Ngeendleko Income tax 2011: Izinga, izohlwayo kunye nezinye iintlawulo.

Ebhekisa ezoqoqosho, kuye kucace ukuba irhafu yengeniso kwinkampani ethile i yerhafu ngqo. Oku kuthetha ukuba uya kuhlawuliswa phezu iingeniso anokuzuzwa ngokwenza enye okanye inkampani enye, ishishini okanye inkampani. Ahlawule irhafu enjalo zonke mveliso, nokuba Russian okanye zangaphandle, ukuba benze ushishino kummandla Russian Federation.

Xa sincokola ngayo ingeniso, kodwa ke ingeniso iyonke ukuba inkampani ifumana apha ekuhambeni imisebenzi yabo. Akukho mfuneko ukuqwalasela iindleko kwakunye inkuthazo yerhafu ezisemthethweni kunye nezaphulelo. Engenayo kunye neendleko zibalwa usebenzisa indlela accrual. Ngokufuthi basebenzisa ekuthiwa indlela cash-basis.

Kufuneka kuqatshelwe ukuba ukubalwa ingeniso kunye nenkcitho ukulungiselela iinjongo accounting irhafu eyahlukileyo. Kungenxa yoko le nto zonke iinkampani kufuneka ukuba athwale izibalo kwezi ntlobo zimbini. Nokuba kubo ungadibanisa wesithathu - yolawulo. Bala irhafu yengeniso unako, unikwe umyinge tyaba kunye nesiseko serhafu.

Isiseko serhafu yenza kube lula ukubala izinga irhafu yengeniso-2011 Le rhafu uzimisele ngokungqinelana Iziphumo ixesha lokunika ingxelo kulo nyaka. Ukuba ujonga ngesantya ezingundoqo, oko ayitshintshanga ukususela ngo-2009. Ngoku yi-20 ekhulwini. Kule mali, 2 ekhulwini baya kuza bevela mali federal, ne-18 ekhulwini - in wokulondoloza imali karhulumente we-Russian Federation.

Phantsi komthetho ngoku, irhafu yengeniso ezingahlawulwanga eminye imibutho kunye neenkampani ukuba ezinxulumene ngqo kweMidlalo YeOlimpiki - 2014 Sochi.

Kwakhona, irhafu yengeniso ngo-2011, izinga elo liphezulu ngokwaneleyo, musa hlawula ngamnye osomashishini ukuhlawula iirhafu kwezinye izikim, umzekelo, xa uyivula nokuhlawulwa kwerhafu elimanyeneyo zolimo, okanye sebenzisa inkqubo lula irhafu, njalo-njalo.

Bonke abanye, ngokwenqaku 246 loMthetho weRhafu Code of the Russian Federation, saqondwa werhafu kwaye ke ngoko kufuneka ukuba ixesha lokuba uhlawule irhafu yengeniso.

Eminye imibutho uhlawule irhafu yengeniso ngo-2011, apho liyehla kancinci. Ngokuqhelekileyo, oku kusenzeka irhafu mali yasekuhlaleni. Kwezinye iimeko, izinga ukuze lincitshiswe ku-13.5 ekhulwini.

Ukongeza izinga isiseko, ihlawulwa ngaphezulu nezohlwayo irhafu yengeniso. Izohlwayo kufuneka ihlawulwe kuphela ngaphandle ngengeniso net eziya kufumana inkampani okanye kwishishini. Phantsi imali net libhekisela imali eseleyo emva kokuhlawulwa yonke inzuzo zerhafu. ngeendleko Inzala ibalwa ngo-sikhokelo yenkqubo zemisebenzi mali zitsalwa kwi ikhowudi efanayo njengoko irhafu yengeniso ngqo - ikhowudi 290 Kosgei.

Irhafu evela ingeniso, oko kukuthi, abo irhafu ehlawulwa yinkampani okanye inkampani yenzuzo eyenziwe, zingahlulwa zibe ngamaqela amathathu.

Iqela lokuqala luquka irhafu intlawulo esuka umsebenzi zemali.

Iqela lesibini iquka irhafu yengeniso.

Ekugqibeleni, iqela lesithathu libandakanya ezo iirhafu, ezo ehlawuliweyo ngengeniso ezisele kulahlwe zenkampani okanye kwishishini emva kwintlawulo yerhafu yengeniso.

Ukuba uhlawule irhafu yengeniso ngo-2011, izinga ebhaliswe nemithetho efanelekileyo, kufuneka ugcwalise isibhengezo irhafu. Kufuneka ube ngaphandle kokukhetha, omnye wemibutho ethi asebenza kwinkqubo efanayo zobalo. Thatha izibhengezo eyimfuneko kwiofisi yerhafu kwindawo inkampani okanye iinkampani kunye nabalingani zabo.

Order yomhla 15.12.2010 kwamiselwa uhlobo olutsha declaration of kwintlawulo yerhafu yengeniso. Kwaye kufuneka igqitywe lokunika ingxelo ka-2011.