Kuyini ikhodi ebanjwayo, futhi lapho kusetshenziswe

Tax on iholo labantu (noma PIT) kuyinto intela, into okuyinto imali izakhamuzi ze-non-izakhamuzi Russian Federation. Kumele wakhumbula ukuthi izakhamizi Russian kukhona abantu, hhayi ngaphansi esingaphezu kwengxenye yonyaka (izinsuku 183) endaweni emazweni awo. Non-izakhamizi - labo imithombo imali okuyizinto endaweni yezwe.

Kumila zentela sibalo kwentela yengeniso - engenayo iyiphi yabakhokhi bentela (e ukheshi kanye uhlobo) kanye izimali ngendlela inzuzo yezinto ezibonakalayo. Akufakiwe base intela usizo lukahulumeni (ngaphandle izinzuzo pay ogulayo), impesheni, isinxephezelo ngaphakathi kwemingcele ethile kanye nezinye izinhlobo ezithile imali.

imali okunjalo intela ngesilinganiso esincane (13%). Inani base intela ngesikhathi sombiko (nokubika nkathi ikhalenda ngonyaka) zingancishiswa ngokushintsha isimo ethile, eyaziwa ngokuthi sokubuyiselwa imali yentela. Uhlu ezibanjwayo evunywe Tax Code of the Russian Federation. Isimo ngasinye ebanjwayo umuntu ubufakazi obubhalwe we wentela ilungelo susa. Lapha ezisalayo ngamunye akuvunyelwe kuchazwe ikhodi ebanjwayo kubonakala ngesimo isitifiketi 2-PIT. Isitifiketi ngonyaka ekupheleni kwesikhathi sokubika, olunikezwe umqashi (ejenti intela) emagunyeni intela ngayinye abasebenzi babo. Uma wentela uthola imali ezihlukahlukene (kusuka ezahlukene intela ejenti), le imali yentela angawasebenzisa kuphela omunye wabo abalithandayo.

Cabangela izinhlobo ezinkulu intela ezibanjwayo.

ezibanjwayo Standard anikezwa nezigaba ezithile abasebenzi inyanga ngayinye, kanye nabazali nezingane. ebanjwayo Standard (ruble 400), anikezwe abasebenzi awahlobene nanoma yimuphi imikhakha ekhethekile (ikhodi ebanjwayo 103), ochithiwe ngo-2012. Imali ebanjwayo ruble 500 ngenyanga wabeka Heroes kweSoviet Union, le Russian Federation, abahlanganyeli lweMpi Enkulu Patriotic, nokuvinjelwa, amaqembu ekhubazekile 1 no-2 kanye nezinye izigaba ezithile. Ngo inani ruble 3,000 ube umuntu olungile, wahlushwa ukugula ngemisebe ngesikhathi yingozi yaseChernobyl, abakhubazekile zempi kanye neMpi Yezwe II, kanye nabanye.

Kukhishwa izingane lunikezwe abazali ngaphambi kwenyanga lapho imali ingqikithi lidlule inani ruble 280.000. Kukhishwa ayatholakala kuzo zonke izingane kusukela ekuzalweni noma ukwamukelwa, futhi ngaphambi kokuphela konyaka ukubulawa iminyaka engu-18, kanye nezingane-abafundi (abafundi iziqu) Amahhovisi nsuku zonke - kuze kube iminyaka engu-24.

Ngo-2011, i-standard "kobuntwana" ebanjwayo zaba ruble 1000 ngayinye izingane, nezingane ezikhubazekile noma abazali oyedwa ihlinzeka okuphindwe kabili. ebanjwayo Double ungase futhi basebenzisa yimiphi abazali, uma omunye wala ebanjwayo ezinjalo.

Kusukela 2011, ubukhulu "izingane" zinsalela waba kuncike inani izingane ekhaya. Kusukela 2012, inani ebanjwayo for ingane yokuqala (ikhodi ebanjwayo 114) kanye (ikhodi 115) yesibili ruble 1400. Ngokuba wesithathu ingane ebanjwayo luyanda ruble 3000. Ukuze umntwana okhubazekile (ikhodi ebanjwayo 117) nalo enikeziwe ruble 3,000.

Ilungelo impahla bentela kukhona ezikhokhiswayo lapho ukuthenga umuzi noma ukwakhiwa entsha ensimini ka WaseRussia, kanye nenani buyiselo inzalo mortgage obolekisayo. nokudoswa kukhawulwe inani esiphezulu ruble 2000000, plus inani mortgage isithakazelo.

Komphakathi intela ezibanjwayo inikezwa abasebenzi isamba zamarandi ekuqeqesheni esigcwele (noma izingane zabo ngaphansi kweminyaka engu-24), kanye ukwelapha (izingane zabo, abangane bomshado, abazali), ekulungisweni kwemibhalo asekelayo. ezibanjwayo Komphakathi ngoba imfundo nokwelashwa inomkhawulo ruble 120,000, eqolo ukwelashwa ebanjwayo linikezwa inani eligcwele.

ezibanjwayo Professional, ukulandelana kwazo kubhekwa 221 Code Tax, ingakwazi ukusebenza osomabhizinisi ngabanye (kwinani kuzona ukuze ukuqaliswa izindleko zebhizinisi). Uma izindleko ezifana azinakwenzeka ukubhala, nokudoswa owamukelwayo endaweni usayizi-20% lemali etholwe ngesikhathi yokubika isikhathi imali.

Kukhona futhi ezibanjwayo for imali etholakele isipho umqashi noma ngezinto ezibonakalayo. Ngokwesibonelo, ikhodi 501 ebanjwayo kuyinto kokubanjwa kwanoma inani izipho etholwe izinhlangano umsebenzi noma osomabhizinisi ngabanye. Ikhodi 502 - kancane imali ukubaluleka imiklomelo etholwe imincintiswano kanye nemincintiswano. Ikhodi 503 ebanjwayo - kubanjwe umthamo wamandla usizo lwezimali, esalungiselelwa ngumqashi kubasebenzi bawo (noma abasebenzi wangaphambili phezu umhlalaphansi).

Ukuze uthole ukwaziswa okwengeziwe kanye nohlu wonke amakhodi ezibanjwayo ingabonwa a codebook ekhethekile.