Isihloko intela. Ubani futhi yiziphi izintela ikhokhwe

Ngaphansi intela kumele aqondwe umthetho enamathiselwe ukusungula inqubo iqoqo kanye nokukhokhwa kwezimali kanye nokukhokha intela. Lihlanganisa ukusungulwa amazinga, nenani, izinhlobo izinkokhelo, imithetho ebanjwayo amanani abantu ezahlukene. . Cabanga esilandelayo, ngubani abakhokhi bentela.

ubudlelwane intela

Ngo izincazelo NK lingekho. Phakathi naleso sikhathi, isihloko 2 kweKhodi fixed kwesiyingi ubudlelwane kulawulwa Tax Code. Zihlobene:

1. Ukusungulwa, ukuphathwa, izimali nezintela eRussia.
2. Ukwenza umsebenzi we-control intela.
3. Kuphikisana izenzo asimeme emizimbeni, baphawula / izenzo abasebenzi babo.
4. Babotjhwe emacaleni intela.

, а также органы власти, уполномоченные на реализацию контрольно-надзорных функций в сфере налогообложения. Izikhonzi umthetho wentela kukhona izinhlangano kanye nabantu ngabanye - bentela, kanye iziphathimandla abanekhono ukuze kuqalise ukusebenza isilawuli nemisebenzi lokuphatha emkhakheni intela.

ngezigaba

Izifundo ehilelekile intela ubudlelwane zomthetho zihlukaniswe 4 izigaba. Ngokusho iSigaba 9 seSivumelwano Ikhodi, zihlanganisa:

1. . Izakhamizi futhi abantu zomthetho - payers kwezintela.
2. abantu Physical nezinhlangano neyaziwayo ngokuhambisana Ikhodi, intela ejenti.
3. Iziphathimandla zentela.
4. isakhiwo sasondelana.

Lokhu kuhlukaniswa kubhekwa evamile. Ngaphezu kwalokho, izikhonzi intela kuhluke isakhiwo lomthetho, umumo intela, ukuzehlukanisa kwezomnotho kanye nezokuphatha. Ngokwesibonelo, kuye ngokuthi isimo ukuhlukanisa umhlali noma cha. Ngokusho ekuphathweni kwentela tifundvo ukuzihlukanisa zihlukaniswe ezimele futhi bancike komunye nomunye.

abantu ngokomzimba

– это физлица и организации. Njengoba singabona kusukela ulwazi olungenhla, izinhlobo ezinkulu bentela - abantu ngokomzimba futhi le nhlangano. Lo mqeqeshi owake wapheka zihlanganisa:

1. Izakhamuzi WaseRussia.
2. Abezinye Izizwe.
3. Abantu ngaphandle yisakhamuzi (lizwe ababhekwa njengezakhamuzi zalo).

izakhamizi

Lezi, ngokuvumelana sihloko 207 Tax Code bahlanganisa abantu, eqinisweni, kukhona elandelanayo eRussia izinsuku okungenani 183 (ikhalenda) izinyanga ezingu-12. Isikhathi sokuhlala yezihloko intela ku Russian Federation akuyona kuphazamisekile ngesikhathi sokubhalisa wesikhathi esifishane (sikhatsi lesingaba tinyanga letisitfupha) ukuhamba amazwe phesheya ngoba ukuqeqeshwa noma ukwelashwa. Kungakhathaliseki ubude langempela sokuhlala kuleli zwe, izakhamuzi amasosha Russian ekhonza kwelinye izwe, abasebenzi isimo nemithetho yendawo izakhiwo zikahulumeni, wathumela phesheya.

SP

A wodwana zezikhonzi intela ukwenza osomabhizinisi ngabanye. Ziyakwazi abantu ngokomzimba asebephumelele ukubhaliswa isimo ngendlela ebekiwe futhi ehola umsebenzi ebhizinisi ngaphandle esungula inhlangano engokomthetho. Lesi sigaba sihlanganisa notaries yangasese, abameli, eyasungulwa isifundo ummeli. Ngokusho para. 11 Februwari sihloko NK abantu ngokomzimba kokuqhuba umsebenzi ebhizinisi ngaphandle esungula inhlangano esemthethweni, kodwa ongabhalisiwe kule isimo, ayikwazanga abuyisele yokuthi awayona IP.

izinhlangano

, разделяются на: izinhlangano ezingokomthetho abangekho bentela zihlukaniswe zibe:

1. izinhlangano Russian. Lezi nhlangano engokomthetho kwakhiwa ngokuhambisana nezihlinzeko zomthetho yasekhaya. Musa ukusebenzisa bentela namagatsha awo nezinye amayunithi ahlukene (OD). Nokho, OP lenze imisebenzi ku ukudluliselwa kwemali kuya isabelomali endaweni indawo yayo.
2. nezinhlangano zasemazweni angaphandle. Sabiza izinhlangano ezingokomthetho banekhono esungulwe ngokuhambisana nomthetho lamazwe angaphandle nasezinhlanganweni zomhlaba, amahhovisi omele futhi amagatsha zalabo bantu, kwakheka kwi insimu yase Russia.

ubuntu intela

Kuyinto ngesisekelo isimo sentela zezomthetho umhlanganyeli. Tax ubuntu kumiswa umkhawukho wesikhathi ukukhubazeka kanye umthamo. Lesi sakamuva ikhono isihloko ukuze lenze imisebenzi futhi unamalungelo. Tax kahle kusho ukubandakanyeka yangasese ubudlelwane zomthetho, sithwale umthwalo ukwephula izinhlinzeko zoMthetho Tax Code.

Isimo payers izintela kanye nemisebenzi

Njengoba abahlanganyeli ukhiye nobuhlobo yentela kukhona bentela ngakolunye uhlangothi futhi isimo (emelelwa emizimbeni ogunyaziwe) ngakolunye. Ukuzibandakanya nabanye abantu (isibonelo, i-ejenti intela) into ozikhethela wena. Ngokuhambisana Isigaba 19 bentela baziwa ngabanye kanye nezinhlangano, abaphethe ukuze ninciphise izinkokhelo isabelomali aqine. Ngokusho para. 2 83 imithetho yentela, okuzobe kudlalelwa ku yokubhalisa IFTS IP kanye abantu zomthetho, ukufakwa kwabo kule NRN (irejista olulodwa) zenziwa kungakhathaliseki izimo ngawo umthetho uxhuma indawo okuvela kuyo amazwi isibopho sokubuyisela iyiphi enye intela. , таким образом, лицо будет считаться плательщиком до того, как у него появится объект обложения. Esikhathini Russian Federation, ukuze umuntu ezocatshangelwa by lokukhokha komunye oyedwa phambi lizoba into intela.

izici zayo kwabantu kanye nezinhlangano njengoba izifundo umthetho wentela

Kwabantu, ngokungefani umthetho, akufanele kuholele ezimali. Sanity kanye nobudala akazange kuthinte ukuqashelwa abantu ngokomzimba lokukhokha komunye oyedwa. Ekunqumeni into intela ngoba bentela It has a ukubaluleka nokuba khona umhlali noma isimo non-ohlala. Esimweni sokuqala, inkokhelo eyenziwe kuzo zonke engenile endaweni eRussia nakwamanye amazwe. Non-izakhamizi ukukhokha izintela phezu inzuzo ekhishwe kuphela Russian Federation.

ukumelwa

Payers Unelungelo iqhaza intela umuntu osemthethweni noma yi-proxy. Amandla yokugcina kumele zibhalwe. Ukumelwa ngokuvumelana 27, 28 NC izihloko, noma kungase kube esisemthethweni ngokuhambisana Art. 29, ummeleli ogunyaziwe we isihloko.

amaqembu Ezihlobene

Lesi sigaba zezikhonzi ziqokonyiswe umthetho ngokwehlukile. Endabeni ukuqashelwa kuncikene iziphathimandla zentela ngabanye banelungelo ukuhlola isicelo efanele amanani ukuthenga okuthile amaqembu ngenhloso intela. Kubhekwe izinhlangano kuncikene (izinhlangano noma abantu ngokomzimba), uma ubudlelwano phakathi kwabo kungase kuthinte imibandela noma imiphumela kwezomnotho imisebenzi yabo kanye nemisebenzi yalabo abakubonisayo. Ngokwesibonelo:

1. Omunye inhlangano engokomthetho ngokungaqondile noma abahileleke ngokuqondile ezinye izindawo iNkampani nesabelo ingqikithi ezingaphezu kuka-20%.
2. abantu zemvelo Omunye kungaphansi kwenye ngokuhambisana isikhundla esemthethweni.
3. Abantu washada, ubuhlobo bomkhaya, kukhona Umamukeli kanye adoptee, umnakekeli namakomidi.

