Intela engaqondile ufake noma yiziphi izintela?

Uma kukhona isimo, khona-ke kukhona izintela. Lezi izinkokhelo eziphoqelekile isabelomali yezwe baye baba ingxenye ebalulekile ekuphileni kwabantu kanye nezinkampani. Nokho, izakhamuzi eziningi, asebenzelana ngayo kabi kulokho izintela futhi kanjani they ikhokhwe. On intela siqu engenayo kanye Intela inzuzo bayasazi, mhlawumbe, konke. Kodwa kunezinye - izintela ngokungaqondile, okuyizinto futhi kubalulekile ukwazi. Kulesi sihloko sizohlola lokho intela engaqondile, futhi yiziphi sici yabo futhi esigqamile.

Umqondo intela engaqondile

Ngokungafani ngqo, izinkokhelo engaqondile ayinqunywa kwentela engenayo payers, futhi wamiswa njengetshe eliqinisekisiwe ukuze amazinga noma amanani kwezimpahla. Ngokuthenga umkhiqizo othize, ikhasimende okhokhela hhayi kuphela umakhi, kodwa futhi isimo. Intela engaqondile yilezo afakiwe umnikazi yenani ibhizinisi izimpahla ezikhiqizwa noma umsebenzi owenziwa ngibo. Kusukela ukuqhutshwa kwalokho kudayisa, akhokhe ethile nesabelomali (intela), kanye asele eshiya yena (inzuzo).

Ngakho, payers yangempela abasebenzisi ekupheleni izintela obuseceleni abakhiqizi kwemikhiqizo isinyathelo abaxhumanisi - pickers izinkokhelo. Kungakho igama - "engaqondile".

Ukwahlukanisa futhi izinhlobo izintela engaqondile

Kumele ukuthi u-90% wabo bonke isabelomali izimali lemali nje ngezansi efakwe ohlwini amacala. Ziyakwazi angumtfombo ngenzuzo isimo, okuyinto kuyivumela imisebenzi yazo eminingi nokuthola ukumboza uhulumeni eziyisisekelo imali. Intela engaqondile ihlanganisa izinkokhelo Group:

1. intela Universal ku ukusetshenziswa (VAT).
2. izinkokhelo ngamunye intela njengoba amaphesenti izindleko kwezimpahla (mkhuba).
3. Izintela ukuhwebelana namanye amazwe e izimpahla (imisebenzi) - zikhokhelwa lapho izimpahla ukuwela umngcele. Yabelana imisebenzi yokungenisa (yokungenisa) kanye ukuthekelisa (ukuthekelisa) imikhiqizo.
4. izinkokhelo Fiscal amasevisi zomphakathi esinakho - yokubhaliswa amanye amadokhumenti, izimali zamalayisense ahlukahlukene kanye nezimvume.

ERussia ngokungaqondile ezihlobene namanye izinkokhelo isabelomali - ukunikezelwa kwezimali Imali ehlukahlukene (. Ezezindlu, traffic, njll), iminikelo umshuwalense social (kufanele ziyekwe zifakwe isamba izindleko zokukhiqiza). Eliphawuleka kakhulu futhi yiziphi izinto ezintathu ezibalulekile kuqala futhi izinhlobo ezimbili zezinkantolo izintela - value added imisebenzi intela kanye mkhuba.

I-VAT: a "Idokodo elikhishwe" emfushane

Yilelo nalelo lungu yenqubo ukukhiqizwa uyaziqaphela le ntela, futhi indalo yayo kanye nokuhlolwa kwenzeka esigabeni ngasinye zokukhiqiza / kujikeleta kwetimphahla. VAT zikhokhwa nguhulumeni njengengxenye izindleko zokukhiqiza (kuze kufike nokuqaliswa kwalo). Nokho, efika isabelomali ngaphambi izimpahla azothengiswa umthengi ekupheleni. Umenzi okhokhela kumaphesenti athile ukuthi ingxenye izindleko ukuthi "wanezela" yentengo ukwenziwa izinto zokusetshenziswa.

