Rate Excise. amazinga Excise kunye neendidi kunye ekubaleni isixa serhafu kwi irhafu yempahla engenayo. amazinga Excise kwi Russian Federation

Inkqubo yerhafu Russian Federation kunye namanye amazwe abaninzi olu hlobo yokuqokelela kuNondyebo, njengoko umsebenzi Excise. Yena ebizwayo, ngenxa uluhlu elilinganiselweyo impahla - ikakhulu ezo luphawulwa njengoko nenzuzo kakhulu. Awo yempahla - into ebalulekileyo kwi imeko ngokuzalisa le mali. Ngoko ke into ephambili ukuba abasemagunyeni - ukuqinisekisa ukusebenza eliphezulu le nkqubo. Ziziphi izinto ezisisiseko izinto zekhaya umsebenzi? Yintoni Ngokwengcamango yezoqoqosho?

Yintoni irhafu yempahla engenayo?

Phantsi yempahla umsebenzi ngokuqhelekileyo bendiqonda uhlobo lwerhafu, elithanda wabekwa amaqumrhu asemthethweni kunye noosomashishini ngamnye ngexesha imisebenzi yabo wolunye uluhlu kwempahla. Ingakumbi - ihanjiswa ngaphaya umda Russian Federation. Kukho kakhulu iindlela ezimbalwa ukuya ukuhlelwa ekhaya. Umzekelo:

- on kokubhekisela kwinqanaba lamandla karhulumente;

- kwizifundo lokutshintshela kwi-mali;

- on ukusebenzisa ngayo iintlawulo;

- ukurhoxiswa lamajelo;

- phantsi icebo irhafu;

- Iikhrayitheriya imithetho uqhubeka ukuzibandakanya.

Ukuba Cazulula kokwenziwa kwezi zizathu, kuya kuba irhafu:

- ukubayinxalenye kudidi federal;

- erhafiswa, njengoko sibonile ngentla apha, amaqumrhu asemthethweni kunye noosomashishini ngabanye;

- kakubi uhlobo, sijoliswe kwi ngemali kuluhlu yawo zemisebenzi;

- ukubayinxalenye kudidi ngqo;

- ubalwe kwaye zihlawulwa yi berhafu ngokwabo;

- ukubayinxalenye kudidi imigaqo, ngenxa yokuba ezi ntlawulo ingabhekiswa ngokweebhajethi ngamanqanaba ahlukeneyo - federal, yengingqi.

irhafu Excise - yerhafu ngqo. Oko kukuthi, eneneni zihlawulwe yi berhafu ayikho, kunye nabathengi.

Excises, ngaloo ndlela, zifakiwe kwamaxabiso eemveliso. Akuba ebuyile, ebamkele yeengeniso intengiso imveliso, umhlawuli werhafu utsala kuyo isixa esilingana umsebenzi Excise kuhlahlo lwabiwo-mali.

Yintoni ingqiqo kwezoqoqosho yokungafani irhafu ingqalelo?

Kuqala kwinto zonke, irhafu Excise iya kuzinza urhulumente makasizalise mali ngeendleko yenzuzo isityhwentywe ukuba siqinise wamkela nokukhululwa iimveliso ophezulu-umda, kwakunye ngokulinganisa imeko yoshishino kwezoqoqosho. Ukongeza, le hlobo iirhafu zingacwangciswa iimveliso kwamanye amazwe - ukuze kukhuselwe imarike yesizwe. Urhulumente umisela amazinga ekhaya, leyo, kwelinye icala, ukuba ukusombulula ngempumelelo le ngxaki, kwelinye - uyakwazi ukugcina umtsalane yemarike zasekhaya kubatyali angaphandle.

Kuba abasemagunyeni, eli lizwe kwakhona kubalulekile ukugcina yokumodareyitha inkqubo yokuqingqa imali lwezibonisi ngokwemigaqo ukugcina amaxabiso eyamkelekileyo ukuthengisa impahla excisable yabemi - njengoko sibonile ngentla apha, umhlawuli werhafu eyiyo emibuzo abathengi amashishini.