Uhlu izinhlangano kuncikene ngeke kubhekwe oluphelele. Inkantolo Bangase bavume abantu abanjalo kwamanye ngezizathu hhayi kubekwe le Tax Code, uma ubuhlobo babo kungathinta imiphumela imisebenzi eziphathelene nokuthengiswa amasevisi, izimpahla noma imisebenzi.

amalungelo payers

uhlu yabo eyinhloko 21 izihloko sisungula Tax Code. обладают следующими правами: Ngaphezu kwalokho, umuntu sidonsa intela ku Russian Federation unamalungelo ezilandelayo:

1. Dlulisela ibheyili ingcebo ukuqinisekisa yemfanelo zokuxoshwa emsebenzini izinkokhelo isabelomali (Article 73 TC).
2. UMthetho njengoba yisiboniso emagunyeni ukulawula intela (Art. 74 kweKhodi).
3. Imibhalo khona ikhefu (94 Article Ikhodi).

imisebenzi zezikhonzi

I NC has zimiselo ezilandelayo eyinhloko payers:

1. Khokha intela, esungulwe ngokuhambisana nomthetho.
2. Ukuze ubhalise ne-IRS.
3. Gcina umbhalo walokho izindleko / izimali ngendlela ebekiwe.
4. Lidalule intela endaweni sokubhaliswa abahloli intela.

Ukuvikelwa kwamalungelo

Ngokusho para. 1 22 Article Ikhodi, payers yibhange Ukuvikelwa zokwahlulela nezokuphatha izithakazelo zabo. Imithetho ukuqinisekisa ukuthi kuchaziwe Tax Code nezinye izenzo normative. Esikhathini esidlule zihlanganisa:

1. UMthetho Federal № 4866-1.
2. Ikhodi Amacala Administrative.
3. GIC.
4. I-APK.
5. CCP.
6. Customs Ikhodi.

Register of VAT payers

Ngemva ukungena osikweni Tax Code ngo-1992, kwadingeka ukuba ahlele ulwazi mayelana izifundo, abaphethe ukuze ninciphise izinkokhelo isabelomali. Kule ndaba, yolwazi ehlukene zadalwa, phakathi okuyinto ukubaluleka oluthile irejista VAT payers. Lokhu semininingwane Imininingwane liqukethe ulwazi mayelana zonke umuntu okudingeka ukuba akhokhe imali yentela wanezela. Irejista iqukethe idatha elandelayo phezu izifundo:

1. Igama.
2. Ukuze uthole ukwaziswa mayelana nokwakha noma kabusha.
3. Ulwazi mayelana nezinguquko.
4. Imininingwane imibhalo ezilethwe ku.

intela imoto

Yena emalini isabelomali lesifunda. It kwachazwa ngokuthi intela, iqonde okuxubile. Kuze 2003, intela TC esekelwe izinkokhelo ezimbili - intela impahla ngabanye mayelana emoyeni futhi izimoto amanzi nokuxoshwa abanikazi imoto. Ngemva ukungena force of Isahluko 28, Tax Code, lezi izintela aye ahlanganiswa namanye zibe munye. Intela yentela Ezokuthutha enikeziwe futhi iqaliswe ngokuhambisana nemithetho WaseRussia. Ngemva imvume iziqondiso lesifunda kuphoqelekile yonke indawo esifundeni. – физлица и организации, на которых зарегистрированы ТС, выступающие в качестве объектов обложения. Payers intela yezokuthutha - abantu ngokomzimba nezinhlangano eziye imoto bhalisiwe, besebenza njengendikimba izinto intela. Isigaba zezikhonzi idatha zihlanganisa bonke abantu abangabanikazi izimoto ngenxa yananoma yiziphi izizathu zomthetho, entailing isibopho yokubhalisa. Kungaba impahla, irenti, njll Njengoba into intela isenzo .:

1. Ground imoto. Lezi zihlanganisa: izithuthuthu, izimoto, amabhasi, Scooters nezinye imoto embonini yezezimoto, imishini abakhasi futhi run womoya, eqhweni, kodwa ezithuthuthwini.
2. imoto Amanzi. Lezi zihlanganisa imikhumbi, yezikebhe, izikebhe, jet eqhweni, motor izikebhe, motor izikebhe, towed (non-self) nabanye.
3. Air imoto. Lezi zihlanganisa izindiza, ezinophephela emhlane kanye nokunye.

