Iirhafu Federal kunye nemirhumo: Iintlobo nesiqulatho

Indawo ebalulekileyo kwinkqubo mechanism yezoqoqosho karhulumente, nto leyo ebonisa ncakasana uzinzo kwinkqubo karhulumente mali luphela, nithabathe kuso kungena mali federal. Ezi ziquka iirhafu kunye nemirhumo, ezo ezibekwe kuphela ngumthetho federal, kule meko ethile - iKhowudi weRhafu, yaye izeziphi imbopheleleko ekufuneka ihlawulwe kulo lonke Russian Federation. Ngokusekelwe ubume lukarhulumente zendawo, kukho amanqanaba amathathu zerhafu federal ukuba zibe amanqanaba mali elihambelanayo: federal, kumasebe nasekhaya. iirhafu federal kunye nemirhumo abekwe okanye irhoxisiwe akukho ndlela ngaphandle esebenzisa izilungiso, utshintsho okanye izilungiso ikhowudi irhafu okanye ummandla kwimeko okanye ummandla kolawulo elikhethekileyo zobalo. Ngelo xesha, le imeko ngezi irhafu akuthethi ukuba uya kufakwa ngokupheleleyo kule mali federal bavumelekile ukwamkelwa inxalenye uhlahlo-mali kwingingqi kumanqanaba basekuhlaleni. Ezisemthethweni; kuchazwa ngalo mzuzu zezi zilandelayo irhafu federal:

- value-added tax - VAT, ngemvelo isebenza proxy, kwaye iqulathe wokususwa le VAT kwi-mali. Phantsi kuhlawulwe isixa le rhafu iza kubalwa njengomohluko phakathi isixa serhafu ubethwa kubathengi, kunye nexabiso ekufuneka ukuba abaniki-thaca.

- on yengeniso - irhafu yengeniso lobuqu werhafu ngqo, nto leyo zibalwe njengepesenti kwingeniso epheleleyo Mhlawuli. Le rhafu ihlawulwa berhafu, kwaye kwezinye iimeko - ngumqeshi wakhe.

- irhafu yengeniso, uhlahlo lwabiwo federal ihlelwa ngamaqela amabini: kwamashishini Russian kunye nemibutho amazwe, nto leyo yenze imisebenzi ushishino kummandla Russian Federation. abantu abangahlawuliyo akuthathwa le rhafu kukho iintlangano ezisebenza nxaxheba ukulungiselela i-Olimpiki Games Sochi. Ukongeza, ukusuka kuhlawulwe irhafu ingqalelo uxolelwa:

- amashishini osebenza imodeli lula irhafu;

- Amaziko oshishino ukuba ahlawule UTII;

- amashishini ukuhlawula UAT;

- ukusekwa ukungcakaza.

Xa ngokuhlawula irhafu, injongosenzi owenza zonke iingeniso, apho umhlawuli kuye ngenxa xesha. Okwangoku izinga lerhafu yi-20%.

- irhafu Excise ifakiwe iirhafu yase kanye nemirhumo njenge irhafu ngokungathanga ngqo, apho kuhlawulwa ukuphunyezwa iimveliso yokusebenzisa abaninzi. Isixa le rhafu lidla ifakiwe kwixabiso impahla okanye iinkonzo, yaye ngoko ke amazinga ngohlobo ngalunye kwemveliso umohluko.

- Isitampu duty - intlawulo leyo erhafiswa kubantu bendalo kunye amaqumrhu asemthethweni kunikezelo kubo amanye amaxwebhu ezibalulekileyo okanye iikopi zawo. Ngokuqhelekileyo, intlawulo umsebenzi karhulumente yenziwe kwangaphambili.

- irhafu federal kunye neentlawulo ziquka irhafu yokuqhawula - werhafu kuphuhliso kwezibonelelo kwezimbiwa. Le rhafu ihlawulwe ziinkampani eziqulathe olu hlobo deyatoelnosti kwaye icaciswe gesi komthetho resource. Eli zinga liza kumiselwa ixabiso abaliweyo.

- umbutho kunye nabantu zenyama, ngokungqinelana nomthetho bayithwala ukusetyenziswa kwamanzi: iingcingo zamanzi zisetyenziselwa iinjongo zorhwebo iwunyakamise amadama ahlawule irhafu amanzi.

- iirhafu federal kunye nemirhumo ngenxa yokusetyenziswa kwezixhobo zebhayoloji uhlawule umntu oqhuba imisebenzi mvume ekubhekiselelwe kuzo izinto yomthetho. Intlawulo yeefizi yenziwe kwisithuba sexesha semthethweni-mvume lo msebenzi. Into yokubizwa kweerhafu kwakhona elinawo onke inzuzo efunyanwa berhafu kolu hlobo lomsebenzi.