Nyaya mitero. Ndiani uye chii vari nemitero inobhadharwa

Pasi mutero anofanira kunzwisiswa dzakabatanidzwa mitemo kusimbisa nzira kuti muunganidzwa uye kubhadhara mari nemitero. Chinosanganisira pakagadzwa rates, zhinji, mhando vachibhadhara, mitemo yaanobhadhara mari ne zvakasiyana vanhu. . Funga inotevera, ndiani taxpayer.

mutero nomukadzi

In tsanangudzo kwavo NK vasipo. Zvichakadaro, mune nyaya 2 Code yakatarwa denderedzwa ukama nokudzorwa Tax Code. Ivo vane ukama:

1. Kutangwa, kutarisira mari nemitero muRussia.
2. Implementation mutero kuzvidzora.
3. Magweta pamusoro mabasa supervisory miviri, dzakasiyiwa / zviito vashandi vavo.
4. Kusungirwa mhosva mutero.

, а также органы власти, уполномоченные на реализацию контрольно-надзорных функций в сфере налогообложения. Sezvo nyaya mutero mutemo vari masangano uye vanhu vanhu - mitero, uyewo vakuru nomazvo kuti Implementation kudzoreka uye supervisory Unoshanda nokure mitero.

kupatsanura

Nyaya dzinobatanidzwa mutero nomutemo ukama akakamurwa 4 mhando. Maererano Article 9 Code, zvinosanganisira:

1. . Vagari uye zviri pamutemo vanhu - payers mitero.
2. Physical vanhu uye masangano vakaziva maererano Code, mutero nevamiririri.
3. The mutero zviremera.
4. Waakaita mamiriro.

kupatsanura ichi anonzi nevakawanda. Uyezve, vanotongwa mitero yakasiyana pamutemo yakarongeka, mutero mamiriro, zveupfumi uye administrative voga. Somuenzaniso, zvichienderana chinzvimbo kusiyanisa mugari kana kwete. Maererano basa yokuparadzana mutero nyaya dziri rakakamurwa akazvimirira uye dzitsigirane.

chaiko vanhu

– это физлица и организации. Sezvinogona kuoneka kubva mashoko pamusoro apa, pemarudzi chikuru mitero - mumuviri vanhu uye sangano iri. Aimbova dzinosanganisira:

1. Vagari venyika Russian Federation.
2. Vatorwa.
3. Persons pasina citizenship (ndeyedu).

vagari

Izvi, maererano nyaya 207 Tax Code zvinosanganisira vanhu, chokwadi, muri anotevedzana muRussia kwemazuva anenge 183 (karenda) kwemwedzi 12. Nguva mutsigiro nyaya mitero iri Russian Federation haana kuvhiringidzwa kwenguva ya renguva pfupi (mitanhatu) kuenda kunze kwenyika kunyika kudzidzisa kana kurapwa. Pasinei chaiko urefu kugara munyika, vagari vari varwi Russian kushumira kwose, vashandi ehurumende uye yeko zvivako, vakandowanikwa kumwe.

SP

A yoga chikamu zvidzidzo mutero kuti munhu Entrepreneurs. Ndivo zvenyama vanhu vakapfuura hurumende kunyoresa zviri ushandiswe nomutowo uye vaitungamirira entrepreneurial basa pasina kutanga repamutemo. chikamu ichi zvinosanganisira private notaries, magweta, yakavambwa gweta kudzidza. Maererano ya. 11 February nyaya NK utano vanhu kuitisa entrepreneurial basa pasina kutanga repamutemo, asi haina vakanyorwa chinzvimbo ichi, vasingagoni anokumbira chokwadi kuti havasi IP.

masangano

, разделяются на: Legal masangano vari mutero payers akakamurwa:

