Ust - zviri ... ndizvidavirire mipiro, Postings, mhosva, kufarira rates dzemaitirwe pamusoro Ust

Rakabatana munzanga mutero (Ust) - ichi kwakakomba utsanzi mutero mugadziriro. Aigona kunge amirire vaizoshanda pamberi nemitero, iyo vakagamuchira matatu ehurumende kure-bhajeti evanhu mari. Pamberi sumo iri vabatane munzanga mutero payers tinosungirwa zviumbe mishumo zvakagoverwa neimwe mari izvi, uyewo kuti nenguva kubhadhara ari mashoko anosimbisa akakodzera Fund.

Nhoroondo panowanikwa Ust

Pfungwa pakatanga ose vabatane munzanga mutero (Ust), izvo vaizoparidzira zvose premiums zvakatanga shure muna 1998, apo State Mutero Service akaita aronga kuumba chete rakabatana mitero mujinga nokutamisa zvose mashandiro rokuzvidavirira uye kudzora rimwe dhipatimendi. Zvisinei, kwemakore ose iwayo, zano iri akasiyiwa konekwa, saka yaifanira chando. 2 Kwapera makore nayo kushandisa chikamu wechipiri Tax Code, uyewo Federal Mutemo yomusi 05.09.2000 Sezvo 01.01.2001 chakabereka idzva nzira pakati kukarukureta uye kubhadhara mipiro evanhu zvimwe-budgetary mari yacho Russian Federation. Chapter 24 hr. 2 inoti iri kutanga pamusoro vabatana munzanga mutero. Tax kuna mudyandigere Fund, uyewo mitero Social Insurance Fund uye Rokumanikidzwa Medical Insurance Kwayo vakanga rokurara chikamu vabatane evanhu mutero, chekuunganidza mari nokuda Implementation vomuUmambo 'kodzero pensions nemagariro kuchengeteka, uyewo zvakakodzera kurapwa. Kuwedzera ichi chakagadzwa humwe hurongwa mipiro rokumanikidzirwa munzanga inishuwarenzi pamusoro tsaona maindasitiri uye Occupational zvirwere.

Ust: mhando uye maitiro

Yezwi pamusika upfumi yakazaruka Russia kwakaratidzwa nokuchinja zvinoshamisa mari ichaita, sezvo bhajeti mari vave vasingadiwi kubva National bhajeti hurongwa. Nokuda bhajeti dhefisiti, mitengo, kuderera mukurima, kukura mune zvisingafanoonekwi mari uye mamwe mamiriro ezvinhu paumbwe mari yokuwedzera-budgetary aiva mumwe anokosha okunze ari kuvandudzwa zvigadziriswe munzanga mabasa basa nemasangano. Sezvambotaurwa, chete mutero zvemagariro wakatangwa mushure kupinda rehondo chikamu Tax Code rechipiri. Kazhinji, vabatane magariro mutero - mutero akaronga kutsiva inishuwarenzi premiums vose vari mari-dzataurwa pamusoro apa, asi pasina mipiro kuti inishuwarenzi pamusoro tsaona uye Occupational zvirwere, izvo zvinofanira kubhadharwa pasinei ari Ust.

Muna 2010, kuti Ust rave akadzima uye akatsiviwa akabva kwaari premiums, izvo, zvisinei, hachisi akasiyana zvikuru kubva wokupedzisira. Misiyano pakati Ust uye inishuwarenzi kuva muripo mutero pacharo: pamberi vagari vakabhadharwa kuburikidza yemutero, asi pamwe veMubatanidzwa inishuwarenzi akatanga kubhadhara mutero extrabudgetary mari. Uyezve, kwaiva nevamwe zvachinja mitero. Zvisinei, sezvo 1 January 2014 panyaya yakaitwa kudzokera yakare Zano Ust, izvo kushanda kusvikira 2010

The chinhu mutero

For mitero boka zvinhu mitero rokutanga vose dzakava makomborero, uyewo remuneration, bonuses uye dzimwe mari, kusanganisira kuripwa vehurumende zvibvumirano, Copyrights uye rezinesi zvibvumirano, uye, pakupedzisira, mubhadharo zvakagadzirirwa rubatsiro rwemari. Zvinokosha kucherechedza inonakidza chokwadi kuti zvose pamusoro apa mari kungasava pasi mitero kana ivo vanobhadharwa kubva purofiti akanga achigara munhoroondo sangano.