VAT yempahla umahluko

Njengokuba sibonile ngentla apha, irhafu ingxelo thathwa nje ngqo. Akukho emininzi Russian Federation. Ukongeza ingqokelela Excise kwakhona ingqalelo VAT ngqo. Iza kuba luncedo ukuba bafunde yintoni umahluko ezingundoqo phakathi kwabo.

Okokuqala, VAT ihlawuliswa kuyo yonke kuluhlu ngokungathethekiyo abanzi kwempahla. Ukongezelela, i-VAT, kunye neenkonzo ezinikwa yi werhafu. amazinga Excise zibekiwe, ethubeni, kuphela iimpahla. Omnye umahluko ukusuka iintlawulo VAT phantsi ingqalelo - ifomula elula yokubala value added tax. Iintlobo rates excises zihlelwa ngezizathu ezininzi. Ifomula yokubala intlawulo esihambelanayo singabandakanya inani elikhulu parameters - olu hlobo luza kuxubusha kamva kweli nqaku.

Omnye umahluko osisiseko phakathi irhafu Excise ukusuka VAT kuloo yokuqala, ngokuqhelekileyo zibandakanya imbonakalo umthwalo intlawulo ngqo kwi ishishini. VAT efanayo - irhafu ubukhulu becala mali. Oko kukuthi, esebenzisa notsalo zasemthethweni kuyo, inkampani lilonke kunciphisa umthwalo yemali ubuncinane. Inzuzo ezinkampani uhlawule VAT, umgaqo ingabi ngaphantsi oko ubonakalise imibutho ezingekho phantsi le rhafu.

Kwelinye icala, xa siqwalasela izinga lerhafu zokuthumela kubo akusoloko neyalo thabatha. Ngenxa yoko, le nkampani kukuba ibe umthwalo intlawulo ngokwenene. Ukuba akunjalo ukuba uhlawule irhafu Excise (ngesantya yayiya neyalo thabatha), nenzuzo yayo ibiya kuba aphezulu kakhulu. Ngoko ke, ukuqokelelwa nelayo iintlawulo - kungumba obalulekileyo wemvula-mali karhulumente. irhafu Excise imele ingeniso ebonakalayo ukuya nonengxowa yomphako kuNondyebo. amazinga Excise eRussia nakwamanye amazwe amaninzi ibekwe okwicandelwana ixabiso wambi umyalelo kwamashumi eziliqela ekhulwini ixabiso labo nokuthengisa.

Ngamanye amaxesha faka wenza iintlawulo achaphazelekayo ukuze kwandiswe ukusebenza esweni turnover okungekho mthethweni imveliso sikarhulumente. Kulo mzekelo, i irhafu Excise unokubekwa ephantsi kakhulu - kuba urhulumente kubaluleke ngakumbi akukho kakhulu ukufumana imali-mali, ukuze sibone ukuba yintoni uqeqesho yentlawulo kwiinkampani.

uhlobo tax kujongwa kuqala yaziswa eRashiya ngoDisemba 1991. Kangangexesha elide ingqokelela kwayo kulawulwa ngumthetho eyahlukileyo. Kodwa ukusukela ngo-2001, lo iqhekeza engundoqo komthetho kwisigaba ubudlelwane zomthetho liye laba Code Tax. rates Excise phezu kwabo, kunye nezinye iimpawu olu hlobo iirhafu ichazwa amalungiselelo afanelekileyo kweKhowudi. Ukuze sibe ngqo - imigaqo yeSahluko 22 Part 2 Code Tax.

izinto ezisisiseko ezakha irhafu Excise: izinga, isiseko kunye into irhafu. Bonke bephela lwayamene imveliso apho yezaseKhaya xanduva ityala. Cinga iinkcukacha zabo ezithile.

Ziziphi izinto ngokuxhomekeke yempahia umsebenzi?

Iimveliso ezingundoqo, ezixatyiswa irhafu yempahla engenayo ziquka:

- iimveliso utywala aqulethe;

- utywala;

- imveliso yecuba;

- olingene;

- diesel neoli;

- iimoto.

