Ngendaba irhafu. Ngubani yaye yintoni na irhafu kuhlawulwa

Phantsi irhafu kufuneka iqondwe umthetho iqhotyoshelwe ukuseka inkqubo yokuqokelela kunye nokuhlawula imirhumo kunye irhafu. Oku kuquka ukusekwa irhafu, izixa, iindidi zeentlawulo, imithetho iimali lotsalo ngabantu ezahlukeneyo. . elandelayo Cinga, ngubani na lo werhafu.

ubudlelwane irhafu

Ngokuchaza kwabo NK emsebenzini. Ngelo xesha, kwinqaku 2 Code fixed isangqa yonxulumano ezilawulwa yi-Code Tax. ahlobene ku:

1. Ukusekwa, ulawulo, imirhumo kunye irhafu eRashiya.
2. Nakuphunyezo lolawulo werhafu.
3. Izibheno nxamnye nezenzo okugada imizimba, ezingenziwanga / izenzo zabasebenzi babo.
4. Amacala irhafu.

, а также органы власти, уполномоченные на реализацию контрольно-надзорных функций в сфере налогообложения. Njengoko izifundo umthetho werhafu ke imibutho kunye nabantu ngabanye - berhafu, kwakunye namagunya nabawaziyo nakuphunyezo lolawulo kunye imisebenzi yokubeka kwicandelo zobalo.

ngezigaba

Izifundo ababandakanyekayo zomthetho nezobudlelwane yerhafu zahlulwe zibe ziindidi ezi-4. Ngokutsho Inqaku 9 Code, zibandakanya:

1. . Abemi kunye abantu yomthetho - abangahlawuliyo zerhafu.
2. abantu Physical kunye nemibutho eyaziwayo ngokungqinelana ne-Code, arhente irhafu.
3. Abaphathi yerhafu.
4. isakhiwo yesondo.

Le yokuhlela njengento eqhelekileyo. Ukongeza, ezi zifundo zobalo zahluke kubume zomthetho, ubume irhafu, ikheswa kwezoqoqosho kunye nezolawulo. Umzekelo, kuxhomekeke kwimo ukwahlula umhlali okanye hayi. Ngokutsho ulawulo izifundo zerhafu yokwahluka zahlulwe zibe elizimeleyo lixhomekeke kwelinye.

abantu emzimbeni

– это физлица и организации. Njengoko kubonakala le ngcaciso elapha ngasentla, iintlobo eziphambili berhafu - abantu zomzimba kunye nalo mbutho. I yangaphambili ziquka:

1. Abemi Russian Federation.
2. Kwamanye amazwe.
3. Abantu ngaphandle ngummi (lizwe).

abahlali

Ezi, ngokwenqaku 207 Code Tax ziquka abantu, enyanisweni, ngaba ezilandelelanayo eRashiya iintsuku ezingama 183 (ikhalenda) iinyanga ezili-12. Ithuba isixhaso kwizifundo zobalo kwi Russian Federation aziphazamiseki ngalo lonke ixesha elifutshane (ukuya kwiinyanga ezintandathu) ukuba aye kumazwe phesheya kuqeqesho okanye unyango. Kungakhathaliseki ubude eyiyo lokuhlala kweli lizwe, abahlali amajoni Russian bekhonza kwelinye ilizwe, abasebenzi izakhiwo zikarhulumente karhulumente wengingqi, zithunyelwe kwamanye amazwe.

SP

A uhlobo olwahlukileyo izifundo zerhafu kwenza ngoosomashishini ngamnye. Bangabantu zenyama abapase ubhaliso karhulumente kulo ngendlela ebekiweyo ehamba umsebenzi zoshishino ngaphandle ekusekeni iqumrhu elisemthethweni. Olu didi lukwaquka amaxwebhu zabucala, amagqwetha, waseka isifundo igqwetha. Ngokutsho para. 2 11 Inqaku NC, abantu emzimbeni eqhuba umsebenzi kwezoshishino ngaphandle yokuseka iziko elisemthethweni, kodwa bengabhaliswanga kulo iwonga, ayikwazanga kubhena yokuba asingabo IP.

imibutho

, разделяются на: amaqumrhu asemthethweni abo ekubhataleni irhafu zihlukaniswe:

1. imibutho Russian. Ezi iqumrhu elisemthethweni abunjwe ngokungqinelana kunye namalungiselelo omthetho lwasekhaya. Musa isicelo berhafu amasebe awo kunye nezinye iiyunithi ezahlukeneyo (OD). Noko ke, MA enze imisebenzi kwiintlawulo transfers nebhajethi kwindawo kwindawo yayo.
2. imibutho Amazwe. Ke wabhekisela amaqumrhu asemthethweni banekhono esekwe ngokungqinelana nomthetho lwamazwe angaphandle kunye nemibutho yamazwe ngamazwe, ii-ofisi ummeli kunye namasebe abantu, kwakheka kwi kummandla Russia.

