Iirhafu Local kunye nemirhumo baziswa ngayo imizimba? iirhafu Local kunye nemirhumo kwi Russian Federation

umthetho Russian inikeza federal, urhulumente wengingqi zerhafu. ubhaliso lwabo kufuneka kwenziwe lwabiwo-mali olufanelekileyo. A indima ebalulekileyo kurhulumente yenkqubo yemali xa iyonke, ngokunjalo kwiingingqi ezithile kunye noomasipala bedlala iirhafu bengingqi. Ngubani obenza? Ziintoni iimpawu yokubala yabo kunye nentlawulo-mali?

Ngubani wazisa iirhafu yasekuhlaleni?

iirhafu Local kunye nemirhumo kwi Russian Federation esekwe yi-Code echaphazelekayo kunye nezenzo olumisiweyo loomasipala - iiyunithi yolawulo-sendawo self-government. Kuyafuneka ukuba ihlawulwe kumaqumrhu zorhwebo kunye nezinye zomthetho nezobudlelwane, ngaphandle kokuba kulawulwa ngenye ngumthetho. iirhafu Local kunye nemirhumo baziswa, kwakunye inyathelo stop, ngoko kwinqanaba federal, kodwa iinkcukacha eziyimfuneko ukuze kakuhle yenziwe ngabasemagunyeni kamasipala. Yintoni kanye lingakhankanywa nabaculi? Ngokungqinelana kunye namalungiselelo iKhowudi Tax, oomasipala banelungelo lokulawula:

- ixabiso rate;

- oda kwintlawulo yeefizi;

- ngokwemigaqo yokhutshelo yerhafu yobuncwane.

Noko ke, le iinkcukacha usebenza kuphela xa amalungiselelo afanelekileyo iingongoma data ayikalungiswa kule Khowudi. iirhafu kunye nemirhumo engabandakanywanga isenzo yezomthetho federal Regional kwaye abanakho ifakwe. Nangona kunjalo, i-Code inokumiselwa kolawulo ezikhethekileyo irhafu, kwakunye uhlengiso apho ihlawuliswa.

iirhafu Local emizini phantsi kolawulo federal

Ezinye nkcukacha kwi izibophelelo mali ezichaphazelekayo lokuba eMoscow, eSt Petersburg Sevastopol. Isibakala sokuba le imizi kwi kolawulo federal. Ngoko ke, lo gama iirhafu zasekuhlaleni kunye nemirhumo ebiqaliswe lonke Russia ngoomasipala, eMoscow, eSt Petersburg Sevastopol iintlawulo esihambelanayo zicwangciswa izenzo banayo isimo lwengingqi.

Ziziphi iirhafu bendawo?

ezilandelayo yokwahluka zentlawulo kuchaziwe kumthetho we-Russian Federation, ngomhla lo mbuzo:

- tax Land;

- imali efanele ebizwayo kubantu.

Cinga zombini nkcukacha irhafu ngokweenkcukacha ezingakumbi.

tax kumhlaba

irhafu yomhlaba lilawulwa kwiSahluko 31 Code Tax. Makhe sifunde imeko lo mthombo eqaphelekayo amalungelo ezinxulumene ngqokelela.

irhafu Land sihlawulwa kuphela ngabo amaqumrhu asemthethweni leyo baqhube imisebenzi kwi kummandla kamasipala othile. Werhafu kule kunokwenzeka:

- abantu ngokomzimba;

- SP;

- umbutho.

Le header kugqiba kokuvela isibophelelo ukuhlawula intlawulo efanelekileyo nebhajethi kula maqumrhu - ubukho kwi ubunini okanye ukusetyenziswa esisigxina zorhwebo komhlaba. Ngokuphathelele kwiindawo engena, umzekelo, imali efanayo - werhafu iya kuba inkampani yolawulo. Ukuhlanganisana ngelo xesha kuya kuhlawulwa ukusuka asethi ezigcinwe yi-mali.

Akuyomfuneko ukuba ahlawule umbutho irhafu yomhlaba, abantu emzimbeni kunye noosomashishini abasebenzisa sayithi ngokuthi ilungelo ukusetyenziswa ukulwa qho ongxamisekileyo, okanye wayikrazula umyalelo. Yinto eyaziwayo nje izinto zobalo:

- kwimimandla zithathwa ngokusemthethweni ejikeleza;

- iindawo apho ibekwe izinto ingakumbi ezixabisekileyo bezenkcubeko elilifa lethu, kuquka ezo ziqukwe kuluhlu efanelekileyo yamazwe ngamazwe;

- iindawo apho kukho kwimbali nenkcubeko oovimba, ngokunjalo izinto lemveli zakudala;

- intsimi zifakiwe kwi Forest Fund;

- iindawo, apho ibekwe phezu kwintsimi amanzi karhulumente njengenxalenye fund oluhloniphiweyo.

