Pehurumende kwema - ndiwo uye imwi munorwira?

Mitero kugona imwe chimiro mashoko pamusoro pachavo mari dzavo, rinonzi Mitsara pehurumende kwema. Kuti kutengeserana yainzi inodzorwa, unofanira kuongorora kuti zvaidiwa nzira dzekuziva kuti muchikwata ichi, uyewo kuenzanisa murayiro inotungamirwa magwaro aya dzinokosha nemitemo.

Related mapato

Muna Tax Code zvakajeka dzinokosha tsanangudzo chokuita "dzinodzorwa kwema" pfungwa. Kuzivikanwa uku ndiko zvose zvakasikwa uye nomutemo vanhu pasina, izvo kunokanganisa mutero zvabuda. Tsanangudzo iyi anopiwa chete vaya mhando kwema, kana ukama pakati pemapoka maviri ane zvakananga kukanganisa zvinhu uye zvaitika kuti Nhaurirano. Izvi zvakakosha chaizvo kuti mutero mitemo, sezvo zvirongwa kwemigumisiro kunobva mari chezvinonhuwira kwema, zvimwe izvo nguva dzose akatumira hurumende muchivigiro.

Kuziva pakudyidzana vanhu

Kuti vanhu vave pamutemo sezvo pasina, vakaongorora mwero chaiwo mubasa guru uye zvingangoita shanduko. On izvi kakawanda kuchinjwa ezvinhu risati chibvumirano, uye mukana mumwe munhu neimwe nzira kupesvedzera zvisarudzo vanhu zvinokosha kuti kutengeserana.

By pasina vanhu dzinosanganisira:

1. Sangano, kana pane imwe kambani muzvirongwa kutengeserana paChikoro imwe kambani. Izvi chinoumba inocherechedzwa nyaya chete kana nhamba yose zvinhu upfumi mu Direction kambani kunopfuura 25%. It ane ukoshi zvose zvakananga uye zvisina kunanga uridzi.
2. The sangano uye munhu, kana mumwe mapato aya kuti kutengeserana ane padanda mune imwe kambani. Of uwandu yesangano rirege kuva asingasviki 25%.
3. Sangano, pamwe nezvokupindira upi yechitatu-party vanhu basa ravo pamberi vanopfuura 25% zvinhu. Zvakakosha kugoverana mumapoka vose vakapfuura chiratidzo ichi.
4. Sangano, kana mamiriro avo ane masimba, ayo akanzi kana mvumo nzvimbo dzavo chete munhu. All kufunga chete Executive muviri kusarudzwa mumwe munhu kana boka, chero kuti chaiyo munhu akakonzera nokuumbwa ose yemakambani muzvirongwa kutengeserana, dzinenge 50% of zvachose sezvamunoita.
5. The sangano uye muviri wayo Executive, iyo nechikonzero pamutemo, akaronga dhiri.

Mativi chero kutengeserana kudetemberera pasina, kana ivo vanofunga kuti vakagamuchira nzira nokuda Pakadaro, mutero pavo Zvakanyanya Kunaka Panguva Yepamuviri. Muchiitiko chino, ivo vanofanira kuratidza kuti ukama hwavo vane zvakananga kana zvisina kunanga kukanganisa mari uye migumisiro yacho kutengeserana.

Makambani akawanda kazhinji kuitisa kudzorwa kwema. Nzira dzekuziva nadzo kuzvizivisa kwavari siyana, asi vanofanira kufungwa kuti tibu- legality kuti chibvumirano neimwe. Apo vose wakaiswa Zvireva mwene, izvo zvinogona kuitwa dzinodzorwa kwema - ndiko Article 105 kubva Tax Code.

Zvinofanira kuziva kutengeserana pehurumende

Price kuzvidzora haisi nguva dzose nechokwadi, kunyange zvazvo mapato kutengeserana ndizvo dzitsigirane vanhu. Zvisinei, kazhinji zviri pakati vanhu vakadaro anobatanidzwa inoitwa. Pane kunze ushe, sezvakarehwa izvo kutengeserana haina kuzivikanwa zvakarurama kudzorwa.

