Misonkho Excise mafuta mu Russia

Excise misonkho petulo ndi dizilo ndi mawonekedwe a msonkho umene pa olemba ntchito anzawo ndi mabungwe. athamangitsidwe ikuchitika mu ntchito ya ntchito zina bizinesi, kuphatikizapo kayendedwe ka katundu kudutsa malire a ulamuliro miyambo ya la Russia. Taganizirani mwatsatanetsatane zimene zimapanga mafuta excise. Nkhaniyi pofotokoza mbali ya misonkho, dongosolo la chopereka, komanso mitengo kukhazikitsa.

General maonekedwe a udindo excise

Izi msonkho pa katundu kwa mlingo wa ulamuliro ndi boma ndi boma. Malipiro imatengedwa msonkho okwana (sanali asonyezedwa) kopita. Izi zikutanthauza kuti ndalama ntchito popanda kutchula zinthu zapadera. Mwa njira kuchotsa malipiro excise, monga VAT imatengedwa zina. misonkho njira zikugwirizanirana ndi neokladnym msonkho, mwachitsanzo udindo kuwerengera ndi kupereka udindo wa samalipira a. amadziwika wina wa udindo excise mu muyezo mtima kudziwa mmene bwino ntchito ndalama msonkho. Pakuti chizindikiro ichi, imagwera mu gulu la amachotsera kuvomerezedwa zolimbana. Ichi ndi chifukwa chakuti anavomereza kuti mu malamulo kuti ndalama dera, ndi boma. Mndandanda wa mankhwala excisable yopapatiza zokwanira. Mmenemo, kupatula mafuta monga:

1. fodya.
2. Cars.
3. Mowa, mankhwala okhala ndi mowa, mowa.
4. Njinga mafuta.
5. Mowa.

limagwirira malipiro

Excise misonkho petulo ndi dizilo mopitirira ndi umene dongosolo makamaka. mawerengedwe ndi limagwirira malipiro kumafuna kukhazikitsidwa kwa ndalama ya msonkho m'kupita kwa iwowo ndi mankhwala oyenera ndiponso kulolerana ake mu mtengo wa katundu. Izi zikutanthauza kuti aliyense zisudzo zachuma nawo zolowa katundu excisable, ayenera kuwerengera malipiro ndi kukhazikitsa kulanda wotsatira udindo umenewu kwa counterparty lapansi. Amenewa chiwembu ndi zomveka wosuta mapeto. Nayenso, amanyamula katundu kwa misonkho. Mawu oyamba a ntchito excise mafuta amapereka lamulo la mafuta.

opereka

Monga mabungwe amene amalamulidwa deduct msonkho excise mafuta, ndi amalonda munthu, mabungwe ndi anthu yonyamula mafuta kudzera ulamuliro miyambo ya la Russia. Art. 179 Tax Code Kusonyeza kuti kufunika kopanga malipiro ukapezeka kwa tsiku la bizinesi. Mu nkhani imeneyi, msonkho excise mafuta chofunika kulipira zonse mwa nkhani, perpetrators awo. Zikuphatikizapo Inter zina zotere, ikukhudzana ndi anthu achilendo. Monga opereka msonkho pa mfundo za malonda ndi kutumikira monga mayunitsi osiyana malonda.

kulunjika

Mu ndondomeko ya wotuluka ndi mitundu ina ya katundu kukhoma msonkho limodzi ndi zingapo zochititsa. Makamaka kwa misonkho ntchito ndi owongoka kuthamanga Ena Amakhoma Ena mafuta lokha kulongosola opanga wake. malamulo ofanana ntchito kwa issuance wa mankhwala petrochemical kwa izo. Komanso, mbali ya udindo yatsoka samalipira anapereka kwa mabizinesi kuti ntchito pansi pangano mgwirizano. Iwo ali ololedwa kupereka msonkho excise mafuta pamodzi ndi chilli amene udindo umenewu chimakhala ndi ophunzira ena. Munthu uyu adzakhala palibe pasanafike tsiku lotsatira pambuyo bizinesi koyamba kuti awadziwitse ulamuliro msonkho wa chikwaniritso cha ntchito ya samalipira pansi pa mawu a pangano mgwirizano. Pa nthawi yomweyo m'pofunika boma monga phunziro, kutsogolera ntchito kucheza. Izi zachitika kaya mfundo za kulembetsa wake monga mutu pogwira ntchito yake. Ndi yake ndi zonse deduction wa excise munthu kuchita maudindo malipiro pansi mgwirizanowo zogwirizana ndi kukhoma msonkho uyu gulu lonse lidzakhala zokambirana akwaniritsidwe.

chinthu misonkho

Monga luso lake. 182 Tax Code amakhazikitsa mndandanda enieni wotuluka kuti odzipereka kwa mankhwala excisable. Zikuphatikizapo, makamaka, monga:

1. Kukhazikitsa pa gawo la Chitaganya cha Russia anapanga opereka katundu excise.
2. Kulandira ndi kukhoma katundu wa mitundu ina ya mankhwala pa ntchito maziko komanso.
3. Movement wa katundu mwa ulamuliro miyambo ya la Russia.

