Amakhoma misonkho ya msonkho munthu (msonkho mu Russia)

Russia ntchito pa mgwirizano ntchito, kupereka pansi Mapangano boma kapena Mwachitsanzo, ndi chimaposa kuchokera kugulitsa malonda kapena chuma, ukafunidwe kulipira msonkho munthu. Komanso, wokhoma mwina chokhwima malipoti udindo pansi malipiro zogwirizana ndi Federal Tax Service la Chitaganya cha Russia. ndi peculiarities wa mawerengedwe a msonkho laumwini? ndi anzake enieni nzika za malipiro ake kwa Federal Tax Service la Chitaganya cha Russia chiyani?

Kodi msonkho kapena ndalama msonkho munthu?

Amakhoma misonkho ya msonkho munthu (msonkho pa ndalama za anthu athupi) atchule malipiro kuti boma pa maziko a ndalama analandira mwa mawonekedwe a malipilo, malipilo pansi Mapangano yapachiweniweni chilamulo, akupeza pa kugulitsa katundu. DZENJE - malipiro zokhudza gulu la feduro. Adawalamulira Federal Tax Service kwa mogwirizana mwachindunji ndi nzika kapena wothandizila msonkho (kwambiri kawirikawiri - mabwana). Anaphunzitsidwa mwatsatanetsatane limatchula za ndalama kumene ayenera kulipira misonkho, amakhoma misonkho DZENJE.

Kodi ndalama ndi nkhani NDLF?

Revenue phunziro milandu, mu funso, zimagawidwa m'magulu awiri waukulu revenues - amene analandira ndi opereka pa dera la Russian Federation ndi anthu udachita ndi nzika kunja, ndi kukhala mogwirizana ndi malamulo a boma latsopano la Russia ankaona msonkho kumusiya. The amakhoma misonkho ya msonkho angakhudze udindo wa Russian Federation wokhala kapena munthu amene si yokhazikika.

Ndalama anachokera ku Russia, nthawi zambiri anapereka:

- monga taonera pamwambapa, malipiro, malipilo pansi wotuluka m'chilamulo boma, anapeza pa malonda a chuma;

- benefiti analandira mwa bizinesi;

- ndalama ndi wazamalonda munthu, analandira mu chimango cha dongosolo wamba kwa misonkho;

- inshuwalansi malipiro;

- revenues ku nyumba pa chuma kutetezedwa ndi kukopera;

- ndalama kuchokera pangano katundu;

- atuluka kwa malonda a sheya.

Nawonso ndalama movutikira kunja la Russia, akhoza kupangidwa likuvutika, mfundo, magwero ofanana ndi ndalama la Russia: munthu angathe ntchito kunja, ndi bizinesi, kugula ndi kugulitsa malo, sheya.

Mitundu ina ya malonda yokhudza opereka a msonkho munthu kosamugonjera misonkho. Mwachitsanzo, awa revenues zokhudza kugulitsa ubale chuma mkati chimango ndi nawo achibale, ngati ife sindikuyankhula za ubale ntchito pakati pawo.

Opereka a msonkho wa munthu anapereka m'magulu osiyana kwa nzika zonse. Tiyeni kuphunzira momwe lamulo imalongosola mthupi mwawo.

Opereka a msonkho munthu

Amakhoma misonkho ya msonkho, monga taonera pamwambapa, anawagawira pa anthu Russian ndi nzika amene alibe udindo uwu. Nthawi zina, munthu ali m'gulu woyamba kapena wachiwiri?

Kwa anthu msonkho ndi nzika za Russia ndi m'mayiko ena, omwe ali m'dera la Russia kwa masiku 183 kapena kuposa 12 miyezi zotsatizana. Pa nthawi yomweyo, imene anthu amakhala Russia, amaona kuti alibe yopuma, ngati nzika masamba dziko miyezi 6 maphunziro kapena mankhwala, komanso kugwira ntchito makampani chinkhoswe mu migodi minda zikawonongeka. Tax okhala la Russia amaonedwa asilikali amene amagwira ntchito zawo kunja, komanso ogwira ntchito matupi a boma, umalimbana ulendo malonda yachilendo.

mitengo DZENJE

DZENJE amakhoma misonkho ukafunidwe kupereka msonkho ku funso mu bajeti ya la Russia monga ndalama ya ndalama komanso ndi anthu anapereka mu mawonekedwe zachilengedwe. Mitengo munthu angathe anapereka osiyanasiyana ndalama. Nthawi zambiri, msonkho linaperekedwa kuchuluka kwa 13% ya ndalama nzika. Koma ziwawa zina zikhoza kukhazikitsidwa kwa malipiro funso. Tiyeni kuphunzira iwo mwatsatanetsatane.

