Art. 226 of Tax Code: Mamiriro dzemaitirwe yomutero kubudikidza mutero nevamiririri. The nzira uye mashoko mutero muripo nokuda mutero nevasori

In Art. 226 of Tax Code chinorondedzerwa tsanangudzo yakaperera kuti pakuverenga pachako mari mutero nevasori, uyewo mashoko uye nzira kuti muripo wayo. wokuyera Izvi inorondedzera chikamu achifanira masangano. Ngatikurukurei zvimwe muudzame zvokudya Art. 226 of Tax Code.

mitemo inokosha

By n. 1 tbsp. 226 of Tax Code ari emakambani Russian vavo pedzimba, mumwe Entrepreneurs, private magweta uye notaries, kubva izvo kana somugumisiro ukama izvo payer akave nokugamuchira mari, tinosungirwa kubhadharisa, kunyima uye kubhadhara chitsama mutero ari bhajeti. Kana kuverenga inorangarira mitemo Chikamu 224. Personal mari yomutero iri mari zvemagweta mhosva, kundinyima akaripa ezvemutemo, nomuzariro ushamwari uye mahofisi.

mamiriro

In n. 2 tbsp. 226 of Tax Code iroro kuti kuverenga pamusoro uwandu pachake mari yemitero rinoitwa panyaya dzose payer mari, panobva iyo anoita se mutero mumiririri. Kubva mutemo uyu pane kusaina. Inesungano mari achinyima uye muripo chinoitwa pasi zvokudya Articles 214.3-214.6, 228, 227 kubva iyo, uyewo Art. 226,1 of Tax Code. sezvo Kazhinji kukarukureta riri kuitwa offsetting uwandu mutero, yapfuura kubhadhara kuti bhajeti. Pazvinhu nokutongwa yakatangwa Article 227,1, anonziwo aendeswe nhoroondo kudzikisa kukosha yakatarwa mberi vaibhadhara payer.

Zvakakurukurwa dzemaitirwe

In ndima 3 tbsp. 226 of Tax Code atsunga kuti dzemaitirwe yevateresi mari kunze nevamiririri musi chaiwo kutambira mari kuti payer. Calendar zuva yakatarwa maererano 223rd nyaya yacho Code. Calculus anogadzirwa pachishandiswa nzira iri mberi nhamba kubva pakutanga nguva pamusoro mari iyo zvazvingava zvinoshanda. It yakaitika ndima Chikamu 224 zviri Code rokutanga. The kukarukureta zvinosanganisira mari dzakava ambotaurwa panguva iyi, asi count mari kundinyima kare mumwedzi magetsi nhau nguva. Anosiiwa mutemo uyu vari kuonekwa yacho zviri zvakarurama emisasa. calculus yavo, uyewo kuverenga uwandu mutero pamusoro mari, izvo pasi akasiyana rates, wakaparadzaniswa nomumwe wavo. Hazvina kufungwa zveminda nezvimwe yomuchipatara uye mari dzavo kundinyima pachavo mari mutero.

The chaizvo zviri kuripwa

In n. 4 tbsp. 226 of Tax Code asimbisa kuti vamiririri vanofanira rakaramba mutero mari zvakananga kubva mari chikwereti kuna payer, kana chaiko mubhadharo waro. Zvakakodzera kufunga wandei ezvinhu. Kana muripo yakaitwa muna nomutsa kana payor anogamuchira mari muchimiro zvinobatsira, chengetedzo mari inofanira dzaona chero Ndakatengesa denominated mari. Kana ichi ipfupi. Anorega pachake mari mutero haafaniri kupfuudza 50% of nemari mari.