For Entrepreneurs mitero zvinhu zvose Purofiti vanopinda nebasa ravo / basa nenyanzvi, asi kubvisa mari chokuita dzokubudisa yavo.

Pakupedzisira vanoti midziyo mitero haibatanidzi zvakasiyana siyana makomborero, nyaya iyo - inonzi yakapedza kodzero kana kuchinjwa kwekanguva kushandisa pfuma. Somuenzaniso, zvibvumirano zvakadaro kunogona kuva chibvumirano "kutenga uye kutengeswa" uye chibvumirano pamusoro risi.

The mutero mujinga nokuti rakabatana mumagariro mutero

Kubva panzvimbo zvinhu mitero mitemo, nezvimiro uye mutero chawo. For vashandirwi, zvikaonekwa ne:

• zvemarudzi ose mibayiro uye kubhadhara akaita maererano basa mutemo;
• muripo kwoutsinye zvibvumirano;
• mari Copyright uye kutyora zvibvumirano;
• siyana kubhadhara nourongwa rubatsiro rwemari nezvimwe chisingapembedzwi kubhadhara.

Kana kuziva mutero nechigadziko, chakaita kuti zveminda zvose zviri zvimwe -bereka vashandi nevavanoshandira mune mari kana mhando, uyewo pasi achinyepera evanhu, zvinhu uye zvimwe, mambure mari kwete pasi mutero, izvo dzichakurukurwa pashure. Kana uchiraira Ust mitero, vashandirwi vanofanira kuona mutero umbowo mushandi mumwe oga rose mutero nguva. The mutero nehwaro mabhizimisi - ari generalized uwandu mari iri pasi mitero, uye akagamuchirwa navo nokuda mutero nguva kunze zvinhu zvisina chokuita ravo rokubvisa. Vashandi mari mu mhando (zvinhu uye mabasa) dzinofanira kuzokurukurwa sechikamu taxable mari nemhaka yavo kukosha / mutengo kuti anotsanangurwa ne Art. 40 of Tax Code, kutangira kubva kumusika prices uye mitengo.

Kubhadhara haana kuiswawo pakati mutero pangoro

Izvi zvinosanganisira zvinotevera:

• nehurumende;
• severance pasuru;
• yekufambisa;
• muripo kuti kukuvadza utano;
• muripo kuti kushandiswa zvimwe zvinhu revashandi;
• mhando dzose muripo vatambi;
• mamwe marudzi muripo;
• Urongwa vakasununguka zvokudya;
• mari yakagamuchirwa nhengo murimi mudiki upfumi;
• mari nokuti nyanzvi kukura vashandi;
• mipiro fanira / yokuzvidira inishuwarenzi vashandi;
• zvokunyama kubhadhara kuti hurumende vashandi;
• imwe-nguva kubhadhara zvinhu;
• wakasununguka urongwa pokugara;
• nhengo mari pamusoro dzokumaruwa Nzanga mashoma vanhu North;
• dzimwe mari, yakasimbiswa Art. 237 of Tax Code.

payers

Payers Ust achaita zvakafanana nevaya vanobhadhara mari yokushamwaridzana mari. Achitaura pamusoro zvemashoko, ikozvino mune mapoka maviri bedzi mitero, apo pakutanga ndivo vashandi, masangano, Entrepreneurs uye ezvokutengeserana masangano kuti vane zviri pamutemo vanokwanisa, uye wechipiri - vagari kuzviitira basa (magweta, notaries, nharaunda dzedzinza vashoma vanhu North vaiita chinyakare kurima nevamwe).

