Irhafu ngokungathanga kuquka nayiphi irhafu?

Ukuba kukho urhulumente, ngoko kukho irhafu. Ezi ntlawulo ezinyanzelekileyo mali yelizwe zibe yinxalenye ebalulekileyo kubomi babantu kunye neenkampani. Abemi abaninzi, Noko ke, kusingathwa kakubi yintoni irhafu kunye nendlela bahlawulwa. Kwi irhafu yengeniso kunye irhafu yengeniso banolwazi, mhlawumbi, yonke into. Kodwa kukho ezinye - iirhafu ngqo, ezo kwakhona kubalulekile ukwazi. Kweli nqaku siza kukhangela ukuba iirhafu ezi ngqo, kwaye zithini phawu lwabo zahluke.

Ingcamango yerhafu ngqo

Ngokungafaniyo ngqo, iintlawulo ngqo abantu ayixhomekekanga ekubhataleni irhafu yengeniso, kwaye efakwe njengendlela eyongeziweyo ukuba amazinga okanye amaxabiso kwempahla. Ngokuthenga imveliso ethile, umthengi uhlawula kuphela umenzi, kodwa urhulumente. iirhafu engangqalanga zezo ziqukiwe umnini ixabiso lweshishini ka iimpahla eziveliswa okanye iinkonzo ezinikwe ngabo. Ukususela inzuzo zentengiso, ukuba uhlawula isixa esithile kwi-mali (irhafu), kwaye ushiya ngokwakhe (ingeniso) asele.

Ngoko ke, abantu abangahlawuliyo wokwenene abasebenzisi ekupheleni irhafu ngqo, kunye nabavelisi weMveliso njengabalamli - intlawulo abavuni. Ngenxa yoko igama - "ngqo".

Ucalulo neendidi zerhafu ngqo

Kufuneka kuthiwe-90% yazo zonke mali iingeniso imali ukuba nje ngezantsi kuluhlu izityholo. Aba mthombo uphambili yengeniso yombuso, nto leyo evumela ukuba liyenze imisebenzi yalo ezininzi yaye benze imali esisiseko karhulumente. irhafu ngokungathanga zibandakanya intlawulo Group:

1. irhafu jikelele kwi kuselwe (VAT).
2. Iintlawulo zerhafu ngamnye njengepesenti iindleko iimpahla (ekhaya).
3. Irhafu kwi kurhwebo amazwe kwempahla (imisebenzi) - ihlawulwa xa impahla uwele umda. imisebenzi Share on yokungenisa (yokungenisa) kunye (kumazwe angaphandle) iimveliso ezithunyelwa kumazwe angaphandle.
4. Iintlawulo Fiscal zeenkonzo zoluntu bodwa - zobhaliso amaxwebhu, iintlawulo mvume ezahlukeneyo kunye neemvume.

In Russia ezinxulumene ngokungangqalanga kunye nezinye iintlawulo-mali - ulwabiwo-mali ezahlukeneyo (. Housing, izithuthi, njalo-njalo), iminikelo kwi-inshorensi yasekuhlaleni (kokuba bavunyelwe ukuba zibandakanywe isixa iindleko zemveliso). I ezibalulekileyo kwaye okubaluleke kakhulu ezi ntlobo zokuqala ezimbini irhafu - ixabiso imisebenzi irhafu yempahla engenayo longeziwe.

VAT: i "dossier" emfutshane

inxaxheba ngalinye lenkqubo yemveliso uyayazi le rhafu, yaye indalo yayo kunye novavanyo kwenzeka kwinqanaba ngalinye lwemveliso / ejikeleza yempahla. VAT ihlawulwa ngurhulumente njengenxalenye iindleko zokuvelisa (kangangoko ukusetyenziswa kwayo). Noko ke, Uyeza mali phambi kokuba iimpahla ziya kuthengiswa ekupheleni yabathengi. Umenzi ibhatala ipesenti ethile loo nxalenye ngeendleko "kongezelelwa" ixabiso lentengo ekuveliseni izinto ekrwada.

