Art. 226 ya Tax Code: Features ya mawerengedwe a msonkho ndi wothandizila msonkho. Ndondomeko ndi mfundo za malipiro msonkho ndi wothandizila msonkho

Mu Art. 226 ya Tax Code kumatanthauza limatchula za kuwerengetsa msonkho munthu wothandizira, komanso mawu ndi ndondomeko ya malipiro ake. wakudziko ichinso amasonyeza gulu la mabungwe wokakamizidwa. Tiyeni tione mwatsatanetsatane zina chakudya cha Art. 226 ya Tax Code.

malamulo lofunika

Ndi N. 1 tbsp. 226 ya Tax Code ndi Russian mabizinezi ndi awo subdivisions, amalonda munthu, maloya payekha ndi notaries, kumene kapena chifukwa cha kugona ndi amene samalipira walandira ndalama, amalamulidwa mlandu, osamakhala ndi kulipira ndalama za msonkho mu bajeti. Pamene mawerengedwe a amaganizira malamulo a Article 224. msonkho Personal ndalama pa ndalama maloya mlandu, kumana ndi analipira malangizo malamulo, mayanjano kapamwamba ndi maudindo.

zikhalidwe

Mu N. 2 tbsp. 226 ya Tax Code ikuti kuti mawerengedwe a ndalama za msonkho munthu ikuchitika ndi ulemu kwa onse wolipira ndalama, gwero la yomwe imateteza wothandizila msonkho. Kuyambira lamulo limeneli pali kuchotserapo. Iwo akufotokoza kuti ndalama imene kumana ndi malipiro wopangidwa pansi pa chakudya cha Nkhani 214.3-214.6, 228, 227, komanso Art. 226,1 ya Tax Code. monga Tinganene mawerengedwe ikuchitika ndi offsetting kuchuluka kwa msonkho, malipiro yapita kwa bajeti. Zimakhalira ndi ndondomeko anakhazikitsa Article 227,1 amenenso n'komwe kuchepa mu mtengo patsogolo atathana lolipiridwa ndi samalipira a.

Features wa mawerengedwe a

Mu ndime 3 tbsp. 226 ya Tax Code anatsimikiza kuti aziwerenga ndalama msonkho ikuchitika ndi nthumwi za tsiku chiphaso lenileni la ndalama kuti samalipira wa. Calendar tsiku lopangira malinga ndi nkhani 223rd wa Code. Kakyulasi amapangidwa ndi njira okwana mwapang'onopang'ono kuyambira chiyambi cha nthawi mu ulemu wa ndalama zimene amagwiritsa ntchito ndalama. Iwo anaika mu ndime yoyamba ya Article 224 la Code. The mawerengedwe zikuphatikizapo ndalama accrued kale nthawi imeneyi, pamene tawerenga kuchuluka kumana mu miyezi wakale wa nthawi malipoti panopa. Kupatulapo kwa lamulo limeneli amaonedwa kukhala anapeza wa chilungamo mu makampani. kakyulasi awo, komanso mawerengedwe kuchuluka kwa msonkho ndalama, omwe imvera mitengo osiyana, payokha aliyense wa iwo. Sidzitengera mu revenues nkhani atumiki ndi ndalama zawo kumana msonkho munthu.

Limatchula za malipirowo

Mu N. 4 tbsp. 226 ya Tax Code Kusonyeza kuti wothandizila ayenera saleka kuchuluka msonkho mwachindunji kwa ndalama ngongole kwa samalipira, ngati malipiro enieni zace. M'pofunika kuganizira angapo mikhalidwe. Ngati malipiro analengedwa mu mtundu kapena payor amalandira ndalama mu mawonekedwe a wachuma, posungira kuchuluka adzakhala masamu ndi chimaposa aliyense chipembedzo ndalama. Pamene izi zochepa. Sasonyeza msonkho munthu sadzakhala upambana 50% kuchuluka kwa ndalama ndalama.

kuchotserapo

Ndime yachinayi ya Art. 226 ya Tax Code siligwira ntchito kwa wothandizira amene mabungwe ngongole. Malamulo sizikhudza kwa posungira ndi malipiro a msonkho ndalama, amene analandira ndi makasitomala monga phindu zakuthupi. Amaonekera 1 ndi 2 a wapolisi wa. ndime yoyamba ya Article 212 la Code. Kupatulapo ndi makasitomala, kumachita monga ogwira ntchito za mabungwe a ngongole.

