Izintela guqula lentela eRussia: incazelo, izici kanye izitayela

Kusukela ngo-1990 waqala izinguquko ezinkulu yentela WaseRussia. Ukuze uthole ukwaziswa ngo-Ephreli, waphasiswa bill ku nezimali ezivela izakhamuzi, abafokazi futhi abantu lizwe ababhekwa njengezakhamuzi zalo. Ngo-June, waxoxa isiqondiso ku izinkokhelo eziphoqelekile isabelomali we amabhizinisi, izinhlangano kanye nezinhlangano.

Izintela guqula lentela eRussia: zokulawula nohlaka olubhekele

hlinzeka ukhiye ukuqoqwa namuhla izinkokhelo Luhlelo Action oyisibopho nesabelomali zavunyelwa ekupheleni 1991. Khona-ke umthetho oyinhloko elawula kulo mkhakha kwavunyelwana. Isenzo normative ayebekelwe izintela, imisebenzi, imali kanye nezinye izindleko, izifundo kuchazwa futhi imisebenzi namalungelo abo. Ngaphezu kwalokho, iye yamukelwa kanye neminye imithetho izintela ezithile, owaqala ukusebenza kusukela ngoJanuwari 1992. ngaleyo ndlela Major intela kabusha, eyaqhutshwa ngo ekuqaleni eshumini lokugcina leminyaka elidlule.

isakhiwo

kabusha intela sekudlule ekwenzeni imithetho engaphezu kuka-20 kanye nemigomo. Novemba 21, 1992 ngomthetho uMongameli kwamiswa asimeme ozimele - Federal Tax Service. Ngesikhathi inkonzo babelwe indima ebaluleke ekuthuthukisweni kanye nasekuqalisweni kokusebenza okwalandela inqubomgomo yentela wezwe. Imithetho amaqembu 4 ikhomishana selitholakele:

1. Lilonke. Bona Kwamiswa ezingeni sikahulumeni.
2. Endaweni. Yizo ezinquma izakhiwo indawo kwamandla, ngokuvumelana izenzo zomthetho yezihloko.
3. amacala Republican, izintela, zokwakheka zokuphatha kanye kazwelonke-state. Bakhandwa esabekwa ngesinqumo sesiKhulu zikahulumeni kanye nemithetho izifunda abafanele.
4. Okuyimpoqo amacala asekhaya kanye nokukhokha intela.

Ukwakheka izabelo kuthiwa ngezikhathi washintsha ngokuhambisana izinqumo ejenti kahulumeni.

Izinkinga zokuqala

Labetibambile ezimweni ngempela okukhulu, kabusha intela eRussia wayengakwazi ukuqinisekisa ukudalwa isikhungo sezimali ekahle. Ngokuhamba emakethe okwalandela eshintsha amaphutha zayo zaba esikufezile. Ngenxa yalokho, uhlelo intela isibe kakhulu ukubambezela ukukhula komnotho. Inkinga eyinhloko ngaleso sikhathi wakhuluma kanjani ukungeneli kwesabelo sezimali. Bekulindeleke ukuthi nengcosana ngenzuzo endaweni yomcebo ku isizinda abalulekile nezindleko ukuzibophezela.

izinguquko

Ngo-1997, abangaphezu kuka-40 izinhlobo izintela nezimali, okuyinto esakhokhwa izinhlangano kanye izakhamuzi usumisiwe lizwe. ezintathu isakhiwo ezingeni sewenziwe kube yileso sikhathi. Lalihlanganisa:

1. amacala lonke. Bagijima kulo lonke izwe ngamazinga flat ngayinye zilwane.
2. amacala Republican nezintela indlela okwakheke ngayo zokuphatha-indawo futhi kazwelonke-state.
3. iminikelo Local ukuze isabelomali.

umlenze wesibili

Entsha kabusha intela laqala ngo-1999. It kwaphawulwa ukungena force of ingxenye yokuqala Tax Code. Kumele wathi okuxoxwe isikhathi eside ukuthi Ikhodi u. I jikelele ingxenye usungula imisebenzi namalungelo yezihloko, inqubo ezilungisiwe kokugcwaliseka kwesibonakaliso nezibopho isabelomali kuchazwe ukulawula imithetho, umthwalo ngokwephulwa kwemithetho yentela. Ngaphezu kwalokho, kwangena amathuluzi ebaluleke kakhulu le-SATI. Ngakho, ngo-Code of the izici eziyinhloko ekutjhugululweni intela zazibonakala. Ukuze kucinisekisa kusungulwa umthetho umphumela futhi kwavunyelwana imibhalo zokulawula ezingaphezu kwezingu-40. Umphumela ebaluleke kakhulu kulesi sikhathi kwaba ukwamukelwa of nezimemezelo amafomu kanye imiyalelo sokulungiselela yabo. Nokho, kufanele kuphawulwe ukuthi ngenkathi dokhumenti badabula Duma, akasenawo eningi imibono. Kulokhu, izinqubo kanye nemithetho eqinisweni kakhulu ekubeni ephelele. Kule ndaba, eminyakeni embalwa edlule e-Tax Code laqanjwa izichibiyelo eziningi.