1. Masangano Russian. Izvi repamutemo kuumbwa zvinoenderana zvokudya mumba mutemo. Regai anoshanda mitero yavo mapazi nezvimwewo vakaparadzana dzakabatana (od). Zvisinei, OP kuita mabasa ari kutamiswa kubhadhara kuti bhajeti panzvimbo yayo nzvimbo.
2. Masangano Foreign. Aireva pamutemo masangano vanokwanisa yakatangwa maererano nomutemo dzimwe nyika uye masangano dzakawanda, mumiririri mahofisi namatavi vakadaro, yakaumbwa pamusoro munharaunda Russia.

mutero unhu

Ndicho hwaro pamutemo mutero mamiriro ari kutora chikamu. Tax unhu rakaumbwa kuti kukamurwa vakaremara uye kukwanisa. Ekupedzisira inyaya kukwanisa kuita mabasa uye vane kodzero. Tax kunyatsoshanda kunosanganisira private kuita zvemitemo ukama, akatakura nomutoro kutyorwa zvatinopiwa of Tax Code.

Mamiriro payers pamitero

Sezvo pfungwa vechikamu noukama mutero ndizvo zvinozivikanwa nokubhadhara mitero rumwe rutivi uye hurumende (rinomiririrwa mitumbi mvumo) rumwe. Nezvokupindira zvimwe vanhu (somuenzaniso, mutero mumiririri) ndiyo tingasarudza. Maererano 19 Article Tax payers vanonzi vanhu uye masangano, avo vane basa kuti bvisa mari kuti bhajeti kusimbiswa. Maererano ya. 2 83 Tax mitemo, inoshandiswa pakutsigira muna IFTS kunyoresa IP uye zviri pamutemo vanhu, usanganidzo yavo NRN (kuroora remazita) dzinoitwa pasinei ezvinhu izvo mitemo rinobatanidza panowanikwa kubhadhara zvimwe mutero. , таким образом, лицо будет считаться плательщиком до того, как у него появится объект обложения. Mune Russian Federation, saka kuti munhu ichakurukurwa kubudikidza payer isati ichava chinhu mitero.

Siyana zviri vanhu uye masangano ari nyaya mutero mutemo

Vanhu, mukusiyana nemurairo, haafaniri kutungamirira kuti ndizvidavirire. Pfungwa uye zera haana kukanganisa kuzivikanwa muviri vanhu payer. Pakusarudza chinhu mitero kuti mutero payers It ane kukosha pamberi mugari kana dzisiri mugari hweHIV. Muchiitiko chokutanga, kubhadhara dziri pamusoro mari yose akagamuchira munharaunda Russia uye kunze. Non-vagari mitero pamusoro Purofiti zvikaramba chete Russian Federation.

rupipiro

Payers kodzero kuitawo mutero pamutemo munhu kana Marshal. Masimba yokupedzisira inofanira rakanyorwawo. Representation maererano 27, 28 NC nyaya, kana angava pamutemo maererano Art. 29, imwe mumiririri mvumo kubva yacho.

Related mapato

chikamu ichi nyaya zvinoratidzwa mutemo yoga. Kana kuziva munhu pasina mutero zviremera vanekodzero kuongorora zvakarurama kushanda mitengo mamwe kwema kumapati kuti mitero nechinangwa. Vaiona pasina masangano (masangano kana utano vanhu), kana ukama pakati pavo kungaita ezvinhu kana ezvoupfumi migumisiro dzavo mabasa uye mabasa avo dzinomirira. Somuenzaniso:

1. Rimwe sangano repamutemo sananga kana zvakananga munyaya mamwe zvivako zviri Company uye zvachose mugove anopfuura 20%.
2. Chimwe zvakasikwa vanhu pasi mumwe maererano mukuru nzvimbo.
3. Persons kuroorwa, ukama hwemhuri, ndivo adopter uye adoptee, muchengeti uye wadhi.

