Irhafu Excise kwisibaso eRashiya

irhafu Excise ipetroli kunye amafutha emoto ayekwi na uhlobo kwirhafu kwi abaqeshi kunye nemibutho. begxothiwe oluqhutywa ekwenzeni imisebenzi ethile zoshishino, kuquka ukuhamba kwempahla ngapha komda lulawule amasiko Russian Federation. Cinga iinkcukacha ngaphezulu yintoni eyenza amafutha ekhaya. Eli nqaku liza ukuchaza iimpawu irhafu, ngokomyalelo ukuqokelelwa, kwakunye nezinga nokumisa.

iimpawu ngokubanzi umsebenzi ekhaya

Le rhafu kwi izinto kwinqanaba lolawulo kwaye urhulumente wezwe. Intlawulo ingqalelo iyonke irhafu (non-bucala) kuyo. Oku kuthetha ukuba imali zisetyenziswa ngaphandle njengokubhekisa kulo naluphi na imisebenzi ethile. Ngu indlela kususwa intlawulo nerhafu yezonwabisi, njengoko VAT uthathwa ngqo. indlela ukurhafa sinxulumene neokladnym yerhafu, oko kukuthi i-isibophelelo ukubala uze uhlawule luxanduva Mhlawuli. Enye awayebalasele komsebenzi izinto zekhaya kwicala njengenqobo ekumiseleni ukuphelela ilungelo lokusebenzisa ingeniso yerhafu. Kuba esi salathisi, iwela kudidi ezibanjwayo zolawulo enyanzelekileyo. Oku kungenxa yokuba ukwamkelwa lakhe kuwiso-mthetho kuhlahlo zommandla, nokazwelonke. Uluhlu lwemveliso excisable libanzi ngokwaneleyo. Kuyo, ngaphandle amafutha ziquka:

1. iimveliso zecuba.
2. Cars.
3. Utywala, utywala aqulethe iimveliso, utywala.
4. Motor-oyile.
5. Beer.

indlela yentlawulo

irhafu Excise ipetroli kunye amafutha emoto ayekwi kubalwa kwaye kuhlawuliswa kwi umyalelo othile. ukubala kunye nendlela intlawulo kubandakanya ukusekwa isixa serhafu ngethuba intengiselwano kunye nemveliso efanelekileyo kwaye ukufakwa kwayo kwamaxabiso eemveliso. Oku kuthetha ukuba bonke abadlali zoqoqosho ababandakanyekayo nengeniso impahla excisable, kufuneka abale intlawulo kunye nokuphunyezwa kwe-transfer ezilandelayo le mbopheleleko otyalayo. Loo icebo lisebenza kumsebenzisi ekupheleni. Yena, ke, uthwele umthwalo irhafu. Ukuqaliswa kwe izinto zekhaya umsebenzi kwisibaso libonelela ngolawulo amafutha.

abantu abangahlawuliyo

Njengoko amaziko anyanzelekile ukuba axhuzule irhafu zokuthumela amafutha, zezona ngoosomashishini ngamnye, imibutho, kunye nabantu zokuthutha amafutha ngokulawula amasiko Russian Federation. Art. 179 Code Irhafu Ubonisa ukuba imfuneko ukwenza intlawulo kuvela ukususela kumhla intengiselwano ishishini. Kulo mba, irhafu zokuthumela kwamafutha kufuneka ahlawule zonke izifundo, abenzi bobubi abo. Ezi ziquka, phakathi kwezinye izinto, ezinxulumene nabantu basemzini. Njengoko ekubhataleni irhafu ubunyani izivumelwano bakhonza njengeeyunithi zomcimbi ozimeleyo.

