Kana mitero uye mari yacho RF nyaya dziri kupinzwa kushanda uye unofanira runyangarike?

Zvinofanira pakagadzwa, nadzurudzo uye Kudzimwa kwemitero uye mari iri pakutsvaga soro nhengo mumiririri nesimba nyika. Mitemo pakuverenga kubhadhara uye mhosva akanyorwa Tax Code. The Code rinotsanangurawo dzinokosha Pfungwa uye mazwi ayo chokuita negadziriro mitero uye yesosaiti muna Russian Federation. Funga huru vari munyaya.

General zvechadenga mutero hurongwa

Kwakapiwa Sec. 2 NC. The maitiro kwemitero uye yesosaiti muna Russian Federation ari kutaridza kwairayirwa kubhadhara, ayo zvavakatemwa nevamwe mitemo pamusoro nyika. Mipiro dzinoitwa nezvaaitaura pamutemo masangano uye vagari. Tax chinhu vakasununguka, munhu uye madikanwa mubhadharo wakaitwa nevanhu nemasangano muchimiro basa mari wokwavo kubudikidza rworudyi kushanda utariri, muridzi kana zvoupfumi utariri. Mipiro iyi inoshandiswa mari mabasa masangano simba. Sezvo muunganidzwa mabasa fanira kubhadhara kuti mhosva kune vagari uye mabhizimisi kupa murayiro panyaya nomutemo zviito zvavo mvumo nezviremera. Pane zvakarongwa mabasa, Inter Alia, zvinosanganisira urongwa ipi zvayo kodzero uye achiita kuti marezinesi (mvumo).

Concept uye mhando nemitero uye mari dziri Russian Federation

Achimirira kubhadhara anopiwa chete maererano zvokudya yomutero Code. Federal mari nemitero unosimbiswa munyika, kana zvimwe wakaiswa mirayiro. Ivo irimo kuti zvemari dzakasiyana siyana. The Russian Federation akagadza zvinotevera mitero uye mari:

1. vachipinda zvizere nehurumende bhajeti. Somuenzaniso, VAT.
2. Pamutemo kunobatsira chikamu. The maitiro kwemitero uye yesosaiti muna Russian Federation anopa redistribution pakati mari yakagamuchirwa kubva mitero kusvika hurumende bhajeti kuti zvemari vemamwe siyana. Izvi zvinosanganisira excise mitero, pachake mari mutero, mari kubva purofiti, uye zvichingodaro.
3. Uye tine chinangwa chokuuya kupinda nheyo. kubhadhara izvi irimo kuti hurumende bhajeti.

Mitero uye yesosaiti muna Russian Federation dzikarongwa pamwe zvawanyora:

1. VAT.
2. Yomutero chicherwa dzokubudisa.
3. Excises.
4. Water mutero.
5. Ust.
6. Mari kuti kushandisa mhuka chaivo mvura pfuma.
7. Gomba.
8. Tax pamusoro purofiti akaitwa.
9. Chidhindo basa.

The Code anogona kugovera anokosha hwoudzvinyiriri mukati iyo kusangomanikidzira mitero dzisina kunyorwa muna Tax Code.

chinokosha

Kuvhiringidzwa mabasa ose mutero mitemo iri nguva hakusi shoma kakawanda. Zvisinei, vamwe mapepa vane chaiyo musi wazvinenge. Nguva nenguva zvokudya of Code uye mamwe mirayiro anogona rakadzokororwa, kugadziriswa, vaisanganisa. Zvinofanira kucherechedzwa kuti, maererano Art. 3 Federal Mutemo wedare mitemo referendamu yebasa nhaurirano havagoni kuunza nyaya chokuita pakagadzwa, kukanzura, shanduko mari yechikoro uye yeUnited mutero chinangwa. Izvi zvinoreva kuti mumunda mitero hakubvumidzwi kushandisa mashandiro zvakananga hweruzhinji.

