Kokulawulwa emva kokukhululwa kwe izimpahla: inhlangano, ukuqaliswa, ukuziphatha, injongo, izinjongo, izici, ukuma, ukuthuthukiswa, izinkinga

Kokulawulwa ngemva kokukhululwa kwezimpahla ilawulwa CC CU, zoMthetho Federal №311. Ngaphezu kwalokho, iziphathimandla abanekhono ziqondiswa nguMtsetfosisekelo.

Izinguquko emithethweni

Ngo FZ №311 satjhugululwa ngokuphathelene kwesikhathi okufanele kwenziwe kokulawulwa ngemva kokukhululwa kwezimpahla. Inkathi ladluliselwa iminyaka emithathu. Ngenxa yalokho, kwamalikhodi kufanele sinikezwe ingakapheli iminyaka 3. Lezi zinyathelo enze kube nokwenzeka ukuba lula inqubo yokubhaliswa ukuthekelisa / ukungenisa esiteji. Ngaphezu kwalokho, ukwanda empilweni ihlinzeka ikhono ukuhlola siyiqiniso Ulwazi. Ukulandela ukutholwa ngo 2009 e-CC CU kakhulu isikhathi sokubhalisa kwehliselwe. Amasiko igunya siyakukuyekela izimpahla ezinsukwini ezimbili kusukela ngosuku isimemezelo. Uma izimpahla awekho ngaphansi imisebenzi, bonke wenza 4 amahora.

umqondo

Ichaza yezinjongo eziyinhloko amasiko ukulawula ngemva kokukhululwa kwezimpahla, ukudalwa ezithile ithuluzi ngempumelelo ngayo nefunda ngayo kokusele izilinganiso ukulondeka kwezomnotho futhi uphromotha ukuhwebelana phakathi kwamazwe. Umqondo sisungula izindawo ezibalulekile umsebenzi iziphathimandla ogunyaziwe. Izinqubo kusengaphambili ngokuvumelana nezindinganiso zamazwe ngamazwe, esekelwe impumelelo zakamuva emkhakheni wokuphathwa nolwazi ubuchwepheshe.

Izikhombisi-main we Concept

Ukuthuthukiswa lokulawula amasiko emva kokukhululwa kwe izimpahla kuqinisekiswa ngokusebenzisa eyinkimbinkimbi izinyathelo ezithile:

1. Regulatory, ukwesekwa umthetho imisebenzi iziphathimandla abanekhono.
2. Ukuqinisa kokuqondisa nezimfuneko zoMthetho Federal futhi izinhlinzeko zoMthetho izivumelwano zamazwe ngamazwe abantu Russian Federation abahlobene kuhanjiswa kwemphahla emngceleni wezwe.
3. Qinisekisa ukuqaliswa umfaniswano zomthetho.
4. Ukuqinisa ukwengamela lezinto amazwe endaweni yezwe, kuhlanganise nalezo esekelwe ukuthola ukunyakaza emthethweni kwezimpahla okuyizinto eRussia.
5. Ukudalwa izimo lapho umsebenzi okungekho emthethweni ethutha izimpahla kanye imoto ngaphesheya komngcele nokwelashwa kwazo uzophelezelwa nguNgqongqoshe ezingeni eliphakeme lobungozi, futhi kungaba uneconomic.

Ingqikithi yalo inqubo,

Kokulawulwa emva kokukhululwa kwe izimpahla kuyinto eyinkimbinkimbi izinyathelo kwenziwe ukuqinisekisa Eqinisweni kwezimpahla ezihambayo, ukuthembeka ulwazi oluqukethwe isimemezelo kanye namanye amaphepha emvume okufakiwe at ukubhalisa. Lezi zinqubo athobele esibanjiwe neminyango efaneleyo we FCS ensimini yabo emsebenzini. Ukuxazulula le nkinga ye kokulawulwa ngemva kokukhululwa kwezimpahla, izinhlangano ogunyazwe ukusebenzisa izindlela kwamabhuku. Zakhiwa e uqhathanisa idatha ezishiwo design, imininingwane ezimali, ukubika kanye namanye amaphepha emvume kwezohwebo.

izikhungo egunyaziwe

Kokulawulwa ngemva kokukhululwa kwezimpahla ngaphansi kwekhono GUFTDiTR FCS (General Directorate for Revenue kanye tariff isiqondiso). I-oda okuhambisanayo №845 ekhishwe 26.04.2010, 5 neminyango Kwakhiwa Ukwakheka control. Omunye wabo inikezwa kokulawulwa kwezimpahla ngemva kokukhululwa. Isakhiwo tekuphatsa kubuye sihlinzekela iminyango elandelayo:

1. Ukugada phezu imisebenzi bafakwa encwadini okubhalwa.
2. Indlela Yokwenza kanye umkhuba ekusebenziseni umthetho ngaphansi kolawulo.
3. mentoring Regional kanye nokuqondisa.
4. Ukuhlaziya kanye nokuqapha ukuhambisana nemithetho emkhakheni ukuhlolwa kanye ukuqoqwa izinkokhelo.

