Into yokubizwa kweerhafu yerhafu yengeniso: isigama, isakhiwo

Irhafu Yengeniso - umsebenzi nawuphi na umntu ofumana kummandla Russia (aphesheya) ingeniso. Ngokuvisisana nendlela ekubalwa ngayo imali ehlawulwa lwabiwo kunokwenzeka kuphela nangokuzimisela lasekunene into irhafu. Zama ukuqonda ukuba lithetha ukuthini igama elithi "ekubhataleni irhafu yengeniso" yaye "into irhafu."

izizathu ezingokomthetho

Irhafu yengeniso (okanye NFDL) ichaphazela wonke umntu. Igama ithandwayo irhafu yengeniso - irhafu yengeniso. It ezithoba ukuba nawuphi umntu ofumana ingeniso.

amagama afana "ekubhataleni irhafu yengeniso", "into irhafu" yaye "base irhafu", zichazwa imizuzu kwiSahluko 23 (phantse umthamo ezininzi) kweKhowudi Tax. Kwakhona isiseko somthetho yerhafu yengeniso iquka:

• Federal Law N 281-FZ of 25.11.2009.
• Federal Law N 251-FZ of 07.03.2016.
• Federal Law N 279-FZ of 29.12.2012.
• Federal Law N 229-FZ of 27.07.2010.
• Federal Tax Order Service yomhla 30.10.2015 N MMV-7-11 / 485 yaye usoloko - ukucacisa iingxabano ileta Federal Irhafu Service kunye yoMphathiswa wezeMali.

nezimaphambili ezingundoqo

Phantsi kwemigaqo yemithetho yerhafu ye-Russian Federation, yaye ngokukodwa - Inqaku 209 yowokuqala, into irhafu yerhafu yengeniso ithathwa ingeniso efunyenweyo berhafu:

• kweli lizwe kwaye ngaphaya kwemida yayo ngabemi, saqondwa abahlali;
• evela kwimithombo ngaphakathi abemi Russian abo non-abahlali.

yokuhlala nto elisekwe ngolawulo ukuba uwonke ushwankathelwa iintsuku eyiyo (kuqinisekiswa) ukuhlala umntu kwintsimi Russian ukuba kwiinyanga ezili-12 rhoqo. Ixesha lokungabikho kubalwa ngaphandle kokuhlala phesheya ukwenza kunye / okanye ukuphathwa (kodwa hayi ngaphezulu kwe ezintandathu iinyanga). Ikwaqwalasela umdla akhawunti aphesheya ngeenjongo zengqesho (okanye ezinye) izibophelelo ukuba sizibandakanya ubonelelo ngeenkonzo okanye umsebenzi umsebenzi kwiinkalo hydrocarbon elwandle.

umhlali Tax ungummi ngubani na eRashiya iintsuku ezingaphezu kwe-183. Kulandelwa umthetho, ingeniso yakhe kuyarhafelwa kumlinganiselo we-13%.

Xa mfanekiso, non-abahlali - abantu kweli lizwe kwiintsuku ezingaphantsi kwe-183 (ngaphandle kokuba ikhefu). Olu didi lubandakanya bolunye uhlanga, ngubani isicelo umsebenzi okwethutyana, abafundi owafika eRashiya kwi exchange, yaye abemi bethu abahlala kweli lizwe ngenxa ngaphantsi kwesixa-mali esithile iintsuku. Abantu abangabakhe non-abahlali zidluliselwe kurhulumente yengeniso yerhafu lemali kumyinge we-30%. Ngokwendalo, into yokubizwa kweerhafu yerhafu yengeniso kubahlali kunye non-abahlali, kakhulu, sele umahluko.

Kubalulekile ukukhumbula ukuba udidi "imali" - ayikho kuphela ingeniso yemali, ubuncinane uhlobo, kukwayinto entle inzuzo eziphathekayo.

Nenye. Isiqendu sesithathu kwinqaku 207th umthetho werhafu uthi abahlali irhafu welizwe lethu, kungakhathaliseki ixesha kweli lizwe lokuhlala, amajoni Russian nibizwayo okanye ezityikityiweyo kwamanye amazwe. Njengoko kwakunye nabasebenzi kwamandla karhulumente weengingqi self-government, ngokusesikweni abasekondiweyo ukusebenza kwamanye amazwe.