intela kusezweni

Kuchazwa ngu-Athikili 31 Tax Code neziqondiso ezamukelwe ngu iziphathimandla zikamasipala, imithetho emizini sikahulumeni. – организации и физлица, обладающие участками, отнесенными к объектам обложения, на праве наследуемого владения, собственности, бессрочного пользования. Payers intela umhlaba - abantu ngokomzimba nezinhlangano ukuthi ube amasayithi, imbozwe izinto sentela, ilungelo lefa inheritable, ubunikazi, ukusetshenziswa ephakade. amalungelo ehlobene, ngokuvumelana the Civil Code, kukhona okwamanje sokubhalisa isimo impahla, ngaphandle uma kuhlinzekwe umthetho. Njengesisekelo yokuqoqa intela imibhalo sokubhalisa isimo. Inani iminikelo akuxhomekile wokusebenza kwezimali imisebenzi lokukhokha komunye oyedwa. Lapho kubalwa izimo umgomo ziyabhekelelwa, ezihlanganisa ukungabi nenzalo, indawo indawo kanye nezinye izinto. Njengoba bentela ababhekwa njengenkolo abantu ukuba ezindaweni kwesokudla esiphuthumayo ukusetshenziswa oludlulele noma anikezwe kubo ngokuhambisana isivumelwano sokuqasha.

yentela yemali engenayo

He kubhekwa omunye intela ezibaluleke kakhulu emalini by isabelomali sikahulumeni. Inkokhelo yenziwe imisebenzi zokulawula kanye nezezimali. разделены на 2 категории: Payers yentela ngemali engenayo zihlukaniswe 2 izigaba:

1. izinhlangano Foreign ezisebenza Russian Federation ngokusebenzisa ohambweni lwabo unomphela noma ethola imali ezivela emithonjeni eRussia.
2. amabhizinisi Domestic.

Musa akhokhe intela izinhlangano ezingokomthetho ukusebenzisa lula intela uhlelo, susa UTII UST futhi intela, uma lokugembula.

Inzuzo njengento intela

Ukuze izinhlangano zasekhaya uma ikubona enzuzweni lokususa izindleko, esungulwe ngokuhambisana Tax Code. Ukuze izinhlangano ezingokomthetho angaphandle Inzuzo is engenile ngokusebenzisa izikhungo unomphela, kwehle ngo-ke izindleko zalaba amayunithi. Lezi zindleko nazo kunqunywa ngokuhambisana Tax Code. Ukuze uthole ezinye nezinhlangano zasemazweni angaphandle abhekwa engenayo uzuza eziye atholakala emithonjeni ku Russian Federation.

intela ejenti

Njengoba, ngokuya nge-Athikili 24 Tax Code, yizakhamuzi ukwenza imisebenzi ukubala, ukugodla kusukela payers kwezintela kanye iminikelo isabelomali sikahulumeni. Agents kungenzeka izinhlangano zombili lezi zikhundla yasekhaya futhi unomphela omele izinhlangano angaphandle zomthetho futhi abantu ngokomzimba (osomabhizinisi, notaries yangasese kanye nezinye izinhlangano abazisebenzayo nabasebenzi ezikhokhelwayo). Isimo ngokomthetho lezi abantu kufana isimo payers. Nokho, it has ezinye izici ehlukile. Tax ejenti:

1. Gcina amarekhodi engenayo, enqwabelene futhi ekhokhelwe bentela, ezibanjiwe kanye nezimali ezibanjwayo ohlelweni intela isabelomali, kuhlanganise ngamunye isisebenzi esiqashiwe.
2. Nikeza ku-IRS at ezimali imibhalo edingekayo yokuziphatha iziphathimandla abanekhono ukulawula ukunemba ukubala, Ukugodla noma imali ebanjwayo lezinkokhelo ayimpoqo.
3. Umbiko obhaliwe ehhovisi lentela on ukuthi akunakwenzeka ukubamba kusukela engenayo we wentela futhi isikweleti. Lesi sibopho kumelwe zigcwaliseke enyangeni eyodwa kusukela osukwini ejenti wezwa ngalesi izimo.
4. Kahle futhi bala ngesikhathi esifanele, ukugodla kwentela ekhokhwa kusukela komunye oyedwa, zibhale efanele Treasury izikweletu.
5. Ukuqinisekisa ukuphepha amaphepha adingekayo ukuze kwenziwe imisebenzi yakhe njengoMpristi umenzeli iminyaka 4.

