Pamene msonkho komanso zolipira nkhani RF zimayikidwa mu zotsatira ndipo adzakhala sakhalanso?

Ndondomeko kukhazikitsidwa, kusinthidwa ndi Kulipira msonkho komanso zolipira anatsimikiza ndi limba apamwamba mphamvu woimira dziko. Malamulo kuwerengetsa ndalama ndi milandu analembedwa Tax Code. The Code Ikufotokozanso malingaliro zikuluzikulu ndi mawu amene amagwirizana ndi dongosolo la misonkho levies latsopano la Russia. Taganizirani akuluakulu nkhaniyi.

General maonekedwe a dongosolo msonkho

Akuupereka mu Dec. 2 NC. Kachitidwe ka misonkho ndipo levies latsopano la Russia ndi ya malipiro lamulo, amene oletsa dziko ndi malamulo ena. Zopereka anapangidwa mwa mabungwe alamulo ndi mzika. Tax ndi ufulu, aliyense ndi kuvomerezedwa malipiro adali ndi anthu ndiponso mabungwe mu mawonekedwe a ntchito ndalama za thupi iwo ndi lamanja la kasamalidwe ntchito, umwini kapena kasamalidwe zachuma. zoperekazo ntchito ndalama ntchito za mabungwe a mphamvu. Monga chopereka cha zochita kuvomerezedwa amalipiritsa kuti wapatsidwa kwa anthu ndi mabizinesi kupereka ntchito chokhudza zochita zawo malamulo udindo akuluakulu. Mu mndandanda wa misonkhano, yapakati zina zotere, zimaphatikizapo mphatso ya kwa ufulu ndi kupatsidwa kwa ziphatso (alola).

Concept ndi mitundu ya msonkho komanso zolipira latsopano la Russia

Akuyembekeza malipiro Amawapatsa yekha malinga ndi chakudya cha Tax Code. chindapusa Federal ndi misonkho anakhazikitsa m'dziko lonselo, kupatulapo ngati tasonyeza atathana malamulo. Iwo ndi ochokera kwa ndalama za magulu. Ku Russia anakhazikitsa misonkho zotsatirazi ndi chindapusa:

1. Kwathunthu kulowa bajeti boma. Mwachitsanzo, VAT.
2. Zolimbana opindulitsa mbali. Kachitidwe ka misonkho levies latsopano la Russia amapereka kusokonekera kwa ndalama analandira kuchokera amakhoma misonkho kuti bajeti boma kwa ndalama ya milingo ina. Zikuphatikizapo misonkho excise, msonkho munthu, amachotsera kwa phindu, ndi zina zotero.
3. Ndipo ndi cholinga cha kubwera ku maziko. zopelekazi amatamanda bajeti boma.

Misonkho ndi levies latsopano la Russia ali m'magulumagulu mndandanda:

1. VAT.
2. Tax pa m'zigawo mchere.
3. Excises.
4. Madzi msonkho.
5. Ayenela.
6. Fizi ntchito zachilengedwe ndipo zinthu kwachilengedwenso madzi.
7. DZENJE.
8. Tax pa phindu la antchito omwe siaboma.
9. Sitampu ntchito.

The Code amapereka kwa ankhanza wapadera mu amene amalowerera misonkho kuti palibe mu Tax Code.

Chofunikanso

Zotsatira za zochita malamulo msonkho mu nthawi si nthawi zambiri. Komabe, zikalata ndi tsiku lothera yeniyeni. Nthawi chakudya cha Code ndi malangizo ena yantchito, kudzudzulidwa, wodzilemekeza. Tikumbukenso kuti, malinga ndi Art. 3 Chilamulo Federal lolamulira malamulo a referendum pokambirana anthu sangathe kubweretsa zokhudza nkhani za kukhazikitsidwa, Kulipira, malipiro kusintha ndi cholinga feduro msonkho. Izi zikutanthauza kuti m'munda wa misonkho ndikoletsedwa ntchito limagwirira wa demokalase mwachindunji.

