Umzekelo yerhafu ngqo. ikhowudi tax

Irhafu kuluntu mihla abe imisebenzi emibini. Kwelinye icala - ukuvala mali (isixhobo yoqoqosho iphambili kurhulumente), kunye kwelinye - ukulawula uqoqosho, vumela alinganayo imigangatho zentlalo kunye nokuphuhlisa eliphambili kwicandelo likarhulumente kuyimfuneko. Inkqubo eluqilima data ntlawulo kwifomu uhlelwe umisela ngokusemthethweni Code weRhafu ye-Russian Federation. Osebenzayo, kuba iqulathe iinxalenye ezimbini: nokuqinisekiswa jikelele ukudibanisa imigaqo inkqubo yerhafu, kunye ezizodwa ukuxela indlela eyahlukileyo okanye zokuqokelela irhafu nganye. izahluko ngamnye kwinxalenye yesibini ye-Tax Code ixabiso zingeniswe added tax (VAT) kunye nerhafu yezonwabisi (okanye yempahla). ingqalelo labo liya kusetyenziselwa kweli nqaku.

umgaqo-nkqubo werhafu State

Le peculiarity wolawulo serhafu kukuba okusingqongileyo yoqoqosho olukhulu itshintsha, irhafu ezahlukahlukeneyo. Lo mgaqo-nkqubo werhafu. Akumangalisi, kufuneka athobele umgaqo Ushicilelo ngokutsha, t. E. negalelo ekukhuleni kwemveliso lwentlalo ukwandisa imveliso. Noko ke, imimiselo irhafu - umcimbi ubuncwane, kengoko ukuyitshintsha izinga werhafu, kufuneka abe novelwano ukuba semgangathweni wokuziqonda zonke iintlobo imeko yezoqoqosho.

Ngokucacileyo kubonisa imithetho yayo Laffer igophe, ogama emva ngezoqoqosho le Los Angeles University, wafumanisa umgaqo lungeniselo mali, kuxhomekeke izinga lerhafu. ubudlelwane obusebenzayo wayebonisa sakudala; phezu iasi enqamlezileyo - ipesenti erhafiswa urhulumente ukuya wokulondoloza imali, i-axis nkqo - nemali efunyenwe irhafu. Ekuqaleni, lo igophe kwandisa. Ukubaluleka kwezoqoqosho kule kukuba imveliso ingxenye ikhula ngokukhawuleza ngaphezu komlinganiselo werhafu, ngokulandelelana, kunye noqoqosho iqhubeka, kunye ingeniso yerhafu ukwanda. Noko ke, kwinqanaba 40-50% izinga lerhafu (ngokuba amazwe I yehlabathi) kunye 35-40% (kumazwe ka III World) igophe ufikelela ubuninzi aze aqalise ukunciphisa. calulo - Kulo mzekelo ukuba umgaqo-nkqubo werhafu sithi. Xa imivuzo eliphezulu kwenani labemi ukusebenza, umthwalo irhafu yi 40-45% ye kwinqanaba lengeniso.

Ngoko ke, sisalathisi nkqubo inkqubela yezentlalo kuthathwa ukuba ukwehla okuthe isabelo yomthwalo rhafu ngokubhekiselele kwingeniso yabantu.

iirhafu ngqo nengxelo-

Irhafu kwi uhlobo izaphulelo ezisemthethweni kuhlawulo lwerhafu zahlulwe zibe ngqo nengxelo-ntetho. isiseko serhafu iirhafu ngqo zezi ingeniso (umvuzo, ingeniso, irente, inzala) okanye impahla (umhlaba, ndlu, izibambiso) ephethwe yi werhafu. Imizekelo zerhafu ngqo inokuba ilizwe irhafu, irhafu kwingeniso, irhafu yepropati, irhafu isithuthi, irhafu kwingeniso. Irhafu ehlawulwa ngokungathanga ngqo, njengoko kuchasene ukwalathisa, inophawu bohluke - ngokomrhumo ixabiso okanye izinga.

