Imibhalo phezu ebanjwayo yezenhlalakahle ukuze elashwe wengane, abazali, abangane bomshado

Noma yisiphi isakhamuzi we Russian Federation, ngokuletha njalo isabelomali isimo kwentela engenayo anelungelo alindele ukuthi angeke uMbuso uyinakekele esimweni esinzima. Enye yezindlela lokhu ukunakekelwa ukunikeza isinxephezelo ngokwengxenye ngoba izimali esichithwa ukwelashwa, noma amalungu omndeni wabo, kanye ukuthengwa kwemithi. enano incike Inani engenayo intela siqu zikhokhwa nguhulumeni. Ngakho siyini ngempela sokubuyiselwa imali yentela, futhi okuyinto arekhoda khona imali ebanjwayo yezenhlalakahle ukuze elashwe kudingeka ulungiselele?

amagama

Ngaphansi imali yentela libhekisela engxenyeni ethile nengeniso naleso sakhamuzi, hhayi intela. Ilungelo ukuthola "isaphulelo" enjalo ngoMthetho Tax Code, isihloko inombolo 219, othi: siphinde sithole isamba esithile wachitha ekwelashweni, can noma yisiphi isakhamuzi we baqashwe ngokusemthethweni, ngombandela wokuthi lowo njalo okhokhela kwentela yengeniso. Kufanele kuqashelwe ukuthi ukuthola enjalo ukuthi kuyilungelo ungaba yisiphi isibalo izikhathi, okubaluleke kakhulu, ukuthi lemali yayo Imininingwane ingeqi 13% of the iminikelo Imininingwane eyenziwe kusukela ngonyaka.

Ukubeka imali yentela ngoba impatho

Ngaphambi sikhuluma ngalokho imibhalo ukuze kubanjwe yezenhlalakahle yokwelashwa uzodinga ukupheka, ake sibone ukuthi ngubani ozofika ke lelo lungelo, futhi noma ubani angenalo ilungelo lazo. Kukhishwa ayikwazi litholakale kwalabo abangamazi intela yengeniso, lezi zibandakanya:

• izakhamuzi abangasebenzi, ngisho noma ukuthola usizo lomphakathi;
• osomabhizinisi ngabanye, okuholela umsebenzi walo on intela umbuso ekhethekile futhi awutholi imali zazo intela ngesilinganiso 13%.

Ukuze uthole i-ebanjwayo for kwentela yengeniso bangathembela izakhamuzi, baqashwe ngokusemthethweni futhi kukhokhelwe bebodwa (hhayi ngokusebenzisa umqashi) nemithi, amasevisi noma premium inkontileka yomshuwalense yezokwelapha yokuzithandela. Thatha sasebenzisa leli lungelo angeke nje bona, kodwa ukuze uthole imali ebanjwayo yezenhlalakahle ukuze bayothola ukwelashwa womshado, eyingane zayo noma kubazali asebekhulile. Ungase futhi isinxephezelo imvume yokuzithandela umshuwalense wezempilo amalungu emikhaya yawo uthando noma imithi ukuthenga kwakudingeka enqunywe udokotela wakho.

Isexwayiso! ebanjwayo Komphakathi ukuze kwelashwe ingane engaphezu kwengu-18 umthetho singanikezwanga, ngisho esimweni lapho indodana noma indodakazi kukhona abafundi esigcwele futhi kuncike kubazali babo.

Ukwakha ezifana credit intela , zikhona izimo eziningana, icabange ngazo ngokuningiliziwe.

Isimo sokuqala

Ngeshwa, kungenzeka yini zonke izinhlobo zokwelapha kwavuzwa, ngoba lokhu kukhona uhlu ezithile zokwelashwa, fixed Isinqumo №201 soMthetho woHulumeni Russian ku 19.03.2001. Lezi zihlanganisa:

• zokuvimbela, ukuvuselelwa, ukuxilongwa kanye nokwelashwa emitholampilo, izikhungo zezempilo kanye nezibhedlela;
• ubambe Luhlolo ezihlukahlukene zezokwelapha;
• ukuxilongwa / inqubo yokwelapha ngokwamaqiniso uma ukuhlinzekwa yesevisi yezokwelapha yezimo eziphuthumayo;
• nokuvuselelwa, kanye nokwelashwa tekuvimbela sibhedlela (offset kungaba kuphela ingxenye izaphulelo, esiphathelene zokwelashwa);
• Amasevisi imfundo sanitary.

