Ulwahlulo yangoku yerhafu Russian

Ukuhlelwa irhafu - na irhafu systematization isandi ngokwenzululwazi ziyangqinelana omnye ngokusekelwe a phawu ezinxulumeneyo. Umzekelo, kucalulo we Russian Federation of irhafu ijonge ukuphucula imisebenzi kwimvisiswano malunga nokumiselwa kunye nokuphunyezwa kwe-mali, ukuqinisekisa ulawulo ngendlela kunye ngempumelelo kwindlela yokuhanjiswa irhafu, xa kuthelekiswa parameters yerhafu iingingqi, uphuhliso lweendlela rhafu kunye namaqhinga ezisekelwe kwizigaba ezithile zophuhliso lwentlalo noqoqosho kuluntu.

Iimpawu zokuhlela olwabiweyo ezi nangengqwalasela imiqathango esebenzayo, apho umahluko irhafu, kunye zigqitywa nesisekelo irhafu njengoko buyinto kwezoqoqosho.

Ulwahlulo yangoku i-Russian Federation of yerhafu iquka umahluko phakathi kwabo phezu zizathu zilandelayo kwaye iqulathe amaqela yokuhlela zilandelayo zerhafu:

1. Ngokusekelwe indlela zokususwa irhafu yohlulwe ngqo nengxelo-ntetho. Okokuqala - zezo ihlawulwa ngqo berhafu, abanako ke mayize kwabanye. Ezi iirhafu ezinxulumene ngqo umsebenzi zoqoqosho kwisifundo esithile kwaye la mayeza aselwa ngohlobo olululo irhafu yengeniso, impahla yakhe, irhafu yengeniso kunye nabanye. Irhafu ezibekwe ngohlobo iintlawuliso ezongezelelweyo neendleko iimpahla kunye neenkonzo ezikwenza up iqela irhafu ngqo. Ezi ziquka iirhafu nerhafu yezonwabisi, imirhumo ezahlukeneyo, nomthetho, VAT kunye irhafu yokuthengisa.

2. Ucalulo le Russian Federation of irhafu kwisifundo zobalo ubonelela ulwabiwo irhafu abantu (ingeniso, umzekelo) ukuba amaqumrhu asemthethweni (yerhafu yengeniso yamashishini, ipropati), kunye (iminikelo ezahlukeneyo iimali ezahlukahlukeneyo) mixed.

3. Kwi irhafu yase kanye zengingqi zihlelwe kwinqanaba isiseko amandla. Nazi irhafu ekwanti nabeengingqi njengeqela.

4. obusebenzayo injongo jikelele owahlukileyo - VAT, irhafu yengeniso, yaye ekujoliswe - iintlawulo imali off-mali, indlela, amanzi, okusingqongileyo kunye nabanye.

5. Ngokutsho umthombo ukuhlawulwa kwerhafu ithathwa ukusuka kwindawo Ngenxa ezinye iimali ziye zihlawulwe:

- ebiziwe - irhafu zibandakanywa kwamaxabiso eemveliso neenkonzo (iintlawulo resource, igalelo kwezentlalo, irhafu amanzi kunye nezinye);

- Amaxabiso, iirhafu - irhafu, leyo zihlawulelwa ukusuka ngemali yempahla kunye neenkonzo wathengisa (VAT, ekhaya lokuphumeza izenzo);

- japan Financial (kweli qela ziquka irhafu yentengiso, ipropati, njl);

- ingeniso - inzuzo, imivuzo (irhafu yengeniso, UTII ihlawulwa kubo);

- ingeniso Net - mali ihlawulwe kwi uhlobo irhafu ngokuncama ngengeniso (iifayini, izohlwayo, umonakalo, izohlwayo).

6. Ukuhlelwa i-Russian Federation of irhafu kwi projekthi ibandakanya impahla (kuba zonke iindidi berhafu), iirhafu lwezibonelelo, zibalwa ixabiso yengeniso, zabathengi, kwakunye njengeerhafu ezizodwa kuhlawulelwa imisebenzi ethile.

7. Xa yokubala indlela zizakubalulwa: irhafu umlinganiselo, yomgama, waphumela, kunye okuqinileyo. Kweli qela kwakucingwa ukuba irhafu elinenkqubela kuchaswa.

8. declarative, uluhlu, imali kunye ifomu yerhafu non-cash iqela zihlelwa indlela nokubekwa.

9. Ngokutsho iimfuno mali ingqalelo collators irhafu (ixabiso elibekwe ngokususela kwiimfuno ezithile ngezimali iiprojekthi ezithile), oluninzi - ezo ezisekelwe kwi-akhawunti abarhafi amathuba.

10. irhafu Fixed kunye nabalawuli ezahlukeneyo iintshukumo parameter ngexesha lokuqulunqa iqela ukuba yabelwe ngokusekelwe amanyathelo kuphawu ezisebenzayo.

11. Ukususela ngokombono umyalelo emisiweyo umahluko ngokubanzi iyabophelela (ezo zichazwe ngumthetho federal kwaye ziyasetyenziswa kulo lonke elo lizwe) kwaye ozikhethelayo (ezo imigaqo ekhethekileyo yaziswa nayiphi injongo ethile).