Chii excise mutero?

Ndezvipiko chinokosha yemutero ezvinhu excise mutero ndiro muripo kuti unofanira kushandisa vose mumwe Entrepreneurs, uyewo pamutemo masangano kuti kutengesa zvigadzirwa chaizvo Nomenclature. In ichi fiscal kubhadhara vanobatanidzwa mari zvigadzirwa vakatengesa, uye mutengi anofanira kuripira pakuunganidza zvimwe zvinhu, zvakadai mufodya kana zvinwiwa zvinodhaka.

Saka excise mutero - isina kunanga muunganidzwa, akatasva zvikuru zvinobatsira uye chaizvo zvinhu uye zvigadzirwa dzaizopiwa rinodyiwa nevanhu uye mamiriro chindingindingi. kubhadhara kwakadaro ndiwo mukana rokuzadza hurumende bhajeti, uyewo nzira waidzora nevatengi kudiwa imwe boka chigadzirwa.

Zvinhu mutero uye mitero

Iye zvino, excise mutero chingarangarirwa sechinoitika kusimbiswa chete muzviitiko iwayo apo akaronga Vanobhadhara, Vanonzvenga uyewo constituent okunze. Huru zvinhu zvakadai zvinosanganisira kusarudza mutero chinhu uye chawo, icho rinowanikwa inobva ukuru kunanga kutora, muripo nguva uye yakasimbiswa zvazvingava.

Pakati mipiro yaisanganisira masangano uye zvose private Entrepreneurs, vachitengesa excisable zvinhu, uyewo vanhu munyaya chigaro chinotakurwa zvigadzirwa muboka iri mhiri muganhu weRussia. Mukuwedzera, excise mutero anofanira kuripira akaparadzana mapoka ose yemakambani makuru, izvo kuti akavhiyiwa nedzimwe excisable zvigadzirwa.

excisable zvinhu

Under mutemo razvino, excise basa iri chete vabhadhare panyaya kwema ane yakananga Nomenclature mazita zvigadzirwa. Pamazita aya kunobatanidzwa doro-tune zvigadzirwa, dzinongoitika doro uye zvinwiwa zvinodhaka, midzanga uye doro, mugwagwa uye twasu-mhanya peturu, mafuta injini uye Diesel huni, uyewo motokari.

Uye dzimwe mhando excisable zvigadzirwa pasi mitemo vamwe vanogona kusaita zvairayirwa mitero. Izvi chokuita boka mishonga ine doro rinoreva anodzidziswa mumidziyo diki wemhuka zvinodhaka, izvo zvinosanganisira doro, perfumery zvinhu uye mamwe tsvina.

rate

Ko murayiro kukarukureta pamusoro excise mabasa, uye mwero nokuti Tax Code Mitero akakamurwa zvabatanidzwa kusiyaniswa uye rakasimba. Panyaya iyi, iyo excise mutero inogona dzaona zvakasiyana nerimwe mapoka excisable zvinhu Nomenclature. Somuenzaniso, differential mwero ndee pana peturu akavhiyiwa uye Implementation pamusoro yepamusoro chinotsva mutengesi achafanira kubhadhara muripo zvishoma. Wakaiswa rates, uyewo, pasi indexation maererano kurongwa Kuchinja mutengi mutengo indekisi.

A fodya uye doro zvigadzirwa kuti vanozvisanangurira tichibatsirwa akasarudzwa yeUnited kana excise inoratidza, kuvapo izvo pamusoro vakatengesa zvinhu zvinoratidza legality kuti gadzira kwavo kana zvainoreva munharaunda yacho Russian Federation. Doro kuva chiratidzo kuti kuongorora kuripwa mutero ari bhajeti, uyewo kuongorora legality okuwana dzavo uye kudzivirira vagari kubva vanotenga yokunyepera zvigadzirwa.

Federal chitambi kushanda kuti ndezve mishonga zvinoberekwa mumhuri emakambani, uye vari wakabudiswa chaiyo ezvinhu nemasangano mvumo nehurumende yeRussia. Kusiyana neizvi, excise inoratidza zvinodiwa kudzora rokutengesa doro izvo yabva kumwe, uye vari waakatenga importers zvakananga tsika zviremera panguva yose chisarudzo mapepa.