Imigaqo esisiseko zobalo.

siseko yorhafiso - nto kodwa umthetho esisiseko, izimvo, amalungiselelo ezisebenza entsimini zobalo. Ngenxa yoko, nathi sithi ukuba imigaqo Ulwakhiwo lwenkqubo yerhafu lonke.

imigaqo Modern kweerhafu - yinto ebaluleke kakhulu ukuze kwakhiwe irhafu kunye nomgaqo ngokusemthethweni naliphi na ilizwe. Zonke yinqununu ukulungiselela ngokumisela inkqubo yerhafu umahluko ibe ezisezantsi ezimbini: imigaqo classical kweerhafu kunye sub-yesizwe. Imigaqo ye iqela lokuqala, irhafu enezigaba. Kuyaqondakala ukuba, ngokuxhomekeke ukwakhiwa kwenkqubo serhafu kuphela ngokusekelwe ukusetyenziswa yabo, loo nto ithathwa kangangoko. Imigaqo esisiseko kweerhafu ichazwa imisebenzi emininzi N. Turgenev, Ricardo, uAdam Smith kunye nabanye. Le migaqo classic kwamkelwa yokufana, ubulungisa, cheapness kunye lula.

Adam Smith ngexesha lakhe, imigaqo ezine ezisisiseko yorhafiso ziye zavela. Eyokuqala kukuba abemi naliphi na ilizwe kufuneka ukuhlawula iindleko kurhulumente, kunye ngamnye kunokwenzeka, oko kukuthi, malunga yokuhlawula amatyala alo. Umgaqo wesibini - werhafu ehlawulwa nganye iya ichazwe ngokucacileyo, kwaye naliphi na ityala aliqonde. Okwesithathu - nayiphi na irhafu kuhlawuliswa ukuya Mhlawuli ngexesha kwaye ngendlela elula kakhulu kuye. Umgaqo wesine - isixhobo rhafu kufuneka ezinjalo ukuba isuswe kucebisa berhafu, kancinci kangangoko ngaphaya Asikokungena wokulondoloza imali karhulumente.

siseko yorhafiso bohlulwa babe ngamaqela amabini, kwaye eyesibini - sub-yesizwe. On nesiseko sayo yonke ingqiqo irhafu, kwakunye njengoko iimeko ukusebenza inkqubo yerhafu ngokungqinelana uhlobo likarhulumente, ulawulo lwezopolitiko kunye amathuba kwisiseko kwezoqoqosho.

siseko yorhafiso Russian ezisisiseko sentlalo eziqulathwe kuMgaqo kwi-Code Tax. Nalu uluhlu lwazo:

1. Umgaqo kusemthethweni. Umongo nto kukuba wonke umntu unyanzelekile ukuba ahlawule imirhumo irhafu emiselwe ngumthetho. Ngexesha ukusekwa irhafu lisoloko kuthathelwa ingqalelo, nokuba kwamandla werhafu ukuba ahlawule irhafu.

2. Umgaqo non-calulo. Iintlawulo neerhafu akakwazi kwaye akufuneki babe calulo. Abanakukwazi ukuba isicelo ngokwahlukileyo ngokusekelwe zokugweba ngobuhlanga, ezentlalo, ezenkolo, zesizwe kunye nezinye ezifanayo. Makungaze naphantsi kwazo naziphi na iimeko kufuneka kungavunyelwa ukuseka izinga enomahluko imisebenzi kunye neerhafu, izaphulelo ezisemthethweni kuhlawulo lwerhafu , ngokuxhomekeke imvelaphi eyinkunzi, ubumi ngabantu okanye uhlobo ubunikazi.

3. Umgaqo kwezoqoqosho. Kuyabonakala ukuba imirhumo kunye irhafu kufuneka ngokwezoqoqosho uyagwetyelwa ngokwasemisebenzini, kwaye aliqonde.

4. Umgaqo isithuba esinye kwezoqoqosho. It sikuko into yokuba akwamkelekanga ukuseka imirhumo kunye neentlawulo ezihlambela isithuba esinye kwezoqoqosho. Oko kukuthi, kufuneka agcine intshukumo mahala kwemali, iinkonzo kunye nempahla ngaphakathi Russian Federation, kwakunye nezikhubekiso kunye nokuthintela imisebenzi yezoqoqosho kwabantu kunye nemibutho, nto leyo ekungavumelekanga ngumthetho.

Nabani ayikwazi kunyanzeleka ukuba uhlawule iimali kunye irhafu, kwakunye nezinye iintlawulo kunye nemirhumo, ukuba babe iimpawu iirhafu kunye nemirhumo, ezo ezibekwe yi-Code Tax, kodwa ke eneneni azinikezelwanga.

5. Le nkcazelo umgaqo kwengcaciso ngokwasemthethweni kunye nezolawulo. Kwinkqubo yokuseka rhafu kufuneka imiselwe zonke izinto zobalo. werhafu ngamnye kumele wazi ngqo ukuba luhlobo luni na iimali kunye irhafu, yintoni ukuze yaye xa kufuneka babhatale.