Ukuhlelwa irhafu. Types of irhafu

umthetho Russian inikeza inani elikhulu iirhafu kunye namazinga ahambelanayo. nkqubo karhulumente weBhodi phantsi kwemiqathango ukucikideka ngobuchule ukwahlulwa-nkqubo yezemali kunye nophuhliso kwinkqubo yesizwe yezoqoqosho xa iyonke. Yintoni ukuzimisela ngqo lwamaxabiso zabo? Yintoni kungaba izizathu ukuhlelwa irhafu?

Yintoni izinga werhafu?

Makhe sifunde iimpawu lo mhlola, njengoko umlinganiselo werhafu. Lo gama uninzi ngokuqhelekileyo libhekisela ukubala esekelwe kwi iyunithi isiseko ahambelana womlinganiselo ukuba uhlobo oluthile lwenkunkuma kuhlahlo lwabiwo-mali. irhafu Isikhundla kaninzi wenziwe isenti nganye. Umzekelo, izinga irhafu yengeniso eRashiya yi-13%, VAT - 18%.

Kwezinye iimeko, eli nani ahambelanayo umiselwa amanani lokugqibela. Kuba irhafu yengeniso kunye VAT ukuba 0,13 no 0.18 ngokulandelelanayo. Lo mthetho nazo zibonelelwe izinga lerhafu 0 (zero) berhafu Russian. Oku kwenziwa mzekelo njengexabiso elingunothi le VAT kwiinkampani elisebenza phantsi kwenkqubo yerhafu lula. Emva koko, siza kuyihl 'amahlongwane le phawu ngokweenkcukacha.

iintlobo yokubheja

Makhe sibone ukuba yintoni na iintlobo eziphambili irhafu. Ihlabathi yesayensi kwezoqoqosho, kukho inani elikhulu iindlela kwenkcazo yeempawu efanelekileyo.

Phakathi zizathu zixhaphakileyo ngenxa ekulinganisweni irhafu - ngesidanga umthwalo ukuba linakho. Njengenxalenye yale yokusebenza kungaba bemfuno:

• isiseko (oku kala, ezingabandakanyi bebanika le Mhlawuli kulo naluphi na udidi ethile ukuze isicelo sokuxolelwa kunye nezinye ozikhethayo);
• kwanciphisa (oku amanyathelo bazimisele, yena, ngokuxhomekeka okukhethekile, okanye ukufaneleka ukuba ubume berhafu iinketho iyokutsho ezantsi kwinto engEyona izinga lerhafu);
• anda (lolu hlobo iirhafu zibonisa ukuba umsebenzi lo Mhlawuli xa luphawulwa iimpawu ngokunika urhulumente ilungelo lokuba ityala kuye irhafu ngaphezulu).

Esinye isizathu sokuba izikhombisi ngokuhlelwa ingqalelo - indlela noku kunyanisa. Ngenxa yoko, izinga lerhafu ingaba:

• epheleleyo (ukucinga ukuba ingqokelela ubuninzi elicetyiweyo ngamnye iiyunithi yovavanyo amaxabiso esisigxina);
• isihlobo (ixabiso yabo kisekiyo ngqo kwicandelo tax).

Xa sincokola ngayo inkqubo yerhafu ye-Russian Federation, sinako ukwahlula isiseko kwiirhafu ngokuhlelwa njengoko ulwahlulohlulo yerhafu uhlobo federal, kwingingqi okanye imibutho yasekuhlaleni. Ngaloo ndlela, uya kuba imvume ezahlukeneyo kolawulo kwezalathisi ezifanelekileyo. Kuba irhafu federal amazinga zimiselwa amagunya aphezulu likarhulumente, kuba lommandla - nemibutho efanelekileyo kwinqanaba lezifundo RF, wengingqi - amaziko kamasipala.

irhafu Basic eRashiya

Funda amazinga ezisisiseko zerhafu zisetwa liSebe Code Tax. Phakathi yeyona ixhaphakileyo irhafu mali Russian iintlobo:

• irhafu yengeniso;
• ngeniso imibutho;
• VAT;
• ngenzuzo (ingeniso) kwi titsh;
• UTII;
• irhafu isithuthi;
• ukufumana impahla zemibutho;
• irhafu kubemi;
• irhafu yomhlaba.