List kuti pasina masangano haafaniri kunzi dzoga. Dare Vangabvuma vakadaro vamwe chikonzero kwete zvakajeka yakataurwa Tax Code, kana ukama hwavo zvingaita migumisiro remapazi chokuita kutengeswa mabasa, zvinhu kana mabasa.

payers kodzero

Chavainyanya pamazita 21 Nyaya hwakagara mutero Code. обладают следующими правами: Uyezve, munhu bvisa mutero muna Russian Federation vane zvinotevera kodzero:

1. Uchatamisa pfuma mari yechibatiso kuitira mabasa kuti kudzingwa kubhadhara kuti bhajeti (Article 73 TC).
2. Act sezvo rubatso kuti mutero kudzora masimba (Art. 74 of Code).
3. Documents varipo panguva rusesi (94 Article Code).

mabasa nyaya

The NC ane zvinotevera mabasa chikuru payers:

1. Mutero, yakatangwa maererano nomutemo.
2. Kunyoresa IRS.
3. Ramba uchiongorora mari / zveminda zviri waakaudzwa nenzira.
4. Submit mutero kuzivisa panzvimbo kunyoresa mutero Inspectorate.

kudzivirira kodzero

Maererano ya. 22 January nyaya NK payers kwakagonesa matare uye administrative kwerusununguko zvavanofarira. Mitemo kuitira nayo chinorondedzerwa muna Tax Code nezvimwe normative mabasa. Kare zvinosanganisira:

1. Federal Mutemo № 4866-1.
2. Code pamusoro Administrative Zviduku.
3. GIC.
4. APK.
5. CCP.
6. Tsika Code.

Mazita VAT payers

Mushure kupinda rehondo Tax Code muna 1992, zvakava zvakakodzera kuronga mashoko pamusoro nyaya, vari mutoro bvisa mari kuti bhajeti. Panyaya iyi, Databases siyana vakasikwa, ramakagadzwa kunyanya kukosha ndiwo mazita VAT payers. Ichi ruzivo Database rine mashoko pamusoro vose vabhadhare ukoshi yakawedzerwa mutero. The remazita rine zvinotevera mashoko pamusoro nyaya:

1. Name.
2. Nokuti mashoko nezvokusika kana nokubatanidzwazve.
3. Information pamusoro kuchinja.
4. Details of magwaro vakabvuma kuti vaverengwe.

motokari mutero

Iye deducted ari remunharaunda bhajeti. It inozivikanwa se pfuma mutero, zvakavhenganiswa kururamisa. Kusvikira 2003, TC mitero kwakavakirwa kubhadhara maviri - mutero pamusoro pfuma vanhu panyaya mhepo uye mvura nemotokari uye kudzingwa motokari varidzi. Mushure kupinda simba Chapter 28, Tax Code, mitero aya akabatanidzwa imwe. Transport mutero Tax inopiwa uye rakatangwa maererano mitemo Russian Federation. Pashure akabvumirwa Regional mirayiro zviri fanira kundima yose nharaunda. – физлица и организации, на которых зарегистрированы ТС, выступающие в качестве объектов обложения. Payers pakufamba mutero - mumuviri vanhu uye masangano kunyoreswa motokari, kushanda sezvo midziyo mitero. Muchikwata che date nyaya vanosanganisira vanhu vose vane motokari iri chero chikonzero zvemitemo, entailing zvinosungirwa kunyoresa. Zvinogona pfuma, rendi, etc. Sezvo chinhu mutero chiito .:

1. Ground motokari. Idzi dzinosanganisira: midhudhudhu, motokari, mabhazi, Scooters uye dzimwe motokari motorized, michina Crawler uye pneumatic run, kwataita, snowmobiles.
2. Water motokari. Izvi zvinosanganisira pangarava, yacht, zvikepe, nendege skis, injini magwa, injini magwa, towed (asiri kuzvida) uye vamwe.
3. Air motokari. Izvi zvinosanganisira ndege, helicopters uye zvichingodaro.

