Art. 78 Code Tax. Credit okanye imbuyiselo egqithisileyo iirhafu, iintlawuliso, iifayini, izohlwayo

Le Code Irhafu ubonelela iinkqubo phantsi apho abantu abangahlawuliyo abo okanye ezinye iintlawulo uyakubuyela loo mali ndibhatalwe lwabiwo-mali okanye urhulumente ngokungaphaya. Ukuphunyezwa kwale lungelo kufuneka kwenziwe ngokungqinelana kunye namalungiselelo amanqaku athile yeKhowudi Tax, ngokukodwa, 78 no 79. I lokuqala ilawula ukubuyiswa berhafu kwaye ukulinganisa ngokuchasene neentlawulo zangoku zemirhumo egqithisileyo. Isakhiwo eli nqaku sibonisa ukuba ummiselo kunokuba eneenkcukacha ngemisebenzi ezifanelekileyo i-Federal Tax Service. Inqaku lesibini ikhankanya imali yerhafu algorithm, awafika ngokungaphaya. Zeziphi ezi nkcukacha nkqubo zikhankanywe? Indlela berhafu ukuba basebenzise ilungelo labo imbuyiselo iintlawuliso okanye ukuseta-off?

Ukubekwa Inqaku 78

Art. 78 Code Irhafu - umthombo, nto leyo kulawulwa yi-nkqubo iseti-off okanye imbuyiselo esemthethweni iirhafu kunye nezinye iintlawulo-mali, ukuba ndibhatalwe ngendlela enye okanye elinye iqumrhu - ngummi okanye umbutho. ukuze kwakheke meko efanayo, ukuba werhafu ububalile irhafu ngaphezu efunekayo okanye eneneni adweliswe imali yohlahlo lwabiwo-mali esingaphezulu into efunekayo ukuze wenze. Iza kuba luncedo ukufunda isakhiwo senqaku. 78 Code Tax on izinto ngokwahlukileyo.

isigaba 1

Le elementi inqaku yeKhowudi Tax iquka amalungiselelo kuqinisekiswe ukuba imali ezingaphezu lwerhafu ukuba ukulinganisa amatyala yangoku yomntu okanye umbutho kwi liabilities mali lwangoku, lokuhlawula angahlawulwanga kwezinye iirhafu, kwakunye kumatyala kwi fayini kunye nezohlwayo okanye wabuyela inxaxheba ukuze ilawulwa yi kwinqaku efanelekileyo Code Tax. Phambi zobugcisa. 78 para. 1 of Code berhafu ithi ukuba iseti-off rhafu surplus federal, yengingqi kunye kamasipala kunye nezohlwayo kubo oluqhutywa unxulumano kunye neentlobo efanayo nezibophelelo mali.

isigaba 2

Isiqendu sesibini inqaku yeKhowudi Tax iqulethe imiqathango phantsi ezimisa-off okanye imbuyiselo kwerhafu kwemfuneko kufuneka kwenziwe indawo Federal Tax Service of ndawo wobhaliso yeyunithi Mhlawuli, ngaphandle kokuba eminye imithetho zingafakwanga kwi-Code Tax. Mhlathi lwezobuGcisa. 78 ikwaquka indawo apho, ngokubanzi, abuyele iintlawulo zenziwa ngaphandle kokuya umdla.

umba 3

Le kumhlathi ilandelayo nqaku iquka amalungiselelo apho Federal Tax weNkonzo ukunxibelelana Mhlawuli nayiphi na amatyala egqithisileyo iirhafu ezithile kunye neemali zayo ungadlulanga owe phezu ekupheleni kweentsuku ezili-10 emva kokufunyanwa yokutshintshelwa ezingeyomfuneko. Ukuba abasemagunyeni irhafu abaqinisekanga ukuba egqithisileyo loyiswa wenziwe, kodwa kubonisa ukuba kusenokuba, ikwenzela werhafu ukwenza yokuqinisekisa ehlanganyelwayo indices ebalwe ukuba iintlawulo zichaphazelekayo.

umba 4

Mhlathi lwezobuGcisa. 78 umisela ukuba werhafu kufuneka angenise isicelo esibhaliweyo irhafu zokuqonda i-ekunene esivakalayo egqithisileyo njengengeniso nxamnye liabilities yangoku. Olu xwebhu malungeniswe nge-elektroniki - ngaphandle ukuba isayinwe ngakumbi Utyikityo ofanelekayo ngekhompyutha, okanye nge-akhawunti ngekhompyutha werhafu. Isigqibo malunga inxenye lokufunda ezigqithisileyo zerhafu zaqalisa Federal Tax Service ungadlulanga kwexesha wokuphelelwa umda leentsuku ezili-10 emva kokuba arhente ziya kufumana isicelo efanelekileyo evela ummi okanye umbutho, okanye ukusukela kumhla wokutyikitywa i-Federal Tax Service kunye nesiqinisekiso Mhlawuli engqina ukuphunyezwa yokuqinisekisa kunye kwintlawulo yeefizi, ukuba ikhona, kuqhutywa.