Siza kufunda iinkcukacha zabo ezithile.

NGOBUCHULE

Amazinga yerhafu irhafu yengeniso, okanye irhafu yengeniso eRashiya - 13% of abahlali Russian, -30% - kubantu abangenayo isimo esinjalo. Ikhrayitheriya apho abantu abangahlawuliyo kuba kudidi lokuqala - ukufumana eRashiya isambuku ngemihla kulo nyaka. Akukhathaliseki ukuba umntu ngummi Russian Federation, okanye nothethayo woba ngumbharbhari.

irhafu yengeniso Personal eRashiya ehlawulwa ezahlukeneyo yengeniso ukuba umntu wamkela: yemivuzo, imisebenzi contract kunye neenkonzo, nokuthengiswa kwempahla, njalo njalo peculiarity yale ukuqokelelela kukuba kwaya umsindo ezitsalwa ezahlukeneyo - ezentlalo, ipropati, umgangatho ... Oko kukuthi, ukuba ummi uya kuhlawula irhafu yengeniso, kunokwenzeka ukunciphisa intlawulo efanelekileyo emiselweyo ngenxa yesizathu esiphathekayo.

Izinga NGOBUCHULE, ngokusekelwe ngezizathu ngenxa yokuhlelwa, siye kuchaziwe ngentla, zibe kumacandelo abonisa isiseko kunye isalamane. Noko ke, ukuba Mhlawuli akukho yokuhlala RF, ngoko kusenokwenzeka ukuba zihlelwe nokwanda, ekubeni ubukhulu balo banda izihlandlo ezingaphezu kwama-2.

Corporate yerhafu yengeniso

Le mali ehlawulwa, amashishini ikakhulu enkulu turnovers ezinkulu. kumashishini amancinane nalawo aphakathi bazama ukuba basebenze umsebenzi titsh. Ngomhla nokuqokelelwa izinga lerhafu ngo-2015 yi-20% kuzo zonke iintlobo amashishini ingeniso. Lo mthetho ayicacisi naziphi na izibonelelo zemibutho kufuneka ukuba enze iintlawulo olufanelekileyo lwabiwo-mali, njengoko kwintlawulo yerhafu yengeniso kwiindidi ezithile berhafu.

Ngezizathu ngenxa rates yokuhlela ukuba echongwe ngasentla, lowo umiselwe irhafu yengeniso, kunganxulunyaniswa kudidi isiseko kunye isalamane.

VAT

Izinga value added tax, VAT, eRashiya - 18%. Ngelo xesha linye pay wayengekho bonke. Yemizimveliso yokusebenza kwindlela irhafu lula, izinga yerhafu imiselwe ku-0 malunga VAT. Phakathi kweli ukuqokelela irhafu yengeniso, unako ukuzoba umzekelo othile - umthetho unika ezahlukeneyo izizathu utsalo ekubaleni kunye nentlawulo VAT imibutho.

Amazinga VAT ezinokuhlelwa njengoko isalamane kunye nesiseko.

irhafu USN

Tax System lula, okanye titsh - isenzeko umdla. Olu hlobo kweentlawulo ziyilelwe ukuba ukunciphisa kakhulu umthwalo werhafu kumashishini, kubalulekile ingakumbi ekuqaleni-ups. Enyanisweni, inokusetyenziswa kuphela ezo mibutho zabo turnover mncinane kakhulu -. 60 mln Hlikihla. ngamnye ngonyaka. umthetho Russian lichazwa iintlobo-2 yokubheja inkqubo yerhafu lula: ekuqokelelweni yengeniso yerhafu lweshishini - 6%, lo gama imirhumo inzuzo - 15%. Usomashishini ekhetha esinye iziphaluka ezibini kunye noRhulumente.

Kuba amashishini elisebenza phantsi inkqubo yerhafu lula, njengoko sibonile ngentla apha, kulindeleke ukuba 0 irhafu izinga VAT. Nangona kunjalo, lo inkampani ngokuzimeleyo ukwenza amaxwebhu ngenxa kuleyo kunokuba kuxhomekeka intlawulo efanelekileyo. -Value added tax ekunokuthiwa ezingundoqo kunye isalamane.