Kana mitero ndezvaJehovha vose Mapato, ipapo mitero iri mbiri chikonzero. Somuenzaniso, munhu entrepreneur, uyo anoshandisa vakaripira basa, anofanira kuripa Ust kubva mabhizimisi mari, uyewo dzakava kubhadhara vashandi vavo. Notaries, matikitivha nokuchengeteka varindi, vari kuita private tsika, haagari boka kuroorwa mitero iri nhandare kuti vari kare mune boka "mumwe Entrepreneurs", ndiko enshrined ya. 2, Art. 11 Mutero Code.

Ust mwero 2013 uye 2014

MuRussia, pane zvishoma nezvishoma yakawedzera mutero mutoro, izvo zviri kukonzerwa "iri yakwegura rudzi", uye pave paya donhwe kwenhamba vagari akagwinya uye kushanda. Chokwadi, vakuru vanofanira kubatwa uye nguva dzose kubhadhara pensions kuvanhu ava. Zvino zviduku premiums akabhadhara mumwe Entrepreneurs uye vamwe vagari kuzviitira basa. Vanobhadhara munhu wakaiswa shoma, riri kudzika chaizvo kupfuura vashandi "avhareji" kushandira mumwe. Kana yechimbadzo premiums (Ust), zvino muna 2013 akasvika 30% kuti muhoro. Kuwedzera kune izvozvo kubvira 2012 wakasuduruka zvikuru mwero 10% kuti mari zvinopfuura 512,000 rubles, 568.000 - muna 2013 uye iri kutarisirwa mari zvinopfuura 624 zviuru muna 2014 Ust muna 2014 expectedly akasimuka 34% . Nokuda unopinza kuwedzera kufarira for 2010, iyo yakawedzera 8% (kubvira 26% kusvika 34%), mabhizimisi akawanda maduku vakaoneka "vakapinda mimvuri", sezvo vakanga vasingakwanisi kuenda sezvo chinokosha mutoro pamusoro nemabhizimisi avo.

How kuverenga Ust?

Kukarukureta pamusoro Ust muna 2014 uchishandisa zvinotevera algorithm:

1. Kutanga, unofanira kuziva mutero nechigadziko, inova uwandu wacho mari. Inogona kuwanikwa naye sezvo mubayiro (kureva pasi basa zvibvumirano), kana pasi achinyepera dzimwe mari hunoshamisa pasi wehurumende mutemo zvibvumirano: munyori wacho remuneration, mubayiro kubva kubasa uye zvichingodaro. Plus, ivo payers ari vabatane evanhu mutero chiito uye masangano uye mumwe Entrepreneurs vanoshandisa vanobhadharwa basa.

2. Danho rakatevera ari kuziva mutero unodiwa. It ane regressive scale, umo rezasi mubereko prices inoitwa kuti yepamusoro chitsama. Nokuti unorema mitero tikwanise chikamu 30% (nokuti mari kubva 1 kusvika 624 000 rubles): Ust mari kuti mudyandigere Fund kweRussia - 22%, asi Fund rweinishuwarenzi kwairayirwa vezvokurapa - 5,1%, asi Fund evanhu inishuwarenzi - 2.9%. Kwemakore kunonyanyisa muganhu (624 000) achabatwa 10%.

3. Enzanisa mari yako pamwe aida boka (<624,000 <) uye wakarurama nekuwanza chitsama wenyu mumwe chikamu. Ndizvo zvose, munhu kukarukureta kwenyu Ust pamusoro.

fiscal nguva

The mutero nguva imwe karenda gore. Nokudaro boka rokutanga, pane taxpayer nguva (kota, 6 uye 9 months). Nokuti rechipiri boka havasi kudaro nguva. Panoperera yomutero nguva, mitero vanofanira ikwidzwe mutero kudzoka.

Typical wiring uchiraira Ust

Ust. Nokuisa pamusoro mutoro wake

vasabatanidzwe mutero

Maererano mutero mutemo Russian, yakawana kuti kubva mutero wakadarikwa (kuti kubvisa ESN muna 2010), zvinotevera masangano uye vanhu:

1. Masangano accruing Ust haana deducted kubva uwandu vachibhadhara nezvimwe mibayiro kuti munguva mutero nguva asingadi pfuura 100 zviuru rubles mumwe dzinongoitika munhu akaremara I, II kana III boka.
   
