Misonkho imene sitipereka ndi monga msonkho uliwonse?

Ngati pali boma, ndiye pali misonkho. Izi malipiro mokakamizidwa ku bajeti ya dziko akhala mbali ya moyo wa anthu ndi makampani. anthu ambiri Komabe, ankachitira ndi zoipa zimene misonkho momwe iwo amalipidwa. Pa msonkho munthu ndalama msonkho phindu amadziwa, mwina, chirichonse. Koma pali ena - mozungulira misonkho, zimene zili zofunika kudziwa. M'nkhaniyi tiona zimene misonkho mozungulira, ndipo kodi Mbali awo zimasiyanitsa.

Lingaliro la msonkho tikupanga

Mosiyana ndi mwachindunji, malipiro mozungulira si anatsimikiza mtima opereka msonkho, ndipo anaika monga surcharge kuti mitengo kapena mitengo ya katundu. Pogula mankhwala makamaka, makasitomala amalipira osati Mlengi, komanso boma. misonkho imene sitipereka ndi anthu a m'gulu mwini mtengo ogwira ntchito katundu opangidwa kapena utumiki umene iwo. Kuchokera chimaposa cha zogulitsa, amapereka wina kuchuluka kwa bajeti (msonkho), ndi otsala masamba yekha (phindu).

Choncho, opereka weniweni ndi ogwiritsa mapeto a misonkho mozungulira, ndi opanga katundu zinthu monga intermediaries - malipiro pickers. Choncho dzina la - "mosadziwika".

Gawo ndi mitundu ya misonkho tikupanga

Izo ziyenera kuti 90% ya onse kuchuluka revenues bajeti kuti basi pansipa kutchulidwa milandu. Iwo ndiwo ndalama boma, zimene zimathandiza kuti ntchito zosiyanasiyana kuphimba ndalama zofunika boma. misonkho imene sitipereka ndi monga malipiro Gulu:

1. msonkho Universal pa mowa (VAT).
2. malipiro munthu msonkho monga kuchuluka mtengo wa katundu (excise).
3. Misonkho malonda zakunja katundu (ntchito) - amalipidwa katundu kuwoloka malire. Share ntchito pa inatha (inatha) ndi katundu (katundu) katundu.
4. malipiro zachuma misonkhano okhawo pagulu - kulembetsa mapepala ena, zolipira kwa ziphatso zosiyanasiyana ndi zilolezo.

Mu Russia njira zina zokhudzana ndi ena ndalama zina kwa bajeti - azimayi kwa ndalama zosiyanasiyana (. Nyumba, magalimoto, etc.) zopereka inshuwalansi chikhalidwe (iwo saloledwa kukhala mbali Uwerenge ndalama kupanga). The kwambiri ndi ofunika mitundu iwiri yoyambirira ya misonkho - kufunika anawonjezera msonkho ndi excise ntchito.

VAT: mwachidule "dossier"

Aliyense wa ndondomeko kupanga amadziwa msonkho uyu, ndi chilengedwe chake ndipo ziyenera limapezekanso pa chilichonse siteji ya ulimi / makope katundu. VAT linaperekedwa ndi boma monga mbali ya mitengo ya zinthu (monga momwe kukhazikitsa). Komabe, iye akudza ndi bajeti pamaso katundu adzakhala anagulitsidwa kwa ogula mapeto. Mlengi amalipira kuchuluka ena a gawo la mtengo umene "" anawonjezeka mtengo kugula kwa kupanga zipangizo.

The mawerengedwe a mtengo anawonjezera msonkho tidzakwatulidwa kunatheka chifukwa kudziŵa kusiyana pakati pa VAT mlandu pa katundu opangidwa ndi VAT pa kugula zipangizo / yaiwisi zipangizo kupanga ake. Mu Russia, phindu la malipiro imeneyi ndi 18%, koma pa nthawi imene mlingo wa 10% ndi 0% chagwiritsidwa. Adzachedwa malipiro maziko miyezi itatu iliyonse, ndipo akudikila misonkho, kuwonjezera katundu wogulitsa ndi ntchito ingakhale monga iyi:

• yomanga ndi msonkhano ntchito kudziletsa mowa;
• katundu latsopano la Russia ochokera m'mayiko ena (zolinga kupanga);
• kulanda katundu zofuna zawo (ngati iwo sali m'gulu ndalama sonyezani msonkho).

Palinso zinthu pomwe bungwe mwina sadzalandira VAT. Zikatero amafotokozedwa Tax Code, Article 149.

Excise ntchito: kulipira makamaka

Mofanana ndi VAT, misonkho excise ndi msonkho mozungulira Komabe, mopitirira ndipo analipira anthu paokhapaokha. Mtundu wa malipiro ndi zofanana kwambiri ndi ntchito miyambo, koma anapereka, monga ulamuliro, poyerekezera ndi kumwa katundu m'dziko. msonkho uyu ndi mwachilungamo mkulu umafunika kuti mitengo ya zinthu, anatchula ndi boma kuti gulu lina. Izi makamaka fodya ndi mowa.

Pakuti aliyense gulu mankhwala waika yake phindu excise - payekha. Nthawi zambiri kukula kufika theka kapena magawo awiri a mtengo wa mankhwala misonkhano. Kuwonjezera magulu awa katundu excisable mulinso mafuta, mafuta, magalimoto ndi zina zotero.

ntchito miyambo

misonkho imene sitipereka ntchito ntchito miyambo. Mtundu wa malipiro wapatsidwa ndi Customs ndi limanenedwa ngati msonkho excise, njira payekha. Malinga ndi masiyanidwe miyambo tariff applicable mu Russia, phindu ntchito zimadalira katundu dziko la kunja. Ngati State wa chiyambi cha katundu kuchokera RF yabwino malonda ndi ubwenzi andale, applicable mlingo m'munsi mwa 100% ya mlingo umene unakhazikitsidwa. Apo ayi, ntchito milandu kuchuluka - kuchuluka kwa 200% ya tariff miyambo.

Mawerengedwe a ntchito akhoza kuchitika m'njira zosiyanasiyana. Malinga ichi, amatanthauza munthu wa mitundu zotsatirazi:

• Malonda valorem - limanenedwa ngati kuchuluka kwa mtengo wa katundu;
• Specific - ali ndi phindu yeniyeni (mu Russian amayikidwa mu mayuro) pa Unit (wagawo, makilogalamu, etc ...);
• Tikaphatikiza - imodzi ntchito njira zonse za mawerengedwe (mwachitsanzo, kuchuluka ena, koma osati yochepa chinaneneratu).

Kugonjera kulengeza misonkho mozungulira kwa malipiro a ntchito miyambo pasanathe masiku 15 kuchokera tsiku kugonjera katundu zogwirizana ndi ulamuliro miyambo.

Pomaliza

Tax mlandu wa misonkho mozungulira ndi malipiro awo mu bajeti zagwiridwa ndi opanga ya katundu ndi ntchito, ndi katundu chifukwa imagwera pa ogula. Ichi ndicho chifungulo Mbali awo - nalogonositelem ndi wokhoma ndi mabungwe osiyana. Chotero dongosolo ndi, kumlingo facilitates yosonkhanitsa chindapusa boma. misonkho imene sitipereka ndi anthu umene pa mitengo osati ndalama (iwo akhoza kukhala zomveka bwino, choncho sudzakhala m'munsi msonkho). Voliyumu ya revenues zimadalira mtengo wa katundu Nagula kuti pamapeto pake zambiri opindulitsa. M'mayiko mtundu uwu malipiro lamulo ndi mbali yaikulu ya ndalama State msonkho (2/3 ndi zambiri).