Vakagadzwa kuti chepamusorosoro panogumira uwandu pamusoro pazviri pasingabviri kutaura kuti inotongwa kutengeserana. Izvi zvinogoneka chete kana zvose zvinoumba kutengeserana kutora nzvimbo mundima Russian Federation uye mapato aite akavhiyiwa zvose pamusoro kutora uye vanobatsirwa uyewo Russia, uye uwandu mari vose mapato asingaiti kupfuudza mabhiriyoni 1 rubles. Hazvina kubatsira chero vechikamu akanga pamutemo asunungurwa kubva mitero iri mubereko kana kwete payer of vakasangana. Panyaya iyi, kuti kutengeserana ingatadza kunzwisisa, sezvo yemari vanhu vose haafaniri kupfuudza mamiriyoni 60 rubles.

Nzira kuti kuziva pehurumende kwema

Bazi rezveMari akafarirwa uchitanga rinotaura kuti ukama repamutemo rinonzi "dzinodzorwa kwema". Pfungwa iyi kazhinji nekambani pachishandiswa accrual chokuratidza, izvo kazhinji inokosha nokuti nyika yose, uyewo kuti mutero zviremera. Kuverenga yaipedzerwa mari kwegore, unofanira kuisa mashoko ose vakawana pachishandiswa mumwe counterparty, vaiuya mari yakati nguva.

Dzimwe nguva panguva kukarukureta zvachose zveminda nokuti karenda gore vari kufungwa kwete chete chete kutengeserana, asiwo akapfupikisa mari yacho kudzorwa kutengeserana kubva zvibvumirwano kumapati zvakasiyana. Court, anotungamirirwa Article 105 of Tax Code, anogona kusimbisa kuti kutengeserana Chokwadi dzinodzorwa, kana zviri pamutemo kana dzinongoitika munhu anogona kuratidza kuti imwe kutengeserana chikamu chimwe boka zvibvumirano, kunyange anonzi akazvimirira.

Kana munhu vakaziva dyidzana, uye mumwe mapato kutengeserana hakunganzi mutero mugari wenyika Russian Federation, kuti chero zvibvumirano pakati mapato ayo munhu chikamu vakaona kudzorwa. Nokuti haana kufungwa chitsama mari kubva kutengeserana, kunogona chero. Izvi zvinopupurira mashoko anopa Bazi Finance.

Article 105 of Tax Code anotiudza zvakajeka kuti munhu wakaiswa mari, izvo anoita mukana kuti kutengeserana kudzorwa, rinoshanda chete kumapati avo, apo vose vari vagari mutero. In tsika pamutemo, iri rutivi anosarudza kuvapo pakati vechikamu vari kutengeserana vanenge mumwe munhu hakusi pamutemo mugari. Kana munhu akadaro aripo, ipapo kukura yacho ari kutengeserana kunogona risingagumi.

Mukana kuitisa kutengeserana pakati masangano sezvo pehurumende nevzaimozavisimymi

Equating kuti kutengeserana akagumisa pakati vanhu vasiri kuzivikanwa sezvo pasina, avo kuti atore nzvimbo pakati pasina vanhu kana masangano zvinokwanisika, kana voitakura kunze chete zvakananga Kupinda pakati vanozoshanda. Other vatori zvauchaedza kudzorwa kwema, pasina vanhu hazvo.

The Tax Code inopa kuti, pakuita kwema chokuita vanozoshanda zviso zvinogona kuonekwa sezvo pasina zvinobatanidzwa kubatanidzwa kana kuti awirirane nemitemo vanozoshanda.

1. Vane shoma zvakawanda masimba. Zvinogona chete sangano pezvakaitwa nhumbi, hapana vanoti dzimwe mabasa.
2. Usashandisa avo yesangano, havana mbune kwavari, regai kutakura chero ngozi iri kutengeserana.

Haugoni kutora chero chinhu pamwe nevzaimozavisimymi vanhu mukati pfungwa, mienzaniso apo dzinodzorwa kwema zvinoitiswa. Uyu murau inokosha chaizvo, saka, murevereri vanofanira nguva dzose kuitevedzera.

Muna Tax Code hakunganzi chitsama mari kuti ishandiswe kuziva kwema chokuita inodzorwa nhume. In tsika pamutemo, kwete mazhinji zviitiko kusawirirana panyaya iyi, saka ari chiitiko zvakawanda ezvinhu uye kukundikana ehurumende zviremera kuona kukosha hwokubata kudzorwa kupinda kumatare mamwe sarudzo. Kufungidzira magumisiro nomuedzo uyu panguva ino hazvibviri.