Into yokubizwa kweerhafu yerhafu yengeniso: ingqiqo kunye nesakhiwo

imithetho yerhafu yengeniso ezama ukunyanga ngamnye inzuzo kwezoqoqosho, leyo kubalwa ngokwemimiselo yezemali. Oko kukuthi, ingeniso ayikho eyenziwe ukuba akukho inzuzo. Ngokomzekelo, cinga imeko imbuyekezo ngeendleko zohambo yekhuriya okanye umqeshwa iindleko bafika kuhambo.

Inzuzo kwezoqoqosho imelwe ingeniso kuphela phantsi kweemeko ezintathu:

• ubukhulu bayo zivavanywe,
• uyakwazi ukufumana imali okanye impahla,
• oko kumiselwa ngokwale mithetho abhalwa ngaphandle kwisahluko sama-23 loMthetho weRhafu Code of Russia.

Inqaku 208-I komthetho werhafu kwi izinto zobalo yerhafu yengeniso (2016-2017), evela kwimithombo eRashiya kunye / okanye kwamanye amazwe, ziquka:

• iinzuzo evela kwintengiso lezabelo (iinxalenye) imali sabelana, izibambiso, impahla enokususwa kunye engenakususwa, njalo-njalo..;
• ingeniso evela irenti impahla yakhe;
• Iintlawulo ze-inshorensi; ngokuxhomekeka kwirhafu irhafu yengeniso ngokomrhumo iintlawulo eyaziwayo inshorensi kuhlawulwa (ngaphandle kubonelelwe kwiSiqendu 213 loMthetho weRhafu Code of Russia);
• phantsi, imivuzo kunye neentlawulo efanayo;
• Ingeniso evela ekusetyenzisweni copyright ebhalisiweyo okanye ehlobene;
• ingeniso evela ukusetyenziswa kwaso nasiphi na isithuthi, kunye nezinye nje izohlwayo kunye nezinye izohlwayo ebekwe ngenxa yabo elula;
• umvuzo kunye nezinye imbuyekezo yemali efunyenweyo ngenxa ubudlelwano entsimini yomthetho yoluntu;
• iintlawulo zezabelo kunye / okanye ingeniso umdla iinkampani inxaxheba kwimfundo Russian angaphandle;
• enye ingeniso efunyenwe nokufezekisa umsebenzi ngokusemthethweni lizwe lethu nakwamanye amazwe.

Inzuzo kwezoqoqosho efunyenwe eRashiya, kakhulu, kuxhomekeke NGOBUCHULE irhafu. Oku kuquka:

• Indlela yokuqhuba ishishini ingeniso evela imibhobho, iintambo zombane kunye nezinye iindlela zonxibelelwano, kuquka uthungelwano lwekhompyutha;
• imivuzo kunye nezinye iintlawulo eyenzelwe ekwenzeni imisebenzi umsebenzi zezisebenzi sishiya phantsi kweflegi karhulumente Russian;
• iintlawulo abamlandelayo zomthetho abantu ababhubhileyo owaba inshorensi.

Olu luhlu kuthathwa evulekileyo. Oku kubonisa ukuba ukuze zandiswe kwimeko kakhulu kwezoqoqosho.

Loo nto ngokuxhomekeka kwirhafu yengeniso

Kumthetho yerhafu efanayo uluhlu iingeniso zerhafu kwabantu emzimbeni ukuba akukho bavakalisa irhafu yengeniso. Ezi ziquka:

