Amazinga amasiko umsebenzi. Ukuhamba kwempahla ngapha komda

Ekubeni Customs Service of the Russian Federation walungiselela inxalenye ebalulekileyo kweerisithi mali eza mali federal, urhulumente uzama ukulawula ngokugcinwa nokumisela imithetho nemimiselo uqinisekiso zonke nxaxheba umsebenzi zangaphandle, kananjalo kuquka ukubala kunye nentlawulo imisebenzi namasiko nganye. Konke oku kubangela imfuneko amava kakhulu kunye nolwazi olulodwa kwinkalo yolawulo umda wonk 'ubani uya ukuwela umda iimpahla ezithile.

Uxwebhu oluphambili zolawulo, ngokwe apho iirhafu kolu iintlawulo amasiko - i Customs Code of the Customs Union, apho icandelo lesibini enikelwe ngokupheleleyo kule sihloko.

Eyona eziphambili ze

Kuqala kubalulekile ukukhumbula ukuba kukho amaqela amabini eziphambili neentlawulo - neentengo kwamanye amazwe. Ngamnye kubo ibandakanya iimfuno ezahlukeneyo yaye, ngokunjalo, amazinga imisebenzi amasiko.

kwamanye amazwe

Ngokutsho iintlawulo yangoku masiko TC TC ziquka:

• imisebenzi Ngenisa. It is a intlawulo enyanzelekileyo, nto leyo iya kuhlawuliswa ngabasemagunyeni ngamasiko xa uhambisa naziphi na iimpahla ngapha komda.
• VAT. I kufuneka ityala izama ukungenisa impahla kungena Customs Union. Kuyinto irhafu ngqo, intlawulo leyo ilawulwa kuphela isithuthi, kodwa ngumthetho serhafu amazwe ngalinye.
• Excises. Kuhlawuliswa kuzo naziphi iimveliso yokungenisa yorhwebo ukuya TC. Lo irhafu ngokungathanga ngqo kwaye ilawulwa ngendlela efanayo VAT.
• imisebenzi amasiko. Iintlawulo uwunikela ukuba kuhlawuliswa abasemagunyeni abafanelekileyo ukuze ekwenzeni imisebenzi enxulumene ukukhululwa kwempahla evela entsimini, kwakunye nokugcina zabo, okanye naziphi na ezinye izenzo TK ezithile okanye imithetho esebenzayo yamanye amazwe, NB. Uluhlu lilonke izenzo ezinokuthi zibe isiseko izinga enikwa of duty namasiko, ngalo mzuzwana evulekileyo, oko kukuthi, loo nto kuyimpumelelo, ngokusekelwe NB CC yangoku. Kwakhona, ukuba angaba, ukuqalela naziphi na izenzo ezithile zomthetho zamaQela NB ngamnye.

kwamanye amazwe

Phakathi kweli qela kubalulekile ukukhumbula ezi ngongoma zilandelayo apho imisebenzi amasiko lusekiwe:

• umsebenzi kwamanye amazwe. Eli binzana nje kubonisiwe ngezenzo zomthetho eRashiya, kodwa noko wachaza imithetho ngqo TS. Chaza oko mfanekiso kwintlawulo yokungenisa.
• imisebenzi amasiko. lo intlawulo ayikwazi ukudlula iindleko elisondeleyo iindleko ezenziwe yi-mandla ezifanelekileyo ikhomishini nasiphi na isenzo ngokunxulumene apho intlawulo amisiweyo. Ukuba lo mgaqo linokunyhashwa, ngoko ilungelo Mhlawuli lokuba ubhale isicelo ukubuya isixa, eye yahlawulwa ngokungafanelekanga, kwakunye naziphi na ezinye iimali. Inye kuphela into kubalulekile ukuphawula: isicelo kufuneka abe ubukhulu iminyaka emithathu emva kokuba le ntlawulo sele yenziwe.

ozikhethayo

irhafu eyahlukileyo ingasetyenziswa ngokunxulumene impahla ethile okanye amazwe ukuba amazwe ezisuka kwamanye amazwe kummandla Customs Union. Ukuba bokwenziwa kumazwe angaphandle ezisuka eRashiya, kulo mzekelo, isicelo sawo bekucingelwe.

Ngokuhambelana imithetho ekhoyo kolu luhlu luquka oku kulandelayo:

• Uluhlu kumazwe asakhasayo, apho eyamkelwa okuthandwayo komsebenzisi isithuthi.
• Uluhlu kumazwe ubuncinane aphuhlileyo, ezo eyamkelwa okuthandwayo komsebenzisi isithuthi.
• Uluhlu iimveliso ezivela ngaphandle mazwe, kwaye ngokunxulumene obonelela nokunikwa irhafu.