Izindleko imithi kanye nokuvinjelwa, engashiwongo ohlwini ngenhla isixazululo, ukuthatha imali ebanjwayo ngeke zisebenze. Mina angikwazi ukwenza ngisho lapha ngaphandle amanye babhekwa: isibonelo, izindleko yokufuna okuzivuselela kusho iziguli nasezinkingeni ezilandela ngemva kokuhlinzwa kulolu hlu akufakiwe, kodwa izindleko rhinoplasty noma webele nokwengezwa kungaba inzuzo kalula.

Isimo sesibili

Yini enye okudingeka ukwazi ukuhlela kahle nokudoswa yezenhlalakahle ukuze elashwe? Imibhalo uzobona kuphela kwaba njalo uma ukuphathwa iye yenziwa kahle le ndaba. Lokhu kusho ukuthi le nhlangano yezokwelapha noma usomabhizinisi ngamunye, ukukunikeza isevisi kumele abe evumelekile (unexpired) ilayisensi yokuqhuba meddeyatelnosti eRussia. Uma leli phepha ukuze bangabhekani akuyona iyiphi indlela yokwelapha senzeka phesheya, uthole imali ebanjwayo for kwentela yengeniso ngeke zisebenze.

Futhi isimo wesithathu

Kukhona esinye isimiso: zonke izindleko zokwelashwa kufanele akhokhe imali yabakhokhintela-akhawunti ayo. Uma impatho noma impilo umshwalense uxhaso ngumqashi noma babehileleke ngemali yesikhwama esiza abantulayo, izamba ezinje ayikwazi ukusetshenziswa ngenxa ebanjwayo. Kuyefana nasendleleni ezimweni lapho umqashi engakhokhi, nakuba impatho abasebenzi, kodwa inikeza ke lisizwa senzelwe ngalezi zinjongo, okungukuthi, itjho bona imali kungenziwa kuphela wachitha ekwelashweni.

Ngaphezu ukwelashwa ngqo kungenziwa kwavuzwa nezindleko zemithi, zibhale njengoba kuchazwe Isinqumo, kodwa imithi ngaso sonke isikhathi kufanele sigcizelelwe somuthi nokusetshenziswa kwawo sikadokotela.

Kodwa ukufakwa izindleko izindleko imikhiqizo sezokwelashwa impikiswano. Uma ungenaso isiqiniseko sokuthi ungakwazi ukuthi lalotshwa ebanjwayo izindleko ezithile ke, ukuze ugweme ukudideka, kungcono ufune ukucaciseleka kusukela Ministry of Health yeRussia. Ungenza lokhu kuwebhusayithi yayo ezisemthethweni "Chamber Yomphakathi" - impendulo Kumelwe unike izinsuku ezingu-30 kusukela ngosuku lokubhalisa.

Imibhalo at ukubhalisa okukhishiwe

Ukuze bathole inhlawulo, izindleko kuyodingeka ukuqinisekisa ngokusemthethweni. Uzodinga imibhalo elandelayo ukuze nokudoswa yezenhlalakahle ukuze elashwe:

• iphasiphothi Russian;
• ifomu lentela 3-PIT - ISimemezelo;
• Siza ku Ifomu 2-PIT - ukuthola endaweni yokusebenza;
• Isitatimende nokubuyisela imali yentela siqu, okuyinto libala imininingwane akhawunti ukuba amafa uyasho;
• ikhophi izikhungo zokwelapha ilayisensi ukubandakanya zokwelapha on ensimini we Russian Federation;
• ikhophi yesivumelwano ukuze ekutholeni usizo lwezempilo (uma ikhona senziwa);
• isitifiketi yokukhokha ngokugcwele amasevisi yezokwelapha elihunyushwe, ebonisa uhlobo futhi izindleko zokwelapha, uphawu isikhungo sezokwelapha;
• amasheke, amarisidi, izitatimende zasebhange eqinisekisa ukusetshenziswa kwezimali (nge inkomba amasevisi kanye namagama isikhungo sezokwelapha);
• kadokotela ifomu uhlu kadokotela (lezo zifakwe isinqumo esifanele);
• emgogodleni sibhedlela izaphulelo, ephelele isitifiketi ngqo ukuphathwa izindleko (ngaphandle nokudla nendawo yokuhlala).

