Mitero pachake mari mutero (mari mutero mu Russia)

Vagari Russian kushanda pasi wechibharo chibvumirano, ichipa rubatsiro pasi vehurumende zvibvumirano kana Somuenzaniso, pamwe zvinobva kutengeswa nebhizimisi kana pfuma ritsvakwe kubhadhara pachako mari mutero. Mukuwedzera, taxpayer zvaangatarirwa nyaya mitoro pasi kuMudzidzisi kubhadhara kuna Federal Mutero Service of Russian Federation. Ndezvipi peculiarities ose kukarukureta pachake mari mutero? Chii chaizvo kusakarongeka nyaya mari zvayo Federal Mutero Service of Russian Federation?

Ndechipi pachako mari mutero kana mari mutero?

Mitero pachake mari mutero (mutero pamusoro mari inongoitika vanhu) nyorai kubhadhara kuti mamiriro pamusana kwemari akagamuchira muchimiro mari, muripo pasi yevagari mutemo zvibvumirano, anowana pamusoro kutengeswa pfuma. Gomba - kubhadhara chokuita muchikwata che batana. Akaraira Federal Mutero Service kuti zvakananga kusakarongeka vagari kana mutero nevasori (kazhinji - vashandirwi). Dzakadzidza muudzame chaizvo mari iyo inofanira mutero, mitero gomba.

Chii mari pasi NDLF?

Revenue, pasi mhosva, mune mubvunzo, iri Classified muzvikwata zviviri zveminda - avo yaunganidzwa payers pamusoro munharaunda Russian Federation uye avo inowanikwa vagari kunze, uye kuti maererano mitemo yacho Russian Federation vaiona mutero wakadarikwa. The mitero pachake mari yemitero angava mamiriro yeRussian Federation mugari kana munhu asiri mugari.

Income hwokurara muRussia, kakawanda vakaisawo:

- sezvataona kumusoro, muhoro, muripo pasi yevagari mutemo kwema, yacho kubva pfuma okutengesa;

- mibayiro vakapiwa mukati bhizimisi;

- Mari woga entrepreneur, vakawana pakati gadziriro nevakariri ezvinhu mutero;

- inishuwarenzi kubhadhara;

- zveminda kubva rendi chepfuma kudzivirirwa Copyright;

- mari kubva risi pfuma;

- rinobva rokutengesa ose kuchengetedzeka.

Uyewo, mari aiwana kunze yokuRussia Federation, runogona kuitwa tichiregeredza, pfungwa, zvakafanana zvinyorwa sezvo mari iri Russian Federation: munhu anogona kushanda kunze, vane mabhizimisi, vachitenga uye vachitengesa Real Estate, kuchengetedzeka.

Dzimwe mhando dzebhizimisi kwema chokuita payers pachake mari mutero haisi pasi mitero. Somuenzaniso, izvi ndizvo zveminda kuti chokuita kutengeswa chepfuma ukama mugadziriro pamwe kutora chikamu dzepedyo, kana hatisi kutaura pamusoro basa ukama pakati pavo.

Payers pachake mari yemitero dzinoturwa dzakasiyana Mapato vemunyika. Ngationei kudzidza sei murayiro rinorondedzera mamiriro avo.

Payers pachake mari yemitero

Mitero pachake mari mutero, sezvataona kumusoro, dzinoiswa pamusoro vagari Russian uye vagari vasina mamiriro ichi. Mune zvimwe zviitiko, munhu ndoupi wokutanga kana chechipiri chikamu?

Nokuti mutero vagari vari vagari Russia uye dzimwe nyika, izvo zviri pamusoro munharaunda Russia mazuva 183 kana kupfuura kuti 12 akatevedzana kwemwedzi. Panguva iyoyowo, umo vanhu vanogara Russia, riri kuonekwa asina yokumbozorora, kana mugari anosiya nyika kusvika 6 mwedzi kudzidziswa kana kurapwa, uyewo kushanda mumapoka mubasa migodhi kuvhiyiwa panguva pemvura minda. Tax vagari Russian Federation vanoonekwa vemasoja vanoita mabasa avo kunze kwenyika, uyewo vashandi dzemiviri siyana ehurumende, zvainanga dzimwe mabhizimisi rwendo.

gomba rate

Gomba mitero kungadiwa kubhadhara mutero iri mubvunzo iri bhajeti iri Russian Federation somunhu mari mari, uyewo nevaya anounzwa kwayo dzinongoitika chimiro. Munhu prices anogona chigadzirirwe rakasiyana-siyana kwemari. Kazhinji, mutero mu uwandu 13% of mari ane mugari. Asi vamwe hunogona chigadzirirwe kubhadharwa ari mubvunzo. Ngatikurukurei kudzidza navo zvizere.

