UST - kungcono ... ezimali, iminikelo, ezithunyelwe, amacala, inzalo engako, futhi ekubalweni UST

Enobunye intela yezenhlalakahle (UST) - lokhu emisha sina ohlelweni intela. Yena ngiko esikhundleni wenza phambi izintela, okuyinto wathola isimo off-isabelomali izimali ezintathu nomphakathi. Ngaphambi ukwethulwa esihlanganisiwe intela yezenhlalakahle payers aphoqelelwe ukuba yakha imibiko ehlukene zanikezwa ngamunye lezi zimali, kanye ukuba akhokhe ngesikhathi e imigomo eyasungulwa Isikhwama efanele.

Umlando okuvela UST

Umqondo ukwethulwa kwe esihlanganisiwe intela yezenhlalakahle (UST), okwakuyoholela yonkhe amaphrimiyamu umsuka emuva ngo-1998, lapho State Intela Yesevisi uhlongoza ukwakha eyodwa esihlanganisiwe intela base ngokudlulisa wonke imisebenzi accounting nokulawula umnyango olulodwa. Nokho, leyo minyaka, leli cebo wasala konke ungakapheli, ngakho-ke kwadingeka ukuba simisiwe. iminyaka engu-2 kamuva ke yokutholwa engxenyeni yesibili we Tax Code, kanye zoMthetho Federal sangomhla 05.09.2000 Njengoba 01.01.2001 uye wathola inqubo entsha ukubala nokukhokhwa kwezintela iminikelo komphakathi izimali extra-kwesabelomali WaseRussia. Isahluko 24 ihora. 2 ithi ukwethulwa intela esihlanganisiwe nomphakathi. Tax ukuze Pension Fund, kanye nezintela i-Social Insurance Fund okuyimpoqo Medical Insurance Izimali abangu lugxila intela esihlanganisiwe kwezenhlalo, yokugqugquzela izimali ngoba ukuqaliswa amalungelo ezakhamizi nezimpesheni kanye nokuvikeleka komphakathi, kanye ukunakekelwa olufanele lwezokwelapha. Ngaphezu kwalokhu eyayibekwe ngendlela ethile iminikelo umshwalense ayimpoqo yezenhlalakahle ngokumelene izingozi zezimboni kanye nezifo emsebenzini.

UST: ubunjalo kanye nezici

Inguquko i emakethe umnotho evulekile eRussia kwaphawulwa izinguquko ezinkulu zezimali, njengoba isabelomali izimali babe unqamukile kusukela kazwelonke uhlelo isabelomali. Ngenxa kwesabelo sezimali, ukuwa kwamandla emali, ukwehla zokukhiqiza, ukukhula izindleko ezingalindelekile kanye nezinye izimo kwetinhlavu izimali extra-kwesabelomali kwaba esinye sezici ezibaluleke kakhulu kule izindlela ukuvuselelwa kwemisebenzi wezenhlalakahle kwezikhungo. Njengoba kushiwo ngaphambili, intela olulodwa yezenhlalakahle laqanjwa ngemva ukungena force of ingxenye Tax Code yesibili. Ngokuvamile, lwahlangana intela nomphakathi - intela okuhlose ususe zonke umshuwalense e izimali oshiwo ngenhla, kodwa ngaphandle iminikelo lomshuwalense izingozi nezifo emsebenzini, okumele ikhokhwe ngaphandle kokubheka UST.

Ngo-2010, UST kukhanselwe futhi esikhundleni kuye kwavela amaphrimiyamu, okuyinto Nokho, azihlukile kakhulu kulezi zinyanga. umehluko omkhulu phakathi UST futhi umshuwalense babe intela lokukhokha ngokwayo: phambi izakhamuzi zakhokhelwa ngokusebenzisa ehhovisi lentela, kodwa lapho kufika umshuwalense waqala ukukhokha izintela nezimali extrabudgetary. Ngaphezu kwalokho, izinguquko ezithile esikhathini entela. Nokho, kusukela ngo-1 Januwari 2014 isiphakamiso senziwa ukubuyela isikimu endala UST, esasivutha kuze 2010

Into intela

Ukuze bentela iqembu lokuqala izinto intela kukhona zonke izinzuzo enqwabelene, kanye amaholo, amabhonasi kanye nezinye imali, kuhlanganise nokukhokhwa izinkontileka civil, copyright kanye nezivumelwano ilayisensi futhi, ekugcineni, inkokhelo okuhloswe ukunikeza usizo lwezimali. Kuyaphawuleka iqiniso ezithakazelisayo ukuthi yonke imali eyiphinda ngenhla kungahle kungabi kuncike intela uma akhokhelwa inzuzo ukuthi esele ku-akhawunti yenhlangano.

