Deferrals Irhafu - yintoni na le nto? Umyalelo kunye neentlobo nokulibaziseka

Amaxesha amaninzi isifundo ngenxa yeemeko ezithile, usenokuba ubunzima ekuhlawuleni irhafu. Elizayo malunga nokuhlawula irhafu - yindlela kokuthenga ixesha ngokunxulumene imeko nzima ebomini, ukuba kuyimfuneko, ngendlela enye okanye ngenye kuchaphazela ukukwazi ngamnye ukuba werhafu ukunyaniseka.

Le ngcamango

Elizayo malunga nokuhlawula irhafu - kukho isithuba elungisiweyo ixesha lokwenza intlawulo, nto leyo sivunyiwe kuba nethuba lenyanga enye ukuya kutsho kwiminyaka emithathu. Kuyimfuneko Ngumsebenzi we berhafu ukuba ahlawule, ukongeza kwimali etyalwa, kunye nerhafu ngexesha elifanelekileyo. Intlawulo ukuze ngokwezigaba okanye intlama iphela. Noko ke, kukho ukulibaziseka kokuhlawula irhafu - into encinane-yaziwa into abazaziyo inani elincinane abemi. Ukunika amathuba ezinjalo idweliswe kwi-Tax Code of the Russian Federation, kwaye amatyala ukuhlehliswa irhafu zithathwa iintlobo ezifanelekileyo amagunya karhulumente. Umyalelo ingqalelo ukuba ubonelelo ngeenkonzo ezinjalo umhlawuli werhafu kwi uhlobo sobuntu, ngoko ukuze igama iindlela ezithile ukuze balungele deferment lwentlawulo nzima.

Izigqibo inkqubo

Inkqubo yokwenza isigqibo sokunikwa ilungelo ndizeka kade ukuhlawula irhafu - yinto entsokothileyo kwaye multi-msebenzi. Inxulumene ne kumabala ezifunekayo ukuze afaneleke ukufumana izavenge okanye ulibaziseko ekuhlawuleni irhafu, nto leyo eza kuxoxwa banzi ngezantsi. Ukuba sithethe ngale meko jikelele nocwangco, kubalulekile ukwazi ukuba, ekuqalekeni wesifundo kufuneka izicelo kwabasemagunyeni abafanelekileyo kwaye ufumane uluhlu lwamaxwebhu kunye nezizathu ezifunekayo ukuze afumane olu hlobo mthetho. Emva koko kufuneka kuqokelela amaxwebhu ayimfuneko ukunika ubungqina bokuba izizathu ezibangele ukuba ukungakwazi ngokuxhomekeke ukuhlawula irhafu. Ukuba ubungqina obaneleyo, ezinikezelwa yi imizimba eligunyazisiweyo ngokungqinelana kunye namaxwebhu asemthethweni ezingekhoyo, ithuba ukuze afaneleke ukufumana ixesha elizayo irhafu okanye isicwangciso yezavenge akakho apho. Kunye iseti eqokelelwe zamaxwebhu kunye nengxelo kufuneka enze isicelo kwakhona kumagunya ajongene izigqibo ezinjalo, kunye nokubonelela ukuqwalaselwa kwesicelo sakho. Emva koko, isicelo isifundo kuya kuxoxwa kumanqanaba ahlukeneyo kunye namaqumrhu karhulumente oluya kugqiba ingaphelanga inyanga enye, banikela okanye ukunika ilungelo ngezavenge okanye elizayo na irhafu.

Iintlobo yokulibaziseka nokuhlawulwa kwerhafu

Kukho iindidi ezimbini ezisisiseko utshintsho ebomini, apho kufuneka ukuba ahlawule irhafu. Uhlobo lokuqala - kukuhlawulwa irhafu ngezavenge, kwaye eyesibini - ulibaziseko. ahluke enye kwenye ukuba:

• isavenge - yezigaba imali engaphelelanga kwamatyala irhafu;
• ukuhlehliswa komhla transfer yintlawulo ngokupheleleyo.

