Izifundo irhafu: ingqiqo, iintlobo

ubudlelwane Irhafu zifuna inxaxheba inyanzelekile kwezi zifundo be ezahlukeneyo. ungakwazi kuba yintoni? Kule meko, umntu okanye umbutho ukuze bafumane newonga nxaxheba ngokomthetho rhafu?

Lithetha ukuthini ngumntu irhafu?

Izifundo irhafu (okanye zomthetho nezobudlelwane kwicandelo ukusebenza nezinyanzeliso intlawulo kwi mali karhulumente) - ke abantu ngokwendalo okanye ngokomthetho abo banelungelo inxaxheba ezahlukahlukeneyo kobudlelwane yerhafu, babe amalungelo kunye neemfanelo kwizenzo zomthetho nezolawulo RF kwinqanaba federal, kwingingqi okanye kamasipala .

Person niqinile okanye igunya ivame ngabalawulwa yerhafu kokuqala kokusebenza kwimicimbi yoluntu. Umzekelo, kokusayina isivumelwano contract kwaye ufumane imbuyekezo yona, ibe yokosulelwa iqela, njengoko umgaqo, kufuneka ukuba ukubala irhafu kwingeniso efunyenwe uze uhlawule ukuba le mali Russian . Ukongeza, umntu okanye inkampani ibe ngumthombo irhafu kwipropati - umzekelo, impahla. Hayi inxaxheba, ngaloo ndlela, kwimibandela basekuhlaleni, sekunjalo ezi zifundo lobudlelwane zerhafu. Kulo mzekelo - ngenxa yemithetho ethile yomthetho. isiqulatho kwabo lubekiwe kumgaqo-nkqubo werhafu karhulumente.

Kuxhomekeka eziphambili ngokubaluleka mthetho kwimigaqo bangaqalisa imirhumo ezintsha irhoxisiwe okanye ingalungelelaniswa ezikhoyo, kuba kuxhomekeka iirhafu ezithile kunye neempawu ukubala iintlawulo. Ngokumalunga eziliqela irhafu ekufuneka ihlawulwe abemi kunye nemibutho ukuba ibhajethi Russian Federation liya kusekwa yi iikhredithi ezibanjwayo.

Iimpawu eziphambili zale pravosubektnosti irhafu

Iingcali ziye ichonge iimpawu eziphambili umthetho werhafu. Okokuqala, le ubume kuthetha ukuba umntu okanye amalungelo kumbutho zomthetho nezibophelelo kummandla kwempahla kunye nobudlelwane yezolawulo, nto leyo inokunxulunyaniswa kwane- ekubaleni kunye nentlawulo, kubandakanywa iirhafu kunye nemirhumo, ingxelo iintlawulo kwi-mali federal.

ubuntu Tax kuthathwa ukubonakala umntu okanye umbutho ubume into lulawule irhafu kunye sentlalo kubo abo okanye neminye imilinganiselo uxanduva ngesigqitho irhafu. Njengoko umthetho, i elikhulu lemali umsebenzi kule nkalo ezi amaqumrhu asemthethweni.

Ntela (LE) kungathethathethwana iintlobo ngeentlobo nobuhlobo - kuba umqeshi okanye umnini-mhlaba, ikontraki, umthengi, umnini, umqeshi. abantu Natural, ke, kwiimeko ezininzi, kukho umthamo omkhulu amalungelo. Kodwa ukuya kangangoko unako ukuba ibekwe ku ikhontrakthi ezithile ungena kulo, okanye ubume, echazwe kuye imimiselo ezahlukeneyo.

Irhafu Russian engundoqo kunye nesimo somthetho lwezigqeba esekwe kwi-mthetho federal. Izenzo zomthetho zemimandla kunye kamasipala uya kuthi umiselwe iimpawu izinto ezithile irhafu - umzekelo, oko weeRhafu.

Abathathi-nxaxheba kobudlelwane zomthetho kwicandelo irhafu

Esiza kuxubusha ngayo ngakumbi isibakala apho be angamelwa kwi pravootnoshenijah irhafu kwizifundo ezahlukeneyo. Abathathi-nxaxheba kule yonxibelelwano efanelekileyo ngokungqinelana nomthetho ingaba:

• abantu ngokusemthethweni kwi ubume berhafu;
• abantu emzimbeni kunye amaqumrhu asemthethweni zingabameli irhafu;
• karhulumente kunye kamasipala ngamagunya;
• amaqumrhu extrabudgetary;
• imali kunye namaziko zemali.

Olu luhlu-nxaxheba ezinokuba kobudlelwane yerhafu, umgaqo, abaya kuthathelwa ingqalelo ezivaliweyo. Phantse nawuphi na umntu irhafu, indlela enye okanye omnye, kuya kusebenza kuyo nayiphi na iindidi berhafu zikhankanywe ngasentla.

Kubalulekile ukuqaphela ukuba onke amaqela nxaxheba zomthetho nezobudlelwane zerhafu angamelwa amaqumrhu amazwe apho ihambo imisebenzi kwi kummandla Russian Federation okanye, umzekelo, umnikazi nayiphi na ipropati eRashiya.