ubuntu tax

Yeyona ngenxa yemeko rhafu ngokomthetho we-nxaxheba. ubuntu Tax wambumba lilinganiselwa yokukhubazeka kunye nezakhono. Le yokugqibela Amandla isifundo ukuba enze imisebenzi kwaye babe namalungelo. ngendlela Tax lubandakanya inxaxheba yabucala zomthetho nezobudlelwane, zithwele uxanduva ukunyhashwa izibonelelo Code Tax.

Status of abangahlawuliyo iirhafu kunye nemisebenzi

Njengoko nxaxheba ephambili neentlobano irhafu ezi abarhafi kwelinye icala kunye norhulumente (omelwe ngamaqumrhu agunyazisiweyo) kwelinye icala. Inxaxheba nabanye abantu (umzekelo, i-arhente irhafu) ikhethwa. Ngokuhambelana ekubhataleni Inqaku le-19 zerhafu zibonakaliswa abantu kunye nemibutho, abanoxanduva ukutsala iintlawulo kwi-mali lusekiwe. Ngokutsho para. 2 83 imithetho yerhafu, zokusingatha kwi IFTS nokubhaliswa IP nabantu zomthetho, ukufakwa kwazo kwi NRN (single irejista) zenziwa kungakhathaliseki nokuba iimeko apho mthetho inxulumanisa kokuvela imbopheleleko ukuhlawula nayiphi na irhafu. , таким образом, лицо будет считаться плательщиком до того, как у него появится объект обложения. Kwi-Russian Federation, khon 'ukuze loo mntu ziza kuqwalaselwa Mhlawuli phambi kokuba kuya kuba yinto irhafu.

iimpawu ezikhethekileyo abantu kunye nemibutho njenge izifundo umthetho werhafu

Abantu, ngokuchaseneyo mthetho, kufuneka akhokele accounting. Engqondweni kunye nobudala zange kuchaphazela ukuqatshelwa emzimbeni abantu Mhlawuli. Ekumiseleni into yokubizwa kweerhafu for ekubhataleni irhafu It has a ixabiso phambi umhlali okanye ubume non-ongumhlali. Kwimeko yokuqala, iintlawulo zenziwa yonke ingeniso efunyenwe kummandla eRashiya nakwamanye amazwe. Non-abahlali ahlawule irhafu yengeniso acatshulwe kuphela Russian Federation.

ukumelwa

Abantu abangahlawuliyo banelungelo inxaxheba irhafu umntu ngokwasemthethweni okanye nge proxy. Amagunya esi sokugqibela sona kufuneka zibhalwe. Ukumelwa njengako 27, 28 amanqaku NC, okanye isemthethweni ngokungqinelana ne Art. 29, ummeli ogunyazisiweyo sifundo.

kumaqela anxulumeneyo

Olu didi lwezifundo wabalaselisa kuwiso-mthetho ngokwahlukeneyo. Kwimeko ingqalelo yabasemagunyeni ngamnye zerhafu ganiso banelungelo ukukhangela yesicelo esilungileyo amaxabiso zamaqela iintengiselwano ezithile ngeenjongo irhafu. Ingqalelo amaqumrhu wokuzimela (imibutho okanye abantu emzimbeni), ukuba ubudlelwane phakathi kwabo, ukuze kuchaphazela iimeko okanye iziphumo yezoqoqosho yemisebenzi yabo kunye nemisebenzi yabo abalimeleyo. Umzekelo:

1. Enye iqumrhu elisemthethweni ngqo okanye ngqo inxaxheba kwezinye izakhiwo iNkampani kunye nesabelo zizonke ngaphezu kwama-20%.
2. Enye abantu bendalo uxhomekeke komnye ngokungqinelana nale ngcamango esemthethweni.
3. Abantu abatshatileyo, ubudlelwane usapho, le adopter kunye adoptee, umgcini kunye zeewadi.