mfundo misonkho

Direct Kutolere ndi wolipira msonkho kapena kusonkhana poyambirira pa ziwiri zogwirizana ndipo zotsatizana malamulo njira: kukhazikitsidwa ndi makonzedwe. Iwo amatchula kuthekera malamulo a kupatuka ndalama malinga ndi chakudya cha Tax Code. Kukhazikitsa msonkho chimapanga kuvomereza chikalata normative, amene amaona zenizeni kuvomerezedwa malipiro. njirayi ndi mtundu wa mfundo kulenga malamulo amachotsera. Timatha kudziwa boma ndi dera lawo malipiro (msonkho komanso zolipira nkhani RF). Analowa milandu dera pamaziko a Chilamulo Federal ndi malangizo amawatenga boma malo.

zofunikira

Tikumbukenso kuti kukhazikitsa msonkho sizikutanthauza kuti icho. Pa amachotsera ndondomeko chofunika zinthu kuyesetsa. Zikuphatikizapo, makamaka, monga:

• sakugwirizana;
• mlingo;
• nthawi;
• Malamulo ndiponso mfundo za malipiro ndi zina zotero.

mwendo yachiwiri

msonkho A chimapanga kuvomereza chikalata normative, omwe amakhazikitsa udindo mwachindunji kuchita malipiro ake. Ndi deduction yeniyeni angakhale ikuchitika, izo ziyenera kukhala zotsimikizika. Izi zikutanthauza kuti thupi nthumwi amapereka ndalama kupatuka, akuitana zinthu kwa misonkho. Pambuyo pake amasonyeza udindo samalipira kugwira amachotsera kuvomerezedwa. Kuti kuwunikira masitepe enshrined mu Art. 1 ndi NK 2.

Kutha kwa maudindo

The Tax Code amapereka chiyembekezo chakuti ya msonkho. Ndi kuchotsa nawuza chowasiyanitsa ake kwa kuchuluka kwa misonkho. Zimene zimagwiridwa malinga ndi malamulo amawatenga thupi womuimira. Chiyembekezo chakuti za msonkho angakhalenso makonzedwe pa lotha kwa bukuli chomwe analowa (ngati yotsirizira anali chiletso yoyenera).

malipiro Local

Misonkho ndi mitengo nkhani RF tikuuzidwa akamaziwononga:

1. Malipiro operekedwa mu Tax Code.
2. Tanthauzo mbali zonse chofunika kwa misonkho.

Malipiro phunziro kwa amachotsera dera lonse la dziko kadzaganiziridwa ndi thupi womuimira. Mutu lolingana NK atathana zinthu zolepheretsa opereka yeniyeni zotsimikizika. Misonkho ndi mitengo nkhani RF tikuuzidwa mu magawo 2:

1. Mu gawo loyamba apamwamba woimira thupi la amakhoma misonkho ndi kuthandauza zofunikira kwa misonkho. Mfundozi adalowa Tax Code. Pakuti mitengo ndi mawu a ndalama ndi malamulo waukulu ndi malire enieni.
2. Mu ndime yachiwiri ndiyo Kupititsa woimira thupi malinga ndi mutu NK mitengo yeniyeni ndi nthawi zopereka kuvomerezedwa.

Zofanana ndi mmene msonkho komanso zolipira ofunitsitsa ndi nzika za la Russia, anayambitsa malipiro zoweta.

nuance

Mawu oyamba a misonkho boma wapangidwa imodzi ndi kukhazikitsidwa awo. Kwa azimayi Kupititsa anatsimikiza lamulo lina. Misonkho ndi mitengo nkhani RF tikuuzidwa ndi kulowa mu mphamvu ya chikalata normative amawatenga thupi woimira unit ziwalo utsogoleri. Ndi iye amene amakhazikitsa udindo wa amakhoma misonkho kuchita malipiro kwa bajeti.

