Irhafu guqula irhafu eRashiya: inkcazo, iimpawu kunye neendlela

Ukususela ngo-1990 yaqala enkulu-scale uhlaziyo irhafu Russian Federation. Kuba ingqalelo ku-Epreli, kuye yamisa umthetho kwiintlawulo ngabemi belizwe, abasemzini kunye nabantu lizwe. NgoJuni, yaxoxa nokulawulwa iminikelo ezinyanzelekileyo uhlahlo-mali lwamashishini, imibutho kunye nemibutho.

Irhafu guqula irhafu eRashiya: sikhokelo yolawulo

amalungiselelo eziphambili ukuqokelela kwiNkqubo yokuSebenza namhlanje iintlawulo kusisinyanzelo ukuba ibhajethi ziye zavunywa ekupheleni kuka-1991. Ngoko ke umthetho inqununu elawula le ntsimi savunywayo. Umthetho olumisiweyo behleli irhafu, imisebenzi, imirhumo kunye nezinye iintlawulo, izifundo ecacisiweyo imisebenzi yabo kunye namalungelo. Ngaphezu koko, iye yamkelwa kunye neminye imithetho irhafu ngqo, oqale ukusebenza ngoJanuwari 1992. iinguqulelo irhafu Major, ngendlela ekuchazwe ngayo ekuqaleni elishumi yokugqibela yenkulungwane lokugqibela.

isakhiwo

Uhlaziyo Tax wadlula ekwenzeni imithetho ezingaphezu kwama-20 kunye nemimiselo. November 21, 1992 ngengqibo uMongameli kwasekwa elizimeleyo zokusuphavayiza - i-Federal Tax Service. Kwi inkonzo eyabelwe umsebenzi ophambili kuphuhliso nokuphunyezwa kwe-nkqubo werhafu eli lizwe. Uwiso amaqela 4 Ikhomishini kumisiweyo;

1. Lonke. Baye asekwa kwinqanaba federal.
2. Local. Zimisela izakhiwo ezifunda ngamandla, ngokutsho izenzo zomthetho kwezi zifundo.
3. izityholo Republican, iirhafu, yolawulo kunye nakuzwelonke-state namabandla. Bona abenorhatyazo isigqibo namaqumrhu karhulumente kunye nemithetho kwiingingqi ezifanelekileyo.
4. Ubudala obunyanzelekileyo bokuhamba iintlawulo kazwelonke kunye zasekuhlaleni irhafu.

ulwabiwo Ukwakhiwa ukuba umane zitshintshiwe ngokungqinelana kunye nezigqibo arhente zikarhulumente.

Iingxaki yokuqala

Eyayibanjelwe kwiimeko kakhulu ezigqithisileyo, uhlaziyo irhafu eRashiya akazange akwazi ukuqinisekisa uyilo leziko zemali ezifanelekileyo. Ekuhambeni imarike elandelayo itshintsha Enokuba yayo yaba buqapheleke. Ngenxa yoko, inkqubo yerhafu iye inciphise kakhulu ekukhuleni koqoqosho. Ingxaki engundoqo ngelo xesha wathetha intsilelo mali. Waba ngenxa izixa ezincinane yengeniso ebuncwaneni kwi imvelaphi izibophelelo ezibalulekileyo nenkcitho.

utshintsho

Ngo-1997, ngaphezu kwama-40 iintlobo iirhafu kunye nemirhumo, leyo zihlawulwa yimibutho kunye ngabemi iye yamiselwa kweli lizwe. isakhiwo level amathathu sele eyenziwe kuloo ngongoma. Wawuhlanganisa:

1. amacala lonke. Bathe bahlasela kulo lonke ilizwe kumazinga caba for uhlobo ngalunye.
2. izityholo Republican kunye irhafu kwingxelo yolawulo-sobummandla kunye nakuzwelonke-karhulumente.
3. iminikelo Local le mali.

umlenze yesibini

Ukuhlaziywa yerhafu entsha kwaqala ngo-1999. Wamiswa yi bangene amandla inxalenye yokuqala ye-Code Tax. Kufuneka wathi Code kwaxutyushwa ixesha elide. Inxalenye jikelele umisela imisebenzi kunye namalungelo izifundo, inkqubo ilawulwa na inzaliseko izibophelelo mali ezichazwe imithetho yolawulo, uxanduva ephula kwemithetho yerhafu. Ukongeza, ukuba babefake izixhobo ezibalulekileyo Institute. Ngoko, kwi-Code of imiba ephambili kuphuculo irhafu zazibonakala. Ukwenzela ukuqinisekisa ukuqaliswa imithetho isiphumo ziphuhlisiwe kwaye kuvunyelwane ngawo amaxwebhu zolawulo ngaphezu kwama-40. Isiphumo ibalulekileyo yale xesha ukwamkelwa iifom izibhengezo kunye nemiyalelo ngamalungiselelo abo. Nakuba kunjalo, kufanele kuqatshelwe ukuba lo gama loxwebhu badlula Duma, uye waphulukana oluninzi iingcamango ezintsha. Kulo mzekelo, iindlela kunye imithetho enyanisweni kude ekubeni ogqibeleleyo. Kulo mba, kule minyaka imbalwa idlulileyo Code Tax yaziswa izilungiso ezininzi.