Uluhlu ezikhoyo ezihambelanayo aziyi kuqwalaselwa alupheli. Inkundla avume abantu abanjalo kwezinye izizathu hayi ngokucacileyo zithiwe thaca kwi-Code Tax, ukuba ubuhlobo babo kuchaphazela iziphumo imisebenzi enxulumene intengiso iinkonzo, iimpahla okanye imisebenzi.

amalungelo abantu abangahlawuliyo

uluhlu lwabo ezingundoqo amanqaku 21 umisela Code Tax. обладают следующими правами: Ukongeza, umntu ukutsala irhafu kwi Russian Federation unamalungelo alandelayo:

1. Dlulisa ibheyile ubutyebi ukuqinisekisa uxanduva zeentlawulo ukugxothwa nebhajethi (kwiSiqendu 73 TC).
2. Act njengoko iziqinisekiso abasemagunyeni ulawulo irhafu (Art. 74 le-Code).
3. Amaxwebhu akhoyo elitywinwe (94 Inqaku Code).

imisebenzi yezifundo

I-NC unoxanduva ilandelayo iphambili iCriminal:

1. Hlawula irhafu, esekwe ngokungqinelana nomthetho.
2. Ukuze ubhalise ne IRS.
3. Gcina umkhondo iindleko / inzuzo ngendlela emiselweyo.
4. Bangenise isibhengezo irhafu kwindawo zobhaliso nabahloli werhafu.

ukukhuselwa kwamalungelo

Ngokutsho para. 22 Januwari inqaku NK abangahlawuliyo bayaqinisekisa ukhuselo neenkundla kwakunye nolawulo nemidla yabo. Imithetho ukuqinisekisa ukuba ichazwe kwi Code Tax kunye nezinye izenzo emisiweyo. Kwixesha elidlulileyo ziquka:

1. № Federal Umthetho 4866-1.
2. Code of Offences Administrative.
3. GIC.
4. APK.
5. CCP.
6. Customs Code.

Register of ekubhataleni VAT

Emva kokuba bangene ukusebenza kwe-Code Tax ngo-1992, kwafuneka ukuba nokuqulunqa ulwazi malunga zifundo, abanoxanduva ukutsala iintlawulo-mali. Kulo mba, edatha ezahlukeneyo zadalwa, kwaye okubaluleke kakhulu irejista ekubhataleni VAT phakathi kwayo. Le database ulwazi iqulathe ulwazi malunga bonke abantu kufuneka ahlawule ixabiso added tax. Le rejista iqulethe le datha ilandelayo kwi zifundo:

1. Igama.
2. Ukuze ufumane inkcazelo malunga ekudaleni okanye kuhlela.
3. Ulwazi malunga notshintsho.
4. Iinkcukacha zala maxwebhu ungangeniswa ukuba ubhaliswe.

tax imoto

Yena ibanjwe mali lwengingqi. Oku kwachazwa ngokuthi irhafu yepropati, a ngqo ezahlukeneyo. De 2003, urhafiso TC isekelwe iintlawulo ezimbini - irhafu yepropati abantu malunga umoya kunye nezithuthi lwamanzi kunye ukugxothwa kubanini imoto. Emva kokuba bangene amandla Isahluko 28, Code Tax, ezi irhafu ziye zadityaniswa omnye. Irhafu irhafu izithuthi kwaye yaphunyezwa ngokungqinelana nemithetho ye-Russian Federation. Emva kokuba imvume imimiselo zommandla ukuba inyanzelekile ukuba yonke indawo lommandla. – физлица и организации, на которых зарегистрированы ТС, выступающие в качестве объектов обложения. Abantu abangahlawuliyo yerhafu zothutho - abantu zomzimba kunye nemibutho ezithe isithuthi ebhalisiweyo, ababekhonza izinto zobalo. Uhlobo izifundo data zibandakanya bonke abantu abangabanini kwezithuthi kuyo nayiphi na ngenxa yomthetho, esizakukhokelela imbopheleleko yobhaliso. Kunokuba isakhiwo, irente, njl Njengoko into yokubizwa kweerhafu isenzo .:

1. isithuthi Ground. Ezi ziquka: izithuthuthu, iimoto, iibhasi, ngezithuthuthu kunye nezinye moto, oomatshini qha kunye run womoya, imoto, snowmobiles.
2. isithuthi Water. Ezi ziquka iinqanawa, elwandle, izikhephe, nasemkhenkceni jet, amaphenyane, amaphenyane, mfutho (non-self) kunye nabanye.
3. isithuthi Air. Ezi ziquka moya, ntaka njalo njalo.