Mitundu ya malipiro Kupititsa

Misonkho ndi mitengo nkhani RF tikuuzidwa malamulo, osati malinga ndi Tax Code. Akamaona matupi nthumwi mayunitsi utsogoleri ndi amodzi:

1. Terms ndi malamulo a deduction.
2. Bids.

zinthu zina za misonkho anafotokozedwa mu Tax Code. Komanso, matupi nthumwi adzakhala lakuti kukhazikitsa zolimbikitsa msonkho, ndondomeko ndi zifukwa ntchito yawo. Ndi malipiro Kupititsa mokakamizidwa monga malipiro:

1. Ndi chuma amakampani.
2. Ndi zoyendera.
3. Ndi njuga.

chinthu misonkho

Monga ikuimira mabungwe m'dera losasuntha ndi makina katundu. Kwa iye, mwa zina, monga chuma kukutsimikizira kuti akhala anasamutsa ntchito osakhalitsa, chuma, zipangizo kapena kasamaliridwe kakatundu, komanso anapangidwa kwa kugwilira olowa. Mundawu ayenera kumwedwa nkhani pa pepala bwino yogwira ntchito molingana ndi malamulo a mlandu. Makampani akunja kuti ntchito mu dziko kupyolera mu utumwi wawo mpaka kalekale, chinthu misonkho mokomera losasuntha ndi makina katundu anazindikira monga chuma lokhazikika.

Features cha lamulo malamulo

Limagwirira limene kusamalira dongosolo msonkho latsopano la Russia, amachita ngati osiyanasiyana wapadera zipangizo malamulo. Iwo amachitika sasinthasintha, ndipo amathandiza kuti kulimbana ndi zopinga zomwe anakumana pa njira zosoŵa za gulu ubale malamulo. Cholinga cha lamulo msonkho akutumikira kuonetsetsa kayendedwe ka chidwi kupezeka kwa zisudzo ndi mfundo zosiyana. mfundo zake kutumikira malangizo mapangidwe ndondomeko anthu m'munda wa misonkho. Ali ndi mbali yofunika yazamalamulo. Ichi ndi chifukwa chakuti zinthu zonse za malangizo imene atathana msonkho komanso zolipira nkhani RF, komanso zopereka ndalama boma, ayenera akuyendera malinga ndi njira zofunika ophatikizidwa mu Tax Code.

mfundo

Tax dongosolo ukugwira ntchito motsogozedwa anayamba. Iwo amatumikira chifukwa cha lamulo zogwirizana malamulo. Mfundo zikuluzikulu za msonkho monga:

1. Padziko lonse, chilungamo ndi kufanana kwa misonkho. Mfundo imeneyi imasonyeza lamanja la aliyense ubale msonkho mu kuteteza zofuna zawo mwa malamulo akufotokozera malamulo. Munthu aliyense chofunika kuti apereke anauyamba Tax Code. Pa nthawi yomweyo, kaya kukula awo, magulu okhudzidwa ayenera ufulu wofanana ndi ntchito.
2. Kamodzi. Mfundo Zimenezi zikutanthauza kuti chinthu chomwecho ndi kusamalira mtundu umodzi wokha wa msonkho, umene umene kamodzi kwa nthawi yeniyeni.
3. Concessionality. Mfundo imeneyi zosonyeza kuti malamulo chilamulo wokhazikitsa amakhoma misonkho ena mpumulo m'dera la misonkho.
4. Economic bwino. Kudziwa zopereka kuvomerezedwa ayenera kumwedwa nkhani luso lenileni la munthu wosonyeza iwo.
5. Akana zotsatira retroactive lamulo. Malamulo oti anasintha kuchuluka kwa ndalama sangathe ntchito ubale limene linabuka isanafike umwana awo.
6. Non-yotsalidwa misonkho. Mfundo imeneyi loletsa kugwiritsa ntchito chindapusa komanso misonkho malamulo osiyana pamaziko a mitundu, maganizo, ndale, zachiwerewere, dziko, fuko ndi ena kusiyana pakati pa anthu.