Utshintsho ngo 2000

Ukususela ekuqaleni kwenkulungwane yama-21, i-Government of amanyathelo aliqela izigqibo athathiweyo ukutshintsha imeko kwicandelo yezimali zeli lizwe. imiyalelo ephambili iinguqu irhafu kwithuba eliphakathi (de-2004) sele ziphuhlisiwe. Obusenzelwa:

1. Ukunciphisa umthwalo kakhulu kwizifundo, leyo kwasekwa ngenxa ye imiqathango ukuze nokuphetshwa mali mandatory.
2. Ukwenziwa buthathaka zolawulo mali karhulumente ngakwicala imisebenzi inkqubo yokukhuthaza yerhafu.
3. Ukubonelela unikezelo umthwalo efanayo phezu abahlawuli berhafu.
4. Ukunciphisa inani notshintsho ngendlela yokuseka inkuthazo yerhafu.

Phakathi ngokwesakhelo unxulumano phakathi-mali urhulumente nomntu nelungiselelwe nokunikezelwa kwengeniso obuxhasa le mali federal kwi yengingqi.

Iinjongo kuphuculo irhafu

Aziyi kuqokelela izisombululo intlawulo abaninzi kwintlekele mali. Ngoku Umsebenzi ophambili simi asezantsi inqanaba nokuhlutha kunye nokuncipha ngezibophelelo zikarhulumente. iinguqulelo irhafu ejoliswe ekusekweni umyalelo nje iingqokelela kweentlawulo ukusuka kumaqumrhu ukusebenza kwiimeko ezahlukeneyo zoqoqosho. iinkqubo Kwaphunyezwa -nkqubo karhulumente karhulumente ibonisa ukuphakamisa cala. Irhafu akufuneki kakhulu kuchaphazela amaxabiso isizalwane, inkqubo yokudala imali njalo njalo. Isiphumo kufuneka ukunciphisa iindleko ukuphunyezwa komthetho, hayi nje kuphela ngenxa kurhulumente kodwa ukuba abantu abangahlawuliyo.

ukuguqulwa elandelayo

Ukuphumeza Ushintsho yerhafu iinjongo kweli lizwe ekhankanywe apha ngasentla kwaqhubeka. Ngokukodwa, isahluko 4 kwinxalenye yesibini ye-Code Tax saqaliswa ngoJanuwari 2001:

1. VAT.
2. Excises.
3. NGOBUCHULE.
4. UST.

Uhlaziyo tax Ukulandela ngo-2005 wacebisa:

1. Ukunciphisa umthwalo ipeyiroli. Kucetywa ukuba ziphunyezwe ngokuthi kuncitshiswe izinga SST. Bekucingelwa ukuba ingeniso ukuya ku-300 lamawaka. Thambisani. iya kuncitshiswa kwi-26%, ukusuka 300 ukuya kwezingama-600 - 10%, ngaphezu kwama-600 - kwi-2%.
2. Ukutshintsha yokutshaja VAT umbuso. Ilungiselelwe ukuba izinga aya kuncitshiswa abe-16%. Ukongeza, iinguqulelo yerhafu ukuhlaziya ukubuyiselwa zokuqokelelwa angaphandle. Ukongeza, inxaxheba ngazo kungenzeka berhafu invoyisi elektroniki.
3. Utshintsho iirhafu zepropati. Obekumele ukuba indawo irhafu ezikhoyo kugqithiso real estate. Lo mkhwa, ingakumbi, kuqaliswa kummandla yaseTver.
4. Ukumiselwa impatho engcono ukuba amashishini asebenza ngaphakathi kwiindawo ezikhethekileyo zezoqoqosho. Kwakufuneka ukuba kuqinisekiswe ezintsha kunye notyalo-mali.

iinkqubo zokuqokelela nokulawulwa

iinguqulelo irhafu ezijoliswe bhetyebhetye kunye elubala, lula kunye nokuncipha zokuqhubekeka komsebenzi. Ukuphunyezwa kwale misebenzi ibandakanya ukunciphisa umthwalo kuphela wezimali, kodwa inxalenye yolawulo. Ngokukodwa, ukuncitshiswa iindleko Mhlawuli ngomhla uphumezo yomthetho. Njengoko kubonisiwe, ukuncitshiswa yomthwalo weemali ezinye iirhafu wadlula kunye nokwanda ngaxeshanye kwi umthwalo wezolawulo. Ngokukodwa, umthamo ukwanda iingxelo zemali, ingxelo iye imisebenzi Mhlawuli nzima ngakumbi nokomeleza ulawulo-arhente zikarhulumente. Kulo mba, amanyathelo athathiweyo:

1. Tshintsha ubume imizimba yolawulo.
2. Ukuphuhliswa kobugcisa bolwazi.
3. Ukuphucula iindlela zolawulo.

isiphelo

Iziphumo yokuguqula inkqubo yerhafu iyonke zivavanywa njengobuhle. Kweli thuba ukusuka ku-2000 kuye ku-2003. umyinge umthwalo ukusuka GDP ngokuthe zehla ukusuka kuma-34% ukuya kuma-31%. Ngenxa yokuba la manyathelo kuye kwakho utshintsho olukhulu kubume yengeniso. Okokuqala Ukutsalwa kwemali zinkulu ezinxulumene nokusetyenziswa kwezibonelelo kwezimbiwa liye landa kakhulu. Ngelo xesha nye sehle nzuzo kusuka iingeniso lweshishini kunye irhafu yengeniso landa phantse ngesiqingatha. Kukho inani eliphezulu zerhafu ibekelwe izibonelelo zentlalo, ezempilo kunye pension. inqanaba labo kwisithuba-25%.