Ukuze osomabhizinisi intela izinto zonke inzuzo abakutholayo ibhizinisi labo / umsebenzi okhokhelwayo, kodwa lokususa izindleko ezihlobene isizinda sabo.

Ekugcineni bathi izinto intela akubandakanyi ezihlukahlukene izinzuzo, isihloko okuyinto - ukwedlulela amalungelo endawo nempahla noma ukudluliselwa ukusetshenziswa okwesikhashana komhiaba. Ngokwesibonelo, izivumelwano ezinjalo kungaba isivumelwano "ukuthengwa nokudayiswa" kanye nesivumelwano ku sokuqasha.

Kumila yentela ngoba intela esihlanganisiwe nomphakathi

Ngokusekelwe iqoqo lezinto intela umthetho, amafomu kanye isizinda sentela. Abaqashi ke kunqunywa:

• zonke izinhlobo imiklomelo kanye nezinkokhelo ezenziwe ngokuhambisana komthetho wezabasebenzi;
• nokukhokhwa izinkontileka civil;
• imali wamalungelo okukopisha namalayisensi;
• izinkokhelo ahlukahlukene ukuhlinzekwa ngosizo lwezimali nezinye izinkokhelo oludlulele.

Uma kubhekwa base intela, zaba zonke izimali ukuthi ngandlela-thile ezicela abasebenzi abaqashi babo ngokheshi noma nganoma yiyiphi indlela, kanye ezicashe kwezenhlalo, impahla kanye nezinye izinzuzo, net imali hhayi intela, okuzoxoxwa kamuva. Lapho ukushaja UST bentela, abaqashi kudingeka ukunquma base yentela ngayinye isisebenzi eceleni phakathi nayo yonke inkathi intela. Kumila intela amabhizinisi - kuyinto isamba generalized imali okungukuthi kuncike intela, futhi yamukelwa ngazo isikhathi intela ngaphandle izinto ezingafaneleki ezihlobene ukususwa kwabo. Abasebenzi wathola imali e hlobo (izimpahla namasevisi) kufanele kubhekwe njengengxenye imali encane yentela ngesisekelo value abo / izindleko ukuthi kuchazwa by Art. 40 Code Tax, kusukela amazinga emakethe namanani.

Izinkokhelo abafakiwe base intela

Lezi zihlanganisa lokhu okulandelayo:

• usizo lukahulumeni;
• severance iphakethe;
• izindleko zokuhamba;
• isinxephezelo umonakalo empilweni;
• isinxephezelo ngenxa ukusetshenziswa izimpahla abasebenzi;
• zonke izinhlobo isinxephezelo yabadlali;
• ezinye izinhlobo isinxephezelo;
• ukuhlinzekwa ukudla khulula;
• imali etholwe amalungu umnotho ongumlimi;
• nokubuyisela intuthuko professional abasebenzi;
• iminikelo saziso / umshwalense yokuzithandela abasebenzi;
• izinkokhelo impahla abasebenzi isimo;
• ukukhokhelwa-isikhathi esisodwa impahla;
• ilungiselelo khulula izindlu;
• amalungu imali kwemiphakathi lesizwana izizwe ezimbalwa North;
• nezinye izinkokhelo, Art aqine. 237 Tax Code.

payers

Payers UST uyokwenza okufanayo njengoba labo ukukhokha iminikelo izimali zomphakathi. Ukukhuluma on izinzuzo, manje kukhona amaqembu amabili kuphela bentela, lapho kuqala kukhona abasebenzi, izinhlangano, osomabhizinisi kanye ezizimele ukuthi ibe nomthamo zomthetho, kanti eyesibili - abazisebenzayo izakhamuzi (abameli, notaries, tribal gwamanda abantu abambalwa laseNyakatho wahlanganyela ukulima okuvamile nabanye).

