Zimatanthauza msonkho kwa Misonkho Direct? gulu la msonkho

Dongosolo msonkho wa mayiko ambiri kupereka malipiro onse mwachindunji kapena kudzera m'njira zina. Onse angakhale kwambiri mawu a kubwezeretsa bajeti boma. malamulo Russian amatipatsanso awiri mitundu ya misonkho. Anapereka magawo onse akhoza kukhala osiyanasiyana mwachilungamo lonse la mitundu. ndi limatchula za misonkho Russian mwachindunji chiyani? kusiyana awo lofunika kwa malipiro mozungulira kwa bajeti boma chiyani?

Akamanena za misonkho mwachindunji

ndi misonkho mwachindunji chiyani? Zitsanzo za izi angapezeke mu malamulo a mayiko ambiri. Kuphatikizapo mu Russia. Koma musanaganize mitundu yeniyeni ya misonkho mwachindunji, ndi kuphunzira mwatsatanetsatane chikhalidwe cha ziwalo yaitali. Kodi ambiri ongolankhula lingaliro, ali yense malipiro?

Pamalo akatswiri Russian zokulitsa tanthauzo la misonkho mwachindunji ngati mlandu umene boma ndalama kapena katundu amakhoma misonkho, anthu kapena mabungwe alamulo. The chizindikiro chachikulu udindo malipiro mu funso, - malipiro lolingana anapangidwa yekha nzika kapena bungwe, kapena ndi kuwagawira ulamuliro yoyenera pa mlingo wa wothandizila msonkho, ngati izi limafuna. Choncho, nkhani ya kupereka msonkho mwachindunji ndi onse de A jure ndi de A facto, ndi wokhoma.

Kulunjika misonkho tikupanga

Nayenso misonkho mozungulira amati chiwembu osiyana. Yokhala samalipira imatengedwa nkhani - mwachitsanzo, kampani nawo malonda. Koma kwenikweni, misonkho mozungulira akulipira makasitomala a bungwe - anthu thupi kapena mabungwe alamulo, kuyambira kuchuluka kwa zopereka zambiri anaika mu mtengo kugulitsa katundu. Zitsanzo milandu ku funso - VAT, ntchito excise. Kampani amagulitsa katundu pa msika, motero kuika iwo mu mtengo wa kugulitsa katundu, kenako limatchula kuchuluka koyenera bajeti feduro.

gulu la ngongole

Kodi kukhala gulu la misonkho mwachindunji?

Milandu lolingana mtundu awerenge magulu osiyanasiyana pa maziko a zapansi zosiyanasiyana. Mfundo mungagwiritsire ntchito yomweyo i gulu misonkho mwachindunji, limene kwa malipiro ena alionse anakhazikitsa malamulo Russian.

Mwachitsanzo, msonkho Russia ndi boma, dera ndi makonsolo. Theoretically, mwa aliyense siyana izi zingaoneke mu kudzipereka komanso mosapita mozungulira bajeti.

muyezo china gulu la misonkho mwachindunji - phunziro la malipiro. Monga mukhoza kukhala nzika, ndi wazamalonda munthu, bungwe lalamulo, bungwe yachilendo kapena munthu ndi pasipoti ya State wina. Nthawi zina, mwina kukhala zofunika kapena ayi la wokhoma ndi yokhazikika la Chitaganya cha Russia, kapena miyoyo nthawi zambiri kunja.

Mfundo maziko applicable chifukwa ngati gulu msonkho monga mtundu wa m'munsi msonkho. Iwo akhoza ankaimira Mwachitsanzo, mu mawonekedwe a chuma, ndalama ndi katundu amene anagulitsidwa kapena ndalama potumikira.

chifukwa china gulu la milandu mu funso - phunziro la mawerengedwe a ndalama. chakuti wotero onse wokhoma, kotero, mwachitsanzo, ndipo boma la bungwe akuchita woyang'anira msonkho, mu FTS makamaka.

Tiyeni kuphunzira ena akamanena za udindo mwachindunji malipiro anauyamba la Russia, mwatsatanetsatane.