ntchito za m'mwamba

Mu N. 5, Art. 226 ya Tax Code amasonyeza ndondomeko nkhani kanthu pamene sikutheka litsatira masamu kuchuluka kwa munthu deduction msonkho kwa ndalama samalipira a. Pankhaniyi, wothandizila ndi amafunika kuuza munthu kulandira ndalama, ndi Inspectorate msonkho za mavuto alionse. Malinga ndi ndime 5, Art. 226 ya Tax Code, nkhani ya zidziwitso adzapatsanso akusonyeza kuchuluka kwa zimene likhale akhala. Komanso kuchuluka kwa ndalama kumene anali sanachite madebiti.

The zidziwitso anapereka N. 5, Art. 226 ya Tax Code, anatumiza palibe pasanafike March 1 chaka, akubwera pambuyo pa mapeto a nyengo malipoti, mwa amene impeding zinthu. Mtundu uthenga wavomerezedwa ndi thupi wamkulu wa boma ndi ulamuliro woika m'munda wa misonkho. The Code ananenanso kuti wothandizila ndi mabungwe Russian kuti ndi magulu osiyana, makampani m'gulu mndandanda wa amakhoma misonkho yaikulu komanso mabwana, ataima pa nkhani ya zochita za ntchito zake mogwirizana ndi ntchito dongosolo setifiketi kapena UTII analidziwitsa wa ndalama kumana mlandu ndi kukula ndalama m'malo mwa malamulo apadera (Art. 226, 230, RF).

mawu

Ndime 6 Article. 226 ya Tax Code ikuti kuti wothandizila ayenera kugwira kulanda ndalama masamu ndi kumana msonkho munthu pasanafike tsiku kuyenda tsiku la malipiro a ndalama. phunziro angalandire malipiro chilema osakhalitsa, kuphatikizapo kusamalira ana odwala, ndipo mu mawonekedwe a malipiro tchuthi. Nthawi imeneyi, malinga ndi zimene amanena. 6, Art. 226 ya Tax Code, Kugawilidwa kwanthaka ndalama mu bajeti ikuchitika pasanafike tsiku kalendala lomaliza la mwezi wa mkati amene milandu yoyenera zidalengedwa.

mokoma

Chiwerengero cha msonkho masamu ndi kumana ndi nthumwi samalipira, amene machitidwe woyamba monga gwero la ndalama, bajeti tidzakwatulidwa analipira pa kulembetsa (yogona) la kumalo a ntchito. njirayi imatengedwa kuti ndi ofala. Kwa ena nzika za malamulo apadera. Choncho, bungwe Russian amatchulidwa mu ndime yoyamba ya nkhani ndemanga, ndi maofesi / nthambi ayenera kuwachotsera msonkho munthu mu bajeti ndi m'malo mwa malo ake, ndi adiresi ya malo aliyense unit. Zikatero, kuchuluka sonyezani anatsimikiza ndi kukula kwa mutu ndalama kwa msonkho, masamu ndipo analipira antchito, komanso revenues anapereka pansi mfundo za mapangano malamulo a mayikowo kuti wasenza anthu ndi dzina la ogwira ntchito yaikulu. amalonda munthu anawawerenga malo a khalidwe la ntchito zake mogwirizana ndi ntchito dongosolo setifiketi kapena UTII ndi ogwira ntchito ndalama amalipidwa ayenera itemize kuchuluka kwa msonkho munthu mu bajeti pa nkhaniyi.

Komanso

Kuchuluka okwana msonkho munthu ndalama, accrued ndi deducted kwa ndalama wolipira ndi oposa 100 p., Anasamukira ku bajeti mogwirizana ndi malamulo pamwamba. Ngati kukula kwa msonkho ndi zosakwana 100 rubles. Iwo anawonjezera kuti mlandu kwa mwezi wamawa, koma pasanafike otsiriza mamita chitsanzo cha nyengo ilili. Sikuloledwa malipiro a ndalama msonkho kwa nthumwi za. Mu kukafola ndi mapangano ndi wotuluka akuletsedwa mupezeke mfundo za mapangano Akumakambirananso yokhudza kukhazikitsidwa kwa maudindo ogwira kunyamula mtengo kugwirizana ndi munthu deduction msonkho.