Kodwa kwezinye iimeko, iimveliso ezithile kuxolelwa ekhaya. Ngokomzekelo, ezinye iziqholo kwelinye icala, bazalana kwiimveliso utywala-equlethe, kwelinye - azikho iimveliso eziphantsi yempahia umsebenzi. Ngoku sifunde ingakumbi omnye isitshixo iziqalelo irhafu ekuthethwa, - irhafu.

rates Excise

Ixabiso parameters kuqwalaselwa kuchaziwe izibonelelo Code Tax. amazinga Excise eRussia kwi RF Tax Code ayinakutshintshwa efanayo lonke ilizwe. Bona ihlelwa iintlobo ezimbini - oluqinileyo nezidibeneyo.

irhafu Excise, ezinxulumene eqinileyo, eyasekwa ngokwemigaqo ngokupheleleyo unit isiseko serhafu nganye. Ngokomzekelo, 1 ngetoni okanye eyayinepetroli ngelitha 1 ethanol. Ngenxa yoko, amazinga emanyeneyo izinto zekhaya umsebenzi kwimpahla excisable iya kubalwa ngokusekelwe amanani eziqinileyo, kwakunye indleko kwimveliso.

Kwezinye iimeko, ungenza isicelo inenkqubo ngokwahlukeneyo iireyithi yokuhlela. Umzekelo, excises kwisibaso libya kwi RF ngaphezu kwabo ezenzeka iintlobo ngaphantsi zobugcisa iimveliso petroleum. Kusenokwenzeka ukuba kuqatshelwe ukuba izinga Excise eziqinileyo ngokuqhelekileyo indexed ngokusekelwe kwamaxabiso. Kodwa kwakhona kuxhomekeke ephambili yomgaqo-nkqubo karhulumente le yokuqokelela irhafu.

Unqontsonqa zobalo ngaphakathi lokuhamba iimveliso excisable

Esinye seziqalelo zethu ezibalulekileyo irhafu ekhaya - into irhafu. Cinga Okukodwa yayo. Ngokuhambelana kunye nemigaqo ye-Code Tax, kuxhuzulwa irhafu phantsi umsebenzi Excise luthathwa uluhlu lwemisebenzi ukuba lwenziwa kunye impahla, ngokuxhomekeka ekubeni izityholo, kuthethwa ngawo. Oku ingaba:

- intengiso yempahla achaphazelekayo;

- irisithi, ukuthumela imveliso, ukuthuthwa kweempahla ngapha komda Russian Federation;

- ukudluliselwa zemveliso, yakho usebenzisa izinto kubonelelwa, umnini lwemvelaphi okanye namanye amaqumrhu;

- Direction esikhutshwe lwamashishini iimveliso, nenokuthi maxa wambi ichaphazeleke ekhaya, kuba iimfuno zabo;

- ukuqukwa kwemveliso excisable-mveliso eyinkunzi, isakhiwo unit trust, iminikelo uthelelwano.

Omnye umthombo kunokwenzeka ukuba lokusekwa into yokubizwa kweerhafu ngaphantsi ekhaya - ukuthengisa impahla, ekufuneka ziphathwe zikarhulumente, umasipala, ilungu kudidi athimba okanye ownerless.

Kakade ke, njengoko into mbuzo, yaye zigqalwa ukungeniswa yemveliso apho yezaseKhaya xanduva ngolwaa kummandla weRashiya avela kwamanye amazwe.

Kusenokwenzeka ukuba kuqatshelwe ukuba, ngenxa eziliqela amagatya iKhowudi Tax, into irhafu inokumiselwa ngenxa wokuxuba iimveliso ezenza impahla excisable. Xa Excise enye irhafu zibekiwe, njengoko umthetho, ngaphezu kwabo iimveliso zisetyenziswa izinto ekrwada.

