Documents pa deduction chikhalidwe kuchipatala wa mwana, makolo mkazi

nzika iliyonse ya la Russia, nthawi zonse kubweretsa boma bajeti msonkho kulandira akuyembekezera kuti boma adzasamalira iye ndi vuto. Chimodzi mwa chisamaliro ndi kupereka tsankho malipiro a ndalama ntchito pa chithandizo, kapena achibale awo, komanso kugula mankhwala. chipukuta misozi amenewa zimadalira kuchuluka kwa msonkho munthu lolipiridwa ndi boma. Chotero kodi ndendende ndi deduction msonkho, ndipo amene zikalata deduction chikhalidwe kuchipatala adzakhala ndi kukonzekera?

terminology

Mu deduction msonkho amatanthauza mbali ina ya ndalama za nzika iliyonse, osati msonkho. Ufulu kupeza chotero "kuchotsera" ndi Lamulo msonkho Code, nkhani nambala 219, lomwe limati: atengenso ena kuchuluka ntchito pa mankhwala, mungathe nzika iliyonse ya ntchito mwalamulo, pokhapokha kuti amakonda anapereka msonkho munthu. Tikumbukenso kuti kupeza ngati mwayi angathe kukhala chiwerengero cha nthawi, Chofunika, kuti kuchuluka kwake konse kumakhala si upambana 13% ya zopereka okwana anapanga pa chaka.

Kuika obwezeredwa msonkho mankhwala

Tisanafotokoze kulankhula za zimene zikalata ndi deduction chikhalidwe cha mankhwala ayenera kuphika, tiyeni tiwone amene angathe kutenga udindo umenewo, ndipo amene si wakuti. Amachotsera sangathe kukhala pafupi ndi anthu amene samapereka msonkho munthu, kuphatikizapo:

• lova nzika, ngakhale kulandira thandizo chikhalidwe;
• amalonda munthu, kutsogolera ntchito yake pa ulamuliro wapadera msonkho ndi samalandira ndalama zimene msonkho pa mlingo wa 13%.

Kulandira deduction msonkho munthu angalandire nzika ntchito movomerezeka ndi analipira chawo (osati mwa bwana) mankhwala, misonkhano kapena umafunika pa mgwirizano wa inshuwalansi mankhwala kwawo. Amapondereza ufulu umenewu sangathe iwo okha, koma kupeza deduction chikhalidwe mankhwala mkazi, mwana wamng'ono kapena makolo okalamba. Mukhozanso azilipira kwa chilolezo cha zaufulu inshuwalansi achibale awo kapena kugula zofunika mankhwala zotchulidwa dokotala.

Chenjezo! deduction Social mankhwala mwana pa zaka 18 za lamulo ndondomeko ngakhale choncho kumene mwana amaphunzira wanthawi zonse ndipo amadalira makolo awo.

Kupanga chotero ngongole msonkho , pali zinthu zingapo, akukhala pa iwo mwatsatanetsatane.

The chikhalidwe choyamba

Mwatsoka, mitundu yonse ya mankhwala ikhoza kulipidwa, pakuti ichi pali ndondomeko ina ya chithandizo, atathana Watsimikiza №201 wa Boma Russian pa 19.03.2001. Njirazi ndi monga:

• kapewedwe, konzanso, matenda ndi mankhwala m'zipatala, chipatala ndi chipatala;
• atagwira mayeso zosiyanasiyana zachipatala
• matenda / chithandizo pa nkhani ya makonzedwe a utumiki pangozi;
• konzanso, ndi mankhwala njira mu chipatala chaching'ono (kuchepetsa kungakhale kokha gawo la mavocha limene limafotokoza kuti chithandizo);
• Services maphunziro a ukhondo.

Ndalama mankhwala ndi kapewedwe, sanatchulidwe pa mndandanda pamwamba kusamvana, kutenga deduction sizigwira ntchito. Ine sindingakhoze kuchita kuno popanda ena ovuta kuwamvetsa: Mwachitsanzo, mtengo wa kupeza regenerative zikutanthauza odwala postoperative mu mndandanda sali m'gulu, koma ndalama ya rhinoplasty kapena chifuwa augmentation akhoza kulipidwa mosavuta.

