Indlela yomthetho irhafu kunye neempawu zayo

komthetho Irhafu - isebe enkulu yomthetho ngokwembono yophando kwisigaba kobudlelwane irhafu, beqeqesha ngokuba, kwakunye nokusetyenziswa eziphambili urhulumente kummandla wolawulo lwe data yonxibelelwano. Ziziphi iinkalo zesifundo kunye nendlela le mveliso? Zeziphi ngomahluko ekutolikweni data kwekota?

Yintoni umthetho irhafu?

Phambi kokuba kucingwe indlela komthetho werhafu, sicinga ukuba oku ishishini ngokusemthethweni. Igama elithi ehambelana ziyalandeleka kwiimeko ezintathu ezahlukeneyo:

- njengokuba isiyalo academic;

- njengesebe wezenzululwazi;

- njengesebe yomthetho wesizwe.

Zonke ukutyhilwa zingentla ingcamango "komthetho werhafu" ezinxulumene. Ngaloo ndlela, izifundo ezifanelekileyo kunye nesebe efunda ngesayensi ngokuyintloko laziwa ngokuba icandelo umthetho wesizwe. Ngenxa yoko, le ncwadi komthetho zolawulo kunye neenkqubo nokunyanzeliswa komthetho kuxhomekeke ikakhulu nezigcaliselo amagqwetha, ubukhulu becala ezifunyenwe kumaziko emfundo, kwakunye nomgangatho nokunatyiswa iingxaki ezithile ezinxulumene nomthetho yerhafu lwezenzululwazi.

Isifundo komthetho werhafu

Kusenokwenzeka ukuba kuqatshelwe ukuba zonke zontathu utoliko kwekota efanelekileyo lubonakala ngokuba into efanayo: a iseti zezihlobo ezathi akhekha inxaxheba amagunya karhulumente kunye nabahlawuli berhafu ubume ngabantu okanye amaqumrhu asemthethweni. Isifundo kwezi ubudlelwane isenokuba inkqubo lokumisela, ukubala, iintlawulo kwi-mali, kwakunye nokuqokelelwa kweerhafu ezahlukeneyo, kwakunye nolawulo phezu intlawulo yazo kunye nokusetyenziswa yeMilinganiselo uxanduva waphula umthetho kwicandelo echaphazelekayo.

ubudlelwane Relevant Kanjalo:

- zihlolwe kwinqanaba yokuziqeqesha lwezenzululwazi;

- kubonakala izinto zemfundo;

- ibe kolawulo komthetho werhafu.

Ezi iintlobo onxibelelwano kuthwalelwa phandle usebenzisa iindlela ezahlukeneyo komthetho werhafu. Siye sifunde Okukodwa zabo.

Kakuhle eli iindlela komthetho werhafu

irhafu komthetho ndlela - kukuthi, ngokungqinelana nenkqubo yemveli, iseti iindlela zomthetho ezivumela le okanye elo sifundo shiyana kuchaphazela phantsi komthetho werhafu. Umzekelo, abameli inzululwazi - ukuphonononga ulwalamano, ootitshala - ulityhilayo njengenxalenye ingqeqesho, lo mthetho - kubonisiwe mimiselo.

Makhe sifunde ziyalandeleka njani na indlela, ngokubhekiselele kumxholo ingqalelo yayo njenge icandelo yomthetho wesizwe.

Indlela kwimeko komthetho wesizwe

Kwimeko umthetho werhafu indlela efanelekileyo kwachazwa ngokubanzi njengoko indlela mthetho ukuba lo ummiselo yonxulumano ezahlukeneyo kummandla iirhafu kunye nemirhumo. Kungaba:

- mthetho loluntu;

- yoluntu.

Kwimeko yokuqala kwiPalamente usebenzisa izenzo elisekwe olumisiweyo ye indlela yesinyanzelo okanye abanye abantu ukuphumeza imiyalelo ekuhlawuleni irhafu. Lasebenza ngaloo ndlela kunyanzelekile ummiselo osemthethweni. Xa isenzo wesibini mthetho yancitshiswa becala iingcebiso kunye nolwamkelo. Enyanisweni, indlela iphunyezwa dispositive emthethweni irhafu phantsi apho amaqumrhu ezithile lomthetho indlela yokukhetha indlela yokuqhuba konxibelelwano ezahlukeneyo.

