UST - nto ... accounting, iminikelo, izaziso, iintlawulo, inzala kunye ukubalwa UST

irhafu ehlanganisiwe zentlalo (UST) - oku ezintsha kakhulu kwinkqubo yerhafu. Yena abe endaweni yokwenza phambi iirhafu, ezafumana karhulumente off-lwabiwo mali ezintathu kwezentlalo. Phambi ekuqalisweni ekubhataleni zerhafu lwentlalo emanyeneyo kunyanzelekileyo ukwenza iingxelo ezahlukeneyo zabonelelwa kwingingqi nganye kwezi mali, ngokunjalo ukwenza intlawulo kwangethuba kwi ngokwemiqathango emiselwe yi-mali efanelekileyo.

Imbali ivela UST

Ingcamango ngokuqaliswa irhafu lwentlalo emanyeneyo (UST), nto leyo iza kubandakanya zonke iziqendu yavela emva ngowe-1998, xa i-Service Tax State iye kucetywa ukudala enye emanyeneyo isiseko irhafu ngokudlulisa wonke imisebenzi accounting kunye nokulawulwa kwisebe elinye. Nangona kunjalo, kuloo minyaka, esi sicwangciso wasala engagqitywanga, ngoko ke kwafuneka ukuba emkhenkceni. kweminyaka 2 kamva yayamkela inxalenye yesibini ye-Code Tax, kwakunye noMthetho Federal yomhla 05.09.2000 Ekubeni 01.01.2001 izuze inkqubo entsha yokubala kunye nokuhlawula iminikelo mali zentlalo extra-mali ye-Russian Federation. Isahluko 24 hr. 2 ithi kwintshayelelo irhafu lwentlalo emanyeneyo. Irhafu kwi Pension Fund, kwakunye irhafu Insurance Fund Social ezisiSinyanzelo Medical Insurance Fund ziye zadityaniswa njengenxalenye irhafu lwentlalo emanyeneyo, ngokuqokelela imali ukuphunyezwa amalungelo abemi 'ukuba pension kunye nokhuseleko loluntu, ngokunjalo unyango olufanelekileyo. Ukongeza oku ukucwangcisa umyalelo ezithile iminikelo kwi-inshorensi esisinyanzelo yentlalo ngokuchasene iingozi mveliso kunye nezifo emsebenzini.

UST: uhlobo iimpawu

Xa uqeqeshelwa ukuba rhwebo eRashiya yabalasela ekuguqukeni okuninzi kwindlela zemali, njengoko imali mali kuba kobonelelo ukusuka kwinkqubo lulwabiwo mali lukazwelonke. Ngenxa eshotayo mali, ukunyuka kwamaxabiso, ukuhla imveliso, ukukhula iindleko ezingalindelekanga kunye nezinye iimeko ze ukuyilwa kwemali extra-mali wayengomnye miba ibalulekileyo iindlela ukuvuselelwa imisebenzi yenkonzo yasekuhlaleni amaziko. Njengoko kuchaziwe ngaphambili, irhafu wokuhlala yaqaliswa emva kokuba bangene amandla kwinxalenye yesibini ye-Code Tax. Ngokubanzi, irhafu elimanyeneyo zentlalo - irhafu ukuthatha indawo zonke iziqendu inshorensi kwi-mali zikhankanywe apha ngasentla, kodwa ngaphandle iminikelo kwi-inshorensi nxamnye neengozi kunye nezifo emsebenzini, ekufuneka ihlawulwe ngaphandle UST.

Ngo-2010, i-UST irhoxisiwe kwaza kwafakwa zeza iipremiyamu, Noko ke, leyo, akukho eyahlukileyo kakhulu ukusuka yokugqibela kuye. umahluko omkhulu phakathi kweenjongo UST kunye zezavenge ze-inshorensi zibe yokuhlawula irhafu ngokwayo, phambi kwabemi babehlawulwa nge kwiofisi yerhafu, kodwa kokufika-inshorensi yaqala ukuhlawula irhafu mali extrabudgetary. Ukongezelela, kwakukho utshintsho abathile kwi irhafu. Noko ke, ukususela nge-1 Januwari 2014 isindululo sokuba ukubuyela icebo omdala UST, esebenze de 2010

Le yinto zobalo

Berhafu iqela lokuqala lezinto zobalo yonke inzuzo efumanekileyo, kwakunye nentlawulo, ibhonasi kunye nezinye ingeniso, kubandakanywa intlawulo kwezivumelwano yoluntu, amalungelo kunye nezivumelwano mvume, kwaye, ekugqibeleni, intlawulo eyenzelwe ukubonelela uncedo-mali. Kubalulekile ukuphawula sisiganeko umdla ukuba yonke imivuzo ngentla apha sisenokungakwazi kuxhuzulwa irhafu ukuba bahlawulwa ngaphandle ngengeniso into eseleyo kwi-akhawunti yombutho.