Uma bentela basonta zombili izigaba, ngemva kwalokho bayakuthola ukukhokha izintela ngezizathu ezimbili. Ngokwesibonelo, usomabhizinisi ngamunye, ngubani osebenzisa waqasha zabasebenzi, kumele akhokhe UST etholakele ibhizinisi imali, kanye izinkokhelo enqwabelene izisebenzi zabo. Notaries, abaseshi kanye nonogada, abenza abazimele, ingeyona isigaba esisodwa bentela lokhu ngesizathu sokuthi bathi sebevele kufakwe iqembu "osomabhizinisi ngabanye", okuyinto livikeleke para. 2, Art. 11 we Tax Code.

UST izinga ngo-2013 no-2014

ERussia, kukhona ukwenyuka kancane umthwalo wentela, okuyinto kubangelwa "ukuguga esizwe ', udedele kamuva inani izakhamuzi enamandla futhi ukusebenza. Yiqiniso, abantu asebebadala kufanele aphathwe bese ukhokha njalo impesheni kulaba bantu. Manje amaphrimiyamu kulencane ikhokhwe osomabhizinisi ngabanye kanye nezinye izakhamuzi abazisebenzayo. Ayayikhokha premium fixed, okuyinto ngokuphawulekayo aphansi ukwedlula abasebenzi "ngokwesilinganiso" ukusebenzela omunye umuntu. Njengoba abantu abaningi ababebonisa isithakazelo ku amaphrimiyamu (UST), khona-ke ngo-2013 ayengumyalo 30% yomholo. Ngaphezu kwalokho kusukela 2012 likhishwa izinga ngaphezulu 10% eyongamele imiholo okweqa ruble 512.000, 568.000 - ngo-2013 futhi kulindeleke ukuba amaholo okweqa ayizinkulungwane 624 ngo-2014 UST ngo-2014 expectedly wasukuma ukuze 34% . Ngenxa ukwanda kokutheleleka kudlange kakhulu zenzalo ngo-2010, lapho kukhuphuke ngo-8% (kusuka 26% kuya ku-34%), amabhizinisi amancane kakhulu baye baya "ku ithunzi", njengoba behluleka ukuhambisa njengoba ingcindezi enkulu ku-amabhizinisi abo.

Kanjani ukubala UST?

Ukubalwa UST ngo-2014 kusetshenziswa i-algorithm ezilandelayo:

1. Okokuqala, kumelwe uthole ukuthi base intela, okuyinto isamba iholo womuntu. It ingatholakala njengabezizwe kuye yini inkokhelo (isb ngaphansi izinkontileka zokuqashwa), noma ezicashe nezinye izimali ezisele ngaphansi kwezinkontileka komthetho we-civil: umholo lombhali, umvuzo emsebenzini nokunye. Plus, payers we esihlanganisiwe isenzo intela nomphakathi nezinhlangano kanye osomabhizinisi umuntu sebenzisa waqasha zabasebenzi.

2. Isinyathelo esilandelayo is sokunquma isilinganiso sentela. It has a isikali kwamaciko, lapho ephansi zenzalo aphethwe ngenani eliphakeme. Ukuze ngobuningi bentela iphesenti isiyonke 30% (ngoba engenayo kusuka 1 kuya 624 000 ruble): ezibanjwayo UST ukuba Pension Fund Russia - 22%, isiKhwama yomshuwalense yezokwelapha oyisibopho - 5,1%, i-Fund umshuwalense social - 2.9%. Eminyakeni umkhawulo ophezulu (624 000) izobamba 10%.

3. Qhathanisa iholo lakho neqembu oyifunayo (<624.000 <) futhi vele uphindaphinde isamba yakho nge kumaphesenti athile. Yilokho, ukubala yakho ngazinye UST phezu.

nezikhathi kwezimali

Isikhathi lentela ngonyaka owodwa ikhalenda. Ngakho, iqembu lokuqala, kukhona wentela ngqi (ikota, 6 nele-9 izinyanga). Ukuze iqembu lesibili Awekho lobo. Ekupheleni kwesikhathi intela, bentela kudingeka ukufaka amaphepha entela.

Izintambo zikagesi ezisobala ejwayelekile ukushaja UST

UST. Ukuthumela ekhokhwayo yakhe

lokungayikhokhi intela

Ngokusho umthetho wentela isiRashiya, lwathola ukuthi kusukela intela (ukukhansela ESN ngo-2010), lokhu okulandelayo izinhlangano kanye nabantu:

1. Izinhlangano ezongezelwe UST hhayi emalini amanani kwenkokhelo kanye nezinye imivuzo ukuthi ngesikhathi intela ingeqi ruble ayizigidi 100 ngayinye umuntu wemvelo okhubazekile I, II noma III iqembu.
   
