Miyambo kulamulira pambuyo kutulutsidwa kwa katundu: bungwe, kukhazikitsa khalidwe, cholinga, zolinga, zizindikiro mawonekedwe, chitukuko, mavuto

Customs ulamuliro atamasulidwa katundu umamangidwa ndi CC Cu, Chilamulo Federal №311. Komanso, Akuluakulu abomawa akutsogoleredwa ndi malamulo.

Kusintha malamulo

Mu FZ №311 anali kukonzedwa za nthawi mkati amene anachita ulamuliro miyambo atamasulidwa katundu. Nthawi anawonjezera kuti zaka zitatu. Motero, kusunga kaundula ayenera kuperekedwa mu zaka 3. zonsezi n'zotheka kuti wosalira ndondomeko kulembetsa kwa bwalolo katundu / inatha. Komanso kuchuluka kwa moyo amatipatsa mphamvu kuti ayese kudalilika zambiri. Zotsatirazi kukhazikitsidwa mu 2009 wa Cu CC kwambiri nthawi ya kalembera wakhala yafupika. Miyambo ulamuliro adzakhala kumasula katundu pasanathe masiku awiri kuchokera tsiku ananena. Ngati katundu sali pansi ntchito, zonse kwa maola 4.

lingaliro

Limati zolinga zikuluzikulu za miyambo kulamulira atamasulidwa katundu, chirengedwe enieni chida ogwira njira imene muyezo wa zoyezera chuma ndi kulimbikitsa malonda. Lingaliro inakhazikitsa m'madera chifungulo cha ntchito za akuluakulu a udindo. The njira ulosi mfundo za mayiko, potengera zomwe atsopano m'munda wa kasamalidwe ndi mfundo matekinoloje.

Malangizo waukulu Concept ndi

Development kulamulira miyambo pambuyo amasulidwe katundu anaonetsetsa pogwiritsa ntchito zovuta kwa njira zina:

1. Zolimbana, malamulo thandizo la ntchito za Akuluakulu abomawa.
2. Kulimbikitsa kuyang'aniridwa ndi kugwilizana ndi Chilamulo Federal ndi chakudya cha mapangano mayiko wa Russian Federation anthu amene zokhudza kayendedwe ka katundu kudutsa malire a dziko.
3. Onetsetsani yunifolomu kugwiritsa ntchito zinthu zosiyanasiyana za malamulo.
4. Kulimbikitsa woyang'anira zinthu kunja m'dziko la dziko, kuphatikizapo zochokera kudziwika kuyenda oletsedwa wa katundu amene ali mu Russia.
5. Chilengedwe cha zinthu zimene zosaloledwa magalimoto katundu ndi galimoto kudutsa malire ndi chithandizo chawo chikhale limodzi ndi mkulu mlingo wa kusatetezeka kwawo ndipo adzakhala uneconomic.

Akamanena za ndondomeko,

Miyambo kulamulira pambuyo amasulidwe katundu ndi zovuta kwa njira ikuchitika kuti atsimikizire mfundo za katundu kusuntha, kudalirika kwa mfundo ndi mawu ndi mabuku ena lidaperekedwa pa kulembetsa. ndondomeko izi mogwirizana ndi mabungwe zogwirizana wa FCS m'munda awo a ntchito. Kuthetsa vuto la ulamuliro miyambo atamasulidwa katundu, mabungwe ovomerezeka ntchito njira kafukufuku. Iwo MUKACHULUKIDWE kuyerekezera deta ananena mu kamangidwe, ndi mfundo za akawunti, malipoti ndi zikalata zina malonda.

mabungwe ovomerezeka

Customs ulamuliro atamasulidwa katundu mu yamtunduwu wa GUFTDiTR FCS (General Directorate kwa Revenue ndi lamulo tariff). The kuti lolingana №845 chikalata 26.04.2010, m'madipatimenti 5 inakhazikitsidwa mu ulamuliro zikuchokera. Mmodzi wa iwo anatuma miyambo kulamulira katundu atatulutsidwa. Kapangidwe kayendetsedwe komanso amapereka m'madipatimenti zotsatirazi:

1. Kuyang'aniridwa pa ntchito adalowa m'kaundula.
2. Methodology and mchitidwe ndikukhazikitsa malamulo pansi pa ulamuliro.
3. Regional achikulire ndi kuyang'aniridwa.
4. Analysis ndi kuwunika zoletsedwa ndi malamulo m'munda wa ziyenera ndi kutolera ndalama.

