Impahla Excise zibonakaliswa ... Uluhlu kwempahla excisable

imisebenzi Excise - hlobo iirhafu ngqo. ukuba babekwe abangahlawuliyo, utywala kwaye ezahlukeneyo iindidi ezithile kweemveliso. irhafu Excise zifakiwe iindleko iimpahla kwaye kwadluliselwa kumboleki lokugqibela. ubukhulu yabo kakhulu imisela iindleko zokuvelisa kwaye kuchaphazela imfuno. . elandelayo Khawuve, yintoni iimveliso zibonakaliswa excisable.

imigaqo ngokubanzi

A feature of ekhaya obuxhasa yokuba zisebenza kuphela iimpahla ezithile. Kukho imigaqo ethile kwi apho emiselwe imveliso kuhlawulwa ngabo. Okokuqala kufanele kuqatshelwe ukuba irhafu Excise ayikho amanqaku kokokunyanzelwa inkulumbuso kuhlawulelwa. Eyona njongo ephambili yale intlawulo - ukuqinisekisa ingeniso evela super-iingeniso acatshulwe kunye nokukhululwa iimveliso inzuzo kakhulu. Ukuba ikakhulu ziquka icuba notywala, kwakunye iimveliso zepetroliyam. Kubalulekile ukuqaphela ukuba xa ekufakeni lo intlawulo, urhulumente ufuna ukunciphisa ukusetyenziswa kwemveliso ezibanga umonakalo abathengi. Oku, ingakumbi, icuba notywala iimveliso.

Okukodwa

irhafu Excise kuthathwa iirhafu zolawulo. Oku kuthetha ukuba isixa wahlulwe phakathi mali yase kanye ommandla zobukhulu ezixhomekeke kuhlobo imveliso. Ngokutsho kwezinye amanqaku iintlawulo zenziwa kuphela lwabiwo-mali karhulumente, umzekelo. Namhlanje uluhlu iimpahla excisable wayalela. Nguye phantse izintlu ezifanayo sisebenza kwamanye amazwe. в первую очередь табачные и алкогольные изделия. Kufuneka kuqatshelwe ukuba eRashiya impahla ekhaya ziyavunywa kakhulu icuba notywala. Kubonakala ukuba kusoloko kubakho kwizintlu. Oku kubangelwa Okukodwa yayo. Kwelinye icala, mayingabi sakhululwa ingqalelo siyabophelela kwabathengi kunye kwelinye - ixabiso layo liphantsi kakhulu.

uluhlu

: La maqela alandelayo zijongwa impahla excisable:

1. Ethanol, akhutshwa okubonakalayo naluphi na uhlobo. Le uba utywala Brandy
2. Iimveliso Utywala-based. Ezi ziquka emulsions, izisombululo, ukumiswa, njalo njalo Loko ndzo utywala kuyo mkhulu kuno-9%..
3. iziselo ezinxilisayo. : питьевой спирт, коньяки, ликероводочные продукты, водка, вино, прочие напитки, в которых концентрация спирта больше 1.5%. iimveliso Excisable ibonakaliswa ngolu hlobo lulandelayo: ukusela utywala, brandy, iimveliso ezinxilisayo, ivodka, iwayini, kunye nezinye iziselo apho xi utywala abangaphezu kwe-1.5%. Ezi nketho yinto iwayini.

: Ukongeza, ezi mveliso zilandelayo ngokuxhomekeka kwirhafu nerhafu yezonwabisi iya kuba:

1. Beer.
2. iimveliso zecuba.
3. Iimoto, izithuthuthu. amandla motor lokugqibela kufuneka ibe ngaphezu 112,5 kW.
4. oyile injini ye injini.

и бензин (прямогонный в том числе). Kwakhona, impahla ekhaya zibonakaliswa idizili kunye nepetroli (kubandakanywa ngqo).