Loosomashishini izinto yorhafiso zonke iinzuzo bafumane ukusuka ishishini labo / umsebenzi oqeqeshelweyo, kodwa kuthatyathwe iindleko ezinxulumene gesi zabo.

Ekugqibeleni bathi izinto zobalo akuthethi neendidi iinzuzo, isifundo apho - inguqu amalungelo obunini okanye ukudluliselwa ukusetyenziswa kwepropati okwethutyana. Umzekelo, izivumelwano ezinjalo inokuba isivumelwano "ukuthenga nokuthengisa" kunye nesivumelwano sesibhambathiso sokuhlala.

Isiseko serhafu ukuba irhafu lwentlalo emanyeneyo

Ngokusekelwe iseti bezinto komthetho irhafu, iintlobo kunye nesiseko serhafu. Kuba abaqeshi, kubhaliwe ugqibe:

• zonke iintlobo amabhaso kunye neentlawulo ezenziwe ngokungqinelana nemithetho yabasebenzi;
• intlawulo izivumelwano yoluntu;
• ingeniso evela izivumelwano copyright nemvume;
• Iintlawulo ezahlukeneyo ukubonelela uncedo lwemali kunye nezinye iintlawulo ukulwa.

Xa kumiselwa isiseko serhafu, mayibalwe yonke kwengeniso ukuba ngandlel 'kongezeleka abasebenzi ngabaqeshi babo ngemali okanye uhlobo, kwakunye phantsi owazenza zentlalo, izinto kunye nezinye iingenelo, umnatha yengeniso hayi ngokuxhomekeka kwirhafu, nto leyo eza kuxoxwa kamva. Xa zibiza berhafu UST, abaqeshi kufuneka ukuba ukumisela isiseko serhafu yomqeshwa ngamnye ngokwahlukeneyo lonke ixesha werhafu. Isiseko serhafu lamashishini - sisixa ngokubanzi yengeniso kuxhuzulwa irhafu, yaye yafunyanwa ngabo kwithuba irhafu ngaphandle izinto ezo nto ezinxulumene ukususwa zabo. Abasebenzi bahlawulwa imali kwi hlobo (zokuthengwa kweempahla neenkonzo) kufuneka kuqwalaselwa njengenxenye yengeniso irhafu ngokusekelwe ixabiso labo / ixabiso ukuba ichazwe ngu Art. 40 of the Code Tax, ukuqala amazinga zeemarike kunye namaxabiso.

Iintlawulo ezingaqukwanga kwi isiseko serhafu

Ezi ziquka oku kulandelayo:

• izibonelelo zikarhulumente;
• iphakheji;
• Iindleko zokuhamba;
• imbuyekezo umonakalo kwimpilo;
• imbuyekezo ukuba kusetyenziswe izinto zobuqu zabasebenzi;
• zonke iintlobo imbuyekezo yabadlali;
• nezinye iintlobo imbuyekezo;
• Ukubonelela ngokutya free;
• ingeniso efunyenwe amalungu kuqoqosho umlimi;
• nokubuyisela yophuhliso lwabasebenzi;
• iminikelo kwi-inshorensi umyalelo / ngokuzithandela abasebenzi;
• Iintlawulo eziphathekayo nabasebenzi karhulumente;
• intlawulo ngexesha elinye-kwezinto;
• ilungiselelo free kwezindlu;
• amalungu ingeniso zoluntu yezizwe abantu embalwa North;
• nezinye iintlawulo, elasekwa Art. 237 lomGaqo-Code Tax.

abantu abangahlawuliyo

Ekubhataleni UST ziya kusebenza ngokufanayo nabo ahlawule iminikelo iimali zoluntu. Ethetha kwimfaneleko, ngoku kukho amaqela amabini kuphela berhafu, apho zokuqala abasebenzi, imibutho, amashishini kunye namaziko corporate ukuba abe umthamo ngokusemthethweni, kwaye eyesibini - ngabemi self-abaqeshwe (amagqwetha, amaxwebhu, uluntu besizwe abambalwa abantu North abandakanyeke yokulima eqhelekileyo kunye nabanye).