Pali munthu mlingo msonkho 35% ya revenues. Agwiritsidwa ngati munthu analandira ndalama:

- mu mawonekedwe a winnings pa mapeto a mpikisano ndi;

- mu mawonekedwe a chidwi pa madipoziti banki, Ngati imvera msonkho munthu;

- anapereka sanawononge mtengo chidwi analipira pa ngongole;

- mu mawonekedwe a chindapusa ntchito njira zopezera ndalama kumbuyo kwa ogula amandimvera.

DZENJE ndipo akhoza analipira pa mlingo wa 30%. Iwo anaika makamaka sanali anthu. Iwo lolipiridwa ndi nzika za mu udindo yoyenera ngati:

- munthu analandira ndalama kuchokera benefiti udachita m'kati chilungamo mu ntchito, ndipo malinga malipiro lopeza udzakhazikitsidwe mlingo mu ukulu wa 15%;

- sanali wokhala wakhala ntchito ndipo analandira malipiro - anapereka kuti anthu akugwira ntchito maudindo womwewo, kulipira msonkho pa mlingo wa 13%.

Njira ina, imene zotheka mlingo kwa malipiro kuchuluka kwa 30% - pamene wokhoma zichokela ndalama kuchokera wotuluka zokhudza kugula ndi kugulitsa masheya, ngati ife sindikuyankhula za kutenga lopeza - malinga ufulu wa mapangano zogwirizana zinalembedwa mu nkhani yachilendo makampani.

Tinganene kuti malipiro msonkho kuchuluka kwa 9%. N'zotheka, ngati wolipira walandira chimaposa cha kumangidwa kubweza.

Lipoti pa msonkho munthu

Taganizirani mbali ya malipoti pansi malipiro funso. Choyamba, ndi Federal Tax Service zingakhalepo chilengezo ndi - ngati limafanana ndi gulu enieni wokhoma (3-DZENJE). Tsamba ili lili ndi zokhudza ndalama za nzika, analandira likuvutika anthu kapena zina.

Declaration 3-DZENJE akhoza operekedwa ndi wokhoma mu FTS, onse paokha ndi thandizo bwana wake. Zosintha onse ndi zotheka ngati Mwachitsanzo, munthu ayamba ofesi yokhomera msonkho kuti kupanga deduction. Komanso, ngati zopezeka mu FTS wokhoma 3-DZENJE - kulengeza akhoza kugwiritsidwa ntchito ngati maziko a misonkho zina kapena zosintha.

Nthawi zina, kupereka chikalata zogwirizana zofunika mu mawu ena. Mwachitsanzo, alendo - gulu lapadera la wokhoma. 3-DZENJE ayenera kupatsidwa munthu ndi nzika za boma ndi mzake, Federal Tax Service kukachitika kuti kumathera ntchito yake mu Russian Federation, amene amapanga ndalama, ndi kuyenda kunja kwa dzikoli. Kupereka chikalata loyenerera mlendo Federal Tax Service ayenera mwezi pamaso kuchoka anafuna kuchokera la Russia.

The zili kulengeza 3-DZENJE

Kusonyeza kuti atchedwe nkhani msonkho nzika kapena wokhoma-Le? 3-DZENJE lili ndi mfundo zonse za ndalama munthu analandira - ngati mumatsatira chikalata wekha, kapena ngati walandira kulengeza wasenza ndi abwana ake. chikalata sangakhoze mwachindunji mitundu ya ndalama, omwe, malinga ndi malamulo sangathe amatengedwa kuti zinthu kwa misonkho.

Chilengezo atathana deta zofunika chizindikiritso cha phunziro, kulipira misonkho ku funso. Monga Mwachitsanzo, msonkho code. 3-DZENJE - Declaration, zomwe mwina, monga taonera pamwambapa, anatumiza kwa Federal Tax Service wa nzika mwa munthu kapena ndi bwana wake. Pali zina zambiri kwambiri kudziwa nkhani ya kupereka msonkho pansi kulingalira. Mwachitsanzo - chizindikiro cha msonkho lenileni la wokhoma msonkho.