Izavenge kunye nokubambezeleka ukuhlawula irhafu

intlawulo elizayo kunye yesavenge zerhafu - ezi izinto ezimbini ekufuneka ziqwalaselwe kunye. Bafana ngokwendalo kwaye amanye amalungiselelo jikelele. Ukunikeza ukulibala ukuba irhafu kufuna efanayo kunye nesiseko, ekufuneka ilandelwe ukuba isifundo kufuneka isavenge. Kubalulekile ukwazi ukuba ulibaziseko kwaye izavenge nga kubonelelwa irhafu mnye, kunye eziliqela. Ukuze ufaneleke ukuba ube deferment okanye intlawulo yesavenge iirhafu, kufuneka ukuba banesizathu esivakalayo nethuba lokubonisa imfuno la malungelo. Kwakhona ilungelo lokusebenzisa, kufuneka angenise isicelo angacela ukuba ukuhlawulwa kwerhafu abasemagunyeni abajongene nayo.

Isicelo sifunyenwe liGosa ngabasemagunyeni abafanelekileyo xa Ngokuququzelela iifom imizimba non-mali. Isicelo ingqalelo ingaphelanga inyanga emva kokuba irisithi yayo ndaba abanomdla.

Kwezinye iimeko, abasemagunyeni nesinesakhono ukwala ukunika amathuba deferment okanye intlawulo yesavenge le rhafu. La matyala luphawulwa amandla akhe elizimeleyo sifundo, kwaye kufuneka ngeendlela ezahlukeneyo, umzekelo, intlekele yendalo okanye iintlekele ezenziwe ngabantu. Emva kokuba isigqibo sokunikwa ilungelo deferment okanye intlawulo yesavenge iirhafu ziya kongezeleka inzala yonke imihla. Ukuhlawulwa inzala iya kwenziwa werhafu ngekota yonke sivumelwano.

isicelo

Isicelo ukuhlehliswa kwentlawulo yerhafu iya kunikezelwa phantsi. Oko kuyimfuneko ukuze ucacise:

• isixa serhafu, ngemali yeefizi;
• izohlwayo (financial) ukwayo (imali);
• isixa wenzala ukuba werhafu unyanzelekile ukuba ahlawule, isixa izohlwayo, apho wacela izavenge;
• abekiweyo lokuhlawula.

Ngokwahlukeneyo, kufuneka ukhankanye isixa-mali ekufuneka ihlawulwe, isixa setyala, ixesha lokuhlawula, nto leyo esele lixesha.

Isicelo kufuneka ukuba:

• uhlalutyo imeko yemali sifundo;
• uluhlu ubungqina kunye nobungqina, eyenza kube lula ukuqinisekisa ubukho intsongelo non-ukuhlawula irhafu okanye ithuba ivela khona;
• ukuhlela umsebenzi, ngokwendlela apho ityala uya kubuyekezwa wena;
• ebesiyiqikelele ingeniso unetyala ukuba kungaqinisekisa inzaliseko ishedyuli uhlawule amatyala.

Izizathu zokunikezelwa ilungelo ndizeka kade ukuhlawula irhafu

Njengokuba sele sitshilo ngaphambili, deferrals irhafu - utshintsho ixesha lokuphumla efunekayo ukuhlawula irhafu ngenxa yezizathu ezithile. Ukuze ufumane eli lungelo, kufuneka sibe izizathu ezinzulu, ufunani, amngqonga.

Apha ngezantsi kukho uluhlu lweentlobo eziphambili neenqwelwana, inokuba ngempumelelo kwimeko kokuvela imfuneko ukufumana izavenge okanye elizayo na irhafu.

Umntu yendalo xa ukwimeko akavumi ukwenza intlawulo yesixa berhafu.

umntu ngamnye uya kulindeleka ukuba yimali xa kusenziwa isamba semali yetyala werhafu.

Yeemeko musa ixhomekeke mbandela, kodwa ifomu nokuzabalazela zibangela umonakalo omkhulu kwipropati (intlekele ngabantu okanye intlekele yendalo).

uhlobo zonyaka ukuthengiswa okanye (ii) ukwenziwa kwempahla ukuze asetyenziswe werhafu ngenjongo yenzuzo. URhulumente sangenisa uluhlu lweendidi ezithile zemisebenzi kunye namacandelo kuhlawulwa yile nto.

Ezinye iintlobo, neenqwelwana zibonelelwa kwi imithetho Russian Federation ngokumalunga irhafu

Ingakumbi amagatya Code Tax

Deferment okanye intlawulo yesavenge zerhafu kunokuba ngenxa isizathu ngasentla, kodwa kubalulekile ukuqwalasela indawo yokugqibela iinkcukacha ezingaphezulu. Uluhlu yezizathu nezingasetyenziswa njengesiseko ngokuwanika ilungelo ngezavenge okanye deferment malunga nokuhlawula irhafu, leyo Tax Code of the Russian Federation, kuba kunokuba ngokupheleleyo alupheli. Kusenokwenzeka ukuba izinto ezongezelelweyo ngokunxulumene kubarhafi. Inxalenye ezongeziweyo ezidweliswe kwi-Customs Code of the Russian Federation kwaye kunatyiselwa izinto ezibolayo ukuba ukungeniswa ezweni Russian Federation; Iimveliso ukuba yinxalenye yokuphunyezwa izivumelwano zamazwe ngamazwe kunye nabanye abaninzi.

