Chitsanzo cha msonkho yozungulira. kachidindo msonkho

Misonkho masiku ano anthu ambiri ali ndi ntchito ziwiri. Pa dzanja limodzi - kudzaza bajeti (waukulu zachuma chida cha boma), ndipo ina - zonse chuma, kulola mwakufuna mfundo chikhalidwe ndi kukhala zofunika patsogolo m'boma. A dongosolo coherent ya malipiro deta mu mawonekedwe codified amakhazikitsa mwalamulo msonkho Code la Chitaganya cha Russia. Zimagwirira ntchito, tichipeza mbali ziwiri: kukhazikitsidwa ambiri kuphatikiza mfundo dongosolo msonkho, ndi wapadera disclosing lililonse limagwirira osiyana kapena chopereka msonkho. Mitu munthu mu gawo lachiwiri la Tax Code anagonjera kufunika anawonjezera msonkho (VAT) msonkho excise (kapena excise). kuganizira zidzagwiritsidwa ntchito kuzochita nkhaniyi.

mfundo msonkho State

The peculiarity wa lamulo msonkho ndi boma chilengedwe zazikulu za citukuko kusintha mosiyanasiyana mitengo ya msonkho. Izi ndi malamulo msonkho. Characteristically, iwo ayenera kutsatira mfundo ya Kubereka, T. E. ukule kupanga chikhalidwe ndi kuonjezera zokolola. Komabe, malamulo msonkho - nkhani wosakhwima, kotero kusintha mlingo msonkho, ayenera kukhala tcheru kuyenda kwa zinthu zachuma.

Zikusonyeza ake malamulo Laffer pamapindikira, dzina lake pambuyo zachuma ya University ku Los Angeles, anapeza mfundo revenues bajeti, malingana mlingo msonkho. Zinchito ubwenzi anasonyeza tingachipeze powerenga: pa yopingasa olamulira - kuchuluka umene ndi boma ku cuma, olamulira ofukula - kuchuluka analandira mwa msonkho. Poyamba, limaoneka lokongola lino kumawonjezera. Tanthauzo chuma ichi kuti ulimi mu gawo ili amakula msanga kuposa mlingo msonkho, motero, ndipo chuma m'kati, ndi kulandira misonkho kuwonjezeka. Komabe, pa mlingo wa 40-50% mlingo msonkho (mayiko a dziko I) ndi 35-40% (mayiko a III World) pamapindikira kufika pazipita ndipo umayamba kuchepa. Pankhaniyi tinganene kuti mfundo msonkho - yotsalidwa. Pa ndalama ndi mkulu wa anthu ntchito, katundu msonkho ndi 40-45% ya mlingo wa ndalama.

Choncho, chizindikiro cha mfundo chikhalidwe mwapang'onopang'ono imatengedwa kukhala odekha kuchepa mu gawo katundu msonkho poyerekezera ndi ndalama za anthu.

Direct ndi mosadziwika misonkho

Misonkho chikhalidwe cha osaphatikizidwamo msonkho anawagawa mwachindunji kapena kudzera m'njira zina. msonkho m'munsi misonkho mwachindunji ndalama (malipiro, phindu, lendi, chidwi) kapena chuma (dziko, nyumba, sheya) wokwatibwa ndi wokhoma msonkho. Zitsanzo za misonkho mwachindunji akhoza kukhala m'dziko msonkho, misonkho pa ndalama, msonkho katundu, msonkho galimoto, msonkho pa phindu. Sitipereka msonkho, monga kuyenera kutsogolera, ali ndi khalidwe mwapadera - mtengo umafunika kapena mlingo.

Komabe, ndemanga pa mavuto a mapangidwe m'munsi msonkho wa msonkho ntchito malonda. Palinso anapeza mawu akuti "mozungulira," koma chikutanthauza izo ziribe kanthu kochita ndi misonkho mosadziwika (msonkho, monga ife kale - mzere wolunjika). Mu kutanthauzira kwa dzina kufanana ndi kumphatikiza ndi khalidwe la msonkho, ndi ndondomeko kudziŵa ukulu wake. Kudziwa m'munsi msonkho wa izo subtracted ndalama mwachindunji kugwirizana ndi kupanga zazikulu, ndi ndalama mozungulira ndi deducted. msonkho ndi njira mwangwiro chuma kumathandiza kuti specialization wamkulu wa kampani, kuchepetsa ndalama ake sanali zipatso.

