Berhafu yerhafu yengeniso (irhafu yengeniso in Russia)

Abemi Russian abasebenza phantsi kwesivumelwano yabasebenzi, ngokubonelela ngeenkonzo phantsi izivumelwano yamakhaya okanye, umzekelo, kunye iinzuzo evela kwintengiso ishishini okanye ipropati, kungafuneka uhlawule irhafu yengeniso. Ukongeza, umhlawuli werhafu ezifakwe wokubika phantsi iintlawulo ezinxulumene i-Federal weRhafu Service of the Russian Federation. Zeziphi izinto awohluke yokubala yerhafu yengeniso? Yintoni na intsebenziswano ezithile kwizifundo yokuhlawula wayo Federal weRhafu Service of the Russian Federation?

Yintoni irhafu yengeniso okanye yengeniso irhafu lobuqu?

Berhafu yerhafu yengeniso (rhafu kwimivuzo abantu bendalo) dwelisa iintlawulo kurhulumente ngokusekelwe kwimali efunyenwe ngohlobo yemivuzo, imbuyekezo phantsi izivumelwano komthetho yoluntu, iinzuzo ekuthengisweni kwempahla. NGOBUCHULE - iintlawulo ezinxulumene kudidi federal. Wabayala ukuba Federal weRhafu Service for intsebenziswano ngqo kunye abemi okanye iiarhente irhafu (kaninzi - abaqeshi). Kufundwe iinkcukacha nkcukacha zengeniso kufuneka uhlawule irhafu apho, berhafu emhadini.

Yiyiphi ingeniso iphantsi NDLF?

Revenue, ngokuxhomekeka ekubeni izityholo, kuthethwa, ihlelwa ngamaqela amabini eziphambili lungeniselo - nezifumaneka yi abangahlawuliyo kwi kummandla Russian Federation nabo ezuzwe ngabemi phesheya, yaye ukuba ngokungqinelana nemithetho Russian Federation ingqalelo irhafu kwinzuzo. Kubarhafi yerhafu yengeniso babe iwonga le Russian Federation umhlali okanye umntu ongelilo umhlali.

Ingeniso efunyenwe eRashiya, amaxesha amaninzi thaca:

- njengoko sibonile ngentla apha, umvuzo, imbuyekezo phantsi intengiselwano komthetho civil, inzuzo evela kwintengiso yempahla;

- nezabelo ezithe zafunyanwa phakathi ishishini;

- ingeniso entrepreneur ngamnye, afunyenwe kwi-sikhokelo yenkqubo eliqhelekileyo irhafu;

- Iintlawulo ze-inshorensi;

- nzuzo kusuka irente wepropati ekhuselwe copyright;

- ingeniso evela sokuqeshisa lwepropati;

- Ingeniso evela kwiintengiso izibambiso.

Ngenxa yoko, imali efunyenwe ngaphandle Russian Federation, ukuze kwakheke ngeendleko, umgaqo, nakumthombo omnye njengoko kwingeniso Russian Federation: umntu unako ukusebenza kwamanye amazwe, kufuneka ishishini, ukuthenga nokuthengisa indawo, izibambiso.

Ezinye iintlobo izivumelwano ebandakanya abantu abangahlawuliyo yerhafu yengeniso akukho kuxhuzulwa irhafu. Umzekelo, ezi ingeniso ezinxulumene intengiso ubudlelwane kwipropati phakathi sikhokelo kunye inxaxheba kwezalamane ezisondeleyo, ukuba sithetha ubudlelwane emsebenzini phakathi kwabo nathi.

Abantu abangahlawuliyo yerhafu yengeniso zinikwe kwiindidi ezahlukeneyo abemi. Makhe sifunde indlela umthetho uchaza isimo sabo.

Abantu abangahlawuliyo yerhafu yengeniso

Berhafu yerhafu yengeniso, njengoko sibonile ngentla apha, zihlelwa kwi abahlali Russian kunye abemi abo bangenayo le isimo. Kwezinye iimeko, umntu iba kudidi yokuqala okanye yesibini?

