Isihloko umthetho wentela: umqondo futhi indlela

которого будут рассмотрены далее, является особым направлением финансовой науки. umthetho Tax, kuncike, umqondo, okuyinto imithombo Kamuva sizoxoxa ngokuthi, kukhona indawo ekhethekile wesayensi zezimali. Ngaphakathi isiyalo ezivamile indlela ekuchazweni yayo. Ake sicabangele eminye kuyini isihloko indlela, uhlelo komthetho intela.

izici Jikelele

связаны с комплексом норм, регламентирующих взаимодействие субъектов по ряду вопросов. Umqondo futhi isihloko umthetho intela ehambisana nemithetho eziyinkimbinkimbi elawula nokuxhumana eziningi izinkinga ezehlukene. Basitshela ukuthi:

1. Ukusungulwa, ukuphathwa kanye ukuqoqwa izinkokhelo saziso nesabelomali.
2. Ukwenza ukulawula lesifanele kanye Ukwenza izinkokhelo.
3. FTS isikhalazo izenzo, baphawula / izenzo abasebenzi.
4. Ukushushisa ngoba amacala.

, регламентируются специальными нормами. Ubudlelwano kufakwe isihloko umthetho intela, kulawulwa imithetho ekhethekile. Basuke fixed Tax Code, nezinye izenzo bemvelo zezimali, kuthathwe emazingeni ehlukene. не рассматривается как раз и навсегда сложившийся феномен. Kuyadingeka ukuthi isihloko emthethweni lentela akuthathwa njengephutha unomphela lomkhuba aqine. Yena sibhekana nezinguquko ezithile maqondana ukuthuthukiswa, ukuthuthukisa amazinga. Nazo ngokufanayo, kushintshwe kulekelelwa ngokuhambisana ngentuthuko ezazenzeka isimo.

Isihloko umthetho wentela

kunomehluko ezithile phakathi izindawo isayensi zomthetho. Eyokuqala yalezi kungaphansi yabo. регламентирует специфических круг взаимодействий. Uhlelo komthetho intela ulawula uhla othize kokusebenzisana. Zibaluleke kakhulu ngoba bazimisele sihloko 2 NC. представляет собой комплекс однородных имущественных и касающихся их неимущественных связей. Isihloko umthetho lentela iqoqo iyunifomu impahla kanye non-impahla ubudlelwane ezibathintayo. Basuke obakhiwa uhulumeni, payers nezinye izinto. взаимодействия по поводу: Isihloko umthetho wentela zihlanganisa ukubambisana ngokuphathelene:

1. Ukusungula izinkokhelo.
2. Ukwethulwa imisebenzi ethize.
3. Ukuqoqwa isethi amanani.
4. Ukuqala kokusetshenziswa zokulawula.
5. PlayEND_LINK_TAG izenzo ezenziwe Federal Tax Service, baphawula / izenzo abasebenzi bayo.
6. Ukuletha ebulungisweni labo abaye bawephula imithetho Tax Code.

, считается исчерпывающим. Ezishiwo yiSigaba 2 kweKhodi uhlu impahla kanye nenqubo ekusebenzisaneni akha isihloko umthetho wentela ubhekwa oluphelele. incazelo Okubanzi ngeke kube.

ngokucacile

, обуславливаются следующим. Izici ukuthi ube nomqondo, kuncike futhi indlela umthetho intela, kukhona ngenxa okulandelayo. ekusebenzisaneni ahambisanayo akhiwa sphere ethile yokuphila yomphakathi - imisebenzi yezimali zikahulumeni wendawo futhi isimo igxile ekuqongeleleni nokuphuma kwemali esivuna izinhlangano zomphakathi. : Thola izici ezilandelayo kokusebenzisana ukuthi ayisihloko umthetho intela:

1. Umumo ukwakheka nezimali zikamasipala kanye nesimo.
2. Impahla uhlamvu.
3. Ukuba khona umasipala noma isimo egameni emizimbeni ogunyazwe njengoba umhlanganyeli saziso.