NC

Xa nqaku 181 of the Code lwenza ukucaciswa kwiintlobo ezithile iimveliso. спиртосодержащие продукты, произведенные из любого вида сырья, включающие в себя денатурирующие компоненты, исключающие возможность их использования в пищевой и алкогольной промышленности. Njengoko kubonisiwe ngentla apha, impahla ekhaya waqonda iimveliso Utywala eziveliswa kulo naluphi na uhlobo izinto, kubandakanywa amacandelo denaturing ngaphandle amathuba ukusetyenziswa kwazo kushishino yokutya kunye notywala. Ukubunjwa iimveliso ezinjalo kukho izisombululo, ukumiswa, kunye nezinye iimveliso ulwelo, ukuba umyinge utywala kuyo mkhulu kuno-9%. Ngelo xesha, ezinye iimpahla ngokuxhomekeka kwirhafu nerhafu yezonwabisi aziboniswanga phaya nokuba xi utywala. Ezi ziquka:

1. , Unyango, izixhobo zonyango kunye umbala diagnostic ezifakwe kwi-State kwiRejista amayeza kunye nemveliso mednaznacheniya. Kuluhlu efanayo kwakukho iziyobisi yenziwe ekhemesti ngokungqinelana nemigqaliselo ngamnye.
2. Kuthetha ukusetyenziswa lwezilwanyana, obhalise waza wangena kwirejista xa elichithwayo sikhongozeli ml hayi ngaphezulu kwe-100.
3. Iziqholo kunye neemveliso izithambiso. Bona ngaphandle kuluhlu kweempahla excisable, ukuba iqhezu utywala angekho ngaphezulu kwe-80% kuzo, baye abhalise kwaye zibandakanyiwe kwiRejista State.
4. Ukuveliswa chemistry yekhaya, kwakunye iziqholo kunye nobuhle iimveliso zetoti sisinyithi ukupakisha.
5. Amanxuwa issue utywala of izixhobo zokutya, iimveliso distillery, vodkas, yaye ngokuxhomekeke uqhubekeko phambili okanye ukusetyenziswa ukulungiselela iinjongo zobugcisa.

моторные масла, бензин, прямогонный в том числе. impahla Excise zibonakaliswa njengemali motor oyile, ipetroli, ngqo ngokunjalo. Yi mithandazo ukuba aqondwe amaqhezu ifunyenwe lokulungisa petroleum, istili zendalo / igesi petroleum, condensate igesi, amalahle okanye ezinye izinto, iimveliso processing yabo.

abantu abangahlawuliyo

Bona ebekwe yi kwiSiqendu 179 Tax Code. Ukuze yempahla iCriminal ziquka:

1. Organization.
2. oosomashishini ngamnye.
3. Izifundo ezivunyiweyo yi abangahlawuliyo ngokunxulumene ukuthuthwa kweempahla ngapha komda imo Russian Federation. Olu luhlu esekwe ngokungqinelana NB CC.

Kufuneka kuqatshelwe ukuba umbutho kunye IP kungathathwa abarhafi ukuba kukho imisebenzi eziphantsi irhafu yempahia owenza.

into ebaluleke

Excises ahluka ukusuka VAT kwi ukuba single-isigaba iirhafu ngqo. Oku kuthetha ukuba ixabiso abazivelisayo zifakiwe kwaye zihlawulwa kanye kanye kanye kuphela. Le Okungumahluko iimveliso ioli. Kubo, izenzo elinye icebo.

Isiseko kunye nesixa

Ukuchaza kubo, kufuneka ukuba kufumaniseka ngokucacileyo ukuba yintoni na into ekhaya irhafu. Kufuneka ujonge amanqaku 182 no-183 i-Code Tax. Ekupheliseni ukurhafiswa kabini, irhafu ngolwaa ekuthengisweni kwempahla evela kumenzi. Ukuba imali yemveliso zokuthengiswa azinakunyuswa. сбыт их заводом-изготовителем, а не продажа их магазином или оптовым предприятием. Ngamanye amazwi, ekuthengisweni kweempahla excisable ngeenjongo irhafu waqonda intengiso yomvelisi, kunokuba ezithengisa ukuya evenkileni okanye inkampani lehoseyile. Xa kujongwa umthamo kwesiseko kunye iintlawulo kufuneka zithathelwe ingqalelo, othi ezibhotileni kunye naluphi na uhlobo wokuxuba iimveliso kwiindawo zokugcina ukuya kwimveliso. Le migaqo ke, awusebenzi kumashishini catering.

ukungeniswa kwemveliso

, ему следует учесть ряд особенностей начисления. Ukuba isifundo lingenisa iimveliso ezithatyathwa impahla excisable, kufuneka ithathele ingqalelo inani iimpawu kwentlawulo. Bona kumiselwa kolawulo amasiko, nto leyo eya kukhethwa. Awohluke zobalo ingashwankathelwa ngale ndlela ilandelayo:

1. Nge ukukhululwa for ukuhamba ngokukhululekileyo kwaye kusetyenziselwa ukwenza zasekhaya irhafu ekhaya zihlawulwa ngokupheleleyo.
2. Ukuba ukhetha indlela kwakhona kungeniswa, kuxhuzulwa imali yesifundo kukhululwa leyo okanye ukuba sele wabuyela kumazwe angaphandle.
3. Ukuba sendleleni senziwa, urhwebo free, intshabalalo, ulahliwe kwirhafu Excise karhulumente akuhlawulwa. Umthetho efanayo kusebenza retransfer iindlela semali Indawo yokugcina-free.
4. Ukuba processing senziwa ummandla Russia, irhafu Excise ayihlawulwa, ukuba amazwe lwenziwa lingekapheli ithuba elimiselweyo.
5. Ukuba imveliso iphantsi kolawulo sokungenisa okwethutyana uvumelekile ukuxolelwa ngokuyinxenye okanye ngokupheleleyo ezivela kokuba kutsalwe irhafu ekhaya ngokungqinelana nemithetho ezibekwe NB CC.

ukususwa

, ему следует учитывать положения пункта 2 185 статьи НК. Ukuba umntu ekuthumeleni imveliso ezithi impahla riznayutsya excisable, kufuneka athathele ingqalelo imiqathango yomhlathi 2 185 Article NC. Xa ukurhweba kwakhona kumazwe angaphandle yolawulo umda Russian, imali ehlawulwa kwi kungeniswa iya kuba ibuyiselwe Mhlawuli. Kwezinye iimeko, ukudluliselwa umva akwenziwanga.

Zokuxolelwa kwintllawulo yeefizi

Ingakumbi ukususwa umthwalo yokuhlawula irhafu ekhaya ziyachazwa kumanqaku 184 no 198 kweKhowudi Tax. Njengemfuneko ephambili ekufundeni ukusuka kokutsalwa yenzelwe ukunika kwiofisi yerhafu njengesiqinisekiso yebhanki okanye ngummeli wowona. Baya bakhonza imbopheleleko yakho njengesiqinisekiso le Mhlawuli xa kuthe, ukuba kwisithuba seentsuku ezili-180 nto amaxwebhu engqina ukuthunyelwa kwempahla excisable kunye nokuhlawulwa kwerhafu kwaso okanye izohlwayo ukuthumela. Ukuba akukho maphepha ezifanelekileyo, isifundo unyanzelekile ukuba ukudlulisela isixa-mali. Emva koko, ke, oko kuxhomekeke ekubeni imbuyekezo ukuba ziziswa maxwebhu akhankanywe apha ngentla.

Uluhlu izibambiso

Kwimeko kumazwe excisable kufuneka Mhlawuli iimpahla, zingaphelanga iintsuku ezili-180 ukususela kumhla wokuphunyezwa isibonelelo kumaxwebhu IRS engqina semthethweni yokuxolelwa kwabazali ekhaya. Phakathi kwabo:

1. Contract (ikopi eqinisekisiweyo) kunye nomthengi amazwe kunikezelo. Ukuba ukuthunyelwa senziwa phantsi kwesivumelwano Ikhomishini, isiqinisekiso, okanye phantsi kwesivumelwano arhente, zibekiwe.
2. amaxwebhu Intlawulo, ingxelo yebhanki (okanye iikopi zawo). La maphepha baqinisekisa irisithi yeNgxowa-iinzuzo evela kwintengiso yemveliso ukuba otyalayo angaphandle kwi akhawunti umhlawuli ngamnye ibhanki yasekhaya okanye p / s umkomishinala, iarhente, igqwetha.
3. Customs Declaration (a ikopi). Kufuneka ube luphawu Russian Federal Customs Service, ikhuphe imveliso kwi kwimo kwamanye amazwe, okanye kummandla umsebenzi yayo idlule, ngalo ukuvelisa imveliso kumazwe aphesheya Russia.
4. Iikopi lwezeenqanawa / yokuhamba okanye namanye amaxwebhu. Kufuneka ibhalwe abasemagunyeni amasiko Russian ezixhasa ukuthunyelwa kweemveliso.