tax kumhlaba

Kuchazwa ngokuthi Inqaku-31 le-Code Irhafu kunye nemigaqo eyamkelwe amagunya kamasipala, imithetho imizi yase. – организации и физлица, обладающие участками, отнесенными к объектам обложения, на праве наследуемого владения, собственности, бессрочного пользования. Abantu abangahlawuliyo irhafu yomhlaba - abantu zomzimba kunye nemibutho ukuba neziza, wayigubungela ngazo izinto zobalo, ilungelo lelifa inheritable, ubunini, ukusetyenziswa ongunaphakade. amalungelo Related, ngokutsho Code Civil, kukho ngexesha lobhaliso karhulumente kwepropati, ngaphandle kokuba kubonelelwe ngenye indlela ngumthetho. Njengesiseko yokuqokelela irhafu kwamaxwebhu zobhaliso karhulumente. Ixabiso iminikelo akuxhomekekanga kwindlela yokusebenza kwezimali nemisebenzi Mhlawuli. Xa kubalwa iimeko injongo zithathelwa ingqalelo, eziquka ukuchuma, indawo isayithi kunye nezinye izinto. Njengoko berhafu aziboniswanga phaya njengoko bantu kwiindawo ilungelo lokusisebenzisa engxamisekileyo ukulwa okanye elinikezwe kubo ngokungqinelana nesivumelwano sokuhlala kulo.

irhafu yengeniso

He kubhekwa enye irhafu ezibalulekileyo yokutsalwa mali federal. Intlawulo yenziwa imisebenzi zolawulo karhulumente. разделены на 2 категории: Abantu abangahlawuliyo yerhafu yengeniso zahlulwe ngokweendidi 2:

1. imibutho Foreign asebenza kwi-Russian Federation ngokusebenzisa namagqiza azo isigxina okanye ukufumana ingeniso evela kwimithombo eRashiya.
2. amashishini yasekhaya.

Musa ukuhlawula irhafu amaqumrhu asemthethweni kusetyenziswa inkqubo irhafu lula, ukutsala UTII UST kunye nerhafu, kubonelelwe ngenxa yokungcakaza.

Inzuzo libe yinto zobalo

Kuba imibutho ekhaya luphawula iingeniso thabatha iindleko, esekwe ngokungqinelana ne-Code Tax. Kuba amaqumrhu asemthethweni amazwe Inzuzo na ingeniso awawafumana lwezithuba ezisisigxina, kuncitshiswa iindleko zezi yunithi. Ezi ndleko kwakhona kumiselwa ngokungqinelana ne-Code Tax. Kuba neminye imibutho amazwe zithathwa ukuba ibe iinzuzo ingeniso eziye olufunyenwe kwimithombo kwi Russian Federation.

agents irhafu

Njengoko, ngokungqinelana neSiqendu 24 Code Tax, ezi zifundo ukwenza imisebenzi ukubala, kuzithintela ukusuka abangahlawuliyo iirhafu kunye nemirhumo ukuya mali federal. Arhente ukuze imibutho zombini ofisi ummeli zasekhaya esisigxina amaqumrhu amazwe esemthethweni kunye nabantu emzimbeni (oosomashishini, amaxwebhu abucala kunye namanye amaqumrhu self-abaqeshwe nabasebenzi salaried). Isimo ngokomthetho aba bantu kuyafana ubume abantu abangahlawuliyo. Noko ke, ukuba inazo iimpawu ezikhethekileyo. agents zeRhafu:

1. Gcina iirekhodi ingeniso, ethe kwaye ihlawulwa berhafu, ukubanjwa imali kwi inkqubo yerhafu mali, kuquka ngomqeshwa ngamnye nakumqeshwa.
2. Nika kwi IRS kwi amaxwebhu accounting afunekayo ukulungiselela ukwenziwa amagunya abanobuchule ukulawula phezu nokuchaneka ukubala, ukubanjwa okanye kutsalwe iintlawulo ezinyanzelekileyo.
3. Ingxelo ebhaliweyo kwi-ofisi yerhafu kwi nakwenzeka lokuyibamba lingayikhuphi ukusuka kwingeniso berhafu kunye nemali yetyala. Olu xanduva zimelwe kukuzaliseka ingaphelanga inyanga enye ukususela kumhla arhente bafumanisa malunga neemeko.
4. Ngokuchanekileyo, kanye ngexesha elililo, kuzithintela irhafu kuhlawulwa ukusuka umhlawuli, zibhale kwi amatyala kaNondyebo echaphazelekayo.
5. Ukuqinisekisa ukhuseleko kwamaxwebhu afunekayo ukuze enze imisebenzi yakhe njenge-arhente emi-4.