Isiseko serhafu lokuzifumanela umhlaba

Isiseko lohlobo yokuqokelela mbandela libhalwa njengexabiso cadastral komhlaba ekuqaleni konyaka, nto leyo ixesha werhafu. Ukuba ndawo lufakwa kwi-akhawunti in Rosreestr kulo nyaka, isiseko oluhambelanayo lwabalwa ngokususela yexabiso cadastral lwepropati ngexesha lobhaliso kwelo sebe.

Kubalulekile ukuphawula ukuba umbutho kufuneka amisele isixa isiseko serhafu ngokwakho. Umthombo ukuze bafumane izalathisi efanelekileyo kufuneka ibe iinkcukacha zibandakanyiwe kule cadastre imo izindlu. Njengenxalenye isiseko serhafu kufuneka ibe khona kwisiza ngasinye, ezizequmrhu ngumbutho okanye lisebenzisa rhoqo. Ngokufanayo, SP kufuneka ziphawule Inani elifanayo ngokwabo - kuba sites abachaphazeleka ngqo kule misebenzi zoshishino. umthombo weengcombolo ngelo xesha kuya kuba cadastre karhulumente.

Ngenxa yoko, uhlahlo lwabiwo-mali bengingqi ngohlobo ekubhataleni irhafu yomhlaba ubume bantu kufuneka ibalwe ngokuzimeleyo. Kubo, lo msebenzi wenziwa yi isakhiwo lwengingqi Federal Tax Service ngokusekelwe inkcazelo enikwa ngendlela inter-arhente zokubambisana Rosreestra.

ixesha Irhafu kunye accounting ngenxa irhafu yomhlaba

iirhafu Local kunye nemirhumo baziswa, njengoko sibonile ngentla apha, kwinqanaba komthetho federal. Kwakhona achonge iimpawu eziphambili izibophelelo efanayo mali. Ingakumbi - irhafu kunye namaxesha ingxelo. Kuba umhlaba ixesha irhafu Ukufumana - ngonyaka wekhalenda. Ingxelo - ezimbalwa: 1, ikota, isiqingatha, yaye kwiinyanga zokuqala-9. Kodwa kuphela kwimibutho abarhafi. abantu Physical akakwazi ziwuthathele ingqalelo lo isici. Njengoko kunjalo kunye namanye imirhumo ezininzi kunye irhafu olubonelelwa ngumthetho we-Russian Federation, abasemagunyeni kamasipala okanye izakhiwo ezifanelekileyo kwizixeko ezibalulekileyo federal uyakuba nelungelo ukuba ukumisela Ixesha abebesiya.

Izinga ngenxa irhafu yomhlaba

Ngenxa yoko, izinga apho irhafu yendawo kwirhafu kunye nemirhumo, ubeka umasipala. Okanye, kwimeko eMoscow, eSt Petersburg Sevastopol, igunya lowiso mzi federal. Noko ke, kwinqanaba le-Code Tax ingalungiswa ukunciphisa ixabiso layo.

Umzekelo, umlinganiselo ekuthethwa, ayikwazi ukuba ngaphezulu kwe-0.3%, kuba amaziko ndidi zilandelayo:

- abo bahlobene kwiindawo ezisetyenziswa kwezolimo;

- abo esetyenziswa ukwakhiwa izindlu;

- kwezo amacandelo kwezibonelelo zobunjineli ezinxulumene nezindlu kunye nezintsonkothileyo yoluntu (ngaphandle isabelo somhlaba asisiso izindlu kunye izinto ehambelana);

- isetyenziselwa ukuziphatha uqoqosho lweli lizwe;

- abantu ababandakanyekayo ukuze iimfuno zokhuselo umda, ngenxa amalungiselelo imithetho ngasemva.

Izinga ayikwazi kuba mkhulu kwe-1.5% yezinye iindidi yamacandelo.

irhafu komhlaba koomasipala eMoscow

Ngokuphathelele kwenkcazo parameter irhafu umhlaba kummandla Moscow, kwezinye iimeko izinto ngendlela eyahlukileyo. iirhafu Local kunye nemirhumo kwi isabelo sebhajethi eyinkunzi Russian lukhulu, kodwa abasemagunyeni eMoscow unelungelo lugunyaziswe ukuqokelela iintlawulo ezinxulumene nezakhiwo kamasipala, apho akhiwa phakathi komzi. Oku kukhatshwa ukusekwa irhafu neenkalo correlative kunye udidi site, yaye indawo yayo eMoscow.

Ukuhlawulwa kwerhafu komhlaba

Ixesha isakhelo apho kufuneka zitshintshelwe irhafu mali zasekuhlaleni kunye nemirhumo, kuquka naleyo uhlawule abanini bomhlaba azimisele kwinqanaba yomthetho kamasipala okanye imithombo yomthetho, ekhutshwe yi abasemagunyeni eMoscow, eSt Petersburg Sevastopol. Kwezinye iimeko, iintlawulo lungabandakanya ukudluliselwa ukuya imprest mali.

