Le into yokubizwa kweerhafu: nezimaphambili ezingundoqo kunye nohlobo njengengcaciso

Into yokubizwa kweerhafu - uluhlu ezithile izibakala ezisemthethweni, nto leyo ibangelwa ukuba ahlawule irhafu liqumrhu loshishino lokuphunyezwa kwintengiso yempahla. Kwakhona phantsi into irhafu kuxhomekeke intsingiselo kwempahla ukuya kummandla Russian kwepropati in yelifa lakhe, ilifa kunye nengeniso nje.

Ikhowudi Irhafu zangoku ichaza ingqiqo "into yokubizwa kweerhafu" njengoko imisebenzi enxulumene nokuthengiswa kwempahla, impahla kunye nengeniso, ingeniso okanye nayiphi na enye into yokuba unokuyiqonda ixabiso, ubungakanani nokuzibonakalisa ngokwasemzimbeni. Ngenxa phambi kwezi nqobo ezichazwe yi-mthetho berhafu isinyanzelo ukuba ahlawule irhafu.

Noko ke, le nkcazelo ayikwazi engamelanga ithathwe njenge echanileyo kuphela ngokunxulumene phambi ngexabiso leendleko yempahla bathengisa. uxanduva ehambisana lunokwenzeka kuphela xa ukuphunyezwa kanye iindleko sisiseko yokuqingqa isiseko irhafu.

Kufuneka kuqatshelwe ukuba irhafu ngamnye eziziimpawu into yabo irhafu, nto leyo kulawulwa Part 2 yale Khowudi.

Njengoko umthetho ipropati werhafu ngoku ibhekisa kwezinye izinto amalungelo oluntu, nto leyo kunganxulunyaniswa kwipropati emva kokuba i-Code Civil.

Into yokubizwa kweerhafu VAT lulawulwa Art. 146 loMthetho weRhafu Code of the Russian Federation, isisekelo salo wabeka zinto zilandelayo:

- lokusetyenziswa kwintsimi Russian kwempahla, iinkonzo kunye nemisebenzi. Oku kubandakanya ukugqithiselwa kweempahla kunye namalungelo. Kulo mzekelo, ngaphantsi oko kuyimfuneko ukuqonda ukutshintshwa amalungelo ubunini beempahla ngokwemiba yorhwebo, kwaye iziphumo zomsebenzi owenziwa ngumntu omnye komnye, okanye ezinye Unikezelo kuhlawulwa iinkonzo (p.1.st.39 Tax Code).

- Ukusetyenziswa, yenziwe ngohlobo intengiso umbandela isibambiso kunye nokudluliselwa kwempahla ngokungqinelana isivumelwano esatyikitywa ukunika ezintsha.

Kuyimfuneko ukuba luthathele ingqalelo ukuba into yokubizwa kweerhafu iquka ukutshintshelwa kummandla iimpahla Russian ukuze zisetyenziswe iimfuno zabo kuphela xa kuthe ukuba iindleko ezinxulumene nokufunyanwa kwezi mpahla akayi ziya kuthathelwa ingqalelo xa yokubeka phezu ingeniso.

Xa kuqwalaselwa imiba zobalo asifanele, umlibale ukusetyenziswa kwenkqubo lula. Ekusebenziseni i "irhafu lula" njengoko uvavanyo into zingasetyenziswa:

- Ingeniso;

- kwengeniso oko kuncitshiswa imali.

Iqumrhu loshishino isebenzayo irhafu "Iindleko yengeniso thabatha" into eyaziwayo, ekubeni ukusetyenziswa inkqubo enjalo kuvumela ukuthathela ingqalelo iindleko ezenziwe Mhlawuli. Noko ke, simele sikhumbule ukuba ithatha ingqalelo iindleko efakwe kuluhlu ekhethekileyo, nto leyo sanda kuphela.

Izinga werhafu, kuthathelwa ingeniso ingqalelo, net iindleko yi-15%. Xa kusetyenziswa irhafu yengeniso into ehlawulelwayo single-6%. Ngoko ke, lo Mhlawuli unelungelo ukujonga njani umgaqo irhafu Kuyinzuzo na kuye.