Zitsanzo za misonkho mwachindunji latsopano la Russia

Kodi mu Russia anakhazikitsa mwalamulo misonkho mwachindunji? Zitsanzo za izi angapezeke mu malamulo osiyanasiyana. The misonkho mwachindunji ndi monga, makamaka:

• DZENJE - anthu ake ndi anthu thupi;
• msonkho - kudzakhala kulipira munthu malamulo;
• msonkho katundu, anapereka Mabaibulo awiri - kwa anthu ndi mabungwe alamulo.

Tiyeni tione mwatsatanetsatane limatchula chindapusa otchulidwa.

Tiyeni kuphunzira kuyamba misonkho mwachindunji feduro. Kuti anthu amene amawapatsa ndalama kuti mabungwe chapakati cha dongosolo bajeti.

DZENJE

The misonkho mwachindunji ndi monga msonkho umene wapatsidwa ndalama za munthu anthu achilengedwe, kapena msonkho munthu. Monga ulamuliro, masamu pa malipiro a nzika, koma ikhoza kugwiritsidwa ntchito kulemekeza mitundu ina ya ndalama movutikira ndi munthu - mwachitsanzo, pa maziko a kugulitsa katundu kapena zinthu zina kuti apindula.

Mlingo msonkho kwa Russia - 13%, ngati udindo wa wokhala, ndipo 30% ngati moyo makamaka kunja. The malamulo a Federation ndi Russian zakhazikitsa amachotsera chifukwa msonkho munthu ndalama, makamaka amachotsera kwapatsidwa kwa nzika, amene anagula ndi ndalama zawo.

mabizinesi msonkho

The misonkho mwachindunji ndi monga msonkho lolipiridwa ndi mabizinezi wamba dongosolo la kuwerengetsa ndalama mu bajeti, kapena ZOFUNIKA. Monga ulamuliro, amalipiritsa lolipiridwa ndi mabizinesi akuluakulu komanso mabizinesi ang'onoang'ono ndi amalonda zambiri wofuna kuchita malonda pa STS UTII dongosolo ina, zokhudza kuchepetsa katundu msonkho. Zimenezi n'zomveka - mlingo msonkho phindu mu Russia ndi 20%. Izi kwambiri kuposa mu dongosolo chosavuta msonkho.

Mlingo msonkho pa phindu la kwaiye chifukwa cha malonda, zina ogaŵikana mitundu 2 kwenikweni. chakuti 2% ya zingati mu funso ayenera kunditumiza ku bajeti feduro, 18% - mu dera. Choncho, amalipiritsa mu funso akhoza zimachitika mwachindunji zimatiyika awiri - national ndi dera.

Nayenso mlingo msonkho pansi pa chosavuta dongosolo misonkho kwa amalonda munthu akhoza kufika 6% ya phindu ndi olimba kapena 15% ya ndalama za kampani. Akuti malipiro choyenera kuchita masamu potengera ubwino wa m'munsi msonkho, amene anafotokozedwa monga kusiyana revenues ndi ndalama za wokhoma msonkho. Mwina kudziŵika kuti SP sanali msonkho funso. The udindo lolingana chikangoperekedwa ndi malamulo a Federation ndi Russian yekha pa mabungwe alamulo, komanso nthambi za mabungwe akunja kuti agwire zamalonda latsopano la Russia.

Mbali yofunika ya malipiro msonkho mu funso, - tanthauzo njira imene wokhoma zikuphatikizapo ndalama ndi ndalama nthawi inayake. Anthu awiri - ndi ndalama ndi accrual maziko. Woyamba msonkho ziyenera mfundo zosonyeza kuti ndalama ayenera kumwedwa nkhani pa nthawi ya ndikupeleka, ndiko kuti, pambuyo zikhalidwe za mgwirizano mu funso. Mwachitsanzo, katundu anali atapereka kapena potumikira. Nawonso chikhalidwe cha njira ndalama - mu tanthauzo la phindu makasitomala zachepa makamaka masamu katundu, posamutsa ndalama nkhani kapena kulipira iwo mu ndalama.

Poganizira Russia a misonkho mwachindunji, kudzakhala kothandiza kusanthula limatchula, monga msonkho katundu. Anthu awiri.

The msonkho pa katundu wa nzika

The misonkho mwachindunji ndi monga msonkho chuma cha anthu. amalipiritsa Izi - komanso boma. Ambiri, izo masamu potengera ubwino wa m'munsi msonkho, amene afotokozedwa mu mtengo cadastral pa chuma wokwatibwa ndi wokhoma msonkho, komanso dera chinthu kake.