Rates ezimiselwe titsh, ekunokuthiwa lincitshiswe (ukuba ifakelwe njengendlela eyenye kwabo zichazwa kwerhafu yengeniso) kunye isalamane. Kodwa amanye amagqwetha badla lokuhlela kubo isiseko, njengoko intlawulo efanelekileyo enxulumene kudidi eyahlukileyo.

USN kunye neentlawulo-mali karhulumente ukuze SP

Iza kuba luncedo ukufunda unxulumano phakathi USN kunye iifizi iimali zikarhulumente - i FIU kunye FFOMS ukuba bahlawule ngokwabo ngoosomashishini ngamnye. Ezi ntlawulo FE eyenziwa kungakhathaliseki nokuba babe ingeniso okanye hayi. Ngoko ke, uhlobo olufanelekileyo lwerhafu kakuhle ingabalelwa kudidi elililo, njengoko ixabiso labo engatshintsiyo (kumiselwa kunyaka). Ngokomzekelo, ngowe-2015, isixa-mali ehambisana malunga nama-22 amawaka. Thambisani. Le peculiarity ezingummiselo yowiso yentlawulo yeefizi izimali zoMbuso ukuba ezi ntlawulo ukuze libe ngokupheleleyo malunga nokuhlawula IP USN irhafu. Enyanisweni, iintlobo 0 irhafu rate USN. Lo msebenzi osemqoka uluncedo luvavanyo ezihle kakhulu phakathi koosomashishini Russian.

UTII

Ezinye iinkampani ezisebenza eRashiya bakhetha asebenza ngaphakathi urhulumente UTII (irhafu kwi ingeniso ingabalelwa). Izinga phantsi olu hlobo lwe ntlawulo imiselwe ngumthetho federal, ngoku yi-15%. Kodwa ngaphandle kuyo Ngokwefomyula yokubala le isiseko serhafu zisetyenziswa izivuno, ukusebenza komzimba, kwakunye zizathu - K1 kunye K2. Zeziphi ezi nkcukacha yommiselo esemthethweni kule ngqokelela? isivuno Basic, ukusebenza emzimbeni, kwaye inani lokuqala ebekwe kwi imithetho federal, okwesibini - kwi yengingqi. lweshishini imo yomsebenzi UTII kuthetha ukuba uhlawula imali fixed-mali nokuba yengeniso. Izinga le rhafu oko kunxulumene ngokugqibeleleyo lokwandlalela.

tax imoto

Umdla irhafu zothutho ezinxulumene kudidi lwengingqi. Ubhejo phezu kwalo kumiselwa ngokusekelwe ezahlukeneyo zokugweba: ngomnyaka wokwenziwa yemoto okanye esinye isithuthi, imveliso injini, amandla, ebhekisela udidi olunye okanye kwelinye. Ngethiyori, ezinye iimpawu ezifanelekileyo esekwe ngomthetho kwimimandla eyahlukeneyo ungahluka kakhulu. Umzekelo, iimoto ube iinjini ngamandla ukuya ku-100 enjini, irhafu isithuthi ukuqokelelwa rate kungenziwa ukusuka engange-1 ukuya kwi-25. ilitha nganye. a. Nakuba kunjalo, amanani emibuzo, kungancitshiswa okanye linyuke ngabasemagunyeni kwezi zifundo Russian Federation e hayi ngaphezulu kwe amaxesha 10 amanani ezibhalwe Code Tax.

izinga lerhafu Transport nga sibenokubizwa njengendawo isalamane kunye kwisiseko. Kodwa lo mthetho inika nezizathu eziphambili kwezinye iimeko ukuze lokuhlela iintlobo ezithile yezalathi efanelekileyo ingqokelela njengoko ukwanda okanye ukuncipha.

irhafu Property kwimibutho

Irhafu yepropati lwamashishini thathwa nje engingqi. Kuthetha ukuthini? Okokuqala, irhafu yepropati izinga busisigxina kwinqanaba kwemithetho Russian Federation. Nangona kunjalo, kwi-Code Tax echazwe umda izinga layo - 2.2%. irhafu ihlawulwa: imibutho Russian (ukuba baye impahla enokususwa kunye ezingenakususwa kuthathelwa ingqalelo kwi-balance sheet), iinkampani amazwe (kunye nobunini ezithengiswayo).