ubale malamulo

Kulumikiza anakhazikitsa dongosolo la msonkho komanso zolipira Akuluakulu a ku Russia ndi malamulo ndi malamulo a mogwirizana chikhalidwe. Iwo kuwuka mu njira zosiyanasiyana. Yotsirizira Ndipotu, monga kukhazikitsidwa, boma milandu Kulipira ndi misonkho, komanso polojekiti kugwilizana ndi makonzedwe a NK ndi kuyimbidwa kwa anthu amene amaphwanya iwo. Ophunzira asapita akuupereka ufulu ndi ndi maudindo zokhudza ndondomeko misonkho. ankachita izi:

1. Kupezeka mu ndondomeko onse kukhazikitsidwa ndi magulu azimayi bajeti kuvomerezedwa.
2. Ali ndi chandamale lathu. Dongosolo msonkho umamumvera ntchito yeniyeni - kukhazikitsidwa ndi kutolera ndalama.
3. Iwo yokhala kumatanthauza. Tax malamulo lamulo kupereka limasonyeza yeniyeni kukhala pakati ena mwa magulu.
4. Amapereka njira ya boma kukakamiza. Mu nkhani ya kuphwanya malamulo zoyendetsera misonkho dera, zikuoneka yankho ku limagwirira atetezeke.

Mugone Tax amadziŵika dongosolo zovuta. Iwo anaulula kudzera siyana monga:

1. Grounds ubwenzi.
2. Chinthu ndi mutu.
3. Ntchito ndi ufulu wa ophunzira.

Gawo

Mugone msonkho angakhale substantive ndi procedural. Mu ntchito yoyamba Kwalamulidwa ndi ufulu zochokera kulandira ena katundu wolemera. Mugone Procedural ndi chifukwa malamulo a boma. Iwo amapereka kwa kayendetsedwe, kukonza mndandanda wa zinthu zimene saloledwa kuti gulu liyenera malamulo, deadlines, etc. ubwenzi The procedural Zikatero, ogaŵikana alonda zolimbana ndi chitetezo.

Woyamba umalimbana streamlining, kuphatikiza ndi chitukuko ubale chikhalidwe, ndi chibadwa zakuthupi. ubale zolimbana anawagawira pa wachibale ndipo mtheradi, kungokhala chete ndi akuchitachita. Recent kusonyeza mphamvu ya lamulo msonkho. maganizo chabe anapanga malinga ndi malamulo oletsa ndi upravomachivayuschimi. mogwirizana mtheradi payekha payekha yekha mu kulemekeza munthu amene ali ndi ufulu amafuna (boma, mwachitsanzo). Chiŵerengero wachibale aliyense payekha payekha bwino. Mu Mwanjira imeneyi unathandiza nkhani amatsutsa ophunzira yeniyeni ndi akonzedwa ena a maudindo malamulo.

Kulunjika ubale

Tax mgwirizano anapereka boma chitetezo. Iwo anapanga m'dera la misonkho. Mugone msonkho ndi anthu. Iwo unali pakati pa anthu osiyana (achilengedwe kapena malamulo). Mugone msonkho malamulo ndi zimachitika yekha m'munda wa misonkho. Ulalo mamembala malamulo amaperekedwa kudzera osakaniza ufulu ndi udindo wawo.

mipata zotengera malingaliridwe a anthu wakuti. Iwo m'chiyanjano monga Mwachitsanzo, ulamuliro thupi ndi moyenera, ndi mphamvu. Samalipira poyerekezera malamulo amachita monga munthu ndi udindo. Iye ali kukonza kuti boma yeniyeni zochita mwalamulo okhudzidwa (msonkho, mwachitsanzo). ntchito samalipira ndi chingakhale mu kupewa kuchita kanthu (kuti asaswe ponseponse, mwachitsanzo).