Kukho eziliqela iimpawu okuluphawu kwenkcazo into yokubizwa kweerhafu ngenxa irisithi okanye ukuthunyelwa kwempahla, nenokuthi maxa wambi ichaphazeleke yempahia umsebenzi. Ngoko ke, xa sithetha ngazo, into ixhomekeke kwinto yokuba ekuqhubeni imisebenzi kuphela iimveliso ezifana ethanol nepetroli, ebhekisele kudidi virgin. inkqubo yemiyalezo kulo mzekelo kuthetha ukwenza iimveliso ukuba liqalise ukusebenzisa izixhobo zalo, kwi akhawunti. Unako kwakhona uqaphele ukuba kwenkcazo into yokubizwa kweerhafu lwenziwa kuphela xa inkampani onesiqinisekiso ukuba kukhululwe impahla excisable.

Ezicacileyo yokujonga isiseko serhafu imisebenzi ekhaya

Khawuve oko na irhafu imisebenzi ekhaya, ukuhlola ezichaphazela ledatha iindidi ezifanelekileyo iifizi. Kusenokwenzeka kuqwalaselwe ukuba esi salathisi kunxulumene ngokusondeleyo kowangaphambili, ngokuba isiseko Excise uzimisele ngokusekelwe kumazinga imveliso ethile. ixabiso layo ungakwazi ilingane:

- umthamo iimpahla ezithengiswa isambuku (ukuba iirhafu ezi eqinileyo);

- kwamaxabiso eemveliso bathengisa, ebalwayo ngokusekelwe kwixabiso elimiselwe ngokusekelwe kwezibonelelo zoMgaqo-Code Tax;

- iindleko zokuvelisa, ngokusekelwe kwi-avareji lokuthengisa ixabiso kwithuba kwee elidlulileyo okanye ixabiso lemakethi;

- umthamo iimpahla ezithengiswa isambuku kunye namaxabiso ubuninzi zentengiso, nezibonakalisa neefomathi neevenkile.

Ngoku makhe siqwalasele indlela isixa yerhafu izinto zekhaya ziya kubalwa practice.

Ukubalwa isixa izinto zekhaya umsebenzi

Ubungakanani impahla ekhaya apho kwagqitywa usisigxina, ibalwa ifomula oluthathela ingqalelo loo amacandelo:

- ixabiso lesiseko (ezicaciswe engange okanye ngokwemiqathango real);

- ubungakanani izinga (in ipesenti okanye engange esekelwe umthamo zemveliso).

Ukuba imveliso ifakiwe rate edityanisiwe, ifomula kungaba ixeshana nzima ngakumbi. Sithabathela ingqalelo:

- isiseko ixabiso ngokwalo real;

- ixabiso izinga ngeyunithi nganye;

- ipesenti kwisiseko irhafu;

- ubuninzi bobungakanani ixabiso lempahla apho yezaseKhaya xanduva ityala.

Imali iyonke intlawulo kumiselwa ngokusekelwe zonke iimali zerhafu ezifanelekileyo kudidi ngalunye impahla, kwanokuba isiqalelo iqhosha ezenza irhafu Excise - rate, - kwimeko nganye kumiselwa ngemigaqo ezahlukeneyo. Ukubalwa ixabiso lokuqokelela ikhutshwa phandle iziphumo ngexesha lokugqibela zemali kwaye kuthathela ingqalelo zonke iintlobo imisebenzi enxulumene Ukubolekisa iimveliso excisable.

Ixabiso lokugqibela nerhafu yezonwabisi, ekufuneka ihlawulwe kwi-mali ye-Russian Federation iya kumiselwa kuthathelwa ingqalelo ukutsalwa kwerhafu kunokwenzeka kwi uhlobo icala. Kulo mzekelo candelo ehambelana inokuba elidibanisayo okanye elithabathayo. Kwimeko yokuqala, umahluko idluliselwe kwi-mali. Ukuba kutsalwe - ngakumbi irhafu nerhafu yezonwabisi, akufani irhafu ehlawulwa ngurhulumente, kwaye umahluko efakwe iintlawulo ezilandelayo yenkampani kule mali. izaphulelo ezisemthethweni kuhlawulo lwerhafu olufanelekileyo ityala kumiselwa ngokungqinelana nemiqathango Code Tax.

Imigaqo yentlawulo imisebenzi ekhaya

Emva kokuhlolisisa oko eyenza isiseko serhafu, irhafu nerhafu yezonwabisi, kwakunye kwisifundo irhafu, sicinga ukuba inkalo lwemida ixesha ukuqwalaselwa iintlawulo-mali.