Ponena za misonkho mozungulira, lapadera German zachuma Karl Marx ndemanga pa chuma chawo mu zobisika za chobisika iliyonse kugula, achire wa ndalama kwa nzika boma. Zikuoneka kuti ogula chabe kukagula, choncho sangathe kuletsa chilakolako bajeti. Ndipotu - samalipira imalimbikitsa ogula, wogulitsa nsalu yomweyo ndi ntchito mokomera mozungulira misonkho wokhometsa ndi m'khalapakati mu kulanda boma awo.

Mu Russia, awa ukonde mozungulira misonkho: kufunika anawonjezera msonkho (VAT), msonkho excise ndi ntchito miyambo.

Sitipereka misonkho. VAT

VAT kwa nthawi yoyamba mu France mu 1958 zapita woyendetsa wake kuyezetsa, kenako analamula. Mu zaka 70 Anabwereka ena a ku Ulaya. Mu Russia, "Pa VAT" Lamuloli linakhazikitsidwa pomvera mu 1992 ndi boma la Egora Gaydara. mlingo woyamba anali 28%, motero kupanga katundu yokulirapo msonkho, ndiyeno anachepetsedwa kawiri kuti 20% ndipo 18%, motero.

Sitipereka VAT msonkho bwinobwino kufalitsidwa mu kachitidwe msonkho dziko. ndi chifukwa kutchuka kwake ndi chiyani? Ambiri mwina, kukakala kwa mavuto azachuma ndipo acyclic, chifukwa palibe msonkho wapatsidwa pa kupanga ndi mowa.

Malangizo waukulu mfundo Russia ndi bajeti cha 2012 ndi nthawi mpaka 2014 anatsindika udindo kutsogolera VAT mu dongosolo feduro msonkho. The gawo la msonkho zimenezi n'zomwe 32-35% ya revenues feduro msonkho.

VAT chitsanzo cha msonkho yozungulira kumafuna misonkho m'munsi (malinga Art. 146 ya Tax Code), kugulitsa katundu ndi ntchito pa dera la Russia, kulanda katundu ndi ntchito za mabungwe, amene sakuyenera deduction, unsembe ndi ntchito yomanga ikuchitika zosowa zake, ndi kwambiri kuti katundu ku gawo Russian Federation.

ankhanza ŵakwenera mu m'munsi msonkho VAT

Tax Code silikuphatikiza ku pazipita kuchuluka lonse VAT, ntchito zina: rubles mankhwala ndi ndalama zakunja, kulanda katundu ndi m'malo ake, tinganene kuti chuma zochita mosavomerezeka la mabungwe omwe si kupeza phindu, kulanda katundu ndi njira za ndalama, kubwerera kwa ankalembanso wa gulu mabungwe a zachuma ndi makampani, ndi anthu wamba chifukwa cha masoka akuluakulu a boma oyang'anira tauni zatchatchatcha, katundu wa cholowa katundu.

Sitipereka msonkho VAT komanso kumatanthauza mndandanda wamitengo ŵakwenera msonkho. Choyamba, ziro mlingo. Izo ntchito katundu wolowa ndi kutuluka m'dziko kumatanthauza mode FTZ (Free Zone Customs). Ndiponso ntchito poyerekezera zothandizira potsegula, kayendedwe, thandizo la wolowa zokhudzana ndi polumikizira mayiko a katundu kudzera m'dera la Russia ndi ophimba katundu ndi anthu, ngati iwo anatumizidwa kuchokera kudera la Chitaganya cha Russia.

Komabe, ngati tipitiriza kulankhula za chotero msonkho zovuta VAT, ndiye imakhudzanso maola mlingo (10%) ndi ulemu kwa chakudya, mankhwala ana, TV ndi mabuku. Choncho lamulo msonkho boma amapereka chosavuta boma msonkho kwa magulu awa a katundu ndi kutsitsa mitengo ndipo chifukwa kuwonjezera kufunika kwa iwo. Monga mukuonera, ndi misonkho mozungulira latsopano la Russia kugwira ntchito mu malo ena, sizikugwirizana ndi mkombero kusindikiza, ndi kuchuluka kwawo mu bajeti - kwambiri yunifolomu.

