Kusukela 2013, ukubaluleka amafa angaphatheki (amafa angaphatheki) azinamphumela ku kungenzeka ukusetshenziswa ngokwengeziwe USN (esenziwe lula uhlelo intela), ngenkathi ukubaluleka ezimpahleni ezingasuki phansi kulo lusabalulekile. Futhi akufanele bube ngaphezu kuka-100 mln. Ruble.
Uma inhlangano enquma ukushintsha into intela, bese, ngokuvumelana izichibiyelo zomthetho, kungenziwa kungakadluli 31 Disemba. Okusho ukuthi, uma wenza isicelo ohlelweni lula intela yemali engenayo, futhi nganquma ukuthi amasudi ngenzuzo imali kuwe, khona-ke ukushintsha into ukwazisa IRS kuze 31 Disemba 2013. Shintsha kwento ekhethiwe ngemva kokuba bazisiwe ngoba kwathatha intela umbuso ekhethekile, kodwa ekuqaleni konyaka, lapho sizosebenza kulesi umbuso olukhethekile, ngeke. Ngokwesibonelo, inhlangano bafaka isaziso ushintsho kusukela ngo-2013 kwi USN ngenzuzo imali. Uma-ke they guquka bo gqondo bese unquma ukusebenzisa lula uhlelo lwentela 2013 kwenye into, ngeke zikwazi ukwenza lutho - kanye 2013 kuyodingeka isebenze kwi uproschenke ngenzuzo imali. Shintsha into intela izotholakala kuphela ngo-2014.
Manje nezinhlangano ezisebenzisa lokhu intela umbuso ekhethekile, mahhala kusukela isidingo ukuthatha akhawunti zokwenana umehluko ezivukayo phezu revaluation lwemali ngokuqondene nezimpahla kanye nezikweletu. Ngokwengxenye enkulu, lokhu kuguqulwa ngabo ngeke kushintshe lutho: babesebenzisa indlela imali aqede ukubukeka ngenzuzo ezifana nezindleko, isimiso, yize-Ministry of Finance kanye nesidingo ukuze kubhekelelwe umehluko omuhle ngezinjongo zentela nokuhlukile ezimbi zikhona uhlu izindleko e ikhodi yentela.
Kuze 2013, amalungiselelo e amandla, owawuthi iminikelo kukhokhelwe umshwalense ayimpoqo noma ukwehlisa intela Ukukhokha kusengaphambili for isikhathi kuze kube amanani kubalwa for sikhathi. Leli lungiselelo Ministry of Finance kanye Federal Intela Yesevisi waqonda ngezindlela ezahlukene. Kusukela umbono ka-Ministry of Finance, uproschentsy ukunciphisa intela inani iminikelo ikhokhwe ngaleso sikhathi, kungakhathaliseki ukuthi ngesikhathi beshaywa enqwabelene. FNS ebheka khona ukuthi intela kuphela kwehle ngo inani iminikelo ukuthi abaye bazenzela ekoteni efanayo futhi ikhokhwe ngesikhathi usuku wokufaka intela lula. Kusukela kulo nyaka Code Tax has a kubhekiselwa ngokuqondile yokuthi intela ibhizinisi elincane kwehle ngo inani iminikelo ikhokhwe ngesikhathi esinikeziwe ngaphakathi tibalo elilinganisiwe. Okungukuthi, e-Tax Code of the Ministry of Finance iphuzu isilungisiwe.
Lesi sihloko futhi ngokucacile ukuthi intela ngaphansi kohlelo intela lula zingancishiswa kuphela inani izinzuzo ukugula ikhokhwe ngesikhathi 3 izinsuku lokuqala esibhedlela ngumqashi. Ngasekuqaleni NK kukhombisa yayingekho, futhi ngoba abaningi "inzuzo" uproschentsev Umbuzo: kungenzeka ukunciphisa intela izinzuzo zikhokhelwa yilowo FSS? Ngesikhathi Senkonzo Ezezimali njalo waphendula, "Cha, awukwazi." Nokho, manje, isikhundla izikhulu lesishaya kuvikelwe ngqo ikhodi. Ngaphezu kwalokho, uma ungenwa abasebenzi enkampanini yomshuwalense siqu, okubhekisele intela umbuso ekhethekile, ukukhokhwa ngalo usekelwa inani izinzuzo ukugula, izinzuzo ukukhubazeka ngeke kucatshangelwe kuphela ngokwezinga engamboziwe izinkokhelo ngaphansi kwalezi izinkontileka.
Izimali baphendukele lezi zivumelwano ngo-2013 futhi kuyonciphisa inani lentela ngaphansi "engenayo" USN. Nokho, kuphela uma kwenzeka ukuthi izinkokhelo umshwalense phezu kwabo abangayikuba idlule inani wombuso aid. Ngesikhathi esifanayo kuqhubeka intela ngaphansi lula uhlelo intela ayikwazi ukwenziwa bonke labo izinkokhelo ngaphezu kuka-50%.
Ngo-2013, ukusebenzisa intela umbuso ekhethekile Kusengenzeka nje lemali engenayo ngeke idlule 60 mln. Deda. Futhi uma ngo-2013, "intela Esenziwe Lula" is kuhlangene uhlelo lobunikazi, ekunqumeni imikhawulo kudingekile ukuba acabangele engenile yibo bobabili imibuso intela. Nge 2014 umkhawulo imali isicelo lula uhlelo intela kuyodingeka ngokobungako izinga deflator. Coefficient nangenkomba inqubo kuyafana ngoba sorokapyatimillionnogo komkhawulo kwathatha USN.