Customs kuzvidzora pashure nokubudiswa nenhumbi: sangano, Implementation, mufambiro, chinangwa, zvinangwa, features, chimiro, budiriro, matambudziko

Customs kuzvidzora pashure pokusunungurwa kwenhumbi hunodzorwa CC GAC, Federal Law №311. Uyezve, mashoko nomazvo hurumende vanotungamirirwa remitemo.

Aichinja mutemo

In FL №311 akanga Akave nokuvandudza pamusoro nguva mukati iyo akaita tsika kudzora pashure pokusunungurwa nhumbi. Nguva yakapiwa makore matatu. Nokudaro, zvakanyorwa-wokuchengeta anofanira kuzviita mukati 3 years. Matanho aya kuti zvibvire kurerutsa chirongwa kunyoresa ekisipoti / imupota rwakazara. Uyezve, kuwedzera hunopa kugona kuongorora rakavimbika mashoko. Zvichitevera kuitwa muna 2009 pamusoro GAC CC yekudyidzana ya kunyoresa yave ipfupi. Tsika simba anofanira kuregedza nhumbi mukati memazuva maviri kubva musi kuzivisa. Kana nhumbi havasi pasi mabasa, zvose akaita nokuda 4 maawa.

mamiriro

Rinoti chikuru zvebasa tsika kudzora pashure pokusunungurwa nhumbi, chaiyo kusikwa chishandiso chinobatsira hwaishandiswa pakuenzanisa zviyero upfumi kuchengeteka uye kukurudzira vagotengeseranamo dzakawanda. Pfungwa anosimbisa pfungwa nzvimbo nebasa zviremera mvumo. The zvigadziriswe akafanoona maererano dzakawanda mitemo, inobva matsva kubudirira mumunda management uye mashoko dzemuchina dzakaitawo.

The chikuru mirayiridzo yacho Concept

Development netsika kuzvidzora pashure nokubudiswa nenhumbi kunosimbiswa nokushandisa kunzwisisa zvimwe matanho:

1. Pamutemo, rutsigiro zvemitemo mabasa ose gona zviremera.
2. Kusimbisa penhungamiro zvaidiwa zvinodiwa Federal Mutemo mugadziriro dzemarudzi zvibvumirano zviri Russian Federation vanhu vari chokuita kufamba kwenhumbi mhiri muganhu nyika.
3. Nechokwadi dzakafanana Implementation pamusoro zvokudya mumutemo.
4. Kusimbisa anotarisira zvinhu kupinza munharaunda yacho, kusanganisira avo kwakavakirwa vasabatwa zvisiri pamutemo kufamba kwenhumbi dziri muRussia.
5. Pakusikwa ezvinhu umo zvisiri pamutemo basa kutakura zvinhu uye motokari mhiri muganhu dzavo kurapwa zvaizoonekwa pamwe refu azvipire pangozi, uye yaizova uneconomic.

Musimboti nzira,

Customs kuzvidzora pashure nokubudiswa nenhumbi chinhu chisinganzwisisiki zviyero kunze kuti asimbise chokwadi kutamira zvinhu, rakavimbika mashoko huri nokunzi nemamwe magwaro pasi pa kunyoresa. Matanho aya zvinoenderana kuMudzidzisi madhipatimendi ari FCS mumunda ravo basa. Kugadzirisa dambudziko netsika kudzora pashure pokusunungurwa nhumbi, masangano mvumo kushandisa odhita nzira. Zvinosanganisira mu kuenzanisa humboo yakanyorwa design, pamwe mashoko rokuzvidavirira, kushuma uye mamwe magwaro zvokutengeserana.

mvumo nemasangano

Customs kuzvidzora pashure pokusunungurwa kwenhumbi mukati kukwanisa GUFTDiTR FCS (General Directorate nokuti Revenue uye mutero murau). The runoenzanirana kuti №845 rakapa 26.04.2010, 5 madhipatimendi dzakaumbwa kudzora sezvamunoita. Mumwe wavo ari hurukuro tsika kudzora zvinhu pashure pokusunungurwa. Nokutongwa mamiriro rinopawo nokuda zvinotevera madhipatimendi:

1. Kutarisira pamusoro mabasa akapinda mune mazita.
2. Nzira uye kuita zvinenge mitemo kudzora.
3. Regional mazano uye cherechedzo.
4. Analysis uye richiona kuti zvaidiwa mitemo mumunda kuongororwa uye muunganidzwa vachibhadhara.