Mu kukhazikitsa malinga Art. 182 NC, akutumikira kulanda umwini wa katundu phunziro kwa wina ndi mzake thandizo kapena reimbursable maziko, komanso ntchito yake ngati malipiro a mu mtundu.

chinthu kuzindikira

Excise ntchito mafuta mu Russia imakhudzanso wotuluka zina zokhudza zakayendesedwe ka chikalata mafuta pa m'gawo lake:

1. Kuyambira zipangizo - mwini wake kapena anthu ena.
2. Mu dongosolo la gulu - pa wotsatira katundu kupanga nepodaktsiznyh.
3. Zofuna zawo.
4. Pakuti processing pa tolling maziko.

Excise ntchito mafuta mu Russia linaperekedwa pamene posamutsa kuti dziko la chipani gulu lake nazo ake / kuchoka cha macheza, mgwirizano - membala pa sankhani izo chuma gawo kapena kugawikana kwa katundu. chinthu misonkho ikutuluka nkhani za mabungwe kukhazikitsa ownerless, analandidwa kapena nkhani kusamutsa kwa oyang'anira tauni / boma umwini katundu nkhawa.

Chofunikanso

Monga mbali ina ya zosayembekezereka wa chinthu misonkho mu mtima kupanga mankhwala ndime yachitatu ya Art. 182 Tax Code, adziwe msonkho kupanga akufananitsa mtundu uliwonse kuphatikiza mankhwala m'madera yosungirako ndi kukhazikitsa zawo, zomwe zingadzetse mankhwala excisable. ulamuliro Izi sizikhudza makampani Catering. Pamene mankhwala wosanganiza aumbike, ndi amene anapereka ndalama excise kuchuluka poyerekeza ndi anatsimikizadi kwa zipangizo.

lolemba

Gulu la wotuluka kugwirizana ndi kupeza mankhwala anatchula gulu lapadera. The kukhoma mafuta excise kumachitika pamene kukhoma la mtundu makamaka. Mu ntchito ayenera kumvetsa uthengawo kwa nkhaniyi mu mawonekedwe a malonda yomalizidwa amapangidwa kuchokera ku zipangizo mwini yaiwisi ndi kugwiritsa ntchito zipangizo zawo. Komanso, chofunika Khrisu zosayembekezereka wa udindo mwachindunji ndi kuli umboni. Iwo chikalata kampani pamlingo kwawo.

Features yodalirika chosonyeza

chikalata ichi ndi chikalata kwa anthu amalonda ndi mabungwe mlandu:

1. Owongoka kuthamanga mafuta, ku zipangizo makasitomala a yaiwisi / zipangizo m'gulu.
2. Petrochemical mankhwala, ngati mukugwiritsa ntchito pamwamba utsi otchulidwa kupanga ake.

Chifukwa umboni pa nkhani ya owongoka athamangadi mafuta mu ogwira ntchito ayenera yoyenera kupanga ubongo. Iwo akhoza za obatizidwayo bwino ntchito, katundu, malo kapena malo ena malamulo. Kuti mupeze satifiketi mafuta kuyenga kofunikira kuti wodandaulayu anali pangano ntchito zipangizo processing makasitomala a yaiwisi, chifukwa cha adati mafuta amapangidwa. Pamaziko a mgwirizano umenewu adzakhala apatsidwe kukachitika kuti kampani amachita ngati mwiniwake wa mafuta kukonzedwa, ndi mgwirizano anapangana ndi limapanga petrochemicals.

zikalata zolimbana

Mu Chapter. 21 Tax boma wakhala kukonzedwa, chimene:

1. Wovomerezeka mitengo ya msonkho pa mafuta mu 2016-2017 biennium. mu ndalama unakhazikitsidwa mu 2014. Chikukula msonkho excise mafuta amafunika 2018. Indexing adzakhala 5% poyerekeza wachiwiri 2017
2. mafuta Excise galimoto amamasulidwa pa 10,5 m. P. / Tonne. Izi ziyenera ulesi kupanga mafuta pansipa kalasi 5.
3. Lilibe mankhwala ena ku Art. 181. Izi ndi akhudzidwa kwambiri m'madzi ndi Kutentha mafuta. wosamasula Izi amaperekedwa ndi kuzindikira ngati zinthu kwa misonkho ya distillates pakati, monga, mwa ena, mankhwala ananena.
4. Mlingo msonkho kwa distillates pakati amayikidwa mu kukula kuti ndi wofanana koyefishienti, amene masamu malinga excise dizilo.
5. Monga opereka anazindikira makampani amene analandira kwa akuluakulu a msonkho wa kalata ya kalembera wa kampani kuti wachita wotuluka ndi distillates pakati. Eni zoyendera madzi, kugwiritsa ntchito mankhwala mwachindunji kwa bunkering, anapereka deduction. Ndi wofanana ndi mlingo pa zimene Calculated excise m'madzi mafuta chiŵerengero.