Nthawi zina, malipoti FTS operekedwa ndi olimba, amene ali udindo wa wothandizila msonkho. kulunjika ake ndi chiyani?

ndi amene ankatumikira msonkho?

Mogwirizana ndi malamulo a boma latsopano la Russia ku wothandizira msonkho yovomerezeka mabungwe alamulo ndi amalonda munthu mayina ndi IRS ndipo ali ndi udindo kuwerengera samalipira a msonkho munthu lolingana msonkho ndi kusamutsa kwa bajeti. Zilibe kanthu kaya mabungwe okha amakhoma misonkho DZENJE. Nthawi zambiri, udindo wa wothandizila msonkho Makampani amene mabwana. Nthawi zina, anthu udindo yoyenera, akhoza kutchulidwa katundu wa anyantchoche a boma kapena mizinda yambiri.

Tax wothandizila akuyenera kusunga malipoti a revenues, amene anachokera mwa anthu mwa iwo kapena nthawi zina zolipiritsa, pothandiza milandu mwachindunji ndi lamulo, nzika kulandira amachotsera msonkho ndi kupanga zokhudza mu akaundula osiyana. Mafomu kaundula anayamba ndi ulamuliro woyenera. nthawi zambiri - Federal Tax Service.

Choncho, Chikhazikitso msonkho munthu, chomwe chimadzaza milandu imene inafotokozedwa lamulo wokhoma - 3-DZENJE - anati ndi Federal Tax Service. Tax akatswiri akupanga ndi ena mitundu ya malipoti pa mlandu funso. Mwachitsanzo, bwana akhonza kumupatsa wogwira ntchito yapadera satifiketi - ngati amafuna yoyenera wokhoma - 2-DZENJE. Zingakhale zothandiza kwa munthu zosiyanasiyana ubale malamulo. Mwachitsanzo, pamene kuwerengetsa ndi deduction, pamene ntchito kwa ngongole ku banki, kuti chitupa cha visa chikapezeka pa akazembe a dziko lina. Ndicho chifukwa Buku 2-DZENJE lili ndi mfundo za malipiro enieni anthu analandira gulu, ndilo bwana wake ndipo, nthawi yomweyo, nthumwi msonkho.

Makampani ntchito anthu pansi Mapangano ntchito, kunyamula angapo kudzipereka mu chimango cha malipoti kwa IRS. Choncho, iwo ayenera:

- amagonjera Federal Tax Service zolembedwa pa ndalama za anthu achilengedwe, mtengo wa msonkho, anawerengetsera pa maziko a ndalama ziwalo - chaka, pamaso 1 April chaka, amatsatira lipoti chaka;

- kuwerengetsera ndalama za msonkho umene mopitirira ndi kumana ndi kampani - pa maziko miyezi itatu iliyonse mpaka kumapeto kwa mwezi zotsatira malipoti kotala.

Nkhani yoyamba - ziri chabe Buku lomwelo 2-DZENJE. Pankhani chachiwiri, gwero zimene zingathandize ogwira ntchito Federal Tax Service chifukwa wokhoma msonkho - Fomu 6-DZENJE. Ngati kampani ali m'magulu osiyana, aliyense wa iwo anatumiza kwa Federal Tax Service anati zikalata kumene anawerengedwa - mu zogwirizana Kupititsa maofesi Federal Tax Service. maudindo awa ntchito zonse kwa IP, ndi pa mabungwe alamulo.

Nthawi zina, wothandizila msonkho akuyenera kutsatira Federal Tax Service zokhudza ogwira ntchito ndi anthu ena mu chimango malipoti mu mawonekedwe a pakompyuta. Pakuti zolinga zimenezi, akhoza kugwiritsa ntchito mitundu yosiyanasiyana ya pulogalamu. Monga Mwachitsanzo, pulogalamu "wokhoma". DZENJE ntchito kuchita masamu zosiyanasiyana mitundu nzika ndalama. Choncho, pulogalamuyo - kuphatikizapo njira otchuka pakati pa Makampani Russian.