Noko ke, phawula iimeko lokusekwa isiseko rhafu yerhafu yengeniso ukusetyenziswa ishishini. Kukho kwakhona wafumana igama elithi "ngqo," kodwa malunga oku akunanto yakwenza irhafu ngqo (irhafu yengeniso, njengoko senditshilo - umgca ngqo). Kule utoliko gama ukufana sinxulumana Lubalasele irhafu, kwaye inkqubo yokufumanisa yobukhulu balo. Ekumiseleni isiseko serhafu kuyo sisuswe iindleko ngqo enxulumene nemveliso eziphambili, kunye neendleko ngqo zitsalwa. Irhafu Yengeniso ngaloo ndlela nje kwezoqoqosho kunegalelo ukujolisa ngakumbi inkampani, ukunciphisa inkcitho yayo non-nemveliso.

Ngokubhekisele irhafu ngqo, lo yezoqoqosho obalaseleyo German uKarl Marx wathi angazinto yabo obala, nanzo zimbelwe yentengo zonke, ukurhoxiswa mali evela ngabemi karhulumente. Kubonakala ukuba abathengi uthenga le mveliso, yaye ngoko ke akakwazi ukulawula mali onombilini. Enyanisweni - Mhlawuli sixhasa kumthengi, umthengisi iimpahla kunye neenkonzo efanayo obuxhasa ngqo iirhafu umqokeleli kunye umlamleli kwi yokugqithisela imeko.

ERashiya, irhafu zilandelayo net ngqo: value added tax (VAT), irhafu yempahla engenayo kunye nemisebenzi namasiko.

iirhafu engathanga ngqo. VAT

VAT okokuqala kuqaliswa eFransi ngowe-1958 wegqitha uvavanyo yayo pilot, uze deployment. Kwiminyaka 70 waboleka lonke elaseYurophu. ERashiya, "On VAT" Lo mthetho wavunywa ngo 1992 nguRhulumente Egora Gaydara. ireyithi yokuqala-28%, oko kudala ngumthwalo irhafu eninzi, kwaye ke yehla kabini ukuya ku-20% ne-18%, ngokulandelelana.

VAT Irhafu ehlawulwa ngokungathanga ngqo kuthunyelwa ngemixokomelwano yerhafu ehlabathini ngempumelelo. Yintoni isizathu sokuba yokuthandwa kwayo? Mhlawumbi, novelwano kwintlekele yoqoqosho kunye acyclic, kuba akukho rhafu ihlawuliswa kuyo yonke imveliso kunye nokusetyenziswa.

Eyona ndlela iphambili ye-nkqubo eRashiya mali ka-2012 kwaye zethuba elifikelela ku-2014 igxininisa indima ephambili ye VAT kwinkqubo yerhafu federal. Isabelo le rhafu akhawunti ngenxa 32-35% lungeniselo yerhafu federal.

VAT umzekelo irhafu ngqo njengoko ibandakanya base irhafu (njengoko Art. 146 ka-Code Tax), ekuthengisweni kweempahla kunye neenkonzo kwi ummandla Russia, ukugqithiselwa kwempahla kunye nokwenziwa kweenkonzo, nto leyo ifanele ukuxhuzulwa, ufakelo kunye nomsebenzi wokwakha kwenzelwa iimfuno zaso, ukungeniswa kwempahla waya kummandla Russian Federation.

kolawulo Policy isiseko serhafu VAT

Ikhowudi Tax akubandakanyi ukusuka umda ubuninzi ebanzi ukuya VAT, eminye imisebenzi: engange unyango kunye lwemali amazwe, ukugqithiselwa kweempahla esikhundleni sawo, nokutshintshwa impahla kwimisebenzi zomthetho imibutho engajonge ngeniso, ukutshintshwa impahla ngendlela zotyalo-mali, ukubuyiselwa nezazo abathathi-nxaxheba kobuhlakani kwezoqoqosho kunye neenkampani, ngasese endalo amagosa karhulumente kunye zikamasipala iiflethi, kohluthwa ilifa propati.

