Excise izintela uphethiloli eRussia

Excise izintela zihamba ngophethiloli futhi diesel kukhona uhlobo intela ekhokhwa abaqashi kanye nezinhlangano. kokuxoshwa kwabo wenziwa ukusebenza imisebenzi yebhizinisi, okuhlanganisa ukuhamba kwezimpahla emngceleni amasiko ukulawula Russian Federation. Cabanga kabanzi mayelana nokuthi yini mkhuba nophethiloli. Lesi sihloko sizosisiza uchaze izici intela, ukuze yokuqoqa, kanye amazinga liqine.

izici Jikelele komsebenzi mkhuba

Le ntela ku izimpahla ezingeni lokulawula uhulumeni federal. Inkokhelo kubhekwa zikhokhe intela Imininingwane (non-okubhekwe) uya khona. Lokhu kusho ukuthi izimali zisetshenziswa engabhekiseli kunoma imuphi imisebenzi ethize. Ngu indlela ukususwa mkhuba lokukhokha, njengoba i-VAT kubhekwa engesobala. intela indlela okuhlobana ngayo neokladnym intela, okungukuthi isibopho ukubala bese ukhokha wemfanelo lokukhokha komunye oyedwa. Esinye isici esivelele duty mkhuba esivuna umbandela sokunquma ukuphelela ilungelo lokusebenzisa eziqoqwayo. Ngenxa yalesi inkomba, iwela isigaba saziso ezibanjwayo zokulawula. Lokhu kungenxa yokuthi wavuma ngoba kule nomthetho ngokuthi ibhajethi zesifunda, nokazwelonke. Uhlu imikhiqizo excisable lincane ngokwanele. Kuyo, ngaphandle uphethiloli zihlanganisa:

1. Imikhiqizo kagwayi.
2. Izimoto.
3. Alcoholic, notshwala equkethe imikhiqizo, utshwala.
4. Motor amafutha.
5. Beer.

ukukhokhelwa indlela

Excise izintela zihamba ngophethiloli futhi diesel kubalwa futhi ekhokhwa ngeluhlelo lolutsite. ukubala futhi ukukhokhelwa indlela kufaka ukusungulwa nenani lentela ngokuhamba umsebenzi ne umkhiqizo ezifanele futhi ukufakwa yayo izindleko izimpahla. Lokhu kusho ukuthi zonke abadlali ngokwezimali okuhilelekile lapho imali kwezimpahla excisable, kumele abale inkokhelo ukuqaliswa ukudluliswa okwalandela umthwalo lo counterparty. isikimu enjalo isebenza kumsebenzisi wokugcina. Yena, uthwala umthwalo intela. Ukwethulwa mkhuba emsebenzini fuel sihlinzekela umthethonqubo petrol.

payers

Njengoba izinhlangano ukuthi sibophekile ukuba susa intela mkhuba uphethiloli, kukhona osomabhizinisi ngabanye, izinhlangano, futhi abantu bethutha nophethiloli ngokusebenzisa kokulawulwa we Russian Federation. Art. 179 Tax Code uveza nokuthi isidingo ukwenza inkokhelo kuphakama kusukela ngosuku kuthengiselana ibhizinisi. Kule ndaba, intela mkhuba uphethiloli liyadingeka ukukhokha zonke izifundo, abenzi bokubi yabo. Lezi zihlanganisa, phakathi kokunye, balandise futhi abantu bezinye izizwe. Njengoba bentela eqinisweni zebhizinisi futhi sikhonze njengoFakazi ahlukene ibhizinisi amayunithi.

