Ngaba ibandla ahlawule irhafu eRashiya: impendulo ingcali

I-arhente Iindaba apho, uya ukubonisa ulwazi malunga mali ROC wasentsomini, malunga inkcitho okukhulu abefundisi Orthodox, phezu komthetho, iCawa wenza phantse Untouchable. Akumangalisi ukuba imvelaphi yalo, abaninzi esiyicelayo, "Ngaba ibandla irhafu irhafu eRashiya?" Siya kusabela kuyo iinkcukacha ezininzi.

Yintoni na ibandla

Ukuze uqonde ukuba ibandla uhlawula irhafu eRashiya, sibone oko kubaluleke ROC nge "ishishini" umbono. imibutho yenkolo kweli lizwe zithathwa ukuba babe nxaxheba ngokupheleleyo kobudlelane zoqoqosho - kukho izinto ezithile, kuyo nayiphi na ipropati - ezinokususwa, indawo, ilizwe. Ngoko kusengqiqweni ukuba konke oko kubizwa ngokuba ezikhoyo.

Ngaphandle yonke imibutho ngasentla, zonqulo inxaxheba kwimisebenzi ethile yonqulo - wenziwe izithethe ezithile kunye nemibhiyozo, iintlanganiso kunye neziganeko. Art. 8 loMthetho Federal №125 "Xa inkululeko yesazela kunye nemibutho non-zonqulo" ichaza ingqikelelo "icawa" ngolu hlobo lulandelayo: umbutho ngokuzithandela amaqela abemi ', nto leyo luqokelelane ukuba andise ukholo kunye nokwabelana umsebenzi wakhe, phakathi kwezinye izinto, obhaliswe iqumrhu elisemthethweni.

Le nkqubo isisikhokelo sezomthetho neBandla

Cinga ngezenzo zomthetho, ngendlela enye okanye omnye ezinxulumene irhafu kurhulumente leCawa eRashiya:

• Federal Law №7 "Kwi eyeyakhe nengeyiyo eyorhwebo Imibutho": iCawa unelungelo ukuba neshishini kunye nokudala uluhlu yazo kumashishini kunye nemibutho.
• Federal uMthetho №129 "ubhaliso Malunga karhulumente oosomashishini ngamnye kunye amaqumrhu asemthethweni ': Church nabasebenzisana zixhomekeke kubhaliso esisinyanzelo karhulumente.
• I-Federal UMthetho ekhankanywe ngaphambili №125, Inqaku le-11: ngokuba imibutho yenkolo ithetha inkqubo ekhethekileyo yobhaliso karhulumente.
• KoMgaqo Tax, Inqaku lesi-3, ibango 1: intsingiselo yonqulo iimveliso uxolelwa VAT.
• Russian Federation Resolution Government №251 (31.03.2001): uxwebu iqulathe uluhlu lwezinto kunye neenkonzo wathengisa libandla ayichatshazelwa VAT.
• Isivumelwano "yokungenisa of Educational, Scientific and Materials neNkcubeko": iimveliso zonqulo amazwe zithi rhafu ngaphezulu kunaleyo eqondisa ukuba iimpahla ezifanayo kummandla umkhosi karhulumente.

iingeniso ibandla

Ngaba ibandla ahlawule irhafu eRashiya yaye yintoni engenayo? Lo ngumbuzo umdla kakhulu kubemi Russian. Sibala iingongoma eziziintloko ukwenza intlangano yonqulo inzuzo:

• neminikelo esithembekileyo izithethe, mkhosi;
• iminikelo labathengi kunye nabaxhasi;
• intengiso amakhandlela;
• ukuthengiswa iincwadi kunye atibutiki inkolo;
• "Kruzhechny" collection emva kwenkonzo;
• ingeniso evela kwimisebenzi yorhwebo kwimibutho ibandla;
• udluliselo inani lamaziko zecawa ukusetyenziswa free;
• nzuzo kusuka mali karhulumente kweli Russian Federation.

