Phunziro kwa misonkho. Amene nanga misonkho lolipiridwa

Mu msonkho ayenera kumvetsa malamulo Ufumuyo kukhazikitsa ndondomeko ya deta ndi malipiro a mitengo ndi misonkho. Pamafunikanso kukhazikitsidwa kwa mitengo, zedi, yonse ya ndalama, malamulo ndalama deduction ndi anthu osiyana. . Taganizirani lotsatira, amene ndi wokhoma.

Mugone msonkho

Mu kumasulira kwawo NK kwina. Pakali pano, m'nkhani 2 wa Code atathana bwalo ubale ndi malamulo a Tax Code. Iwo zokhudza:

1. Kukhazikitsidwa, boma malipiro ndi misonkho mu Russia.
2. Kukhazikitsa ulamuliro msonkho.
3. Limagwira ndi machitidwe a matupi supervisory, zosiyidwa / zochita za ogwira ntchito awo.
4. Mlandu chifukwa cha zolakwa msonkho.

, а также органы власти, уполномоченные на реализацию контрольно-надзорных функций в сфере налогообложения. Monga nzika za lamulo msonkho ndi mabungwe ndi anthu anthu - amakhoma misonkho, komanso Akuluakulu abomawa kuti kukhazikitsa ulamuliro ndi ntchito supervisory mu dera kwa misonkho.

Gawo

Nkhani nawo msonkho asapita malamulo anawagawa m'magulu 4. Malinga ndi Gawo 9 la Code, iwo monga:

1. . Nzika ndi anthu malamulo - opereka misonkho.
2. anthu thupi ndi mabungwe anazindikira malinga ndi Code, wothandizila msonkho.
3. The msonkho akuluakulu.
4. Angongole dongosolo.

Gawo ili imatengedwa wamba. Komanso, nzika za misonkho amasiyana dongosolo malamulo, udindo msonkho, kudzipatula zachuma ndi boma. Mwachitsanzo, malinga za kusiyanitsa wokhala kapena ayi. Malinga ndi kasamalidwe ka nkhani padera msonkho anawagawa palokha ndipo modalirana.

anthu thupi

– это физлица и организации. Monga Tingaone mfundo pamwambapa, mitundu ikuluikulu ya amakhoma misonkho - anthu thupi ndipo bungwe ili. Zoyambazo monga:

1. Nzika za la Russia.
2. Alendo.
3. Anthu opanda nzika (stateless).

okhala

Izi, monga Nkhani 207 Tax Code monga anthu Ndipotu, ndi zotsatizana mu Russia kwa masiku osachepera 183 (kalendala) kwa miyezi 12. Nthawi ya kukhala wa nzika za misonkho boma latsopano la Russia si linasokonekera pa nthawi yonse ya yochepa (mpaka miyezi isanu ndi umodzi) kuyenda m'mayiko kunja kwa maphunziro kapena mankhwala. Kaya kutalika chenicheni cha kukhala mu dziko, okhala ndi asilikali Russian kutumikira kudziko lina, ogwira ntchito za boma komanso madera nyumba boma, anatumiza kunja.

SP

A gulu osiyana nkhani msonkho kupanga amalonda payekha. Ndi anthu thupi amene zapita chonse boma m'njira zotchulidwa ndi kutsogolera ntchito entrepreneurial popanda kukhazikitsa bungwe lalamulo. gulu ili mulinso notaries payekha, maloya, anayambitsa phunziro wazamalamulo. Malinga Para. 11 February Nkhani NK anthu thupi kuchititsa ntchito entrepreneurial popanda kukhazikitsa bungwe lalamulo, koma si mayina udindo uwu, sanathe amapembedza chakuti simuli IP.

mabungwe

, разделяются на: mabungwe alamulo amene ali opereka msonkho anawagawa:

1. Russian mabungwe. Izi bungwe lalamulo anapanga mogwirizana ndi zinthu zosiyanasiyana za malamulo zoweta. Kodi ntchito kwa amakhoma misonkho nthambi ndi zina mayunitsi osiyana (od). Komabe, uthenga ulalikidwa kugwira ntchito pa ndalama anasamutsidwa ndi bajeti pa malo malo.
2. mabungwe akunja. Iwo anatchula mabungwe alamulo angathe unakhazikitsidwa mogwirizana ndi malamulo a mayiko akunja ndi mabungwe lonse, maofesi woimirira ndi nthambi za anthu amenewa, unakhazikitsidwa pa dera la Russia.

umunthu msonkho

Ndi maziko a udindo msonkho malamulo a ophunzira a. Tax umunthu nthanthi ya malire a chilema ndi mphamvu. Yotsirizira ndi luso nkhani ya kugwira ntchito ndi kukhala ndi ufulu. Tax Mwachangu kumafuna nawo mseri timakhala malamulo ake, atasenza udindo kuyan'anila za chakudya cha Tax Code.

Udindo wa opereka misonkho ntchito

Pamene otengako mbali kiyi timakhala msonkho ndi amakhoma misonkho pa dzanja limodzi ndi boma (womwe matupi udindo) pa ena. Nkhani ya anthu ena (mwachitsanzo, msonkho wothandizila) nkhani. Malinga ndi opereka Article 19 Tax akuzindikiridwa anthu ndiponso mabungwe amene ali ndi udindo deduct malipiro kulinganiziratu anakhazikitsa. Malinga Para. 2 83 Tax malamulo, staging mu IFTS kulembetsa a IP ndi anthu malamulo, kulolerana awo NRN (osakwatira m'kaundula) anapangidwa kaya zinthu zimene malamulo zikugwirizana pakutchulidwa wawo kulipira msonkho ina. , таким образом, лицо будет считаться плательщиком до того, как у него появится объект обложения. Latsopano la Russia, kuti munthuyu tidzakambirana ndi samalipira pamaso adzakhala ndi chinthu misonkho.

mbali zapadera anthu ndiponso mabungwe monga nzika malamulo a msonkho

Anthu, mosiyana ndi lamulo, sayenera kutsogolera mlandu. Wabwinobwino ndi zaka sanali bwanji kuzindikira anthu thupi samalipira. Kudziwa chinthu misonkho kwa opereka msonkho Iwo ali mtengo wa kukhalapo kwa mlendo kapena osakhala nzika ya m'deralo. Mbali yoyamba, ndalama amapangidwa pa ndalama zonse analandira m'gawo la Russia ndi mayiko ena. Non-okhala misonkho pa phindu la yotengedwa okha la Russia.

chifaniziro

Opereka ali ndi ufulu kutenga nawo mbali pa msonkho munthu malamulo kapena tidzakulowereni. Mphamvu za yotsirizira ayenera chovomerezeka. Chifaniziro malinga 27, 28 NC nkhani, kapena mwina yovomerezeka malinga ndi Art. 29, ndi ovomerezeka woimira nkhaniyi.

maphwando Related

gulu la nkhani m'buku la malamulo payokha. Pankhani ya kuzindikira munthu akuluakulu msonkho modalirana ali oyenera kuonanso ntchito bwino ndi mitengo maphwando ena wotuluka zolinga misonkho. Akuti mabungwe modalirana (mabungwe kapena anthu thupi), ngati Kubverana kwawo zingakhudze zinthu kapena zotsatira chuma cha zochita zawo ndi zochita za anthu akuimira. Mwachitsanzo:

1. Gulu malamulo njira zina kapena mwachindunji nawo malo ena a Company ndi gawo okwana oposa 20%.
2. anthu wina zachilengedwe umamumvera wina mogwirizana ndi akuluakulu.
3. Anthu m'banja, achibale, ndi adopter ndi adoptee, mlonda ndi dera.