Kakawanda

The ndima yechina Art. 226 of Tax Code hairevi nevasori vari chikwereti masangano. Mitemo havafaniri anoshanda chengetedzo uye kuripwa mutero pamusoro mari, izvo yaunganidzwa vatengi vavo somunhu zvinhu zvinobatsira. Zvinonzi atsunga 1 uye 2 Exchange. ndima yokutanga Chikamu 212 of Code. Kunze ndiko vatengi, kuita sezvo vashandi kwemutongo masangano.

mabasa mupurisa

In n. 5, Art. 226 of Tax Code inorondedzera nzira nyaya chiito kana hazvibviri kuti pave vakaverenga uwandu pachake mari yomutero yaanobhadhara kubva mari yacho payer. Panyaya iyi, pomutumwa vanosungirwa kuzivisa munhu kugamuchira mari, uye mutero Inspectorate pamusoro chero matambudziko. Maererano ndima 5, Art. 226 of Tax Code, nyaya ziviso anofanira anoratidzawo mari dzakasvikwa kunhaka haana. Inopawo uwandu mari iyo akanga asina kuita debit.

The ziviso yakapiwa n. 5, Art. 226 of Tax Code, akatuma hapana paya pane 1 March wegore kuti anouya pashure kuguma nhau nguva, mukati zvakanga kuvhiringidza ezvinhu. Shoko nemanyorerwo ari aifarirwa nevarikutonga mutumbi yeUnited hurumende nesimba kushandisa kuzvidzora mumunda mitero. The Code anotiwo kuti vamiririri masangano Russian kuti nevachena kupesana, makambani kuiswawo pakati pemazita ari kupfuura zvinozivikanwa nokubhadhara mitero uye vashandirwi, vakamira pamusoro nhoroondo nezvinoitwa mabasa ayo maererano kushandisa bvumidzwa gadziriro kana UTII nezvokudzokera pamusoro mari kundinyima tema uye kukura runoenzanirana mari chaiwo mitemo (Art. 226, 230, RF).

mazwi

Ndima 6 Article. 226 of Tax Code iroro kuti vamiririri atakure kunze kuchinjwa mari dzaona uye wakanyimwa pachake mari mutero kwete paya pane zuva achifamba musi kuripwa mari. Nyaya anogona kugamuchira mubayiro pfupi urema, kusanganisira kutarisira yevana vanorwara, uye muchimiro yezororo mubhadharo. Muzviitiko izvi, maererano kutaura. 6, Art. 226 of Tax Code, hurumende ichiisa mari iri bhajeti rinoitwa kwete paya pane rokupedzisira karenda romwedzi mukati izvo mhosva akakodzera vakaitwa.

nuances

Yaipedzerwa mutero dzaona uye wakanyimwa kubudikidza payer mumiriri, iro kutanga mabasa seinokonzera kwemari, bhajeti inofanira kubhadharwa ari kunyoresa (dzokugara) pakati zvavakanga vachida kuita. nzira iyi kuonekwa nevakawanda. Nokuti dzimwe nyaya dzinokosha mitemo. Saka, sangano yeRussia anotaurwa ndima yacho yakati, pamwe nemahofisi kutanga / mapazi vanofanira tinokangamwira pachako mari yomutero iri bhajeti uye panzvimbo yayo nzvimbo, uye kero nzvimbo nerimwe chikwata. Mukupera nyaya, mari bhadharika iri pakutsvaga kukura mari pasi mutero, akaverenga uye inobhadharwa vashandi, uyewo zveminda inopiwa pasi mashoko yevagari mutemo zvibvumirano kukweverwa kukwira nevanhu vane zita huru vachida. Entrepreneurs nomumwe vakanyorwa panzvimbo mufambiro mabasa ayo maererano kushandisa bvumidzwa gadziriro kana UTII mari salaried vashandi vanofanira itemize uwandu pachako mari yemitero iri bhajeti iri nhoroondo.

Mukuwedzera

Yaipedzerwa pachake mari mutero, dzakava uye deducted kubva payer mari inopfuura 100 p., Hwakatamisirwa bhajeti maererano pamusoro nemitemo. Kana kukura mutero idukusa 100 rubles., Zvinonzi akawedzera mhosva nokuda chinotevera mwedzi, asi kwete paya pane wokupedzisira M muenzaniso magetsi kumwedzi. Kutendera kubhadhara mutero mari kubva pomutumwa. In richiswedera kukwira zvibvumirano uye kwema airambidzwa kubva kuwanikwa muzvinyorwa Pakuurayiwa zvibvumirano clauses chokuita kuitwa zvebhizimisi mitoro kutakura mari chokuita pauzima mari yomutero yaanobhadhara.