• uncedo lwemali ehlawulwa akukho kamva omnye wabazali ngaphezu kweenyanga ezili-12 ukusuka kumhla wokuzalwa komntwana (kodwa hayi ngaphezulu kwe-50 000 engange);
• nezibonelelo ezihlawulwa ngokunxulumene ekukhulelweni kunye nokuzala, kwakunye ngqesho;
• imbuyekezo ngemali ukuze umonakalo owenzeke ekuvelisweni ezempilo;
• yesibonelelo federal, ngaphandle intlawulo lokukhubazeka okwethutyana (umntwana ogulayo - kungekho ngaphandle), kunye nezinye imbuyekezo;
• izipho imali evela indleko kumqeshi angekho ngaphezulu kwe amawaka amane engange;
• isondlo;
• imbuyekezo inkxaso mali (ubisi kusiwa, igazi, etc ...);
• umhlala-phantsi karhulumente, ingqesho, kunye nezentlalo co-pay;
• izibonelelo (gratia), ijolise ekuxhaseni inkcubeko, imfundo kunye nobugcisa kwilizwe lethu, ezinikwa imibutho Russian, langaphandle okanye lamazwe ngamazwe (uluhlu emiselwe yi-RF Government);
• iintlawulo afike ntliziyo, njengenxalenye kwezivumelwano yoluntu yentsimi, isihloko ethathelwa ingqalelo simahla zokwenza imisebenzi;
• Prize inikezelwe yimibutho angaphandle, amazwe Russian for impumelelo ebalaseleyo kwinkalo yemfundo, uncwadi, inkcubeko, ubugcisa, inzululwazi neteknoloji, kunye namajelo eendaba (izintlu ezivunyiweyo nguRhulumente Russian kunye noorhulumente ezi zifundo kweli lizwe);
• izindlu kunye / okanye umhlaba ngaphandle ngaphandle kwentlawulo kuyo nayiphi inkqubo federal okanye lommandla;
• iintlawulo zembuyekezo aqinisekiswe ngumthetho kumanqanaba ahlukeneyo karhulumente (ngaphakathi kwemida ethile).

Kananjalo ukuba akuyomfuneko kwirhafu yengeniso izinto ezirhafelwayo iquka iintlawulo sonke isixa semali, yona yenziwa:

• ngohlobo ekujoliswe uncedo loluntu ukuba inxalenye asesichengeni labantu ukusuka mali kumanqanaba ahlukeneyo;
• ngenxa ukunyanzela majeure;
• kumqeshi okanye usapho amalungu abasebenzi umhlala-phantsi okanye wafa;
• amaxhoba kwi kummandla Russia kwizenzo abagrogrisi okanye amalungu kwiintsapho amaxhoba ka-abagrogrisi.

Uluhlu lonke iqulethwe kumanqaku th 215 kunye th 217 loMgaqo-Code Tax. Yena ibonwa nje kuphela, naphantsi kwazo naziphi na iimeko ayikho phantsi ulwandiso.

Ukususela ngoJanuwari kulo nyaka, inqaku 217-ndafumana into entsha. Ngoku, irhafu yengeniso singabalelwa kwiindleko ukwenza uvavanyo ezizimeleyo iziqinisekiso umsebenzi.

Ukubalwa isiseko serhafu

Lindela abahlawuli berhafu NGOBUCHULE isiseko serhafu yenjongosenzi irhafu ngohlobo lwemali. Yonke ingeniso ye umntu kwisithuba ezithile wachaza phezulu waza ngokuphinda ukubheja.

Isiseko serhafu tiyimisele ngokwahlukeneyo ngohlobo ngalunye ingeniso eyaziwayo, nokuba ukuba bahloniphe iirhafu ezahlukeneyo zichazwe.

Isixa yengeniso na lincitshiswe. Kuba oku sisuswe kulowo kwangaphambili okanye uthathe ingqalelo iintsalela ezahlukeneyo (standard, ezizizo, ezentlalo, njalo njalo.).

Isixa HIV ngenxa kubhaliwe mazigqithiselwe lwabiwo-mali. Ukuba iziphumo zithi umntu lowo negative, umntu akahlawuli nto, njengoko noseko lwalo zerhafu zibonakaliswa njengemali zero. Kwakhona, thabatha isiphumo ayikwazi kugqithiselwa kwixesha ezilandelayo okanye ukuba athathe ingqalelo izibalo phambili.

Ukuba into yerhafu yengeniso werhafu ngayo irhafu sele ifunyenwe kwi lwemali phambi ekubaleni isiseko serhafu kubhaliwe iguqulelwe engange kwi Russian izinga lotshintshiselwano Central Bank ngomhla wokufunyanwa ngqo.

Enye caveat: xa sibeka isiseko serhafu kwayo akuvumelekanga minusovat kutsalwe kwimivuzo ezivunywe yi isigqibo senkundla. Kusenokuba imali yezinkonzo, inkxaso umntwana, iintlawulo ngetyala njalo njalo.

