Ayenela - ziri ... mlandu, zopereka, zolemba mlanduwo, chiwongola dzanja ndi mawerengedwe a Ayenela

Wonse chikhalidwe msonkho (Ayenela) - uyu ndi luso lalikulu dongosolo msonkho. Iye akanakhoza kukhala m'malo akuchita pamaso misonkho, amene analandira atatu boma kutali-bajeti ndalama chikhalidwe. Pamaso pa oyamba a logwirizana opereka msonkho chikhalidwe akuyenera kupanga malipoti osiyana anazipereka aliyense wa ndalama izi, komanso kupereka ngongole yake mu mawu wokhazikitsidwa ndi Fund zogwirizana.

Mbiri ya zosayembekezereka wa Ayenela

Ganizo kumayambiriro kwa logwirizana chikhalidwe msonkho (Ayenela), zomwe kuphimba onse premiums unachokera mu 1998, pamene boma Tax Service wakhala akufuna kuti akonze umodzi wogwirizana misonkho m'munsi posamutsa ntchito zonse kuyankha ndi kulamulira dipatimenti limodzi. Komabe, zaka zimenezo, dongosolo anatsala yosatha, kotero izo zinkayenera kuti zii. zaka 2 patapita anatenga gawo lachiwiri la Tax Code, komanso Chilamulo Federal pachibwenzi 05.09.2000 Popeza 01.01.2001 yapindula ndondomeko yatsopano ya mawerengedwe ndi malipiro a zopereka ndalama chikhalidwe owonjezera bajeti ya la Russia. Chapter 24 HR. 2 limati pa oyamba a msonkho logwirizana chikhalidwe. Tax kuti Fund ndi penshioni, komanso misonkho kwa Fund Social Insurance ndi Yokakamiza Medical Insurance Ndalama zinatumizidwa anagwirizana monga mbali ya msonkho logwirizana chikhalidwe, kusonkhanitsa ndalama kukhazikitsa ufulu nzika 'kuti penshoni ndi chikhalidwe chitetezo, komanso kuisamalira zachipatala. Powonjezera choikidwacho dongosolo linalake zopereka inshuwalansi mokakamizidwa chikhalidwe ndi ngozi mafakitale ndi matenda kuntchito.

Ayenela: chikhalidwe ndi maonekedwe a

The kusintha kwa zachuma lotseguka msika mu Russia zinali zodzaza ndi kusintha kwambiri zachuma, monga ndalama bajeti kukhala sakukhudzidwa ndi dongosolo bajeti dziko. Chifukwa cha kuchepekedwa bajeti, kufufuma, kuchepa kwa kupanga kukula ndalama zosayembekezereka ndi zina mwa mapangidwe ndalama owonjezera bajeti anali mbali zofunika kwambiri kulenganso njira za ntchito ya utumiki chikhalidwe mabungwe. Monga tanenera kale, umodzi msonkho chikhalidwe polima pambuyo kulowa mu mphamvu ya gawo lachiwiri la Tax Code. Nthawi zambiri, anthu logwirizana chikhalidwe msonkho - msonkho anafuna m'malo premiums inshuwalansi zonse ndalama tatchulawa, koma popanda zopereka inshuwalansi ndi ngozi ndi matenda ntchito, zomwe uyenera kulipiridwa osayang'ana ya Ayenela.

Mu 2010, Ayenela yayimitsidwa ndipo m'malo anafika premiums, amene Komabe, si wosiyana kwambiri kuchokera otsiriza. kusiyana zimasiyana kwambiri ndi Ayenela ndi premiums inshuwalansi kukhala msonkho malipiro yokha: pamaso nzika linalipiridwa kudzera mu ofesi yokhomera msonkho, koma mkubwela kwa premiums inshuwalansi anayamba kupereka msonkho kwa ndalama extrabudgetary. Komanso, panali kusintha mitengo ya msonkho. Komabe, popeza 1 January 2014 mwatsatanetsatane anapangidwa kuti abwerere ku kachitidwe kachikale wa Ayenela, amene opareshoni mpaka 2010

Chinthu misonkho

Pakuti amakhoma misonkho Gulu loyamba la zinthu kwa misonkho onse ubwino accrued, komanso Malipilo, mabonasi ndipo ndalama zina, kuphatikizapo kupereka Mapangano boma, maumwini ndi mapangano laisensi, ndipo potsiriza, malipiro anafuna kupereka chithandizo. Dziwani mfundo zosangalatsa kuti zonse zimene ndimapeza pamwamba sangakhale phunziro kwa misonkho ngati kupereka za phindu kuti anali otsala pa nkhani ya gulu la Yehova.