Bazi Finance akasarudza kuti kurambidzwa mari panguva kwemamiriro kutengeserana kuburikidza murevereri, kwete. Kana kutengeserana kwave akapedzisa maererano mitemo, kwaita chicanery nokuda vehurumende kana kurambirwa zvaaiita chinzvimbo inodzora mienzaniso kudzorwa kwema, kwava kushoma chaizvo.

Vamwe mibvunzo kuita simuka, uye ruramisiro ndechimwe kashoma, asi nguva dzose ave kubata gahadziko mubvunzo vanhu munyaya kutengeserana, sezvo nyaya huru kwazvo uwandu mari hazvibviri nguva dzose kuzoenzaniswa akatarisira hweHIV.

Kuoma Izvi zvauya nokuda kusunungura papera tsamba yebasa Bazi Finance, iyo inoti kuti sangano rine mari chokuratidza, asi rinoshanda chete kwema pamwero. Zvichienderana ari kutengeserana, uyewo basa boka, iyo kunokanganisa ndokutsika vakatenga nhumbi, rinowanikwa mari yayo muganhu rumwe norumwe.

Other kwema pakati nevzaimozavisimymi vanhu vakaziva pehurumende

1. Foreign basa zvinhu kuti vanobatanidzwa huru mazita nesimba zvikuru pose pamusika wemari. mafuta uye mafuta ichi zvigadzirwa, chero nesimbi, zvicherwa zvinogona kunzi boka chicherwa fetiraiza, mabwe anokosha uye simbi.
2. Implementation of kutengeserana pakati mapati, dzinenge rimwe riri yokugara zvachose kana mutero mugari wenyika yacho, iyo yaisanganisira dungwerungwe rakanyorwa neShumiro Finance, kubatsira vari mitero mabhizimisi.

The kutengeserana semunhu nyore kudzora kana imwe nhengo yayo ari mugari kana mugari wenharaunda zvevaPolish pemvura zvikamu. Saka, mashoko anofanira kuvapo ziviso pamusoro pehurumende kwema. Uye kwairayirwa. Zvakakodzera aparadzane kutora nzwisa pakati pehurumende kwema chiziviso uye kodzero pairi. Rinopa kodzero pachena kana kubudisa mashoko chokuita kwema zvemari. Izvi zvinoumba chinoenderana cherudo kambani, vakanyorwa kuRussia, izvo riri zvikamu izvozvo.

Kana vakanyanya inofambidzana zvinodzorwa nokuda sakaramendi upi zvawo vatori kune pemvura vematunhu, dzinenge imwe sangano vanofanira kubata vakanyorwa mundima iyoyo. To ngaakuitirei anoziva Mvumo, iva nechokwadi kuti zvakanaka yazara ziviso pamusoro pehurumende kwema. achizadza mharidzo haigoni kuchinjwa kana zvisipo.

Mashoko aripo kuti mutero zviremera?

Kuti uone kana kutengeserana semunhu dzinodzorwa, zvinokosha kuongorora ayo pfungwa uye mamiriro ezvinhu voitakura, nokuti zvaidiwa Article 105 kubva Tax Code. Unofanirawo kuona Notifications pamusoro pehurumende kwema. Kana vanogona nyore kuonekwa semunhu akadai, ndicho paumbwe mutero anodzoka, vainyatsotarisirwa inofanira kubhadharwa kuti mutengo chesungano.

Kunyanya kukosha ndivo mutengo kusiyana tichienzanisa zvibvumirano nedzimwe counterparties, uyewo papi mureza musika mutengo kwenguva dzakananga nguva, izvo narrate magwaro kuti chaiyo pehurumende kwema. Nyaya dzemapepa vanofanira kupfuura nyatsofunga zvose.

