Mitero uye mutero kuchinja mu Russia: rondedzero, unhu uye dzinokura

Kubvira muna 1990 akatanga hombe-pamwero mutero kuchinja muna Russian Federation. Nokuti kufunga muna April, akanga apfuura rugwaro pamusoro mari kubva vagari, vatorwa uye ndeyedu vanhu. Muna June, vakakurukura murau pamusoro rokumanikidzirwa mipiro kuti bhajeti iri emakambani, masangano uye shamwari.

Mitero uye mutero kuchinja mu Russia: pamutemo framework

Key urongwa kuunganidzwa kwehurongwa Action nhasi kwairayirwa kubhadhara kuti bhajeti vakanga anotenderwa pakupera 1991. Ipapo mutemo huru yokudzora munda uyu rakazoshandiswa. The normative chiito ndokugara mitero, mabasa, mari uye vamwe mhosva, nyaya rinorondedzerwa uye avo mabasa uye kodzero. Uyezve, zvave vakagamuchirwa uye mimwe mitemo yemitero dzakananga, vakasvika kushanda kubva January 1992. Major mutero kuchinja, saka rakaitirwa pakutanga gumi okupedzisira ezana remakore rapfuura.

mamiriro

Tax kuchinja akapfuura mukuita mitemo inopfuura 20 uye nemirayiro. November 21, 1992 by chirevo President yakaumbwa supervisory akazvimirira muviri - Federal Mutero Service. At basa ravakapiwa kiyi basa kukura kwaizotevera Implementation munyika yacho mutero nehurumende. Mitemo 4 Mapoka basa vasarudzirwa:

1. Munyika. Vakanga dzakatangwa panguva batana chechetere.
2. Local. Ivo kuona miganhu hurongwa simba, maererano zvemitemo mabasa nyaya.
3. Republican mhosva, mitero, administrative uye nyika-ehurumende idzodzo. Vakanga wakasiyiwa kusarudza wehurumende kwemiviri uye mitemo dzaari.
4. Rokumanikidzirwa National nemakanzuru mhosva uye mitero.

Zvinoumba allocations nguva nenguva achinja maererano nezvisarudzo nehurumende masangano.

matambudziko okutanga

Rakaitirwa ezvinhu zvikuru akaipisisa, mutero kuchinja mu Russia haana kukwanisa nechokwadi pakasikwa sangano dzakanakira zvemari. Nokufamba musika hwakazotevera Kuchinja zvaunokanganisa ayo akatonyanya kuoneka. Somugumisiro, mutero hurongwa razova yekudyidzana zvishoma kukura upfumi. Chinhu chinokosha dambudziko panguva iyoyo akataura bhajeti dhefisiti. Akanga nokuda shomanana kwemari zhinji muchivigiro pamusoro pakanyorwa inokosha zvekushandisa wazvipira.

kuchinja

Pakazosvika 1997, vanhu vanopfuura 40 siyana mitero uye mari, izvo vanobhadharwa nemasangano uye vagari hwakagadzwa munyika. zvitatu chechetere mamiriro kwave yakawanikwa kuti pfungwa. Raisanganisira:

1. Munyika mhosva. Ivo mhosva munyika panguva sandara prices nechimwe mhuka.
2. Republican mhosva nemitero kuti okutarisira-miganhu uye nyika-ehurumende idzodzo.
3. Local mipiro kuti bhajeti.

chechipiri gumbo

The itsva mutero kuchinja rakatanga muna 1999. It pakataurwa kupinda simba chikamu Tax Code wokutanga. Zvinofanira akati kuti Code chakakurukurwa kwenguva refu. The vakawanda Chikamu asimbisa mabasa uye kodzero nyaya, yaidzorwa basa kuitwa kuti bhajeti yakajeka kuzvidzora mitemo, mutoro kutyora mitemo yemitero. Mukuwedzera, vakanga akatanga inokosha zvishandiso of Institute. Saka, muna Code huru zvinoumba mutero kuchinja vakanga akaratidza. Kuti nechokwadi pakatanga mitemo chaizvoizvo yambokurukurwa uye vakabvumirana nevanhu vanopfuura 40 magwaro pamutemo. Anokosha Nemhaka iyi yaiva kuitwa kuzivisa siyana uye mirayiridzo gadziriro yavo. Zvisinei, zvinofanira kucherechedzwa kuti apo gwaro iri vakayambuka Duma, arashikirwa vazhinji itsva pfungwa. Panyaya iyi, kuti zvigadziriswe uye mitemo vaiva chokwadi kure nokuva wakakwana. Panyaya iyi, mumakore mashoma apfuura vari Tax Code wakatangwa yakabvumira kugadziriswa kwemutemo wekuita zhinji.

