Yintoni na isohlwayo zokusilela imbuyekezo yerhafu?

Tax Code of the Russian Federation uphethe zifundo imbopheleleko ukuya kunikezela le akhawunti igunya esomphathi, ukuba lunikiwe nomthetho ofanelekileyo. Le Umhlawuli uthumela amaxwebhu ukuhlolwa kwendawo kobhaliso. Xa Irhafu unika uxanduva ngokusilela ukubuya.

ulwazi ngokubanzi malunga ingxelo

Lo mmiselo ingxelo ebhaliweyo Mhlawuli yenjongosenzi irhafu, ingeniso neenkcitho. Olu xwebhu kwakhona kubonisa umxholo ulwazi malunga nemithombo kokufumana imali, iinzuzo, angamatshijolo, ebalwa kwisixa kweentlawulo kusisinyanzelo ukuba ulwabiwo-mali okanye ezinye iinkcukacha lisebenza isiseko ukuze kubalwe kunye kuhlawulwe intlawulo. Le ukucaciswa khona ubugcisa. 80 NK. Ikhowudi Tax Russian umisela angenise iingxelo kwi intlawulo nganye ukuba iminikelo kwi-mali, ngaphandle kokuba kubonelelwe ngenye indlela ngumthetho.

Art. 119 NC

Ngokuhambelana ne para. 6 weSiqendu 80 kokuvakaliswa ingeniswa kwigunya irhafu lingaphelanga ixesha elimiswe ngumthetho. Ukungaphumeleli ukwenza oku lunyhasho mimiselo. Ngokusilela wokubuya kwixesha lokuba ngaphambili enokusetyenziswa art. 119 NC. Kufuneka kukhunjulwe ukuba intlawulo yesixa ethe sentlawulo-mali akumkhululi isifundo izohlwayo-non ukuthotyelwa umyalelo lusekiwe. Oku kuthetha ukuba xa intlawulo yokufumaneka isohlwayo singabalelwa akayi kumiselwa mali ubuncinane. ixabiso layo ziya kubalwa imali yokuhlawula imbopheleleko, ecaciswe kule ngxelo.

Zeziphi izohlwayo ibonelelwe kwiofisi yerhafu kwizifundo?

Ukwayo ukuba abantu abangahlawuliyo ezihlambela inkqubo yokuthatha iingxelo kumzimba zokusuphavayiza kuchaziwe kwimihlathi 1 no-2 Art. 119. Isohlwayo ngokusilela ukuba bangenise isibhengezo irhafu kwi ndawo akhawunti iqumrhu for 5% yentlawulo, ngokuxhomekeke nokuGxothwa (yentlawulo) kuhlahlo lwabiwo-mali kunye kubonisiwe kuxwebhu. Uya kubizwa ngokuba nganye nyanga epheleleyo okanye kwinxenye komhla omiselwe ukwenziwa kweengxelo. Kulo mzekelo isigwebo ngokusilela yerhafu ayikwazi kuba ngaphezu kwe-30% ye-lokuqokelela abaliweyo, kodwa kungabi ngaphantsi kwe 100 p. Le nkqubo kuthathwa eziqhelekileyo bonke abarhafi. Art. 119 Code Irhafu kwakhona uvuselele izohlwayo ephula ingxelo delivery oda. Ngokukodwa, isohlwayo imbuyekezo yerhafu kusenokuba-30% yentlawulo, ukuba eso sifundo abe engekawungenisi phezu amaxwebhu iintsuku ezingaphezu kwe-180. efakwe ngomhla umthetho. Ngelo xesha, kuqalwa iintsuku 181, iya kuhlawuliswa nge-10% zokuqokelelwa iingxelo, kuba nyanga nganye (buso okanye ngokupheleleyo).

bokuqonda

isigwebo wolawulo ngokusilela ukungenisa imbuyekezo yerhafu ngexesha xa sibalwa ngokungachanekanga isixa sentlawulo imbopheleleko, kumiselwa ngokungqinelana ngokuxhomekeke kuhlawulwa, kwaye ngempazamo ziboniswe kwiingxelo. ZeziFundo kufuneka ikhunjulwa into yokuba ukuba ubungakanani ingqokelela Kuqikelelwa ukuba ilingane zero, isifundo eso igcinwe umsebenzi ukuya kunikezela amaxwebhu. Le leta ulwazi lwe Elawulayo kuni inani 71 ka-2003 ithi ukuba kungekho Mhlawuli ekupheleni ixesha elithile, ukuba iimali ezihlawulwa asibikho ukuxolela kwakhe imfuneko ukulungiselela aze angenise iingxelo. Ngoko ke, isigwebo ngokusilela ukungenisa imbuyekezo yerhafu iya kuhlawuliswa nokuba iziphumo ukubala.