Kusintha kapangidwe kayendetsedwe ndi Zimapezeka redeployment. kuti ndi zomveka kuchokera 02.07.2010 Mwa optimizing malembedwe aantchito Kapangidwe ka FCS kumatheka kuyang'aniridwa unali woyenerera wa, kumbali kuchita ntchito yachinsinsi, kuchuluka kwa dzuwa awo, opangidwa miyeso mabuku ndikhudze zinthu zomwe zimatipatsa zimathandiza kuti kuyan'anila za (by ogwira ntchito m'gulu) pamene kuwayika katundu.

Fomu miyambo kulamulira atamasulidwa ya katundu

Iwo akufotokozera Dec. 16 CC Cu. Normative kuchita amapereka njira zotsatirazi miyambo kulamulira atamasulidwa ya katundu:

1. Oral mafunso.
2. Chongani mfundo ndi zolembedwa.
3. Kupeza malongosoledwe.
4. Penyetsetsani.
5. Kuona ndi kuyendera (kuphatikizapo munthu).
6. Kulemba, kupezeka kwa chizindikiritso m'pamene pa zinthu.
7. Anayendera malo komanso madera.
8. zinthu mlandu, mawu kulamulira.
9. Chongani.

zodzitetezera

Organization kulamulira miyambo pambuyo amasulidwe katundu sadzalira zophwanya ufulu wa mabungwe a audited. Pa nkhani imeneyi, lili zodzitetezera ena kwa declarants, onyamula, otsatira awo, eni malo kwa yosungirako osakhalitsa, anthu ndi mabungwe onse. Makamaka, pangakhale kuvulaza anthu anati, komanso magalimoto ndi zinthu wakumvera ndondomeko ya kulembetsa. Losses chifukwa cha zochita n'kosaloleka / zosiyidwa anatengedwa zochita za matupi ovomerezeka kapena atumiki awo pochita ntchito awo adzakhala wowirikiza yonse. Compensable kuphatikizapo phindu otaika (imfa ya phindu). Kuwonongeka kwa perpetrators ndi mlandu, chinati Chilamulo. zomvetsa osati reimbursable akuwuka pa zochita malamulo / zochita za matupi ovomerezeka ndi boma, kupatula malamulo.

Features miyambo kulamulira atamasulidwa ya katundu

The ulamuliro woyenera kuitanitsa zambiri ndi zolembedwa zofunika kuchita ndondomeko, mabuku, komanso kukhazikitsa wololera (chokwanira pa deta ndi yobereka) msambo. Pa pempho chinachititsa wa anthu achidwi mwachindunji nthawi mwina yotalikirapo. Pogwira ulamuliro miyambo pambuyo amasulidwe katundu, mabungwe ovomerezeka tingawadziwe ku mabanki ndi mabungwe ena ngongole Buku pa ntchito zokhudzana ndi malipiro a ntchito ndi ntchito za anthu akunja amene apatsidwa udindo wa ziwalo za CC Cu, komanso osintha, onyamula, eni malo.

Kuti muone kudalirika kwa ogwira ntchito deta kuitanitsa malonda, chuma ndi zina zolembedwa ndi zambiri mu mawonekedwe a pakompyuta kuphatikizapo declarant kapena chilli zina zokhudza ntchito ya ntchito ndi zinthu. Pankhaniyi, zopangidwa kuchokera kunja m'dziko la dziko, thandizo amaperekedwa osati wangwiro, komanso mfundo wotsatira wa moyo zachuma. Nzika kuchita miyambo kulamulira pambuyo amasulidwe katundu adzawusungira timva kwa zaka zisanu zotsatirazi chaka imene iwowo zinachitika.