Kushandurwa kubva 2000

Kubva remakore rechi21, hurumende yairwirwa matanho anoverengeka kunge akatorwa kuchinja mamiriro ezvinhu ari mari nemauto munyika. pakutanga zvataurwa mutero zvinhu nokuda svikiro rokuti (kusvikira 2004) kunge vakava. Zvikurukuru aida:

1. Kuderedza kunyanya mutoro panyaya, iyo yakaumbwa sezvo pamusana preconditions kuti kunzvenga kuti fanira zvizhinji.
2. The kwakaderera neHurumende fiscal kudzora muchifarira mutero chikurudziro hurongwa mabasa.
3. Kupa mutoro kugoverwa yunifomu pamusoro mitero.
4. Kuderedza uye kuchinja nenzira pave mutero incentives.

Mugadziriro yechinangwa Inter-budgetary ukama hurumende nezvatinovavarira kusvika redistribution mari vachida yeUnited bhajeti iri emunharaunda.

Zvinangwa mutero kuchinja

Havasi kuunganidza sezvo vazhinji mubhadharo magadzirisirwo bhajeti dambudziko. Chinokosha basa ikozvino anomira dzakaderera kupambwa pamwero pamwe kudzikira ehurumende mitoro. Tax zvokuchinja zvainanga kutanga chete sezvakarayirwa muunganidzwa vachibhadhara kubva masangano uchishanda ezvoupfumi akasiyana. Approved Mapurogiramu ehurumende fiscal mutemo zano rinoti kwavakarerekera. Mitero havafaniri yekudyidzana kukanganisa hama prices, muitiro pakusika mari uye zvichingodaro. Mugumisiro inofanira kuderera mari nokuda Implementation mitemo, kwete chete nokuti nehurumende asiwo payers.

tevera kutendeuka

Kuti vabudirire zvinangwa mutero kuchinja munyika yambotaurwa vakaramba. Zvikurukuru, chitsauko 4 chikamu Tax Code yechipiri wakatangwa muna January 2001:

1. VAT.
2. Excises.
3. Gomba.
4. Ust.

Tevera mutero kuchinja muna 2005 zano:

1. Achidzikisa mutoro pamusoro Payroll. Zvinonzi aronga kuitwa nokuderedza mwero SST. Rakanga vaifungidzira kuti mari kusvika 300 zviuru. Kwiza nechekuzasi. zvichava airarama 26%, kubva 300 600 - 10%, vanopfuura 600 - 2%.
2. Kuchinja kuchaja VAT hwechiKomonisiti. Aigovera kuti mwero uchaderedzwa kusvika 16%. Uyezve, mutero kuchinja kuti adzokorore kudzoka muunganidzwa exporters. Uyezve, nokushingaira akakurukura mukana mitero yemagetsi invoices.
3. Aichinja pfuma mitero. Yaifanira kutsiva aivapo mitero iri Real Estate kutamiswa. Muitiro uyu, zvikurukuru, akasuma muna Tver mudunhu.
4. Pokugadzwa tibatwe kuti mabhizimisi kushanda mukati inokosha zvoupfumi munzvimbo. Raifanira vaipa utsanzi uye inivhesitimendi.

muunganidzwa uye kuzvidzora pezvakaitwa

Tax zvokuchinja zvainanga mukana wokushandiswa uye pachena, anoitwa uye zvinoderedza Workflow. Implementation of mabasa kunosanganisira achidzikisa mutoro fiscal kwete chete, asiwo administrative chikamu. Kunyanya, zvinoderedza ari payer kuti mari iri aurayiwe mutemo. Sezvaratidzwa, ari rutapudzo ari fiscal mutoro vamwe nemitero akapfuura pamwe mawa kuwedzera administrative mutoro. Kunyanya, rakawedzerwa kutaura zvemari, chizvidavirire zvava kuoma payer mabasa kusimbisa kudzora hurumende masangano. Panyaya iyi, matanho akatorwa:

1. Mamiriro rokudzora kwemiviri.
2. Development mashoko dzemuchina dzakaitawo.
3. Vandudza utariri nzira.

mhedziso

Migumisiro kuchinja zvinhu mutero ezvinhu rose dziri kuongororwa sezvo zvakanaka. Munguva kubva 2000 kusvika 2003. Huwandu mutoro kubva GDP zvishoma nezvishoma ichidzikira kubva 34% kusvika 31%. Somugumisiro matanho kwave kuchinja rinokosha iri kwemari mamiriro. Chekutanga zvinoenderana mari chokuita nokushandiswa chicherwa zvinhu kwakawedzera substantially. Panguva iyoyo isu ungaderedza zveminda kubva zvebhizimisi purofiti uye munhu mari mutero yakawedzera kusvika nehafu. Pane matunhu inorwara mitero earmarked kuti munzanga, utano uye mudyandigere. pamwero wavo mukati 25%.