Dlulisa amanani entengo

Ukudluliswa kwentengo (kusukela kwi-English Funds Transfer Price, i-FTP efingqiwe) yindlela yokuthengisa zonke izinhlobo zezimpahla kubantu abathandanayo (ngokujwayelekile ngaphakathi kwezimpahla) ezikhethekile, endlini, ngaphandle kwamanani emakethe. Ngakho-ke, ukuhlelwa kabusha okunengqondo nokuzuzisayo kwezinzuzo zeqembu labantu kungenzeka kulabo abasesimweni esincane sokukhokhiswa kwentela (njengomthetho, lokhu kusho ukuhlala kwamanye amazwe). Lolu hlelo lokuhlela intela luyadingeka ukunciphisa izindleko ezihambisana nokuncishiswa kwentela evunyelwe. Ukudluliswa kwamanani kulawulwa yiziphathimandla zezimali zombuso.

Ukudlulisa amanani ngesimo sesistimu elawulwa ngokugcwele kubonakala phakathi nawo-1960s e-US, ngaleyo ndlela le nqubo yenqubomgomo yentengo yasakazeka kwamanye amazwe emhlabeni. E-Russia, kusukela ekuqaleni kuka-2012, kunomthetho okhethekile olawula amanani okudlulisa. Kuze kube ngu-2012, ilawulwa yi-Code Tax.

Kunezindlela ezintathu zokudluliselwa kwamanani eziqunyiwe:

• Indlela yezindleko ezingalawulwayo (ezilinganiselwe);
• Hlela kabusha indlela yentengo;
• I "izindleko kanye nenzuzo" indlela.

Uma usebenzisa indlela yokuqala, amanani asethwa ngokusho kohlu lwamanani. Ngale ndlela, izinsizakalo zentela zinelungelo lokufaka intela nezinhlawulo uma amanani entengo ephansi noma ephakeme kunama-20% wamanani emakethe for izimpahla ezifanayo.

Indlela yesibili isetshenziswe ezimweni lapho ukudluliselwa kwezimpahla phakathi kwamaqembu kuqhutshwa ngaphambi kokudayiswa. Ngakho-ke, kungenzeka ukunciphisa intengo yokubuyisela kabusha inani lemakethe, elihlanganisa izindleko zomdayisi.

Indlela yesithathu isetshenziswe ezimweni lapho kungenakwenzeka ukusebenzisa lezi ezimbili ezedlule. Ngesikhathi esifanayo, ukunquma intengo yemakethe, zonke izindleko eziqondile nezingaqondile zomthengisi zicatshangelwa, kufakwe uphawu lokumaka phakathi kwabo, okuyisici salesi sigaba somsebenzi. Le ndlela idinga ukuhlanganiswa kwezibalo ezihleliwe zonke izimpahla (amasevisi).

Njengomthetho, ukuthengiswa kwentengo kusetshenziselwa izizathu ezimbili ezilandelayo:

- uma kudingeke ukuba usakaze kabusha ngezidingo zemali ngaphakathi kokubamba;

- uma kungenzeka ukunciphisa izinkokhelo ezengeziwe futhi, ngaleyo ndlela, ukwandisa intela. Kodwa-ke, kufanele kuqashelwe ukuthi "ukusebenza kahle" okunjalo kubhekwa ngumbuso njengomzamo wokugwema ukugcwaliseka komthetho ngokwezimfanelo zentela. Ngakolunye uhlangothi, abakhokhi bentela banelungelo lokusebenzisa ithuluzi elinjalo ukuze bazuze imiphumela engcono kakhulu yomnotho yemisebenzi yabo.

Ukusetshenziswa kwalolu hlobo lwezindleko zamabhizinisi amakhulu nezinkampani kunenzuzo kakhulu, ngoba kuvumela ukuhlela isakhiwo esihlelekile emnothweni wemakethe. Ngakho-ke kungenzeka ukuba ugxile inzuzo esiteshini esisodwa, bese ubesekela kabusha ngokucabangela izidingo zezinkampani ezingena kulo. Ukuvimbela ukubuyiswa kwezimali ezizimele zezinkampani ezinkulu zezomnotho akuyona ingqondo. Kungenzeka ukulawula lesi sigaba ukuze kuvikelwe ukulahlekelwa kwesabelomali.

Ngakho-ke, ukudlulisa inani lentengo, ngokuyinhloko, kuyinto engavamile, eyabangela ukunakekelwa okuvela kuhulumeni. Ngokuphathelene nesidingo sokuthuthukisa imigomo yamanani ngentela yentela, ngoJulayi 18, 2011, umthetho weRussian Federation ekushintsheni izenzo eziningi zomthetho usayinwe. Kunakekelwa ngokukhethekile ukudlulisela amanani. Ikhodi Yentela YaseRussia Federation iqale ukuchitshiyelwa ku-Article 40, okuvimbela ukushintsha kwezindleko zokudlulisela ngaphakathi kwe-//- 20% yamanani ahlinzeka ngemanani emakethe.

Izindinganiso zomthetho zihambisana ngokugcwele nemigomo yamazwe omhlaba yokulawulwa kwekhasi lentengo. Kwakusekelwe kuMhlahlandlela Wezemfundo Zokuthengiswa Kwezimpahla, ezamukelwa yiKomidi Yezinhlangano Zokuthuthukiswa Nokubambisana Kwezomnotho.