Uma uya ukuhlela yokudonsa yezenhlalakahle ukuze kwelashwe ingane, oshade naye noma abazali, uhlu kuyodingeka ukwandisa kancane.

namanye amadokhumenti

Ngaphezu kwalezi futhi kuzofuneka ukuthi unikeze iphepha eqinisekisa ubuhlobo. Uma uhlele ukuthi kubanjwe izindleko zokwelashwa kwengane, imibhalo kufanele eyayihambisana isitifiketi bathole indodana / indodakazi, futhi ukuthola isinxephezelo umngane womshado kufanele ukungezwa isitifiketi somshado. Ungabuyela le imali yentela ku izingane ezinakekelwa, idinga ukuze unikeze isiqinisekiso ukuqashwa kukaNksz sivikelwe. Uma uya ukuthola imali ebanjwayo ekwelapheni yezenhlalakahle abazali ke ohlwini main kwemibhalo udinga ukwengeza ikhophi yakho ye-isitifiketi sokuzalwa.

Lapho ixhumana ehhovisi lentela kubaluleke kakhulu ukuba ifa amakhophi hhayi kuphela, kodwa futhi okwangempela yonke imibhalo - lokhu kuyoluqinisa kakhulu lula inqubo yokubhalisa.

Uma ukwelashwa esamlahlekisela

Ukwenza imali yentela, kufanele bahlukanise phakathi ebanjwayo yezenhlalakahle ukuze elashwe nokwelashwa ezibizayo - akusiwona into efanayo. Ngenxa yokuthi ngamunye wethu umqondo wakhe siqu amathuluzi okulima abizayo futhi ezishibhile, Isinqumo №201 we RF Uhulumeni yabe isikhipha uhlu zezinhlobo ezithile zokwelashwa, okuyizinto ebizayo. Ubude lwamagama amabili nesikhombisa. Nokho, ngaphezu ukuphathwa ngokuvamile kuyadingeka ukuthenga imishini ekhethekile futhi izinto ezibizayo. izindleko esinjalo singazisiza futhi kwenziwe isibaluli intela ezikhokhiswayo, kodwa kumele ihambisane kwezimo ezithile:

• Izinto kanye nemishini ye ekwelapheni izifo atholwe kufakwe uhlu izinqumo №201;
• isikhungo sezokwelapha akubanga bakwazi ukuthenga lezi zinto noma imishini bebodwa;
• It has isitifiketi kusukela isikhungo sezokwelapha, ngaphandle ukusetshenziswa kwalesi imishini / imikhiqizo ekusebenziseni ukwelashwa ebizayo kwakungenakwenzeka;
• Izinhlangano ukuqhuba yokwelapha isitifiketi isakhamuzi eyakhishwa zokwelashwa (ikhokhwe) ikhodi "2": ngale ndlela kuvezwa yentela yombuso ekumkhonzeni ukwelashwa okubizayo.

Komphakathi sokubuyiselwa imali yentela ngoba ukwelashwa kwamazinyo

Ngokusho uhlu zokwelashwa, ukuxazulula inkinga ngamazinyo akho bese ugcine ku izintela ngesikhathi esifanayo ezimbi zingenza nokuhlukileko. Kodwa nakhu Kuyaphawuleka ukuthi ukusebenzisa imithi tebuciko kulesi simo ngeke zisebenze. Okungukuthi, uma unquma nje zibe mhlophe amazinyo akho, wenze esiliva, izimila ezibizayo ukuthola noma ukwenza Ukusetshenziswa kwanoma yiziphi ezinye inqubo okuhloswe ngazo ukuthuthukisa ukubukeka amazinyo, bese siqhubeka nokudoswa social ukwelashwa kwamazinyo ngeke zisebenze. Kodwa ukube aphathe ecucuza, caries zamazinyo nezinye kwamazinyo "injabulo", sicela. Entela ingatholakala ku emkhakheni wezitho zokwenziwa - lolu hlobo sevisi ohlwini.

Imibhalo phezu ebanjwayo yezenhlalakahle zokwelatjhwa kwamazinyo musa ihluke ngenhla, khona-ke imithetho efanayo nemithetho. Omunye main - emtholampilo wamazinyo / udokotela yangasese kumele ilayisensi.

kuthanda kanjani

Kufanele kuqondwe ukuthi, nakuba sokubuyiselwa imali yentela kanye ivala isikhala ingxenye lemali esichithwa ukwelashwa, kodwa awusebenzi ngaso sonke isikhathi alisibekele ngokuphelele. Lokhu ikakhulukazi osebenza ku ukwelashwa okubizayo. Konke kuncike kulokho hlobo imali usuke waba phakathi neminyaka sekubika, futhi yayiyini lemali yentela ngemali engenayo siqu.