   
2. Previous zvinoshandawo zvinotevera Mapato ose mitero:
   • For Masangano vakaremara vanhu (telo) paruzhinji. In chikamu ichi mitero haina inoitwa kana vechikamu vaiva dzinenge 80% vanhu vakaremara uye dzavo vamiririri pamutemo. Yoashandisa zvavo emunharaunda mahofisi.
   • For Zvivako apo guta aumba kubva deposits (Gaa), rinova avhareji uwandu mvumo [vakaremara] haasi asingasviki 50%. Plus, mugove mubayiro kuva pachiyero kwete asingasviki 25%.
   • Masangano kuti vakasikwa kuti vawane magariro zvinangwa, ramakagadzwa kubatsira vanhu vakaremara, vana vakaremara nevabereki vavo. Zvinofanira kucherechedzwa kuti varidzi pfuma panguva iyoyowo inofanira kuva chete RDN.
     
     
3. mabhizimisi yeMunhu Ega uye magweta ane akaremara chinzvimbo I, II kana III boka. Mari yavo mubhizimisi / nyanzvi basa haafaniri kupfuudza 100 zviuru rubles panguva mutero nguva.

Zvino yakaderera-mubereko Ust (inishuwarenzi premiums) ndiyo varipowo. . Somuenzaniso, muna 2013? G zvazvingava zvaunoda yaiva 20% - FIU FSS - 0%, HIF - 0%.

MARARAMIRO kudzokera Ust

Nokuti vazhinji, mashoko ari kudzoka hachiratidzi kutishamisa, nokuti Ust - zvinokosha chezvinonhuwira yomutero wemuTesitamende 2000s. Nyanzvi Most kumbotipa chokwadi kuti chikuru chikonzero kudzokera Ust aiva ndechokuti yaitsiva Ust inishuwarenzi zvipo, pakafunuka izvo zvachinja muna nyasha zvikuru regressive uye zvinowedzera prices rokubva mipiro 26% kusvika 34% kubva Payroll (mubayiro Fund) haina inopiwa pakuenzanisa mudyandigere ezvinhu, asi chete zvakakonzera nokuwedzera mutero mutoro uye siyana yaiona matambudziko. Kubva ichi tinogona kugumisa akagumisa kuti kudzokera kuna Ust chinowanzoitika achimuziva yakagamuchirwa bhizimisi (kunyanya diki), uye hurongwa kuchaita zvienderane zvose nehurumende uye basa. In 2010-13. Entrepreneurs zvose dzakamanikidzwa kushandisa vatatu (!) muviri, izvo zvinozoita kunowedzera mari kuita kuti ndizvidavirire.

The nyika zvakare hazvibatsiri kuti ichisanganisira wakakurisa mamiriro hurumende vashandi, zvichiita kuti zviome kudzora mabasa nemari Entrepreneurs. Uyezve, isu kare kutaurwa, uye kuti nemhaka unopinza kunowedzera prices makambani duku dzakawanda akatora "mumumvuri". Saka apo vakafanotaura kuchinja chete akanaka. Ukuwo, muna 2014 nhamba yakawedzera sotsplatezhey nekuti ESN zvino 34% (kuipa) uye 26% (nyasha) kuti haasi zvikuru kufadza bhizimisi.

mhedziso

Patova zvikuru nguva refu Ust mitero hurongwa rava munodziziva uye inonzwisisika kuti mitero zvose. Zvichakadai, zvinokosha kuziva kuti zvimwe zvokudya zviri Tax Code zvinoda okuwedzera okunatsiridza uye zvijeke. Kukanzurwa ESN haana kukanganiswa zvakare zvakaipa pamusoro mutero hurongwa, asi Implementation uye kuita inishuwarenzi hatina kuvandudzika, achisimbisa mutero mutoro. Nhasi rate ESN vanomiririra 34% uye 26% nokuti unorema payers uye vanobatsirwa ukuwo, zvisina kuvimbika zvokusafanira Entrepreneurs. Zvisinei, zvinofanira kucherechedzwa kuti Ust - a nzira yakanaka inishuwarenzi, izvo zvinogona kuvandudza mutero mamiriro ezvinhu munyika.