Ukuba berhafu bangabanye zombini iindidi, ke ngoko ukuhlawula irhafu ngezizathu ezibini. Umzekelo, entrepreneur ngamnye, osebenzisa baqesha yabasebenzi, kufuneka ahlawule UST ezivela ingeniso kwishishini, kwakunye iintlawulo yazo kubasebenzi babo. Amaxwebhu, abacuphi kunye oonogada, abo benza bucala, ngaba ayiyiyo udidi olunye abarhafi ngenxa yezizathu ukuba sele zibandakanyiwe kwi iqela 'oosomashishini ngamnye ", nto leyo ekhuselwe para. 2, Art. 11 Code Tax.

Izinga UST ngo-2013 no-2014

ERashiya, kukho ukunyuka okuthe chu komthwalo irhafu, nto leyo ibangelwa "ukuguga yesizwe", yaye drop kamva kwinani labemi eyomeleleyo kunye nokusebenza. Kakade ke, isizukulwana nangaphezulu kufuneka aphathwe kwaye ahlawule rhoqo umhlala kwaba bantu. Ngoku iipremiyamu zincinane uhlawule oosomashishini ngamnye kunye nezinye abemi self-baqeshwe. Ukuba ahlawule intlawulo emiselweyo, nto leyo asezantsi kakhulu kunokuba i "avareji" abasebenzi abasebenza komnye umntu. Yona ke inzala iipremiyamu (UST), ngoko ngo-2013 zaba-30% omvuzo. Ngaphezu koko ukususela 2012 Waziqhiwula yena izinga ngaphezulu kwe-10% ngenxa yemivuzo engaphezulu 512.000 engange, 568.000 - ngo-2013 kwaye kulindeleke ukuba imivuzo engaphezulu kwe 624 amawaka ngo-2014 UST ngo-2014 expectedly lenyuka ku-34% . Ngenxa Ukunyuka kumazinga umdla ngo-2010, nto leyo zinyuke nge-8% (ukusuka kuma-26% ukuya ku-34%), amashishini kakhulu amancinci baye "kungena amathunzi", njengoko bengakwazi ukuya njenge umthwalo elibonakalayo amashishini abo.

Indlela ukubala UST?

Ukubalwa UST ngo-2014 ngokusebenzisa algorithm ilandelayo:

1. Okokuqala, kufuneka amisele isiseko serhafu, oko kukuthi isixa yomvuzo womntu. It inokufunyanwa nguye njengoko imivuzo (okt phantsi izivumelwano zengqesho), okanye ngaphantsi owazenza ezinye iintlawulo ezingekahlawulwa phantsi kwezivumelwano komthetho yoluntu: imivuzo lombhali, umvuzo emsebenzini njalo njalo. Kanti abantu abangahlawuliyo ze isenzo enobunye yerhafu ekuhlaleni kunye nemibutho kwaye ngamnye osomashishini sebenzisa baqesha yabasebenzi.

2. Le inyathelo elilandelayo ukumisela izinga lerhafu. Kuye isikali kuchaswa, apho amazinga enzala asezantsi zibanjwa ukuba imali ephezulu. Ukuze ubuninzi berhafu ipesenti iyonke ye-30% (ingeniso evela engange-1 ukuya 624 000): ukutsalwa UST kwi Pension Fund ka-Russia - 22%, i-mali ka-inshorensi yezonyango imbopheleleko - 5,1%, iNgxowa-mali ye-inshorensi yoluntu - 2.9%. Kule ophezulu (624 000) liya kubamba-10%.

3. Thelekisa umvuzo wakho kunye neqela elifunekayo (<624.000 <) nande nje imali yakho ipesenti ethile. Oko konke, ubalo lwakho ngamnye ka UST phezu.

ngqi ezikhombisa

Ithuba werhafu ngunyaka omnye wekhalenda. Ngoko iqela lokuqala, kukho ixesha berhafu (ikota, iinyanga ezi-6 no-9). Kuba iqela lesibini akukho anjalo. Ekupheleni kwethuba lerhafu, abarhafi kufuneka ufake iphetshana lokubuyiswa kwerhafu.

kweentambo gumbini zibiza UST

UST. Ukuthumela mthwalo yakhe

izaphulelo ezisemthethweni kuhlawulo lwerhafu

Ngokutsho komthetho werhafu Russian, ziphuma ukuba irhafu kwinzuzo (ukucima ESN ngo-2010), le mibutho kunye nabantu zilandelayo:

1. Imibutho inemali UST Musa zitsalwe izixa leentlawulo kunye nezinye nemivuzo ngexesha irhafu akuthethi ngaphezu kwe-100 lamawaka engange umntu wemvelo ngamnye ngubani na, ndiva okhubazekileyo, II okanye iqela III.
   