Pali Mabaibulo osiyanasiyana pa mwambowu. Mwachitsanzo, limakupatsani bwino kuwerengetsa msonkho munthu "wokhoma-Le" zachuma kugwira ntchito makampani akuluakulu mu udindo wa mabungwe alamulo. Msonkhanowo funso amapereka ntchito, poyamba pa zonse, ndi malipoti mitundu amene anaika FTS. Mwachitsanzo, "wokhoma" 6-DZENJE, 2 kapena 3-DZENJE DZENJE mawonekedwe amalola mofanana msanga ndi bwino. Onani benefiti kwa pulogalamu mwatsatanetsatane.

ON "wokhoma-Le": mbali ndi ubwino

Mbali yaikulu ya pulogalamuyo limakupatsani kulenga osiyanasiyana malipoti - 2-DZENJE, DZENJE 3 kapena 6-DZENJE - mu "wokhoma-Le" anapereka mwayi onse basi ndi Buku kulowa deta. Choncho, akhoza ntchito kwa onse odziwa ndi novice zachuma.

Ubwino zofunika kwambiri ndi pulogalamu chogwirizana kuti ndi ufulu. pulogalamuyi amapangidwa ndi mayunitsi apadera a Federal Tax Service. Kuti apange kugonjera kwa Federal Tax Service wa leni malipoti mawonekedwe - mwachitsanzo, 6-DZENJE, mu "wokhoma-Le" ayenera kukhala zinasokoneza makompyuta enieni a mitundu ndi zogwirizana. Kuti pulogalamuyi Ndi bwino nthawi zonse kusintha - ndi kutsitsa Baibulo atsopano webusaiti ya Federal Tax Service.

Pakati pa magwiridwe mapulogalamu kwambiri yodziwika funso:

- anamanga-mu kalendala zachuma;

- kukhalapo kwake mu mawonekedwe wochezeka "zikalata Master," limene ndi kupanga ziganizo;

- Kukhala okhoza kusunga mbiri ya opereka angapo kapena wothandizila;

- kupezeka kwa atsogoleri CSC zizindikiro, NACE, nsomba.

msonkho Personal ndalama amachotsera

Taganizirani mbali ina lodziwika la msonkho mu funso - amachotsera. chakuti msonkho munthu, amakhoma misonkho mungathe:

- kuchepetsa msonkho chifukwa ndalama kuti analembedwa nthawi yomweyo mlandu umene revenues analandira;

- kubwerera kwa msonkho zanu ku bajeti.

Pa nthawi zonsezi ntchito ikuchitika amachotsera njira yodzera mwa lamulo Russian.

Mbali yoyamba - pankhani kuchepetsa msonkho munthu pa ndalama deduction ntchito za komanso limagwirira yochepetsera msonkho ndalama ku bungwe malonda. Malinga ndi uphungu umene ntchito SP - iwo kuchepetsa masamu msonkho munthu pa ndalama zomwe malonda. amachotsera yoyenera amatchedwa akatswiri. Pansi chiwembu chachiwiri, deduction wapangidwa anthu - Katundu, chikhalidwe, muyezo.

Mfundo za mawerengedwe a zatsalira a mtundu woyamba kapena wachiwiri kusiyana kwambiri. Monga momwe taonera pamwambapa, deduction akatswiri kumapereka lingaliro kuti ndalama wokhoma lakuti msonkho. Iwo ayenera zalembedwa. Ngati izo siziri - zikhoza kugwiritsidwa ntchito anapereka malamulo a Russian Federation atathana amachotsera. Social ndi katundu amachotsera komanso amati pamaso pa wokhoma ndalama upfront - maphunziro, mankhwala, kugula malo. Pamaziko a makhalidwe awo masamu kuchuluka kuti nzika ali ndi ufulu kubwerera ku bajeti. Mtengo deduction lolingana komanso kwakukulukulu zimadalira nzika ndalama kuchokera pamene unali amalipira DZENJE.

Standard amachotsera - gulu lapadera la malipiro. Iwo accrued ngati nzika ali ndi udindo winawake. kukula chimadaliranso ndalama munthu, koma tisaiwale, amachotsera yoyenera ali ochepa mu Volume. Kwa nzika, mu mfundo wakhala ntchito - ndi udindo wa amachotsera chikhalidwe, osalephera, adzatha kulandira kuchokera ku Boma mu zonse.