Zvakachinja nokutongwa mamiriro vari kubudirira kuburikidza redeployment. Hurongwa chinonzi kubva 02.07.2010 By optimizing staffing nemamiriro FCS kunosimudzirwa kutarisira ukoshi, legality achiita ongororo mabasa, kuwedzera kushanda kwavo, yakabereka nzwisisika matanho kugadzirisa mamiriro ezvinhu uye chinokonzera kuita kuti kutyorwa (by vashandi zvaisanganisira) apo achiisa nenhumbi.

Form netsika kudzora pashure pokusunungurwa kwenhumbi

Ivo rinorondedzerwa chik. 16 CC GAC. Normative Chiito anopa zvinotevera siyana netsika kudzora pashure pokusunungurwa nhumbi:

1. mibvunzo Oral.
2. Ongorora mashoko uye mapepa.
3. Kuwana tsanangudzo.
4. Rucherechedzo.
5. Ongororo uye rokuongorora (kusanganisira pachako).
6. Nyora, Kuwanikwa kuzivikanwa unoratidza pamusoro zvinhu.
7. Vakaongorora kwakavakirwa nenharaunda.
8. Accounting zvinhu, kudzora mashoko.
9. Check.

nezvaidzivirira

Sangano netsika kuzvidzora pashure nokubudiswa nenhumbi haafaniri kuputsa kodzero audited masangano. Panyaya iyi, inopa mamwe nezvaidzivirira nokuda declarants, vatakuri, avo vamiririri, varidzi dzokuchengetera kwenguva pfupi kuchengetwa, uye vamwe vane chekuita. Zvikurukuru, pangava kukuvadza akati vanhu, uyewo motokari uye zvinhu akaisa pasi nzira rokunyoreswa. Nokurasikirwa anokonzerwa pamutemo mabasa / dzakasiyiwa vatora sarudzo kwemiviri mvumo kana varanda vavo vari kuita mabasa avo anofanira reimbursed zvakazara. Compensable kusanganisira yakarasika purofiti (kurasikirwa mubereko). Nokuti kukuvadzwa vaishungurudza vakauya kuna kururamisira, waiti Mutemo. Not reimbursable nezvinhu kunobva pamutemo zviito / sarudzo kwemiviri mvumo uye machinda, kunze sezvo nomutemo.

Features netsika kudzora pashure pokusunungurwa kwenhumbi

The nomazvo simba anogona kukumbira mashoko uye mapepa inodiwa kuita muitiro, kunyora tsamba, uyewo kumisa zvine (zvakakwanira muunganidzwa uye chokuendesa) nguva. Pamusoro chikumbiro nevavariro anofarira yakanatsa nguva anogona kuwedzerwa. Paaiita tsika kudzorwa pashure nokusunungurwa nenhumbi, masangano mvumo anogona kuwana kumabhanga nemamwe chikwereti bhuku masangano ari akavhiyiwa chokuita kuripwa mabasa uye mabasa dzimwe vanhu vanopiwa nhengo mabasa CC GAC, uyewo nevaichinja, vatakuri, varidzi dzokuchengetera.

Kuongorora rakavimbika date vashandi kukumbira yezvokutengeserana, mari uye zvimwe zvinyorwa uye ruzivo mune zvemagetsi chimiro kusanganisira declarant kana mamwe sangano chokuita mabasa remapazi vane zvinhu. Muchiitiko chino, nokuti zvinhu kupinza munharaunda yacho, rubatsiro inopiwa kwete zvakakwana chete, asiwo nekutambira zvinhu zvoupenyu zvoupfumi. Nyaya achiita tsika kudzora pashure nokubudiswa nenhumbi Chengetai zvinyorwa kwemakore mashanu akatevera gore umo kutengeserana zvakaitika.

mitemo inokosha

Nzira netsika kudzora pashure pokusunungurwa kwenhumbi aifarirwa sezvakarayirwa FCS №1560 kubva 25.08.2009 Munguva normative chiito yakasimbiswa dzakafanana zvinodiwa kuti mvumo vashandi zviito apo kushanda pakuvheneka mashoko uye mapepa maererano zvokudya Art. 367 CC GAC. Rakavimbika ruzivo kunotemwa nokuenzanisa pamwe nemashoko vakawana kubva kumwewo, kusanganisira panguva nezvimwe dzokudzora, Statistical pachisara umbowo kubudiswa vachishandisa software, uye dzimwe nzira havasi hakubvumidzwi nemutemo.