Kuba abahlali irhafu abangabemi Russia kunye namazwe angaphandle, eziphezu kummandla Russia iintsuku 183 okanye iinyanga ukuze-12 ezilandelelanayo. Kwangaxeshanye, apho abantu abahlala eRashiya, loo nto ithathwa yokungabi ikhefu, ukuba ngummi ushiya lizwe kangangeenyanga ukuya ku-6 kuqeqesho okanye unyango, kwakunye ukusebenza kwiinkampani benza imisebenzi yemigodi emasimini nonxweme. Abahlali yerhafu Russian Federation zithathwa abasebenzi mkhosi ukwenza imisebenzi yabo kwamanye amazwe, kwakunye nabasebenzi kwimibutho eyahlukeneyo karhulumente, ezijolise uhambo ishishini kwamanye amazwe.

rates NGOBUCHULE

berhafu NGOBUCHULE kuya kufuneka ukuba ahlawule irhafu ekuthethwa kuhlahlo lwabiwo-mali ye-Russian Federation njenge ingeniso yemali, kwakunye nabo thaca kwi ifomu yaso yendalo. Iireyithi ngamnye zingacwangciswa kwiintlobo ezahlukeneyo yengeniso. Ngokubanzi, irhafu ihlawulwa kwi-mali ka-13% kwingeniso ummi. Kodwa nezinye iirhafu abekiweyo ukuba intlawulo umbuzo. Makhe sifunde ngokweenkcukacha.

Kukho izinga lobuqu irhafu yengeniso-35% inzuzo. Isebenza ukuba umntu abafumene ingeniso:

- ngokohlobo lokuwina ekupheleni ilotto;

- ifomu kwenzala iidipozithi zebhanki, xa kunokwenzeka zixhomekeke kwirhafu yengeniso;

- basondeza basinda iindleko inzala ehlawulwa kwi-mboleko;

- ngokohlobo kwimirhumo yokusebenzisa iindlela zezimali ngasemva op nkonzo.

NGOBUCHULE kwaye intlawulo ngomlinganiselo we-30%. It lifakwe ngokuyintloko non-abahlali. Le ihlawulwe ummi iwonga efanelekileyo ukuba:

- umntu afumana iintlawulo ezivela nezahlulo efunyenwe ngaphakathi ulingano kwishishini, yaye ngokuxhomekeka ekubeni intlawulo tivi lusekiwe izinga kwi ubukhulu-15%;

- a non-umhlali sele abaqeshiweyo kwaye wafumana umvuzo - ukuba abahlali abasebenza kwizithuba ezifanayo, ahlawule irhafu kwi kumyinge we-13%.

Enye indlela, apho isantya ukwenzela intlawulo mali ka-30% - xa werhafu ofumana ingeniso evela kwintengiselwano ebandakanya ukuthenga nokuthengisa lwamaphepha, ukuba sithetha malunga nokufumana izahlulo thina - ukuba amalungelo kwezivumelwano achaphazelekayo zibhalwe akhawunti amazwe iinkampani.

Ngaba kuqwalaselwa intlawulo yerhafu-mali ka-9%. Kunokwenzeka, ukuba Mhlawuli lifumene inkqubo ibhondi.

Ingxelo kwi irhafu yengeniso

Cinga inkalo ingxelo phantsi intlawulo umbuzo. Kuqala kwinto zonke, i-Federal Tax weNkonzo kubonelelwa isibhengezo - ukuba siyafana kudidi oluthile werhafu (3-NGOBUCHULE). Olu xwebhu luqulethe ulwazi malunga nengeniso ommi, wafumana ngeendleko abo okanye eminye imithombo.

Declaration 3-emhadini kubonelelwa yi yabahlawuli berhafu FTS, bobabini ngokuzimeleyo ngoncedo lomqeshi wakhe. Zombini iinketho kunokwenzeka ukuba, umzekelo, umntu uthe wabheka kwiofisi yerhafu ukuze bayile iphungulwe. Ukongezelela, xa enikwe kwi FTS werhafu-3-NGOBUCHULE - sibhengezo lungasetyenziswa njengesiseko irhafu ezongezelelweyo okanye izilungiso.