Kungabi semva kwe Februwari 1 kunyaka olandelayo irhafu, umbutho, apho ekubhataleni irhafu ingqalelo kufuneka angenise FNS isibhengezo kwifomu emiselweyo.

Ukudlulisela imali epheleleyo werhafu kufuneka iqokelele phambi-1 Novemba kunyaka olandelayo ixesha werhafu.

Irhafu yepropati labantu

iirhafu Local kunye nemirhumo ke iintlawulo ezibizwayo ukuba abantu abangabanini ezithengiswayo zokuhlala. Ngokumalunga neentlawulo yabo mali kukho iqela lemisebenzi esemqoka.

Into yokuba kude 2015 elinediski izibophelelo mali abemi kufuneka ukuba aqhubeke ngaphandle, ngenxa yokuba bokubala imali irhafu ngokwesiseko yexabiso inventri ye-propati. C 2015 uluhlu nd izikhombisi lukhona kwisakhiwo i "othi" collection calculus. Kulindeleke ukuba ngowama-2019 baya kusetyenziswa ngaphandle kuthathelwa ingqalelo ixabiso inventri yesikolo.

Kuthetha ukuthini? Kwengalo yomthetho, sisebenza kude 2015, kucingelwa ukuqokelelwa ebuncwaneni ngokomyalelo 0.1-0.3% (ixabiso ethile eqingqwe imithetho kamasipala okanye isixeko federal) loMthetho inventri iindleko zokuhlala kunye nezindlu eziphantsi ngabemi. Irhafu ngokususela sikhokelo Isalathisi efanelekileyo akafuni kuthetha imithwalo ezinkulu zemali abemi nomba wokuphunyezwa izibophelelo mali.

Enye into, xa umrhumo propati kubalwa ngokususela kwixabiso cadastral lwepropati. Inyaniso yokuba Kucingelwa kufutshane ubuninzi emarikeni. Ngaloo ndlela mhlawumbi kwandisa umthwalo kwibhajethi mntu yomrhafi ngokubonakalayo kule nkalo nokwenza isinyanzelo karhulumente.

Noko ke, de-2019, umthetho Russian unika ithuba lenguqu apho ukubalwa yokufumana wesiza, kwelinye icala, ijonge ukubandakanya kwi "indlela" yaloo rhafu, njengoko sibonile ngentla apha, naye yokusebenza inventri - ngale ndlela okanye omnye, kuya kunciphisa ixabiso elililo intlawulo. Kwelinye - kwizenzo zomthetho ze-Russian Federation imithetho eqwalasela ukuzibophelela mali, ezibanjwayo ezisisigxina. ukubaluleka kwabo kwangaphambili, kuqala, uhlobo oluthile impahla, kunye, okwesibini, indawo yayo.

Ngenxa yoko, ukunyuka umthwalo werhafu kwi abemi, abangabanini nemihlaba yokuhlala, kulindeleke ngcembe. Ukongeza, kwiimeko ezininzi, ubukhulu ukutsalwa olubonelelwa ngumthetho lwanele ukuqinisekisa ukuba lo mntu uvakalelwa ngokwezimali ngenxa imfuneko ukuzalisekisa izibophelelo kurhulumente.

Njengoko kunjalo kunye ilizwe irhafu, irhafu ngoqokelelo irhafu kubantu kufuneka sizimisele kwinqanaba le abasemagunyeni kumasipala okanye elingqamene kwisixeko onentsingiselo federal. Noko ke, iinxalenye i "indlela", nto leyo ethatha ingqalelo, kuqala, kodwa ixabiso inventri, yaye okwesibini - ukutsalwa iya kumiselwa ngumthetho federal.

Formula irhafu

Ngoko ke, ixabiso kwerhafu yepropathi ngabantu ugqibe:

- ixabiso cadastral le into, kwaye ngo-2019 - yinxalenye ye-inventri;

- indawo yokuhlala;

- nokhunye;

- ekwavunyelwana a iirhafu ezithile kummandla.

Qaphela ukuba uninzi lomsebenzi ekubaleni abasemagunyeni rhafu kufuneka aqhube FTS. Abemi jikelele akukho mfuneko yokuba bafunde nezo kwifomula kuthethwa.

Ngoko ke, siye safunda indlela irhafu zasekuhlaleni kunye nemirhumo baziswa, ingqwalasela iimpawu eziphambili iintlawulo kwipropati ilifa ilizwe, kwakunye neefizi abanini propati. Ezi zibophelelo lwabemi nemibutho zibaluleke kakhulu ngokubhekiselele nozinzo mali zasekuhlaleni. amagunya kamasipala, ngenxa yeemeko zentlalo nezoqoqosho, ukuze ke ngoko ngokuzimeleyo ukunyenyisa iqondo umthwalo ngokwezimali berhafu, ukutshintsha izinga okanye umyalelo ukuhlawula iifizi.