malamulo lofunika

Ndondomeko ya ulamuliro miyambo atamasulidwa ya katundu ovomerezeka ndi dongosolo la FCS №1560 kuchokera 25.08.2009 Mu chochitika normative anakhazikitsa amafuna yunifolomu kwa antchito zochita ovomerezeka pamene kuyang'ana mfundo ndi zolembedwa mogwirizana ndi makonzedwe a Art. 367 CC Cu. Mfundo kudalirika anatsimikiza poyerekezera ndi deta analandira kuchokera zina, kuphatikizapo pa mitundu ina ya ulamuliro, kusanthula zowerengera, deta processing ntchito mapulogalamu, ndi njira zina osati ndikoletsedwa ndi lamulo.

kulunjika mayeso

Wogwila ovomerezeka FCS ulamuliro mayunitsi:

1. Kukhoza gulu la zinthu pa HS.
2. Ndi lolondola mtengo ananena.
3. Kukhoza chizindikiritso cha dziko la chiyambi.
4. Compliance ndi malamulo ndipo ziletsedwa ali lamulo boma lamulo la zochitika malonda yachilendo.
5. Compliance ndi zinthu ntchito wosalira ankhanza kulembetsa.
6. Kuonetsetsa kuteteza nzeru katundu.
7. Compliance ndi zinthu kuwayika katundu pansi pa ndondomeko ananena.
8. Kulondola kwa mawerengedwe ndi Timeliness of malipiro a ndalama lamulo.

Akuluakulu akhoza kuchititsa kafukufuku ndi deta zina.

malo

Macheke akhoza anachita mogwirizana ndi:

1. Apempha thupi kholo.
2. Information analandira kwa mabungwe yazamalamulo ndi ena, kuphatikizapo supervisory, ziwalo, kusonyeza kuti mwina pamaso pa kuyan'anila.
3. Malangizo pa ntchito ya miyeso umalimbana kuchepetsa mavuto.
4. Information kupezeka kwa mayunitsi udindo, zipangizo, deta analandira kuchokera nyumba ina ya FCS.
5. Kulumikizana TV, anthu zoweta ndi achilendo ndi mabungwe alamulo.

Kumasonyeza zotsatira

Ngati ndondomeko yachinsinsi chidzamasulidwa kusadalirika wa zolembedwa ndi mfundo, zimenezi kutumikira ngati maziko kubweretsa milandu Kuthi chigawenga ndi utsogoleri, kukhazikitsa miyambo kulamulira mitundu ina kapena departmental oyang'anira, ntchito audits, kugwiritsa ntchito njira zina anauyamba malamulo. Zotsatira Final ayenera chovomerezeka. Chifukwa chaichi, wobvomerezedwayo mwa Order ya FCS mawonekedwe macheke chida, kulembetsa ndi mlandu zipika.

kudzazidwa zida

The lipoti anayendera pambuyo amasulidwe galimoto kapena katundu adzakhala amatchula ndondomeko. Kudziwa deta yosagwira declarant kapena nkhani ina imene zokhudzana wotuluka anatumiza bukuli. Deti la akamaliza kafukufuku adzakhala tsiku kalendala imene mchitidwewo yosainidwa. Palibe pasanafike tsiku lotsatira pambuyo kulembetsa ake ovomerezeka gawo ankalankhulira ndi memorandum mutu wa ulamuliro supervisory kapena wachiwiri wake. Iwo akufotokoza mfundo ndi maganizo chifukwa review. Mutu kapena wachiwiri wake adzakhala kuwerenganso malangizo ndi kusankha zofunika. Kuti mudziwe zambiri za afufuze mbiri magazini, komanso mu buku la Machitidwe a kalembera. zolembedwa zonse zokhudza ndondomeko kulamulira ali akadandaule mlanduwo. Iwo kusungidwa mu FCS wagawo kwa zaka 5. Itatha nthawi iyi, zikalata anawonongedwa ndi malamulo okhazikika.