Iza kuba luncedo ukuqwalasela werhafu isimo esithile unxulumano kunye neemfanelo intlawulo eqhelekileyo, ezifana, ngokomzekelo, ingeniso kunye irhafu yezakhiwo.

Izifundo yerhafu yengeniso: i bokuqonda

Otshintshele le mali irhafu yengeniso? Kulo mzekelo werhafu engundoqo - LE (iqumrhu elisemthethweni). ngeendleko yerhafu yengeniso-mali ka-20% kufuneka kugqithiselwa zonke mveliso abasebenza DOS (inkqubo jikelele ukubunjwa izibophelelo intlawulo-mali ye-Russian Federation).

Ukuba niqinile, ke, wegqitha phezu titsh, uya kuhlawula irhafu yancitshiswa - 6% yengeniso, okanye 15% ye umahluko phakathi kwengeniso kunye neendleko phakathi kwisithuba soniko ngxelo. oosomashishini ngamnye musa ukuyihlawula imali umbuzo. Bona - ezi zifundo ze irhafu yengeniso abantu bendalo, ngokuxhomekeka ekubeni umsebenzi DOS. IP kwi USN, ke, ukuba irhafu ngezinga elifanayo naleyo amaqumrhu asemthethweni.

Otshintshele mali kwerhafu yepropathi?

isifundo irhafu unokuba isimo njengabantu ngokwasemzimbeni kunye mveliso. Nangona kunjalo, le mali ibalwa yohlobo Mhlawuli elowo kwimigaqo ezahlukeneyo. Ukuba umntu ezifanelekileyo irhafu - werhafu na ubume abantu emzimbeni, imbopheleleko intlawulo ibalwa kwipropati, leyo yipropathi ngummi, ngokusekelwe yakhe inventri kunye nexabiso uluhlu ngokungqinelana neSahluko 32 Code Tax. Ngenxa yoko, irhafu yabantu esemthethweni ixhomekeke kwizibonelelo zeSahluko 30 yeKhowudi Tax.

Umbutho njengesifundo yerhafu yengeniso, jikelele, ahlawule imali, nto leyo ebalwa ngokusekelwe kwixabiso umndilili into. Kwaye ngoku ngokuqinisekileyo hayi umahluko kuphela indlela kwiPalamente ukuze kulawulwe kwerhafu yepropathi kumntu ngamnye kunye amaqumrhu asemthethweni. imigaqo eyahlukeneyo zokubala zombini izibophelelo intlawulo, inkqubo yokwenza imali kule mali.

Umlinganiselo nemisebenzi amaqumrhu asemthethweni kunye nabantu bendalo njenge izifundo werhafu

Ngenxa yoko, amaqumrhu asemthethweni ziyafuneka ukumisela isixa kwerhafu yepropathi ngokwabo. Kuba abemi umsebenzi owenziwa yi-Federal Tax Service of the Russian Federation. Loo Ipateni, isimiso, nayo uphawu nezinye iirhafu ezininzi. Umzekelo - umntu ehlawulwa emva kokufumana ingeniso yorhwebo, ibalwe ngokwakho. Kwaye xa kufikwa kwirhafu yengeniso kwi lomvuzo ummi - isibophelelo ukuqonda ixabiso layo kunye nentlawulo-mali eyabelwe kumqeshi. Le ezincinane luqinisekiswa kukuba uluhlu lwe imisebenzi ebekwe kwi amaqumrhu asemthethweni njengezifundo irhafu, njengoko umthetho, ezinkulu kunalowo esikhethiweyo malunga kubemi.

Umongo zesifundo kobudlelwane irhafu, singakwazi kwakhona bafunde nkcukacha into yabo.

Yintoni into le rhafu?

Phantsi enjalo baqonda asethi, ingeniso okanye ingeniso labantu ngokwasemzimbeni okanye imibutho ukuba abe nexabiso ezithile ngokuxhomekeke kwimimiselo komthetho werhafu. Kwimeko irhafu lo mhlaba kukuba ingaba impahla. Kwimeko imisebenzi yorhwebo - ingeniso evela kwintengiso yempahla okanye ubonelelo ngeenkonzo. Irhafu ihlawuliswa kuyo inkoliso yabo phantsi Ipesenti - ngokungqinelana isantya, echazwe ukuba into ethile yomthetho.

Into kunye nomxholo irhafu - iikhonsepthi ezinento omnye komnye. Into yesibini othwala yokuqala, nto leyo, kugqiba ubume njengesifundo esi zomthetho iqela. Ukuba into urhafiso yepropati egcinwe ngomnye umntu okanye umbutho ilahlekile okanye lalithabatha ngenxa imicimbi zorhwebo, yaye abayi kuba phantsi nemfanelo yentlawulo.

Into ndaba elements njani irhafu

Kusenokwenzeka ukuba kuqatshelwe ukuba kunye into nangokuxhomekeke inkqubo yerhafu kukho iqela nezinye izinto. Angala: izinga isiseko ubalo xesha, inkqubo kunye ngokwemiqathango intlawulo. Kwakhona njengenxalenye irhafu, abajongwa iinzuzo emiselwe kuye. Onke amacandelo izibophelelo intlawulo abemi kunye nemibutho ukuba ibhajethi Russian Federation ezimiselwe ngumthetho karhulumente.