ngezigaba

может рассматриваться с разных точек зрения. Isihloko umthetho wentela ingabonwa ngezindlela ezahlukene. Ngokuhambisana izici ezihlukahlukene egqanyisiwe nezigaba ezithile ekuhlanganyeleni. Ngakho, kuye ngokuthi izici ezisetshenziswa ngokuhamba imisebenzi, ukuchaza ubudlelwane:

1. Material.
2. Inqubo (zenqubo).

Ngu sokusebenzisana yesikhungo ezishisa kakhulu zikhipha izinhlayiyana ukubambisana on:

1. Ukusungulwa kanye nokwethulwa izinkokhelo saziso.
2. yemfanelo Sokufeza uxoshwe amanani kwabalelwa.
3. Ukwenza umsebenzi we- control intela.
4. Ukuqinisekisa ukuvikeleka indlela yokulawulwa kwezimboni sphere zezimali.
5. Ukukhokhwa kwentela amabhizinisi kanye ngabanye.
6. Ukusungulwa imibuso ekhethekile.

Kuye nenqubo kwezomnotho ababonakali ngezikhundla:

1. ubudlelwane lwezezimali. Bona sokulamula ukuhanjiswa kwemali dolobha futhi ube izimpawu ezifanele. Ngokwesibonelo, ukuxhumana ukuqoqa izinkokhelo saziso.
2. ubudlelwane Non-zezimali. Bona azihileli ukuhamba izimali. Kodwa lokhu kuxhumana yisisekelo ubudlelwane intela. Basuke okuhloswe ngaso ukwakheka, ekunqanyulweni noma ushintsho ubudlelwane zomthetho. Isibonelo kungaba kushushiswa ngenxa yokwephula Tax Code, ukuqaliswa zokulawula nokunye.

Isihloko kanye indlela umthetho wentela

I ngokucacile we ekuhlanganyeleni phakathi ivela izinhlangano emkhakheni wezezimali, ikakhulukazi indlela isimo inquma nomthelela kubo. – категории, тесно связанные друг с другом. Isihloko kanye indlela umthetho wentela - izigaba ezihlobene eduze komunye nomunye. Esikhathini esidlule babonakalisa zingxenye nokuxhumana, njengoba anika umbono mayelana imininingwane ye inhlanganisela izithakazelo zomphakathi kanye nezizimele emkhakheni wezimali.

Imodi eyinhloko esenzweni

It ubhekwa okuvame kakhulu izimo yesimanje indlela ibalulekile. Lokhu kungenxa yokuthi isimo ngokwayo ichaza inqubo ukusungulwa, isingeniso kanye nokukhokhwa iminikelo ayimpoqo, futhi okuqukethwe impahla ye ekuhlanganyeleni efanele. Athikili 2 Tax ukwethula zithinta ngqo ukulawulwa ubudlelwane ngokusebenzisa imithetho kahulumeni. Incwadi efanayo kuqukethwe Art. 2, n. 3, HA. Ikakhulukazi, kuyinsakavukela uthi umthetho civil asisebenzi ubudlelwano intela, njengoba zisekelwe kwakuwukuthi ogunyaziwe. Azikho ezinye izindlela ukuthonya izenzo ezisemthethweni sphere olucutshungulwayo singanikezwanga. Lokhu kungenxa yokuma yendabuko izishaya-mthetho ukuba alawule izimboni zomphakathi isekelwe kwezinkambiso peremptory.

ubonisa izici

ubudlelwane Tax ukuphakamisa isidingo izinhlangano ukulandela nezimfuneko zomthetho ngaphandle ukukhetha. Ngo ekusebenzisaneni ngokucace kakhudlwana ukusetshenziswa imithetho kahulumeni wazibona njengengxenye oda ephoqelela unswinyo zokuphatha. Kulokhu, inkomba Command ithuba okunikezwa ohlangothini olulodwa kuphela - izidumbu asimeme - ngaphandle kokusebenzisa izinqubo zokwahlulela ukuze siphinde sithole izithakazelo zabo siqu futhi amalungelo isimo emkhakheni wezezimali, ukufuna kusukela ukusebenza lokukhokha komunye oyedwa sika imisebenzi yemfanelo ayiphathisiwe. Yiqiniso, umthetho sihlinzekela yokugcina unelungelo lokukhalaza izenzo ezingekho emthethweni Federal Tax Service egcekeni. Nokho, lokhu akusho ngakususi azikhukhumeze yasekuqaleni.

