Inkqubo yokubala irhafu yengeniso

Ngokusekelwe kwiimfuno zeSahluko 25 seRhafu yeRhafu yaseRashiya, bonke abantu benyama (abemi belizwe kunye nabangaphandle) kunye nemibutho yomthetho (imibutho kunye namashishini) kufuneka ukubala intlawulo yebhajethi efunekayo kwimali yabo ngeniso ngokweendlela zokubala ezibhaliweyo ziseko ezihlawulwayo ngokusebenzisa ipesenteji. Iimiselo zomthetho zerhafu zinqume inkqubo yokubala irhafu njengepesenti yesiseko sokuhlawulwa. Isixa sohlahlo lwabiwo-mali sokubala iziphumo zerhafu yerhafu kubalwa ngumhlawuli werhafu ngokuzimeleyo.

Isiseko esingenakho ukuhlawulwa

Ukuze uqonde inkqubo yokubala irhafu, qwa lasele okokuqala isiseko esingasetekisi. Ekuqaleni, yonke imisebenzi yezoqoqosho kunye nemali eyenziwa kwishishini, okanye ukuthengiselana kunye nokuhlawula iiflawulo ezivela kubantu ngabanye zifakwe kumaxwebhu aphambili. Emva koko ulwazi oluchanekileyo lutshwankathelwe kwiirejista ezizodwa, apho idatha ibalwa ngokusebenzisa i-akhawunti ye-accounting. Ngoncedo lweendlela ezahlukeneyo zokucubungula, ukuhlalutya kunye nokuhlanganiswa kwedatha yolwazi esetyenzisiweyo kwi-accounting, isiphumo semali sithathwe. Ingumtshintshi wentlawulo yonke eyenziwa ngexesha elifunekayo ukubala inani leerhafu, ngaphantsi kweendleko ezivunyelwe ngumthetho wokurhafu. Yintoni eya kuba nemiphumo yemali ngenxa yokubala kuthiwa inzuzo (okanye ilahleko, ukuba isiphumo sibi). Lo ngumyinge kwaye unquma inkqubo yokubala irhafu. Yona isiseko esicatshungulwayo esithathwa njengesizathu sokubala kwepesenti yentlawulo efunekayo kwibhajethi.

Inkqubo yokubala irhafu kwimibutho

Xa uqikelele inani lokunyanzeliswa koxanduva lohlahlo lwabiwo-mali lwabantu ngabanye kwimithetho yerhafu, irhafu yentlawulo ye-20% ichongiwe. Iindidi ezahlukileyo zabahlawuli berhafu ziqaphela inkqubo yokubala nokuhlawula irhafu kwiirhafu ezikhethiweyo. Intlawulo yeerhafu kwezinye iimeko iyancitshiswa ku-13.5%.

Intlawulo yentlawulo yenziwa kwangaphambili ngeentlawulo zenyanga okanye ngekota. Intlawulo kufuneka yenziwe phambi kwe-29 kwinyanga elandelayo. Imali yentuthuko ichongiwe ngokusekelwe kwinzuzo yangempela yeshishini kunye nereyithi yerhafu ethile.

Iintlawulo zenyanga

Nantsi indlela iintlawulo zenyanga zihanjiswa ngayo ngekota nganye:

1. Ikota yokuqala - ixabiso leenyanga lilingana nelinganiselwe kwintlawulo yokugqibela kwangaphambili kunyaka odlulileyo.
2. Ikota yesibini - inani lokuhlawula kwangaphambili inyanga limele 1/3 yenkokhelo yentlawulo epheleleyo eyenzelwe ukuhlawulwa kwithuba lokuqala.
3. Okwesithathu kwikota - nganye inyanga kuyimfuneko ukuhlawula i-1/3 yerhafu yerhafu efunyenwe xa isusa ixabiso lentela kwikota yokuqala ukusuka ekuhlawulweni kwentlawulo yonyaka.
4. Ikota yesine - intlawulo yenyanga kufuneka ibe yi-1/3 yohlukwano phakathi kokuhlawula kwangaphambili kubalwe kwiinyanga ezilisithoba ezidlulileyo kunye nemali yokuhlawulwa kwangaphambili esekelwe kwiziphumo zonyaka-nyaka.

Intlawulo zenziwa inyanga nganye kuphela kwimeko apho inkqubo yokubala yokubala irhafu yerhafu ibonise umphumo omuhle. Oko kukuthi, xa kubalwa isiseko seerhafu, sinqunywe ukuba kukho inzuzo kwithuba lokunika ingxelo. Ngeempembelelo ezingenayo okanye ezingalunganga, akukho ntlawulo ehamba phambili eyenziwa kwikota ezayo.

Iintlawulo zekota

Eminye imibutho, ngokweentlawulo zerhafu, kufuneka zihlawule irhafu kwangaphambili kuphela emva kwekota. Nalu uluhlu lwabo:

• Imibutho eneengeniso ezincinci kwikota nganye yeekota eziyi-10;
• Amaziko okuzimela ;
• Imibutho yohlahlo lwabiwo-mali;
• Imibutho engekho inzuzo;
• Imibutho yamazwe angaphandle kunye namaofisi okumela ngokusisigxina eRussia Federation;
• Abaxhamli basebenza phantsi kweenkontileka zokulawulwa kwetrust;
• Intsebenziswano elula.