Isanafike 2015, chithunzi lolingana inaŵerengeredwa pamaziko a mtengo mndandanda wa chuma. The malamulo a Federation ndi Russian zakhazikitsa amachotsera mu ulemu cha zopereka, mu funso. Choncho, m'munsi msonkho akhoza kusanduka 10 kV. m, pamene izo zifika ku chipinda, mamita lalikulu 20. mamita ngati mmalo oyenerera imakhudzanso nyumba, 50 sq. m, ngati deduction kumafuna mwininyumba.

Katundu msonkho wa mabungwe alamulo

The misonkho mwachindunji ndi monga msonkho katundu wa mabungwe alamulo. Chikhalidwe chake ndi yosiyana ndi zingati m'malo mwa nzika. Choyamba, tiona kuti msonkho uyu - dera, osati boma. Akuluakulu mu zigawo Russian ndi mlingo pa zawo - mlingo umene kamba olembedwa Tax Code. malamulo Regional ali ndi ufulu kukhazikitsa ndondomeko yapadera chifukwa tipeze phindu m'munsi msonkho, osaphatikizidwamo, komanso ma aligorivimu agwiritse ntchito amakhoma misonkho. Kulipira ndalama mu funso, kodi bungwe, omwe chuma onse makina ndi osasunthika. Mu Kapangidwe ka m'munsi msonkho angakhale m'gulu katundu amene olimba anasamutsa kwa umwini zosakhalitsa kapena kasamalidwe kukhulupirirana.

Ndani adzakhala kuwerengetsa msonkho katundu?

Kusiyana pakati pa misonkho chuma, anatchula, akhoza kuchitika chimadaliranso amene mogwirizana ndi lamulo la deta nkhani msonkho mawerengedwe. Pankhaniyi, pali chitsanzo chenicheni cha gulu msonkho mmodzi wa akugwirizana ndi kuliika ndi ife mu kumayambiriro kwa nkhani ino.

mfundo ndi yakuti pa nkhani ya malipiro kwa anthu atapereka ndalama mu bajeti woyikidwa FTS nyumba. Akatswiri a utumiki msonkho, kukhala deta likupezeka pa pamaso pa anthu a mitundu ina ya malo, kuwerengera msonkho chuma, ndi kutumiza chidziwitso cha malipiro makalata. mabungwe alamulo, nayenso, ayenera kudziwa kuchuluka kwa maudindo malipiro paokha.

VAT

Timaphunzira limatchula mmodzi wa misonkho ndi zina. Mwa anthu - Phindu Added Tax, VAT. amalipiritsa Izi zambiri m'gulu, monga taonera pamwambapa, kugulitsa mtengo wa katundu. Ndipotu, VAT linaperekedwa ndi wogula, koma mfundo malamulo a view udindo wake kwa bajeti adzanyamula katundu wa. mlingo VAT - 18% kapena 10% kwa wotuluka wina wochita malonda. malamulo amapereka ntchito ya VAT chiwerengero cha amachotsera.

chidule

Kotero, ife anayang'ana pa nambala zitsanzo za misonkho mwachindunji kapena kudzera m'njira zina zoyikidwa ndi a malamulo a la Russia. Muyezo waukulu kusiyana pakati pawo - udindo lenileni la samalipira ndi munthu amene atchule malipiro zogwirizana bajeti potengera malamulo a malamulo. Tidzakhala bwino m'chitetezo kuposa msonkho mwapadera mwachindunji kapena kudzera m'njira zina, tebulo pansipa.

Nthawi zina, kusiyana misonkho mwachindunji kapena kudzera m'njira zina kucheza mabvuto ndithu. chakuti olimba mukhoza, makamaka, osati VAT mu Kapangidwe ka kugulitsa mtengo wa katundu - kuti konza misonkho kapena kuti tiyambe msika mpikisano. Pankhaniyi, kampani ndi VAT samalipira kuchokera mfundo malamulo ndi yoona za view.

Amazionera chodzaza bajeti ya la Russia akhoza kukhala yofunika, onse misonkho mwachindunji kapena kudzera m'njira zina. Choncho, boma nthawi zonse kuwongolera njira mosavuta kusonkhanitsa anthu ndi ndalama zina.