Misonkho - ndi chiyani ichi? Zinthu misonkho

Lililonse gulu la malonda kukhazikitsa ntchito polimbana ndi mchitidwe msonkho. Choncho ntchito bwino si mosemphana ndi chilamulo applicable, muyenera bwinobwino osati akamanena za lingaliro ili, komanso kuti munthu wodziwa bwino ndondomeko ya zachuma mapulani. M'nkhani pansipa tikambirana ndizosowa dongosolo ndi ena mwa malamulo amene ayenera kutsata amalonda kulemba.

Akamanena za misonkho

anthu ochepa mukudziwa kuti misonkho - mawu wakale, limene kwenikweni ankatanthauza kale nsembe, powagwiritsa ntchito, ndipo ngakhale zofunkha pankhondoyo. Kuyambira nthawi makedzana, chuma cha boma kudzadza m'njira zosiyanasiyana, mwa njira, si nthawi zonse uweme. Nzika iliyonse wamphamvu anangouza kupereka msonkho kwa boma chifukwa chakuti iye angathe kukhala moyo iwowo ndi mabanja awo m'deralo.

Koma pa nthawi, chilungamo anthu wakula, ndipo boma yafika mfundo uweme ndi malamulo njira kubwezeretsanso chuma chawo. Chotero lerolino, misonkho - si msonkho kulimbitsa ndi bajeti boma, ndi kudzipereka amazindikira kuti mabungwe malonda. Choncho, pafupifupi aliyense wa ife akumvetsa zimene amapereka ndalama kuti thumba.

Lero, chinthu misonkho - ndi katundu aliyense ndi gawo la mtengo umene wazamalonda kapena munthu aliyense kulandira ndalama chofunika kulipira boma. Ngakhale malipiro kuvomerezedwa ntchito, nthawi zambiri, njirayi ndi zaufulu zimene zikusonyeza mkulu mlingo wa chikumbu malamulo nzika ano.

mfundo za misonkho

Misonkho - ichi lili ndi motsatira dongosolo boma mabuku, amene umagwira ntchito mwa lamulo. Motero, boma latsopano la Russia ukugwira ntchito nambala Mfundo womwe ndi kukhazikitsa zachuma:

1. Padziko lonse. Izi zikutanthauza kuti udindo kubwezeretsanso chuma cha zonse, anthu ndiponso mabungwe alamulo kuti akwaniritsa zofunikira za msonkho Code. No misonkho yotsalidwa si ndi tanthauzo.
2. Kulingana. Katundu msonkho ndi malinga ndi mphamvu iliyonse chilli ndi kumalamuliridwa ndi ubwino.
3. Kumva. Iwo anamasulira lamulo m'njira zonse, moti aliyense samalipira mukhoza kupeza okha mu Tax Code.
4. Kumbali. boma limapereka angapo malo amene munthu unkayenera kupereka cholowa cha phindu kwa Treasury.

njira misonkho

Misonkho - ndondomeko imene ndi Lamulo mfundo za boma mbali zingapo nthawi imodzi. Mmodzi wa awa ndi njira mawerengedwe a katundu msonkho pa mabungwe a zachuma. Yotsirizira ndi kusintha wochitachita mu mitengo zachuma kuti akhoza kwanthawi malingana kusintha kukula kwa m'munsi bajeti. Mu mbali iyi, misonkho misonkho - ndi ntchito za malamulo buku la Treasury. Choncho, akhoza zimachitika njira zachuma ndi izi:

• Ofanana. Izi zikutanthauza kuti pa gulu malonda chikangoperekedwa adzadziwire kuti katundu wina. Pa nthawi, pafupifupi si ntchito chifukwa chakale.
• Regressive. Yodziwika ndi kuchepa mu mlingo msonkho malinga ndi kuwonjezeka mu Nawonso achichepere Treasury. Amagwiritsidwa ntchito kawirikawiri pamene mlingo wa bajeti zimadalira kuchuluka zodziwika, ndipo osati pa mlingo wa ndalama ya anthu.
• Progressive. Machitidwe kumbuyo pa regressive, chimagwiritsidwa ntchito la Russia.
• Njila. Yodziwika ndi mtengo athyathyathya ndipo imasiyana malingana ndi mphamvu ya mlingo wa ndalama za mabungwe malonda.

mitundu ya misonkho

Cholinga kwa misonkho - ukulamulidwa kubwezeretsa chuma cha boma, kotero gulu la ndondomeko ndi chitukuko cha kuzindikira malamulo m'dziko pali mitundu yonse yatsopano milandu zachuma, amene zina ogaŵikana subtypes. Pakati pa zimenezi pali zotsatirazi:

1. Mwa njira malipiro: mwachindunji (njila kwa mlingo wa ndalama) ndi mosadziwika (anafotokoza monga surcharge pa mtengo wa katundu, lomwe lili ogula). Komanso, kuchita, ndi chosavuta dongosolo msonkho (a boma wapadera kwa mabizinesi ang'onoang'ono).
2. Pa limatchula za ntchito: ena onse (umene ndalama zolinga dziko), yeniyeni (ndi cholinga yopapatiza Kuphunzira - mwachitsanzo, pamene kupereka msonkho pa njira mafuta kugwera ndalama msewu).
3. Malinga ndi kufalitsidwa kwa mipando: pagulu (analipira mu centralized ntchito zachuma ulamuliro) ndi m'deralo (anafuna kuphimba ndalama za kwapakati pa-khalidwe).

ntchito msonkho

Misonkho - ndi limagwirira mosalekeza zikugwira ntchito kuti amachita angapo ntchito:

1. ntchito zachuma. Ndi zikuluzikulu ndipo ali mu ndondomeko ya malamulo ndi mapangidwe chuma cha boma ndalama kupititsa patsogolo yogawa awo lolondola ndi yunifolomu ndi ulemu ndi zofunikira zawo.
2. Kufalitsa ntchito. Ndiponso otchedwa chikhalidwe chifukwa amachita pakhale kufanana ntchito pakati pa zigawo zosiyana za anthu. M'mawu ena, mbali ya zopereka za mabungwe malonda mu bajeti allocated kuphimba ndalama za magulu chiopsezo cha anthu.
3. ntchito zolimbana. Iwo amakhala bwino pakati njira zachuma mwa boma, komanso ndalama kudziunjikira kudzaza mipata ndalama zina m'boma.

Mfundo yaikulu ya malamulo msonkho wa kumalo a ntchito

Pakuti wazamalonda chinthu misonkho - ndi ndalama zimene amapeza wake, choncho kuuza, monga ulamuliro, si makamaka zofunika. Pofuna kuchepetsa ndalama ndi kuthetsa kuyan'anila za malamulo kuopsa, ndi gulu malonda n'kofunika kusankha munthu wodziwa bwino mfundo msonkho. akonzedwa izi kwa njira ayenera kutsata pa kukhazikitsa ntchito.

Pa mapangidwe ake ndondomeko msonkho wa kampani chimakwirira madera awa a ntchito za bungwe lokhudza bizinesi:

• Choyamba ife tifunika kumasulila katundu zotheka katundu zachuma, ndi zambiri - ndi maganizo a bizinesi yake;
• pamene muyenera kusankha kuti muzikhala ndi tsiku lomalizira atapereka wosamalira bajeti kuti adzakhala omasuka kwambiri kuphedwa yake mwa chimango cha malamulo panopa;
• osachepera ofunika kuganiza za mavuto ndalama, komanso njira ntchito yogawa phindu ukonde (osati kusokonezedwa ndi mawu akuti, phindu pamaso msonkho - ndi mfundo zosiyana pang'ono, koma kuti m'munsimu).

Katundu msonkho wa kumalo a ntchito

Tax katundu kapena katundu monga amangoti dzina, ndi chiŵerengero cha ndalama linaperekedwa kwa gulu ogwira ntchito chuma kulemera okwana ndalama analandira malipoti nthawi. Izi mwina ndi nkhani yovuta kwambiri pakati pa amalonda chifukwa iye basi sasamala amalonda omwe akuyenerera m'Chingelezi chosavuta (setifiketi) malipiro dongosolo udindo zachuma. Maluso misonkho - dongosolo wapadera, zomwe m'malo angapo misonkho (msonkho munthu, VAT ndi udindo pa chuma), ndipo kwambiri zimatithandiza ntchito ya wazamalonda lapansi.

Koma mabungwe ena, ayenera nthawi zonse kuyan'ana chiŵerengero cha msonkho katundu wachibale revenues, mtengo wa malonda ndi mtengo okwana chuma nawo kupanga. Mu chochitika cha Molingana kwambiri a linanena bungwe ayenera amatchula kumayambiriro mfundo aluso msonkho kumalo a ntchito.

Kodi kulenga ndi njira zothandiza msonkho

Siyense kampani amafunikira amayesetsa kusintha njira msonkho. Nthawi zambiri, njirayi amangonena za mabungwe amene kulipira mu chuma cha boma oposa theka la mlingo wa anawonjezera phindu kwa mankhwala ake. Kuyambira mu nkhani iyi, osati kusiya gawo ndithu phindu ukondewo, koma mwezi chuma Muziyesetsa kupeza ya chuma ntchito. Ndipotu, phindu pamaso msonkho - uwu si kuchuluka dimensionless, ndipo ngakhale amakonda kutha izo mu kamphindi mosayembekezeka, makamaka pamene osaphunzira zachuma ndondomeko mu kumalo a ntchito.

Choncho, n'kofunika mwachikulu ganizilani mfundo anathamangitsa ndi kampani. Izi zikutanthauza kuti m'pofunika kudziwa bwino kuphatikizidwa kupanga ndalama zake, kupenda mavuto amene ali kutsutsana kwa malamulo panopa, komanso ziyenera Mkhalidwe wa kukhazikitsa njira mu kuchita, chifukwa nthawi zambiri osati kumvera zonse za zinthu zake.