Taxation - yintoni na le nto? Izinto zobalo

Onke amashishini ekuphumezeni imisebenzi lijongene practice yerhafu. Ngoko ke ukuba ishishini ophumelelayo echasene nomthetho osebenzayo, kufuneka uqonde ngokucacileyo kungekuphela nje undoqo le ngcamango, kodwa likhona -nkqubo karhulumente yokucwangcisa. Kwinqaku ngezantsi siza kuthetha iziseko kwenkqubo kunye neminye imigaqo emayilandelwe ngoosomashishini ukufunda nokubhala.

Eli zobalo

Bambalwa abantu abaziyo ukuba urhafiso - igama wamandulo, nezwi kwakuthetha ngaphambili umbingelelo, abasebenzi khoboka, nkqu amaxhoba emfazwe. Ukususela kwixesha lakudala, kaNondyebo kaRhulumente zizizalise kwakhona ngeendlela ezahlukeneyo, ngasendleleni, akusoloko ukuze kuncedakale abantu. wavele Wonke ummi eyomeleleyo ukuhlawula irhafu kurhulumente ngenxa yokuba ungenza ukuziphilisa bona kunye neentsapho zabo kummandla.

Kodwa ngokuhamba kwexesha, ingqiqo yobulungisa kuluntu liye lakhula, yaye urhulumente lifikile ukuqonda iindlela enobuntu ngakumbi yaye kulawulwa ukuba niwuzalise mali zawo. Namhlanje, ke ngoko, irhafu - ayikho nje irhafu ekomelezeni-mali karhulumente, ukuba kukuzimisela andizincini kumaqumrhu zoshishino. Ngoko ke, phantse sonke uyakuqonda oko uhlawula imali kwi-Ofisi kaNondyebo.

Namhlanje, into yokubizwa kweerhafu - yiyo nayiphi na ipropati kunye inxalenye ixabiso apho usomashishini okanye nawuphi na umntu ofumana ingeniso efunekayo ukuze ahlawule kurhulumente. Nangona intlawulo mandatory kwindlela yokwenziwa komsebenzi, kwiimeko ezininzi, le nkqubo kwenziwa ngokuzithandela, nto leyo ibonisa ukuba umgangatho ophezulu wokuqonda esemthethweni yabemi mihla.

siseko yorhafiso

Taxation - oku zibunjwe, zilawulwe kwisixokelelwano esibanzi karhulumente, leyo isebenza umthetho. Ngoko, kwi Russian Federation isebenza eziliqela imigaqo, okuhambelana iziko kwezoqoqosho:

1. Jikelele. Oku kuthetha ukuba isibophelelo nizalise zengcebo yonke, abantu kunye amaqumrhu asemthethweni bazifezekisayo iimfuneko ze-Code Tax. Akukho ntela calulo asiyi definition.
2. Equality. Isihlabo werhafu isasazwa ngokungqinelana izakhono lwequmrhu ngamnye kwaye kulawulwa iingenelo.
3. Kucaca. It watolika umthetho ngendlela engqinelana, ngoko Mhlawuli ngalinye ungafumana ulwazi ngokwabo kwi-Code Tax.
4. Kusemthethweni. Urhulumente ubonelela eziliqela izizathu apho umntu unyanzelekile ukuba ahlawule isabelo inzuzo kwi-Ofisi kaNondyebo.

indlela irhafu

Taxation - nkqubo leyo kulawulwa yi-nkqubo karhulumente kumacala eziliqela ngaxeshanye. Enye yezi ndlela yokubala yomthwalo werhafu kwi kwezolimo. Le yokugqibela utshintsho onamandla amazinga karhulumente ukuba ukutshintshatshintsha ngokuxhomekeke utshintsho ubungakanani kwisiseko mali. Kulo mba, irhafu kunye irhafu - yinkqubo eqhubekayo lolawulo nomthamo kaNondyebo. Ngoko ke, ekunokuthiwa nkqubo yezemali zezi zilandelayo:

• Equal. Oku kuthetha ukuba iqumrhu ngalinye ishishini siwiswa ungubani na olunye uxanduva. Okwangoku, phantse awusetyenziswa kuba iphelelwe.
• Kuchaswa. Lubonakala ngokuba ukuhla kwesantya irhafu ngokungqinelana ukwanda ledatha kaNondyebo. Lidla ngokusetyenziswa xa inqanaba mali ixhomekeke mali ichazwe ngokucacileyo, hayi kwinqanaba lemivuzo ephantsi labemi belizwe.
• Nokuqhubekayo. IZenzo emva kuchaswa, lisetyenziswa kwi Russian Federation.
• Esihlelwe. Lubonakala ngokuba rate caba kuyahlukana nedlela Dynamics inqanaba ingeniso lwamaqumrhu zoshishino.

iintlobo zerhafu

Injongo zobalo - lilawulwa wemvula ye kaNondyebo kaRhulumente, ngoko ke umbutho yenkqubo kunye nophuhliso lolwazi ngokusemthethweni kuluntu kukho zonke iintlobo ezintsha izityholo karhulumente, apho zahlulwa ukuba zibe iintlobo zeHPV zingonobangela. Phakathi kwezi zinto zilandelayo:

1. Ngu indlela yokuhlawula: ngqo (ngokomlinganiselo kumgangatho ingeniso) kunye ngqo (wabonisa njenge eyongeziweyo kwamaxabiso eemveliso, ejongana abathengi). Kwakhona, xa kusenziwa, inkqubo yerhafu lula (a ulawulo ekhethekileyo kumashishini amancinci).
2. Ngomhla we-nkcukacha yosetyenziso: jikelele (ngokurhafiswa ukuxhasa iinjongo zesizwe), ezithile (ukuba kugxininiswe imxinwa coverage - umzekelo, xa ukuhlawula irhafu olungokuveza amafutha eyele-mali yendlela).
3. Ngokutsho ukusasazwa lezihlalo: yoluntu (ihlawulwe kwi eyodwa iinkonzo igunya lwemali karhulumente) kunye zasekuhlaleni (ajolise ekufikeleleni iindleko intra-character).

umsebenzi tax

Taxation - indlela yokusebenza gqolo ukuba enze iqela lemisebenzi:

1. imisebenzi Fiscal. Kuyinto esisiseko kwaye ikwiphulo wolawulo kunye nokusekwa kwe-mali kaNondyebo kaRhulumente ukuqhubela usasazo echanekileyo efanayo ngokumalunga neemfuno zasekuhlaleni.
2. imisebenzi Distribution. Kwakhona okuthiwa kuba wenza umsebenzi ukulingana phakathi inxalenye ezahlukeneyo yabemi. Ngamanye amazwi, inxalenye igalelo kumaqumrhu zoshishino kule bhajethi yabelwe ukuhlawula iindleko iindidi abuthatha oluntu.
3. imisebenzi Regulatory. Ikwagcina ulungelelwano phakathi kwiinkqubo zoqoqosho ngaphakathi kurhulumente, kwakunye nemali engapheliyo ukuvala izikhewu zemali kwicandelo elithile likarhulumente.

Kakuhle eli umgaqo-nkqubo werhafu lweshishini

Kuba usomashishini le into yokubizwa kweerhafu - kuba imali yakhe zuza, ngoko sabelane, njengokuba umthetho, engenaso enqwenelekayo. Ukuze kuncitshiswe iindleko nokuphelisa ukutyeshelwa imingcipheko komthetho, iziko loshishino kubalulekile ukukhetha umgaqo-nkqubo werhafu abanobuchule. Le isethi amanyathelo ekufuneka ilandelwe ngethuba ukuphunyezwa imisebenzi.

Xa lasungulwa-nkqubo yerhafu nkampani iquka kwiindawo ezilandelayo umsebenzi iziko loshishino:

• Okokuqala kufuneka ukuchaza umthwalo kunokwenzeka umthwalo wezimali, ngakumbi - ngombono umsebenzi wayo;
• xa kufuneka isigqibo ukucwangcisa kunye olusikiweyo intlawulo izibophelelo ibhajethi leyo iya kuba ingenankathazo ekwenzeni ngexesha ngaphakathi sikhokelo imithetho ekhoyo;
• e kubalulekile ukucinga malunga nemiba utyalo-mali, kunye nolwazi-nkqubo ukwabiwa yenzuzo net ubuncinane (ukuba mazingabhidaniswa kota, ingeniso phambi kokuba irhafu - yingcamango eyahlukileyo kancinane, kodwa loo ngezantsi).

Isihlabo irhafu lweshishini

umthwalo Tax okanye umthwalo, njengoko kuthiwa ngokuqhelekileyo, lulwahlulo imali ehlawulwa amashishini lweshishini namali ubunzima iyonke ingeniso efunyenweyo xesha lokunika ingxelo. Oku mhlawumbi udaba ethe phakathi koosomashishini ngenxa nje yokuba akakhathali oosomashishini, abakulungeleyo ukuhlalela (patent) inkqubo lula intlawulo nezibophelelo karhulumente. Patent irhafu - inkqubo eyodwa, indawo inani zerhafu (tax yengeniso, VAT kunye isibophelelo kwipropati), kwaye kakhulu lula imisebenzi ngumrhwebi.

Ke ezinye amaqumrhu, kufuneka basoko belwakhele umkhanya uxanduva lulwahlulo umthwalo werhafu xa kuthelekiswa ingeniso, iindleko yentengiso kunye ixabiso elipheleleyo lempahla inxaxheba kwimveliso. Kwimeko apho kukho inani elikhulu imveliso kufuneka zibhekiselele ukuqaliswa kwe-nkqubo yerhafu ngempumelelo ngakumbi kwishishini.

Indlela ukwenza isicwangciso yerhafu ngempumelelo

Ayizizo zonke nkampani kufuneka kumanyathelo ukuphucula isicwangciso werhafu. Ngokufuthi, le nkqubo usebenza kuphela ezo amaqumrhu ukuba ahlawule yobhedu emkhumbini wokulondoloza imali karhulumente ngaphezu kwesinye kwisithathu ubungakanani ixabiso ukwenzela iimveliso zayo. Ukususela kulo mzekelo, hayi nje ukuba ulahlekelwe isabelo enkulu ingeniso umnatha, kodwa izibonelelo oyichitha ngenyanga-asethi eziphelelwe lixesha. Ngapha koko, ingeniso phambi kokuba irhafu - oku ubuninzi dimensionless, kwaye ithambekele ukuphelisa kuyo mzuzu kakhulu ezingalindelekanga, ingakumbi xa umgaqo-nkqubo yezemali abangafundanga kwishishini.

Ngoko ke, kubalulekile ukuba ukuhlola cala-nkqubo kulandelwa yinkampani. Oku kuthetha ukuba kuyimfuneko ukumisela intsalela ukubandakanyeka ekuvelisweni imali yayo, ukuvavanya iingozi eziya kwi ukuphikisana naloo mthetho ngoku, kwakunye qualitative yovavanyo ukuphunyezwa kwesi sicwangciso xa efundisa, ngenxa yokuba kaninzi asithotyelwa kunye nazo zonke izinto zawo.