Eyona nto kulo mzekelo - umhla yokuthengiswa kwempahla, nenokuthi maxa wambi ichaphazeleke ukuqokelelwa, kulo mbuzo. Ixhomekeka, kwakhona, esekelwe phezu kwemimiselo ye-Code Yabasebenzi. Njengomgaqo, yiyo le imini ukuthunyelwa okanye ukudluliselwa kumthengi lempahla excisable okanye isakhiwo intra-corporate, ebonelela abathengisi ezi mveliso.

imithetho kunokuba ezithile ekuthe ipetroli ixhomekeke komhla wokuqala ukusebenza - ngomhla wokufunyanwa amafutha, leyo isiqinisekiso ngenxa ipetroli nokusulungekiswa. Kukho kwakhona bokuqonda nokumisela komhla wokufunyanwa ethanol isipirithi - imini ekufunyanweni imveliso, leyo isiqinisekiso.

Isixa izinto zekhaya umsebenzi kufuneka ihlawulwe kwi-mali federal yi berhafu phambi 25 wenyanga elandela ixesha yerhafu elidlulileyo. Ukuba sithetha ukutshintshwa irhafu zepetroli kunye notywala mveliso kunye ubungqina kuyimfuneko, kuliwa phambi ngomhla wama-25 kwinyanga yesithathu elandela ixesha yerhafu edlulileyo.

Ehlawulweyo irhafu nerhafu yezonwabisi, njengoko umthetho, ekuhlaleni apho iimveliso zenziwa. izibalo zepetroli notywala yenziwa ngokwahlukileyo. Ukuba ethanol kuya kufumaneka yinkampani, leyo isiqinisekiso ukuze kukhululwe impahla nespirtosoderzhaschih, umsebenzi Excise ahlawulwa nendawo apho umsebenzi ahambelanayo luyenziwa. Ukuba ipetroli efunyanwa yinkampani, leyo isiqinisekiso ngenxa kwakhona, umsebenzi Excise ahlawulwa nendawo apho umhlawuli werhafu ibhalisiwe.

ingxelo

Safunda ezinye iirhafu ekhaya esekwe kwi-Russian Federation, ziziphi iimpawu zichaze yenjongosenzi kwesiseko irhafu kunye data nokuqokelela, ingqalelo imiqathango kokuhlawula irhafu ahambelanayo - ingxelo iintlawulo kuthethwa. Berhafu kufuneka ithunyelwe kwi-Federal Tax Service of Russia Declaration on kwiziphumo ngexesha lokugqibela mali - phambi kokuba 25 kwinyanga elandelayo, uxwebhu efanayo phambi ngomhla wama-25 kwinyanga yesithathu elandela ingxelo nyanga - berhafu ukuphumeza imisebenzi kunye ipetroli ngqo-run okanye ethanol isipirithi.

Ukumakishwa kwempahla excisable

Kuluncedo ukuba siqwalasele nomba impahla zokuphawula ngokuxhomekeka kwirhafu phantsi izimvo ingqalelo. Kukho intaphane impahla, imveliso leyo kufuna ulawulo okhethekileyo ngurhulumente. Ngokukodwa, ezi iziselo ezinxilisayo kunye neemveliso necuba. Kufuneka babe izitampu ezizodwa okanye yempahla. Kwelinye icala, ukuba uqinisekise isibakala sokuba iimpahla ezo zixhomekeke irhafu ezifanelekileyo, kwelinye - sokuqinisekisa imveliso yabo kwiimeko bazifezekisayo iimfuneko elichazwe ngumthetho. izitampu Excise, njengoko umthetho, kukho iindleko. Kujongwe ngokusekelwe kumthamo esekwe kwempahla. Excise kunye ezizodwa izitampu zibonwa njengamaxwebhu accounting.

Zeziphi imisebenzi zibandakanya iimpahla uxolelwa engenayo?