Specificity bvunzo

Vashandi mvumo FCS kudzora dzakabatana:

1. Rairira kupatsanura zvinhu pamusoro HS.
2. Rakarurama akazivisa ukoshi.
3. Kutsanangurwa kwakarurama munyika mavambo.
4. Zvaidiwa mitemo uye inorambidza zviri mumurairo pamusoro mamiriro mutemo wokumwe wezvokutengeserana basa.
5. Zvaidiwa ezvinhu kuti kushanda nyore kunyoresa neChikomonisiti.
6. Kuona kudzivirira rezvedzidzo pfuma.
7. Zvaidiwa ezvinhu kuti kuisa zvinhu pasi akataura nzira.
8. Kururama kukarukureta uye timeliness chekuti mitero yepa kwairayirwa kubhadhara.

Machinda anogona kuitisa imwe odhita uye mamwe mashoko.

nhandare

Pokutarira anogona kuitwa maererano:

1. Akumbira nomubereki muviri.
2. Information kubva Vezvemitemo nevamwe, kusanganisira supervisory, nhengo, achiratidza kunge kuvapo kutyorwa.
3. Guidelines pamusoro pokushandisa yakatarwa zviyero zvainanga kurerutsa ngozi.
4. Information riwanikwe mvumo dzakabatana, zvinhu, mashoko awanika kubva kune vamwe hurongwa of FCS.
5. Communications venhau, zvipfuwo uye vatorwa vanhu uye dzepamutemo masangano.

Mashoko zvabuda

Kana ongororo muitiro ichaparadzwa akaisa unreliability kuti mapepa uye ruzivo, izvi zvinogona kushanda hwaro kuunza nyaya mhosva uye okutarisira zvekufamba, asi Implementation netsika kudzora mamwe marudzi kana departmental reutariri, mabasa audits, kushandisa dzimwe matanho yakataurwa mitemo. Final nemigumisiro zvinofanira rakanyorwawo. Nokuti chinangwa ichi, aifarirwa Order of FCS chimiro chiridzwa macheki, kunyoresa uye chizvidavirire matanda.

zvekupfakira zviridzwa

Kuedzwa Mushumo pashure kusunungurwa motokari kana zvinhu zvinofanira kureva nzira. Panoongororwa haushandi date declarant kana imwe nyaya kuti chokuita kwema akatuma kopi. Musi kuvakwa odhita richava zuva karenda umo chiito yakanga yakasainwa. No paya pane rakatevera pashure ayo kunyoresa mvumo tumisoro kutaura gwaro kune musoro supervisory simba kana ake nemutevedzeri. It rinotaura mhedziso uye vaitaura kuti yokudzokorora. Head kana ake Mutevedzeri anofanira kuongorora ruzivo uye zvisarudzo zvakakodzera. Nokuti mashoko pamusoro pakuongorora zvinyorwa magazini, uyewo mubhuku ramabasa kunyoresa. Zvinyorwa zvose zvine chokuita kudzora nzira iri nyaya iri nyaya. It anochengeterwa FCS Unit kuti 5 years. Shure iyi, zvinyorwa zvinoparadzwa nemitemo isingachinji.