Imvelaphi kweempahla kumiselwa ngokungqinelana nemigaqo ezivunyiweyo yesiVumelwano phakathi oorhulumente Belarus, Kazakhstan naseRashiya ngo-2008.

Into ekufuneka uyazi?

Ukuba ngaba cinga ukuthunyelwa kwempahla evela eRashiya, izinga isiseko of duty ngamasiko ixabiso kumGaqo-ETT ngoku, yaye usetyenziswa nayiphi na impahla 130 okusila, leyo neRashiya urhulumente elihle ngengqiqo yezopolitiko neyezorhwebo. Umlinganiselo akukhethayo 75% of baseline ETT oko usebenza iimveliso ziveliswa ithi ezahlukeneyo 103. Zalisa ukungabikho emsebenzini elungiselelwe uluhlu ethile kwempahla ezikhethwayo, ezo ukuya kummandla Russian Federation of kumazwe 49 ziqukwe kuluhlu lamazwe angaphuhle.

Qondo liphezulu kangangoko we-200% yentlawulo amasiko esisiseko, yaye usetyenziswa ngokunxulumene impahla ezo ithi ngalo Russia ayikho kwimowudi NLR, okanye ukuba imveliso ibe ngemvelaphi engaziwayo.

Lo mthetho yangoku kwakhona uthi amazwe, kunye ne-Russia ukwenza kurhwebelano lwendawo elisimahla, kufuneka zihlawulwe yokungenisa umsebenzi, ukuba uza ukuze athwale impahla yabo waya kummandla we-Russian Federation, kwaye kwezinye iimeko, kwiindidi ezithile iimveliso yorhwebo quotas lweerhafu ezithile ezimiselwe .

Phantsi quota uluhlu lwamaxabiso onikwe sokuwanyusa umlinganiselo sokungenisa eRashiya yeendidi ezahlukeneyo iimveliso zolimo avela kumazwe wesithathu. Ukuba imiselwe ku imveliso ethile yorhwebo, xa phantsi kwempahla ihlawulwe yokungenisa, kodwa wabonisa ligcuntswana kuphela le mveliso, nto leyo basebenze le ntengo.

Kweli lizwe, abo zifakiwe kwindawo yorhwebo free, musa ukuba impembelelo ebalulekileyo okanye ukukwazi yokuququzelela amanyathelo athathiweyo ngokuphathelele lokuwisa imisebenzi kunye neminye imilinganiselo ummiselo yorhwebo langaphandle kunye namazwe angaphandle.

quotas

Imisebenzi namagunya ngamasiko zinika ukuchongwa xa uzama yokungenisa ezinjalo iimveliso apho ibekwe Izabelo lweerhafu. Ngokwazo, zisetyenziswa njengenyathelo lolawulo ngapha intsingiselo eRashiya yeendidi ezahlukeneyo iimveliso zolimo eziveliswa kumazwe wesithathu, yaye zilawulwa kuphela kangangexesha elithile, ngokwandisa uluhlu kwempahla ezivunyiweyo yi kwiKomishoni i-Customs Union okanye urhulumente Russian.

Quotas zichazwe ngokunxulumene izinto ezithile iimpahla zombini ixabiso kunye umthamo. Kamva, zisasazwe kubo bonke abathathi-nxaxheba zemisebenzi yorhwebo lwangaphandle TS kunye Russian Federation, yaye emva koko, xa kuyimfuneko, nazo ukwabiwa phakathi kwamazwe lesithathu. Ukusasazwa imiqulu quota ngasentla phakathi kwabo bonke abathathi-nxaxheba ngokomlinganiselo RF VEZH wasebenzisa quota okanye isekelwe kwindlela kukhuphiswano.

Umthetho ngoku elawula imisebenzi esisiseko koogunyaziwe namasiko, echaza ukuba Izabelo izinga lwamaxabiso ngaphandle azimisele ngokuthobela yokungenisa. Bona ezifakwe kwithuba elikhankanyiweyo ngokucacileyo kwexesha malunga uluhlu ezithile iimveliso kunye izixa ezithile, ebonelela ebhatalwa ngexabiso. Ngokuqaliswa kwezi zibonelelo yoRhulumente Russian Federation amazinga imisebenzi amasiko ngaphandle kuyathotywa, kwaye ngokubanzi ukuba weyele ngokunxulumene nezibonelelo ezahlukeneyo zendalo, ezifana hydrocarbon, iinkuni kunye nezakhi.

