Libhekisela intela kuya Izintela okuqondile? Ukwahlukaniswa izintela

Uhlelo intela emazweni amaningi ahlinzeke kokubili izinkokhelo nenkhulumombiko. Bobabili kungaba ephawulekayo ngokuya replenishment isabelomali isimo. umthetho Russian siphinde sihlinzekele nezinhlelo ezihlanganisa ezimbili izinhlobo izintela. Kwethulwa zombili izigaba kungaba in ezahlukene sasivumela ebanzi izinhlobo. Yiziphi imininingwane izintela Russian oqondile? Uyini umehluko yabo eyisisekelo kusuka izinkokhelo izindlela eziqondile nezicashile ukuze isabelomali isimo?

Ingqikithi zentela eqondile

Yiziphi izintela oqondile? Tibonelo taletinhlobo ingatholakala umthetho emazweni amaningi. Kubandakanya eRussia. Kodwa ngaphambi kokucabangela nezinhlobo ezithile zentela eqondile kufundvwe ngokuningiliziwe ubunjalo eside abafanele. Yiziphi ezivamile umqondo theory kokubhekela izimali?

Endaweni wezazi Russian ukunweba definition zentela eqondile njengoba amacala eyabekwa kahulumeni engenayo noma impahla bentela, ngabanye noma izinhlangano ezingokomthetho. Uphawu oyinhloko izibopho lokukhokha embuzweni, - izinkokhelo ahambisanayo wazenzela isakhamuzi noma inhlangano, noma ngokubaphathisa imithwalo kuziphathimandla ezifanele ezingeni intela ejenti, uma lokhu kudingeka ngokomthetho. Ngakho, isihloko ukukhokhwa kwezintela ngqo kokubili de jure futhi de empeleni waba, abakhokhi bentela.

Ngokucacile kwezintela engaqondile

Ngakwelinye ihlangothi, izintela engaqondile ziphakamisa isikimu ezahlukene. Ngokusemthethweni yomkhokhi kubhekwa isihloko - isibonelo, inkampani ehilelekile yokuthengisa. Kodwa eqinisweni, izintela engaqondile ukukhokha amakhasimende kwenhlangano - abantu ngokomzimba noma izinhlangano ezingokomthetho, kusukela nenani iminikelo zivame sibekwa intengo nokudayisa izimpahla. Izibonelo amacala embuzweni, - VAT, imisebenzi mkhuba. I eqinile ethengisa izimpahla emakethe, ngaleyo ndlela laying nabo izindleko ukuthengisa izinto, bese ubala kuyasifanelekela nesabelomali sikahulumeni.

Ukwahlukaniswa izikweletu

Yini engase ibe ngezigaba zentela eqondile?

Amacala elihambisana uhlobo singasetshenziswa eyabelwe imikhakha ehlukene ngesisekelo lezisekelo ezahlukene. Ngomqondo onabile, ungafaka isicelo okufanayo ngezigaba sokunquma izintela oqondile, okuyinto noma iyiphi enye izinkokhelo umthetho waseRussia.

Ngokwesibonelo, izintela eRussia kukhona federal, zezifunda kanye lendawo. Kwakucatshangwa ukuthi ngaphakathi noma iyiphi yalezi zigaba zingavela kokubili ukuzibophezela nenkhulumombiko kwesabelomali.

Omunye umbandela kungenzeka ngezigaba zentela eqondile - isihloko yokukhokha. Ngenxa yalokho angaba isakhamuzi, usomabhizinisi ngamunye, inhlangano esemthethweni, inhlangano yangaphandle noma umuntu nge passport ngomunye uRhulumende. Kwezinye izimo, kungase futhi kube okubalulekile noma cha wentela kuyinto ohlala Russian Federation, noma ukuphila isikhathi esiningi phesheya.

Ngomqondo onabile, inkulumo isisekelo ezisebenzayo ezifana ngezigaba intela njengoba uhlobo isizinda sentela. Kungaba amelwe, isibonelo, ngesimo impahla, imali izimpahla ithengiswe noma engenayo izakhamuzi ngenxa yemisebenzi ababeyenzile.

Enye sokuqomisana Ukwahlukaniswa amacala okukhulunywa - isihloko ekubalweni izinkokhelo. Iqiniso lokuthi ingaba kokubili wentela, ngakho, isibonelo, futhi okuyiyona ejensi kahulumeni esebenza umlawuli intela, e FTS ethile.

Masitadishe ezinye okushiwo izibopho bunqopha ebekwe WaseRussia, kabanzi.