Pane munhu mari mutero yevanhu 35% zveminda. Pachirehwa kana munhu mari:

- muchimiro winnings pakupera rotari;

- muchimiro mubereko pamahombekombe deposits, kana vari pasi munhu mari mutero;

- nechipiriso asina mari mubereko akabhadhara pamusoro zvikwereti;

- muchimiro mazai kushandisa mari kuseri mutengi yanana.

Gomba uye rinogona kubhadharwa panguva mwero 30%. Zvinonzi akagadzawo zvikurukuru vasiri vagari. Zvinonzi vaibhadhara mugari iri rakakodzera nezvechinzvimbo kana:

- munhu akapiwa mari kubva mibayiro chichiwanikwa mukati zvakarurama mumabhizimisi, uye akapa kuti dividend muripo yakasimbiswa mwero kwakakura 15%;

- munhu asiri mugari yave basa uye akagamuchira muhoro - chero kuti vagari kushanda chete munzvimbo, kubhadhara mutero pamwero 13%.

Munogonawo, umo inobvira mwero aripe ari uwandu 30% - apo taxpayer anowana mari kubva kwema chokuita kutengwa uye kutengeswa kuchengetedzeka, kana tiri kutaura nezvekuonekwa dividend - chero kuti kodzero kuMudzidzisi zvibvumirano zvinonyorwa dzimwe nyaya makambani.

Anogona kunzi mutero mubhadharo mu uwandu 9%. Zvinokwanisika, kana payer akave nokugamuchira yacho yose mogeji kusungwa.

Ichitaura pamusoro pachako mari mutero

Funga chinhu kushuma pasi kubhadharwa ari mubvunzo. Chokutanga, Federal Mutero Service kunogona inopiwa iziviso - kana anoenderana muchikwata chaicho taxpayer (3-gomba). Gwaro rino rine ruzivo pamusoro mari imwe mugari, akapiwa tichiregeredza avo kana kumwewo.

Declaration 3-gomba inogona inopiwa kuburikidza taxpayer ari FTS, zvose vakazvimiririra uye kubatsirwa waaishandira. Both nzira zvinogoneka kana Somuenzaniso, munhu anotendeukira kuhofisi mutero kuti vagoronga yaanobhadhara. Uyezve, kana riri FTS taxpayer 3-gomba - kuzivisa kungashandiswa sehwaro mamwe mitero kana padzimwe.

Mune zvimwe zviitiko, urongwa kuMudzidzisi gwaro zvakakodzera mune zvimwe nemashoko. Somuenzaniso, vatorwa - a muboka chinokosha taxpayer. 3-gomba inofanira akapa munhu citizenship chimwe ehurumende, Federal Mutero Service ari chiitiko kuti terminates mabasa ayo ari Russian Federation, izvo zvinowanisa mari, uye kufamba kunze kwenyika. Kupa yakakodzera gwaro iri Federal Mutero Service mutorwa inoda mwedzi pamberi akaronga kuenda kubva Russian Federation.

The zviri kuzivisa 3-gomba

Zvichiratidza kuti Chirevo nyaya mutero mugari kana taxpayer-LE? 3-gomba rine mashoko ose pamusoro munhu mari yakagamuchirwa - kana pasi gwaro pachako, kana kana anopiwa chinoziviswa wakavhomorwa naMweya mushandirwi. Gwaro hazvigoni kutaurwa mhando kwemari, izvo, maererano mitemo haigoni sechinoitika zvinhu mitero.

Kuzivisa pazvinhu mashoko anodiwa kuziva yacho, mitero mune mubvunzo. Sewevhu, Somuenzaniso, mutero yekubvuma. 3-gomba - Declaration, izvo zvinogona, sezvataona apa, akatumira Federal Mutero Service of mugari ari munhu kana waaishandira. Pane mamwe mashoko chinokosha kuziva nyaya kuripwa mutero pasi kukurukurwa. Somuenzaniso - chiratidzo pachake mari mutero pamusoro taxpayer.