Kwa amalonda misonkho zinthu ndi phindu onse m'pamenenso malonda awo / ntchito akatswiri, koma opanda ndalama kugwirizana ndi m'zigawo awo.

Pomaliza kuti zinthu misonkho si zosiyanasiyana phindu phunziro limene - tinganene ufulu chuma kapena kulanda ntchito kwa kanthawi chuma. Mwachitsanzo, mapangano wotero pangano "ogulidwa ndi kugulitsa" ndi mgwirizano pa pangano la.

M'munsi msonkho msonkho logwirizana chikhalidwe

Yachokera pa m'ndandanda wa zinthu malamulo misonkho, mitundu ndi tsinde msonkho. Mabwana, amaonekera ndi:

• mitundu yonse ya mphoto ndi malipiro anapanga malinga ndi malamulo ntchito;
• malipiro a Mapangano yapachiweniweni;
• ndalama kuchokera mapangano kukopera ndi pulogalamuyo;
• malipiro zosiyanasiyana potipatsa chithandizo ndi ndalama zina zosadziwika.

Akamaona m'munsi msonkho, nkhani revenues onse amene mwanjira ina accrue ogwira ntchito ndi owalemba ntchito ndalama kapena mtundu, komanso pansi pa amati ndi chikhalidwe, chuma ndi phindu lina, ukonde wa ndalama kosamugonjera msonkho, tikambirana ina. Pamene nawuza Ayenela amakhoma misonkho, mabwana ayenera kudziwa m'munsi msonkho aliyense wogwira ntchito payokha mu nthawi msonkho. M'munsi msonkho wa malonda - ndi ndalama zowombetsa mkota ndalama zimene umamumvera misonkho, ndipo analandira mwa iwo nyengo msonkho kupatula zinthu zimene sizikugwirizana ndi kuchotsa awo. Antchito kulandira ndalama mu mtundu (katundu) ayenera kutengedwa ngati mbali ya zopereka msonkho pa maziko a phindu / zikwanira anafotokozedwa ndi Art. 40 Tax Code, kuyambira mitengo msika ndi mitengo.

Malipiro sali m'gulu m'munsi msonkho

Zikuphatikizapo zotsatirazi:

• boma ubwino;
• severance phukusi;
• ndalama zoyendera;
• chipukutamisozi kuwononga thanzi;
• chipukuta misozi ntchito katundu wa antchito;
• mitundu yonse ya malipilo ndi othamanga;
• Mitundu ina ya malipilo;
• Dongosolo la chakudya ufulu;
• ndalama analandira mwa mamembala a zachuma wamba;
• reimbursement chitukuko akatswiri a anthu ogwira ntchito;
• zopereka kuvomerezedwa / inshuwalansi zaufulu za anthu ogwira ntchito;
• malipiro chuma antchito boma;
• kamodzi malipiro chuma;
• ufulu kupereka nyumba;
• mamembala ndalama za m'madera onsewo la anthu ochepa a North;
• malipiro ena, anakhazikitsa Art. 237 ya Tax Code.

opereka

Opereka Ayenela adzachita chimodzimodzi monga anthu amene amatsatira zopereka ndalama chikhalidwe. Kulankhula walakwitsa, tsopano pali magulu awiri okha amakhoma misonkho, kumene woyamba ndi ogwira ntchito, mabungwe, amalonda ndi mabungwe makampani kuti ndi mphamvu malamulo, ndipo chachiwiri - wodziimira nzika (maloya, notaries, m'madera onsewo ndi anthu ochepa kwambiri North chinkhoswe mu ulimi miyambo ndi ena).