Jonga iimpawu eziphambili okuluphawu indlela kwi umthetho werhafu.

Miqondiso indlela komthetho werhafu

Okokuqala, kuye umlinganiswa yoluntu. izibophelelo Irhafu lwabemi nemibutho zilawulwa kwi umthetho federal, yengingqi kunye kamasipala, nto leyo eyinxalenye ummiselo lonxibelelwano esisiseko into emisiweyo. Oku kuchazwe kakhulu kukuba nokuqokelelwa kwerhafu - inkqubo obuyintsika nokusekwa kwe-mali karhulumente, inkxaso izinto ezisisiseko kumaziko karhulumente. Olu phawu we ukuqondwa kweentlawulo ngokulandelelana imisela kukuvela ephambili iimfuno zoluntu phezu kwabo zabucala. amatyala Tax, ngaloo ndlela, babelwa ngokulinganayo kubo bonke abemi, kunye nenzuzo kubo zigqitywa ngummiselo abantu iwonga elilinganayo.

Ukhetho indlela komthetho werhafu

Indlela ethile yomthetho yerhafu imibandela ukusuka kwindawo Ngenxa yokukhetha karhulumente le ndlela ngokukuko abemi ukuzalisekisa izibophelelo zalo transfer kweentlawulo ethile le mali. Kulo mzekelo, lo kuqala ukusetyenziswa kanye ezo iindlela ingachazwa linegunya, ushicilelo kulindeleke yi kwimimiselo ligunya elinobuchule berhafu kunye zinyanzelwe.

Umlinganiselo iindlela mandatory and non-olugunyazisiweyo

Kwangaxeshanye, ulawulo ngobuchule zomthetho nezobudlelwane kwicandelo kwerhafu-mali unakho kufuna ukubandakanyeka kukarhulumente kunye yoluntu iindlela. izinga isifundo sabo igalelo zingabandakanywa indlela eyimiba yomthetho irhafu ngokuphathelele kweli imihlaba indlela yokwenziwa komthetho, ngenxa yokuba, ingakumbi, nangenxa uphando.

Indlela kufuneka ezinxulumene iindlela efihlakeleyo kwaye inyanzelekile, uzimisele kuthathelwa ingqalelo izinto ezininzi adla ukubonakala kuphela phezu ukuphunyezwa kunye nokusetyenziswa komthetho. Kusenokwenzeka ukuba kwezentlalo nezoqoqosho, umlinganiswa yeziko, kwangaphambili ziinkqubo zangaphakathi, okanye, umzekelo, umgaqo angaphandle.

Priority indlela kubalulekile

Kodwa ke, kunjalo, imeko kwinkqubo Russian yezomthetho, apho umsebenzi kwabaphambili abaphezulu azifumane zonke iindlela zokunyanzelisa umthetho werhafu. Omnye okanye ngaloo ndlela elinye iqumrhu elisemthethweni lifumana loluntu okanye zakho - kodwa ngendlela emiselweyo kwimithetho elawulayo, imimiselo malunga nezenzo zalo ngokubhekiselele kwimeko inzaliseko izinyanzelo ukuhlawula iirhafu kunye nemirhumo kuhlahlo lwabiwo-mali.

Meaning indlela dispositive

Ukuba kuyimfuneko, lo mthetho usebenzisa iindlela ezahlukeneyo ukucaciswa komthetho werhafu, oqondela nabo iingcebiso kunye namaxwebhu zohlobo Expository, ukuba ulawulo lomthetho kumalungiselelo ethile yomthetho - dispositive. Kwezinye iimeko, le ndlela ibe isebenze ngakumbi kulawulo enyanzelekileyo. Ngokuqhelekileyo, oko kwenziwa, ukuba uhlobo oluthile lonxibelelwano kunzima ukulawula kwinqanaba yeMimiselo Federal.

