Art. 226 Tax Code: Izici ukubala kwentela intela ejenti. Inqubo kanye nemigomo yokukhokha intela by intela ejenti

Ngo Art. 226 Tax Code kuchazwa imininingwane kokubala kwentela yengeniso ejenti, kanye nemigomo inqubo yokukhokha yayo. Lokhu kuyinsakavukela futhi ichaza isigaba izinhlangano ubophezelekile. Ake sicabangele ngokuningilizwe ngokwengeziwe izinhlinzeko zoMthetho Art. 226 Tax Code.

imithetho eyisisekelo

Ngu n. 1 tbsp. 226 Tax Code amabhizinisi Russian futhi yabo izingxenyana, osomabhizinisi ngabanye, abameli yangasese kanye notaries, okuvela kulo noma ngenxa ubudlelwane ngawo lokukhokha komunye oyedwa lithole imali, zinesibopho ukushaja, withhold akhokhe inani lentela esabelweni sezimali. Lapho ukubala uyakucabangela imithetho Article 224. Personal engenayo intela engenayo abameli icala, ebanjwayo kanye ikhokhwe iseluleko sezomthetho, izinhlangano ibha kanye namahhovisi.

izimo

Ngo n. 2 tbsp. 226 Tax Code ubeka ukuthi ukubala amanani yentela ngemali engenayo siqu wenziwa maqondana yonke lokukhokha komunye oyedwa engenayo, umthombo okuyinto uba -ejenti intela. Kusukela lo mthetho zikhona ezehlukile. Basitshela ukuthi imali okuyinto ezibanjiwe futhi inkokhelo yenziwa ngaphansi kwezigatshana zeZigaba 214.3-214.6, 228, 227, kanye Art. 226,1 we Tax Code. njengendlela ukubala ojwayelekile Kwenziwa balwisana nenani lentela, izinkokhelo elandulele isabelomali. Emacaleni angu-futhi inqubo zokuhlola ezasungulwa Article 227,1, nakho kubhekelwe ukwehla enanini kwentuthuko fixed esakhokhwa lokukhokha komunye oyedwa.

Izici sibalo

Endinyaneni 3 tbsp. 226 Tax Code kunqunywa ukuthi ukubala amanani yentela eyenziwa amanxusa ngosuku irisidi langempela imali ukuze lokukhokha komunye oyedwa. usuku Ikhalenda isethi ngokuvumelana sihloko 223rd kweKhodi. Calculus kuveza indlela wezindleko okuqhubekayo kusukela ekuqaleni kwesikhathi maqondana engenayo lapho izinga osebenza. It isethwe esigabeni sokuqala Article 224 Code. Ukubala kuhlanganisa imali enqwabelene ngaphambili ngalesi sikhathi, kuyilapho inani ukubala ligodliwe ezinyangeni ezidlule ukubika esikhathini samanje. Okuhlukile mthetho abhekwa ukuqhutshwa ukulingana ezindaweni izinkampani. calculus yabo, kanye ukubala inani lentela iholo, okuyinto angaphansi amazinga ehlukene, ngokuhlukile ngamunye wabo. Akukona acabangele izimali namanye amanxusa kanye namanani azo ligodliwe kwentela yengeniso.

Imininingwane yenkokhelo

Ngo n. 4 tbsp. 226 Tax Code uveza nokuthi ejenti kumele livinjelwe kungabe kusabakho inani lentela ngokuqondile izimali ezikweletwa lokukhokha komunye oyedwa, uma ukukhokha langempela yalo. Kuyadingeka ukuba acabangele lezimo eziningana. Uma inkokhelo yenziwa ngendlela efanayo noma payor uthola iholo efomini yezinzuzo zezinto ezibonakalayo, nokugcinwa lemali ngeke ibalwe nanoma yimuphi ukuqhutshwa anikezwe imali. Uma lokhu lilinganiselwe. Egodla kwentela yengeniso ngeke sidlule 50% inani lemali engenayo.

okuhlukile

Isigaba sesine of Art. 226 Tax Code asisebenzi ejenti kukhona zokuthenga ngesikweletu. Imithetho azisebenzi kwawo futhi wokukhokha intela engenayo, okuyinto etholakala ngokuzikhandla amaklayenti abo njengendlela inzuzo yezinto ezibonakalayo. Okunqumayo 1 no-2 we COP. esigabeni sokuqala Article 212 Ikhodi. Ukukhethwa kuyinto amakhasimende, ayezosebenza njengabaqondisi abasebenzi zokuthenga ngesikweletu.