ngokucacile

Ngo inqubo ukuthengiselana nezinhlobo ezithile izimpahla isibopho sokubuyisela intela kuhambisana inombolo yezici. Ikakhulukazi, ngoba intela kwemisebenzi iqonde-ukusebenzisa uphethiloli Payers kukhona ukuqondisa abakhiqizi ayo kuphela. imithetho Okufanayo isicelo Ukukhishwa imikhiqizo Petrochemical kuwo. Ngaphezu kwalokho, izici isimo nesenzakalo yomkhokhi enikeziwe amabhizinisi asebenza ngaphansi kwesivumelwano sobambiswano. It is uvunyelwe ukukhokha intela mkhuba uphethiloli kokubili ndawonye lehlukile okungelayo leli umthwalo wemfanelo nge abanye abahlanganyeli. Lo muntu ngeke kungakapheli ngosuku olulandelayo ngemva ibhizinisi kuthengiselana ngowokuqala azise isiphathimandla intela ukugcwaliseka imisebenzi lokukhokha komunye oyedwa ngaphansi imigomo yesivumelwano ngokubambisana. Ngesikhathi esifanayo kubalulekile ukubhalisa njengoba ngesihloko esithile, okuholela ibhizinisi inhlangano. Lokhu kwenziwa kungakhathaliseki yokuthi sokubhalisa yakhe njengoba isihloko ekufezeni imisebenzi yayo. Nge ebanjwayo esifike ngesikhathi futhi egcwele mkhuba umuntu owenza lo msebenzi izibopho inkokhelo ngaphansi inkontileka efanele, isibopho sokubuyisela le ntela lonke ababambiqhaza uzobe njengezinikeziwe ugcwalisekile.

into intela

Njengoba art yakhe. 182 Tax Code usungula uhlu oluthile yemisebenzi sizibophezele imikhiqizo excisable. Lezi zihlanganisa, ngokukhethekile, zihlanganisa:

1. Implementation ensimini ka WaseRussia wenza payers of mkhuba izimpahla.
2. Ukuthola kanye nokuposa izimpahla kohlobo oluthile imikhiqizo, ku ikhomishini kanye.
3. Movement kwezimpahla ngokusebenzisa kokulawulwa we Russian Federation.

Ngo ukuqaliswa ngokuvumelana Art. 182 NC, ukhonza ukudluliswa kobunikazi izimpahla kuncike bodwa isibonelelo noma reimbursable isisekelo, kanye nokusebenzisa kwayo njengoba enye inhlobo yenkokhelo.

ukuqashelwa into

Excise emsebenzini fuel eRussia osebenza ku ukuthenga okuthile ezihilela ukudluliselwa fuel esikhishwe insimu yalo:

1. Kusukela izinto zokusetshenziswa - kumnikazi wawo noma nabanye abantu.
2. Esikhathini ohlakeni lwale nhlangano - ngokuba okwalandela womshini nepodaktsiznyh izimpahla.
3. Izidingo zabo siqu.
4. Ukuze kusebenzeke kwi etolls isisekelo.

Excise emsebenzini fuel eRussia ikhokhelwa uma udlulisa yona ezweni edzilini inhlangano yakhe ngesikhathi ekuchithweni kwayo / ephumayo likasoseshini, ubambiswano - ilungu at khetha share it impahla noma ukuhlukaniswa kwempahla. into intela kuphakama esimweni nokusetshenziswa izinhlangano ownerless, zathathwa noma kuncike ukudlulisela kamasipala isimo ubunikazi / izimpahla ukhathazekile.

esibalulekile

Njengoba esinye isici nesenzakalo into intela esivuna enkulu ekwakhekeni imikhiqizo ukuthi isigaba wesithathu Art. 182 Tax Code, nokuhlolwa intela ekukhiqizeni kufanisa yiluphi uhlobo yokuhlanganisa imikhiqizo ezindaweni isitoreji kanye nokuqaliswa yabo, okungase kuholele ekungasebenzini imikhiqizo excisable. Lo mthetho awusebenzi izinkampani iIgama. Lapho kwakhiwa umkhiqizo okuxubile is, ngokumelene okuyinto lihlelwe mkhuba likhuphuke uma iqhathaniswa ukuthi uzimisele ngokuba impahla eluhlaza.

ukuthunyelwa

Iqembu zokukhokhelwa elihlobene ne ukuthola imikhiqizo okukhulunywe isigaba ekhethekile. Isibopho sokubuyisela mkhuba fuel kwenzeka uma uthumelela kohlobo oluthile. Ngaphansi lo msebenzi kumele aqondwe bakuyise akhawunti ngesimo imikhiqizo siphelile ikhiqizwa siqu izinto zokusetshenziswa kanye ukusetshenziswa kwezinto eziphinde zisebenziseke yabo. Ngaphezu kwalokho, njengoba imfuneko yokuthi nesenzakalo isibopho obaluliwe ukuba khona ubufakazi. It ekhishwe inkampani njalo yokuzithandela.