Comments

In tsika, vakawanda pauzima mari yomutero yaanobhadhara rinoitwa kwete mitero (vanhu kugamuchira mari) nevanhu (masangano kubhadhara mubayiro Somuenzaniso). Sezvo achisungirwa vanhu pasi art. 226 vari:

1. emakambani Russian.
2. Bar neshamwari uye bureaus, nomutemo. kubvunza.
3. Private Magweta notaries.
4. Individual Entrepreneurs.

Murayiro rinoti kuti pose vanhu ava vaite kwokuripirwa mari vemo, ivo mutero nevamiririri. Izvi zvinozoita zvinoreva kuti vanosungirwa kubhadharisa, kunyima uye kutumira bhajeti uwandu pachake mari mutero.

Mhando chaidzo nyaya

Mune zvimwe zviitiko, munhu anoita seinokonzera mari, havasi vamiririri uye vaite kuripwa pachake mari yemitero pachavo (kubva mari yavo). zvidzidzo izvi zvinosanganisira:

1. Entrepreneurs wega kuti bvisa mutero bhizimisi mari.
2. Notaries nevamwe vanhu vaiita private tsika. Ivo bvisa mutero pamusoro mari yakagamuchirwa mukufamba basa ravo.

Vakazvimiririra bvisa pachako mari mutero sezvo masangano pamwe chionekeso:

1. Under mutemo wehurumende zvibvumirano vakagumisa nevamwe mumuviri vanhu, kwete okutenderera. Somuenzaniso, zvingava risi chibvumirano.
2. Kubva zvinyorwa, izvo dziri kunze Russian Federation.
3. Kubva kutengeswa zvaioneka zvinhu dzaidzidziswa akati vanhu vari pfuma.
4. Muchimiro winnings, izvo vanobhadharwa musangano pamusoro vachitamba, rotari uye nemimwe mitambo kwakavakirwa pangozi (kushandisa michina pamwe).

Mukuwedzera, musengwa pachako kuti bvisa pachako mari yomutero iri bhajeti iri basa mitero vane mari iyo pomutumwa akasagona bvisa mutero. ezvinhu akadaro, Somuenzaniso, ndepana mubhadharo mune mhando. The pamusoro nyaya anofanira pakupera iri nhau gore, pasi rondedzero kuna mutero simba, riri panzvimbo yavo yokugara.

mhedziso

The Code inopa mitemo Pakusarudza, achinyima kana yaanobhadhara pachake mari mutero. mutero kukarukureta yevanhu 13% riri accrual hwaro. Calculus rinoitwa kubva pakutanga nguva pakupedzisira mumwe mwedzi iri mari zvose kuti vanokundwa mitero. The Act rinopawo dziine 30, 9, 15 uye 35%. Mitero pavari vari dzaona yoga chimwe shanduka mari. Chengetedzo chete vanobvumirwa kuita mari chaizvoizvo inobhadharwa nenyaya. Muchiitiko chino, regai kufunga mari yakagamuchirwa parutivi payer kubva kumwewo. Saizvozvowo, dzemaitirwe asingadi kufungawo zvabatwa dzimwe nyaya mitero. Hazvibetseri kunyora-kure mari kuti vakadzokera payer mumiririri iri kushandiswa ake. Zvichava zvokunyora. Ukasanyima kana zvishoma kunyorwa kure mitero aunganidzwa nevamiririri kubva vanhu zvizere mutsividzo uwandu dzaona. Misi nokuti Implementation pakati anotamisa inopiwa nokuti ndima matanhatu 226-fung nyaya yacho Tax Code. Cherechedzai inofanira kubhadharwa kuti vaitire kuzivisa supervisory simba kusakwanisika kuti vasabhadhara kubva payer mari. Kana kutyora zvinodiwa pomutumwa zvirango anogona kuiswa. The ziviso hazvo anoratidza mari kundinyima pachavo mari mutero, uyewo mari mari risina nyora-pasi yave ichiitwa. Ziviso anotumwa kune payer.