneko malunga imicimbi ezilawulwayo ngokunxulumene apho utshintsho kwenziwa. Libonisa ixabiso elitsha irhafu, inani lothotho inani lesivumelwano, umhla isiphelo sayo. Kufuneka ube ngokwahlukileyo ubhale ekuqaleni imali uze uzise yayilingana nale mali kwezibonelelo eziphathekayo, nto leyo iza kudityaniswa kule mali yokuqala yenzelwe ukuba intlawulo yokuhlawula irhafu.

Izinto eziyimfuneko kumaxwebhu

Esicacisa iinkcukacha ezipheleleyo bonke abantu ezinxulumene nentengiselwano kolawulo. Tin kuboniswe igama lobuqu, kwakunye ngokupheleleyo zombutho okanye igama IP. Ukuvunyelwa ukuba ukongeza naluphi na olunye ulwazi oluya kunceda, ngokoluvo werhafu, uya ukusombulula imeko kunye nokuhlawulwa kunye nokuququzelela emsebenzini kwabasebenzi lokuvelelwa irhafu.

Ukuze wenze naluphi na utshintsho isiseko serhafu-VAT, kufuneka zonke izibhengezo, leyo zihlawulwe ngexesha. Xa ngokulungisa naluphi na isifundo data kwintshayelelo okugunyazisiweyo inkcazelo ebalulekileyo kwintengiso ncwadi. Isizathu sokuba kusekwe ukurekhodwa uxwebhu equlethe isixa ngqo izilungiso. Ulwazi olunikiweyo kufuneka kanye ukutshatisa inani berhafu evela kwintengiso yempahla.

Ngexesha lungamkeleki elawulwa onke amaxwebhu kufuneka zigcwaliswe ngokuchanekileyo kwaye livelise iimeko apho ukuthobela imithetho kwezi zivumelwano. Ukuthobela kunye namaxwebhu inkqubo kunye nokuthotyelwa kunye namaxabiso ubuncinane eyamkelekileyo na amalungiselelo okuninzi kakhulu ngempumelelo.