The chikhalidwe chachiwiri

Kodi china chimene muyenera kudziwa bwino kukonza ndi deduction chikhalidwe kuchipatala? Documents inu kokha ngati mankhwala yakhala ikuchitidwa bwino nkhaniyo. Izi zikutanthauza kuti gulu zachipatala kapena wazamalonda munthu, kukuuzani utumiki ayenera kukhala chomveka (unexpired) chilolezo kuchita meddeyatelnosti mu Russia. Ngati chikalata si chithandizo chilichonse chinachitika kunja kupeza deduction msonkho munthu sizigwira ntchito.

Ndi chikhalidwe lachitatu

Palinso ulamuliro wina: ndalama zonse za chithandizo ayenera kulipira wokhoma nkhani yake. Ngati mankhwala kapena matenda inshuwalansi ndalama zolipirira ndi bwana kapena ankagwira ndalama za mudalitso iliyonse chikondi, ndalama zimenezi sizingathetsedwe ntchito deduction lapansi. N'chimodzimodzinso ndi nthawi imene bwana sapereka, ngakhale chithandizo antchito, koma amapereka ndi chithandizo anafuna kuti zolinga zimenezi, ndiko kuti, ikuti kuti ndalama zitha ntchito pa chithandizo.

Kuwonjezera mankhwala mwachindunji akhoza kulipidwa ndi mtengo wa mankhwala, lembani iwo linanena mwa lamulo, koma mankhwala akuchipatala nthawi zonse zikutsimikiziridwa ndi mankhwala dokotala.

Koma mupezeke ndalama mtengo wa mankhwala mankhwala maganizo. Ngati simuli wotsimikiza ngati inu akhoza zimachitika ndi deduction ndalama zina, ndiye kuti asasokonezeke, ndi bwino kupempha powunikira ku unduna wa zaumoyo wa Russia. Mukhoza kuchita izi pa webusaiti ake nduna ya "Komiti Public" - yankho Uzipereke masiku 30 kuchokera tsiku kulembetsa.

Documents pa osaphatikizidwamo kulembetsa

Kulandira chipukuta misozi, ndalama adzayenera kutsimikizira mwalamulo. Muyenera zikalata izi kwa deduction chikhalidwe kuchipatala:

• Russian pasipoti;
• msonkho mawonekedwe 3-DZENJE - Declaration;
• Thandizeni pa Fomu 2-DZENJE - kulandira pa ntchito;
• Statement ya reimbursement wa msonkho munthu ndalama zomwe imalemba tsatanetsatane wa nkhaniyi kukhala amatamanda chuma;
• Baibulo la mabungwe zachipatala chiphatsocho kuti amachita zochiritsira pa gawo la Chitaganya cha Russia;
• Baibulo la mgwirizano potipatsa chithandizo (ngati anapangidwa);
• kalata ya malipiro a zaumoyo otembenuzidwa, kusonyeza mtundu ndi mtengo wa mankhwala, chisindikizo cha bungwe la zachipatala
• macheke, malisiti, banki mawu natsimikiza ntchito ndalama (ndi umboni wa ntchito ndi maina bungwe zachipatala);
• mankhwala mawonekedwe ndi mndandanda wa mankhwala akuchipatala (amene ali m'gulu chigamulocho zogwirizana);
• msana mavocha chipatala chaching'ono, wangwiro ndi kalata ya ndalama mwachindunji mankhwala (osaphatikiza zakudya ndi malawi).