Kubalulekile ukuphawula ukuba iinzuzo ezahlukeneyo onokukhetha kuzo ezinxulumene kwintlawulo yeefizi ayiyi kusebenza imbuyekezo, okanye ezizodwa anti-nokulahlwa nje iintlobo ezikhethekileyo azisebenzi kubo.

iinzuzo

Mu kuya kwa nshita ozikhethayo abathanga ukubonelela umlinganiswa wena kwaye zisetyenziswa nokuba kweliphi ilizwe elithile zavelisa iimveliso zingathengiswa. irhafu lingasebenza impahla elizweni okanye ukunciphisa amazinga imisebenzi amasiko kumazwe angaphandle, kwaye umbuzo yabo eziqhitsini ibhekisela ukugcina isithuthi akukho nto apho amaqela ezithile iimpahla iyasetyenziswa.

Rates kunye nendlela

Ukuze ikwazi ukubonisa ngokuchanekileyo ukuba isixa sentlawulo, kufuneka zibe ziwahlaziyile ulwazi oluchanekileyo malunga noku kulandelayo:

• Zinikwa ukuba amazinga isiseko imisebenzi namasiko, iirhafu, VAT kunye nemisebenzi zokuthumela iimpahla enambuzelayo ngapha komda, ngokungqinelana nomgaqo echazwe yorhwebo nokuhlelwa wayo umsebenzi zangaphandle.
• Njengokuba umsebenzi okhethekileyo rate: anti-inkunkuma, ngamaxesha athile, imbuyekezo, okukhethekile, okukhethekile, ukhuseleko, quota kwiintlobo ezithile kwezimpahla ngaphaya umda.
• Ziziphi iindlela kunye nemithetho elawula ixabiso amasiko Rhweba ngaphakathi no Rhweba kwempahla ezahlukahlukeneyo.
• Sebenzisa ifomula ukubala, nto leyo ichaza ukuba amazinga imisebenzi amasiko, kwakunye izixa-mali zizonke ehlawulwa iifizi.
• Iimpawu omele sikhokelo zolawulo, ngokwe apho ukuphunyezwa ngongoma zingentla.

imali yemirhumo

imisebenzi Import, leyo ukubeka amasiko eMoscow kunye namanye amaqumrhu ezifana ezivunyiweyo ngokungqinelana kunye nezigqibo zeBhodi ye ECE, kodwa kumazwe unako kusetwa kuphela yi-Government. Le zangaphambili kubalwa ngokususela UMTS - irhafu igumbi ezizodwa, apho imisebenzi yokungenisa ngokunxulumene kwiimveliso elizweni waya kummandla NB na ilizwe wesithathu. Le khowudi systematized ngokungqinelana ngokupheleleyo kunye HS eEC, emva kokuba sele isebenzisa amasiko eMoscow kunye namanye amaziko.

Ukumiselwa imisebenzi kumazwe angaphandle lwenziwa ngokuhambelana iirhafu ezivunyweyo ngesiGqibo likaRhulumente Russian №754 ukusuka 30.02.13. Imali iyonke yeefizi ixhomekeke iirhafu kunye ixabiso elipheleleyo iimpahla.

iintlobo yokubheja

Ukungqinelana nomthetho ngoku kumi iintlobo ezintathu ezingundoqo, nto leyo iquka imisebenzi yokungenisa okanye kumazwe - ngqo, ad valorem nezidibeneyo. Ngokusekelwe kule, sele Ukhethe indlela ethile yokubala imisebenzi yokugqibela.

ethile

It ingafakwa akwiidola okanye Euros ngokunxulumene umthamo ethile, ubunzima, indawo okanye inani elipheleleyo lempahla. Ngamanye amazwi, kule meko iindleko imisebenzi abakhethwa ngokwesikhokelo ubunjalo bomzimba imveliso, kunye noluhlu lwezi mpawu livulekile ngamaxesha onke.

Ifomula esetyenzisiweyo ukubala umsebenzi, imi ngolu hlobo lulandelayo: STP = SPhKVhFH apho:

• -STP - inani lilonke umsebenzi amasiko.
• SP - umlinganiselo nganye kwiyunithi ubalo, ochazwa imali yelinye ilizwe.
• HP - course ekhethiweyo imali yelinye ilizwe, eyasekwa yi-Central Bank of Russia ngexesha lokubhaliswa sibhengezo.

ad valorem

imisebenzi Amasiko eRashiya kubandakanya ukusetyenziswa valorem ad njengepesenti ixeliweyo iindleko zokuvelisa, kwaye inokuba nomahluko neentengo kwamanye amazwe.