umba 5

Kumhlathi 5 eli nqaku lithi ukuba egqithisileyo njengengeniso nxamnye kwintlawulo engahlawulwanga yerhafu kufuneka kwenziwe ngokuzimeleyo FTS. Ingxelo eyongezelelweyo irhafu oko kuxhomekeke ekubeni intlawulo ngqo yemali jikelele akukho mfuneko. FTS kufuneka ukuzalisekisa iimfuno kumhlathi yeSiqendu 78 kwisithuba sexesha leentsuku ezili-10 emva kokuba overpayment lafunyanwa isela elo, okanye ukusukela kumhla wokutyikitywa i-Federal Tax Service kunye nesenzo werhafu engqina uxolelaniso ehlanganyelwayo iintlawulo. Kwezinye iimeko, amalungiselelo afanelekileyo kwexesha libalwa ukususela kumhla yomgwebo, ukuba ikhona, wabanjwa ngenxa zimvo malunga nemiba kweembambano zerhafu.

Mhlathi lwezobuGcisa. 78 Code Tax iquka amalungiselelo ukumisela ukuba werhafu, nangona into yokuba esi senzo ayisosinyanzelo ngumthetho, buye unelungelo lokuba angenise isicelo, ekubhekiswa kuyo ngentla apha Federal Tax Service. Oku kunokwenziwa, umzekelo, ukuba ukukhawulezisa ukufunda ezigqithisileyo kwintlawulo elizayo. Kulo mzekelo irhafu kufuneka kuxhuzulwa isixa olungqamelanayo kwi isithuba esingadlulanga kwiintsuku ezili-10 emva kokufumana uxwebhu ukusuka werhafu okanye ukusukela kumhla xa isenzo loxolelaniso odibeneyo iintlawulo zisayiniwe, ngokuxhomekeke ekubeni ezinjalo.

into 6

Ngoku makhe siqwalasele indlela apho ukubuya ezigqithisileyo kuhlahlo lwabiwo-mali. Le nkqubo olawula n. 6, Art. 78 Code Tax. Imali yerhafu egqithisileyo kwaye kufuneka ibuyiselwe kwiNkonzo yeRhafu Mhlawuli xa isicelo esibhaliweyo, leyo amiliswe ngaphakathi elektroniki, ukuba kubhaliwe lusayinwe utyikityo ofanelekayo elektroniki.

Service Tax unyanzelekile ukuba aphumeze imali yerhafu ingekapheli inyanga 1 emva kokufumana isicelo. Kwizikhundla n. 6, Art. 78 Code berhafu ithi xa werhafu uthumele isicelo imbuyiselo ezigqithisileyo kwi Federal Tax Service, angekahlawulwa, ingakumbi ezo wenziwe inshorensi. Ukuba phezu zokusonjululwa ityala kuhlala zingabuyiswa isixa esithile.

umba 7

Ngokutsho imithetho n. 7, Art. 78 of the Code Tax, isicelo Federal Tax Service, wathumela werhafu, nto leyo ithetha ukuba athathe uhambo nayiphi kwakhona ngokusemthethweni irhafu egqithisileyo luze ingeniswe kwi-Ofisi kwisithuba seminyaka-3 ukusuka mzuzu xa mali agqithise ehlawulwa lwabiwo-mali, ngaphandle kokuba kubonelelwe ngenye indlela imigaqo enza efanelekileyo entsimini iirhafu kunye nemirhumo.