Ukulibazisa ekuhlawuleni irhafu yase

Elizayo okanye intlawulo ngezavenge ukuba ukuhlawula irhafu federal uneendidi ezimbini zobomi. I ukhetho lokuqala ixesha elide ukusuka kwiminyaka yokuqala ukuya kweyesithathu kucingwa ngokuthatha inxaxheba koogunyaziwe lubalaseleyo yerhafu Russian. Le ndlela yesibini - kwithuba elingadlulanga kwiminyaka emihlanu.

Elizayo le ngobuwena yesibini kunokwenzeka ukuba omnye okanye ngaphezulu irhafu federal, kubandakanywa izohlwayo phezu kwabo bonke nenzala. elizayo yase ukuhlawula irhafu inganikwa ukuba imali ityala lombutho ngexesha isicelo ixabisa engange elishumi billion. Kulo mzekelo, ukwanelisa imeko ukuba intlawulo kwangethuba yerhafu iya kudala umngcipheko izisongelo kwezoqoqosho nezentlalo.

Elizayo bentlawulo yeefizi

Intlawulo yeefizi nazo zilibaziseke. intlawulo elizayo kunye yesavenge iirhafu kunye irhafu ezichongwe kwi-Code Tax. Ukuba sithethe ngokungqalileyo malunga ngezavenge iimali ebekelwe ixesha elizayo, koko apha kubalulekile ukwazi ukuba imali karhulumente le kananjalo ingqalelo yingqokelela. Ngenxa yesi sizathu, amalungiselelo kwiSahluko 9 Code Tax ezinxulumene utshintsho ngexesha elifunekayo ukuze ahlawule ityala irhafu kunye nemirhumo, yaye ngokuxhomekeke komrhumo state. Iimpawu yentlawulo yeefizi karhulumente zigqitywa yintloko Code Tax 25.3.

Ukutshintsha ixesha elifunekayo ukuhlawula irhafu

Ukutshintsha ixesha yokuhlawula irhafu (ihlehlise, izavenge) - le nyewe ebalulekileyo kubomi werhafu. Ukusetyenziswa kweli lungelo kwenza ukuba ufumane indlela yokuphuma neemeko ezinzima okanye ephelelwe lithemba. Imiqathango yokuqala ezinjalo iinzuzo zerhafu apho imiqathango ye-Code Tax, iyohluka, ngokuxhomekeke kwiimfuno zesifundo unomdla wokufumana ilungelo lokutshintsha osikiweyo iintlawulo ezinyanzelekileyo. Emva ukufakwa kwesicelo lokunika amalungelo ezinjalo, ethe wasiqwalasela isicelo eso kwakunye ulwamkelo lwayo, ukuba ikhona, yabanjwa, kwakhona loyamano nenguqulo yamagama iba akunakwenzeka, kodwa kunokwenzeka kuphela ngenxa yeemeko ezinzulu. Kwenye mzekelo, uyakwazi ukulindela kokuphela kwexesha elichaziweyo ixesha zama ukuxoxa kwakhona. Oku kunokwenzeka, ngokuxhomekeka ekubeni werhafu uyihlawule ityala yangaphambili.

iziphumo

Ekubeni ingqalelo le miba ikhankanywe ngasentla, izinto neempawu amalungelo ezizodwa ukubonelela ngezavenge okanye deferment malunga nokuhlawula irhafu, kwaye kubalulekile ukuqonda ukuba ithuba kufuneka isicelo umsebenzi omninzi. Qiniseka ukuba isizathu ezifezekisayo iimfuno ze-Code Tax. Kubalulekile ukuba ilungise uludwe olupheleleyo amaxwebhu afunekayo, kufuneka siphaphele kungenzeka ukuba baza sixelwe ngamaziko afanelekileyo. Kubalulekile ukulandela imiyalelo yeziphathamandla, ngubani na igalelo ukulungiselela ithuba urhoxiso ukuhlawula irhafu.