Imodi Eliyekelelayo yesenzo

Eminyakeni yamuva usehlale sekwande kakhulu. Ubhekisela aphuma owaqalwa kubaluleka ukuthola ukusilela phakathi kwezinzuzo ezimele kanye nekahulumeni. Ngenxa yezinto zokuchithwa isimo ethonyeni elinamandla indlela isebenza, isibonelo, ukunikezwa osomabhizinisi ngabanye ithuba balolonge izinqubomgomo zabo siqu intela, ukuthola ukusebenza futhi unikeze phefu isibopho ezakhayo, ukungena ezivumelwaneni sokubolekwayo, offset izikweletu.

okutholakele

umthetho Tax, ukuze kuyinto wemboni ethile yezezimali, okuyinto alawule kwezinkambiso isethi dispositive naletibekiwe izindlela eyohlobo impahla kanye non-impahla ezihlobene ekuhlanganyeleni kwabo esidlangalaleni ukuthi akhiwa phakathi payers, uhulumeni kanye nezinye izinhlangano. Lezi zixhumanisi ezihlobene nemisebenzi ethize.

Uhlaka lomthetho

Imithombo umthetho wentela zihlanganisa:

1. RF uMthethosisekelo. Ubeka ezandleni isimo izifundo, izifunda kanye nomasipala endaweni intela, kanye izisekelo ngesimo esingokomthetho lokukhokha komunye oyedwa.
2. Intela kanye noMthetho, bamukela ngaphakathi accordance nga it.
3. Ngu-imithetho, evunywe emizimbeni esiphezulu kuhulumeni wezwe.
4. Imithetho yamukelwa izinhlangano lesifunda.
5. Izenzo zomthetho omasipala izintela lesifunda.

Ngaphezu kwalokho, kulo mkhakha kulawulwa amathuluzi ngamazwe. Phakathi kwabo:

1. Izenzo okuyinto ukusetha imigomo ejwayelekile intela. Ikakhulu, i-Charter European we-1961
2. Bi- kanye nezivumelwano kubasekeli. Ngokwesibonelo, ngemvume yokuvimbela ukukhokhiswa intela kabili.
3. izivumelwano International lapho, phakathi kwezinye izindaba, kubhekanwa nezinkinga komthetho intela.

Ngokuhambisana ojwayelekile ukuthi umthetho sentela akusona retroactive. Wenza okuhlukile imibhalo, ukunciphisa noma ngokuphelele ngakususi athwale icala ukwephulwa kwemithetho ehlinzekela kugada eyengeziwe ngoba bentela.

Ukubalwa imigomo

Izinkathi eyasungulwa komthetho zentela, kuchazwa ngendlela ekhethekile. Izinsuku asethwe izinsuku zekhalenda, inkomba esenzakalweni esikhethekile ezimiselwe ukwenzeka, noma ngezikhathi. Phakathi nenkathi kusukela ngosuku olulandela inombolo yereferensi elibonisiwe noma Empeleni. Izinsuku, okuyinto kubalwa eminyakeni siyophela e usuku olufanele (inyanga nosuku) ngemva kwenkathi echaziwe. Isikhathi kubalwa ezinsukwini zokusebenza, uma kungasethiwe ekhalendeni. Uma usuku lokugcina luwela iholidi noma usuku off, it is adluliselwe ku-isisebenzi. isinyathelo esifanele kumele kwenziwe ngaphambi yokugcina amahora lokuzikhethela 24. Uma imibhalo futhi imali izakukhashelwa ukuba eposini ukuze 00,00 kosuku, igama elithi akubhekwa elingekho.