List mabungwe modalirana adzakhala kukhala zochuluka. bwalo angavomereze anthu oterowo pa malo ena osati monenetsa anauyamba Tax Code, ngati ubale wawo zingakhudze zotsatira za ntchito zokhudzana ndi malonda a misonkhano, katundu kapena ntchito.

ufulu opereka

mndandanda yaikulu ya nkhani 21 inakhazikitsa Tax Code. обладают следующими правами: Komanso, munthu deduct msonkho latsopano la Russia ndi ufulu:

1. Kusamutsa chuma belo kuonetsetsa udindo kwa malipiro kuchotsedwa kwa bajeti (Article 73 TC).
2. Act monga guarantor kuti ulamuliro msonkho akuluakulu (Art. 74 Code).
3. Documents pano pa recess (94 Article Code).

ntchito ya nkhani

The NC ali zotsatirazi udindo waukulu opereka:

1. Misonkho, anakhazikitsa malinga ndi lamulo.
2. Kulembetsa ndi IRS.
3. Muziona ndalama / revenues m'njira zotchulidwa.
4. Perekani kulengeza msonkho pa malo kulembetsa mu Inspectorate msonkho.

kutetezedwa kwa ufulu

Malinga Para. 22 January Nkhani NK opereka kungakupatseni milandu ndi utsogoleri kuteteza zofuna zawo. Malamulo kuonetsetsa kuti akufotokozera Tax Code ndi zinthu zina normative. M'mbuyomu monga:

1. Chilamulo Federal № 4866-1.
2. Code wa Kulakwira Administrative.
3. GIC.
4. APK.
5. CCP.
6. Customs Code.

Register la opereka VAT

Pambuyo polowa mphamvu ya Tax Code mu 1992, panafunika kukonza mfundo za anthu awo, amene ali ndi udindo deduct malipiro kwa bajeti. Pa nkhani imeneyi, zinasokoneza makompyuta osiyana zinalengedwa, Pakati zofunika kwambiri ndi m'kaundula wa opereka VAT. Izi Nawonso achichepere mudziwe kakunena za anthu onse chofunika kulipira mtengo anawonjezera msonkho. The m'kaundula lili deta otsatirawa pa nkhani:

1. Dzina.
2. Kuti mudziwe zambiri za kulenga kapena ziŵalo.
3. Information za kusintha.
4. Tsatanetsatane wa zikalata anagonjera kuti kalembera.

msonkho galimoto

Iye deducted bajeti dera. Iwo yodziwika monga msonkho katundu, molunjika losanganikirana. Mpaka 2003, TC misonkho yochokera malipiro awiri - msonkho pa chuma cha anthu ndi nkhani mpweya ndi magalimoto madzi ndi anamuponya kunja kwa eni galimoto. Pambuyo polowa mphamvu ya Chapter 28, Tax Code, misonkho amenewa ophatikizidwa mu chimodzi. Tax Transport msonkho operekedwa ndi zomwe zagwiridwa malinga ndi malamulo a boma latsopano la Russia. Pambuyo pabvomelezo la malamulo dera ndi kuvomerezedwa dera lonse derali. – физлица и организации, на которых зарегистрированы ТС, выступающие в качестве объектов обложения. Opereka a msonkho zoyendera - anthu thupi ndi mabungwe amene akhala n'kulemba za galimoto, ukuchita monga zinthu za misonkho. Gulu la nkhani deta monga anthu onse omwe magalimoto pa malo ena aliwonse malamulo, entailing udindo wa kulembetsa. Zimakhala chuma, lendi, etc. Monga chinthu misonkho kuchita .:

1. Ground galimoto. Zikuphatikizapo: njinga zamoto, magalimoto, mabasi, scooters ndi zina Moto galimoto, makina crawler ndi pneumatic pake, pamthuthuthu, snowmobiles.
2. Madzi galimoto. Zikuphatikizapo ngalawa, ma yatchi, maboti, zipangizo ndege, maboti galimoto, maboti galimoto, towed (sanali wodzikonda) ndi ena.
3. Air galimoto. Zikuphatikizapo ndege, Helicopters ndi zina zotero.

