Mitero isina kunanga zvinosanganisira chero mitero?

Kana paine mamiriro, saka pane mitero. Izvi rokumanikidzirwa kubhadhara kuti bhajeti renyika vava chinokosha hwevanhu uye makambani. Zvisinei, vagari vazhinji, vaibata Kukundikana mitero chii uye sei vanobhadharwa. On pauzima mari mutero uye mubereko mutero vanoziva, zvichida, zvose. Asi pane vamwe - dzisina kunanga mutero, izvo Zvinokoshawo kuziva. Munyaya ino tichakurukura zvinhu mitero isina kunanga, uye chii zviri zvavo runoratidza.

Pfungwa kunanga mutero

Kusiyana zvakananga, zvisina kunanga kubhadhara asina pakutsvaga mari mitero Vanobhadhara, Vanonzvenga uye ndakagadza somunhu muwedzero kuna prices kana mitengo nhumbi. Nokutenga chimwe chigadzirwa, mutengi inobhadhara kwete chete mugadziri, asi hurumende. mitero isina kunanga vaya kuti vanobatanidzwa muridzi zvebhizimisi kukosha nhumbi anobudiswa kana mabasa inopiwa navo. Kubva yacho waakazvitengesa, waanoripira mumwe mari kuti bhajeti (mutero), uye vanosara anosiya pachake (purofiti).

Nokudaro, payers chaiye kuguma vanoshandisa zvisina kunanga kwemitero, uye vagadziri mishonga vave vanozoshanda - vamapepa kubhadhara. Saka zita - "zvisina kunanga".

Kupatsanura uye mhando zvisina kunanga yemitero

Zvinofanira kunzi 90% kuti bhajeti zveminda zvose mari chete pazasi dziri mhosva. Ndivo kwainyanya wehurumende kwemari, izvo zvinoita kuti mabasa ayo akawanda anoitwa uye kufukidza zvinokosha hurumende mari. mitero isina kunanga inosanganisira mari Group:

1. mutero Universal pamusoro norukosoro (VAT).
2. Individual kubhadhara somunhu chikamu mutengo kwenhumbi (excise).
3. Mitero iri yokumwe vagotengeseranamo nezvinhu (mabasa) - vanobhadharwa apo zvinhu kuyambuka muganhu. Share mabasa ari imupota (imupota) uye ekisipoti (ekisipoti) zvigadzirwa.
4. Fiscal kubhadhara chindingindingi paruzhinji services - kunyoresa zvimwe zvinyorwa, mazai marezinesi siyana uye mvumo.

In Russia sananga ukama nevamwe kubhadhara kuti bhajeti - allocations kune siyana Kwayo (. Housing, motokari, nezvimwewo), mipiro evanhu inishuwarenzi (ivo vanobvumirwa ubatanidzwe Verengai kugadzirwa mari). Chinonyanya kukosha uye yakakosha zviviri mitero okutanga - ukoshi wakawedzera mutero uye excise mabasa.

VAT: pfupi "dossier"

Imwe neimwe yeboka iri kugadzirwa kwacho anoziva mutero ichi, uye ayo zvisikwa uye kuongororwa kunoitika padanho rimwe nerimwe kugadzirwa / wokufambisa nhumbi. VAT iri vaibhadhara mamiriro sezvo chikamu mari inoshandiswa (kusvikira ayo Implementation). Zvisinei, iye anouya bhajeti pamberi zvinhu zvichaita kutengeswa pakuguma mutengi. The mugadziri inobhadhara mumwe chikamu kuti chikamu mutengo kuti akanga "akawedzera" kuti nomutengo kuti pagadzirwe mbishi zvinhu.