Amakhoma misonkho ya amachotsera munthu msonkho ali pa madera osiyana. Mwachitsanzo, chuma malipilo akhoza anakonza onse pa zotsatira za chaka chandalama, ndipo ngati n'zotheka mwalamulo kulipira msonkho munthu mu nyengo ilili. zolimbikitsa msonkho operekedwa ndi boma malire - deduction. Choncho, ngati, kachiwiri, akulankhula za malipilo katundu - phindu malire ndi 260 zikwi rubles .. Pa nthawi yomweyo, ngati anthu anagula katundu, amene masamu deduction mu kubweza - izo akhoza kudalira kubwerera kwa msonkho munthu kuchuluka kwa rubles mpaka 390 zikwi peresenti mu ngongole chogwirizana ..

Declaration 3-DZENJE - mmodzi wa zikalata zofunikira deduction lapansi. Analemba, ambiri, munthu wokhoma paokha, nthawizina - mothandizidwa ndi bwana kapena bungwe apadera kuti ntchito kupereka zinalembedwa mu Federal Tax Service. Pakuti deduction akhozanso ankafunika kupereka zikalata banki, deta ya wokhoma msonkho, m'mizere mawonekedwe ofesi yokhomera msonkho. Full mndandanda wa magwero kuti ayenera kuti kupanga malipilo yoyenera akhoza anapempha ku Federal Tax Service wa mavoti malo.

Dziwani kuti amachotsera n'zotheka kulandira kokha anthu Russian. Kuti ndi msonkho, amene masamu pa mlingo wa 13%. Nthawi zina, nkotheka mwagwirizana nazo zithandizire amachotsera anapereka chifukwa mwa malamulo a boma latsopano la Russia, ndi udindo wa nzika za msonkho kwa boma. Childs, amafunika ndalama za nzika kuti ayenerere deduction, komanso ndalama imene msonkho munthu anawerengedwa, anali zimaonekera zikalata za nthawi msonkho chomwecho. mafotokozedwe zofunika za dera lino ndi zofunika kuitanitsa mwachindunji FTS.

chidule

Choncho, msonkho munthu ndalama kapena msonkho, chikukhudza malipiro boma ndi nzika accrued ndalama, anapanga chifukwa cha ntchito yawo, malonda ndi zinthu zina zokhudzana ndi ubale malamulo a mayikowo. Opereka a msonkho wa munthu m'magulu 2 zofunika - RF okhala ndi anthu amene alibe udindo uwu. The kuganizira chachiwiri analipira msonkho pa mlingo wokwererapo. Anthu kapena mfundo zina za msonkho wa munthu anapereka kwa mitundu yeniyeni ndalama analandira mwa nzika.

Pankhani za mlandu wa munthu samalipira msonkho, angakhale anthu achilengedwe kapena SP. Mbali yoyamba, kufunika kulipira msonkho munthu pa munthu akhoza kuwuka kwa chiphaso malipilo, malipilo chilamulo yapachiweniweni ndikupeleka, kugulitsa katundu. SP malipiro msonkho munthu, ngati ntchito pa dongosolo wamba kwa misonkho. Ngati iwo anawerengedwa pa dongosolo msonkho chosavuta kapena UTII, ndi kukhoma msonkho munthu pa iwo sangakhoze anapatsidwa.

Nzika kupereka msonkho munthu ukafunidwe kuti akapezeke ku Federal Tax Service wa revenues ndi kucheza ndi akuluakulu a msonkho pa amachotsera zosiyanasiyana. Nthawi zambiri, Baibulo lidalembedwa kulengeza 3-DZENJE. Nkofunika bwino kuganizira mfundo amafotokoza za wokhoma, za magwero ake ndalama. Zolakwa ofanana osafunika kulengeza. Mwachitsanzo, ngati 3-DZENJE wokhoma gulu malamulo sizolondola - n'zotheka kuti Federal Tax Service amaona kuti chikalatacho ndi wolakwika, kotero kuti mungafunike kachiwiri makonzedwe a Office.

Mitundu makamaka n'kufotokoza kwa Federal Tax Service la Chitaganya cha Russia unakhazikitsidwa kuti wothandizila msonkho. Mwachitsanzo, iwo akhoza zinafunika kuti - kugwiritsa ntchito njira za makolo kapena zitheke mapulogalamu - "wokhoma" 6-DZENJE kapena DZENJE-2 ndi kuwatumiza kwa Inspectorate msonkho.