Mune zvimwe zviitiko, kushuma FTS inopiwa zvakasimba, iro rine mamiriro mutero mumiririri. Chii chiri specificity?

Ndivanaani mutero zvatinoda?

Maererano mitemo yeRussian Federation kuti mutero nevasori chigamuchirwe pamutemo masangano uye munhu Entrepreneurs vakanyorwa pamwe IRS uye vane basa kuverenga payer pachake mari yemitero chaienzanirana mutero uye kushandisa kuna bhajeti. Hazvina basa kuti masangano pachavo mitero gomba. Kakawanda, mamiriro mutero nevasori vari yemakambani vari vashandirwi. Mune zvimwe zviitiko, vanhu vane yakakodzera chinzvimbo, anogona kuonekwa sezvo pfuma varimi kuva hurumende kana makanzuru.

Tax yomuchipatara vanosungirwa kuchengeta zvinyorwa zveminda, izvo hwokurara nevanhu mukati avo kana zvimwe Billing nguva, kubatsira nyaya akarongwa nomurayiro, vagari vanogamuchira mutero mari uye kuti mashoko pamusoro pavo evoruzhinji siyana. Forms zvinyorwa kugadzirwa rainyatsoigona simba. Kazhinji kacho - Federal Mutero Service.

Saka, zviri Declaration pamusoro pachake mari mutero, nezvizere iri nyaya zvaitaurwa mutemo taxpayer - 3-gomba - anoti ndiro Federal Mutero Service. Tax nyanzvi dziri kukura uye nedzimwe mhando audze pamusoro vachengetwe mubvunzo. Somuenzaniso, mushandirwi anogona ngaateme gwaro mushandi anokosha - kana zvinodiwa zvakakodzera taxpayer - 2-gomba. Zvinogona kubatsira munhu akasiyana-siyana zviri pamutemo ukama. Somuenzaniso, apo pakuverenga ari yaanobhadhara, kana kushandisa kuti chikwereti kubhengi, kuti vhiza pa rekupinda ane dzimwe nyika. Ndizvo nokuti bhuku 2-gomba rine ruzivo pamusoro chaiyo yevanhu muhoro kwakaitwa sangano, inova waaishandira uye, panguva imwecheteyo, mutero pomutumwa.

Yemakambani kushandisa vanhu pasi basa zvibvumirano, takura zvinoverengeka wazvipira ari gadziriro kushuma kuti IRS. Saka, vanofanira:

- pasi Federal Mutero Service magwaro pamusoro mari dzinongoitika vanhu, kukosha mutero, dzaona pachishandiswa nhengo kwemari - pagore, pamberi 1 April gore iroro kunotevera nhau gore;

- Masvomhu pakati uwandu mutero kuti dzaona uye wakanyimwa ne kambani - a Quarterly hwaro kusvikira pakuguma mwedzi kuti kunotevera nhau kota.

Gwaro rokutanga - kungotadza chete bhuku 2-gomba. Kana yechipiri, tsime anogona kupa vashandi Federal Mutero Service nokuda taxpayer - Form 6-gomba. Kana kambani akaparadzana mapoka, mumwe nomumwe wavo anofanira akatumira Federal Mutero Service akati magwaro apo vari pamutemo - mu kuMudzidzisi miganhu Federal Tax Service mahofisi. sungiro izvi zvinoshanda zvose IP, uye pamusoro pamutemo masangano.

Mune zvimwe zviitiko, mutero vamiririri tinosungirwa pasi Federal Mutero Service mashoko pamusoro vashandi uye vamwe vanhu vari gadziriro nemishumo iri zvemagetsi chimiro. Zvinangwa izvi, anogona kushandisa dzakasiyana-siyana software. Sewevhu, somuenzaniso, chirongwa "Taxpayer". Gomba kurishandisa anogona akaverenga kubva siyana pakubhadhara mari vagari. Naizvozvo, software ichi - kusanganisira zvikuru nevanhu mhinduro pakati yemakambani Russian.