Kwezinye iimeko, ukubonelelwa njengoxwebhu kuyimfuneko ngokwalo ezithile. Umzekelo, izizwe - uhlobo ekhethekileyo werhafu. 3-NGOBUCHULE kufuneka banikwe ubummi belinye ilizwe umntu, i-Federal Irhafu Service xa kuthe ukuba sicinywa imisebenzi yayo kwi Russian Federation, elenza ingeniso, yokuhamba ngaphandle kweli lizwe. Banike uxwebhu olufanelekileyo owasemzini Federal Tax Service kufuneka inyanga phambi kokuphuma okufunekayo, ukusuka kwi Russian Federation.

Umxholo isibhengezo-3-NGOBUCHULE

Ebonisa ukuba isibhengezo berhafu lwezifundo ngummi okanye umhlawuli werhafu-LE? 3-NGOBUCHULE iqulethe yonke inkcazelo malunga ingeniso yomntu ezifunyenweyo - ukuba ungenisa uxwebhu ngokwakho, okanye ukuba ufumana isibhengezo ebesiqulunqwe yi ngumqeshi. Olu xwebhu zicaciswe iintlobo kwengeniso, leyo, ngokungqinelana nomthetho ayikwazi ukuba zingathathwa njengezinto zobalo.

Ukubhengezwa fixed data eziyimfuneko ukuze ukuchongwa zesifundo, ahlawule irhafu mbuzo. Ezifana, ngokomzekelo, ikhowudi irhafu. 3-NGOBUCHULE - Declaration, apho, njengoko sele sibonile ngentla apha, wathumela i-Federal weRhafu Service of ngummi buqu okanye ngumqeshi wakhe. Kukho nezinye iinkcukacha ezibalulekileyo ukuba siveze isihloko kwintlawulo yerhafu ethathelwa ingqalelo. Umzekelo - ngumqondiso irhafu yengeniso ngayo werhafu.

Kwezinye iimeko, ingxelo FTS ezibonelelwa yi bumabumela, eba newonga arhente werhafu. Yintoni Okukodwa wayo?

Ngoobani agents irhafu?

Ukungqinelana nomthetho we-Russian Federation kwiiarhente yerhafu okuvunyelwana ukuba amaqumrhu asemthethweni kunye noosomashishini ngamnye ezibhaliswe IRS yaye luxanduva ukubala Mhlawuli yerhafu yengeniso esilingana kwerhafu ze ulithumele mali. Akukhathaliseki nokuba imibutho ngokwabo abarhafi emhadini. Amaninzi, ubume arhente irhafu ezi mveliso ukuba abaqeshi. Kwezinye iimeko, abantu kunye nobume efanelekileyo, ukuze ube nokuthathwa impahla abaqeshi akwi ngurhulumente okanye oomasipala.

agents zerhafu kunyanzelekile ukuba agcine iirekhodi lungeniselo, leyo eyenziwa ngabantu phakathi kwabo okanye ezinye ixesha billing, ukuncedisa kwiimeko ezithile ngumthetho, abemi bafumane kokuba kutsalwe irhafu kunye ukwenza ulwazi ngabo kwiirejista ezahlukeneyo. Forms iirekhodi eziveliswe ligunya elinobuchule. Amaxesha amaninzi - i-Federal Tax Service.

Ngenxa yoko, i-Declaration kwi irhafu yengeniso, nakoko kwiimeko ezichazwe ngumthetho werhafu - 3-NGOBUCHULE - uthi i-Federal Tax Service. Iingcali zerhafu ukuphuhlisa kunye nezinye iintlobo ingxelo kwi icala umbuzo. Ngokomzekelo, umqeshi unakho ukukhupha umsebenzi isiqinisekiso ezizodwa - xa kufunwa werhafu efanelekileyo - 2-emhadini. Kunokuba luncedo kumntu ezahlukeneyo bezomthetho. Ngokomzekelo, xa kubalwa ukutsalwa, xa usenza isicelo semali-mboleko kwi ebhankini, isicelo sokundwendwela xa Embassy of kwilizwe langaphandle. Kungenxa yokuba ireferensi 2-NGOBUCHULE iqulathe ulwazi malunga umvuzo eyiyo kwabantu ezifunyenwe ngumbutho, nto leyo umqeshi wakhe, kwangaxeshanye, i-arhente irhafu.