N'chiyaninso china m'gulu m'munsi msonkho wa VAT

mabungwe alamulo ndi amalonda munthu kuti amalize msonkho VAT kubwerera zolinga misonkho monga:

• Zachitika analandira. Kuchotserapo wotere malipiro katundu phunziro kwa 0 mlingo% (onani. Pamwamba) ndi mankhwala kukhala kupanga mkombero wa miyezi yoposa 6.
• M'tengo ndi udindo wa "chithandizo", koma zopezera kuwombola katundu wogulitsa ndi ntchito.
• Chidwi pa ngongole chofunika, zolemba promissory, mgwirizano owonjezera mlingo refinancing wa Bank ku Central la Chitaganya cha Russia.
• Chipatso malipiro pansi Mapangano inshuwalansi ndi chakudya counterparty ofikira.

Koma pali zosiyana lamulo. A bungwe lalamulo kapena wazamalonda, amene ndalama m'mbuyomo miyezi 3 zinali zosakwana 2 miliyoni rubles, analemba mu ulamuliro msonkho kutumikira ntchito yoyenera ndipo anauza miyezi 12 kuchokera malipiro a VAT.

About zovuta kudziŵa m'munsi VAT

Taona chitsanzo cha VAT mozungulira msonkho malinga ndi Chapter 21 Tax Code yekha mu gawo la mapangidwe m'munsi msonkho. N'chifukwa chiyani chitsanzo chimodzi? Kuti owerenga anayamikira zovuta za mawerengedwe ake a zikalata chachikulu. Kuti ogwira ntchito yaikulu mafakitale bwino olembedwa msonkho kubwerera kwa VAT entailing si ntchito ya zilango ndi msonkho, zogwirizana ndi zofunika. ntchito imeneyi, kwenikweni aluso zofuna nzeru yeniyeni ya Auditor lapansi. M'dera malonda ndi chimafotokozera Chilamulo N 943-1 "About boma la Russia msonkho" kuchokera 03.21.1991, msonkho phindu anawonjezera komanso msonkho makampani ndi zovuta kwambiri pa chaka, choncho pali ngakhale specialization tacit mwa akuluakulu a msonkho okha: cheke wina VAT, winayo - ndi msonkho. n'kukhala zingati generalists, amene paphewa ndipo kenako, ndi zambiri.

Pa njira audits msonkho VAT

Tiyeni tikambirane "ntchito mkati" wa msonkho zokhudza kuyenderako Mwachitsanzo, mtengo mozungulira anawonjezera msonkho. Kunena zoona, macheke ndi Off-malo, ntchito kutali ndi zikuphatikizapo mitundu iwiri m'mbuyomo. Malinga ndi digiri ya nkhani za m'munsi msonkho anawagawa thematic ndi mabuku, yomveka bwino ndiponso kusankha.

Kodi VAT cameral ndikuti? Tax ochita chipikisheni kulinyamula mwachindunji mu ofesi yake. Kuti misonkhano - poyamba mopepuka mabungwe verifiable malamulo kapena munthu amalonda msonkho abwelela zatrebuemye pa leni onani akaundula kulembamo wake mlandu ndi zikalata gwero. Site anayendera ikuchitika mwachindunji mu mlandu wa bungwe lalamulo (wazamalonda).

Monga ulamuliro, madzulo a kuchoka anakonza wa macheke zovuta VAT zopelekedwa anachita desiki kafukufuku operekedwa ndi wokhoma ndi mawu VAT anagonjera iwo kulipira mtima wotsatira kusiyana kwake ndi tanthauzo lenileni la auditors msonkho pa chikalata chachikulu msonkho.

VAT, monga chitsanzo cha msonkho yozungulira, zimasonyeza mbali ziwiri yachinsinsi ndi auditors Nkhani ntchito za bizinesi: kukwaniritsa msonkho likulu lawo ku VAT ndi ntchito bwino ndi msonkho amachotsera nkhaniyi.