inkunzi

Ukuziqhelisa, ngokufuthi kukho umbuzo - ingaba igunya zokusuphavayiza unelungelo ukunyusa ubungakanani isohlwayo kunye ephula ngokuphindaphindiweyo zomyalelo ukwenziwa kweengxelo? Impendulo ikhoyo nokubakho kwisitanza. 2, Art. 112. Ithi, banikwe iimeko, phantsi komhlathi wesine Art. 114, isohlwayo ngokusilela ukunika yerhafu linyuke nge-100%. In n. 2 tbsp. 112 bafumana njengemeko eyenza mandundu - iintshukumo zokwaphulwa kwemithetho benza ubuso apho isicelo ngaphambili ukwayo-mthetho olufanayo. Qh. 3 yemimiselo inika isalathiso ezingummiselo ukulinganiselwa. Ngenxa yoko, inani kabini isixa kubuyiswa ukuba umhla isohlwayo yokuqala ngaphantsi kweenyanga ezili-12. Iimeko mandundu okanye yokunciphisa ubutyala, eyasekwa yi ngugunyaziwe irhafu okanye inkundla kwaye ithathelwe ingqalelo xa isicelo kwezohlwayo. Ngenxa yoko, ngokungqinelana kunye ngasentla, umzimba kulawulo uyakuba nelungelo kwakhona isixa-mali kabini.

ukuphazamiseka kuphakanyiswa

Lidla kukho umbuzo malunga semthethweni ukusekwa isohlwayo semali ngokusilela ukuhambisa zokuhlala hayi ukungaphumeleli isibhengezo VAT okanye nokunye enyanzelekileyo. Kufuneka kuqatshelwe ukuba umyalelo isicelo kwezohlwayo kwiimeko ezinjalo iyahluka. Umyalelo lonikezelo kunye nomhla ngokuthumela ulawulo izibalo, imithetho kunye ifom yokungenela zilawulwa yi Art. 80 NK. Eli nqaku ikwasebenza kwisibhengezo. Nangona kunjalo, ezi ngcamango ngokwabo twatse. Ukuba uxwebhu akukho bungqina yomiselo, isicelo kwezohlwayo phantsi Art. 119 ubunzima esoniwa. Kulo mzekelo, kufuneka usebenzise Art. 126. Kuthiwa kumxholo, musa ukudlula amaxwebhu okanye enye inkcazelo enikwe kwi-Code Tax kunye nomthetho, isicelo isohlwayo wolawulo-mali engange-50. ngokuba yoxwebhu ngalunye.

Explained Elawulayo

Qh. 15 Iileta №71 lowu umbutho awukwazi unokohlwaywa ngokusilela ukubuyisela VAT okanye kwenye imbutho, ukuba umthetho ngayo intlawulo ethile ichaza ingqiqo uxanduva nokubalwa. Inkcazelo efanayo inikwa kuMmiselo Elawulayo № 15356/04. Ithi, ekuvavanyeni intlawulo kakhulu, nokuba igama layo, kufuneka kuqwalaselwe esekwe ngomthetho ingqikelelo mirhumo neerhafu. Xiya xikombiso lexi. Inkundla ukuva ityala ukuba umbutho zange ukunika intetho (ukubala) kwi izibambiso kwemicimbi. Xa ezingundoqo zalo, iintlawulo ezinxulumene norhwebelwano izabelo isenzo yingqokelela. Oko kukuthi, igalelo, intlawulo leyo umi njengesinye iimeko ikhomishini izakhiwo imo amanyathelo omthetho mbutho. Ngokukodwa, sithetha ngokunikeza amalungelo athile okanye khupha (iimvume) mvume. Ngenxa yoko, intlawulo kukuba ngemvelo - Imali ukukhutshwa kwi izibambiso kwemicimbi. Ukusilela isibhengezo (ukubala) ukwenzela intlawulo yalo Aninakumkhonza njengesiseko isicelo of Art. 119 NC.