Izibonelo izintela ngqo ku Russian Federation

Yini eRussia baqashelwa ngokomthetho izintela oqondile? Tibonelo taletinhlobo ingatholakala umthetho in ezahlukahlukene. Izintela ngqo zihlanganisa, ikakhulukazi:

• PIT - izikhonzi zakhe kukhona abantu ngokomzimba;
• kwentela yemali engenayo - ke kumele likhokhele umuntu ngokomthetho;
• intela, okwethulwa izinguqulo ezimbili - izakhamuzi kanye nezinhlangano ezingokomthetho.

Ake sihlole kabanzi imininingwane izimali okukhulunywe.

Masitadishe ukuqala intela kahulumeni oqondile. Okungukuthi, labo ezikhokhelwa ezikhungweni emaphakathi kohlelo lokusetshenziswa kwemali.

PIT

Izintela oqondile zifake intela ukuthi ibalwa njalo ngosuku ngaphezu imali nabantu yemvelo, noma kwentela yengeniso. Njengomthetho, ibalwa iholo isakhamuzi, kodwa kungabuye esetshenziswayo maqondana nokufaka noma ezinye izinhlobo ngenzuzo wathola ngumuntu - ngokwesibonelo, ngesisekelo ukuthengiswa kwempahla noma okunye ukusetshenziswa kwekhadi ukuthi baye bazuza.

Isilinganiso sentela imali amaRashiya - 13%, uma isimo umhlali, kanye 30% nangabe bahlala ikakhulu phesheya. Umthetho we Russian Federation basungula ezibanjwayo ukuze uthole elinye iholo intela siqu, ikakhulukazi ezibanjwayo okunikeze ku izakhamuzi, abathenge impahla ngezindleko zabo.

amabhizinisi yentela yemali engenayo

Izintela ngqo zihlanganisa intela esakhokhwa amabhizinisi ezivamile uhlelo kokubala izinkokhelo isabelomali, noma BASIC. Njengomthetho, imali ikhokhwe amabhizinisi ezinkulu kanye amabhizinisi amancane osomabhizinisi ngokuvamile bafisa ukwenza ibhizinisi sts UTII yiluphi olunye uhlelo, ezihilela nokwehlisa umthwalo wentela. Lokhu kuyaqondakala - inzuzo sentela eRussia 20%. Lokhu siphezulu kunamanye ku lula uhlelo intela.

Isilinganiso sentela ku enzuzweni ezokwakhiwa ngenxa ukuthengiselana, iphinde ihlukaniswe 2 izinhlobo empeleni. Iqiniso lokuthi 2% Imali okukhulunywa kufanele idluliselwe isabelomali sikahulumeni, 18% - kule lesifunda. Ngakho, imali okukhulunywa akunakubangelwa ngqo amazinga ezimbili - ezifundazweni.

Ngakwelinye ihlangothi, isilinganiso sentela engenayo ngaphansi lula intela uhlelo for osomabhizinisi umuntu angase afinyelele 6% inzuzo le nkampani noma 15% wemali engenayo yenkampani. Kubhekwe isibopho sokukhokha ibalwa okusekelwe ukubaluleka base intela, okuyinto ichazwa umehluko phakathi izimali kanye izindleko we wentela. Kungaphawulwa ukuthi SP akazange akhokhe intela embuzweni. I icala elihambisana lusetshenziswa umthetho we Russian Federation kuphela izinhlangano ezingokomthetho, kanye amagatsha izikhungo angaphandle ukuthi bafeze imisebenzi commercial e Russian Federation.

Isici esibalulekile lokukhokha intela embuzweni, - kwencazelo ndlela wentela kuhlanganisa imali kanye nezindleko isikhathi esithile. Lezo zinhloli ezimbili - ukheshi kanye accrual isisekelo. Eyokuqala umqondo ukuhlolwa intela izitshela ukuthi imali kufanele kucatshangelwe ngesikhathi kuthengiselana, okungukuthi, ngemva nemibandela yesivumelwano embuzweni. Ngokwesibonelo, izimpahla zalotshwa noma yemisebenzi ababeyenzile. Ngakwelinye ihlangothi, ubunjalo indlela imali - ekuchazweni engenayo emva ikhasimende empeleni ibalwa umphakeli, ngokudlulisela imali yakhe ku-akhawunti noma sibabhadele imali.

Uma ucabangela izintela waseRussia oqondile, kuyoba usizo ukuba uhlole imininingwane, ezifana intela. Lezo zinhloli ezimbili.