Ezinye iimpawu yokubala isiseko serhafu yenjongosenzi irhafu yerhafu yengeniso ichazwa Amanqaku 211th - 215th ye-Code Tax:

• isiseko serhafu ngokufikelela isivumelwano inshorensi ngazo kwinqaku 213th;
• ingeniso njenge inzuzo eziphathekayo kwenzeke komncedisi nzala yokusetyenziswa kwemali efunyenweyo ngetyala, ukuthenga impahla, ngokunjalo nemisebenzi kunye neenkonzo phantsi kwezivumelwano lentsimi yoluntu-esemthethweni abarhwebi ngamnye, imibutho okanye abantu zibonakaliswa ezihambelanayo kwi werhafu, kwakunye ukuthengwa izibambiso;
• ukuba into irhafu yengeniso yerhafu yengeniso iyanakanwa, okubangela uhlobo, ngoko isicelo nqaku 211-I Tax Russia ( "uhlobo" - iinkonzo, impahla, ipropati, oko kukuthi, yonke into umntu ufumana non-cash and "elolunye uhlobo ' ); Oku kuthatha ingqalelo imfuneko yokuba ingeniso apha uhlobo evela eyaziwayo ngusomashishini ngamnye kunye / okanye inkampani (umbutho);
• iindidi ezithile iingeniso abavela kwamanye amazwe ukuba irhafu kweli lizwe ziye zaqwalaselwa kwinqaku 215th kwe-Code Tax;
• imigaqo yerhafu yengeniso kwingeniso efunyenwe inxaxheba equity kwimibutho eyahlukeneyo, abhaliswe kwinqaku 214th;
• ukususela nge-1 Januwari 2016 le into irhafu yengeniso irhafu inokuba kuncitshiswa xa imveliso amalungu oluntu, hayi nje kuphela kweli ukuphunyezwa isabelo (okanye inxenye).

amazinga

izinga lerhafu Itotali zithathwa 13%. Isetyenziswa uninzi ingeniso eyenziwe umhlali werhafu. Ngokuqhelekileyo, le yokuqala kuluhlu lo umvuzo, emva kokuba - imivuzo contract yentsimi yoluntu-zomthetho, ingeniso evela kwintengiso yempahla kunye nezinye izibonelelo engakhankanywanga kwiSiqendu 2 - 5 komthetho werhafu.

Ebhaliswe inani eqhelekileyo kwiimeko apho ingeniso irhafu irhafu yengeniso nonresident ngamnye waqonda Russia. Ke kuxhomekeke kwizinga jikelele ye-13%. Nazi ezinye zazo:

• ingeniso bamazwe angaphandle usebenza ngokusekelwe wechiza ezivela kubantu;
• basemzini ingeniso, wamema njengoko ziingcali kakhulu;
• amalungu bengeniso inkqubo federal ukunceda abafudukayo ngokuzithandela (owayesakuba bakhaya) ukusuka kwamanye amazwe elizweni lethu; kubandakanywa amalungu eentsapho zabo abanqwenela ukuya ngokudibeneyo ukuya kwindawo esisigxina yokuhlala;
• ingeniso evela yengqesho izisebenzi ogama iimpahla kudlulwe phantsi kweflegi yesizwe kwelizwe lethu;
• izinto urhafiso ekubhataleni irhafu yengeniso - basemzini okanye abantu; kuhluthwa ubuhlanga, abaye bafumana indawo yokhuseleko yethutyana eRashiya okanye iimbacu ezaziwayo.

Inika inani lezinto Irhafu zomthetho womntu yerhafu yengeniso ukuya kusebenza apho iirhafu: 9, 15, 30 no-35%.

izinga 9 inzala

Lusetyenziswa kwimeko:

• inzuzo yezoqoqosho Abaseki izibambiso daka fiduciary. iinzuzo ngokwezoqoqosho zixhomekeke Irhafu yengeniso kwaye ingafunyanwa ngokusekelwe ukuthengwa izatifikethi mortgage inxaxheba ezifunyenweyo phambi ngoJanuwari 1, 2007 umphathi egubungele izibambiso.
• Inzala securities (ezifana neentambo), mortgage-backed yaye zakhutshwa ngaphambi January 1, 2007.

rate 15 ekhulwini

Benza emqukumbelweni kokufumana nomahlulwa, leyo ngebheyile ngabantu, abahlali ezingezo-irhafu yemibutho ababhalisiweyo eRashiya.