Kwakhona VAT yerhafu ngokungathanga ibandakanya uthotho irhafu ngokukhetha. Okokuqala, lo ziro. Isetyenziswa iimpahla ezithunyelwa imo echazwe FTZ (Free Zone Customs). Kwakhona lisetyenziswa ngokunxulumene kwiinkonzo ukuba kukhweliswe, ukuthuthwa, inkxaso ezithunyelwa ezinxulumene transit lempahla nje emdeni Russia kunye buyo ezithwalwayo kunye abakhweli, ukuba abathanga bathunyelwa ukusuka kummandla Russian Federation.

Noko ke, xa siqhubeka ukuthetha malunga irhafu esimbaxa efana VAT, ngoko kwakhona kusebenza ebhatalwa ngexabiso (10%) ngokuphathelele ukutya, iimveliso zabantwana, usasazo kunye neencwadi. Ngoko ke, umthetho werhafu federal inika ulawulo irhafu olulula ezi ndidi kwempahla ngokwehlisa amaxabiso abo yaye ngaloo ndlela kwandisa imfuno kuzo. Njengoko ubona, irhafu ngqo kwi Russian Federation abasebenza kwindawo ethile, akazalani kumjikelo yokuvelisa, kunye duko yabo lwabiwo - iyunifom ngakumbi.

Yintoni enye iqukiwe isiseko irhafu VAT

amaqumrhu asemthethweni kunye noosomashishini ngamnye ngokugqiba ngeenjongo irhafu njengoko imbuyekezo yerhafu VAT:

• Ezihlawulwa phambi kwexesha ezifunyenweyo. Engazange ziintlawulo ezinjalo yeempahla ngokuxhomekeke 0% kwiqondo (bona. Ngaphezu) kunye neemveliso ukuba umjikelo imveliso ngaphezulu kweenyanga ezi-6.
• Arhente ukuba ubume "uncedo-mali", kodwa wafumana kutshintshiselwano iimpahla kunye neenkonzo bathengisa.
• Inzala kwi ngetyala yorhwebo, amanqaku promissory, amaqhina elingaphaya ekukhutshweni kwemali umyinge wokuphelelwa Central Bank of the Russian Federation.
• Listed imbuyekezo phantsi izivumelwano inshorensi kunye namagatya otyalayo olungagqibekanga.

Kodwa kukho umahluko emthethweni. A iqumrhu elisemthethweni okanye ngusomashishini, ogama ingeniso leenyanga ezi-3 ezidlulileyo zibe ngaphantsi kwe-2 million engange, babhala igunya yerhafu ukukhonza isicelo efanelekileyo ndabandulula iinyanga ezili-12 ukususela kwintlawulo VAT.

Malunga ukuntsonkotha yokufumanisa isiseko VAT

Siye sabona umzekelo ngqo VAT irhafu ngokungqinelana neSahluko 21 Code Tax kuphela inxalenye ekubunjweni isiseko serhafu. Kutheni omnye umzekelo? Ukuba abafundi wasazisa ukuntsonkotha izibalo zalo amaxwebhu ephambili. Kuba inkampani enkulu mveliso kakuhle ebhaliweyo imbuyekezo yerhafu ye-VAT esizakukhokelela engeso-sicelo kwezohlwayo yi irhafu, echaphazelekayo kunye ebalulekileyo. Lo msebenzi, abanezakhono ngenene, efuna ulwazi oluthile lwe-zincwadi. Le ndawo ishishini kuchazwa nguMthetho N 943-1 "Malunga amagunya yerhafu Russian" evela 03.21.1991, irhafu-ntengo kunye yequmrhu yerhafu yengeniso yeyona entsonkothileyo kakhulu kulo nyaka, ngoko kukho nkqu ezikhethiweyo siyavumelana ngaphakathi abasemagunyeni irhafu ngokwabo: hlola enye VAT, enye - irhafu yengeniso. anqabe kangakanani ngeengcali, leyo emagxeni kwaye ngoko, kwaye ngaphezulu.

