Into intela: nemiqondo eyisisekelo kanye nesimo nenchazelo

Into intela - uhlu ezithile amaqiniso zomthetho, okuyinto kubangelwa isibopho sokubuyisela intela siyinhlangano ebhizinisi ukuqaliswa ukuthengiswa kwezimpahla. Futhi ngaphansi into encane yentela kungaphansi yokungenisa izimpahla ensimini Russian komhiaba unala siqu sakhe, ifa kanye engenayo nje.

Yamanje Tax Code ichaza umqondo "into intela" njengoba imisebenzi ehlobene ukudayiswa kwezimpahla, impahla kanye engenayo, inzuzo noma yiphi into ukuthi bangaqaphela value, ubuningi ngekukhula ngokomzimba. Nge khona kwalezi zindlela eyayifunwa komthetho zentela isibopho ukuba ungakhokha intela.

Nokho, le ncazelo ayikwazi kubhekwe olunembile kuphela ngokuqondene nokuba khona ukubaluleka izindleko izimpahla ithengiswe. isibopho Okufana kungavela kuphela uma ukwenziwa kwangempela futhi izindleko isisekelo sokunquma isisekelo intela.

Kufanele kuqashelwe ukuthi ngamunye intela ngabanye eziyizici into yabo intela, okuyinto ilawulwa Ingxenye 2 yale Ikhodi.

Ngenxa umthetho impahla intela zamanje likhuluma ngeminye izinto amalungelo abantu, okuyinto akunakubangelwa impahla ngokufana Code Civil.

Into intela ye-VAT ilawulwa Art. 146 we Tax Code of the Russian Federation, isisekelo salo wabeka zici ezilandelayo:

- Ukwenziwa endaweni Russian kwezimpahla, amasevisi nemisebenzi. Lokhu kubandakanya ukudluliswa kwempahla kanye namalungelo. Kulokhu, ngaphansi kubalulekile ukuqonda ukudluliselwa kobunikazi amalungelo izimpahla nsuku ngokuhweba, imiphumela umsebenzi owawenziwa komunye umuntu, noma amanye amasevisi ukuhumusha ikhokhwe (p.1.st.39 Tax Code).

- Ukwenziwa, kwenziwe ngendlela ukudayiswa isihloko isibambiso kanye nokudluliswa kwezimpahla ngokuhambisana nesivumelwano ngemvume ukunikeza emisha.

Kuyadingeka ukuba acabangele ukuthi into intela kuhlanganisa ukudlulisela insimu ka izimpahla Russian ukusetshenziswa uyazikhathalela izidingo zabo siqu futhi kuphela uma kwenzeka ukuthi izindleko ezihlobene yokufuna lezi izimpahla ngeke kunakwe lapho intela inzuzo.

Lapho uhlola nezindaba intela, akufanele sikhohlwe ukusetshenziswa uhlelo lula. Lapho ebonisa indlela lo "intela lula" njengenhlangano ukuhlolwa into ingasetshenziswa:

- Income;

- izimali ukuthi encishisiwe imali.

Indlela ephumelela kakhulu ibhizinisi neyaziwayo intela "engenayo lokususa izindleko" into, kusukela ukusetshenziswa kwalolo kuzovumela acabangele izindleko kuzona lokukhokha komunye oyedwa. Nokho, kufanele sikhumbule ukuthi Kuthatha ku izindleko akhawunti ezifakwe ohlwini ekhethekile, okuyinto njalo uyanda.

Isilinganiso sentela, ikhumbula engenayo, net izindleko kuyinto 15%. Lapho kusetshenziswe njengezaba intela into engenayo ukhokhelwe olulodwa 6%. Ngakho-ke, lokukhokha komunye oyedwa unelungelo ukuthola indlela isimiso intela kwamzuzisa.