Iinjongo zobalo yerhafu yengeniso, apho umyinge ekhulwini 30, ngolu hlobo lulandelayo:

• imali efunyenwe nezibambiso ezikhutshwe ziinkampani Russian, kwaye unamalungelo kulo kufuneka zithathelwe ingqalelo kwi-akhawunti idipozithi komdlali ophethe langaphandle (nominal), i-akhawunti ilungelo liphethwe ziiprogram angaphandle ogunyazisiweyo umnini kunye akhawunti lokukhulisa elinguvimba, ehlawulwa abantu, ngolwazi olungafumaneki thaca kwi-arhente iirhafu;
• zonke izibonelelo zoqoqosho ezifunyenwe yi umntu akujongwa njengomhlali irhafu, ngaphandle ngenxa yengeniso irhafu ihlawuliswa kumlinganiselo we-13 ne-15%.

Izinga ngo 35%

Oku kusebenza kwiimeko:

• ukuba inzala efunyenweyo phezu needipozithi zebhanki, kodwa kufuneka adlule kwi isixa umdla ebalwayo nokuba iidipozithi engange (ukuthatha izinga mboleko ye-Central Bank, zinyuke nge-5%), okanye ethile iidipozithi kwemali zijikwe (kuqikelelwa ukuba umyinge we-9% ngonyaka);
• iinzuzo zoqoqosho kanye kanye ixabiso nayiphi na ibhaso kunye / okanye lokuwina afunyenwe iziphumo izimpi, imidlalo kunye nezinye izinto ngenjongo ngeenkonzo zentengiso, iimpahla, isebenza (ngaphandle umvuzo eliphumelelayo okanye ixabiso mabavakaliswe njengabangaphezu kwemfuneko engange-4 000);
• ingeniso njengoko kwentlawulo yokusetyenziswa kwemali abolekwe amanyathelo abathengi, eyenziwe ngamalungu zabo (shareholders);
• ukuba NGOBUCHULE irhafu waqonda inzuzo eziphathekayo, ezo zifunyenwe ngenxa imali kwi epesenti ngowama credit (ibolekwe) kuthetha kwimeko yokudlula ubungakanani ezicaciswe kwi-Internal Revenue Code (kwiSiqendu imizuzu 212, umhlathi 2);
• ukuba ulungele ukusebenzisa iipesenti afunyenwe kwi-zabelo kuthetha ngohlobo mboleko yomboleki yeentengo zemboleko imifelandawonye yezolimo.

irhafu yengeniso Personal osomashishini ngabanye

SP emiswe ngokomthetho njengoko abantu abangahlawuliyo ezizimeleyo zemirhumo mandatory kunye irhafu. IKOMMERSANT imali yengeniso yerhafu xa Benze ishishini kwinkqubo efanayo zobalo.

Kwimeko yabasebenzi yomvuzo kunye nentlawulo yayo entrepreneur ngamnye iba arhente karhulumente ukuba irhafu yengeniso.

Imigaqo yokubala kunye nokuhlawulwa kwalo irhafu ngabathengisi abhaliswe th kwinqaku 227 lomGaqo-Code Tax. Chief phakathi kwabo - le into yokubizwa kweerhafu yerhafu yengeniso osomashishini ngamnye ingeniso kuphela efunyenwe ishishini. Ngaphezu koko, ingeniso inokuchazwa ngokohlobo imali elolunye uhlobo, kwakunye njengebhenefithi eziphathekayo, echazwe kwi th kwinqaku 212 lo mthetho werhafu.

Isiseko serhafu

Usomashishini igqiba wayo ngamnye ngohlobo ngalunye ingeniso, ukuba iirhafu ezahlukileyo phezu kwabo. Ezisemthethweni; ngaphandle kokuba ingeniso erhafisekayo entrepreneur ngamnye ngokwesantya jikelele, okt 13%.