Kuba non-usawugcinile arhente mthetho kwerhafu nga nengalo yomthetho, kuquka kulwaphulo-mthetho, ngokungqinelana nemigangatho yomthetho Russian.

abasemagunyeni irhafu

Bakha inkqubo yolawulo omnye kumalungiselelo Code Tax. Abasemagunyeni yerhafu khangela ukuchaneka yokubala, hetiseka kunye ukufaneleka ukuhlawula irhafu kunye nemisebenzi kwinkqubo mali kweli lizwe. Inkqubo oluyintloko lwemizimba wenziwe:

1. umzimba Federal executive ogunyazisiweyo ukuba asebenzise esweni nokulawula kwindawo werhafu.
2. amaqela indawo.

Njengoko federal executive isakhiwo kuphuma FTS. ofisi Tax elikhokelwa yiNtloko, lowo omiselwe kwaye uyibambe nguMphathiswa wezeMali kaRhulumente. Intloko ye-Federal Tax Service uya kuba ngabanye noxanduva ngokwenziwa kwemisebenzi kunye imisebenzi eyabelwe kwiNkonzo. Neenjongo eziphambili ze izakheko irhafu isebenza ukuqinisekisa iintlawulo ngexesha ngokupheleleyo ngokweebhajethi nangaphandle-mali imirhumo iimali kunye irhafu. arhente egunyazisiweyo obambe nobuchule babo, ngokungqinelana nemiqathango yomthetho, kuquka ulawulo, civil njalo njalo.

Imisebenzi izakhiwo zerhafu

Eyona misebenzi iphambili ye-IRS ziquka:

1. Ukubhaliswa abahlawuli berhafu.
2. Nakuphunyezo lolawulo werhafu.
3. Isicelo Tax Code violators kwezohlwayo.
4. Uphuhliso lomgaqo-nkqubo yerhafu karhulumente.
5. kwatisa-nemisebenzi ulwazi nokuphunyezwa kwezibonelelo zoMgaqo komthetho werhafu.

UTII e Russia

irhafu Single ezize kwimithetho yolawulo loomasipala, abakwizithili ezisezidolophini, imizi ukubaluleka federal. UTII wasebenzisa kunye OCHO isicelo kwimisebenzi ethile. Irhafu single ithatha intlawulo kweentlobo ezithile ukutsala, lula kwaye yehlise qhagamshelana ne-Internal Revenue Service. uluhlu UTII iinjongo zobalo kuxhomekeke mithetho. Oku kuquka:

1. Retail.
2. Zonyango lwezilwanyana kunye neenkonzo zasekhaya.
3. Ukubekwa izakhiwo intengiso yangaphandle kunye ezikufanele TC.
4. iinkonzo zokutya.
5. iinkonzo zothutho Motor.
6. Ukubonelelwa kweendawo zokurhweba kunye iziza ukuba irente ukwenzela urhwebo.
7. Ngeenkonzo zokugcina isebenza, ukulungiswa, ivenkile, yokuvasa imoto.
8. Ukunika iindawo zokuhlala okwethutyana kunye nendawo yokuhlala.

Isiseko serhafu ngeli xesha lokwenza ingxelo umiselwa phinda inani isiseko isivuno deflator (K1) kunye nexabiso yeempawu emzimbeni elikhankanyiweyo umthetho federal, kwakunye into ucingela nkcukacha yokusebenza (K2). Ireyithi yerhafu emiselwe yi-NC ne-15%. K2 ratio kufuneka bungabi ngaphantsi kwe-0,005 kwaye ngaphezu 1. imida ezichaphazelekayo ayinakutshintshwa ngumthetho federal. Njengoko ixesha irhafu ikhonza ngekota.

Irhafu single e Ukraine

Abantu abakhetha ukwenza ushishino kwi USN nokuchonga ububanzi bemisebenzi elizayo, kufuneka ukhethe iqela werhafu enye. Abantu abangahlawuliyo yabo ingeniso alikho ngaphezu konyaka omnye 300 lamawaka. Hryvnia, ilungu kwiqela lokuqala. Izinga serhafu ukuba-10% yenqanaba subsistence (160 UAH.). Iqela lesibini liquka abantu abo ingeniso yonyaka ayidluli 1.5 million USD. Izinga Irhafu - 20% yomvuzo ubuncinane Iqela lesithathu iquka ezikhoyo kunye ingeniso USD / unyaka ukuya kwizigidi ezi-5 .. (640 USD.) Kubo, amazinga zilandelayo ingeniso:

• 3% - for VAT;
• 5% - lweeprogram ezingezoze-abangahlawuliyo of value added tax.

Iqela lwesine luquka abantu abangahlawuliyo owayesakuba yerhafu lwezolimo. Inguqu kwiqela elinye ukuya kwelinye iqela inokuba mandatory nokuba ngowokuqhutywa yintliziyo. Kwimeko yokuqala utshintsho lwenzeka xa kunene umda kwingeniso yonyaka.