Uguquko kusukela 2000

Kusukela ekuqaleni kwekhulu lama-21, i-Government of izinyathelo ezimbalwa juqu Benziwe ukushintsha isimo emkhakheni wezezimali yezwe. kuqala iziqondiso yezinguquko intela zibhekelelwe esikhathini esiphakathi (kuze 2004) Kuye kwasungulwa. Kuhloswe:

1. Ukunciphisa umthwalo ngokweqile ngezihloko, okuyinto akhiwa ngenxa ye preconditions ngoba ukugwema lawo manani saziso.
2. Mandle ukulawula isimo sika kwezimali esivuna isisusa intela uhlelo imisebenzi.
3. Ukunikeza iyunifomu umthwalo wokusabalalisa ku-bentela.
4. Ukunciphisa inani futhi ushintsho isiqondiso asungula intela nemihlomulo.

Ngaphansi kohlaka nobudlelwano phakathi kwesabelomali uhulumeni kuthambekele ukuhanjiswa engenayo esivuna isabelomali sikahulumeni phezu lesifunda.

Okuphokophelwe kabusha intela

Ababona ukuqoqa amakhambi amaningi yokukhokha le nkinga esibhekene nayo isabelomali. Umsebenzi ukhiye manje simi aphansi ekuthatheni ezingeni nge nokuncipha izibopho isimo. kwekuhlela kabusha intela okubhekiswe ekusunguleni i-nje oda ukuqoqwa izinkokhelo kusuka izinhlangano ezisebenza izimo zomnotho ezahlukene. izinhlelo Kuvunyiwe zombuso inqubomgomo yentela ukuphakamisa ukukhuliswa hlangothi. Izintela akufanele kakhulu ezithinta amanani isihlobo, inqubo yokudala ukonga nokunye. Umphumela kufanele wehlise izindleko kusetjentiswa kwemtsetfo, hhayi nje ngobe kutawutfutfukisa isimo kodwa nezalo payers.

ukuguqulwa okwalandela

Ukuze kuzuzwe izinguquko intela Izinjongo ezweni esikhulume ngalo ngenhla baqhubeka. Ikakhulukazi, isahluko 4 sencwadi yabase ingxenye Tax Code yesibili yethulwa Januwari 2001:

1. VAT.
2. Excises.
3. PIT.
4. UST.

Okwalandela kabusha intela ngo-2005 aphakanyisiwe:

1. Ukunciphisa umthwalo phezu kwabasebenzi. It is kuhlelwe ukuba kufinyelelwe ngokunciphisa ngesilinganiso SST. Kwakuthinta bazitshela ukuthi ukuze uthole elinye iholo kuze kube izinkulungwane 300. Hlikihla. ke kuzoncishiswa 26%, kusuka ku-300 kuya ku-600 - 10%, angaphezu kuka-600 - 2%.
2. Ukushintsha ukushaja VAT umbuso. It inqobo izinga kuzoncishiswa 16%. Ngaphezu kwalokho, izinguquko intela kubuketa ukubuya ukuqoqwa abathuthi. Ngaphezu kwalokho, ngenkuthalo wakhuluma bentela obufana electronic.
3. Izinguquko emuzini izintela. Kwakufanele esikhundleni izintela ekhona ingcebo ukudluliselwa. Lokhu Lomkhuba, ngokukhethekile, yethulwa kuleli Tver esifundeni.
4. Ukusungulwa kweziGungu impatho ekhethekile amabhizinisi ezisebenza ezindaweni ezikhethiwe zomnotho. Kwakudingeka emisha kanye utshalomali kuqinisekiswe.

iqoqo nokulawula izinqubo

kwekuhlela kabusha intela okuhloswe ngaso eguquguqukayo kanye nokwenzela izinto obala, yokuncishiswa kanye nokwehla ukuhamba komsebenzi. Ukuqala kokusetshenziswa the imisebenzi kuhilela ekunciphiseni umthwalo wezimali hhayi kuphela, kodwa futhi zokuphatha ingxenye. Ikakhulukazi, zokunciphisa izindleko lokukhokha komunye oyedwa ku ukubulawa umthetho. Njengoba kuboniswe, wokwehla umthwalo kwezimali ezinye izintela wadlula nokwanda kwentshiseko kanyekanye kule umthwalo wokuphatha. Ikakhulu, i-elithé kwezitatimende zezimali, accounting isibe imisebenzi more xaka yomkhokhi ukuqinisa kokulawulwa ejenti kahulumeni. Kule ndaba, kuye kwathathwa izinyathelo:

1. Shintsha isakhiwo yemizimba control.
2. Ukuthuthukiswa kolwazi nobuchwepheshe.
3. Thuthukisa amasu ukuphathwa.

isiphetho

Imiphumela ekutjhugululweni kohlelo intela sisonke ziyahlolwa njengoba omuhle. Esikhathini esiyiminyaka kusuka 2000 kuya ku-2003. Ingxenye umthwalo kusukela GDP kancane kancane sehle kusuka 34% kuya ku-31%. Ngenxa yalokho zezinyathelo bekulokhu ushintsho oluphawulekayo endleleni isakhiwo ngezimali. Okokuqala ezibanjwayo Ingxenye ezihlobene nokusetshenziswa izidubedube liye lenyuka kakhulu. Ngesikhathi esifanayo thina kwehle izimali ibhizinisi inzuzo kwentela yengeniso lenyuka cishe ngesigamu. Kukhona ingxenye eliphezulu izintela ebekelwe nezinzuzo zezenhlalo, ezempilo kanye nempesheni. ezingeni wabo ngaphakathi 25%.