Ukubalwa le value added tax iya kwenziwa ngokubona umahluko phakathi VAT ihlawuliswa kuyo yonke imveliso, kunye VAT kwi kuthengwa iincwadi / izinto ukuze imveliso yawo. ERashiya, ixabiso le ntlawulo-18%, ngaphandle kwakwiimeko apho umyinge we-10% 0% iyasetyenziswa. Uya kuhlawulwa qho ngekota, kwaye ngokuxhomekeke irhafu, ukongeza impahla bathengisa kunye nkonzo ziquka:

• ukwakhiwa ibandla usebenza self-ndawo buthengiswa kuyo;
• impahla evela kwamanye amazwe kwi Russian Federation ukusuka kwamanye amazwe (ngeenjongo zemveliso);
• ukugqithiselwa kweempahla kunye neenkonzo ukulungiselela iimfuno zabo (ukuba abathanga zibandakanyiwe iindleko ukuhlawulwa kwerhafu yengeniso).

Kukho iimeko apho umbutho ukuze baxolelwe VAT. Kwiimeko ezinjalo zichazwe kwi-Code Tax, Isigaba 149.

imisebenzi Excise: ikakhulu

Njengoko VAT, irhafu ekhaya yerhafu ngqo, ke, kubalwa zize zihlawulwe rhoqo ngabanye. Olu hlobo lwentlawulo ifana kakhulu imisebenzi amasiko, kodwa lona ke, njengoko umthetho, ngokunxulumene nokusetyenziswa kwempahla kweli lizwe. Le rhafu premium noko eziphakamileyo iindleko zokuvelisa, wabhekisela ngurhulumente kwiqela elithile. Le icuba ikakhulu kunye notywala.

Kudidi ngalunye imveliso inayo ixabiso layo elimisiweyo izinto zekhaya - ngabanye. Amaxesha amaninzi isayizi efikelela isiqingatha okanye ezimbini kwezintathu amaxabiso iimveliso okanye iinkonzo. Ukongeza kula maqela iimpahla excisable nazo ziquka ipetroli, amafutha, izithuthi kunye njalo njalo.

imisebenzi amasiko

irhafu ngokungathanga kusebenza umsebenzi amasiko. Olu hlobo intlawulo lihlawuliswa Amasiko kwaye sichazwa nerhafu yezonwabisi, indlela ngamnye. Ngokutsho lweerhafu amasiko umehluko esebenzayo eRashiya, ixabiso umsebenzi kuxhomekeke impahla evela kwamanye amazwe eli lizwe. Ukuba State of imvelaphi kwezimpahla RF urhwebo elilungileyo nobudlelwane ezopolitiko, le esebenzayo izinga isiseko se-100% yereyithi lusekiwe. Kungenjalo, sebenzisa iintlawulo landa --mali ka-200% yentlawulo amasiko.

Ukubalwa imisebenzi ukuze kwenziwe ngeendlela ezahlukahlukeneyo. Ngokuxhomekeka oku, libhekisela kwenye yezi ndidi zilandelayo:

• ad valorem - ichazwa ngokwepesenti yexabiso leempahla;
• Ngqo - has ixabiso ethile (in Russian bunikwa euro) unit (unit, kg, njl ...) nganye;
• Ludityanisiwe - zisebenza ngexesha elinye zombini ndlela yokubala (umz, ipesenti ethile, kodwa hayi ngaphantsi kwesixa-mali elikhankanyiweyo) exhasiweyo.

Thumela isibhengezo irhafu ngqo ukulungiselela intlawulo umsebenzi amasiko kwiintsuku ezili-15 ukususela kumhla wokungeniswa iimpahla ezifanelekileyo kwigunya amasiko.

isiphelo

Tax accounting iirhafu ngqo kunye nentlawulo yabo mali ezimiliselweyo abenzi kwempahla kunye neenkonzo, kunye umthwalo ngenxa iwela kwabathengi. Olu phawu zazo eziphambili - nalogonositelem kunye werhafu zizinto ezikhoyo ezahlukeneyo. Loo nkqubo, ukusa kumkhamo othile lula ukuqokelelwa iimali zikarhulumente. irhafu ngokungathanga abo kuhlawuliswa kumaxabiso kunokuba kwingeniso (zinokuba sesikweni, yaye ke ngoko akuyi kuba sisiseko tax). Umthamo ingeniso ixhomekeke iindleko iimpahla ezithengiweyo ukuba ekugqibeleni inzuzo engaphaya. Kumazwe asakhasayo, olu hlobo lwentlawulo esisinyanzelo uyinxalenye ephambili yengeniso yerhafu kaRhulumente (2/3 kunye ngaphezulu).