Analysis kugula katundu pa kafukufuku VAT

Pamene khama, choyamba mosamala kufufuzidwa kupezeka kwa zikalata yaikulu sapulaya. Ponena sapulaya Kuchilingalira anapereka katundu mu m'munsi msonkho ndi deduction (anatsimikiza malinga ndi nkhani chiwerengero 171-173 ya Russian Federation Tax Code) akhoza n'komwe yekha akamaziwononga. Choyambirira chikalata ayenera kupezeka - inivoyisi kwa katundu, kuti adzalandiridwa ndi mlandu ngongole ndinapatsidwa iye opaleshoni amamasulidwa ku yoyenera malipoti msonkho nthawi (kunena za lolingana kulengeza msonkho).

Chitsanzo cha malipiro amenewa kubwerera kwa kuchuluka owonjezera VAT kwenikweni malipiro ena a Tax Code ndi zinthu zotsatirazi: buku kusindikiza kampani akugula pepala ndi inki pamene akulipira msonkho wa 18%, koma atamaliza malonda mankhwala (mabuku) msonkho pa 10%. Kuchokera pa kuchuluka pamwamba wa msonkho owonjezera pa ogulidwa ndi kalata ndi kapezi pa msonkho kwa mabuku - zili m'gulu la deduction msonkho.

Analysis wa kugulitsa katundu pansi pa kafukufuku VAT

Sale katundu ali inamva pamaziko a ma invoice wopelekedwa, mankhwala verifiable malamulo chilli, ndi malonda ake a magazini (mndandanda Consolidated akaundula msonkho, ndipo mfundo zolembedwa Nawonso achichepere kubweranso msonkho).

Kuyeza kumeneku zikukhudza kugwilizana wa akaundula mlandu pa mbali ya m'midzi sapulaya ndi kampani ndipo anapezazo ndi anthu mlandu. Pankhaniyi, mabuku yachiwiri ya ma invoice wopelekedwa ayenera Ufumuyo magazini ya.

Sitipereka msonkho VAT anatsimikiza pamaziko a ntchito sanali chidude (kwa yobereka wachina chilichonse ayenera kukhala mawerengedwe yoyenera kutengerapo banki - pa nkhani panopa ogwira ntchito kapena kwa ndalama ya - mu ndalama). Choncho limatchula pofuna zotheka kuti abwerere kampani kuti VAT pa wotuluka pafupifupi kulibeko.

Akuluakulu msonkho kufufuzidwa ntchito ya K-Nkhani 201 01 610 ndi K-Nkhani 201 04 610. Ngati palibe inivoyisi zogulitsa a katundu (ntchito), izo ikuchitika ndi kafukufuku kauntala msonkho mu nkhani za mabungwe alamulo la counterparty lapansi. Ngati palibe - ndikupeleka ndi fictitious, koma ndi upandu zachuma. Pa nthawi yomweyo limatisonyeza kuti mumve kukonzekera ndi kulembetsa kwa ma invoice wopelekedwa. Kusankha-atali macheke amaikidwa ndi makontena lalikulu lomwe ma invoice wopelekedwa zilipo.

zolakwa CHITSANZO msonkho pamene kugulitsa katundu

Kupereka ogwira ntchito ayenera woyenera malamulo mgwirizano kapangidwe thandizo. The nkhawa ndi kukhazikitsa katundu ayenera zinatigonjera ndi kuwonjezeka mu mitengo awo kuchuluka kwa VAT. zipani kuchepa akuyenera bwino chimatanthauza eni lamulo lachindunji mtengo - ndi msonkho kapena wopanda msonkho. Mgwirizanowo n'chakuti mtengo popanda VAT, zinali iye amene akutumikira m'munsi msonkho. Ndi zofunika kwambiri pangano kuonetsetsa kuchuluka kwa VAT monga mzere osiyana.

Yotsirizira ndi chifukwa chakuti malinga Art. 424 CC Russian mbali kulipira mtengo wa katundu pa mfundo mwachindunji mu mgwirizano.

Kumapeto taphunzira za VAT, ife kuona kuti ndi chifukwa chikhalidwe chonse, ndi imodzi mwa zovuta kwambiri kwa luso lake mwa misonkho wogwila mu Russia.