Nkhani mlanduwo

zolembedwa kumaphatikizapo:

1. Leaf deta Buku jambulani.
2. Mkati zipangizo kufufuza.
3. chosankha kuchita kuyezetsa.
4. Act.
5. Documents tinasonkhanitsa pa kafukufuku, ndi magazini a pempho.
6. Mapepala-umboni.

choncho nambala limafanana ndi mchitidwewo.

mavuto panopa

Poganizira limatchula za chilolezo, tisaiwale vuto la ulamuliro miyambo atamasulidwa katundu. Lero, Mwina kupeza kuyan'anila za chilamulo ndi ntchito njira kuti satsatira mfundo zokwanira. Pa nthawi yomweyo, malinga ndi akatswiri, kukuchititsa zimenezi kokha kuonjezera m'tsogolo. FCS, kuthetsa vuto la ulamuliro miyambo atamasulidwa katundu, panopa amasamalirira kwambiri patsogolo dongosolo. Kale, nyumba supervisory kutsogolera ntchito supervisory mwachibale kwa zinthu zomwe ali ndi ufulu kufalitsidwa mu Russia mu chimango cha malamulo panopa. Izi zikutanthauza kuti ntchito za amalonda payekha kapena mabungwe alamulo kugwirizana ndi makope katundu yachilendo, kuphatikizapo ritelo ndi chipiku ya zogulitsa, wobwezera chinthu mayunitsi miyambo kulamulira kwa zoletsedwa ndi malamulo alipo. Pofuna yunifolomu ntchito za lamulo, m'pofunika kukhala njira umalimbana kulera mphamvu ya ntchito yoyang'anira. Limodzi mwa madera chifungulo cha ulamuliro mokomera chikusintha kusanthula mtima kwa zimagwirira kupereka ntchito zizindikiro akamagwira yazamalamulo.

Njira kukhazikitsa mfundo

Kuti bwino kuchita ntchito chofunika:

1. Kulimbikitsa dongosolo la mogwirizana kwa akuluakulu zolimbana ndi yazamalamulo, msonkho ndi matupi ena, misonkhano yachilendo. Iwo adzapereka cheke pa njira lonse ndi kutembenukira zinthu.
2. Khalani polojekiti ndi ulamuliro dongosolo umene idzachitike kuti titsimikize kotheratu, comprehensiveness molondola ndi Kudziwa za zochita movomerezeka anayendera atamasulidwa ku. Mwa kuchuluka kwa kuyang'aniridwa ayeneranso kulimbikitsa udindo munthu boma ovomerezeka.
3. Kupanga dongosolo logwirizana ntchito mapulani zokhudzana onyamula kulamulira miyambo. Izo ziyenera ndalama ntchito nkhani, kupereka Kugawilidwa kwanthaka nchito ya ndalama zomwe zilipo ovomerezeka nyumba, zotsatira kulosera.
4. Kusintha mmene kukumana kodi maziko miyezo kulamulira. Monga mbali ya kukuchititsa zimenezi ayenera kukhala kukuza osiyanasiyana zinthu zambiri.
5. Kugwira ntchito pa malembedwe aantchito. Mwa chimango ichi, mwapadera ayenera linaperekedwa kwa mlingo wa maphunziro ndodo, patsogolo luso lawo ndi kudziwa, cholimbikitsa chilango.

Pomaliza

Monga chinthu chimodzi chifungulo cha ntchito chitukuko ikuchitika kukhazikitsa ntchito ulamuliro ndi chitukuko cha zida mawunikidwe. ntchito imeneyi iyenera maziko olimba. Kwenikweni, ziyenera kuchokera kuphunzira kugwiritsa ntchito njira aziona kusanthula ndi kaphatikizidwe deta zilipo mabungwe ovomerezeka. Kugwiritsa ntchito zida Integrated amalola inu kusankha zinthu ndi zinthu za ulamuliro atamasulidwa, ndi kudziwa magawo a nzika za ntchito yachilendo zachuma, kukhazikitsa bwalo la anthu, limene kukhazikitsa miyezo ulamuliro n'zosatheka.

Mofanana kwambiri ndi chitukuko cha ntchito yoyang'anira ntchito za akuluakulu ovomerezeka. M'pofunika kupanga zovuta kwa njira kutanthauza kuti abweretse kwa udindo nkhani kuti akuphwanya malamulo kupitirira mphamvu zawo. chidwi ziperekedwe dongosolo la kulandidwa pa antchito zochita / chosalanga, zochita amene kuonongeka declarants, onyamula, oimira ndi zipani zina chidwi. Pamene kupatsidwa chipukuta misozi, muyenera kuika zizindikiro za kubereka ana apathengo. Ngati iwo sali, kuwonongeka si nkhani kuchira.