Izici yokuthola isitifiketi

Le dokhumenti ikhishelwa osomabhizinisi kanye nezinhlangano empikiswaneni:

1. Ngokuqondile-ukusebenzisa uphethiloli, kusukela izinto yekhasimende eluhlaza / izinto kuhlanganisiwe.
2. imikhiqizo Petrochemical, uma usebenzisa izinto zokubasa ezimbiwa ngenhla ekukhiqizeni yayo.

Ukuze uthole ubufakazi ngokuqondene nempikiswano iqonde-run uphethiloli kule ibhizinisi kufanele kube ezifanele amakhono okukhiqiza. Zingase basonta isicelo ilungelo lokusebenzisa, impahla, ubunikazi noma ezinye izizathu zomthetho. Ukuze uthole isitifiketi for uphethiloli yokucwenga kudingekile ukuthi isicelo kwaba isivumelwano sesevisi izinto ukucubungula yekhasimende eluhlaza, ngenxa okuyinto wathi fuel ikhiqizwa. Ngesisekelo lesi sivumelwano uzasinikwa kwenzeka ukuthi inkampani uba umnikazi uphethiloli kusetshenzwe, kanye inkontileka esiphethwe umkhiqizi petrochemicals.

imibhalo zokulawula

ESahlukweni. 21 Intela Uhulumeni ichitshiyelwe, owawuthi:

1. Kuvunyiwe entela kwi uphethiloli 2016-2017 biennium. ibe yisikali elisungulwe 2014. Ukwandisa uphethiloli intela mkhuba kulindeleke 2018. Yenkomba kuyoba 5% uma kuqhathaniswa yesibili 2017
2. Excise motor fuel isethwe 10.5 m. P. / tonne. Lokhu Kumele sizigxeke womshini fuel ngezansi ebangeni lesi-5.
3. Akhishiwe imikhiqizo ethile kusuka Art. 181. Lokhu kuhlaba ethintekile zasolwandle kanye Ukushisa uwoyela. Lokhu sokukhululwa enikeziwe futhi ukuqashelwa njengezinto intela ye distillates phakathi, okuhlanganisa, phakathi kwabanye, imikhiqizo wathi.
4. Isilinganiso sentela i distillates phakathi lihlelwe usayizi ukuthi ulingana Coefficient, ebalwa ngokuvumelana mkhuba udizili.
5. Njengoba payers neyaziwayo izinkampani etholakele iziphathimandla zentela isitifiketi sokubhalisa inkampani obandakanya ukuthengiselana nge distillates phakathi. Abanikazi ezokuthutha amanzi, ukusebenzisa imikhiqizo sishiwo bunkering, setha ebanjwayo. Kuyinto ilingana izinga lapho mkhuba ebalisisiwe fuel zasolwandle isilinganiso.

distillates Ephakathi babhekwa njengabantu Izingxube liquid hydrocarbon ngezithako fraction ububanzi lokushisa 215-360 deg. Lezi zichibiyelo ukumboza wonke amathuba ukuqamba kabusha ingxenyenamba udizili. Ngakho, ngesikhathi samanje ngeke ukwazi ukugwema umthwalo wentela. Nge 2016 setha intela mkhuba ngomkhumbi ongaphakeme-viscosity nophethiloli. Kulokhu, ibhizinisi wahlanganyela emkhakheni efanele, akuyona zithinteka kakhulu. Phakathi kwentelwa kutsi letichibiyelo unikezwa coeff intela ebanjwayo. 2.

