The chinhu mitero: dzinokosha Pfungwa uye hunhu tsanangudzo yacho

The chinhu mitero - ndiwo mazita zvimwe zviri pamutemo mashoko, izvo anokonzerwa kubhadhara mutero ane basa sangano nokuda Implementation kubva pakutengeswa kwenhumbi. Uyewo pasi taxable chinhu chiri pasi zvainoreva nhumbi kuti Russian ndima pfuma yake pachake nhaka, nhaka uye mari.

Current Tax Code inorondedzera pfungwa "chinhu mitero" sezvo mabasa chokuita pakutengeswa nhumbi, pfuma uye mari, mubereko kana chero chinhu kuti anogona kunzwisisa kukosha, uwandu uye mumuviri okuti. With kuvapo zvinodiwa izvi zvaitaurwa mutero mitemo uye kubhadhara mitero.

Zvisinei, tsanangudzo iyi hazvigoni kunzi yakarurama chete chokuita pamberi kukosha mari nenhumbi kutengeswa. Runoenzanirana zvandinovimbisa angamuka chete kana chaiwo Implementation uye mari ndiyo hwaro Pakusarudza hwaro mitero.

Zvinofanira kucherechedzwa kuti mumwe nomumwe mutero yaingowanikwa chinhu yavo mitero, iyo hunodzorwa Part 2 Code ichi.

Somunhu pfuma kuitika mutero mitemo inotaura mamwe zvinhu kodzero dzevanhu, izvo zvinogona kunzi yacho pursuant kuna Civil Code.

The chinhu mitero VAT hunodzorwa Art. 146 of Tax Code of Russian Federation, mu nheyo dzaro vakaisa anotevera zvinhu:

- Implementation munyika Russian munharaunda kwenhumbi, mabasa uye mabasa. Izvi zvinosanganisira kuchinjwa pfuma uye kodzero. Muchiitiko chino, pasi zvakakodzera kunzwisisa kuchinjwa nezvekodzero varidzi vezvinhu iri wezvokutengeserana hwaro, uye migumisiro basa kwakaitwa munhu mumwe, kana zvimwe shanduro akabhadhara mabasa (p.1.st.39 Tax Code).

- Implementation, kuitwa muchimiro kutengeswa nyaya rubatso uye kutapurirana nenhumbi maererano akasaina chibvumirano kupa utsanzi.

Zvakakodzera kufunga kuti chinhu mitero inosanganisira kuchinjwa munharaunda nenhumbi Russian zvokushandisa zvavo zvavaida uye oga chiitiko kuti mari chokuita pakuunganidza pfuma izvi havazobviswi paunoronga kumunetesa purofiti.

In nokuongorora nyaya mitero, hatifaniri kukanganwa kushandiswa yeChirungu Chisina Kuoma hurongwa. In nokushandisa "mitero itsanangudzo" sezvo chinhu chimwe kuongorora angashandiswa:

- Income;

- zveminda kuti kuderedzwa mari.

Inobudirira zvikuru mabhizimisi sangano vakaziva mutero "mari kubvisa mari" chinhu, sezvo kushandiswa yakadaro hurongwa kuchaita kuti kufungawo mari chakakonzerwa namaneja ari payer. Zvisinei, tinofanira kuyeuka kuti chete inorangarira mari kuti vanobatanidzwa chaiyo list, iyo nguva dzose kuwedzera.

Mutero unodiwa, kufungisisa mari, mambure mari ndiyo 15%. Kana kushandiswa chinhu mari mitero vanobhadharwa rimwe 6%. Saka, mashoko payer ane kodzero yokusarudza kuti musimboti mitero kubatsirwa naye.