mutero misimboti

Direct muunganidzwa ane mutero payer kana kuunganidzwa kunotangira maviri dyidzana uye mumagazini zvemitemo kurapa: pokugadzwa uye kutarisira. Ivo anoratidza wepamutemo mukana kuzvibvisa mari maererano zvokudya yomutero Code. Pave mutero chinoumba kubvuma normative gwaro, makubhiti maduramazwi fanira muripo. nzira iyi rudzi repamutemo chokwadi pakusika mari. Kunoitawo kuti kuona mamiriro uye miganhu kubhadhara (nemitero uye mari yacho RF nyaya). Vakapinda Regional mhosva pachishandiswa Federal Law nemirayiro vagamuchirwa ne miganhu hurumende.

Key zvinhu

Zvinofanira kucherechedzwa kuti kumisa mutero hazvirevi kumutumidza. Panguva nzira mari yaidiwa zvinhu kuti kutsunga. Izvi zvinosanganisira, zvikurukuru, zvinosanganisira:

• pfungwa;
• zvazvingava;
• kumwedzi;
• mitemo uye mashoko muripo uye zvichingodaro.

chechipiri gumbo

A mutero chinoumba kubvuma normative gwaro, iyo anovamba zvakananga mutoro wokuita muripo wayo. Chairo yaanobhadhara aigona chaizvoizvo aitwe, zvinofanira kutsunga. Izvi zvinoreva kuti mumiririri muviri chinopa kuti mari kuzvibvisa, anodana zvinhu mitero. Pashure nekutsanangura nokubatira ari payer kuita fanira mari. Kuti akaongorora matanho enshrined muna Art. 1 uye NK 2.

Kumira mabasa

The Tax Code anopa abolition yomutero. Zviri kugumiswa kuchaja wayo vabve kutsanangurwa mitero. Zviito izvi anoteererwa maererano nemirau nevamwe mumiriri muviri. Abolition yomutero kunogonawo zvimiso pamusoro expiry pamusoro gwaro iyo yave akapinda (kana yokupedzisira yakanga yakakodzera chengeto).

Local kubhadhara

Mitero uye mari yacho RF nyaya nezvevanakomana pasi zvimwe zvinhu:

1. Kubhadhara inopiwa nokuti Tax Code.
2. Kunotsanangurwa zvose zvaidiwa zvinhu mitero.

Kubhadhara pasi mari yezvinhu kundima yose nyika inofanira pakutsvaga mumiririri muviri. The runoenzanirana chitsauko NK wakaiswa zvinhu kumanikidzira chaizvo payers kwakatemwa. Mitero uye mari yacho RF nyaya nezvevanakomana muna 2 mumatanho:

1. In wokutanga Danho soro mumiririri muviri mitero uye rinotsanangura zvinokosha zvenyaya mitero. ruzivo uyu apinda Tax Code. For rates mashoko vachibhadhara pamwe huru mitemo uye yakananga nemiganhu.
2. In danho rechipiri kunotema kuti miganhu mumiririri muviri maererano musoro NK chaizvo prices uye nguva fanira mipiro.

Dzakafanana sei nemitero uye mari takatsunga ne vanotongwa Russian Federation, akasuma mudzimba kubhadhara.

nuance

Pakatanga yeUnited mitero yakaitwa panguva imwe chete pakagadzwa yavo. For miganhu allocations pakutsvaga yakasiyana utongi. Mitero uye mari yacho RF nyaya nezvevanakomana pamwe kupinda rehondo normative gwaro nevamwe mumiririri mutumbi nhengo administrative chikwata. Ndiye unosimbisa basa mitero kuti aite mari kuti bhajeti.