Ngati amakhoma misonkho a magulu onse, iwo kulipira misonkho pa malo awiri. Mwachitsanzo, wazamalonda munthu, amene amagwiritsa ganyu ntchito, ayenera kulipira Ayenela analandira kwa ndalama malonda, komanso malipiro accrued kwa ogwira ntchito awo. Notaries, Apolisiwo ndi alonda, amene zikugwira mchitidwe payekha, sikuli kwa kalasi imodzi amakhoma misonkho pa chifukwa chakuti iwo kale mgulu la "amalonda munthu", umene enshrined Para. 2, Art. 11 Tax Code.

mlingo Ayenela mu 2013 ndi 2014

Mu Russia, pali kuwonjezeka pang'onopang'ono katundu msonkho, amene amayamba chifukwa cha 'kukalamba mtundu "ndipo kenako dontho chiwerengero cha nzika wamphamvu ndi ntchito. Kumene, m'badwo akulu ayenera kusonyezedwa ndi zonse kulipira penshoni kwa anthu awa. Tsopano premiums zing'onozing'ono analipira amalonda munthu ndi zina nzika wodziimira. Iwo kulipira umafunika mapulani amene ali ndinasintha poyerekeza ndi antchito "pafupifupi" ntchito munthu wina. Monga chidwi pa premiums ndi (Ayenela), kenako mu 2013 iwo analipo 30% ya malipiro. Kuwonjezera kuti kuyambira 2012 anali kudzipatula mlingo zambiri za 10% kwa malipilo owonjezera 512.000 rubles, 568.000 - mu 2013 ndipo chikuyembekezeka malipilo owonjezera 624 zikwi mu 2014 Ayenela mu 2014 expectedly anauka kwa 34% . Chifukwa kuwuka lakuthwa mu chiwongola dzanja mu 2010, zomwe chinawonjezeka ndi 8% (kwa 26% kwa 34%), mabizinesi ambiri ang'ono alowa "mu mithunzi" monga kuyenda katundu wolemera kwambiri pa malonda awo.

Kodi kuwerengera Ayenela?

Mawerengedwe a Ayenela mu 2014 ntchito aligorivimu zotsatirazi:

1. Choyamba, muyenera kudziwa m'munsi msonkho, ndilo Uwerenge ndalama munthu. Iwo akhoza akamagwira iye malipiro (ie pansi Mapangano ntchito), kapena pansi pa amati ndi malipiro ena apadera pansi Mapangano malamulo a mayikowo: Malipilo wolemba mphoto kwa ntchito ndi zina zotero. Plus, ndi opereka wa logwirizana chikhalidwe kuchita msonkho ndi mabungwe ndi amalonda munthu amene ntchito ganyu ntchito.

2. Chotsatira ndi kudziwa mlingo msonkho. Iwo ali lonse regressive, imene mitengo m'munsi chidwi umachitika kwa ndalama apamwamba. Chifukwa chochuluka amakhoma misonkho chonse kuchuluka 30% (kwa ndalama kuchokera rubles 1 mpaka 624 000): amachotsera Ayenela kuti Fund ndi penshioni ya Russia - 22%, Fund inshuwalansi lamulo mankhwala - 5,1%, Fund inshuwalansi chikhalidwe - 2.9 Nchito%. Pa malire pazipita (624 000) lidzagwira 10%.

3. Yerekezerani malipiro anu ndi gulu anakhumba (<624.000 <) ndi monga kuchulukana kuchuluka kwanu ndi kuchuluka ena. Ndizo zonse, mawerengedwe wanu munthu wa Ayenela pa.

nthawi chandalama

Nthawi msonkho ndi imodzi Chaka chino. Choncho kwa gulu loyamba, pali wokhoma nthawi (kotala, 6 ndi 9 miyezi). Gulu lachiwiri palibe nthaŵi. Kumapeto kwa nthawi msonkho, amakhoma misonkho ayenera kupeleka msonkho kubwerera.

Chitsanzo Kulumikizana nawuza Ayenela

Ayenela. Kukhoma pa mlandu wake

osaphatikizidwamo msonkho

Malinga ndi malamulo Russian msonkho, inapeza kuti kuchokera msonkho osachita (kuti adzafafaniza ESN mu 2010), mabungwe ndi anthu otsatirawa:

1. Mabungwe accruing Ayenela osati deducted ku ndalama za malipiro ndi zina mphoto kuti nthawi msonkho si upambana 100 zikwi rubles munthu aliyense achilengedwe amene ali olumala Ine, II kapena III gulu.
   