Ixabiso kwamanye amazwe ngalo mzuzu emiselwe yi isigqibo yangoku loRhulumente Russian №191, njengako leyo ichaza imigaqo esisiseko yokuqingqa ixabiso amasiko elipheleleyo iimveliso, ekuthumeleni ngaphandle Russian Federation.

Iindleko Ngenisa zicwangciswa ngokungqinelana iindlela amathandathu ezahlukeneyo ekhankanywe kwimvumelwano ikhankanywe ngasentla ka-2008, nto leyo kumiselwa ixabiso amasiko kwempahla ethwele nje emdeni kwisithuthi, kwakunye kwisahluko 8 CC NB.

kwi ad izinga valorem ibalwa yi nemisebenzi ndlela ilandelayo kwimpahla:

STP = SPhTS apho:

• -STP - inani lilonke irhafu.
• JV - ukuseta izinga umsebenzi.
• TC - ixabiso amasiko lokugqibela yempahla.

kuhlanganiswa

Nanjengoko igama layo lixela, intlawulo imisebenzi namasiko ngesantya edityanisiweyo inika indibanisela iindlela zimbini zikhankanywe apha ngasentla. Okt ad izinga valorem lifakiwe ixabiso elithile elimisiweyo, ngoko ke mda lincinane ibekwe.

za uhambisa

iifizi ezilolu hlobo kuhlawuliswa ngamaqumrhu ahlukeneyo amazwe Customs Union, nokuba umgangatho lo msebenzi. Ezi ziquka oku kulandelayo:

• Special. Yokuba ngaphezu isithintelo kwaye ziyilelwe ukuba ukukhusela imarike yorhwebo evela phesheya ngokugqithiseleyo. Umgaqo esisiseko imisebenzi enjalo kubandakanya ukucaza kunyuke ukuya iqela elithile yemveliso xa kuthelekiswa nomgangatho.
• Anti-izibi. Isetyenziswa ukuba iindleko zemveliso kwinqanaba zazo kweli lizwe amazwe. Ezi ntlawulo zisetyenziswa kuphela xa umahluko nefuthe elibi imveliso yasekhaya imveliso efanayo.
• Yembuyekezo. Ngaba icala ukongeza umgangatho ukwenzela ukunciphisa ukhuphiswano iimveliso ezahlukeneyo elizweni, nto leyo eya kuthengiswa kwimarike yesizwe.
• Ngamaxesha athile onyaka. imithetho ekhoyo siqwalasela imisebenzi enjalo kwiSiqendu 6 uMthetho "Kwi Customs lwamaXabiso", nto leyo ithi ukuba ziya kubhalwa isithuba esingadlulanga kwiinyanga ezintandathu kwaye licwangciswe ngendlela eya kuqinisekisa ulawulo nokusebenza kwemveliso kumazwe angaphandle. Uluhlu zizonke kwempahla, kwakunye namazinga athile imisebenzi yamaxesha phezu kwabo, ubalo ifomula nendlela zentlawulo evunyiweyo kuphela nguRhulumente. Eyona uphawu kwezi iintlawulelo ukuba izakusetyenziswa endaweni iirhafu esekwe yi-ETT.

Lo mthetho yangoku kwakhona uthetha malunga nemisebenzi enxulumene nengxaki yokuba ukusetyenziswa kwazo, kwaye masikhokelwe inye: ongenisa ezibangela umonakalo omkhulu okanye ukukoyikisa iintlobo umonakalo omnye okanye omnye candelo loqoqosho lwesizwe, nto leyo eye zibalwe kwikhosi zokuphanda okhethekileyo. Zembuyekezo, okanye ezizodwa imisebenzi anti-inkunkuma kuzithwalisa ngokunxulumene imisebenzi amasiko, kwaye ifakwe ngokungqinelana kunye nezigqibo zeBhodi ye ECE.

Ukuba umntu owayezama ukwenza ngapha komda iimpahla ezithile akuthethi ukwenza intlawulo imbuyekezo, umsebenzi zokuzikhusela anti-inkunkuma, ukuba uxhomekeke ukuba uxanduva lolawulo. Kubalulekile ukuphawula ukuba lo mkhwa ulamlo ngoku sele kufumaneka ezininzi, xa abameli kwicandelo labucala bakwazi ukuphumelela imbambano emalunga wihi ukufakelwa ezithile amanyathelo anti-inkunkuma ngokunxulumene nempahla zabo.

Ukuhlalutya umthetho ekhoyo kunye neempawu zayo, akuyi kuwuhlambela nayiphi na imithetho ngenxa yokungazi lwemiba ethile, yaye ukuba kuyimfuneko, ngokulula akwazi ukulwela amalungelo abo emsebenzini okanye iinkundla.