distillates Middle akuzindikiridwa monga zosakaniza madzi a chimasanduka ndi fractional zikuchokera mu kutentha osiyanasiyana 215-360 deg. kusinthidwa zimenezi zikuphatikiza zothekera zonse kuti Sinthani dzina kachigawo dizilo. Choncho, pa nthawi ino sadzatha kupewa katundu msonkho. Ndi 2016 anapereka msonkho excise ngalawa mafuta otsika-kukhuthala. Pankhaniyi, kumalo a ntchito chinkhoswe m'munda zogwirizana, si makamaka anakhudzidwa. Mwa kusinthidwa zilipo ndi msonkho deduction coeff. 2.

kukambirana kusinthidwa ndi

Mu 2014, pa msonkhano wa komiti State Duma maziko womulera mwatsatanetsatane kuonjezera chiwerengero cha ntchito excise pa dizilo ndi mafuta 4 ndi 5 makalasi. Akatswiri adawopa pa nthawi imene chiyanjo cha kusinthidwa kwa mtengo wa mafuta chidzakula ndi 3 p. Ine ndinapanga mwatsatanetsatane kulera Evgeniy Moskvichev. Pa dizilo maselo 4. Iye akufuna kulera mlingo kwa 3450 p. / T. mu 2015 kuti 4150 p. / tonne. - mu 2016, mpaka 3950 tsamba / T .. - mu 2017. Chiwerengerochi kuganiza 5 mabatire. Koma galimoto mafuta, iwo, okonza kulisunga mu chaka 2015-TH pa mlingo wa 7300 tsamba / T mu 2016 anapereka kuwonjezeka kuchokera 6200 mpaka 7530, mu 2017 - .. Ndi 4.5 T tsa / T ... 5830 kuti p. / Tonne. Izo zinakonzedwa kuti ndalama onse kupita ku zigawo ndalama msewu. Pa nthawi yomweyo, Sergei Shatalov ananena za kufunika kuchita kusinthidwa zitakwanira. Pamaso kukambirana mwachidwi, kuwonjezeka ntchito excise yekha dizilo ndi mafuta 5 cl. Umenewu ikuyembekezeka anali kupereka ndalama dera njira zina biliyoni 60 P.. mu 2015, ndipo mu zaka wotsatira - oposa biliyoni 90 rubles.

mitengo

Mu Tax Code kumatanthauza mlingo yunifolomu kwa misonkho ya zinthu excisable. Iwo agawidwa m'magulu awiri: mwakhama ndi pamodzi. Achikhalire lomaliza mawu mtheradi pa unit wa misonkho m'munsi. Malinga ndi mfundo imeneyi, makamaka, ofunitsitsa ndi msonkho excise mafuta. Tikaphatikiza mitengo amati kuphatikiza olimba ndi gawo la ntchito ndalama. The Code amapereka zosiyanasiyana za mitengo ndi mitundu ndi mankhwala boma mitundu. Makamaka kuyambira 2011 mumzinda anapereka mitengo osiyanasiyana malingana ndi gulu la mafuta ndi dizilo. Mu anapezazo ndi, mfundo ya mabala tariff kwa mankhwala apamwamba khalidwe. Komanso, amapatsa indexation wa tariffs zochokera mitengo olimba ogula ntchito.

m'munsi

Iwo anapereka malinga ndi nkhani. 187 NC padera pa mtundu wa mankhwala excisable. Malinga mlingo, m'munsi msonkho anatsimikiza mtima:

1. Monga kuchuluka kwa anasamutsidwa (anagulitsa) katundu mtundu. riziki imeneyi imagwira ntchito kwa mankhwala amene ntchito yeniyeni mitengo (atathana).
2. Monga mtengo wa anasamutsa (anagulitsa) katundu. Iwo masamu malinga ndi mitengo zimene zili ndi Art. 40 Tax Code, popanda msonkho excise, VAT pa katundu amene anapereka malonda valorem mlingo.
3. Mtengo, masamu malinga ndi pafupifupi mitengo kudziŵidwa kuti anali kwenikweni mu lipoti nthawi yapita. Mu ajombera ntchito msika index popanda excise msonkho, VAT - mudziko la katundu amene anapereka chiwongola dzanja msonkho.
4. Monga buku la malonda (opatsirana) katundu mu chochuluka kwa excise mawerengedwe pogwiritsa olimba pamene mlingo ndi mtengo masamu, masamu pa pazipita mtengo ritelo kudziwa pamene ntchito excise chidwi. pempheroli ntchito mu ulemu wa katundu amene envisaged ophatikizana tariffs.

akawunti

The Tax Code lili zofunika za khalidwe la kulembetsa osiyana ntchito ndi mitundu excisable katundu. Choncho, Art. 190 Kusonyeza kuti wokhoma ali ndi udindo wa bungwe la kusiyanitsidwa ntchito mlandu ndi katundu, zimene zimapereka kwa mlingo wosiyana msonkho. Ngati mudzagwiritse sasunga osiyana ntchito chikukonzekera, kuchuluka kwa msonkho excise anatsimikiza ndi mlingo msonkho ntchito ndi ogwira ntchito ku akonzedwa umodzi m'munsi ntchito onse amene amagwa pansi msonkho malipoti.