   
2. Isimiso Langaphambilini osebenza ku izigaba ezilandelayo bentela:
   • Ukuze izinhlangano zomphakathi kwabantu abakhubazekile (Telo). Kulesi isigaba izintela akuyona labetibambile uma ababambi qhaza okungenani u-80% abantu abakhubazekile kanye nabameli babo zomthetho. Sebenzisa yona amahhovisi ezifunda abo.
   • Ukuze izindawo lapho ogunyazwe dolobha kwakhiwa kusukela ezifakwa (GAA), okuyinto inombolo isilinganiso [ekhubazekile] akuyona esingaphansi kuka-50%. Plus, isabelo inkokhelo kufanele kube ezingeni ezingekho ngaphansi kuka-25%.
   • Izinhlangano adaliwe ukuze kuzuzwe iminqopho yomphakathi, phakathi ezisiza abantu abakhubazekile, izingane ezikhubazekile kanye nabazali babo. Kufanele kuqashelwe ukuthi abanikazi impahla ngesikhathi esifanayo kufanele kube kuphela RDN.
     
     
3. amabhizinisi ngamunye abameli kokuba isimo ekhubazekile I, II noma III iqembu. Income kusukela ibhizinisi / umsebenzi wabo professional kufanele futhi singadluli ruble ayizigidi 100 ngesikhathi intela.

Manje ephansi isithakazelo UST (umshuwalense) ukhona. . Ngokwesibonelo, ngo-2013 g izinga oyithandayo kwaba 20% - FIU FSS - 0%, HIF - 0%.

INGEMUVA ukubuya UST

Kwabaningi, ulwazi ukubuya akubonakali isimanga, ngoba UST - eqakathekileko kohlelo intela kowezi-2000. Izazi eziningi ucaphune yokuthi isizathu esiyinhloko ukubuyela UST kwakuwukuthi esikhundleni UST umshwalense iminikelo, esikalini zazo ishintshile esivuna a kwamaciko kakhudlwana futhi ukwandisa amazinga iminikelo ayimpoqo kusuka 26% kuya ku 34% kwabasebenzi (amaholo Isikhwama) singanikezwanga ibhalansi kohlelo yempesheni, kodwa kwaholela ekwandeni e umthwalo wentela nezinkinga ezihlukahlukene zokuphatha. Kusukela Kulokhu singaphetha baphetha ngokuthi ukubuya UST kungenzeka yamukelwe kahle yibhizinisi (encane ikakhulukazi), futhi isistimu ivumelane kokubili uhulumeni ibhizinisi. Ngo 2010-13. bonke osomabhizinisi baphoqeleka isicelo ezintathu (!) komzimba, nakho kwandisa izindleko zokwenza ezimali.

Leli zwe futhi akuzuzisi ufaka lakhulisiwe abasebenzi uhulumeni wombuso, okwenza kube nzima ukulawula imisebenzi yezimali osomabhizinisi. Ngaphezu kwalokho, sekushiwo, nokuthi ngenxa inyuka elibukhali amazinga izinkampani eziningi ezincane wathatha "ethunzini". Ngakho, nakuba kungangabazeki wabikezela ushintsho oluhle kuphela. Ngakolunye uhlangothi, ngo-2014 i-likhuphuke sotsplatezhey ngoba manje ESN kuyinto 34% (evamile) kanye 26% (umusa) ukuthi akukona ukujabulisa ibhizinisi.

isiphetho

Kuye impela isikhathi eside ukuze UST intela uhlelo ukujwayelana futhi aqondwa zonke bentela. Phakathi naleso sikhathi, kuyafaneleka ukuthi amalungiselelo athile Tax Code zidinga ukulungiswa ezengeziwe nokucaciswa. Ikhansela ESN Akuphazamisanga kakhulu kabi ohlelweni intela, kodwa ukuqaliswa kanye umkhuba umshuwalense alingeniswanga yimuphi ngcono, eqinisa umthwalo wentela. Namuhla amazinga ESN ukumela 34% no-26% ngenxa payers ngobuningi kanye nezindlalifa, ngokulandelana, engesiyo abaqotho kakhulu osomabhizinisi. Nokho, kufanele kuphawulwe ukuthi UST - a okunye okuhle umshuwalense, okungaba ngcono isimo intela kuleli zwe.