Xa iirhafu kunye nemirhumo kwezi zifundo RF zibekwa ukusebenza kwaye liya kuyeka ukuba khona?

Inkqubo Ukusekwa, ukulungiswa kunye nokucinywa iirhafu kunye nemirhumo umiselwa candelo liphezulu kwamandla emele lizwe. Imithetho ukubala iintlawulo kunye neentlawulo ezibhalwe Code Tax. Le Code Kwakhona uchaza nezimaphambili ezingundoqo kunye imiqathango enxulumene ne nkqubo iirhafu neerhafu kwi-Russian Federation. Cinga abo eziphambili kweli nqaku.

iimpawu ngokubanzi inkqubo yerhafu

Inikwe qh. 2 NC. Inkqubo iirhafu neerhafu kwi-Russian Federation yiseti kweentlawulo esisinyanzelo, zona zamiselwa kweli lizwe yi imithetho ethile. Iminikelo kwenziwa kokubini amaqumrhu asemthethweni kunye nabemi. Irhafu i simahla, umntu kunye nentlawulo olugunyazisiweyo zabanjwa kunye nabantu kunye nemibutho ngohlobo isabelo-mali obuphezu kwabo yi ekunene wolawulo lwentsebenziswano, ubunini okanye ulawulo lwezoqoqosho. Ezi iminikelo zisetyenziswa imali imisebenzi amaziko amandla. Njengoko ingqokelela izenzo umrhumo mandatory ebizwayo ukuba abemi kunye namashishini ukunika umyalelo ngokuphathelele izenzo zabo zomthetho ogunyaziswe ngabasemagunyeni. Xa uluhlu lweenkonzo, phakathi kwezinye izinto, iquka ubonelelo ngowuphi na umqathango wamalungelo kunye kweempepha-mvume (iimvume).

Concept kunye neentlobo iirhafu kunye nemirhumo kwi Russian Federation

iintlawulo Pending zibonelelwa kuphela ngokungqinelana nemimiselo ye-Code Tax. Imirhumo Federal kunye irhafu kulo lonke ilizwe, ngaphandle kokuba fixed ngenye indlela imigaqo. Bona anconywa ngokweebhajethi ngamanqanaba ahlukeneyo. I-Russian Federation liseke irhafu zilandelayo kunye nemirhumo:

1. bengena ngokupheleleyo mali karhulumente. Ngokomzekelo, VAT.
2. inxalenye Regulatory inzuzo. Inkqubo iirhafu neerhafu kwi-Russian Federation ubonelela nokunikezelwa iimali ezifunyenwe abarhafi lwabiwo-mali karhulumente nohlahlo-mali namanye amanqanaba. Ezi ziquka irhafu nerhafu yezonwabisi, irhafu yengeniso, notsalo ingeniso, njalo-njalo.
3. Kwaye ukuba injongo yokuza zibe iziseko. Ezi ntlawulo anconywa kwi-mali karhulumente.

Irhafu neerhafu kwi-Russian Federation adityaniswe kuluhlu:

1. VAT.
2. Irhafu matye.
3. Excises.
4. irhafu Water.
5. UST.
6. Iintlawulo zokusetyenziswa zasendle nemithombo yamanzi eziphilayo.
7. NGOBUCHULE.
8. Irhafu yenzuzo kwamashishini.
9. zempahla.

I-Code ube nokubonelela kolawulo ezizodwa apho ukubeka iirhafu ukuba ezingafakwanga kuluhlu Code Tax.

into ebaluleke

Ifuthe izenzo komthetho werhafu ngexesha ayikho kuphela kwiimeko ezininzi. Noko ke, amanye amaxwebhu kufuneka umhla wokugqiba oluthile. Ngamaxesha athile amalungiselelo yale Khowudi kunye neminye imimiselo ukuze zihlaziywe, ukulungiswa, zongezwe. Kufuneka kuqatshelwe ukuba, ngokungqinelana ne Art. 3 loMthetho Federal elawula imithetho lwezimvo ukuze kuxoxwe alikwazi ukuba imiba ephathelele ukusekwa, ukurhoxiswa, imirhumo utshintsho kunye nenjongo yerhafu federal. Oku kuthetha ukuba endle kweerhafu akuvumelekanga ukuba usebenzise indlela kwedemokhrasi ngqo.