Xa sithelekisa ukuqokelelwa kwedatha ingxelo iintlobo irhafu emiselwe kuthi ekuqaleni kweli nqaku, singakwazi Cazulula inani ezifanele isalamane kunye kwisiseko.

kwerhafu yepropathi kubemi

Imfuneko ukuhlawula irhafu yepropati esekwe yi imithetho Russian Federation, kwaye kananjalo ngokunxulumene kubemi. Olu xanduva ngokukodwa kufuneka athobele nabanini zokuhlala, amagumbi kunye nezindlu. Izinga werhafu kwi izindlu ukuba abemi kumiselwe ngabasemagunyeni kamasipala - ku ezahlukene 0.1-0.3% yexabiso cadastral lwepropati.

Kulo mzekelo, kude 2019 kwi Ngokwefomyula yokubala iintlawulo esihambelanayo imiba zokunciphisa enokusebenziseka eziququzelela abemi ukuqhelana kwesi umthwalo werhafu. Kwakhona, xa kujongwa ubungakanani yeerhafu kubemi notsalo asetyenziswe ngendlela yokunciphisa indawo yokuhlala enikiweyo inani yezikwere nokucuthwa inxenye ixabiso layo cadastral.

Ngokuhambelana kunye nezinga zokuhlela yethu ibhaso kwi irhafu kwipropati ngenxa yabemi kunganxulunyaniswa izalamane ubuvuvu. ukuqokelelwa kujongwa ihlelwa nje ekuhlaleni. Kule isigaba loluka irhafu ilizwe. Funda Okukodwa yayo.

tax kumhlaba

Njengoko kwimeko kwerhafu yepropathi ngabemi, amazinga ngokubhekiselele ekufunyanweni ibhalwe kwimigaqo kamasipala. ixabiso wabo igqithe kwi-1.5%, xa umhlaba: ezisetyenziswa kwezolimo, ukwakhiwa kwezindlu, kwakunye iziza zokuhlala ezisezidolophini kunye nokusebenza egadini. Kuba kwezinye iindidi komhlaba sesalathisi Ixabiso umda - 0.3%.

Eethenda ingqalelo yi ingqokelela kunganxulunyaniswa izalamane ubuvuvu. Inani-0.3%, amanye amagqwetha yiya kwinyathelo-phantsi.

Utshintsho kwemithetho yerhafu 2015

Ngoko ke, iintlobo ngeentlobo zemirhumo kunye irhafu olungqamelanayo ezivunyiweyo eRashiya. 2015 luphawulwa umsebenzi ebalulekileyo kwiPalamente kwi inkalo lungisa ezi parameters - kwezinye kwinqanaba ngolawulo noxanduva abarhafi kurhulumente.

Mhlawumbi uhlengahlengiso kakhulu ubonakala imithetho yerhafu kwamkhathaza iirhafu zepropati, ekufuneka bazixolelwe zabemi karhulumente. Ngaphezu sibonile ukuba olu hlobo lwerhafu libalwa ngokusekelwe kwixabiso cadastral lwepropati. Kodwa kude 2015 ingqokelela yexabiso emiselwe ixabiso inventri, leyo ngokubanzi asezantsi kakhulu.

utshintsho olubonakalayo kwakhona ziimpawu irhafu yezothutho. Inyaniso yokuba ngo-2015 ukuqokelela angqinelanayo iimoto zodidi (ukususela nge-3 mln. Thambisani. Kwaye ngasentla) ibalwa nokusetyenziswa lokukhulisa zinto. Ngoko ke, lo nyaka apho iinguqu kakhulu ehambelana izinga lerhafu - 2015. Motor irhafu isithuthi abanini yeemoto eninzi iya kuhlawula phantsi imiqathango engqongqo ngaphezulu.