imisebenzi ye-ejenti

Ngo n. 5, Art. 226 Tax Code ichaza kuncike inqubo isinyathelo lapho akunakwenzeka ukusebenzisa imali ebalwe siqu kwentela engenayo imali ebanjwayo kusukela engenayo we lokukhokha komunye oyedwa. Kulokhu, i-ejenti ubophekile ukuba wazise umuntu ethola imali, kanye nabahloli intela mayelana nanoma ibuphi ubunzima. Ngokusho isigaba 5, Art. 226 Tax Code, isihloko isaziso futhi ngizosimisa ubonise lapho eliyifa akukabonakaliswa. Liphinde lunikeze lemali imali evela okwakuqabukela uzibophezele lasebhange.

Isaziso enikeziwe n. 5, Art. 226 Tax Code, wathumela kungakapheli 1 kuNdasa wonyaka 'Lowo ozayo emva kokuphela kwesikhathi sokubika, ngaphakathi eyayibonakala ebezingathuntubeza izimo. Ifomethi umyalezo ivunyelwe isigungu likahulumeni ngegunya sizithibe ngesilinganiso emkhakheni intela. Ikhodi futhi uthi ejenti izinhlangano Russian ukuthi babe ukwahlukana ehlukile, izinkampani kufakwe uhlu bentela ngobukhulu futhi abaqashi, simi ku-akhawunti ukuziphatha imisebenzi yawo ngokuqondene ukusetshenziswa kohlelo lobunikazi noma UTII aziswe Ngamanani ebanjwayo ukushaja kanye nosayizi engenayo esihambisanayo imithetho ekhethekile (Art. 226, 230, i-RF).

Imibandela

Isigaba 6 Article. 226 Tax Code sibeka ukuthi ejenti Kumele bente Umsebenti ukudluliselwa imali ebalwe kanye withheld kwentela yengeniso kungakadluli usuku ukuhamba ngosuku lokukhokha wengeniso. Isihloko kungaba uthole inkokhelo sokukhubazeka yesikhashana, kuhlanganise ekunakekeleni izingane ezigulayo, futhi ngesimo pay iholide. Kulezi zimo, ngokuvumelana isimangalo. 6, Art. 226 Tax Code, ukwabiwa amanani e isabelomali Kwenziwa kungakadluli zokugcina ikhalenda usuku lwenyanga ngaphakathi okuyinto amacala ezifanele zenziwe.

umehluko wemisindo nemiqondo yamagama

Inani lentela libalwa kanye withheld yi-ejenti lomkhokhi, izenzo kuqala deku ngenzuzo, isabelomali kumele sikhokhwe okuyiwona at ukubhalisa (yokuhlala) ibhizinisi. Le nqubo ubhekwa ezivamile. Kwamanye izifundo imithetho ekhethekile. Ngakho, le nhlangano Russian okukhulunywe ngawo esigabeni sokuqala se-atikili ubeke amazwana, namahhovisi / amagatsha kumele ukhiphe kwentela yengeniso kwesabelomali kanye endaweni indawo yayo, kanye nekheli indawo unit ngayinye. Kulo mBhalo, lemali ekhokhwa kunqunywa ubukhulu imali intela, kubalwa kanye imali ekhokhele abasebenzi, kanye izimali enikeziwe ngaphansi kwemigomo ye izinkontileka komthetho we-civil ukuba lwentiwe abantu nge igama ibhizinisi main. osomabhizinisi ngamunye bhalisiwe endaweni ukuziphatha imisebenzi yawo ngokuqondene ukusetshenziswa kohlelo lobunikazi noma UTII nabasebenzi imali ezikhokhelwayo kumelwe asho inani kwentela yengeniso kwesabelomali ku-akhawunti.

ngaphezu kwalokho

Lonke inani intela engenayo siqu, enqwabelene futhi emalini engenayo lokukhokha komunye oyedwa sika ingaphezu 100 k., Kudluliselwe nesabelomali ngokuhambisana nemithetho ngenhla. Uma usayizi intela lingaphansi ruble 100., It is wanezela icala ngenyanga ezayo, kodwa hhayi emva kuka zinyanga m isampula esikhathini samanje. Akuvunyelwe nokukhokhwa kwezimali zentela kusukela ejenti. Ekubhaleni izivumelwano nakuyi banqatshelwe ukufakwa zezivumelwano lekhontile ezihilela ukwamukelwa of izibopho ibhizinisi bathwale izindleko ezihambisana nalesi kwentela engenayo imali ebanjwayo.