Inqaku 8

Ukungqinelana ngomba phantsi ingqalelo, i-Federal Tax Service uya isigqibo zembuyekezo ngummi okanye umbutho irhafu egqithisileyo kwisithuba esingadlulanga kwiintsuku ezili-10 emva kokufumana i-Federal Tax Service, okanye ukusukela kumhla wokutyikitywa Ofisi kwaye ngokuxhomekeke kwintlawulo kwisenzo irhafu loxolelaniso - ukuba ikhona lwenzelwa. Qh. 8 zobugcisa. 78 Code Tax kwakhona uchaza ukuba i-odolo yokubuyiswa ezigqithisileyo ahambelanayo, zenziwe ngenxa yesigqibo Service Irhafu eyamkelwa kwisixa efanelekileyo yembuyekezo, uyalele ukuba Federal Tax Service kaNondyebo Federal - Ofisi nto leyo, yenza iintlawulo-sicelo ngokungqinelana mali imithetho Russian Federation .

umba 9

Ngokutsho nemigangatho ye n. 9 weSiqendu 78 womGaqo Tax, le ekubhataleni irhafu unyanzelekile ukuba wazise isigqibo iseti-off okanye sokubuyiselwa ezigqithisileyo ukuba ibe kwemvume inkqubo okanye ukwala ukubamba. Yokuqala okanye umsebenzi yesibini eya kuqhutywa kwisithuba sexesha elingadlulanga kwiintsuku ezi-5, emva kokuqwalasela lo mbandela. Isaziso yi-Federal Tax Service kutshintshelwa intloko le nkampani, abantu bendalo, abameli abo ukufunyanwa okanye naziphi na ezinye iindlela ezinokuthi ukuqinisekisa ukufunyanwa kolwazi.

Xa kufikwa impefumlelwano i-Federal Tax Service kunye neqela edityanisiweyo ye berhafu, isixa egqithisileyo yerhafu eya kufakwa okanye ibuyiselwe umntu onoxanduva umbutho efanelekileyo. Ukuba isivumelwano lasungulwa uyekile ukusebenza, izityholo imali okanye amatyala enziwe ngokucelwa yequmrhu uxanduva. Olu sebenziso alwenziwanga eyenziwa ukuba iqela uxanduva, kuquka kwiqela esidityanisiweyo, uye angekahlawulwa, izohlwayo kunye nezinye izohlwayo kuhlahlo lwabiwo-mali.

umba 10

Ngokuhambelana kunye nemigaqo ye n. 10 Inqaku 78 le-Code Tax, imali kubuyiswa okanye offset ukunyuka unxulumano kunye izinga mboleko ye-Central Bank, ukuba izibalo kuyo phakathi Federal Irhafu Service kwaye werhafu akayi ziya kuqaliswa kwithuba elikhankanyiweyo kwisitanza. 6 senqaku yeKhowudi Tax .

umba 11

Ngokutsho nemigangatho ye n. 11 Inqaku 78 womGaqo Tax, isakhiwo lwengingqi kaNondyebo Federal, leyo uwugcinayo ngokubuya ezigqithisileyo yerhafu, kufuneka azise Federal weRhafu Service of, xa ukuma isixa eneneni kutshintshelwa werhafu yaye wakwenza njani oko.

umba 12

Ukuba umdla ahlobene egqithisileyo ukuqokelelwa phantsi kwemiqathango para. 10 senqaku yeKhowudi Tax, umfaki-sicelo uya abazukudwelisa ngokupheleleyo, ukuba FTS isigqibo imbuyekezo uhlala, apho kubalwa ngokususela ngomhla transfer yeNgxowa-mali ngokulandelelana ukuya werhafu. Lo msebenzi we-Federal Tax Service kufuneka basebenzise zingadlulanga iintsuku ezi-3 ukusuka zokufumana ulwazi Federal kaNondyebo ngomhla imali, kunye nemali yayo. Kufuneka umyalelo wentlawulo FTS, ke, kufuneka angenise kaNondyebo Federal.

Isiqendu 13 no-14

Ngokungqinelana nomhlathi 13 senqaku yeKhowudi Tax, wabeka-off okanye imbuyekezo yerhafu egqithisileyo kufuneka senziwe engange Russian. Umba 14 umisele ukusebenzisa imithetho ebekwe kwinqaku 78 le-Code Tax, irhafu nje kuphela kodwa ngokunxulumene nezinye iimbopheleleko: iintlawulo kwangaphambili, izohlwayo, izohlwayo, iirhafu ezahlukeneyo. Imithetho efanelekileyo ebekwe kwinqaku 78, kufuneka isasazwe ngokusekelwe kwemimiselo ka n. 14, kwi -arhente yerhafu, maziko ukuhlawula imirhumo lwabiwo-mali kunye namalungu uxanduva iqela consolidated of berhafu. Isiqendu weSiqendu 78 nayo ithi irhafu Russian kufuneka asebenzise imithetho efanelekileyo kwinkqubo iseti-off okanye imbuyiselo VAT egqithisileyo leyo ayibuyi ngokuhambelana nomthetho.

isigaba 15

Umhlathi 15 Art. 78 Code Tax oqondela izinga apho izibakala zibonisa njengesifundo umnini-asethi isibhengezo ekhethekileyo, nto leyo inikwa ngokungqinelana noMthetho Federal "Ngomhla uvumo ngokuzithandela", kunye nokudluliselwa propati ukuba umnini eyiyo akanakuba isiseko ukuqondwa kweentlawulo ezithile ibhajethi ezingasafunekiyo.