siseko yorhafiso

ingqokelela ngqo abahlawuli berhafu okanye indibano olungaphambi iinkqubo ezimbini ezinxulumeneyo kunye alandelelanayo imithetho: ukusekwa kunye nolawulo. Bona esicacisa indlela esemthethweni kupheliswa kwemali ngokungqinelana nemimiselo ye-Code Tax. Ukumisela irhafu ukwamukela yoxwebhu olumisiweyo, eligqala intlawulo ethile enyanzelekileyo. Le nkqubo luhlobo ezibanjwayo mhaka ekudaleni zomthetho. It ikuvumela ukuba urhulumente kunye sendawo iintlawulo (iirhafu kunye nemirhumo kwezi zifundo RF). Sangena iintlawulo yengingqi ngokusekelwe Federal mthetho kunye nemigaqo eyamkelwe ngurhulumente indawo.

izinto eziphambili

Kufuneka kuqatshelwe ukuba ukumisela irhafu akuthethi ukuba ukubiza kuyo. Ngexesha notsalo inkqubo efunekayo iziqalelo ukuba uzimisele. Ezi ziquka, ingakumbi, ziquka:

• bengavumi;
• umyinge;
• yephiriyodi;
• imithetho kunye nemimiselo sentlawulo njalo njalo.

umlenze yesibini

A irhafu ukwamukela yoxwebhu olumisiweyo, nto leyo simisela imbopheleleko ngqo ukwenza intlawulo yayo. Ukuba kutsalwe ethile nako kuthwalelwa phandle, kufuneka sizimisele. Oku kuthetha ukuba iqumrhu elimele libonelela ngemali yokwakha, ubiza izinto zobalo. Emva koko uchaza noxanduva Mhlawuli ukwenza kwezimali enyanzelekileyo. Oko ngokutsha amanyathelo akumgaqo Art. 1 no NK 2.

Kumiwe ngoxanduva

Le Code Irhafu lilungiselelwe ukupheliswa rhafu. It is a nokupheliswa ukuyolela kunye nokukhutshelwa wayo ukusuka kwenkululeko irhafu. Ezi zenzo lwenziwa ngokungqinelana nemigaqo eyamkelwe umzimba ummeli. Ukupheliswa berhafu nayo kwemiqathango ekupheleni uxwebhu apho iye yangena (ukuba lase umda efanelekileyo).

iintlawulo Local

Irhafu kunye nemirhumo kwezi zifundo RF afakwe phantsi kweemeko ezithile:

1. Iintlawulo kumiselweyo kumGaqo-Code Tax.
2. Defined zonke izinto ezifunekayo zobalo.

Iintlawulo ngokuxhomekeke kutsalwe wonke ummandla eli lizwe liya esigqibeni ngalo libhunga elimele. Isahluko ehambelana NK esisigxina izinto zokumiswa abangahlawuliyo ethile eqingqwe. Irhafu kunye nemirhumo kwezi zifundo RF ziya kuqaliswa ngezigaba-2:

1. Inxaxheba kwinqanaba lokuqala umzimba liphezulu emele berhafu kwaye ichaza izinto zobalo. Le nkcazelo wangena Code Tax. Kuba zobuhlali ngokoMthetho kweentlawulo kunye nemigaqo eziphambili kunye nemida ethile.
2. In inyathelo lesibini imisela umzimba sendawo ummeli ngokungqinelana nentloko NK iirhafu ezithile ithuba iminikelo mandatory.

Ifana njani iirhafu kunye nemirhumo zigqitywa kwizifundo ze-Russian Federation, laqalisa iintlawulo zasekhaya.

ifuthe

Ukuqaliswa zerhafu federal kwenziwa ngaxeshanye noku kunyanisa. Kuba ulwabiwo indawo ezimiselwe ngokomthetho eyahlukileyo. Irhafu kunye nemirhumo kwezi zifundo RF ngokusungulwa bangene amandla kuxwebhu olumisiweyo eyamkelwe libhunga elimele iyunithi yolawulo ngokulandelelana. Yiyo Osiqiniselayo umsebenzi abarhafi ukuphumeza iintlawulo-mali.