Lo mbandela unelungelo ukuxolelwa evela kwimisebenzi, ukuba ugcine iingxelo ezahlukeneyo.

amazinga

Ukususela ngo-1997, inkqubo yenguqu yaphehlelelwa nge pesenti (ad valorem) lweerhafu ukuba eqinileyo. Ukuba usebenzisa ukwanda yakutshanje ngokunokwayo izibalo abayenzi lonto kunye nokunyuka kwamaxabiso kwimveliso. Kulo mba, la manani kuxhomekeke hlengiso yonyaka. Namhlanje, kuba uninzi impahla excisable enikiweyo lweerhafu eqinileyo okanye ezithile. Le Okungumahluko iimveliso zecuba. Kuba inika rate exutyiweyo. It idibanisa valorem ad kunye namazinga ezithile. Kuba uhlobo ngalunye impahla excisable usebenza umlinganiselo yayo. Ukongeza, lo mthetho ubonelela umahluko iirhafu phakathi kweendidi imveliso leyo. Umzekelo, ngokuba iziselo ezinxilisayo beer anezinga ezahlukeneyo. ubukhulu yabo ixhomekeke ngamandla yesiselo. I aphezulu ke, kunjalo, ngenxa yoko, izinga enkulu. Ukuba sithetha iimoto, izinga ixhomekeke nomthamo yesithuthi.

ubucwebe

Bona kuthethwa kweli nqaku 181 Tax Code (COP. 6, umhlathi 1). , изготовленные с использованием драгметаллов и их сплавов, культивированного жемчуга или драгоценных камней. impahla Excise ubucwebe eyaziwayo wenza usebenzisa amatye anqabileyo kunye aluminium zabo, neeperile cultured okanye namatye anqabileyo. Ukususela kule nkcazelo, kulandela ukuba akukho enyenyisa izinto imveliso eyenziweyo yi-sicelo abemi kokujonga umthengi unganikezelwanga. Kwangaxeshanye, lo mthetho simisela uluhlu lwempahla hayi ezinxulumene izacholo. Phakathi kwabo:

1. zokuhombisa State, badele / ngobuntshatsheli, iimbasa, imeko yayo eyamiselwa nguMthetho Federal kunye Ndiwise kaMongameli.
2. Coins ukuba iwonga isixhobo sentlawulo kunye nemisi elidlulileyo.
3. Objects, nezenkolo Ihlelo ezisetyenziswa kwiitempile kwi inkonzo okanye isiko. Ngaphandle ke amakhonkco yamsitho.
4. Zokuthunga.
5. Izinto ezenziwe amatye anqabileyo okanye aluminium zabo, ezisetyenziswa ngokusebenzisa igolide / ipeyinti yesilivere / zixhobo ekuvelisweni solder yesilivere-based, ngezandla.

Hlola ulwazi lwakho

Njengoko usazi, isihloko irhafu kunye irhafu zifakiwe kwikharityhulam kwiiyunivesithi ezininzi. Ukulungisa izinto, kunye novavanyo oluqhutywa ngeendlela ezahlukeneyo. Ngokwenza njalo, abafundi baphuhlise iimvavanyo ezinye izifundo. , например, учащиеся пишут рефераты. Ukuze imibuzo enxulumene iimveliso ezithatyathwa impahla excisable, kwi MIT, umzekelo, abafundi babhale izincoko. Kuthiwa lamanqaku kunye iimvavanyo zingafunyanwa kuphela kwi website okanye iziko-intanethi. Umzekelo, isinyuko "uDean-NN" kwi-Internet. Nazi izincoko ibekwe kunye neemvavanyo. Izinto ukuhlolwa yenye miba kwi Portal "uDean" - "Excisable iimveliso ezilandelayo ziziwe." Okulandelayo imveliso apho ukuba ukhethe indawo echanekileyo.

isiphelo

Isishwankathelo kwempahla excisable kule Code langoku. Le Code iqulethe isahluko okhethekileyo, nto leyo ebonakalisa yonke imiba ephambili yeemveliso ezinjalo. Njengoko for umkhuba, njengokuba kubhaliwe namhlanje kuphawulwa abenzi abaninzi ukuvelisa impahla kuya kusiba kangako. Oku kuthetha ukuba iimveliso icuba. Xa ukukhanya utshintsho olusandukubakho kumthetho, imveliso yawo kufuna utyalo-ngemali. Ekubeni ingqalelo ekhethekileyo kufuneka ihlawulwe kubhengezo kwempahla excisable. Ukwaphulwa kwalo mthetho amasiko ibandakanya uxanduva.