Amazwana

Ekusebenteni, iningi siqu kwentela engenayo imali ebanjwayo Kwenziwa hhayi abakhokhi bentela (ngabanye abathola imali engenayo) kanye ejenti (izinhlangano iholo, isibonelo). abantu Njengoba bebophekile ngaphansi art. 226 yilezi:

1. amabhizinisi Russian.
2. izinhlangano Bar kanye bureau, zomthetho. ukubonisana.
3. abameli Private kanye notaries.
4. osomabhizinisi ngamunye.

Umthetho uthi noma nini laba bantu afeze nokukhokhwa izakhamuzi engenayo, zingabantu intela ejenti. Lokhu-ke kusho ukuthi babophekile ukushaja, withhold ukuthumela inani kwesabelomali kwentela yengeniso.

A uhlobo olukhethekile izifundo

Kwezinye izimo, umuntu osebenza njengokuvimbelayo kuwumthombo wemali khona, akuzona ejenti futhi sifeze nokukhokhwa kwentela yengeniso bebodwa (kusukela ezintweni zabo siqu). Lezi zindaba zibandakanya:

1. osomabhizinisi ngamunye ukuze ninciphise wentela engenisweni ibhizinisi.
2. Notaries kanye nabanye abantu babandakanywe ku abazimele. Bona sidonsa sentela engenile ngokuhamba umsebenzi wabo.

Ngokuzimela sidonsa siqu kwentela engenayo njengoba izinhlangano irisidi:

1. Ngaphansi komthetho we-civil izivumelwano waphetha nabanye abantu emzimbeni, akayona i-ejenti. Ngokwesibonelo, kungase kube isivumelwano sokuqasha.
2. Emithonjeni, okuyinto zitholakala ngaphandle Russian Federation.
3. Kusukela ukudayiswa kwempahla eziphathekayo aphethwe abantu wathi kulo mhlaba.
4. Ngesimo ambikele, okuyinto ezikhokhwa abagqugquzeli yokubheja, lotto nezinye imidlalo esekelwe ingozi (besebenzisa imishini kanye).

Ngaphezu kwalokho, kwesibopho wena susa siqu kwentela isabelomali inikezwa bentela abahola zazo agent wayengakwazi sidonsa intela. Leso simo, isibonelo, kwenzeka ngesikhathi enye inhlobo yenkokhelo. Izifundo ngenhla kumele ekupheleni konyaka yokubika, lidalule kwabasemthethweni bentela, etholakala endaweni yabo yokuhlala.

isiphetho

Ikhodi inikeza imithetho sokunquma, Ukugodla noma imali ebanjwayo yentela ngemali engenayo siqu. intela ukubala ngesilinganiso 13% njalo accrual. Calculus wenziwa kusukela ekuqaleni kwesikhathi ekupheleni kwenyanga ngayinye kuwo wonke umholo ziwela ngaphansi intela ukuthi. UMthetho ubuye umise amazinga 30, 9, 15 no-35%. Izintela kubo kubalwa ngokuhlukile engenayo ngamunye okuguquguqukayo. Ukugcinwa avunyelwe ukuba afeze imali empeleni ikhokhwe kahle le ndaba. Kulokhu, musa acabangele imali etholwe lokukhokha komunye oyedwa evela kweminye imithombo. Ngakho, ukubala akusho acabangele agcinwayo ezinye izifundo izintela. Ngokusobala ukubhala-off lemali okumele ibuyiselwe umenzeli yomkhokhi ku isicelo sakhe. Kuyakuba ngokubhala. Ungayigodlanga noma ingxenye ukwesulwa izintela ziqoqwa by ejenti kusuka kulabo bantu ukuba senkokhelo egcwele imali ebalwe. Izinsuku ngokuba ukuqaliswa Ukudluliselwa kuhlinzekelwe endimeni eziyisithupha sihloko 226-th we Tax Code. Ngokukhethekile kufanele kukhokhelwe kwesibopho azise isiphathimandla asimeme we engenakwenzeka ukubamba kusukela lokukhokha komunye oyedwa engenayo. Uma ukwephula yezimfuneko unswinyo ejenti zingasetshenziswa. Isaziso ngempela zibonisa inani ligodliwe kwentela yengeniso, kanye lemali engenayo okungabanga bikho kuso bhala phansi iye yenziwa. Isaziso uthunyelwa futhi lokukhokha komunye oyedwa.