Pane shanduro dzakasiyana-siyana chirongwa. Saka, Somuenzaniso, kunoita kuti zvinobudirira overenga pachake mari mutero "taxpayer-LE" mari vanosarudza kushanda nemakambani makuru akawanda ari mamiriro pamutemo masangano. The chirongwa mubvunzo inopa basa, pakutanga kwezvose, pamwechete nhau siyana izvo yakaiswa FTS. Somuenzaniso, "taxpayer" 6-gomba, 2-kana 3-gomba rakadzika chimiro achibvumira zvakaenzana nokukurumidza uye pasina chinovhiringidza. Ongorora mamwe kubatsira chirongwa zvakadzama.

ON "Taxpayer-LE ': zvinhu uye zvakanakira

The chikuru chinoratidza software iyi kunoita kuti pave nemarudzi akasiyana-siyana haberleri - 2-gomba, gomba 3-kana 6-gomba - mu "Taxpayer-LE" kwakapa mukana zvose zvaitika uye Chinyorwa date mukova. Saka, unogona kushanda zvose noruzivo uye ruzivo financier.

Chinonyanya kukosha mukana runoenzanirana zimbabwe in kuti akasununguka. chirongwa ichi zvinoberekwa kushandiswa zviumbu of Federal Mutero Service. Kuti kuumba kuti kuzviisa pasi Federal Mutero Service chaiko nhau fomu - semuenzaniso, 6-gomba, mu "Taxpayer-LE" vanofanira kuva Databases chaiyo kuMudzidzisi siyana. Nokuti chirongwa ichi Zvinokurudzirwa kuti nguva dzose dzifambirane - kuburikidza kudhanilodha ichangobva shanduro kubva Website of Federal Mutero Service.

Zvezvisarudzo kunooneka functionality zimbabwe in mubvunzo:

- munhu akavaka-karenda financier;

- kuvapo kwayo muna ushamwari inowanikwa "Tenzi magwaro," iyo kuti vaunze mitsara;

- Kukwanisa kuchengeta zvinyorwa payers anoverengeka kana nevamiririri;

- Kuwanikwa vakapofumara CSC Codes, NACE, knot.

Personal mari mutero uye mari

Funga chimwe chikuru chinoumba mutero mu mubvunzo - mari. Chokwadi chokuti munhu mari mutero, mitero anogona:

- kuderedza mutero nokuda mari kuti zvakanyorwa munguva imwe chete zvemari umo zveminda zviri vakawana;

- kudzoka pachako mari mutero kubva bhajeti.

Muzviitiko zvacho zvose, application rinoitwa mari zvenhengo nebumbiro mutemo Russian.

Muchiitiko chokutanga - panyaya mukuderedza pachake mari yomutero iri mari yaanobhadhara anoita kuda uyewo mashandiro kuderedza mari mutero commercial sangano. Maererano zano iri kushanda SP - Ivo kuderedza dzaona pachavo mari yomutero iri mari kuti unhu bhizimisi. Kwakakodzera mari dzinonzi nyanzvi. Under wechipiri zano, kuti yaanobhadhara chinoitwa kuti vanhu - Property, zvemagariro, mureza.

Zviga kukarukureta pakati residues wokutanga kana chechipiri mhando anosiyana yekudyidzana. Sezvataona pamusoro apa, mashoko nyanzvi yaanobhadhara presupposes kuti taxpayer romunhu mari mutero mari. Vanofanira rakanyorwawo. Kana hazvisi - rinogona kushandiswa akapa mitemo yacho Russian Federation yakatarwa mari. Social uye pfuma mari uyewo anoratidza pamberi taxpayer upfront mari - kudzidziswa, kurapwa, kutenga zvivako. Pahwaro zvavo tsika dzaona chitsama kuti mugari anekodzero kudzoka kubva bhajeti. The ukoshi runoenzanirana yaanobhadhara uyewo zvikurukuru kunotsamira mugari mari kubva pazviri pakutanga inobhadhara gomba.

Standard mari - a muboka chinokosha muripo. Vari dzakava kana mugari aine mumwe hweHIV. saizi dzavo inobvawo pane munhu mari, asi zvinofanira kucherechedzwa, mari yakakodzera vari zviduku bhuku. Kuna mugari, pfungwa, rakachengetedzwa vakashandisa - uye nzvimbo evanhu mari, Ungangove, achakwanisa kugamuchira kubva State zvakazara.