Kwi indlela kophicotho irhafu VAT

Makhe sihlolisise izinto "intsebenziso zangaphakathi" yaloo rhafu enxulumene nokuhlola, umzekelo, ixabiso ngqo added tax. Ngokubanzi, iitshekhi beyeka-site, off-site kwaye iquka iintlobo ezimbini ezidlulileyo. Ngokutsho iqondo abasingethe isiseko serhafu zahlulwe zibe weendawo kunye ebanzi, ecacileyo uyakhetha.

ntoni VAT cameral khangela njani? Abahloli Irhafu bawuthwale ngqo kwi-ofisi yakhe. Kwiinkonzo zabo - lalinikwe amaqumrhu asemthethweni zobungqina okanye noosomashishini imbuyekezo yerhafu ngamnye zatrebuemye ngexesha elililo khangela iirejista amarekhodi ingxelo kunye namaxwebhu umthombo. ukuhlolwa kwendawo wenziwa ngqo kwi ingxelo iqumrhu elisemthethweni (usomashishini).

Njengoko umthetho, phezu bangaphambi yokuphuma ecwangcisiweyo ukuhlola VAT documentary esimbaxa enze uphicotho idesika ezinikezelwa yi-rhafu kunye neengxelo VAT athunyelweyo kuzo intlawulo ngokuzimisela elandelayo iiyantlukwano zalo kunye nkcazelo ngqo abaphicothi irhafu uxwebhu yerhafu zaseprayimari.

VAT, umzekelo irhafu ngqo nje, ibonisa iindlela ezimbini zingqinisiswe njengabapicothi ingxelo lweshishini: hetiseka isiseko zabo zerhafu VAT kunye yesicelo echanekileyo kokuba kutsalwe irhafu accountants.

Uhlalutyo impahla ukuthenga yophicotho VAT i

Xa ukukhuthala, zitshekishwe kuqala ngenyameko ubukho amaxwebhu zaseprayimari kubathengisi. Ngokuphathelele abaniki, Ukufunda ke ukuba iimpahla kunye neenkonzo zombini isiseko irhafu kunye ebanjwayo (emiselwe ngokuhambelana kwinqaku inombolo 171-173 ye-Russian Federation Tax Code) kufuneka ithathelwe ingqalelo kuphela phantsi kweemeko ezithile. xwebhu loqobo kufuneka abe khona - invoyisi esuka kumboneleli, eziya zifunyanwe mali yokuthenga ngetyala eyabelwa kuye ngokokusebenza kwakhe umiselwe ukuya kwixesha lokunika ingxelo yerhafu efanelekileyo (ubhekisa ehambelana isibhengezo tax).

Umzekelo imbuyekezo enjalo isenokuba ukubuyiselwa imali ezingaphezu VAT ngokwenene ihlawulwe kwi ezithile Code Tax nale meko zilandelayo: Incwadi nkampani epapasha uthenga ngaphepha nangainki ngexesha bahlawule irhafu eyi-18%, kodwa wagqiba iimveliso ezithengisekayo (iincwadi) irhafu kwi-10%. Ngokusekelwe kwimali ngasentla bamkela umrhumo ongaphezu kwemfuneko kuthengwa ngaphepha nangainki kwi irhafu ngokuthengisa iincwadi - ifakiwe ixhuzulwe irhafu.

Uhlalutyo nokuthengiswa kwempahla ngaphantsi kwe Audit VAT

Ukuthengiswa kweempahla iya kulandelelwa ngokusekelwe invoyisi, amayeza iqumrhu lomthetho zobungqina kunye nokuthengiswa alo emakhonkcweni e-magazini (kwiirejista ezithile irhafu edityanisiweyo, kwaye eneneni kuvimba ngqangi yokubuyiswa tax).