Iinkampani ukuqeshwa kwabantu phantsi izivumelwano zengqesho, uphethe inani kokuzinikezela kwinkqubo-sikhokelo yokunika ingxelo IRS. Ngoko ke, kufuneka:

- angenise Federal Tax Service of amaxwebhu iingeniso abantu bendalo, ixabiso kwerhafu, kubalwa ngokususela kweloo yengeniso - ngonyaka, phambi kwe-1 Apreli kunyaka elandela ingxelo yonyaka;

- izibalo izixa zerhafu ubalwa kwaye kubanjwa yinkampani - qho ngekota de kuphele inyanga elandela kwikota kwengxelo.

Uxwebhu lokuqala - yinto nje le ncwadi 2-emhadini. Kwimeko yesibini, omnye umthombo ukuba ukunika abasebenzi kwi-Federal weRhafu Service yabahlawuli berhafu - Form 6-emhadini. Ukuba inkampani iye kumacandelo ahlukeneyo, ngamnye kubo kufuneka ithunyelwe kwi-Federal Tax Service amaxwebhu apho babhalisile - kule ndawo ofisi Federal Tax Service echaphazelekayo. Ezi zibophelelo asebenza kwi-IP, kunye nemibutho esemthethweni.

Kwezinye iimeko, iiarhente irhafu zinyanzelekile ukuba angenise Federal Tax Service of ulwazi malunga nabasebenzi kunye nabanye abantu kwi-sikhokelo iingxelo-elektroniki. Ukuze ezi njongo, angafaka isicelo iintlobo ezahlukeneyo software. Ezifana, ngokomzekelo, inkqubo "umhlawuli werhafu". NGOBUCHULE esakwenza oku kubalwa ukusuka ngasezantsi.Intlobo ngeentlobo zendidi ngabemi yengeniso. Ngoko ke, le software - kuquka izisombululo athandwa kakhulu phakathi mveliso Russian.

Kukho iinguqulelo ezahlukileyo zale nkqubo. Ngoko ke, umzekelo, likuvumela ukuba ukubala ngempumelelo yerhafu yengeniso "umhlawuli werhafu-LE" bezimali, bakhetha ukusebenza iinkampani ezininzi ezinkulu kwi ubume amaqumrhu asemthethweni. Le program ekuthethwa ibonelela emsebenzini, kuqala kwiinto zonke, neefom ingxelo ukuba zifakelwe FTS. Umzekelo, "umhlawuli werhafu" 6-NGOBUCHULE, 2-okanye ifomu-3-NGOBUCHULE NGOBUCHULE ivumela ngokulinganayo ngokukhawuleza nangendlela efanelekileyo. Hlola ezinye iingenelo zomgaqo-nkqubo ngokubanzi.

ON "umhlawuli werhafu-LE": iimpawu kunye nezibonelelo

Eyona iphambili yale software likuvumela ukuba wenze iintlobo ezahlukileyo ingxelo - 2-NGOBUCHULE, NGOBUCHULE-3-okanye 6-NGOBUCHULE - kwi "umhlawuli werhafu-LE" anika ithuba zombini okuzenzekelayo manual ungeno data. Ngoko ke, oko unako ukusebenza zombini yemali abanamava kwaye abo basandula kuqalisa.

Inzuzo ibalulekileyo software olungqamelanayo kwi ukuba isimahla. Le nkqubo iveliswa ngamacandelo ezizodwa ze-Federal Tax Service. Ukuze zenze ukuba kungeniswa kwi-Federal weRhafu Service of kwifom eyiyo ingxelo - umzekelo, 6-NGOBUCHULE, kwi "umhlawuli werhafu-LE" kufuneka oovimba ngqo iifom ezichaphazelekayo. Ngenxa yale program kucetyiswa ukuba ukuhlaziya rhoqo - ngokukhuphela oko uguqulelo oludlulileyo kwiziko lewebhu le-Federal Tax Service.