Ngokuvamile, imali yentela likhokhelwa inani elilingana 13% izindleko zokwelapha, kodwa awukwazi ukudlula ama-ruble ayizigidi 120. Ngonyaka, futhi uma kunesidingo ezibizayo ukwelashwa Isamba angenamkhawulo (ngaphandle inani langempela intela ukhokhele esikhathini esedlule). Ake sibheke ezinye izibonelo.

Isibonelo 1:

Ngonyaka odlule, isakhamuzi H. wathola ayizinkulungwane 35. P. / Inyanga. imali yakhe yonyaka kwaba ngesikhathi esifanayo:

35 000 x 12 izinyanga. = Ayizinkulungwane 420. P.

Inani engenayo intela siqu ikhokhwe ngonyaka odlule zazimi kanje:

ayizinkulungwane 420. X 13% = 54 600 r.

onyakeni odlule, wabuye ikhokhwe ekwelapheni nendodakazi yakhe umtholampilo yangasese inani 70 000 k. Ngokomthetho, ufanelwe ukuba imali yentela e nenani:

70 000 x 13% = 9 100 k.

Njengoba lokhu imali ayeqi 54 600 k., Paid H. isakhamuzi ngonyaka odlule, nokudoswa izobuyiselwa kuye ngokugcwele.

ISIBONELO 2:

Isakhamuzi US wathola ngo-2014 izinkulungwane 300 ruble, okwakubekelwa ukhokhelwe inani kwentela yengeniso:

300,000 x 13% = 39 000.

Futhi ngo-2014 yena efike wahlinzwa kuwufanele ruble 105.000, futhi zidinga ukuthengwa kwemithi isamba esingama-ruble angu-35 000. Isamba semali ekwelashweni, zazimi kanje:

105 000 + 35 000 = 140 000 k.

Tax lesi samba :. 140 ayizinkulungwane x 13% = 18 200 r. Kodwa njengoba sokubuyiselwa imali yentela ngeke kwenziwe nge isamba enkulu 120 000 deda., Umkhawulo intela imali, okuzokwenza ukuba bakwazi ukuthola t-ka W., kuyoba 120,000 x 13% = 15 600 ruble.

ISIBONELO 3:

S. isakhamuzi wathola ngo-2013 izinkulungwane 380 ruble, eyayihunyushwe ikhokhwe:

380.000 x 13% = 49 400 r.

Ngesikhathi esifanayo ke kwenziwa ngoba ukwelashwa okubizayo nokusetshenziswa imishini ekhethekile. Izindleko ukuphathwa zaba ruble 510.000. Kulula ukubala ukuthi inani lentela overpaid simiswe ngalendlela lelandzelako:

510.000 x 13% = 66 300 r.

Kodwa njengoba inani lentela ukhokhelwe 2013 zaba 49 400 k., Bese nibuyela ngoba kwentela yengeniso kungenziwa kuphela esenzelwe isamba okunjalo. . Uma imali yayo ngo-2013 zaba ama-ruble ayizigidi 10 ngaphezulu, kwakungase ukwenza imali yentela lemali yonke wachitha ekwelashweni:

520.000 x 13% = 67 600 r. (Yikuphi ruble ezingaphezu kuka-66 300. Yokudonsa intela).

Imibandela

usuku oluqondile kuhanjiswa kwemibhalo sokubalwa le imali yentela alikho, kungenziwa nganoma yisiphi isikhathi esikahle. Kule ndaba, kukhona umthetho eyodwa kuphela: ungabuyela intela iminyaka engu-3. Lokhu kusho ukuthi uma ilungelo sidonsa Kwaphakama esakhamuzini kwezenhlalo, isibonelo, ngo-2014, i-siqu kwentela engenayo ukubuya kuzoba 2015-2017. Kodwa ngo-2018 umnqamulajuqu entela ziyobe sezidlulile. Yiqiniso, akudingekile ukuba silinde iminyaka emithathu, ngoba usuku ngalunye ngokulandelana ukuqoqa amaphepha adingekayo kuyoba nzima.