Okukodwa

Xa inkqubo imicimbi kunye neentlobo ezithile ebutyebini isinyanzelo ukuba ahlawule irhafu sikhatshwa eziliqela iimpawu. Ngokukodwa, kuba urhafiso imisebenzi kunye neyaBarhafi ipetroli ngqo-run ngabo ngqo kuphela nabavelisi baso. imithetho efanayo isicelo kunikezelo iimveliso petrochemical kulo. Ukongeza, iimpawu ubume nasisihlo Mhlawuli ebonelelwe amashishini asebenza phantsi isivumelwano sokuba liqumrhu. Kuvumelekile ukuba ahlawule irhafu zokuthumela amafutha kokubini kunye nequmrhu ezahlukeneyo kubo le imbopheleleko abanayo kunye nabanye abathathi-nxaxheba. Lo mntu uya lungadlulanga usuku olulandelayo emva intengiselwano ishishini kuqala ukuba axelele umlawuli yerhafu inzaliseko imisebenzi Mhlawuli phantsi kwemiqathango yesivumelwano yobuhlakani. Ngelo xesha linye kuyimfuneko ukubhalisa njengesifundo, a ehamba umbutho ishishini. Oku kwenziwa nokuba isibakala kobhaliso lwakhe njengesifundo ekwenzeni imisebenzi yayo. Xa kubanjwe ngexesha ngokupheleleyo lomntu ekhaya owenza izibophelelo intlawulo phantsi isivumelwano echaphazelekayo, isibophelelo sokuba uhlawule le irhafu bonke abathathi-nxaxheba baya kuba kale kuzaliseka.

into yokubizwa kweerhafu

Njengoko yobuciko wakhe. 182 Code Tax simisela uluhlu ethile intengiselwano ukuba bazinikele iimveliso excisable. Ezi ziquka, ingakumbi, ziquka:

1. Ukuphunyezwa kwi kummandla Russian Federation wenza abantu abangahlawuliyo impahla ekhaya.
2. Kukwamkela futhi ukuthumela impahla kweendidi ezithile iimveliso, ngomhla ikhomishini ngokunjalo.
3. Movement kwempahla ngokulawula amasiko Russian Federation.

Xa ukuqaliswa ngokwe Art. 182 NC, ukhonza ukugqithiselwa ubunini beempahla ngokuxhomekeke omnye komnye kwi isibonelelo okanye reimbursable isiseko, kwakunye nokusetyenziswa kwayo njengoko intlawulo hlobo.

ukuqaphela into

Excise umsebenzi kwisibaso eRashiya isebenza transactions ezithile ebandakanya transfer amafutha esikhutshwe endaweni yayo:

1. Ukususela izinto ekrwada - umnini wayo okanye abanye abantu.
2. Xa isakhiwo lombutho - subsequent iimpahla yokwenziwa nepodaktsiznyh.
3. Kuba iimfuno zabo.
4. Ukugaywa qho tolling.

Excise umsebenzi kwisibaso eRashiya ihlawulwa xa betshintsha ngayo kweli lizwe ukuze intlangano yakhe iqela ekuchithweni kwayo / uphume lombutho, ubambiswano - ilungu kwi khetha share ipropati okanye ulwahlulo kwempahla. into yokubizwa kweerhafu kuvela kwimeko kumaqumrhu ukuphunyezwa ownerless, athatha okanye ngokuxhomekeke ukudlulisela ubunini kamasipala / imo iimpahla abachaphazelekayo ukuze bakuthathele ingqalelo.

into ebaluleke

Njengoko enye inkalo elivela yenjongosenzi irhafu ndababalwa ezivelisa imveliso ukuba isiqendu sesithathu Art. 182 Irhafu Code, uvavanyo irhafu ukuya kwimveliso alingane naluphi na uhlobo wokuxuba yemveliso kwiindawo zokugcina kunye nokuphunyezwa kwawo, okungabangela kwiimveliso excisable. Lo mthetho awusebenzi iinkampani ukutya. Xa imveliso mixed ibunjiwe, apho umiselwe rate yezaseKhaya kakhulu xa kuthelekiswa ne wayezimisele ukuba izinto ekrwada.

ekubekeni

Group of okwenziwayo kunye ekufumaneni imveliso ekubhekiselwe kudidi okhethekileyo. Isinyanzelo sokuba uhlawule amafutha nerhafu yezonwabisi kwenzeka xa uthumela sohlobo oluthile. Phantsi lo msebenzi kufuneka iqondwe ayise kwi-akhawunti ngohlobo kweemveliso ezigqityiweyo eziveliswa ngezinto zakhe ekrwada kunye nokusetyenziswa izinto zabo. Ukongeza, njengoko imfuno yokuba ingenzeka isibopho echaziweyo ubukho ubungqina. It wakhupha inkampani ngokuzithandela.