Phakathi functionality software kakhulu ephawulekayo umbuzo:

- eyakhelwe-ngaphakathi wezimali ikhalenda;

- phambi wayo friendly "Amaxwebhu iNkosi," ngokuba apho ukwenza iingxelo;

- Ukuba nako ukugcina irekhodi abangahlawuliyo okanye arhente ezininzi;

- ukufumaneka kwabakhokeli CSC khowudi, NACE, zakhele.

irhafu yengeniso Personal ezibanjwayo

Khawuqwalasele enye inkalo ephawulekayo irhafu kuthethwa - Utsalo. Isibakala sokuba irhafu yengeniso, irhafu ungakwazi:

- ukunciphisa irhafu ngenxa iindleko zabhalwa kwisithuba mali efanayo apho ngongeniselo afunyenwe;

- kokubuya yerhafu yengeniso ukusuka mali.

Kuzo zombini ezi meko, isicelo kokuba kutsalwe iindlela iqinisekiswe umthetho Russian wenziwe.

Kwimeko yokuqala - xa kufikwa ekunciphiseni irhafu yengeniso kwi ukutsalwa iindleko kusebenza ngayo kwakunye njengendlela ukunciphisa irhafu yengeniso yentlangano yorhwebo. Ngokutsho eli cebo lusebenze SP - ukuba zokunciphisa ubalwe irhafu yengeniso kwi iindleko okuluphawu ishishini. Ukutsalwa kwemali ezifanelekileyo kuthiwa yobungcali. Phantsi yesibini scheme, lo Utsalo lwenziwa kubantu - Ipropati, ezentlalo, umgangatho.

Imigaqo yokubala iintsalela zohlobo yokuqala okanye yesibini zahluke kakhulu. Njengokuba sibonile ngentla apha, ukutsalwa professional busenza ukuba ukuba iindleko yomrhafi yerhafu yengeniso. Kufanele kubhalwe. Ukuba akunjalo - inokusetyenziswa ngaphandle imithetho notsalo Russian Federation ezisisigxina. ezitsalwa zentlalo kunye nempahla Zikwacebisa phambi berhafu iindleko ngaphambili - uqeqesho, unyango, kuthengwe izindlu. Ngokusekelwe kumaxabiso kubalwa imali ukuba ummi unelungelo babuye mali. Ixabiso ezibanjwayo ehambelana nayo ubukhulu becala kuxhomekeke kumvuzo ummi ukusuka apho ekuqaleni byi emhadini.

ezibanjwayo Standard - uhlobo ekhethekileyo imbuyekezo. Bona ethe ukuba ummi isikhundla esithile. isayizi yazo ixhomekeke kumvuzo womntu, kodwa kufanele kuphawulwe, ukubanjwa efanelekileyo omncinane umthamo. Ukuba ngummi, umgaqo, iye baqeshwa - kunye nendawo ukutsala zentlalo, mhlawumbi, uya kuba nako ukufumana evela kuRhulumente ngokupheleleyo.

Berhafu of ukutsalwa kwerhafu yengeniso akuwe iziphaluka ezahlukeneyo. Umzekelo, imbuyekezo impahla lungalungiselelwa zombini kwiziphumo kunyaka werhafu, njengoko amathuba ngokusemthethweni ukuhlawula irhafu yengeniso kwithuba langoku. inkuthazo yerhafu ezinikwa nguRhulumente ukusa kumkhamo othile - Isixa. Ngoko ke, ukuba, kwakhona, uthetha imbuyekezo impahla - yexabiso umda ngu 260 lamawaka engange .. Ngelo xesha, ukuba abantu bathenga impahla ebalwayo ebanjwayo mortgage - lingakwazi ukubala kwi Ekuveleni irhafu yengeniso-mali engange ukuya ku 390 lamawaka ekhulwini credit ahambelanayo ..