Mhando miganhu kubhadhara

Mitero uye mari yacho RF nyaya nezvevanakomana mirau, kwete dzisingapindirani Tax Code. Pakusarudza mumiriri mitumbi administrative dzakabatana wakasimba:

1. Terms uye mitemo yaanobhadhara.
2. Vachiriita.

Other zvinhu mitero anotsanangurwa muna Tax Code. Mukuwedzera, mumiriri mitumbi anofanira kodzero kumisa mutero incentives, nzira uye chikonzero chikumbiro chavo. By miganhu rokumanikidzirwa kubhadhara zvinosanganisira kubhadhara:

1. With yesangano akaitwa.
2. With senga.
3. With yokubhejera.

chinhu mutero

Sezvo zvarinomirira masangano vemo usingazungunuke uye chinjwa pfuma. Kwaari, pakati pezvimwe zvinhu, zvinosanganisira zvaioneka pfuma kuti dzave Kutamiswa kwenguva pfupi kushandiswa, nhaka, inoraswa kana twa zvakanaka, uyewo akaita kuti vagari akaidza. pfuma iyi inofanira kufungwa pakuenzanisa pepa sezvo kushanda maererano nemitemo rokuzvidavirira. For Makambani vavatorwa anoshanda munyika kuburikidza mishoni yavo zvachose, chinangwa mitero mune nyasha usingazungunuke uye chinjwa pfuma vakaziva sezvo wakaiswa zvinhu.

Zvinoumba chengetedzo pamutemo

The mashandiro yamunofanira kutarisira mutero wemuTesitamende Russian Federation, anoita somunhu chaiye-siyana zviri pamutemo zvishandiso. Vakarongwa yakarongeka nenzira, uye kubatsirawo kuti vakunde zvipingamupinyi wokubasa nzira zvinodiwa vechikamu yokupira ukama. Chinangwa mutero murau zvinoshanda kuitira kufamba mubereko riwanikwe vatambi kuti akasiyana tsika. nheyo dzaro kushanda nhungamiro nokuda paumbwe zvirongwa zvoruzhinji pasango mitero. Vane basa rinokosha vatevedzere mutemo. Izvi imhaka yokuti zvokudya zvose mirayiro pasi iyo wakaiswa mitero uye mari yacho RF vaanotonga, uyewo mipiro kuti hurumende bhajeti, zvinofanira chinozoiswa maererano inokosha yokusvika mudzidziso muna Tax Code.

misimboti

Tax hurongwa anoshanda pasi kutungamirirwa vakatanga. Vanoshanda sezvo hwaro akakodzera pamutemo murau. Kiyi Misimboti mutero zvinosanganisira:

1. Yose sezvakaita, kururamisira uye wakaenzana mitero. Pfungwa iyi zvinoreva kodzero neimwe yeboka ukama mitero iri kudzivirira hwavo mukati mitemo rinorondedzerwa mitemo. Mumwe munhu kunodiwa kuti mipiro yakataurwa Tax Code. Panguva iyoyowo, zvisinei kukura kwavo, mapato zvinobatanidzwa anofanira kuenzana kwekodzero mabasa.
2. Kamwe. Pfungwa iyi inoreva kuti vanhu chete chinhu kuti kugovera chimwe chete mhando mutero, izvo zvinonzi kuzviuru kamwe chete kwenguva chaiyo munguva.
3. Concessionality. Pfungwa iyi yokuti murayiro mitemo kuti kusarudza kuti zvimwe mitero kuzorora munzvimbo mitero.
4. Economic nomwero. Pakusarudza fanira mipiro inofanira kufungwa chaiko kugona munhu maekisesaizi navo.
5. Kuramba retroactive maturo murairo. Mitemo iyo akagadziridzwa uwandu vachibhadhara hazvigoni kushandiswa ukama kuti akamuka vasati kwavo sevanakomana.
6. Non-discriminatory mitero. Pfungwa iyi unorambidza kushandiswa mari nemitero akasiyana mitemo maererano nedzinza, pfungwa, zvematongerwo enyika, pabonde, National, dzinza uye zvimwe kusiyana pakati vanhu.