Ngokuba non-ukugujwa kokuthwasa ejenti komthetho zentela kungenziwa nengalo yomthetho, kuhlanganise lobugebengu, ngokuvumelana nemithetho umthetho waseRussia.

iziphathimandla zentela

Bakha olulodwa elawula uhlelo ezinhlinzekweni zoMthetho Code Tax. Iziphathimandla zentela uhlole ngokunemba ukubala, ukuphelela kanye Ukwenza ukukhokhwa kwezintela kanye nemisebenzi ohlelweni isabelomali yezwe. Uhlelo eyodwa zemizimba yakhiwa:

1. Federal isigungu ogunyaziwe ukuzivocavoca kokuqondisa nokulawula endaweni intela.
2. ukwehlukana Wendawo.

Njengoba federal esiphezulu isakhiwo kuphuma FTS. ehhovisi lentela, eliholwa Shona, omiswe bese Uyibamba uNgqongqoshe Wezezimali we kaHulumeni. Inhloko ye-Federal Tax Service kuyakuba ngabanye sinomthwalo wokwenza ukubulawa kwabo imisebenzi kanye imisebenzi eyabelwe Isevisi. Njengoba izinjongo eyinhloko izakhiwo intela ukhonza ukuqinisekisa akhokhe ngesikhathi futhi okugcwele amabhajethi kanye nokuvala-isabelomali izimali izimali nezintela. ejensi agunyaziwe osebenza ngaphakathi ikhono lakhe, ngokuhambisana nezihlinzeko zomthetho, kuhlanganise zokuphatha, civil nokunye.

Imisebenzi kwezakhiwo intela

Imisebenzi esemqoka IRS zihlanganisa:

1. Ukubhalisa bentela.
2. Ukwenza umsebenzi we-control intela.
3. Isicelo Code Tax mthetho lwezijeziso.
4. Inqubomgomo yentela state.
5. Ukuqwashisa, i-nemisebenzi ulwazi ukuqaliswa umthetho wentela.

UTII eRussia

Intela eyodwa yenziwa yizenzo ezijwayelekile zomasipala, i-okrugs lomuzi, amadolobha okubaluleka kombuso. I-UTII isetshenziselwa kanye ne-OCHO futhi isebenza kwimisebenzi ethile. Intela eyodwa ingena esikhundleni sokukhokhelwa kwezinhlobo ezithile zokuncishiswa, yenza lula futhi kuncishiswe oxhumana nabo ngenkonzo yentela. Uhlu lwezinto zentela ye-UTII inqunywa ngumthetho. Ihlanganisa:

1. Ukuhweba okudayisa.
2. Izinsizakalo zezilwane nempilo.
3. Ukubekwa kwezakhiwo zokukhangisa zangaphandle nokukhangisa emotweni.
4. Izinsiza zokudlela.
5. Izinsizakalo zokuthutha izimoto.
6. Ukuhlinzeka ngezindawo zokuhweba kanye nomhlaba wokuqasha ukuhweba.
7. Ukugcinwa, ukulungisa, ukugcina, izinsiza zokugeza imoto.
8. Ukuhlinzeka ngezindawo zokuhlala okwesikhashana nokuhlala.

Isisekelo sentela senyanga yokubika sinqunywe ngokuphindaphinda isivuno esisekelwe phansi, i-coefficient ye-deflator (K1) kanye nenani lombonakaliso lomzimba elihlinzekwe emthethweni we-federal, kanye ne-coefficient ebheka imininingwane yomsebenzi (K2). Isilinganiso sentela sinqunywe yiKhowudi Yentela futhi ngu-15%. I-coefficient K2 akufanele ibe ngaphansi kuka-0.005 nangaphezulu 1. Imingcele ehambelanayo iqondiswe ngumthetho wesifundazwe. Njengenkathi yentela yikota.

Intela yodwa e-Ukraine

Abantu abanquma ukungena ebhizinisini ku-USN futhi banquma imisebenzi yabo yesikhathi esizayo kufanele bakhethe iqembu elilodwa lentela. Umkhokhi, ongenayo imali engadluli ama-300 000 hryvnia ngonyaka, angowokuqala. Inani lentela kubo lifinyelela ku-10% wezinga eliphansi lokuhlala (UAH 160). Iqembu lesibili libandakanya abantu abathola imali yabo ngonyaka abadluli u-UAH wezigidi ezingu-1.5. Isilinganiso sentela ngu-20% weholo elincane (kuze kufike ku-640 UAH). Iqembu lesithathu lihlanganisa izinhlangano ezinezinzuzo ezifinyelela ku-UAH 5 million / ngonyaka. Amanani alandelayo ahlelwe kuwo kusukela ekubuyiselweni:

• 3% - kubakhokhisi be-VAT;
• 5% - abangewona abakhokhisi yentela eyongezwayo.

Iqembu lesine lihlanganisa nabakhokhi bentela ababekhona ngaphambili. Ukushintsha kusuka eqenjini elilodwa kuya kwelinye kungabomthetho noma ngokuzithandela. Esikhathini sokuqala, ushintsho lwenzeka uma umkhawulo wemali engenayo yonyaka udlulile.