Ngati mukupita kuti angakonze deduction chikhalidwe mankhwala mwana, mwamuna kapena mkazi makolo, mndandanda adzakhala ndi kum'kulitsa pang'ono.

zikalata zina

Kuwonjezera awa ayenera kupereka pepala natsimikizira ubwenzi. Ngati inu angakonze deduction kuchipatala mwana, zikalata ayenera wodzilemekeza ndi kalata ya kubadwa kwa mwana / mwana wamkazi, ndi kupeza malipiro a mwamuna kapena mkazi ayenera zidzawonjezedwa kwa kalata ya ukwati. Inu mukhoza kubwerera ku deduction msonkho pa ana chisamaliro, amafunika kupereka umboni wa poika otumikira. Ngati inu kulowamo ndi deduction pa mankhwala chikhalidwe cha makolo, ndiye kuti mndandanda waukulu zikalata mukufuna kuwonjezera lanulanu satifiketi kubadwa.

Pamene kufunsa ofesi msonkho ndi zofunika kwambiri kukhala mu dzikolo makope osati kokha, komanso yoyambirira yeniyeni ya zikalata zonse - ichi adzakhala kwambiri ntchito ndondomeko ya kulembetsa.

Ngati mankhwala ndi lovuta

Kupanga obwezeredwa msonkho, ayenera kusiyanitsa deduction chikhalidwe kuchipatala ndi mankhwala okwera mtengo - si chinthu chomwecho. Chifukwa chakuti aliyense wa ife ali mfundo zake za mtengo ndi wotsika mtengo Watsimikiza №201 wa RF boma linavomereza kuti mndandanda wa mitundu yeniyeni ya chithandizo, zomwe ndalama. Total maina twente-seveni. Komabe, kuwonjezera pa mankhwala ndi zambiri zofunika kugula zipangizo zina zapadera ndi zipangizo zokwera mtengo. ndalama amenewa akhoza zimachitika deductible msonkho, koma ayenera kutsatira zinthu zina:

• Zida ndi zipangizo zochizira matenda anapeza m'gulu mndandanda wa mfundo №201;
• bungwe zachipatala sanathe kugula zipangizo kapena zida paokha;
• Iwo ali kalata kuchokera m'banja zachipatala, popanda kugwiritsa ntchito zipangizo izi / mankhwala ndikukhazikitsa mankhwala okwera mtengo sizikanatheka kukanakhala;
• Mabungwe kuchititsa mankhwala nzika satifiketi linapereka chithandizo (analipira) Pakuti malamulo "2" njira imeneyi imaonekera mu Federal Tax Service mankhwala okwera mtengo.

msonkho Social deduction mankhwala mano

Malinga ndi mndandanda wa zaumoyo, pothetsa vuto ndi mano anu ndi kupulumutsa pa misonkho pa nthawi yomweyo n'zothekanso. Koma pano Tisaiwalenso kuti ntchito misonkhano ya mankhwala zokongoletsa Pankhaniyi sizigwira ntchito. Ndiko kuti, ngati mwaganiza angayeretsere monga mano anu, kupanga siliva, amadzala mtengo kupeza kapena kugwiritsa ntchito ndondomeko ina umalimbana chikusintha maonekedwe a mano, ndiye pa deduction chikhalidwe cha mankhwala mano sizigwira ntchito. Koma ngati inu munali kuchitira kamwazi, mano caries ndi zina mano "Chisangalalo", ndiye chonde. Tax akadzabweranso akhoza kuwapeza pa yopanga - mtundu wa utumiki mu mndandanda.

Documents pa deduction chikhalidwe mankhwala mano musati amasiyana pamwamba, ndiye malamulo omwewo ndi malamulo. Mmodzi wa chachikulu - mano chipatala / dokotala payekha ayenera chiphatso.

kodi

Iwo ayenera kumvetsa kuti, ngakhale deduction msonkho ndi compensates kwa gawo la ndalama ntchito pa chithandizo, koma sikuti kuphimba kwathunthu. Izi makamaka zikugwira ntchito mankhwala okwera mtengo. Izi zidalira pa wotani ndalama zimene mwakumana nazo pa lipoti nthawi zakale, ndiponso zimene zinali kuchuluka kwa msonkho munthu.