Ukubala of the value added tax eyokhokhwa nangokunquma umehluko phakathi i-VAT phezu kwezimpahla ezikhiqizwa, ne-VAT on ukuthengwa izinto / izinto zokusetshenziswa for ukukhiqizwa yayo. ERussia, ukubaluleka kwalesi yokukhokha 18%, ngaphandle ezimweni lapho izinga 10% futhi 0% zisetshenziswa. Yena kumele sikhokhwe ngosuku nsuku ngekota, futhi kuncike intela, ngaphezu izimpahla ezithengisiwe namasevisi kungabandakanya:

• ukwakhiwa kanye umhlangano usebenzela self-ukusetshenziswa;
• izimpahla amazwe Russian Federation bakwamanye amazwe (ngezinhloso zokukhiqiza);
• ukudluliselwa kwezimpahla namasevisi izidingo zabo (uma kungukuthi kufakwe nezindleko ekhokhwa kwentela engenayo).

Kukhona futhi izimo lapho inhlangano ingase ibe ekhululiwe VAT. Ezimweni ezinjalo zichazwe Tax Code, Article 149.

imisebenzi Excise: ukukhokha ethile

Njenganoma VAT, mkhuba intela Nokho, izintela ngokungaqondile, kubalwa kanye ikhokhwe njalo ngabanye. Lolu hlobo lokukhokha kakhulu efana imisebenzi namasiko, kodwa isethiwe, njengoba umthetho, maqondana nezimpahla ukusetshenziswa kuleli zwe. Le ntela kuyinto premium kahle eliphezulu ukuze izindleko zokukhiqiza, okukhulunywe ngumbuso oluthile. Lokhu ugwayi ngokuyinhloko kanye notshwala.

Ukuze isigaba ngasinye mkhiqizo has siqu isethi ukubaluleka yayo mkhuba - ngamunye. Ngokuvamile usayizi yabo ifinyelela nengxenye noma ezimbili kwezintathu zezinkonzo zendawo intengo imikhiqizo noma amasevisi. Ngaphezu kula maqembu ukuze izimpahla excisable futhi zihlanganisa uphethiloli, uphethiloli, izimoto nokunye.

imisebenzi namasiko

Intela engaqondile isicelo nentela. Lolu hlobo yokukhokha ikhokhiswe ngu Customs kanti kuchazwa njengokudlwengula intela mkhuba, indlela umuntu. Ngokusho amasiko umehluko wemali osebenzayo eRussia, ukubaluleka komsebenzi incike izimpahla wezwe amazwe. Uma uMbuso Wakwa-umsuka izimpahla ezivela RF ukuhweba evumayo nangenkathi ubudlelwane kwezepolitiki, esebenzayo base izinga 100% we rate kusungulwa. Uma kungenjalo, sebenzisa amacala anda - in inani 200% amasiko tariff.

Ukubalwa imisebenzi angase kwenziwe ngezindlela ezihlukahlukene. Kuye lokhu, ibhekisela omunye lezi zinhlobo ezilandelayo:

• isikhangiso valorem - kwachazwa ngokuthi amaphesenti ukubaluleka izimpahla;
• Specific - inenani ethize (ngesiRashiya lihlelwe euro) iyunithi (iyunithi, kg, njll ...) ngamunye;
• Kuhlanganiswe - kanyekanye zisebenza kokubili izindlela sibalo (isib kumaphesenti athile, kodwa hhayi ngaphansi kwenani elicacisiwe).

Hambisa simemezelo izintela engaqondile ekukhokhweni nentela yokungenisa ngaphakathi ezingu-15 kusukela ngosuku kulethwa izimpahla olufanele amasiko igunya.

isiphetho

Tax ezimali kwezintela engaqondile nokukhokhwa zabo ku isabelomali zilandelwa ngu abakhiqizi kwezimpahla nezinsiza, kanye nomthwalo okuholela ewela abathengi. Lona sici yabo ukhiye - nalogonositelem futhi abakhokhi bentela bamelela imibuso ehlukene. uhlelo okunjalo, ngokwezinga elithile kusiza ukuqoqwa izimali isimo. Intela engaqondile yilawo ekhokhwa amanani kunokuba ngengeniso (bangakwazi kube nguleyo lengakahleleki, futhi ngenxa yalokho ngeke base intela). Umthamo izimali kuncike izindleko ethengwayo okungukuthi ekugcineni oholela kangcono. Emazweni asathuthuka, lolu hlobo izinkokhelo oyisibopho ingxenye eyinhloko imali yentela State (2/3 nokuningi).