ifomu electronic

Kumthetho yangoku zenziwa utshintsho ezithile. Ngokutsho kwabo, ngokuxhomekeka imbopheleleko ngokuxhomekeke ukuthatha iingxelo emzimbeni abaziisuphavayiza nge-elektroniki. Ukususela ngo-2007, yena ityala abantu abangahlawuliyo, nabasebenzi kuzo ezingaphezulu kwama-250, kwaye ukusukela ngo-2008 - abantu abangaphezu kwe-100. Olu xanduva uyabulawa amaqumrhu ahambelanayo ngokuthumela inkcazelo ngokusebenzisa amajelo lomnxeba. Kufuneka kuqatshelwe ukuba ukusilela ukubonelela declaration (3-NGOBUCHULE okanye ezinye iintlawulo umyalelo), njengoko kufanelekile, njengoko izohlwayo kwinqaku 119 lomGaqo Tax enokusetyenziswa. Ukucaciselwa ngalo mbandela ngoku kwi Incwadi i-Ministry of Finance № 15356/04. Olu xwebhu, ingakumbi, wathi ukungeniswa kweengxelo (ubalo) ngokohlobo ngendlela engafanelekanga okanye engaziwayo kuthathwa njenge bokusilela ukufezekisa imisebenzi, sanikwa ngaphambili.

imisebenzi lweMelika

Kufuneka ke ukuba isohlwayo wemali ngokusilela ukuba bangenise isibhengezo zengeniso, lisebenza njengeziko ebalulekileyo karhulumente. Injongo yalo ephambili kukuqinisekisa ukuphunyezwa amagunya karhulumente ukulawula ukuthotyelwa ngokungqongqo kunye neemfuno ze-mthetho, amalungelo kunye nomdla (qhinga, uqoqosho kunye nezentlalo) amaqela abandakanyekayo. isohlwayo wolawulo luhlobo liability yoluntu ngokubanzi kunye nelo ngokukodwa. Ukusebenzisa nezohlwayo violators, urhulumente kuqinisekisa ulawulo lomthetho kwindawo ethile leendibano yezentlalo kunye noqoqosho.

Ingakumbi ummiselo osemthethweni

Kufuneka ke ukuba ukufezekiswa ngamandla igunya ukuseka ngomthetho ngenxa yeziphoso irhafu - yayo duty siseko. Ukuphunyezwa kwawo akunakwenzeka ngaphandle karhulumente ulawulo phezu nokugcina imithetho elawula inkqubo lokusungula ehlangana nabantu entsimini kweentlawulo mali eyimfuneko. Ukuze wenze oku, kukho iziko lokuzaliseka yezibophelelo, abadlali vule inxaxheba ulwalamano zasemthethweni ezifanelekileyo kunokudenda. Ukuthobela kunye nokuphunyezwa kwale mithetho iintlawulo kunye irhafu ayikwazanga ziqinisekiswe ngurhulumente ngokupheleleyo, ukuba kwinkqubo eyiyo imigangatho ethile, ukuphunyezwa kwe nezinye izibonelelo ziye kuphela esesikweni. Oku, kuya kukhokelela ekubeni ukulahleka kwenxalenye okanye epheleleyo ixabiso zabo zomthetho. Kule meko, ukuthobela yonke imida emiselwe kule entsonkothileyo, hayi nje kuphela kwinkqubo-sikhokelo isenzo esisodwa, ngqo wabheka zomthetho, kodwa kwinkqubo jikelele yonke imithetho ekhoyo jikelele, kuquka, ukuba urhulumente ukuba ukudala, iimeko kuFeliks ezithandwa ukuba ukukhula koqoqosho olunzulu olusebenzayo kunye nokuphuculwa bonke abantu ababandakanyekayo kwicandelo lobudlelwane zerhafu.

isiphelo

Eyona mfanelo irhafu bafeza umsebenzi kwezoqoqosho, kubalulekile ukugcina ulawulo lomthetho kwisigaba noqoqosho lweli lizwe. Sisebenza isixhobo engundoqo ummiselo osemthethweni. Indlela eziqhuba isihlobo imisebenzi ezirheshayo nokusetyenziswa kwamalungelo ezikhoyo kuzo zonke izifundo ze kobudlelwane yerhafu igalelo ukuyilwa inkampani osemthethweni, nto leyo iseke umgangatho ophezulu iziseko komthetho nocwangco. Kulo mzekelo, imbopheleleko kokubini ingqiqo jikelele kwaye ingakumbi, ukuba abe umsebenzi rhoqo umhlawuli, ngokusilela ebonelela kuphela ezi okanye ezinye ukwayo. Baye baba kuye imfuneko ekufezekisweni amalungelo ayo, izinto kunye neenkululeko ngengqiqo siseko, apho kusekwe uluntu yinxalenye yoluntu-ngokomthetho.