Nthawi zambiri, deduction msonkho wapatsidwa ndalama wofanana 13% ya mtengo wa mankhwala, koma musalumphe 120 zikwi. Rubles chaka, ndi vuto la kusowa mankhwala okwera mtengo kuchuluka yopanda malire (kupatula kuchuluka enieni a msonkho inu analipira mu nthawi yapita). Tiyeni tione zitsanzo zingapo.

Chitsanzo 1:

Chaka chatha, nzika H. zinatsala 35 chikwi. P. / Mwezi. ndalama zake pachaka anali pa nthawi yomweyo:

35 000 × 12 miyezi. = 420 zikwi. P.

Kuchuluka kwa msonkho munthu amene amalipidwa chaka chatha anali motere:

420 zikwi. X 13% = 54 600 r Mukhoza.

pa chaka chathachi, iye analipira mankhwala a mwana wake kuchipatala wapadera mu kuchuluka 70 000 p. Monga mwa chilamulo, ndi woyenera kuti obwezeredwa msonkho kuchuluka kwa:

70 000 × 13% = 9 100 p.

Popeza kuchuluka uyu alibe upambana 54 600 p., Zalipidwa H. nzika chaka chatha, ndi deduction Mudzabwezedwa kwa iye zonse.

CHITSANZO 2:

A nzika ya US amazipeza 2014 300 zikwi rubles, lomwe linaperekedwa kuchuluka kwa msonkho munthu:

300,000 × 13% = 39 000.

Komanso mu 2014, iye opaleshoni mtengo 105.000 rubles, ndipo amafuna kugula mankhwala Uwerenge 35 000 rubles. Kuchuluka okwana ntchito pa chithandizo, anali motere:

105 000 + 35 000 = 140 000 p.

Tax ndalama izi :. 140 zikwi × 13% = 18 200 r Mukhoza. Koma ngati deduction msonkho sangathe kukhala ndi ndalama kuposa 120 000 pakani., The pazipita msonkho obwezeredwa, amene adzatha kutenga T-ka W., adzakhala 120,000 × 13% = 15 600 rubles.

CHITSANZO 3:

S. nzika amazipeza 2013 380 zikwi rubles, amene linalipiridwa:

380.000 × 13% = 49 400 r Mukhoza.

Pa nthawi yomweyo zinachitikadi mankhwala okwera mtengo ndi kugwiritsa ntchito zipangizo zina zapadera. Mtengo wa chithandizo anakwana 510.000 rubles. N'zosavuta kuwerengetsa kuti chiwerengero cha msonkho overpaid chiri motere:

510.000 × 13% = 66 300 r Mukhoza.

Koma ngati kuchuluka kwa msonkho amalipidwa 2013 anakwana 49 400 p. Ndiye kubwerera kwa msonkho munthu ndalama zitha anapanga ndalama zochuluka choncho. . Ngati ndalama zake mu 2013 analipo 10 zikwi rubles kwambiri, iwo akanakhoza kupanga deduction msonkho pa ndalama zonsezo ntchito pa mankhwala:

520.000 × 13% = 67 600 r Mukhoza. (Amene ali oposa 66 300 rubles. Tax deduction).

mawu

tsiku lenileni la kuzipeleka kwa zikalata kwa mawerengedwe a deduction msonkho kulibe, izo zikhoza kuchitidwa nthawi iliyonse yabwino. Mu nkhani imeneyi, pali ulamuliro chimodzi chokha inu mukhoza kubwerera msonkho zaka 3. Izi zikutanthauza kuti ngati ufulu deduct anawuka kuchokera nzika chikhalidwe Mwachitsanzo, mu 2014, munthu msonkho kubwerera adzakhala 2015-2017. Koma mu 2018 ndi tsiku lomalizira kubweranso msonkho adzakhala zapita. Kumene, si koyenera kuti adikire kwa zaka zitatu, chifukwa tsiku lililonse motsatizana kusonkhanitsa zikalata zofunika kungakhale kovuta.