   
2. mgaqo Previous kusebenza ezi ndidi zilandelayo berhafu:
   • Kuba nemibutho yoluntu abantu abakhubazekileyo (telo). Kolu didi irhafu asibanjelwa ukuba nxaxheba ubuncinane 80% abantu abakhubazekileyo kunye nabameli zabo zomthetho. Faka kwi-ofisi zemimandla yabo.
   • Kuba kumaziko apho ogunyazisiweyo eyinkunzi wabumba iidipozithi (GAA), nto leyo ke avareji yenani [okhubazekileyo] ayikho ngaphantsi kwe-50%. Plus, isabelo umvuzo kufuneka zibe kumgangatho angekho ngaphantsi kwe-25%.
   • Imibutho wadalwa ukuze kuphunyezwe iinjongo zentlalo, ukunceda phakathi abantu abakhubazekileyo, abantwana abakhubazekileyo kunye nabazali babo. Kufuneka kuqatshelwe ukuba abanini propati ngexesha elinye kufuneka ibe kuphela RDN.
     
     
3. amashishini ngamnye kunye namagqwetha ukuba iwonga abakhubazekileyo mna, II okanye iqela III. Ingeniso esuka kwishishini / umsebenzi wabo kufuneka ukuba ngaphezu kwe-100 lamawaka engange ngexesha lerhafu.

Ngoku UST ephantsi-inzala (izavenge ze-inshorensi) ukhona. . Ngokomzekelo, ngowe-2013 g rate preferential 20% - FIU FSS - 0%, HIF - 0%.

IMVELAPHI abuyele UST

Kuba baninzi, udibaniso alubonakali Akumangalisi iinkcukacha ukubuya, kuba UST - wenkqubo yinxenye ebalulekileyo inkqubo yerhafu kulo 2000. iingcali ezininzi zinikeze into yokuba esona sizathu siphambili ukubuyela UST yaba kukuba ukutshintshwa iminikelo inshorensi UST, isikali leyo ezitshintshileyo bekekhetha kuchaswa ngakumbi nokunyusa amazinga iminikelo ezinyanzelekileyo ukusuka kuma-26% ukuya ku-34% yemivuzo (fund ngemivuzo) ungekho intsalela kwenkqubo pension, kodwa kuphela kwakhokelela ekwandeni umthwalo irhafu kunye iingxaki ezahlukeneyo zolawulo. Kule ndlela sinokugqiba kugqitywe ukuba abuyele i-UST kungenzeka ukuba kakuhle ezifunyenwe ishishini (ingakumbi amancinci), kwaye le nkqubo iza zilungele zombini urhulumente kunye noshishino. Ngowe-2010-13. bonke oosomashishini kwanyanzeleka ukuba kusebenza kwithuba leminyaka emithathu (!) apha emzimbeni, nto leyo kwandisa iindleko zokwenza accounting.

Eli lizwe kwakhona Akuyongenelo ukuquka abasebenzi banzi urhulumente, iyenza nzima ukulawula imisebenzi yemali ngoosomashishini. Ukongeza, siye sele sitshilo, kwaye ngenxa yokuba ukunyuka ezibukhali kumazinga kwiinkampani ezininzi ezincinci wathabatha "emthunzini". Ngoko ke ngoxa kwangaphambili utshintsho kuphela HIV. Kwelinye icala, ngo-2014 i-Linyuke sotsplatezhey kuba ESN ngoku-34% (normal) ne-26% (ubabalo) ukuba ayikho kakhulu ukumkholisa ishishini.

isiphelo

Kuye kakhulu ixesha elide kwinkqubo irhafu UST iye waqhelana kwaye liyenze bonke abarhafi. Okwangoku, kubalulekile ukukhumbula ukuba izibonelelo ezithile Code Tax zifuna ukuguqulwa ezongezelelweyo kunye ukucacise. Irhoxisa ESN iye alichatshazelwa kakhulu kakubi inkqubo yerhafu, kodwa ukuphunyezwa nokuqhele ukwenziwa-inshorensi, ibingaziswa ngcono, esomeleza umthwalo werhafu. rates Namhlanje ESN amele-34% ne-26% ukuze abantu abangahlawuliyo bulk kunye nabaxhamli, ngokulandelelanayo, nto leyo abanyanisekileyo koosomashishini. Nakuba kunjalo, kufanele kuqatshelwe ukuba UST - okunye okuhle kwi-inshorensi, nto leyo ukuphucula imeko yerhafu kweli lizwe.