Makambani anoita kwema vane chokuita kumapati, kureva maererano accrual chokuratidza vapiwa kuwira pasi pfungwa rinonangana tsanangudzo chii kutengeserana dzinodzorwa, vanofanira kuzviisa pasi mutero simba, iyo rakava ari nzvimbo, anyatsocherechedza pehurumende kwema. Ndiani munorwira mapepa, uye kuti izvi zvinofanira kugara vachikoshesa bepa kuti vaiita forodha. On kudiwa kuomerera mutemo uyu zvinoratidza kuti FTS kweRussia. Munhu anofanira kugara tichiyeuka pfungwa, izvo nezvokudzokera kudzorwa kwema, ndiko mukuru pabasa rinoitwa mushumo.

Kana Federal Mutero Service vashandi achada kuongorora mamwe mashoko ari kutengeserana, zvino panguva yavo chikumbiro masangano tinosungirwa kupa zvose zvakafanira mapepa. Article 105 of Tax Code anoita izvi uye foni vanofanira kupa pamusoro chikumbiro chaiyo mazita zvinyorwa izvo zvinofanira ane mashoko anokosha pamusoro kutengeserana.

Mabasa taxpayer chero kubatanidzwa chaiwo mutengapwe

It rinoti pasi nzira kuti dzave kushandiswa kuwana uye kuronga mashoko anenge mumwe-kure uye yemari. Uyezve, tinofanira kupa tsanangudzo, vanoti kuti kusarudza imwe nzira, asi mashoko ari zvinotisimbisa mashoko akatorwa kushandisa mashoko kuti kutaridzwa chaiyo mari vakagamuchirazve yakananga kutengeserana kubva iyo, kutamira mishoma chaizvo kuti mari.

Reporting mitemo

To pakarepo kupa yakanyanyofanira, hurongwa uye zvechokwadi mashoko vari akakumbira nomutsa kuongorora mitengo munguva inodzorwa mutengapwe. Zvinokurudzirwa kugadzirira mapepa panguva pakarepo kupinda kubvumirana, pane ari ndakawonekana pamusoro zvigadzirwa, mabasa, kana kuita I kubhadhara imwe consignment.

Kana kuti zvakakodzera zvose mapepa ari pamusoro nguva, mitero achakwanisa pakarepo vaongorore, zvakanaka kuzvidzora mutengapwe. Imwi munorwira nemishumo, anoti Verengai iyo mapato achaiswa vanosungirwa kubhadhara mutero. Panguva Chaiyo chokuendesa Masvomhu kuchaita kuchinja kuti zvinyorwa zviri chiitiko kuchinja upi, pane kutsvaka mashoko pashure imwe nguva. Hatifaniri kukanganwa kuti kushandisa kuti ziviso pamazita zvinyorwa pamusoro pehurumende kwema. Ndiani munorwira inokosha mapepa kuti ndiye anokonzera zvaidiwa nokutonga ichi.

Zvokukura Preparation

1. Analytical basa iri mari inodzorwa kwema. Ndianiko rents, anofanira kuronga nyaya dzemapepa ive pachisara kusaronga.
2. Planning uye kukarukureta ose anodiwa chitsama zvose zvinyorwa zvinodiwa kuti urongwa mishumo kuhofisi mutero. Pre-ndakatsunga yakakodzera nguva yokugadzirira vose mapepa kuti kuzviisa shoko pamusoro pehurumende kwema panguva kuparadzira yavo nguva leisurely kugadzirira, yokuedzwa.
3. A tsanangudzo mabhora ose basa munhu, inova imwe mapato ari kutengeserana.
4. Kuvhenekwa kuenzanisa mari chibvumirano kutengeserana, ari kuongorora zvose zvinoumba mapato sungano.
5. Drafting kurondedzera zvose mapato kufanana vari munyaya kutengeserana zvakakwana. Unofanirawo kusarudza bvunzo divi, kana ichocho chiri pamutemo kana nemauto akakodzera zvaanoda pabasa chinzvimbo ichi.
6. nzira Pre-vakasarudzwa uye mirayiridzo inokosha Pricing.
7. Pave kuongorora zvizere zvoupfumi kufungisisa zvose zvinoumba kutengeserana, kunzwisisa kunobatsirei uye mutengo-kushanda kwenguva chaiyo mukwikwidzi.
8. Akasikwa vhidhiyo chawo, icho atariswa nyanzvi dzakawanda uye vashandi achigadzirira gwaro vanoda "Report pamusoro pehurumende kwema."