Izinguquko ku isakhiwo nokubusa siyithola ngokusebenzisa redeployment. I-oda isebenza kusukela 02.07.2010 ngu iqhakambisa abasebenzi isakhiwo se-FCS luphakanyiswa kokuqondisa kwemukeleka, semthethweni kokwenza imisebenzi yokuqinisekisa, ukwandisa nekghono zabo, ekhiqizwa izinyathelo oluphelele ukubhekana nezimo futhi kubangelwa sandla le ukwephulwa (abasebenzi kuhlanganisiwe) lapho obeka izimpahla.

Ifomu wamasiko ukulawula ngemva kokukhululwa kwezimpahla

Basuke kuchaziwe Sec. 16 CC CU. isenzo normative sihlinzekela amafomu alandelayo lokulawula amasiko ngemva kokukhululwa kwezimpahla:

1. • Umfundzisi angabuta umbuto Oral.
2. Hlola ulwazi kanye nezincwadi.
3. Ukuthola incazelo.
4. Okubukwa.
5. Okuhlolwa (kuhlanganise).
6. Mshini, ukutholakala ukuhlonza kumaka phezu izinto.
7. Nokuhlolwa kwezakhiwo nezindawo.
8. izinto Accounting, izitatimende control.
9. Hlola.

kuvikela

Inhlangano ka kokulawulwa emva kokukhululwa kwe izimpahla ngeke kwephule amalungelo izinhlangano abuyekezwa. Kule ndaba, ngoba kunika umuntu ama kugada ezengeziwe declarants, abathwali, amanxusa abo, abanikazi emafektri isitoreji zesikhashana, kanye nabanye ababambe iqhaza. Ikakhulukazi, kungase kube ukulinyazwa abantu wathi, kanye izimoto kanye netintfo ibekwe ngaphansi inqubo yokubhaliswa. Ukulahlekelwa okubangelwa emthethweni izenzo / ukungenzi kuthathwe izinqumo yemizimba ogunyaziwe noma izinceku zabo ekwenzeni imisebenzi yabo kufanele angabuyiselwa ngokugcwele. Compensable kuhlanganise inzuzo elahlekile (ukulahlekelwa inzuzo). Ukuze ukulimala lesimbi nengalo yomthetho, ezibekwe eMthethweni. ukulahleka kwezinto ezingenawo reimbursable ezisuka kusukela izenzo zomthetho / izinqumo yemizimba ogunyaziwe nezikhulu, ngaphandle njengoba kudingwa ngumthetho.

Izici wamasiko ukulawula ngemva kokukhululwa kwezimpahla

Abagunyaziwe angacela ulwazi kanye nezincwadi ezidingekayo ukwenza inqubo, ngokubhala, kanye ukusungula ezinengqondo (ukwanele ukuqoqwa kanye kwezidingo) isikhathi. Lapho isicelo eyashukumisela komuntu esibekiwe isikhathi nesithakazelo singase siwathole. Lapho efeza kokulawulwa emva kokukhululwa kwezimpahla, izinhlangano ogunyazwe bengathola kusuka amabhange kanye nezinye izinhlaka credit inkomba ku imisebenzi ehlobene nokukhokhwa imisebenzi kanye nemisebenzi abantu bezinye izizwe abaphathiswe imithwalo yemfanelo abafanele we CU CC, kanye wabathengi, abathwali, abanikazi emafektri.

Ukuze uhlole ukuthembeka abasebenzi idatha angacela imibhalo commercial, iimali kanye nezinye nolwazi elektroniki kuhlanganise declarant noma elinye ibhizinisi mayelana nokusebenza kwemisebenzi izinto. Kulokhu, imikhiqizo amazwe endaweni yezwe, usizo lunikezwa hhayi kuphela ephelele, kodwa futhi amaqiniso okwalandela zokuphila kwezomnotho. Izihloko kokwenza amasiko ukulawula ukuthi ngemva kokukhululwa kwe izimpahla ngiyoqhubeka amarekhodi iminyaka emihlanu ngemva konyaka lapho kuthengiselana iphutha.