Olu vavanyo uphathelene ukuthotyelwa iirejista kubaphendulisa inxalenye zokuhlala kunye nabathengisi kwaye iikontraki kunye izibalo kunye nabantu uxanduva. Kulo mzekelo, iikopi yesibini-invoyisi kufuneka luluhlanganiswe kwijenali.

VAT Irhafu ehlawulwa ngokungathanga ngqo kumiselwa ngokusekelwe imisebenzi non-dummy (ukulungiselela ukunikezelwa into nganye kufuneka kubalwe ofanelekileyo yebanki - ukusuka yogcino-mali lweshishini okanye imali - in cash). Ngaleyondlela iinzame kunokwenzeka ukuba abuyele inkampani-VAT transactions phantse engekhoyo.

Abasemagunyeni yerhafu abahlola ukusebenza K-akhawunti 201 01 610 kunye K-akhawunti 201 04 610. Ukuba akukho invoyisi yokuthengiswa kwempahla (iinkonzo), oko ikhutshwa phandle yophicotho yerhafu Isibali-akhawunti amaqumrhu asemthethweni le otyalayo. Ukuba ayikho - bethenga wasentsomini, kodwa yinto ulwaphulo kwezoqoqosho. Ngelo xesha iyazigatya ingqalelo ngokulandelelana yokulungiselela kunye nokubhaliswa invoyisi. Emane-counter iitshekhi amiswe kunye nokusiwa ezinkulu apho invoyisi zifumaneka.

iimpazamo zerhafu UMZEKELO xa ukuthengisa impahla

Ukubonelela ishishini kufuneka ube ngokusemthethweni ngoyilo lwenkxaso isivumelwano abanobuchule. Okukhathazayo kukuba ukuphunyezwa kweempahla kunye neenkonzo kufuneka yenziwe ngokuxhomekeke ukunyuka kwamaxabiso zabo ngokwexabiso VAT. Amaqela izivumelwano zinyanzelekile ukuba ukuchaza ngokucacileyo ziipropu esisinyanzelo elikhankanyiweyo ixabiso - kunye irhafu okanye ngaphandle irhafu. Isivumelwano ikhankanya ixabiso ngaphandle VAT, kuba lowo okhonza isiseko serhafu. Kunqweneleka kakhulu kwimvumelwano kubabela elo xabiso le VAT njengoko kwilayini eyahlulweyo.

Le yokugqibela kungenxa yokuba ngokutsho Art. 424 CC icala Russian ukuba ahlawule ixabiso kwempahla kwiinkcukacha ecaciswe kwimvumelwano.

Ekuphetheni ncomo kwethu VAT, siphawula ukuba ngenxa yokuba sasisaziwa yayo jikelele, yenye yeyona nzima ubuchule bakhe phakathi irhafu ezikhoyo eRashiya.

Excise umsebenzi. Isiseko serhafu

iirhafu engangqalanga kwi Russian Federation (ngaphandle inkulu kubo - irhafu-ntengo) iquka irhafu federal - nerhafu yezonwabisi (ekuthethwa ngawo anegama - irhafu yempahla engenayo) kunye nemisebenzi namasiko. Yena wabekwa kunye namaqela athile kwezinto ezifana nokuthengisa kuzo kummandla Russia, yaye xa uhambisa phesheya umda Russian. Dwelisa kuyo mali amaqumrhu asemthethweni kunye noosomashishini ngamnye, yaye abantu abangahlawuliyo ezizizo ngabathengi, t. To. Yena idityanisiwe kwixabiso iimpahla kuthenga. Ekubeni imali yerhafu ifakiwe kwixabiso iimpahla, kucacile ukuba irhafu ngqo yinto umsebenzi ekhaya.