mutero panyika

Zvinonzi kunorondedzerwa Article 31 Tax Code nemirayiro vagamuchirwa nokuda matunhu neminisiparati nezviremera, mitemo yeUnited maguta. – организации и физлица, обладающие участками, отнесенными к объектам обложения, на праве наследуемого владения, собственности, бессрочного пользования. Payers venyika mutero - mumuviri vanhu uye masangano vane nzvimbo, inotaurwa zvinhu mitero, kodzero nhaka, muridzi, nokusingaperi kushandiswa. Related kodzero, maererano Civil Code, pane panguva wehurumende vanyorwa pfuma, kana zvimwe inopiwa mutemo. Sepokutangira mitero ndivo magwaro ehurumende kunyoresa. Kukosha mipiro hakubvi mari chokupika mabasa payer. Kana pakuverenga chinangwa ezvinhu vari kufungwa, izvo zvinosanganisira wokubereka, nzvimbo yacho uye zvimwewo. Zvinozivikanwa nokubhadhara mitero hadzina kuzivikanwa sevanhu vane kodzero nzvimbo zvokukurumidzira chisingapembedzwi kushandisa kana chavakapiwa kwavari maererano risi chibvumirano.

Income mutero

Iye anonzi chimwe chezvinhu zvinokosha mutero deducted nokuda batana bhajeti. Payment anoitwa pamutemo uye fiscal mabasa. разделены на 2 категории: Payers mari yemitero akakamurwa 2 mumapoka:

1. Masangano Foreign kushanda muna Russian Federation kuburikidza mishoni zvavo zvachose kana kugamuchira mari kubva mumabhuku muRussia.
2. Domestic mabhizimisi.

Regai kubhadhara mutero yokupira masangano kushandisa kwainoita mitero yezvinhu, bvisa UTII Ust uye mutero, aivapa kubhejera.

Profit sezvo chinhu mutero

For masangano mudzimba nayo inoziva zveminda kubvisa mari, yakatangwa sezvakatenderanwa Tax Code. Nokuti vatorwa nomutemo masangano Profit iri mari yakagamuchirwa kuburikidza establishments zvachose, kuderedzwa mari vezvikwata izvi. Izvi mari vari akaronga sezvakatenderanwa Tax Code. Nokuti mamwe masangano yokumwe vanoonekwa kuti mari pfuma kuti zvawave vakawana kubva mumabhuku ari Russian Federation.

mutero vehurumende

Zvavakanga, maererano 24 Article Tax Code, vanotongwa mabasa kuverenga, kuvanyima kubva payers kwemitero uye zvipo kune batana bhajeti. Agents kungava masangano zvose mumhuri uye zvechigarire mumiririri mahofisi vemamwe pamutemo masangano uye panyama vanhu (Entrepreneurs, private notaries nevamwe kuzviitira basa masangano vashandi salaried). The pamutemo ava vanhu zvakafanana mamiriro payers. Zvisinei, ane zvimwe nevamwe zvinhu. Tax vehurumende:

1. Chengeta zvinyorwa mari, dzakava uye inobhadharwa mitero, achinyima uye mari kuti bhajeti mutero hurongwa, kusanganisira chimwe wemaricho mushandi.
2. Goverai muna IRS panguva chizvidavirire mapepa zvinodiwa Mufambiro nomazvo zviremera kudzora pamusoro rakarurama dzemaitirwe, achinyima kana yaanobhadhara rokubva kubhadhara.
3. Mumwe mushumo zvakanyorwa kuti mutero kuhofisi iri hazviiti kuti chaanganyima mari yacho taxpayer uye chitsama chikwereti. zvandinovimbisa izvi zvinofanira kuzadziswa mukati mwedzi mumwe kubva musi iyo pomutumwa yakawanikwa kubva pamusoro ezvinhu.
4. Nemazvo uye nenguva Change, kunyima mitero inobhadharwa kubva payer, wozvinyora ari akakodzera Treasury mari.
5. Nechokwadi kuchengeteka mapepa inodiwa chokupika mabasa ake ave mumiririri kwemakore 4 kwemakore.