Kulo mzekelo, abasemagunyeni abanobuchule - ngokuqhelekileyo, i-Federal Tax Service, usebenzisa iindlela ezithile kunye neendlela ukucaciswa komthetho werhafu, uze umisela iziphumo zomsebenzi owenziweyo iincwadi kunye nezinye izinto ngokomthetho, bapapashwa kwincwadi ngendlela emiselweyo. Kwiimeko ezininzi, umxholo kwamaxwebhu ezinjalo kuthathwa yi abarhafi kwindawo yokuqala, lo gama amalungiselelo imimiselo federal ingalandelwa de facto njengoko ulawulo, nangona amandla omthetho enkulu.

imithetho yobulumko kumthetho federal

Kukho kuwiso Russian, imimiselo federal ezi dispositive zendalo layo lomthetho. Umzekelo, oku igatya leKhowudi Tax malunga ezintle oosomashishini kwenkqubo irhafu. Ngaphandle ukuba imisebenzi esekwe mveliso zabo ngokwemigaqo turnover kunye nenani labasebenzi ukuhlangabezana neemfuno ezithile, ukuba unako, ingakumbi, ukusebenza phantsi kwenkqubo lula, kwaye ahlawule isixa zincinane zerhafu kunokuba kunjalo umsebenzi indlela jikelele zobalo.

Kwelinye icala, ekumiseleni inkqubo yokubala izixa iindlela ezithile iintlawulo nebhajethi kwerhafu komthetho isenzo nje iindlela ezifanayo mandatory: imithetho efanelekileyo yomthetho amisele indlela esekwe kuyo isiseko serhafu, isantya, ixesha irhafu kunye nezinye iimeko transfer payments-mali karhulumente.

Ngokubanzi, ummiselo yonxulumano zomthetho endle iirhafu kunye nemisebenzi iya kulawulwa ngumthetho yase Russia. Kodwa kukho ezinye iindlela apho indlela komthetho irhafu kunye neempawu zayo ziya kumiselwa ngokusekelwe imimiselo zemithombo zommandla yomthetho. Xiya iinkcukacha ezincinane.

Iindlela komthetho werhafu kwi-sikhokelo isicelo lo mthetho lommandla

Eneneni, uninzi imigaqo elawula inkqubo ukuze kuqaliswe abemi kunye nemibutho nezinyanzeliso malunga ukuhlawula iirhafu kunye nemirhumo icwangcisiwe kwinqanaba mthetho federal - ngaphezu kwabo bonke, i-Code Tax. Kodwa kwezinye iimeko imiqathango Code Tax kufuneka zongezwe yimithetho owamkelwe nabasemagunyeni kwimimandla Russian.

Umzekelo, lo msebenzi osemqoka ubonakalise nokulawulwa kwentlawulo yerhafu impahla yakhe, emelwe yi izindlu. Inkqubo yokubala intlawulo engqinelanayo inxalenye yeencindi eziphambili uzimisele kwinqanaba le-RF Tax Code. Kodwa inani isitshixo imiba irhafu kwipropati ixhomekeke ngokuthathela ingqalelo umthetho lwengingqi. Ngoko ke, ukuya kwindawo ethile le Phantsi kwe-Russian Federation imisela ukuba intlawulo ahambelanayo lwabalwa ngokususela ye-inventri okanye ixabiso cadastral lwepropati. Ngenxa yoko, kungakhathaliseki ukuba ngubani ukhetho oluthile aya kuyinyula koogunyaziwe benqila, njengoko efakwe kwi irhafu case - kodwa ngaphakathi kwabo amaxabiso ukuba ibekwe kwi-Code Tax.