pamutemo ukama

Connection hwakasimbiswa negadziriro mitero uye mari yacho Russian Federation vari nokudzorwa dzemunharaunda evanhu nekuita. Ivo vasimuke ari siyana maitirwo ezvinhu. The yokupedzisira, Chokwadi, zvinosanganisira kugadzwa, kutarisira kukanzura mhosva uye mitero, uyewo zvichiongororwa zvaidiwa zvokudya NK uye mukutonga vaya vanotyora navo. Vakwikwidzi ukama hunopiwa nekodzero uye yakananga mabasa maringe mitero muitiro. Kutaurirana kwavatori izvi:

1. Kubuda pachena mutemo nokuda kwoUmambo uye kuunganidzwa fanira bhajeti allocations.
2. Vane chipfuro dzidziso. The mutero kwava pasi chaizvo mabasa - kugadzwa uye muunganidzwa vachibhadhara.
3. Zvinonzi pamutemo kunorondedzerwa. Tax pamutemo mutemo zvinopa dzakananga Links kuitwa pakati vamwe vemapato.
4. Inopa nzira wehurumende kumanikidza. Kana kutyora mitemo yedare iri mitero bhora, zvinoratidzika kufarira kubva unodzivirira mashandiro.

Tax nomukadzi Munokudzwa yakaoma marongerwo. It kunoratidzwa kuburikidza mumapoka akadai:

1. Chikonzero nokuti ukama.
2. Chinhu uye chidzidzo.
3. Mabasa kodzero vechikamu.

kupatsanura

Tax ukama vanogona kuva, zvinhu Maitiro. Mukati wokutanga ushandiswe mabasa uye kodzero nezvatinovavarira kugamuchira mamwe pfuma upfumi. Maitiro ukama zvinokonzerwa nemitemo yepamutemo. Vanopa kwemamwe maitirwo ezvinhu, zvigadzirise pandandanda nezviito kuti vanobvumirwa kuita vadzidzi kuzoumba mitemo, deadlines, etc. The Maitiro ukama, akavapindurawo, rakakamurwa pamutemo uye kuchengeteka nemagadhi.

Chokutanga zvainanga streamlining, nenzvimbo uye kuvandudzwa evanhu ukama, vane zvinhu hunhu. Pamutemo Ukama dzinoiswa pamusoro hama uye mhedziso pusa uye tichishingaira. Recent kutaura simba pamusoro mutero mutemo. Pusa mafungiro vari kuumbwa maererano nemitemo inorambidza uye upravomachivayuschimi. Mhedziso kusakarongeka munhu mumwechete chete pamusoro mumwe munhu ane kodzero zvinoda (state Somuenzaniso). The hama reshiyo munhu mumwechete zvakanaka. In kwavatori dzakadaro simba nyaya anoshora chaizvo mukwikwidzi ane mamwe akagadzirwa mabasa pamutemo.

Specificity ukama

Tax mushandirapamwe inopiwa nehurumende kudzivirirwa. Ivo akaumba munzvimbo mitero. Tax kwomurume paruzhinji. Vari akaumba pakati dzakasiyana vanhu (dzinongoitika kana zviri pamutemo). Tax kwomurume pamutemo uye kuitika bedzi mumunda mitero. Legal kubatana nhengo anopiwa kuburikidza mubatanidzwa kodzero dzavo uye mitoro.

Nyaya mikana ndezvaJehovha kodzero vanhu. Ivo noukama sezvo Somuenzaniso, kudzorwa muviri uye, naizvozvovo, vane zvimwe masimba. Payer pachinhu pamutemo anoita somunhu mutoro munhu. Anofanira kuita kuti hurumende chaiyo zviri pamutemo kushanda mabasa (kubhadhara mutero, somuenzaniso). basa payer uye anogona kuva ari kurega kuita chero chinhu (kwete kutyora ndozvakajairwa Somuenzaniso).