Ngenxa umthetho, ukuba kuxhomekeke iimoto irhafu nerhafu yezonwabisi, iziselo ezinxilisayo, idizili, oyile injini, ibhiya, ipetroli ngqo kunye neyezihlunu, utywala kunye notywala neemveliso, iimveliso zecuba.

Ngokutsho Inqaku 182 of the Code Tax, kuxhomekeke transactions irhafu yentengiso ye werhafu iimpahla excisable eziveliswa eRashiya, ukufunyanwa kunye ukuthumela le mveliso, iintlobo ezithile transfer yeempahla (schemes tolling), ukusebenza ekufudukeleni impahla ekhaya ngaphandle eRashiya.

Nos. 1 n. 6, Art. 182 of the Code Tax ithetha nayiphi na into excisable ukuba kuhluthwe izinto yaye ukuthumela data impahla ownerless yerhafu ngqo. Kuyinto kuxhuzulwa irhafu kunye nokudluliselwa lwepropati excisable kwi ezisebenzisela kwamashishini.

Inkqubo ye irhafu yempahla engenayo

Ngaba phantsi nerhafu yezonwabisi umsebenzi nerhafu yezonwabisi impahla kumazwe angaphandle, ukutshintshwa phakathi kweeyunithi ze production enterprises, ukudluliswa zaseprayimari athimba kuqhubekeko oluphambili mveliso, ukungeniswa waya kummandla amasiko kwempahla excisable kunye ukwala elandelayo egameni likaRhulumente, intsingiselo lwepropati excisable kwi zibuko SEZ.

Yezinga langoku umsebenzi ekhaya zethuba elifikelela ku-2015 lucaciswa kule nqaku. 193 of the Code Tax.

Abasemagunyeni yerhafu kuqhuba inkqubo ngetshekhi, ithathele ingqalelo contract werhafu ngayo amaxwebhu ayo otyalayo xa kuhlawulwe ngokusebenzisana ingxelo yebhanki ukuthunyelwa kwemali, declaration amasiko imithwalo, ikopi inkxaso amaxwebhu zothutho ebonisa kumazwe angaphandle iimveliso excisable ngaphandle eRashiya.

Ixesha irhafu ukuphunyezwa lwangaphakathi impahla ekhaya kufuneka kwenyanga ihanjiswa ngapha komda - ngokungqinelana ne-Code Labour.

UMZEKELO ukufumana engenayo imali

iimeko lokuqala: distillery evelisa ivodka enesiqulatho ethyl utywala ka-40%. It luphawulwa imveliso umthamo wayo ngenyanga ka-500 l. izinga lerhafu yangoku - 210 engange selitha anhydrous ethyl utywala nganye. Isixa izinto zekhaya umsebenzi kwi ethyl utywala wathenga ngu-1650 engange.

Isisombululo: base yerhafu iya kuba: 500 x 40% = 200 l.

Isixa-mali umsebenzi ekhaya ehambelana nendawo ivodka wathengisa: 200 L engange x 210 = 42 000 engange.

Isixa izinto zekhaya umsebenzi ekufuneka zihlawulwe: 42 000 - 1650 = 40 350 engange.

isiphelo

iirhafu engathanga ngqo ezi ngumnyhadala inkqubo yerhafu mihla. Okubaluleke kakhulu ke le VAT, enika inani elikhulu lungeniselo mali yerhafu (kuba Russian 33-35%). Kufuneka kuqatshelwe ukuba izinga lerhafu VAT sibangela ebalulekileyo kuphuhliso lwezoqoqosho. Ayimangalisi into yokuba ngexesha amathuba ezoqoqosho eli lizwe, ukususela 1992, izinga VAT eRashiya wawa-28% ukuya kwi-18%.

Qaphela ukuba irhafu Excise - irhafu ngokungathanga ngqo, kodwa kunokuba ezithile. Nangona umyalelo ubukhulu inani elincinci yengeniso yerhafu ngaphezu VAT, kodwa amazinga yayo sisalathisi sengqondo karhulumente ukuba abakumgangatho ophakathi.