Iza kuba luncedo ukwazi ukuba yintoni imisebenzi ayichatshazelwa ukusuka ekhaya. Ezi ziquka:

- ukuthunyelwa kwempahla, nenokuthi maxa wambi ichaphazeleke yempahia umsebenzi;

- ukudluliselwa uhlobo olufanelekileyo lemveliso ezinye iimveliso iimveliso ekhaya phakathi kweeyunithi kwesakhiwo iqumrhu elisemthethweni (ukuba ngaba entities yokuhlawula irhafu eyahlukileyo);

- intengiso yokuqala impahla akwi kudidi eyohluthiweyo, ownerless okanye ezo ziphantsi lokutshintshela urhulumente okanye umasipala;

- processing industrial kwempahla, uqhutywe phantsi kolawulo abasemagunyeni zoluntu;

- ukungeniswa kwempahla waya kummandla we-Russian Federation ngokusebenzisa zibuko, nto leyo ibekwe kwindawo ekhethekileyo yezoqoqosho.

Ukuze ukwazi ukuphepha ukuhlawula izinto zekhaya duty iimpahla lithunyelwa ukusuka eRashiya okanye kwamanye amazwe nge izibuko kwindawo ekhethekileyo yezoqoqosho, kufuneka ukunika werhafu kwi inkqubo yerhafu njengesiqinisekiso yebhanki okanye ngummeli, kwakunye namaxwebhu esiqinisekisa isibakala le imicimbi. Ezi kungaba:

- izivumelwano, engqina ukuzalana Mhlawuli of duty izinto zekhaya kunye naye;

- amaxwebhu intlawulo esiqinisekisa ekufunyanweni ingxelo yengeniso werhafu ukuba iimpahla ezithunyelwa kwi-Russian Federation;

- isibhengezo amasiko, apho kuma kwinqanaba imizimba zolawulo;

- Iikopi zothutho okanye yokuthumela amaxwebhu Siyamazisa isibakala kwemveliso kumazwe aphesheya.

Ukusebenza kunye nempahla excisable: kwezinye bokuqonda

Ngoko ke, siye wajonga ulwazi olusisiseko malunga nerhafu yezonwabisi ethile esekwe ngomthetho yerhafu ye-Russian Federation. Siye safumanisa ukuba okhethekileyo uhlobo lwerhafu exhuzulwa ezithile iintlobo yempahla. The main izinto ezakha irhafu Excise - isiseko rate, into irhafu. Okukodwa kwabo emiselwe imiqathango Code Tax. Kodwa kukho inani kujonge kulaba isenza ingeniso kwempahla excisable eRashiya. Iza kuba luncedo ukufunda kwabo.

Kuqala kubalulekile ukunikela ingqalelo imiqathango iKhowudi Tax, ukumisela ukuba i-akhawunti kunye neemveliso excisable imisebenzi kufuneka kwenziwa ngokwahlukeneyo. Ngokukodwa, oku kusebenza imisebenzi kunye impahla apho izinga lerhafu Excise ebekwe - ezahlukeneyo. Ukuba Umhlawuli esiqinileyo-irhafu ongathobeli le mfuneko, isixa izinto zekhaya umsebenzi iya kubalwa ngokususela ubuninzi bobungakanani umlinganiselo isiseko, leyo oluphawula intengiselwano irhafu mbuzo.

Enye inkcukacha, kubalulekile ukuba sinikele ingqalelo - ukuma iKhowudi Tax, nabafuna ukuhlawula izinto zekhaya duty kuphela amaqumrhu Russian esemthethweni kunye noosomashishini ngamnye, kodwa amaqumrhu amazwe.

Njengoko kunjalo kunye irhafu, intlawulo ekhaya umsebenzi - isibophelelo, non-inzaliseko apho ihamba kunye nokunyanzeliswa kwentlawulo efanelekileyo noosomashishini. Ngoko ke, ukuba inkampani akaqinisekanga, umzekelo, ukufaneleka yotsalo - kubhetele ukuba ahlawule umsebenzi ekhaya ngelo xesha. Ingasetyenziswa njenge lokutsalwa kamva - ukuba ukubonakalisa ubunyani le egqithisileyo ukuya mali.