   
2. Mfundo Previous imakhudzanso siyana zotsatirazi amakhoma misonkho:
   • Kwa magulu amene anthu a anthu olumala (TELO). Mu gulu ili misonkho si unachitikira ngati ophunzira anali osachepera 80% ya anthu olumala ndi owayimilira malamulo. Ntchito kwa maudindo awo dera.
   • Pakuti maofesi kumene ovomerezeka likulu anapangidwa kuchokera madipoziti (GAA), umene uli pafupifupi chiwerengero cha [olumala] si zosakwana 50%. Plus, gawo la malipiro ali kukhala pa mlingo wa osachepera 25%.
   • Mabungwe amene tinalengedwa kuti akwanilitse zolinga chikhalidwe, Pakati kuthandiza anthu olumala, ana olumala ndi makolo awo. Tikumbukenso kuti eni chuma pa nthawi yomweyo akhale yekha RDN.
     
     
3. mabizinesi munthu ndi achilamulo kukhala udindo olumala Ine, II kapena III gulu. Ndalama kuchokera bizinesi / ntchito yawo akatswiri ayenera musalumphe 100 zikwi rubles nthawi msonkho.

Tsopano otsika chidwi Ayenela (inshuwalansi premiums) ndi pano. . Mwachitsanzo, mu 2013 ga mlingo ŵakwenera anali 20% - FIU FSS - 0%, HIF - 0%.

ANAKULIRA kubwerera ku Ayenela

Kwa ambiri, mfundo pa kubwerera sizikuwoneka zodabwitsa chifukwa Ayenela - ndi yofunika zikuluzikulu za dongosolo msonkho mu 2000s ndi. Akatswiri ambiri tchulani mfundo chimene chachititsa kuti abwerere Ayenela chinali chifukwa chakuti m'malo a zopereka inshuwalansi Ayenela, lonse limene zasintha mokomera munthu regressive ndi kuonjezera chiwerengero cha zopereka mokakamizidwa ku 26% kuti 34% kopeleka malipiro (malipiro thumba) sali anapereka muyezo wa dongosolo penshioni, koma zinangowonjezera ndi kuwonjezeka katundu msonkho ndi mavuto osiyanasiyana utsogoleri. Kuchokera pamenepa tinganene anapeza kuti abwereranso ku Ayenela ndiye kuti sakulabadira ndi ntchito (makamaka ang'onoang'ono), ndi dongosolo la lidzayenere onse boma ndi malonda. Mu 2010-13. amalonda onse anakakamizika ntchito zitatu (!) cha thupi lake, limene pamapeto kumawonjezera mtengo kuchita mlandu.

Dziko ndi phindu m'nyimbozo anawonjezera boma ogwira ntchito m'boma, zikhale zovuta kulamulira ntchito ndalama amalonda. Komanso, takambirana kale, ndi kuti chifukwa ukuwonjezeka lakuthwa mu chiwerengero cha makampani ambiri yaing'ono anatenga "mu mthunzi". Choncho pamene ananeneratu kusintha yekha positive. Komano, mu 2014 mlingo kuchuluka sotsplatezhey chifukwa tsopano ESN ndi 34% (yachibadwa) ndi 26% (chisomo) kuti si kwambiri kusangalatsa malonda.

Pomaliza

Izo ndithu nthawi yaitali Ayenela dongosolo misonkho wakhala bwino ndi timvetse amakhoma misonkho onse. Pakadali pano, ndi Dziwani kuti ena chakudya cha Tax Code amafuna zosintha zina ndi mfundo zofotokoza. Kucotsa ESN sizinasinthe kwambiri wokwiya dongosolo msonkho, koma kukhazikitsa ndi mchitidwe premiums inshuwalansi si anabweretsa kusintha kulikonse, cholimbikitsa katundu msonkho. Today mitengo ESN akuimira 34% 26% kwa opereka zambiri ndi opindula, motero, omwe si okhulupirika kwa amalonda. Komabe, tisaiwale kuti Ayenela - wabwino njira kuti premiums inshuwalansi, amene akhoza kusintha zinthu msonkho dziko.