kwezinkambiso

Basuke lagunyazwa futhi lamiswa isimo kanye nomasipala ngokusemthethweni kuchazwa, ngokuvamile ngibopha imithetho yokuziphatha. Izinkambiso ngenhloso yokuxazulula le abasafufusa emkhakheni komthetho intela ekusebenzisaneni phakathi izifundo. inombolo yezici kulezi zimiso kufanele ezigqanyisiwe:

1. Sinenkosi esincane noma abangenaso nhlobo ubuciko ngaphambi empilweni emphakathini.
2. Ezimweni ezingavamile, imithetho ukukhonza ngenxa ubuhlobo langempela.
3. Sivumele isishaya-mthetho imiklamo siqu imodeli ukuziphatha kuvunyelwe.
4. imithetho yentela zihluke nezinye ukungazinzi.
5. Imithetho yokuziphatha axhomeke isimo umnotho kazwelonke kanye nenqubomgomo yezimali yezwe.
6. Izinkambiso abe umlingisi esibophezelayo. Ngokwesibonelo, ngokuhambisana nale abadlali kufanele babe neqhaza emikhakheni isabelomali.
7. Ezinye zazo zivinjelwe.
8. Amazinga alawule ekusebenzisaneni ehilela abadlali ethize - isimo, iziphathimandla abanekhono, komasipala, intela abameli, payers.
9. Imithetho yokuziphatha abe inqubo esikhethekile isenzo ngesikhathi.

Izindlela imithetho kwamangqamuzana

Kuye okuqukethwe, imithetho yokuziphatha kungaba impahla noma zenqubo. On imisebenzi namazinga zihlukaniswe zokuzivikela futhi zokulawula. Kuye indawo ababeshumayela kuyo usebenze bangaba nobuhlobo naye babe endaweni, esifundeni noma sikahulumeni. Kuye nobukhulu bayo, imithetho yokuziphatha zihlukaniswe jikelele futhi ekhethekile. Okokuqala zisebenza kubo bonke ubuhlobo zokusuka endaweni intela, kwesibili - kuphela ubuhlobo ethize phakathi izifundo.

I ngokucacile we ekuhlanganyeleni

ubudlelwane wentela zobudlelwano nomphakathi, kulawulwa kwezinkambiso. Kuphakama ngokuhamba ukusungulwa, isingeniso ukuqoqwa izinkokhelo saziso nesabelomali, ukuqaliswa izinyathelo zokulawula ukuze inselelo izenzo neziphathimandla okugada, ukuhluleka ukwenza umsebenzi / izenzo abasebenzi babo, kanye ukushushisa kwezihloko, wephule iziqondiso. Phakathi zonke izici ubudlelwano kunesidingo ukugqamisa lokhu okulandelayo:

1. Ukusebenzisana akhiwa inqubo imisebenzi isimo-simonhlalo, ukwethulwa kwe-umkhuba futhi ukuqoqwa izinkokhelo saziso.
2. Indlela yokuxhumana ngaphansi kwezimo kungaphansi injongo ethile. Ngokwesibonelo, kungenzeka ukuthi isungule futhi ukuqoqwa izinkokhelo.
3. Ukusebenzisana abe umlingisi ngokomthetho-echaziwe. Basitshela ekusungulweni ubudlelwane ethize phakathi izifundo.
4. Intela izinyathelo zomthetho olunikezwa isimo nokuphoqwa. Ikakhulukazi, esimweni ukwephulwa amalungiselelo yomthetho necala unswinyo ezifanele isicelo.

Ngo ukwakheka ubudlelwane intela ume:

1. Izinto. Lezi zihlanganisa imali, impahla, inzuzo. Ukuze isethi ngayinye intela elihambisana into.
2. Izihloko. Lezi zihlanganisa ejensi wombuso - Federal Tax Service, Federal Customs Service, extra-kwesabelomali isimo izimali kanye nezinye izinhlaka.
3. Payers. Ziyakwazi abantu buthakathaka ubophekile ukuba enze iminikelo isabelomali.
4. abameleli Tax, ama-ejenti.

Esikhathini kohlaka nokubambisana ubeka imisebenzi ethile kanye namalungelo amaqembu.