VAT ukuba ibandla

Ukuthetha ngento irhafu ehlawulwa ecaweni eRashiya, kuyimfuneko ukuyiphatha ezo ntlawulo, apho zonqulo umbutho kumbe okanye utsala ubuncwane ukuze ekhethekileyo. Okokuqala zonke sinikele ingqalelo VAT - apha luluhlu lwe kwintengiso ngqo ibandla ukumnika ilungelo ukuba ahlawule ebuncwaneni irhafu zikarhulumente 18%:

• Izinto zonqulo: imifanekiso eqingqiweyo, nezibingelelo, eKalvari, njl, kwakunye izinto ezenza i ebumbene nabo: iziciko, isakhelo lenkundla, nezambatho njalo njalo ..
• Iinjongo yomhombiso elingaphakathi, izinto zokwakha: iconostasises, amangcwaba, imihlaza, ugcedevu, zezibane, isango, window Ilibele, trona, nekhabhathi isibingelelo, etc ...
• Izinto zobumnini Orthodox inkolo iminqamlezo, kunye nemithandazo ibhanti, uthabathe kubo, medallions, iibhanile, iibhanile, iintonga, amakhubalo, uhlobo yokuluka amaqanda Ista, etc ...
• Iziqalelo eziyimfuneko kunye nezinto, ngaphandle apho akunakwenzeka ukubamba unqulo: iziqhumiso, neoli baqhumisela, amakhandlela, linamafutha aqholiweyo, unction izixhobo, iikerubhi, ushicilelo ngenxa yezonka ezicwangcisiweyo kunye artos etc ...
• abefundisi Clothing: yokwaleka, ibhanti, cuffs, iNtonga yeGunya, hip, phelonion, izikhafu, zisuke kubo izifo, njalo njalo, kwaye kananjalo duct, zibe, amatyala, amatyathanga, emigodini, njl kubo ....
• Iimveliso Paper: iincwadi zonqulo (zeZibhalo Ezingcwele, Xikhongelo, ikhalenda, amanqaku, chinopredstavleniya, iikhalenda zonqulo, njl ..), Religious,, iincwadi zemfundo zemfundo, iifom ezisemthethweni kunye neemveliso eprintiweyo imibutho yenkolo (izatifikethi, iidiploma, postcards, iileta, imithandazo, ezingcwele umfanekiso, photo, njalo njalo).
• Ividiyo kunye nezinto yemveliso ibandla odiyo, zemfundo ngokucacileyo, emnandi, abonisa izinto imfundiso, nenkolo, unqulo, njalo-njalo ..
• efunekayo Ukulungiswa kunye nokubuyiselwa umsebenzi itempile - ukuba agcinwe intlangano ilayisenisi umsebenzi onjalo.

Kubalulekile ukuqaphela ukuba uxolelo VAT kwi izinto ezidweliswe zifumaneka kuphela ngqo ngenxa ecaweni, kodwa ukuba inkampani yorhwebo, ogama ogunyazisiweyo ezinkulu - iyonke igalelo leyo nkolo.

irhafu yepropati imibutho yenkolo

Art. 381 of the Code Tax akhulule ibandla ekuhlawuleni irhafu kwipropati, kodwa kuphela malunga impahla enokususwa kunye engenakususwa, nesetyenziswa ngqo imisebenzi zonqulo. Church yokulala izindlu ngenxa abazalwana, njalo njalo. E. baya kuxhomekeka kulo irhafu kubungakanani obufanayo namanye kubarhafi Russian. Kodwa ke kukho enye into: irhafu - yengingqi, kwaye ngenxa yoko, ngokungqinelana ne-Code Tax, Art. 12, n. 3, amaqumrhu zingaqinisekisa ubukhulu yayo non-abangahlawuliyo. Kuba imibutho yenkolo lwenziwe ukuba nothi.

irhafu Umhlaba ukuba ibandla

Ukubuza malunga nokuba nebandla angahlawuli rhafu eRashiya, kwaye touch kubaluleke kangaka ukwamkelwa lwabiwo-mali, njengoko irhafu komhlaba. Sites besive iCawa, wakhululwa kuso kwiimeko ezimbini - ukuba luthi:

• Umhlaba ophethwe yi ilungelo lokusebenzisa elingunaphakade kubo.
• Territory, apho wakha iitempile, iicawa, Izindlwana nezakhiwo ngeenjongo zonqulo yesisa. Le yokugqibela ziquka:
  • zokwakha ukuphunyezwa kwiinkonzo ezithile zonqulo, umthandazo, umzimba yonqulo, kwiintlanganiso izibonelelo, izithethe, imibhiyozo;
  • amaziko oluya kunye neehotele abalambele akwi ngqo ibandla;
  • imibutho yenkolo ibandla - zabefundisi, izikolo ngezakwaLizwi, izikolo zonqulo zokulala kubafundi;
  • Soup Kitchen, iihostele kunye nezibhedlele, Orthodox leenkedama, amaziko emfundo, kunye nemeko zesisa njalo njalo. d.

Ngokutsho kubanjelelwa Ministry of Finance № 03-06-02-02 / 41. kwirhafu komhlaba simaphulele indawo lonke ibandla, kwanokuba endaweni yayo kukho izakhiwo, ayibandakanywa apha ngasentla. A Tax Code (p. 395, p. 4) uthi ukuba umhlaba lo uya kuncitshiswa, nto leyo impahla Orthodox Church, kodwa apho izakhiwo kunye izakhiwo nezinye unqulo.

Ukuqhubela phambili kwesihloko "Ngaba Church uhlawula irhafu eRashiya?" incwadi Ministry of Finance №03-05-04-02 / 31 ka Meyi 7, 2008 ilumkisa ukuba umhlaba ngumbutho yonqulo, kodwa ninxibe ummandla wayo kuphela kwizakhiwo kunye nezibonelelo ethengiswayo, iincwadi njalo njalo. n., ngaphandle kobukho izakhiwo zenkolo kunye neenjongo wesisa, irhafu ngokupheleleyo irhafu komhlaba.

nkolo irhafu yengeniso

Irhafu kwi Church eRashiya - kukwayinto entle irhafu kwingeniso. Ngokutsho Code Tax, Art. 246, n. 1 umbutho lonqulo Mhlawuli wayo. Kodwa kuye, yaye kukho inikwa inani iinzuzo - ekulungiseleleni isiseko serhafu akuthethi ithathele ingqalelo oku kulandelayo:

• Property (in Vol. H. Money) kunye nempahla amalungelo weza mali yecawa ngokunxulumene nokwenziwa izithethe zonqulo kweembasa, kwakunye nokuthengiswa iimpawu walo ongundoqo kunye noncwadi.
• Target yengeniso (ngaphandle kwabo ukuba excised). Ezi ziquka:
• iminikelo kunye iminikelo;
• ipropati leyo kudlule ngokuthanda, ilifa;
• impahla efunyenweyo ukuphunyezwa imisebenzi amiselwe ngokomthetho;
• izibonelelo ezivela kubantu kunye nemibutho ifakiwe List of Government Ndiwise №485 (28.06.2008).

inzuzo ngayo irhafu kuphela xa ziphele ngokungqongqo idinga - kwigunya yerhafu iBandla mfuneko mayinikwe ingxelo eneenkcukacha.

Irhafu ehlawulwa ecaweni

Ngaba ibandla ahlawule irhafu kurhulumente eRashiya? 91% banomdla kweli phephancwadi awukwazi ukufumana ukuba enye ixhomekeke iintlawulo berhafu evela kwimisebenzi kunye nempahla ibandla. Umbutho yonqulo iya kuhlawula oku kulandelayo:

• irhafu zokuhamba: kuzo zonke izithuthi, phantsi kwegunya ibandla, uhlawule irhafu kuloo ngokucacileyo ezinye abarhafi.
• ngamacala Excised (Tax Code, Inqaku 181.) Cosmetics kunye iziqholo, iziyobisi notywala-based, imithi, prophylactics, njl Qaphela ukuba iimveliso izacholo, libandakanya i Church kwaye zithengiswe, akukho excised element .....

Ngoko ke, ukuba ibandla uhlawula irhafu eRashiya? Impendulo ngu-ewe, kodwa inani kodwa - ngenxa imibutho yenkolo Russia afakwa inani elikhulu iinzuzo zerhafu.