Comments

Zochita kwambiri za munthu deduction msonkho ikuchitika osati ndi amakhoma misonkho a (anthu kulandira ndalama) ndi wothandizila (mabungwe malipiro Mwachitsanzo). monga akuyenera pansi luso. 226 ndi:

1. Russian mabizinezi.
2. Kugwirizana Bar ndi bureaus, malamulo. azichiona.
3. Private achilamulo ndi notaries.
4. Munthu amalonda.

Lamulo limati kuti pamene anthu awa agwire malipiro nzika ndalama, iwo ndi nthumwi msonkho. Kuchita zimenezi zikutanthauza kuti iwo akuyenera mlandu, osamakhala ndi kutumiza kwa kuchuluka bajeti ya msonkho munthu.

A gulu lapadera la nkhani

Nthawi zina, munthu kumachita ngati njira yopezera ndalama, si wothandizila ndi kugwira kupereka msonkho munthu paokha (kuchokera zawozawo). nkhani zimenezi ndi monga:

1. amalonda munthu kuti deduct msonkho ndalama malonda.
2. Notaries ndi anthu ena chinkhoswe kuchita paokha. Iwo deduct msonkho ndalama analandira mwa njira ya ntchito yawo.

Paokha deduct msonkho yekha mabungwe ndi chiphaso:

1. M'malamulo yapachiweniweni mapangano anapangana ndi anthu ena thupi, osati wothandizira. Mwachitsanzo, kungakhale pangano pangano.
2. Ku magwero, zomwe zili kunja la Russia.
3. Azipereke pa chuma chogwirika imene anthu anati mu chuma.
4. Mu mawonekedwe a winnings, amene linaperekedwa kwa okonza kubetcha, malotale ndi masewera ena zochokera chiopsezo (ntchito makina komanso).

Komanso, udindo nokha kuti deduct msonkho munthu mu bajeti amagwira ntchito amakhoma misonkho ndi ndalama zomwe nthumwi za sanathenso deduct msonkho. Zinthu ngati, mwachitsanzo, limapezekanso pa malipiro mu mtundu. Nkhani pamwamba ayenera kumapeto kwa lipoti chaka, zolembera kulengeza kwa ulamuliro msonkho, ili pa malo awo okhala.

Pomaliza

The Code amapereka malamulo kudziwa, kumana kapena deduction a msonkho munthu. msonkho mawerengedwe mlingo wa 13% pa maziko accrual. Kakyulasi imagwiridwa kuyambira chiyambi cha nthawi ya kumapeto kwa mwezi uliwonse pa ndalama zonse kuti kugwa pansi misonkho. Act amatipatsanso chiwerengero cha 30, 9, 15 ndi 35%. Msonkho mopitirira payokha aliyense ndalama variable. Posungira kokha kuloledwa kunyamula ndalama makamaka operekedwa nkhaniyi. Pankhaniyi, musati kuganizira ndalama analandira mwa samalipira kuchokera zina. Motero, mawerengedwe Kodi kuganizira anapitiriza ena nkhani misonkho. Nkosafuna kulemba wolemera kuchuluka kubwezedwa ku nthumwi samalipira pa ntchito yake. Kudzakhala mu kulemba. Sanandikaniza kapena pang'ono olembedwa kuchokera msonkho ndi zinapezedwa wothandizira kwa anthu kuti alipire zonse za kuchuluka masamu. Masiku chifukwa kukhazikitsa anasamutsidwa anapereka kwa ndime zisanu 226-TH nkhani ya Tax Code. chidwi ziperekedwe udindo kuti awadziwitse ulamuliro supervisory wa sizilephereka kuti saleka ku samalipira ndalama. Ngati kuphwanya zofunika ziletso nthumwi angathe kugwiritsidwa ntchito. zidziwitso kwenikweni akusonyeza kuchuluka kumana msonkho munthu, komanso kuchuluka kwa ndalama kumene palibe lemba-pansi yakhala ikuchitidwa. Zidziwitso akutumizidwa komanso kuti samalipira wa.