Intela ku impahla izakhamuzi

Izintela oqondile zifake intela impahla ngabanye. Le mali - futhi sikahulumeni. Ngokujwayelekile, ibalwa okusekelwe ukubaluleka base intela, okuyinto lubonakaliswa ukubaluleka cadastral komhiaba okungewakho abakhokhi bentela, kanye endaweni into ehambisana.

Ngaphambi 2015, lesi sibalo okuhambisanayo yabalelwa ngesisekelo ukubaluleka iqoqo impahla. Umthetho we Russian Federation basungula ezibanjwayo maqondana nokuqoqwa, okukhulunywa ngakho. Ngakho, base yentela zingancishiswa 10 kV. m, uma kuziwa ikamelo, 20 square metres. m uma okuthandayo ezifanele osebenza ku zokuhlala, sq 50. m, uma imali ebanjwayo kuhilela wayenomuzi.

intela impahla izinhlangano ezingokomthetho

Izintela oqondile zifake intela impahla izinhlangano ezingokomthetho. ubunjalo lakhe ihlukile imali esihambelanayo sabo izakhamuzi. Okokuqala, siphawula ukuthi le ntela - zesifunda, hhayi sikahulumeni. Iziphathimandla ezindaweni Russian nge izinga fixed bebodwa - kuze kube sezingeni lokuba amalungiselelo ezilotshwe Tax Code. izishayamthetho Regional Unelungelo ukusungula inqubo ekhethekile sokunquma ukubaluleka base intela, ekukhokheni, kanye algorithm ngokusebenzisa kwabo bentela. Ukukhokha imali okukhulunywa ngakho, kufanele inhlangano, abanamakhamera kokubili amafa ezithathekayo, awanakususwa. Ngo ukwakheka base intela kungenzeka zifakwe nempahla ngokuqinile adluliselwe obunikazi yesikhashana noma ithemba ukuphathwa.

Ngubani ukubala impahla izintela?

Umahluko phakathi yempahla, okukhulunywe, kungaba kwenziwe futhi kuncike ngubani ngokuhambisana nomthetho intela ukubala kuncike idatha. Kulokhu, kukhona isibonelo esiwusizo ngezigaba yentela yezimfuneko zokuhlola fixed kwethu ekuqaleni kwalesi sihloko.

Iqiniso liwukuthi endabeni yokukhokha ukuze abantu ngoba sokukhokha isamba kwesabelomali eziphoqelelwe FTS izakhiwo. Ochwepheshe of service intela, ngokuba idatha etholakalayo ku khona izakhamuzi ezithile ingcebo, ukubala intela, bese uthumela isaziso sokukhokha ngeposi. izinhlangano ezingokomthetho, esikhundleni salokho, kudingeka anqume inani izibopho lokukhokha ngokuzimela.

VAT

Sifunda imininingwane omunye izintela engesobala. Phakathi kwalabo - Value Added Tax, i-VAT. Le mali ekhokhiswayo ngokuvamile yayihlanganisa, njengoba sibonile ngenhla, intengo nokudayisa izimpahla. Eqinisweni, i-VAT esakhokhwa umthengi, kodwa iphuzu lomthetho umbono izibopho zayo ukuze isabelomali yabekwa umphakeli. VAT - 18% noma 10% ngoba eminye imisebenzi yebhizinisi. Umthetho unikeza isicelo inombolo ye-VAT kwezimali ezibanjwayo.

isifinyezo

Ngakho, sabuka eziningi izibonelo izintela nenkhulumombiko ebekwa umthetho we Russian Federation. Umbandela esiyinhloko umahluko phakathi kwabo - isimo langempela lokukhokha komunye oyedwa kanye nomuntu kufanele uhlu izinkokhelo ezifanele isabelomali okusekelwe izidingo kwalo mthetho. Sizokwenza uvikelekile ngokucacile kuka izintela bahluke nenkhulumombiko, ethebuleni elingezansi.

Kwezinye izimo, umahluko ophakathi kwala izintela nenkhulumombiko ukuchitha ngempela eziyinkinga. Iqiniso lokuthi ngokuqinile ungakwazi, ngokukhethekile, futhi ingafaki VAT isakhiwo yenani nokudayisa izimpahla - ukuze nokwandisa intela noma ukuze uthuthukise ulwazi emakethe ukuncintisana. Kulokhu, inkampani kuyinto yomkhokhi VAT esusela iphuzu lomthetho futhi okuyiqiniso umbono.

Ngokombono walaba ngokugcwalisa kwesabelomali Russian Federation kungaba ephawulekayo, kokubili izintela nenkhulumombiko. Ngakho-ke, uhulumeni njalo ekuthuthukiseni izindlela ukuqoqa ngempumelelo lezo nezinye izinkokhelo.