The mapepa inogona kutaurwa chete mashoko kunosimbiswazve nemashoko Data dzaidzidziswa kambani. Maererano chikumbiro of Federal Mutero Service sangano vanofanira kupa zvose wevakadzidza nokusimbisa akapa mashoko. Kwakadaro chikumbiro ane basa vashandi vanogona kutumira kuzosimbisa kukwana mashoko uye ongororo kuti mutero kubhadhara.

Apo vanoongorora padanho oudzame, padanho zvakadzama zvinyorwa, unofanira kutungamirirwa ndima 6 Chikamu 105 zviri Tax Code. Kuwanda kwemashoko anogoverwa zvinofanira kuenderana ukuru kukosha kutengeserana, ayo pamwero uye kukura zvinobatsira neimwe nhengo.

Kwokuzvidira Kuchinja mutero bwezvingoro

Ndima 6 yeChitsauko 105 cheMitemo yeRussia inopa kuti hazvibviri kushandiswa kwekutengesa mitengo dzisingabvumirane nematengo emusika kana dzapedzwa, kana dzakanyanya kuderera kupfuura ivo. Kana kambani yacho yakawanikwa kuti inopedzisira ichidhura mari yepamutemo yekubhadhara kuitira kuti kuderedze mutero wakabviswa, saka varidzi vayo vane mukana wekuzvimiririra kururamisa mari uye kugadzirisa zvinyorwa nekuda kwehurumende mukati mehutano.

Zvose zvinogadziriswa zvinowanikwa nekutumirwa kunotisirwa kwekubhadhara mutero, izvo zvinoreva kare kutora mitero inotarisirwa kubhadhara kwenguva yakati. Kana iyo kambani isingatariswi muri muripo wemitero, chiziviso chinopiwa, chinofanira kubhadharwa panguva yakakodzera yekuendesa zvinyorwa zvose zvakadaro.

Kusvikira zvese zvinoshandiswa zvakanyoreswa mukuzivisa, inofanirwa kutumirwa kuvaneimisi vemitero pamwechete nenotsanangudzo inotsanangura chiyero chekuti munhu chaiye anosungirwa kuwedzera kune yekutanga kuverenga.

Muchirevo chinotsanangurwa, ruzivo pamusoro pekutengeserana kunodzorwa nekuremekedzwa kwekugadziriswa kwakaitwa kunogamuchirwa. Inoratidza huwandu hwemutero, nhamba yakasangana yesangano, zuva rekupedzisa kwayo. Zvakakosha kunyora pasi chikamu chekutanga zvakasiyana, uye kuitira kupa zvakakwana mari yezvimwe zvinhu izvo zvichawedzerwa kumutengo wepakutanga wakatarwa kubhadhara mutero wekubhadhara.

Zvinhu zvinodiwa mune zvinyorwa

Zvose zvakazara pamusoro pevanhu vose zvine chokuita nekutengeserana kunodzorwa kunorayirwa. Inotsanangurira wepaIpaiti yemutero, pamwe chete nezita rakazara resangano kana zita rePI. Inobvumirwa kuwedzera chero humwe humwe ruzivo runobatsira, mumaonero emubhadhara, kuti agadzirise mamiriro ekubhadhara nokukurumidza nekuita basa revateresi vanoongorora.

Kuti uite chero shanduko kumutero wemutero weVAT, zviziviso zvose zvakabhadharwa panguva yakapera zvinofanira kuiswa. Panogadzirisa chero dheinhe, zvinotarisirwa kuita ruzivo rwakakosha mubhuku rekutengesa. Chikonzero chekuumbwa kwerekodhi ibhuku rakarongeka zvakakwana rekugadzirisa kunoratidzwa. Izvo ruzivo rwakapiwa runofanira kunyatsoenderana nemari yemutero wakatorwa kubva kutengesa kwezvinhu.

Paunenge uchitengesa zvigadziriswa, zvinodiwa kuti uzadze magwaro ose zvakanaka uye kugadzirisa mitemo inoteerera mitemo yekufambisa kwezvibvumirano. Kuteerera nehutano hwezvinyorwa uye kugadziriswa kwezvinhu zvishoma zvinogamuchirwa zvinobatsira kuronga mutengesi zvakanyanya kubudirira.