msonkho pa dziko

Izo ndi chimafotokozera Article 31 wa Tax Code ndi malangizo anatengedwa ndi maulamuliro boma, malamulo a mizinda la feduro. – организации и физлица, обладающие участками, отнесенными к объектам обложения, на праве наследуемого владения, собственности, бессрочного пользования. Opereka msonkho wa dziko - anthu thupi ndi mabungwe amene ali malo, yokutidwa ndi zinthu za misonkho, lamanja la cholowa inheritable, umwini, ntchito lopitirira. ufulu okhudzana, malinga ndi Civil Code, pali panthawi ya boma kulembetsa pa chuma, kupatulapo ngati tasonyeza operekedwa ndi lamulo. Monga maziko zosonkhanitsira msonkho ndi zikalata za kulembetsa boma. Phindu la zopereka sadalira ntchito ndalama zochita za samalipira a. Pamene kuwerengetsa mavuto cholinga atengedwa mu nkhani, monga chonde, malo malo ndi zinthu zina. Monga amakhoma misonkho sikukuyamikiridwa monga anthu ndi madera lamanja la ntchito mwamsanga zosadziwika kapena anawalola malinga ndi pangano pangano.

msonkho

Iye chimodzi cha msonkho zofunika kwambiri deducted ndi bajeti feduro. Malipiro wapangidwa ntchito zolimbana ndi zachuma. разделены на 2 категории: Opereka a msonkho anawagawa m'magulu 2:

1. mabungwe okhonda ntchito mwa la Russia kudzera utumwi wawo chokhalitsa kapena kulandira ndalama kuchokera magwero mu Russia.
2. mabizinezi zoweta.

Kodi kukhoma msonkho wa mabungwe alamulo ntchito ya m'Chingelezi chosavuta misonkho dongosolo, deduct UTII Ayenela msonkho kusamalira njuga.

Phindu chinthu misonkho

Kwa magulu zoweta izo imazindikira revenues opanda ndalama, anakhazikitsa malinga ndi Tax Code. Pakuti mabungwe akunja malamulo Malonda ndi ndalama analandira mwa nyumba okhazikika, yafupika ndi ndalama mayunitsi. ndalama izi Amayesetsanso malinga ndi Tax Code. Kwa magulu ena achilendo amaonedwa kukhala ndalama akupeza kuti akhala kuwapeza magwero latsopano la Russia.

wothandizila msonkho

Pamene iwo, malinga ndi Article 24 Tax Code, ndi nzika za ochita ntchito kuwerengera, saleka ku opereka misonkho ndi zopereka ndalama feduro. M'tengo kungakhale mabungwe zoweta ndi okhazikika maofesi nthumwi za mabungwe akunja malamulo ndi anthu thupi (amalonda, notaries payekha ndi mabungwe ena wodziimira ndi antchito amalipidwa). Mayendedwe malamulo a anthu awa ndi ofanana ndi udindo wa opereka. Komabe, ali zina zapadera. Tax wothandizila:

1. Kusunga malipoti a ndalama, accrued ndi operekedwa amakhoma misonkho, kumana ndi amachotsera dongosolo msonkho bajeti, kuphatikizapo aliyense wogwira ntchito aganyo.
2. Perekani mu IRS pa mlandu zolembedwa wofunikila khalidwe la Akuluakulu abomawa kulamulira pa lolondola mawerengedwe, kumana kapena deduction ya malipiro mokakamizidwa.
3. Lipoti lolembedwa ndi ofesi msonkho pa sizilephereka kuti saleka kwa ndalama wokhoma ndi kuchuluka kwa ngongole. ntchito imeneyi chiyenera kukwaniritsidwa mwa mwezi umodzi kuchokera pa tsiku limene wothandizila opezeka za zochitika.
4. Molondola ndi kuwerengera yake, saleka misonkho analipira kwa samalipira wa Lembani iwo mu zogwirizana ngongole Treasury.
5. Kuonetsetsa chitetezo cha zolembedwa lofunika pochita ntchito monga wothandizira kwa zaka 4.