Umlinganiselo karhulumente kunye federal imithetho xa ukhetha indlela komthetho werhafu

Ngoko ke, ukususela kwinqanaba ngenxa yezenzo zemithombo zengingqi imithetho yerhafu indlela kuyafana kunyanzelekile, ngokungathi ukuba asebenzise umthetho federal: kubarhafi ezibhaliswe kummandla ochaphazelekayo kuya kufuneka ukuba liwuxelisa luphunyeziwe Russian Federation ngokuxhomekeke kumalungiselelo yomthetho. Ngenxa yoko, ngokwembono imithetho Tax Code emiselwe, kuqala, isicwangciso yokutshaja irhafu yepropati, yaye okwesibini, izinga ngokuba, enokusetyenziswa kuphela xa izibonelelo ezithile imithombo umthetho, oseka iziqalelo data yokubhatala khange akwamkele mthetho lwengingqi.

Ukuze kubonwe ukuba ngaba indlela ethile yomthetho irhafu eneneni inyanzelekile kwinqanaba federal kwezinye iimeko zinokuba kuphela ekuchongeni izizekelo unxulumano yomthetho efanelekileyo kwabo kwinqanaba lengingqi. Ngoko, ngokwembono iKhowudi Tax, izibonelelo ezithile ziya kwamkelwa kuphela xa kuthe ukuba regulatory kwisigaba efanayo isikhundla ubudlelwane asithatyathwa ngabasemagunyeni kwezi zifundo RF. Ngenxa yoko, le mithetho yengingqi kulo mzekelo ukuba ingathatyathwa njengomthombo norms ezilinganayo peremptory federal, nangona amandla layo lomthetho - ngaphantsi kunolo Code Tax.

izinto zomthetho emisiweyo emthethweni irhafu

Iza kuba luncedo ukuba sihlole esinye inkalo indlela emthethweni irhafu: imimiselo izenzo ekhutshwe amagunya karhulumente. indlela komthetho werhafu ngokuqhelekileyo lubonakala njengendlela ummiselo esemthethweni nje nakumthombo omnye yemimiselo ezingeniswe imithetho yase okanye mmandla, kwezinye iimeko - by imithombo.

Kwelinye icala, kwiimeko ezininzi, indlela efanelekileyo angamelwa kwaye imithombo non-emisiweyo. Kananjalo kukhutshwa ngabasemagunyeni, kodwa intshukumo yabo ngqo kwiqela elithile labantu okanye umntu othile okanye umbutho. Umzekelo, umthombo lungaba ukuze ahlawule irhafu, apho ayidweliswanga nguye nawuphi na umntu ngexesha, nto leyo i engahlawulwanga. Nangona kunjalo, naziphi na iingcebiso uhlobo efanelekileyo - nokuba enye ngohlobo lwayo, 2 okanye 3 (umthetho irhafu, kwisifundo, indlela, indawo, imithombo yayo ndlela kumiselwa kwinqanaba ezenzo olumisiweyo) kufuneka kusekelwe phezu malungiselelo, ke, kulawulo mithetho. Oko kukuthi, ukuba kusemthethweni yaye kufanelekile.

Ngoko ke, zombini indlela yolawulo ubudlelane zomthetho iirhafu kunye nemirhumo - ezilawulayo kunye non zidityaniswe.

isishwankathelo

Ngoko ke, siye safunda ntoni na Okukodwa wesifundo kunye nendlela komthetho werhafu. Okokuqala, yintoni ebalulekileyo imeko apho ingqalelo - lwenzululwazi, ezemfundo okanye amaziko ngokomthetho. Ngokumalunga kumxholo komthetho werhafu, oluyigcinayo ingqibelelo yawo kuzo zonke zontathu kwimixholo.

Ngenxa yoko, indlela yokwenza yi isebe efanelekileyo yomthetho ziya kwahluka ngokuxhomekeke isetyenziselwe ntoni - ngumphandi, utitshala okanye mthetho. ukusetyenziswa kwayo kuya kuqinisekisa umyalelo ngesenzo somdlali unxibelelwano qumrhu. Umzekelo, ukuba lo mthetho, ngokungqinelana nendlela ekhethiweyo umthetho irhafu - mandatory okanye dispositive, uya kuba imiqathango nemigaqo ekhutshwa ngabaLawuli abasemagunyeni ukuze ulawule ubudlelwane kwi isigaba iirhafu kunye nemirhumo.