Iintlobo kwentlawulo indawo yawo

Irhafu kunye nemirhumo kwezi zifundo RF kwaziswa imimiselo, ongaphikisaniyo Code Tax. Xa kumiselwa imizimba nabameli leeyunithi yolawulo kulungisiwe:

1. Imigaqo nemithetho lotsalo.
2. Bid.

Ezinye izinto zobalo ezicazisiweyo kwi Code Tax. Ukongeza, imizimba ummeli uyakuba nelungelo ukuseka inkuthazo yerhafu, inkqubo kunye nemihlaba ukuba isicelo sabo. Xa iintlawulo indawo ezinyanzelekileyo zibandakanya intlawulo:

1. Kunye nempahla kwamashishini.
2. Ngezinto zokuhamba.
3. Ityhulu.

into yokubizwa kweerhafu

Njengoko lumile zemibutho yasekuhlaleni engashukumiyo kunye nempahla. Kuye, phakathi kwezinye izinto, ukuquka izinto eziphathekayo ukuba ziye zidluliselwe ukusetyenziswa okwethutyana, ilifa, ukulahlwa okanye ulawulo lwee-asethi, kwakunye njengoko wenza ukuba kudityaniswe amashishini. Lo mhlaba kufuneka ithathelwe ingqalelo kwiphepha lomncono njengoko yokusebenza ngokomthetho of accounting. Kwiinkampani zasemzini asebenza kweli lizwe ngenxa imisebenzi yabo isigxina, into irhafu obuxhasa impahla engenakususwa kunye ezinokususwa ayibonwa njengemali yempahla yexabiso ezisisigxina.

Iimpawu yommiselo zomthetho

Indlela owosindiswa ngawo wena ukulawula inkqubo yerhafu kwi Russian Federation, izenzo noluhlu ezizodwa izixhobo zomthetho. Zihlelwe ngendlela engaguqukiyo, kwaye kuza kwenza igalelo neengcambu imiqobo nazo endleleni ukuhlangabezana neemfuno nxaxheba bezomthetho. Injongo yommiselo serhafu isebenza ukuqinisekisa intshukumo umdla ifumaneke abadlali kumaxabiso ezahlukeneyo. imigaqo yayo nezingasetyenziswa njengesikhokelo ukuyilwa imigaqo-nkqubo karhulumente entsimini zobalo. Bangadlala indima ephambili ukuthotyelwa komthetho. Oku kungenxa yokuba zonke izibonelelo imimiselo esisigxina iirhafu kunye nemirhumo kwezi zifundo RF, kwakunye iminikelo phantsi kwayo le mali karhulumente, kufuneka iphunyezwe ngokungqinelana nendlela ezisisiseko eziqulathwe kwi-Code Tax.

izimiso

inkqubo Tax isebenza phantsi waqalisa nkongomiso. Baya kuba sisiseko ummiselo zasemthethweni ezifanelekileyo kunokudenda. Imithetho-siseko engundoqo irhafu ziquka:

1. Jikelele, aludleleleli kwaye ukulingana zobalo. Lo mgaqo kuthetha ilungelo nxaxheba ngamnye ubudlelane irhafu ukukhusela izilangazelelo zabo ngaphakathi imithetho echaziweyo kwimigaqo. Umntu ngamnye kufuneka enze igalelo ebekwe kwi-Code Tax. Ngelo xesha, ngaphandle kobukhulu zabo, amaqela abandakanyekayo kufuneka babe namalungelo kunye nemisebenzi alinganayo.
2. Kanye. Lo mgaqo kuthetha ukuba into efanayo kukunika enye kuphela uhlobo lwerhafu, yona erhafiswa kanye kuphela kangangexesha elithile.
3. Concessionality. Lo mgaqo luthatha ukuba imithetho umthetho ezibonakalisa berhafu ezithile isiqabu kummandla irhafu.
4. imali eseleyo Economic. Ukumisela imirhumo mandatory kufuneka ithathelwe ingqalelo ubuchule mhlali umntu ukuba bawasebenzise.
5. Ukwalela ukusebenza engange lomthetho. Imithetho ngayo mali oluhlaziyiweyo lwe ntlawulo ingenakusetyenziswa kulophulo yonxulumano kwavela phambi komntwana wabo.
6. Irhafu Non-calulo. Lo mgaqo othintela ukusetyenziswa imirhumo kunye neerhafu imithetho ezahlukeneyo ngokusekelwe umahluko ngokobuhlanga, yembono, ezopolitiko, ngokwesondo, kuzwelonke, ubuhlanga kunye nezinye phakathi kwabantu.