imithetho eyisisekelo

Inqubo ye kokulawulwa ngemva kokukhululwa kwezimpahla evunywe i-oda FCS №1560 kusukela 25.08.2009 in isenzo normative esungulwe nezimfuneko iyunifomu for ogunyaziwe abasebenzi izenzo ngenkathi kuthwetshulwa ulwazi kanye nezincwadi ngokuhambisana nezinhlinzeko Art. 367 CC CU. Ulwazi nokwethenjelwa kunqunywa eluqhathanisa idatha etholwe evela kweminye imithombo, kubandakanya phakathi kwezinye izinhlobo ukulawula, ukuhlaziya ngokwezibalo, idatha ukucutshungulwa usebenzisa isofthiwe, kanye nezinye izindlela kungukuthi kunqatshelwe ngokomthetho.

ngokucacile test

Abasebenzi abagunyaziwe FCS control units:

1. ngezigaba Lungile yetintfo HS.
2. Ukunemba ukubaluleka wamemezela.
3. eqondile ezweni lendabuko.
4. Ukuhambisana imikhawulo kanye enqabelo eziqukethwe umthetho kumthethonqubo isimo angaphandle ukuhweba umsebenzi.
5. Ukuhambisana izimo isicelo lula ukubhalisa imibuso.
6. Ukuqinisekisa ukuvikeleka kwempahla yengqondo.
7. Ukuhambisana nemibandela obeka izimpahla ngaphansi inqubo wamemezela.
8. Ukuthi lolusuku ukubala kanye Ukwenza nokukhokhwa izinkokhelo wokweshumi.

Izikhulu lingaqhuba audit kanye neminye imininingwane.

ngezizathu

Ukuhlolwa kungase kwenziwe ngokuhambisana:

1. Ucele umzimba umzali.
2. Imininingwane etholakele abomthetho kanye nabanye, kuhlanganise okugada, izitho, okubonisa khona Cishe zokuphula umthetho.
3. Izinkombandlela ku isicelo sesethi izinyathelo ezihlose ukunciphisa izingozi.
4. Imininingwane atholakale amayunithi ogunyaziwe, izinto, imininingwane abayithole nezinye izinhlaka ze-FCS.
5. Nokuxhumana nabezindaba, abantu basekhaya nabamazwe angaphandle nezinhlangano ezingokomthetho.

Kubonisa imiphumela

Uma inqubo yokuqinisekisa azosethwa kungathembeki imibhalo nolwazi, lokhu singasebenza njengesisekelo esiqinile sokufinyelela isisekelo sokulethwa amacala zobulelesi nezokuphatha, ukuqaliswa amasiko ukulawula ezinye izinhlobo noma ukwengamela kweminyango, nokwenza imisebenzi yokucwaninga, ukusetshenziswa nezinye izinyathelo ebekwe imithetho. Imiphumela yokugcina kufanele kubhalwe. Ngenxa yale njongo, evunywe Order yefomu FCS instrument amasheke, ukubhaliswa kanye accounting izingodo.

ukugcwaliswa amathuluzi

Umbiko wokuhlola ukuthi ngemva kokukhululwa kwe imoto noma izimpahla kufanele ubheke inqubo. Ekukhombeni ayivumelekile idatha declarant noma ezinye isihloko ukuthi ihlobene ukuthengiselana wathumela ikhophi. Usuku beqeda audit kuyoba ngosuku ikhalenda lapho isenzo sasayinwa. Kungakapheli ngosuku olulandelayo ngemva ukubhaliswa kwaso iziqephu ogunyaziwe amakheli uhlu lwezikhalazo inhloko yabangamashumi igunya lokuphatha noma iphini lakhe. Ubeka iziphetho kanye iziphakamiso ukuze ibuyekezwe. Inhloko noma iphini lakhe kufanele ubuyekeze ulwazi futhi senze izinqumo ezidingekile. Ukuze uthole ukwaziswa mayelana ngokuhlola amarekhodi iphephabhuku, kanye encwadini izenzo yokubhalisa. Zonke izincwadi eziphathelene nenqubo ukulawula sigcwalisiwe kuleli cala. It is agcinwe kule FCS iyunithi iminyaka 5. Emva kwalesi sikhathi, amadokhumenti libhujiswa imithetho esungulwe.