Zviri nyaya

The mapepa zvinosanganisira:

1. Shizha tichitaura Ongororo Data.
2. Interior zvinhu Inventory.
3. Chisarudzo kuita yokuedzwa.
4. Act.
5. Documents vakawana panguva odhita, pamwe makopi zvikumbiro.
6. Sheet-chapupu.

nyaya nhamba rinoenderana chiito.

iyezvino matambudziko

Uchifunga chaizvo pamusoro Clearance, zvinofanira kucherechedzwa kuti dambudziko netsika kudzora pashure pokusunungurwa nhumbi. Nhasi, ari ndingangokuvara Detective zvaipomerwa nokushandisa nzira kuti urege kusangana nemitemo dzakakwirira zvakakwana. Panguva iyoyowo, maererano nenyanzvi, ichi zvinenge zvicharamba chete kuwedzera mune ramangwana. FCS, kugadzirisa dambudziko netsika kudzora pashure pokusunungurwa nhumbi, iye anoteerera zvikuru mukuvandudza nemamiriro. Nechekare, supervisory hurongwa kutungamirira supervisory mabasa pachinhu zvinhu dziri vakasununguka riparadzirwe muRussia muna yechinangwa mumutemo ano. Izvi zvinoreva kuti mabasa munhu Entrepreneurs kana nomutemo masangano chokuita riparadzirwe dzimwe nhumbi, kusanganisira Retail uye Wholesale of sale, ikava chinhu tsika kuzvidzora vezvikwata kuti zvaidiwa mitemo aripo. Kuti nechokwadi yunifomu kushanda nemurairo, zvinokosha kutanga unyanzvi zvainanga kukwidza kubudirira rokutarisira zvinhu. Imwe kiyi nharaunda rokudzora nyasha kuvandudza kuongorora kubudirira zvigadziriswe kupa pokushandisa zviratidzi yaunganidzwa vatevedzere mutemo.

Matanho kushandisa pfungwa

To zvinobudirira kuita mabasa hunodiwa:

1. Kusimbisa ezvinhu nekuita ose pamutemo nezviremera pamwe vatevedzere mutemo, mutero uye dzimwe miviri, dzimwe mabasa. It achapa munhu kuburikidza cheki yose nzira uye vakatendeuka zvinhu.
2. Iva munhu zvichiongororwa uye kudzora mamiriro, pasi iyo chichaitwa kuti ritsigire kukwana, comprehensiveness, yakarurama uye zvinhu sezvazviri zvisarudzo vanotenderwa panguva rokuongorora pashure vasunungurwe. Mukati kutsanangurwa kutarisira kunofanira kusimbisa munhu basa vakuru mvumo.
3. Yokuumba rakabatana marongedzero yekuronga mabasa chokuita kuita tsika kuzvidzora. Zvinofanira kucherechedzwa basa mari, zvinopa vakarongeka hurumende ichiisa iripo zviwanikwa mvumo zvivako, kufungidzira zvabuda.
4. Kuvandudza logistics, ndiyo hwaro kutonga matanho. Sechikamu ichi muitiro kunofanira kuva kuwedzera kuwanda mashoko mari.
5. Kuita mabasa ari staffing. Mukati framework ichi, vainyatsotarisirwa inofanira kubhadharwa kuti ufanane mudonzvo kudzidzisa, kuvandudza unyanzvi hwavo uye ruzivo, achisimbisa kurangwa.

mhedziso

Somumwe kiyi zvinoumba pakukura mabasa kunze ari Implementation rokudzora zvinhu ndiyo kukura Analytical zvishandiso. Basa iri rinofanira kuva hwakasimba nechimwe. Zvikurukuru, inofanira kuvakirwa kudzidza achishandisa kuyera nzira Kuongororwa uye kwetunhu data available kuti mvumo masangano. Kushandiswa Integrated zvishandiso anokubvumira sarudza zvinhu uye zvinhu kudzoreka pashure pokusunungurwa, kusarudza Mapato zvidzidzo vemamwe zvoupfumi basa, kuti asimbise denderedzwa vanhu, nokuti idzo Implementation rokudzora matanho hazvibviri.

Zvakafanana rinokosha kukura basa mabasa mumabasa mvumo vakuru. Zvakafanira kuti aumbe zvakaoma zviyero uye zvinoreva kuti basa nyaya kuti hazvienderani nemirayiro kupfuura masimba avo. Cherechedzai inofanira kubhadharwa kuti hurongwa foreclosure pamusoro vashandi, chiito / kungopeta maoko, sarudzo idzo zvakakuvadza declarants, vatakuri, vamiririri uye mamwe mapato vanofarira. Kana imputation pamusoro muripo, unofanira kutanga kuisa zviratidzo illegitimacy. Kana vasiri, kukuvara haisi pasi apore.