Njengokuba lulandelayo imithetho equlethwe kwiSiqendu 78 loMthetho weRhafu Code of the Russian Federation, irhafu Russian iyavuma irhafu ezize wokulondoloza imali, ngokungaphaya ngenxa accrual uphicotho serhafu okanye isibakala yokungeniswa lwalo werhafu ngokuzithandela. Ngesinye isimo kwenza ezigqithisileyo - utshintsho isiseko serhafu ngenxa yokuba isigwebo okanye umyalelo isakhiwo FTS kunathi.

Ngaba kunokwenzeka ukuba imali yerhafu phantsi kweSiqendu 78 ukuya non-nabahlali Russian Federation?

berhafu abaninzi ochaphazelekayo malunga nomba: nokuba ukubuyisela irhafu egqithisileyo lwabiwo-mali, non-nabahlali Russian Federation? Ezo bolunye ingqalelo yaye abemi Russian abahlala eRashiya ngaphantsi kwesiqingatha iintsuku ezingama-365. Njengoko ingcali ye izixhobo zobugcisa. 78 Code Tax kunye nezimvo, le nkqubo kunokwenzeka. Cinga bokuqonda yayo.

Eyona iphambili urhafiso non-abahlali - bahlawula irhafu yengeniso kumyinge ka-30%, lo gama, ngokubanzi, umrhumo ebalwa ngomlinganiselo we-13% yengeniso. Imfuneko ukubuyisela intlawulo efanelekileyo ngendlela emiselwe imithetho Art. 78, kusenokuba ngenxa i ukuzimisela olungachanekanga ubume irhafu kunye nokubalwa lesiphoso irhafu yengeniso ngomlinganiselo-30% endaweni ye-13%. Xa algorithm jikelele ekuthe isaphulelo oluqhutywa lwabiwo-mali, kulo mzekelo, njengoko kunjalo nezinye iziseko ukuze zisetyenziswe kule nkqubo. Oko kukuthi, umhlawuli kufuneka inike i-Federal Tax Service, njengoko kumiselwe yi-n. 6, Art. 78 of the Code Tax, isibhengezo emva - silindele ukubekwa ewongeni seso sigqibo yerhafu. Kuluncedo ukuba siqwalasele indlela apho kufuneka sibhalwe up.

Indlela ukubhala isicelo lokuhlawula irhafu?

ifomu yesicelo sokubuyiselwa imali eyiyo ezigqithisileyo ezivela mali karhulumente xa lulonke enobunye. Xa ilungelo phezulu uxwebhu kufuneka ukhankanye ngabo ngqo. Ngokubanzi, ukuba intloko nabahloli yerhafu ndawo kumasipala apho umhlawuli werhafu isebenzela. Ngoko ukubhala. "Intloko IRS ezinjalo kunye idolophu okanye sithili" Le ilandelayo kufuneka zibhalwe, isicelo senziwe kubani. Bhala "Ukususela yokuba". Into elandelayo - ipaspoti yomenzi-data (series yoxwebhu, inombolo yayo, umhla wokukhutshwa, ngokunjalo nomzimba, apho uxwebhu ikhutshwe). Ifom yesicelo imali yerhafu kufuneka siqulathe idilesi ubhaliso werhafu - ukulungisa umgca ngaphantsi oko. Emva koko, bhala embindini "Statement" page. Ngezantsi Usekela isibheno yakhe Federal Tax Service of ibinzana elithi 'ngokuhambelana kwisitanza. 6, Art. 78 of the Code Tax, ngokunxulumene egqithisileyo yerhafu Nceda ukutshintshela imali ngenxa imbuyekezo kwi-akhawunti yobuqu enjalo. "

Okulandelayo, ukulungisa iinkcukacha ze-akhawunti yebhanki efanelekileyo. Ezi kakhulu rhoqo: Igama yomamkeli, inombolo VAT, igama ebhankini, BIC, ngezemvelo -akhawunti,-akhawunti yakho. Ezantsi sibeka umhla xwebhu, utyikityo kunye kubhalo. Oku ingakhangeleka njani imbuyiselo irhafu egqithisileyo? Isampulu umthombo kungaba:

Umahluko kwingxelo ehambelanayo oku kubangelwe ngaphezu lonke uhlobo iirhafu, imirhumo, izohlwayo kunye nezinye iintlobo zentlawulo-mali. Umzekelo, imbuyekezo yerhafu yengeniso, okanye, umzekelo, njengoko sibonile ngentla apha, le VAT ekuLunyukisiweyo ngazo zinakho ukuqhutywa.