Okuqukethwe icala

Amadokhumende kuhlanganisa:

1. Leaf ngedatha inkomba scan.
2. Interior izinto yokusungula.
3. Isinqumo ukwenza ukuhlola.
4. Mthetho.
5. Imibhalo etholakala phakathi audit, ne amakhophi izicelo.
6. Ishidi-ubufakazi.

inombolo yecala oluhambisana isenzo.

ubudisi bagadesi

Uma ucabangela imininingwane imvume, kufanele kuphawulwe inkinga ka kokulawulwa ngemva kokukhululwa kwezimpahla. Namuhla, ematfuba uzingela ukwephula umthetho ngokusebenzisa izindlela abangakwazi ukuhlangabezana nezindinganiso eziphakeme ngokwanele. Ngesikhathi esifanayo, ngokusho kongoti, lo mkhuba kuzokhulisa esikhathini esizayo kuphela. FCS, ngokuxazulula inkinga kokulawulwa ngemva kokukhululwa kwezimpahla, okwamanje unaka kakhulu ekuthuthukiseni uhlelo. Kakade, izakhiwo asimeme ukuhola imisebenzi lokuphatha maqondana izinto okuyizinto kutungeletela eRussia ngo kohlaka umtsetfo lokhona. Lokhu kusho ukuthi imisebenzi osomabhizinisi ngabanye noma izinhlangano ezingokomthetho elihlobene ne kujikeleta kwetimphahla angaphandle, kuhlanganise okudayisa kanye wholesale ukudayiswa, iba into kokulawulwa amayunithi ukuhambisana nemithetho ekhona. Ukuze uqinisekise isicelo iyunifomu yomthetho, kubalulekile ukuthuthukisa amasu okuhloswe lokukhulisa ukusebenza imisebenzi yisiphosiso. Enye yezindawo ukhiye lokulawula esivuna ekuthuthukiseni ukuhlaziya ukuphumelela izindlela zokubhekela isicelo izinkomba etholwe komthetho.

Letitawusetjentiswa nomqondo

Ukuze afeze kahle ukuthi imisebenzi edingekayo:

1. Ukuqinisa simiso nokuxhumana neziphathimandla zokulawula nabomthetho, intela kanye neminye imigwamanda, amasevisi angaphandle. Izonikeza isheke ngokusebenzisa kokuphelele umzila bese uvula izinto.
2. Thuthukisa uhlelo lokuqapha nokulawula, oyokwenziwa ngaphansi kwazo ngaphandle ukuqinisekisa ukuphelela, banzi, ukunemba kanye umnqopho sezinqumo evunyiwe ekuhlolweni emva kokukhululwa. Okungaphansi kwenkululeko kokuqondisa futhi kufanele kuqinise umthwalo ngamunye izikhulu ogunyaziwe.
3. Ukuze wakhe owakho uhlelo olubumbene imisebenzi yokuhlela ezihlobene nokufezeka kwentando kokulawulwa. Kufanele kucatshangelwe zabasebenzi, ukunikeza Kwabiwa kahle kwezidingongqangi ezikhona ogunyaziwe izakhiwo, ukubikezela imiphumela.
4. Thuthukisa Logistics, isisekelo zokulawula. Njengengxenye yalolu mkhuba kufanele kube ukuba bandise ulwazi imithombo.
5. Bafeze imisebenzi ku abasebenzi. Ngaphakathi kwalolu hlaka, ukunakekelwa okukhethekile kufanele zikhokhelwe izinga lokuqeqeshwa kwabasebenzi, bathuthukise amakhono abo kanye nolwazi, eqinisa isiyalo.

isiphetho

Njengoba esinye zezici ayisihluthulelo imisebenzi ukuthuthukiswa kwenziwe ukuqaliswa imisebenzi yokulawula ekwakhiweni kwamathuluzi kohlaziyo. Lo msebenzi kufanele abe endaweni eqinile. Ikakhulukazi, kufanele esekelwe isifundo besebenzisa izindlela kokuhlaziywa ukuhlaziywa kanye synthesis idatha atholakale izinhlangano ogunyaziwe. Ukusetshenziswa amathuluzi okuhlangene kukuvumela ukhethe izinto futhi izinto lokulawula emva kokukhululwa, ukucacisa imikhakha izifundo yomsebenzi wezomnotho angaphandle, ukusungula umbuthano abantu, okuyiwona ukuqaliswa zokulawula akunakwenzeka.

Okunye futhi okubaluleke ngokufanayo ukuthuthukiswa imisebenzi engamele imisebenzi izikhulu ogunyaziwe. Sekudingeka ukuba kubunjwe eyinkimbinkimbi izinyathelo futhi kusho ukuletha umthwalo wemfanelo izifundo ezephula imithetho neziqondiso angaphezu amandla abo. Ngokukhethekile kufanele ikhokhwe oda Ukuvalwa phezu abasebenzi, isenzo / yokungenzi, izinqumo okuyinto ziye zacekela declarants, abathwali, abameleli kanye nabanye abanentshisekelo. Lapho imputation isinxephezelo, kuzomele uqale ufake izimpawu illegitimacy. Uma bengekho, umonakalo lungekho ekululameni.