ubuhlobo zomthetho

Udibaniso esekwe kwinkqubo iirhafu kunye nemirhumo ye-Russian Federation zilawulwa yi imimiselo yentsebenziswano lwentlalo. Bona kwiinkqubo ezahlukeneyo kuvela. Le yokugqibela, enyanisweni, kuquka ukusekwa, ulawulo, iintlawulo ukucinywa kunye irhafu, kwakunye nokuhambisana esweni kunye namalungiselelo NK kunye notshutshiso abo abaphula kuzo. ubudlelwane nxaxheba abagunyazisayo amalungelo athile kwaye babe noxanduva ethile ephathelele kwinkqubo irhafu. Le ntsebenziswano:

1. Imbonakalo kumgaqo kawonke ukusekwa kunye nokuqokelelwa lwabiwo-mali eyimfuneko.
2. Baye orientation ekujoliswe. Inkqubo yerhafu kuxhomekeke imisebenzi ethile - ukusekwa kunye nokuqokelelwa kweentlawulo.
3. Oku ngokusesikweni ichaziwe. Irhafu ummiselo osemthethweni ukubonelela amakhonkco ezithile ekufuneka zenziwe phakathi ezithile amaqela.
4. Inikeza indlela yesinyanzelo karhulumente. Kwimeko zokugxojwa nemigaqo elawula sphere irhafu, kubonakala impendulo evela indlela olukhuselayo.

ubudlelwane zerhafu ahluka isakhiwo ezintsonkothileyo. Sikutyhilelwa ngokusebenzisa iindidi ezifana:

1. Izizathu ubuhlobo.
2. Into nesifundo.
3. Imisebenzi kunye namalungelo abathathi-nxaxheba.

ngezigaba

ubudlelwane zeRhafu kuba substantive and procedural. Ngaphakathi imisebenzi yokuqala emiselweyo amalungelo nomntu nelungiselelwe ukufumana ubutyebi impahla ethile. neentlobano ezingummiselo ngenxa imimiselo esemthethweni. Balungiselela iinkqubo ezithile, ukulungisa uluhlu lwezinto zivumelekile ukwenza i nxaxheba ukuqulunqa imigaqo, elibekiweyo, njalo-njalo Ulwalamano procedural, yena, yahlulwe oonogada zolawulo kunye nokhuseleko.

Eyokuqala ijolise nokufezekiswa, uzinziso nophuhliso nobudlelwane kwezentlalo, enemo eziphathekayo. ubudlelwane Regulatory zihlelwa kwi isalamane kunye elililo, eyimpumelelo esebenzayo. Yakutshanje ebonisa Dynamics umthetho werhafu. zengqondo ubukele akhiwa ngokungqinelana nemithetho ethintela kunye upravomachivayuschimi. intsebenziswano Absolute uwedwa kuphela ngokuphathelele umntu unelungelo lokufuna (kurhulumente, umzekelo). Umlinganiselo isalamane uwedwa ekunene. Kahle kuxhomekeke amandla ubachasile nxaxheba ethile ukuba ezithile imithwalo yezomthetho.

Okukodwa yonxulumano

intsebenziswano Tax enikiweyo ukhuselo karhulumente. Bona eqalisiweyo kwindawo irhafu. neentlobano irhafu kusesidlangalaleni. Bona olwakheka phakathi kwabantu ezahlukeneyo (bendalo okanye zomthetho). neentlobano Irhafu ezisemthethweni yaye zenzeka kuphela ebaleni irhafu. amalungu link Legal inikwa ngokudibanisa lwamalungelo abo kunye noxanduva.

amathuba luluvo bangamalungu abantu banelungelo. Bengena nolwalamano njengoko, umzekelo, umzimba ulawulo kunye, ngokufanelekileyo, kuba amagunya athile. Umhlawuli ngokunxulumene osemthethweni uba umntu onoxanduva. U ukwenza kurhulumente izenzo ezifanelekileyo ngokusemthethweni ezithile (ukuba ahlawule irhafu, umzekelo). i Umhlawuli umsebenzi kwaye zibandakanya ekwazile angenzi nasiphi na isenzo (ukuba akathathi kuyinto eqhelekileyo, umzekelo).