Amanqaku 78 no-79 le-Code zeRhafu: indlela ezinxulumana ngayo omnye komnye?

Kusenokwenzeka ukuba kuqatshelwe ukuba kukho inqaku yona into efana kakhulu kwi Code Tax. 78 - 79 Code weRhafu uMthetho izixa ze imali ukulungiselela irhafu kunye nezinye iimfanelo ezithe ngokungaphaya. Senza uphononongo kakhulu eqaphelekayo amanqaku ayo.

Ngoko, kwi tbsp n. 1. 79 lubonise ukuba kwakhona ezigqithisileyo lwabiwo-mali kufuneka wenziwe kuphela ukuba oku kwenziwa ngendlela eyiyo ukulinganisa isixa olungqamelanayo kwi ngokuthanda intlawulo angahlawulwanga kunokwenzeka. Ukuba ufumanisa ukuba kukho bani, ukuba kuphela kulo mzekelo, i FTS kuya kufuneka ukuba enze iinkqubo kubonelelwe kwiSiqendu 79 Code Tax. Xa ngokungqinelana nemigaqo equlethwe Sec. 2 tbsp. 79 Code Tax, isigqibo Federal Tax Service ukubuyisela umhlawuli werhafu ngaphezu kufuneka kwenziwe kwisithuba esingadlulanga kwiintsuku ezili-10 emva kokufumana isicelo yi-Ofisi. isimo sawo sifana ngokubanzi kulowo ezisetyenziswa kwimeko ukufezekisa ilungelo ukulinganisa iintlawulo, urhulumente egqithisileyo.

FNS ekuphunyezweni kwenkqubo imali, njengoko kule meko apho irhafu egqithisileyo libalwa ngokungqinelana neSiqendu 78, uyasebenzisana ne-Ofisi kaNondyebo Federal. Ngoko, kwi irhafu arhente mababhekise imiyalelo ukubuyisela izixa ahambelanayo, zona kwakheka kwi kususelwe izisombululo Federal Tax Service. Isicelo sokubuyiselwa iintlawulo kwemfuneko, berhafu uyakwazi ukungenisa FTS ingaphelanga inyanga 1 ukusuka mzuzu xa esazi ukuba kukho ezigqithisileyo lwabiwo-mali.

Kwezinye iimeko, ilungelo lokuba iphumeze ukuhlawulwa imbuyekezo ezifanelekileyo kwizifundo kweentlawulo kuyimfuneko ukungqina enkundleni. Le ngxelo sebango, isifundo apho - ukuqinisekiswa ngenxa yomthetho imali ebuyayo ingenziwa ixesha leminyaka emi-3 ukususela kumhla efumanise ukuba kwentengo werhafu mhaka.

Isibakala sokuba le mali - egqithisileyo irhafu, i-Federal Tax Service kufuneka azise ngokwabo, njengoko lulandelayo imithetho kumhlathi 4 Art .. 79 Code Tax, umxholo izibophelelo mali isithuba esingadlulanga kwiintsuku ezili-10 emva kokuba into efanelekileyo ukuba zifakelwe.

Isixa serhafu erhafiswa ngawo ibhajethi kubukhulu, kufuneka ibuyiselwe kwi sicelo, esekelwe phezu kwemimiselo n. 4 tbsp. 79 Code Tax, ungadlulanga owe-1 ngenyanga ukususela kumhla isicelo Federal yerhafu Service kwifomu emiselweyo. Kwakhona, kwezinye iimeko, ngaphezu kwee-asethi zayo lokuzala umdla unxulumano kunye kwisalathiso izinga le-Central Bank ekufuneni imali.

Ukuba ndaba ngentsebenziswano Federal Tax Service - iinkampani iqela yadityaniswa, imbuyekezo yerhafu kwi-akhawunti ilungu elinoxanduva lombutho.

Isakhiwo indawo kaNondyebo Federal uya kwazisa Federal weRhafu Service of iintlawulo ukuya werhafu, njengoko kunjalo kunye nenkqubo offset irhafu kwemfuneko phantsi kweSiqendu 78 Code Tax.