Mitero pachake mari mitero mari vari nematunhu akasiyana. Somuenzaniso, zviri pfuma muripo dzinogona kurongwa vaviri pamusoro migumisiro fiscal gore, uye sezvo mukana pamutemo haaripi pachako mari yomutero iri kuitika munguva. Yaanobhadhara - mutero incentives inopiwa neHurumende zvishoma. Saka, kana, zvakare, kutaura pfuma muripo - of muganhu mutengo uri 260 zviuru rubles .. Panguva iyoyowo, kana vanhu vakatenga pfuma, iyo inofungidzirwa yaanobhadhara mu chikwereti - rinogonawo kuvimba kudzoka pachako mari yemitero iri uwandu anosvika 390 zviuru rubles muzana runoenzanirana chikwereti ..

Declaration 3-gomba - mumwe inokosha zvinyorwa nokuda yaanobhadhara. Iye akanyora, vose zvavo, munhu taxpayer vakazvimiririra, dzimwe nguva - pamwe kubatsirwa mushandirwi kana kushandiswa sangano rinopa rubatsiro kupa mashoko ari Federal Mutero Service. Nokuti yaanobhadhara nemiwo kungadiwa kupa kubhengi magwaro, pachavo mashoko ari taxpayer, achizadza muchimiro kuhofisi mutero. Full pamazita zvinyorwa kuti zvinodiwa kuti kugadzira akakodzera muripo zvinogona akumbira kubva Federal Mutero Service miganhu mapato.

Zvinokosha kucherechedza kuti mari anogona kazhinji kugamuchira vagari chete Russian. Ndizvo mutero, iro rinowanikwa pana mwero 13%. Mune zvimwe zviitiko, zvinoita yakawiriranwa zvaizopedza mari inopiwa nokuti mitemo yacho Russian Federation, uye zvinosungirwa mugari kubhadhara mutero kuna hurumende. Kazhinji, izvi zvinoda kuti mari yacho mugari ukwanise kuita yaanobhadhara, uyewo mari iyo pachake mutero mari vakaverengwa, vakanga zvinoratidzwa zvinyorwa zvakafanana mutero nguva. Zvakafanira tsananguro pamusoro dunhu iri uyewo chinodiwa kukumbira zvakananga FTS.

pfupiso

Saka, ukama mari mutero kana mari mutero, inoshanda yeUnited kubhadhara uye dzakava mari vagari, aumba somugumisiro kwavo basa, mabhizimisi uye zvimwe zviitiko vehurumende noukama mutemo. Payers pachake mari yemitero akakamurwa 2 dzinokosha mhando - RF vagari uye vanhu vasina mamiriro ichi. Chechipiri nehanya aibhadhara mutero pane pangozi. Avo kana dzimwe tsika pauzima mari mutero vari wakasiyirwa marudzi chaizvo mari nokugamuchirwa vagari.

Panyaya pamutemo wacho mari mutero payer, zvingava dzinongoitika vanhu kana SP. Muchiitiko chokutanga, tinofanira kubhadhara pachako mari mutero panguva munhu anogona simukai kubva kutambira mari, muripo pasi yevagari mutemo kutengeserana, kutengeswa pfuma. SP mari pachake mari mutero, kana basa iri vanhuwo ezvinhu mitero. Kana vari vakanyorwa pamusoro itsanangudzo mutero gadziriro kana UTII, kuti kubhadhara pachako mari mutero pavari haagoni kupiwa.

Nyaya muripo pachake mari yemitero kungadiwa kuti vaudze Federal Mutero Service of zveminda ndiko kutaura nevateresi vakuru pamusoro siyana mari. Kazhinji, rinoshandisa chiziviso 3-gomba. Zvakakosha kuti zvakakodzera kuratidza mashoko ayo inokosha pamusoro taxpayer, pamusoro matsime ake mari. Zvikanganiso zviri unoenderana kunaka kuzivisa. Somuenzaniso, kana munhu 3-gomba taxpayer muchikwata code kururama - zvinokwanisika kuti Federal Mutero Service inokurukura kuti gwaro kwakarasika, saka kuti ungafanira kuzodzosera urongwa Office.

Mhando kunyanya kutaura kuna Federal Mutero Service of Russian Federation yakasimbiswa kuti mutero nevamiririri. Somuenzaniso, ivo kungadiwa kuti aumbe - vachishandisa nemakwenzi kana harnessing software - "Taxpayer" 6-gomba kana gomba-2 uye uzvitumire kuna mutero Inspectorate.