Pakuti si mwambo wa wothandizila malamulo a msonkho angakhale mlandu, kuphatikizapo wachifwamba, malinga ndi malamulo a chilamulo Russian.

akuluakulu msonkho

Iwo kupanga dongosolo limodzi kulamulira kwa chakudya cha Tax Code. Akuluakulu msonkho onani kulondola kwa mawerengedwe, kukwanira ndi Timeliness wa kupereka msonkho ndi ntchito dongosolo bajeti ya dziko. Dongosolo centralized matupi wapangidwa:

1. Federal wamkulu thupi ovomerezeka kusonyeza kuyang'aniridwa ndi kulamulira mu malo msonkho.
2. Kupititsa magawano.

Pamene boma wamkulu dongosolo mutuluka FTS. Tax ofesi kutsogozedwa ndi Mutu, amene amasankhidwa ndi amugwila Nduna ya Zachuma a boma. Mutu wa Federal Tax Service adzakhala payekha udindo chilango cha ntchito ndi ntchito ogwira ntchito. Monga zolinga zikuluzikulu za nyumba msonkho akutumikira kuonetsetsa yake ndi zonse ndalama kwa ndalama ndi ntchito kutali bajeti ndalama zolipira ndi misonkho. Ovomerezeka mabungwe akuchita mwa yamtunduwu awo, malinga ndi makonzedwe a malamulo, kuphatikizapo loyang'anira, boma ndi zina zotero.

Nchito ya nyumba msonkho

Ntchito yaikulu ya IRS monga:

1. Kulembetsa amakhoma misonkho.
2. Kukhazikitsa ulamuliro msonkho.
3. Ntchito kwa ophwanya Tax Code wa ziletso.
4. Development mfundo boma msonkho.
5. Powazindikiritsa ndi zochita zambiri kukhazikitsa chakudya malamulo msonkho.

UTII ku Russia

Single msonkho anayambitsa ndi enactments zolimbana mwa mizinda yambiri, zigawo m'tauni, mizinda tanthauzo feduro. UTII ntchito pamodzi ndi OCHO ndi ntchito zinthu zina. The msonkho umodzi m'malo chobwezera cha mitundu ina ya amachotsera, zimatithandiza ndipo kumachepetsa kukhudzana ndi Internal Revenue Service. UTII mndandanda wa zinthu kwa misonkho anatsimikiza ndi malamulo. Pamafunikanso:

1. CIMODZI CIMODZI.
2. Chowona Zanyama ndi ntchito zapakhomo.
3. Malo a nyumba panja malonda ndi otsatsa TC.
4. Catering misonkhano.
5. ntchito Njinga zoyendera.
6. Kupereka malo malonda ndi ziwembu za dziko renti malonda.
7. ntchito yokonza, kukonza, sitolo, galimoto wosambitsa.
8. Kupereka malo osakhalitsa ndipo malawi.

M'munsi msonkho kwa nyengo malipoti anatsimikiza ndi kuchulukitsa m'munsi zokolola deflator koyefishienti (K1) ndi mtengo wa zizindikiro thupi kutchulidwa malamulo feduro, komanso chinthu chimene amaganizira limatchula za ntchito (K2). Mlingo msonkho anatsimikiza ndi NC ndi 15%. K2 chiŵerengero sayenera zosakwana 0,005 ndi wamkulu kuposa 1. malire ziwalo ndi lokhazikika ndi lamulo feduro. Pamene nthawi msonkho akutumikira kotala.

The msonkho osakwatira Ukraine

Anthu amene asankha kuchita malonda pa USN ndi kuzindikira ndi kuchuluka kwa zochitika zina za mtsogolo, asankhe gulu msonkho umodzi. Opereka amene ndalama si upambana chaka chimodzi 300 zikwi. Hryvnia, a gulu loyamba. Mlingo msonkho kwa iwo 10% ya mlingo ang'onoang'ono (160 UAH.). Mu gulu lachiwiri amaphatikizapo anthu amene ndalama chaka si upambana oposa 1.5 miliyoni USD. Tax mlingo - 20% ya malipiro osachepera ya The gulu lachitatu zikuphatikizapo mabungwe ndi ndalama mpaka 5 miliyoni USD / chaka .. (640 USD.) Kwa iwo, mitengo zotsatirazi zolowa:

• 3% - chifukwa VAT;
• 5% - chifukwa sanali opereka phindu anawonjezera msonkho.

Gulu chachinayi zikuphatikizapo opereka kale ulimi msonkho. The kusintha kwa gulu limodzi gulu lina kungakhale kuvomerezedwa kapena kwawo. Mbali yoyamba kusintha kumachitika pamene chopitirira malire ndalama pachaka.