Irhafu zentlalo ehlanganisiwe (UST)

Irhafu kwezentlalo munye werhafu federal ye-Russian Federation. Yena wabekwa kwi mali federal, kwakunye ezahlukeneyo iimali non-mali kwinqanaba likarhulumente kulo. Ezi mali amelwe kwi Fund Social Inshorensi, Pension Fund, i-inshorensi yezonyango enyanzelekileyo. Le rhafu yenzelwe kuqokelela izixhobo ekujoliswe kulo ezifunekayo lokuphunyezwa kaRhulumente pension kunye nokhuseleko lwezentlalo unyango oluntu. UST wabonisa ngokusebenzisa kwezentlalo umsebenzi irhafu.

inombolo Umthetho 212-FZ yomhla Julayi 24, 2009, kwakugqitywa kwelokuba ukususela ngoJanuwari 1, 2010 intloko liyayeka ukuba isiphumo 24 UST. Oku kuthetha ukuba kuhlawulwe ekubhataleni irhafu lwentlalo emanyeneyo liye lathatyathelw iintlawulo zemirhumo mandatory kwi Insurance Fund Social kunye Pension Fund, kwakunye TFOMS kunye FFOMS.

Phantsi kwalo mthetho, amazinga igalelo baye bahlala litshintshe ukususela ngoJanuwari 1, 2010, ngoxa ukususela ukususela ngoJanuwari 1, 2011 landa nge-34%, i-26% ziintlawulo-inshorensi pension esisinyanzelo. iminikelo inshorensi ihlawulwa kwingeniso iyonke yonyaka ukuba ayidluli 415 lamawaka engange. Loo inkqubo kweentlawulo inshorensi mandatory nga ngokuphawulekayo ukwandisa izinga pension. Ngelo xesha pension efanayo emva kweminyaka amathathu iintlawulo zemirhumo ezibaxhobisayo ayikho ngaphantsi kwe-40% ye-kwinqanaba lomvuzo.

Hlawula single irhafu zentlalo abo abahlawuli berhafu abafuna ukwenza iintlawulo zabantu physical zokusebenza kwakunye berhafu ukuhlawula imali yabo kwi UST. Iqela lokuqala luquka amaqumrhu asemthethweni, abantu bendalo babhalise oosomashishini ngamnye , nokwenza iintlawulo kwemivuzo kwabanye abantu, ngokunjalo abantu emzimbeni yesiqhelo (abemi). Abantu abangahlawuliyo kulo mzekelo izinto njengabaqeshi.

Esibumbeneyo irhafu zentlalo, ngokutsho Amanqaku 235 236 lomGaqo-Code Tax kufuneka ihlawulwe imibutho ukuba ahlawule imbuyekezo kubantu phantsi komthetho yoluntu, izivumelwano yabasebenzi kunye copyright, ngaphandle intlawulo yomvuzo koosomashishini ngamnye.

irhafu zentlalo ehlanganisiwe Kuya kuhlawulwa emva enikezelwe iphetshana lokubuyiswa kwerhafu phambi ngoMatshi 30, kokuphela ezayo kwexesha ingxelo. Ikopi ukumiselwa oko kwayo kuyimfuneko ukuze unike FIU ndawo umzimba isikali phambi Julayi 1 kunyaka olandelayo xesha lengxelo yi-UST.

irhafu zentlalo ehlanganisiwe Kuyinto kuxhomekeke ukuvuza abaqeshi ehlawulwa abantu iindidi ezahlukeneyo kwezivumelwano kunye, ukongeza, iintlawulo zenziwa kwiimvumelwano zabasebenzi.

iinzuzo zerhafu serhafu wentlalo ngaphandle kwezi meko zilandelayo. Baxolelwe ekuhlawuleni Isibonelelo rhafu kwingeniso abantu bendalo kunye nembuyiselo ikhefu elingasetyenziswanga,-inshorensi phantsi kwesibophelelo inshorensi yezempilo. Ukongeza, kungekhona phantsi UST ezo ntlawulo, ezo ezingafanelekanga enxulumene itsalelwa kwimeko yerhafu yengeniso, ingeniso kunye nenkcitho abantu abakhubazekileyo kuzo zonke amaqela amathathu (I, II kunye III).

UST kunye nokusasazwa kwayo zigqitywa kwiSiqendu 241 of Code Tax. Ezi zixa-ezingekho phantsi ngokuhlahliswa, ekubhekiswe kuyo kwiSiqendu 238, kwaye iinzuzo - kwiSiqendu 239 Tax Code. kanye Inkqubo yokubala kunye nentlawulo nemihla emiselweyo kwiSiqendu 243 kweKhowudi Tax. Izixa ezihlawulwa ngokwahlukileyo lwabiwo-mali federal kunye nemali yabucala kwipesenti efanelekileyo isiseko serhafu.

Imali ehlawulelwa sotsstah, kunciphise self-Mhlawuli kwi mali ngeenjongo iindleko ze-inshorensi yasekuhlaleni. Imali ezihlawulwa mali federal kungancitshiswa kwimali abangahlawuliyo ye-inshorensi ukuba ixesha elifanayo kwi-inshorensi pension, ngokwezi ntlawulo ebekwe ngumthetho № 167-FZ ngomhla we-15 Disemba 2001 "Kwi-inshorensi yesinyanzelo yomhlalaphantsi."

Kule nyanga, rhafu kufuneka ukubala iintlawulo kwangaphambili for UST iintlawulo inkulu eliqokelelweyo ukususela ekuqaleni afanelekileyo kwisithuba yerhafu phambi kokugqitywa nyanga.