Excise ntchito. M'munsi msonkho

misonkho imene sitipereka latsopano la Russia (kupatula lalikulu kwambiri iwo - phindu anawonjezera msonkho) monga feduro msonkho - excise msonkho (watchulidwa mu mawonekedwe chidule - msonkho excise) ndi ntchito miyambo. Iye adawalamulira ndi magulu ena a katundu monga kugulitsa pa dera la Russia, ndipo pamene muyenda iwo podutsa malire a dziko la Russia. Lembani mu bajeti ya mabungwe alamulo ndi amalonda aliyense, ndipo opereka leni ndi ogula, T. Kwa. Iye m'gulu la mtengo wa katundu iwo kugula. Popeza kuchuluka kwa msonkho m'gulu la mtengo wa katundu, zikuonekeratu kuti msonkho mozungulira ndi ntchito excise.

Monga ulamuliro, iwo imvera magalimoto excise msonkho, mowa, dizilo, mafuta galimoto, mowa, molunjika ndi galimoto mafuta, mowa ndi mowa mankhwala, fodya.

Malinga Article 182 la Tax Code, imvera wotuluka msonkho wa kugulitsa wokhoma katundu excisable opangidwa ku Russia, chiphaso ndi lolemba mankhwala ena a mitundu kulanda katundu (ziwembu tolling), kusuntha ntchito katundu excise kunja Russia.

Zsk. 1 N. 6, Art. 182 ya Tax Code analemba chinthu chilichonse excisable kulanda ndi lolemba deta katundu ownerless mozungulira msonkho. Ndi phunziro kwa misonkho ndi kulanda katundu excisable mu ndalama mosavomerezeka amakampani.

Ndondomeko msonkho excise

Kosamugonjera ntchito excise excise katundu wolowa kutengerapo pakati mayunitsi amakampani kupanga kulanda chachikulu uziyenda mafakitale processing zina, kwambiri m'dziko miyambo ya katundu excisable ndi kukana wotsatira mokomera boma, tanthauzo katundu excisable pa doko SEZ.

Mitengo panopa ntchito excise kwa nthawi mpaka 2015 amene timapemphera nkhaniyi. 193 ya Tax Code.

Akuluakulu msonkho kuchititsa zopelekedwa cheke, ganizirani mgwirizano wokhoma ndi Mabuku counterparty pa malipiro molumikizana ndi mawu banki ya kulanda ndalama, katundu miyambo kulengeza, buku mothandiza zikalata zoyendera kusonyeza katundu wa malonda excisable kunja Russia.

Nthawi msonkho kwa kukhazikitsa mkati ndi katundu excise ndi mwezi amadutsa malire - malinga ndi Labor Code.

CHITSANZO kudziwa kuchuluka excise

zinthu koyamba: distillery popanga mowa wamphamvu ndi okhutira ethyl mowa 40%. Iwo yodziwika ndi kupanga ake mwezi buku la 500 L. mlingo msonkho apano - 210 rubles pa lita imodzi ya anhydrous ethyl mowa. Kuchuluka kwa ntchito excise pa ethyl mowa adagula ndi 1650 rubles.

Yankho: Tax m'munsi adzakhala: 500 × 40% = 200 L.

Kuchuluka kwa ntchito excise lolingana vodika anagulitsa: 200 L × 210 = 42 rubles 000 rubles.

Kuchuluka kwa ntchito excise kulipidwa: 42 000 - 1650 = 40 350 rubles.

Pomaliza

misonkho imene sitipereka ndi fixture a dongosolo ano msonkho. Wa zinthu zofunika kwambiri ndi VAT, amene amathandiza kuchuluka wamkulu wa revenues msonkho bajeti (kwa Russian 33-35%). Tikumbukenso kuti mlingo msonkho VAT ndi kuwalimbikitsa zofunika kwa vuto la zachuma. N'zosadabwitsa kuti pa kuthekera chuma dziko, kuyambira 1992, mlingo VAT mu Russia anagwa kuchokera 28% 18%.

Onani kuti msonkho excise - msonkho mozungulira, koma zenizeni. Ngakhale kuti dongosolo la udzakwaniritsidwa chiwerengero ang'onoang'ono a ndalama msonkho kuposa VAT, koma mitengo yake ndi chizindikiro cha maganizo boma m'kalasimo pakati.