Iimpawu zokufumana isiqinisekiso

Olu xwebhu inikezelwa oosomashishini kunye nemibutho inxaxheba impikiswano:

1. Ingqiqo-run ipetroli, ukususela izinto umthengi lowo ekrwada / izinto ifakiwe.
2. iimveliso Petrochemical, ukuba usebenzisa i izibaso akhankanywe apha ngentla ukwenzela imveliso yawo.

Kuba ubungqina kumba tye-run eyayinepetroli ishishini kufuneka ube amandla efanelekileyo imveliso. Ukuba abo bantu bahamba-sicelo ilungelo lokusebenzisa, ipropati, ubunini okanye ezinye izizathu zomthetho. Ukuze ufumane isiqinisekiso ngenxa ipetroli ukusulungekiswa kuyimfuneko ukuba sicelo isivumelwano weenkonzo kwezinto ezinomsebenzi loMthengi ekrwada, ngenxa athe amafutha iyaveliswa. Ngenxa yesi sivumelwano iya kunikwa xa kunokwenzeka ukuba inkampani isebenza umnini zepetroli ukuqhubekekiswa, kwaye isivumelwano esigqitywe yomvelisi of petrochemicals.

amaxwebhu zokulawula

KwiSahluko. 21 Irhafu Urhulumente sele ufakelwe izilungiso, ngokungqinelana ngayo:

1. Kuvunyiwe irhafu kwisibaso kwi-2016-2017 biennium. kule mali eyasekwa ngo-2014 Ukwandisa irhafu Excise kwisibaso kulindeleke ngo-2018. Indexing iya kuba-5% xa kuthelekiswa yesibini 2017
2. fuel Excise motor ngokulinganiselwa kwakhe 10.5 m. P. / kwitoni. Oku kufuneka ukuba nizityhafise eyimveliso amafutha ngezantsi grade 5.
3. Ngaphandle iimveliso ezithile Art. 181. Oku ingakumbi achaphazelekayo zaselwandle kunye namafutha ukufudumeza. Le exemption inikwa kunye ingqalelo njengezinto urhafiso distillates ephakathi, ezibandakanya, phakathi kwezinye izinto, iimveliso utshilo.
4. Izinga kwerhafu distillates ophakathi bunikwa kwisayizi leyo ilingana 'ngumlingani, ebalwa ngokungqinelana yempahia diesel.
5. Njengoko abantu abangahlawuliyo eyaziwayo iinkampani ezivela kumagunya yerhafu yesiqinisekiso sobhaliso nkampani ukuba neentlobano transactions distillates ephakathi. Abanini zothutho amanzi, kusetyenziswa iimveliso ezithile ngenxa bunkering, wabeka ebanjwayo. Kuyinto elingana izinga apho yezaseKhaya abaliweyo amafutha zaselwandle ratio.

distillates Middle zinakanwa kwimixube ulwelo lwe hydrocarbon ngezithako iqhezu kuluhlu lobushushu 215-360 amaqo. Ezi zilungiso zifikelela onke amathuba ukuthiya ngokutsha iqhezu diesel. Ngenxa yoko, ngelo xesha lakalokunje akayi kuba nako ukuyiphepha umthwalo werhafu. Nge 2016 wamisela irhafu zokuthumela ngenqanawa amafutha ephantsi-viscosity. Kulo mzekelo, kwishishini benza endle efanelekileyo, akukho ngokukodwa kuchaphazeleka. Phakathi zilungiso babonelelwa coeff wokutsalwa kwerhafu. 2.