Declaration 3-NGOBUCHULE - enye amaxwebhu esisiseko ukutsalwa. Eloba, jikelele, umrhafi ngokuzimeleyo, ngamanye amaxesha - ngoncedo lomqeshi okanye umbutho ezizodwa ebonelela ngeenkonzo ukunika iingxelo kwi Federal Tax Service. Kuba ukutsalwa kusenokufuneka ukuba ukunika amaxwebhu ebhankini, iinkcukacha zobuqu ze berhafu, ngokuzalisa ifom kwiofisi yerhafu. uluhlu olupheleleyo lwemithombo ezifunekayo ukuze uyile imbuyekezo efanelekileyo ingacelwa kwi-Federal Tax Service of ukumelwa indawo.

Kubalulekile ukuphawula ukuba kutsalwe bakwazi ukufumana ngokubanzi abahlali kuphela Russian. Leyo irhafu, ebalwa ngomlinganiselo-13%. Kwezinye iimeko, ezifanayo kunokwenzeka offset kutsalwe olubonelelwa ngumthetho we-Russian Federation, kwaye imbopheleleko ummi ukuhlawula irhafu kurhulumente. Ngokuqhelekileyo, oku kufuna ukuba iindleko ummi ufanelekele ukutsalwa, kwakunye ingeniso yerhafu yengeniso babalwayo kubo, zazibonakala kumaxwebhu kwexesha yerhafu efanayo. ingcaciso eyimfuneko ngale zeesekethe kwakhona enqwenelekayo isicelo ngqo FTS.

isishwankathelo

Ngoko ke, lo irhafu yengeniso okanye irhafu yengeniso, usebenza iintlawulo yase kanye ngabemi ingeniso ethe, kwakheka ngenxa yomsebenzi wabo, amashishini kunye neminye imisebenzi enxulumene neentlobano umthetho wobukhaya. Abantu abangahlawuliyo yerhafu yengeniso zahlulwe zibe-2 izigaba - abahlali RF kunye nabantu abo bangenayo le isimo. Le ingqalelo yesibini uhlawule irhafu kwi ireyithi ephezulu. Abo okanye ezinye amaxabiso irhafu yengeniso ibekwe kwiintlobo ezithile ingeniso efunyenwe ngabemi.

Ngokumalunga ubume ngokwasemthethweni umhlawuli werhafu yomntu ngamnye, ukuze sibe ngabantu zendalo okanye SP. Kwimeko yokuqala, imfuneko ukuba ahlawule irhafu yengeniso kobuqu umntu ukusuka irisithi yemivuzo, imbuyekezo phantsi komthetho civil izivumelwano, ekuthengisweni kwempahla kuvuka. SP imali yengeniso yerhafu, ukuba umsebenzi kwisixokelelwano oqhelekileyo zobalo. Ukuba bathe babhalisiwe kule nkqubo yerhafu lula okanye UTII, imbopheleleko ukuba uhlawule irhafu yengeniso kuzo ayikwazi eyabelwe.

Imixholo kwintlawulo yerhafu yengeniso yowesithili kusenokufuneka ukuba aye kuyo i-Federal weRhafu Service of iingeniso ukuba basebenzisane nabasemagunyeni irhafu ezibanjwayo ezahlukeneyo. Kwiimeko ezininzi, isebenzisa isibhengezo-3-emhadini. Kubalulekile ukubonakalisa kakuhle inkcazelo yayo esisiseko malunga berhafu, malunga imithombo yakhe yengeniso. Iimposiso kule ohambelana isibhengezo ezingathandekiyo. Umzekelo, ukuba 3-NGOBUCHULE ikhowudi werhafu didi ayichanekanga - kunokwenzeka ukuba i-Federal Tax Service ingqalelo ukuba uxwebhu ayichanekanga, ukuze nibe kufuneka ukuphinda-igatya le-Ofisi.

kweentlobo ezithile ingxelo Federal weRhafu Service of the Russian Federation esekelwe arhente irhafu. Umzekelo, ukuba kungafuneka ukwenza - usebenzisa iindlela zemveli okanye ululolonga software - "umhlawuli werhafu" 6-NGOBUCHULE okanye NGOBUCHULE-2 ze ziwathumele kwiNgxowa-wabahloli werhafu.