The kukarukureta pamusoro pokukosha wakawedzera mutero inofanira kwakaitwa kuziva kusiyana VAT mhosva pamusoro nhumbi yakabereka, uye VAT pamusoro kutenga zvinhu / mbishi zvokuvakisa kwayo kugadzirwa. MuRussia, kukosha muripo uyu 18%, asi zviitiko apo mwero 10% uye 0% anechekuita. Iye anofanira kuripirwa iri Quarterly hwaro, uye pasi mitero, kunze nhumbi akatengesa uye mabasa zvingasanganisira:

• kuvaka uye ungano anoshandira kuzvidzora kudya;
• Zvinhu zviri Russian Federation kubva kune dzimwe nyika (nokuti kugadzirwa zvinangwa);
• kuchinjwa zvinhu uye mabasa avo pachavo zvavanoda (kana kuti haana kuiswawo pakati mari bhadharika mari mutero).

Panewo mamiriro ezvinhu apo sangano kungava asingachaiti VAT. vari zviitiko zvakadaro inorondedzerwa Tax Code, Article 149.

Excise mabasa: kubhadhara kunyanya

Kungofanana VAT, excise mitero Zvisinei, mitero isina kunanga, vari akaverenga uye vakabhadhara nomunhu. Izvi mhando muripo zvakafanana zvikuru netsika mabasa, asi zvinonzi wakaiswa, ave mutemo, pachinhu nhumbi kudyiwa munyika. mutero uyu kumbonyanya yakakwirira shoma kuti mari inoshandiswa, anotaurwa neHurumende kune imwe boka. Izvi anonyanya fodya uye doro.

Nokuti mumwe chigadzirwa muchikwata ane yayo yakatarwa ukoshi excise - nomumwe. Kazhinji saizi yavo rinosvika nehafu kana maviri kunyange pavatatu mutengo zvinhu kana mabasa. Kuwedzera mapoka aya kuti excisable zvinhu zvinosanganisirawo peturu, mafuta, motokari uye zvichingodaro.

tsika mabasa

mitero isina kunanga kushandisa tsika mabasa. Izvi rworudzi muripo akapiwa nokuda Tsika uye rinorondedzerwa so excise mutero, nomumwe nzira. Maererano differential tsika mutero kushanda muna Russia, basa mutengo kunobva nyika kupinza zvinhu. Kana State yaigara nhumbi kubva RF zvakanaka zvokutengeserana uye enyika ukama, asi zvinoshanda nechigadziko mwero 100% hwakagadzwa unodiwa. Zvikasadaro, shandisa yakawedzera mhosva - mu uwandu 200% tsika mutero.

Kukarukureta mabasa anogona kuitwa nenzira dzakasiyana-siyana. Zvichienderana ichi, zvinoreva rimwe marudzi anotevera:

• AD valorem - rinorondedzerwa so chikamu kukosha nenhumbi;
• Dzinenge - ane chairo ukoshi (mu Russian yakaitika euros) paminiti Unit (Unit, makirogiramu, etc ...);
• Combined - panguva kushandisa zvose nzira kukarukureta (semuenzaniso, mumwe chikamu, asi kwete zvishoma kupfuura yamunenge mari).

Submit kuzivisa iri zvisina kunanga yemitero nokuda kwokuripirwa tsika mabasa mukati memazuva 15 kubva musi pasi kuMudzidzisi nhumbi netsika simba.

mhedziso

Tax Zvidavirire pamusoro zvisina kunanga mitero uye muripo yavo bhajeti chinozoiswa kubudikidza vagadziri nhumbi uye mabasa, uye kunoguma mutoro anowira pamusoro vatengi. Izvi yavo chinokosha - nalogonositelem uye taxpayer akasiyana masangano. Hurongwa yakadaro, kusvika pamwero hwezvekukurukurirana kuunganidzwa wehurumende mari. mitero isina kunanga vaya yaitarirwa mitengo pane mari (vanogona kuva kurongwa, uye naizvozvo hakuzovi mutero nechimwe). Vhoriyamu zveminda kunoenderana mari yakatengwa zvinhu kuti pakupedzisira kupfuura mari. Munyika dzichiri kusimukira, orudzi urwu kwairayirwa kubhadhara Nde chikamu State mutero (2/3 uye zvakawanda).