ingxoxo yezilungiso

Ngowe-2014, kwintlanganiso yekomiti kaRhulumente Duma ukuba isiseko yamkela isindululo ukunyusa amazinga kokwenziwa kwemisebenzi idizili kunye nepetroli 4 kunye iiklasi-5. Iingcali babesoyika ngexesha ukuba imvume lwezilungiso iindleko zepetroli liya kukhula nge-3 p. Ndenza isindululo ukunyusa evgeniy Moskvichev. On iiseli 4 idizili. ke ecetywayo ekuphakamiseni izinga ukuya 3450 p. / t. ngo-2015 ukuya 4150 p. / kwitoni. - ngo-2016, ukuya ku 3950 p / t .. - ngo-2017. La manani bathi 5 iiseli amafutha. Ke ukuba motor ipetroli, kucetywa ukuba uyigcine 2015 Unyaka 7300 kwinqanaba p / t ngo-2016 yanika ukunyuka ukususela 6200 ukuya 7530, ngo-2017 - .. Nge 4.5 t p / t ... 5830 ukuya p. / Kwitoni. Kwacetywa ukuba zonke iimali ziya mayibhekiswe kwimimandla mali endleleni. Kwangaxeshanye, Sergei Shatalov wathetha ngemfuneko ukwenza izilungiso ukugqitywa. Phambi ingxoxo lokonyuka ezithelekelelwe kokwenziwa kwemisebenzi kuphela idizili kunye ipetroli 5 cl. Oku kwanda kuqikelelwa ukuba anike imali yendlela lommandla ezongezelelweyo 60 billion. P. ngo-2015, yaye kwiminyaka elandelayo - engaphezu kwama-90 ezigidi engange.

amazinga

Xa Tax Code echazwe kwirhafu efanayo kweerhafu kwempahla excisable. Zahlula-hlulwe iindidi ezimbini: nzima nezidibeneyo. Isethi lokugqibela bhunxe ngeyunithi kwisiseko irhafu nganye. Ngokwalo mgaqo, ingakumbi, imiselwa liSebe nerhafu yezonwabisi kwisibaso. rates Ludityanisiwe lubonisa ukuba ludibaniso eqinileyo nomlinganiso komsebenzi iindleko. Le Code ubonelela umahluko iirhafu ziintlobo kunye neemveliso sub-ntlobo. Ngokukodwa, ukususela ngo-2011 isixeko ukubeka iirhafu ezahlukileyo ngokuxhomekeke iklasi zepetroli diesel. Kule izibalo, umgaqo emanxebani boluhlu iimveliso ezikumgangatho ophezulu. Ukongeza, ubonelela ukuba indexation lweerhafu ezisekelwe amaxabiso yabathengi oluqinileyo eqikelelweyo.

isiseko

Ku zisetwe inqaku. 187 NC ngokwahlukeneyo kuhlobo ngalunye kwemveliso excisable. Kuxhomekeka izinga, isiseko irhafu ixhomekeke:

1. Njengoko mali zidluliselwe iimpahla (wathengisa) in hlobo. Esi sibonelelo sisebenza kwiimveliso okusetyenziselwa amaxabiso athile (fixed).
2. Njengoko ixabiso zidluliselwe iimpahla (wathengisa). Ku ibalwe amaxabiso abazibeka yi Art. 40 Code Tax, ngaphandle irhafu nerhafu yezonwabisi, iVAT iimveliso apho ad izinga valorem ebekwe.
3. Indleko, zibalwa ngokungqinelana kunye namaxabiso avareji busebenzisekayo ezibe nefuthe kwixesha lokunika ingxelo langaphambili. Xa engekho wabo ukusebenzisa i index emarikeni ngaphandle irhafu nerhafu yezonwabisi, VAT - ngokubhekiselele impahla apho irhafu umyinge wenzala enikiweyo.
4. Njengokuba umthamo intengiso (idluliselwe) iimveliso ninzi ukubhengeza yokubala ngokusebenzisa i eziqinileyo njengoko izinga kunye nexabiso ebalwe, ibalwa ubuninzi lentengo ukumisela xa isicelo yempahla umdla. Le modeli iyasetyenziswa ngokunxulumene kweempahla apho lweerhafu ezidibeneyo bekucingelwe.

accounting

I-Code Tax iqulethe iimfuno eziphathelele ekuqhutyweni yobhaliso eyahlukileyo imisebenzi neentlobo excisable kweemveliso. Ngenxa yoko, Art. 190 Ubonisa ukuba werhafu umangalelwe uxanduva yokulungiselela imisebenzi ingxelo enomahluko nempahla, ezibonelela izinga lerhafu ezahlukeneyo. Ukuba ngaba ishishini akuthethi ukugcina imisebenzi kwamanani eyahlukileyo, imali yerhafu ekhaya emiselwe izinga lerhafu esetyenziswa yi kwishishini ukusuka iseti kwisiseko omnye yonke imisebenzi kuwa phantsi irhafu kwengxelo.