Isiqendu sesithathu kwinqaku 210th yeKhowudi Tax ikhankanya ukuba isiseko irhafu kwi kumyinge we-13% zibalwe imali-uhlobo ingeniso ngaphandle kokuba kutsalwe irhafu emiselweyo Amanqaku 218 th - 221 umthetho irhafu th, kuthathelwa ingqalelo izinto awohluke ebekwe kwiSahluko 23 Code yesibini . Oku kuthetha ukuba oosomashishini ngamnye ilungelo lokuba ukunciphisa isiseko serhafu ngenxa kwezimali zilandelayo:

• standard awaziwa yi kwiSiqendu 218-nd Code Tax Russian;
• utyalo-mali emiselweyo kwiSiqendu 219,1 Code;
• zentlalo, emiselwe th inqaku 219 of the Code Tax;
• kwi ukutshintshwa ilahleko kwi transactions Izixhobo zemali amakamva iintengiselwano kunye / okanye izibambiso ngamaxesha elizayo (Inqaku 220,1 le-Russian Tax Code);
• impahla ziyachazwa kwinqaku 220th lo mthetho werhafu;
• professional emiselwe th inqaku 221 i-Code Tax;
• xa betshintsha ukulahlekelwa kobulungu Partnership Investment ixesha elizayo (Article 220.2).

kokuba kutsalwe irhafu ezinxulumene nobungcali, kuxhomekeke imithetho leyo iya kuqatshelwa neendleko:

• esivakalayo;
• ibhalwe;
• Oku kuvele ngenxa nemcimbi ejoliswe kuphela ekufumaneni iinzuzo.

iikhrayitheriya ezichazwe kufuneka nazo ngexesha elinye.

Ngelo xesha wathi ngokucacileyo iindleko ezithile ekufuneka zibandakanywe ukutsalwa umsebenzi:

1. Isixa kweefizi inshorensi, yabelwa inshorensi pension esisinyanzelo kunye nezempilo.
2. Iimali zerhafu (ngaphandle ingeniso). Yaye isixa kwerhafu yepropathi abathile, ehlawulwa entrepreneur ngamnye, itsalelwa kuphela xa ipropati irhafu, ithathwa kusetyenziswa ngqo kushishino (ngaphandle kwezindlu, iigaraji kunye egadini).

Faka ebanjwayo professional kunokwenzeka kuphela ekupheleni kwethuba lerhafu. It inikeza ezisemagunyeni irhafu, ethatha njengesiseko le usomashishini ngamnye wafaka for irhafu yengeniso iphetshana lokubuyiswa kwerhafu.

Post scriptum

In, iziko elifutshane yerhafu yengeniso - yinto inzuzo kwezoqoqosho ngumhlali rhafu efunyenwe naliphi na ixesha In yimali eziinkozo (imali kunokuba zombini Russian kwaye amazwe) kwakunye kwi-hlobo ((nyaka, ikota, njalo njalo.) Oku kuquka inzuzo material).

Kwi-Code Tax, inqaku 208-th Russian wachaza uluhlu lwezinto ezirhafelwayo evela zombini imvelaphi kwilizwe lethu, ngokunjalo evela kwimithombo basemzini imvelaphi. Ukongeza, oko kuchaziwe khrayitheriya ezibonisa izimvo ezi zinto. Sibaphatha ngokuyintloko imivuzo, intlawulo lokwenza imisebenzi umsebenzi, iinzuzo zoqoqosho evela kwintengiso yempahla kunye / okanye ukusetyenziswa kwayo (umzekelo, irenti),-inshorensi, iintlawulo zezabelo, nemali eyintlawulo yokushicilela njalo njalo.

Ingeniso efunyenwe kwimithombo Russian, ngokuxhomekeka kwirhafu yengeniso kwakunye nabahlali kunye non-nabahlali.

Into yokubizwa kweerhafu ezifunyenwe ngumntu yelizwe zijikwe, ngaphambi kwesigqibo isiseko serhafu iguqulelwe engange ngokulinganisela okunanisa Central Bank of Russia, ngqo ukuya mhla wokufunyanwa yengeniso.

Ukuba imali ifunyenwe kwi ekuthiwa-hlobo (impahla, iinkonzo, imisebenzi, amalungelo empahla, njalo-njalo), iindleko zabo kufuneka zibandakanywe iirhafu ngqo.