ingxoxo ukuchibiyela

Ngo-2014, emhlanganweni wekomidi State Duma isisekelo yokutholwa isiphakamiso ukwandisa amazinga imisebenzi mkhuba ku diesel nophethiloli 4 no-5 amakilasi. Ochwepheshe esatshwe ngesikhathi ukuthi ukwamukelwa ukuchibiyela izindleko fuel luyokhula by 3 k. Ngenza isiphakamiso ukukhulisa evgeniy Moskvichev. On udizili 4 amaseli. wasikisela kukhuphula lizinga ukuze 3450 k. / t. ngo-2015 kuya 4150 k. / tonne. - ngo-2016, kuze kube 3950 p / t .. - e-2017. Lezi zinombolo lokucabanga 5 fuel cell. Njengoba for motor uphethiloli, kuphakanyiswa ukuba uyigcine 2015. Unyaka 7300 ezingeni p / t ngo-2016 enikeziwe ukukhuphuka kusukela 6200 kuya 7530, e-2017 - .. Nge 4.5 t p / t ... 5830 kuya p. / Tonne. Kwakuhlelwe ukuba zonke izimali uzoqondiswa izimali endleleni izifunda. Ngesikhathi esifanayo, uSergei Shatalov wakhuluma ngesidingo lokufeza izinguquko ekupheleni. Ngaphambi ingxoxo ukwanda Kulindeleke e imisebenzi mkhuba kuphela diesel nophethiloli 5 cl. Lokhu kukhula kwenziwe wukuthi sezulu wayezonikela izimali umgwaqo lesifunda ezengeziwe bhiliyoni 60. P. ngo-2015, futhi eminyakeni elandelayo - ruble ezingaphezu kwezigidi eziyizinkulungwane ezingu-90.

amazinga

Esikhathini Tax Code kuchazwe ngesilinganiso esifanayo intela kwezimpahla excisable. Basuke izigaba ezimbili: kanzima futhi kuhlanganiswe. Isethi zokugcina ngokuya ngokuphelele iyunithi base intela ngayinye. Ngokwalesi simiso, ngokukhethekile, kunqunywa intela mkhuba uphethiloli. amazinga Kuhlanganiswe ukuphakamisa inhlanganisela okuqinile futhi ingxenye ukusebenza izindleko. Ikhodi sihlinzekela kwamangqamuzana yamazinga zinhlobo nemikhiqizo engekho zilwane. Ikakhulukazi, kusukela ngo-2011, idolobhakazi laqala amazinga ehlukene kuye isigaba zikaphethiloli diesel. Ngo izibalo, isimiso se-tariff ukusikeka imikhiqizo ephakeme izinga. Ngaphezu kwalokho, sihlinzekela indexation izimali okusekelwe ebufakazini umthengi amanani afakwa.

isizinda

It isethwe ngokuvumelana sihloko. 187 NC ngokuhlukile uhlobo imikhiqizo excisable ngamunye. Kuye izinga, base intela kunqunywa:

1. Njengoba inani idluliselwe (ethengiswa) izimpahla e hlobo. Leli lungiselelo osebenza ku imikhiqizo ezisetshenziswa ethize (fixed) amazinga.
2. Njengoba ukubaluleka idluliselwe (ethengiswa) izimpahla. Kulinganiselwa ngokuvumelana namanani asethwe by Art. 40 Tax Code, ngaphandle intela mkhuba, VAT imikhiqizo lapho isikhangiso valorem izinga setha.
3. Izindleko, kubalwa ngokuhambisana asesilinganisweni realizable ezazisemizini umphumela e sekubika sangaphambilini. Ngesikhathi engekho usebenzise Inkomba emakethe ngaphandle intela mkhuba, VAT - maqondana impahla enikeziwe senzalo intela.
4. Njengoba ivolumu yokuthengisa (ngocansi) imikhiqizo ngenqwaba mkhuba ukubala ngokusebenzisa okuqinile njengoba izinga futhi ukubaluleka ibalwa, ibalwa esiphezulu intengo ukunquma uma sisebenzisa mkhuba isithakazelo. Le modeli isetshenziswa maqondana nezimpahla okuyiwona Kucatshangwa yamanani kuhlanganiswe.

ezimali

I Tax Code iqukethe izidingo eziphathelene ukuziphatha ubhalise ngokwahlukile kwemisebenzi izinhlobo excisable imikhiqizo. Ngakho, Art. 190 sisungula ukuthi abakhokhi bentela usolwa umthwalo wokwe- umahluko ezimali imisebenzi nezimpahla, okunikeza ezahlukene sentela. Uma ibhizinisi ayigcini ahlukene kokungathembeki imisebenzi, nenani lentela mkhuba kunqunywa isilinganiso sentela esetshenziswa kwamabhizinisi kusukela olulodwa base simiselwe yonke imisebenzi zingena ngaphansi intela yokubika ukuthi.