Vasiri kuchengeta mutero mitemo nevasori anogona kuunzwa kururamisira, kusanganisira mutadzi, maererano dzemunharaunda mutemo wokuRussia.

mutero zviremera

Zvinoumba chete kudzora mamiriro ezvinhu zvatinopiwa ari Tax Code. The mutero Zviremera tarisa Kururama kukarukureta, kukwana uye timeliness kuti mitero uye mabasa kuti bhajeti ezvinhu munyika. The centralized gadziriro miviri rinoumbwa:

1. Federal Executive muviri mvumo kuva cherechedzo uye rokudzora mutero nzvimbo.
2. Miganhu mapoka.

Sezvo yeUnited Executive maumbirwo makabuda FTS. Tax hofisi rinotungamirirwa paMusoro, uyo akagadzwa uye Anomubata Gurukota rezvemari of Government. Musoro Federal Mutero Service achava mumwe nomumwe basa kuurayiwa mashandiro uye mabasa rebasa. Sezvo huru zvebasa mutero zvivako anoshanda inonzi nenguva uye azere kubhadhara kuti zvemari uye kure-bhajeti mari yechikoro uye mitero. Mvumo masangano kuita mukati kugona kwavo, maererano zvokudya mumutemo, kusanganisira administrative, masangano nezvakadaro.

Mashandiro anoita mutero hurongwa

The chikuru mabasa ose IRS zvinosanganisira:

1. Kunyoresa mitero.
2. Implementation mutero kuzvidzora.
3. Kushandiswa kuna Tax Code Vanotyora mutemo pamusoro zvirango.
4. Development wehurumende mutero nehurumende.
5. Awareness-rinoti uye ruzivo mabasa nokuda Implementation pamusoro zvokudya mutero mutemo.

UTII muRussia

Single mutero hwakatangwa pamutemo yakabatsira kuti makanzuru, dzomumaguta maruwa, maguta batana kukosha. UTII akashandisa pamwe OCHO uye kushandisa dzimwe mabasa. The chete mutero unotsiva kuripwa mamwe mari, huve nyore uye kunoderedza neVadzidzi Internal Revenue Service. UTII mazita zvinhu mitero iri pakutsvaga mutemo. Zvinosanganisira:

1. Retail.
2. Veterinary uye mudzimba mabasa.
3. Placement kuti panze okushambadza zvivako uye kushambadza kuti TC.
4. Eenhede mabasa.
5. Motor senga mabasa.
6. Urongwa kutengesa nzvimbo uye mapindu nokuda yerendi hwekutengeserana.
7. Nokuraramisa Services, kugadziriswa, chitoro, motokari mudziyo.
8. Kupa nzvimbo kwenguva pfupi dzokugara uye pokugara.

The mutero mujinga kuti nhau nguva vagara vandifungira vachiwedzera pechingoro goho deflator coefficient (K1) uye kukosha mumuviri zviratidzi raanotaura yeUnited mitemo, uyewo chakaita kuti anofunga chaizvo kushanda (k2). Mutero unodiwa iri pakutsvaga NC uye 15%. K2 reshiyo hakufaniri asingasviki 0,005 uye kupfuura 1. dzazvinogara mwero zviri yakatarwa mutemo batana. Sezvo mutero nguva anoshanda muzvina.

The chete mutero muUkraine

Persons vanosarudza kuita bhizimisi pamusoro USN uye kuziva pamwe kuri kuitwa mabasa ramangwana, vanofanira kusarudza boka mutero imwe. Payers vane mari hazvirevi pfuura gore rimwe 300 zviuru. Hryvnia, ndezvaJehovha boka rokutanga. Mutero unodiwa kuti 10% of subsistence pamwero (160 OMR.). Mugore rechipiri boka rinosanganisira vanhu vane mari nokuti gore hakuiti kupfuudza mamiriyoni 1,5 USD. Mutero unodiwa - 20% of shoma mubayiro The boka rechitatu zvinosanganisira masangano ane mari anosvika mamiriyoni 5 USD / gore .. (640 USD.) Kwavari, zvinotevera dziine turnover:

• 3% - nokuti VAT;
• 5% - kuvasiri payers zvinokosha yakawedzerwa mutero.

The boka rechina rinosanganisira aimbova mutero payers zvokurima. Kuchinja kubva boka kune rimwe boka kungava fanira kana yokuzvidira. Muchiitiko chokutanga kuchinja kunoitika apo runopfuura muganhu mari gore negore.