Muenzaniso isina kunanga mutero. mutero yekubvuma

Mitero evanhu vemazuva ano vane mabasa maviri. Kune rumwe rutivi - kuzadza bhajeti (huru upfumi Chestkuva state), uye kuno rumwe - waidzora upfumi, kubvumira equalize munzanga mitemo uye kukudziridza zvakafanira pokutanga pachena nemauto. A coherent maitiro vachibhadhara mashoko ari waitaura zvaifanira kuitwa muchimiro zviri pamutemo hwakagara ari Tax Code of Russian Federation. Vakuru, inoitwa zvikamu zviviri: mukuru Pakatangwa kusanganisa misimboti mutero hurongwa, uye chinokosha kundizivisa neimwe yoga mashandiro kana mitero. zvitsauko nomumwe ari chikamu Tax Code akabvuma kukosha wechipiri akawedzera mutero (VAT) uye excise mutero (kana excise). Ravo nehanya uchanamatira ino.

State mutero urongwa

The peculiarity yomutero murau ndechokuti hurumende macroeconomic kwezvakatipoteredza ikachinja, kusiyanisa mitero. Ndiyo mutero nehurumende. Characteristically, vanofanira kutevedza nheyo Pamuviri, t. E. Batsirawo nekukura evanhu kugadzirwa uye kuwedzera yauinayo. Zvisinei, vateresi mitemo - a kusimba nyaya, saka kuchinja mutero unodiwa, vanofanira kuva nehanya kuchengeta sezvaaienderana zvoupfumi ezvinhu.

Zvakajeka chinoratidza dzayo nemitemo Laffer munyonga, mazita Economist of Los Angeles University, vakaona nheyo bhajeti zveminda, zvichienderana mutero unodiwa. Functional ukama Akavaratidza Classic: nomusi chinjikira akabatana - ari kubva muzana kuzviuru neHurumende kuti pfuma, hunyambiri akabatana - mari yakagamuchirwa mutero. Pakutanga, munyonga ichi inowedzera. The upfumi kukosha izvi kugadzirwa munyika chidimbu ichi inokura nokukurumidza chinopfuura mutero unodiwa, ukuwo, uye upfumi mberi, uye mutero zveminda kuwedzera. Zvisinei, pachiyero 40-50% mutero unodiwa (nokuti nyika zvenyika I) uye 35-40% (nokuti kunyika III World) munyonga zvasvika vaifanira uye otanga kutapudzwa. Muchiitiko ichi tichiti mutero itsika - discriminatory. Pachidiwa yakakwirira mari yacho kushanda nevanhu, mutero mutoro uri 40-45% kubva padanho mari.

Naizvozvo, chinhu chokukomborerwa mberi munzanga mutemo anoonekwa kuti vachiwana kuderera mugove mutero mutoro pachinhu mari vemo.

Direct uye zvisina kunanga mitero

Mitero pamusoro pemhando vasabatanidzwe mutero vari rakakamurwa zvakananga uye zvisina kunanga. mutero umbowo zvakananga mitero mari (mubayiro, purofiti, rendi, kufarira) kana pfuma (nyika, imba, kuchengetedzeka) muridzi nokuda taxpayer. Mienzaniso yakananga mitero kunogona kuva nyika mutero, mitero iri mari, pfuma mutero, motokari mutero, mutero pamusoro purofiti. Kunanga mutero, kusiyana kutungamirira, ane vangasimudzira yakasiyana hunhu - mutengo shoma kana zvazvingava.

Zvisinei, vataure ezvinhu paumbwe mutero mujinga mari yemitero zvebhizimisi kushandiswa. Pane inowanikwawo rokuti "isina kunanga," asi munguva iyi ine chokuita zvisina kunanga (mari mutero, sezvo isu nechekare kutaurwa - achirurama mutsetse). In dudziro iyi akafanana zita haina chokuita anozivikanwa yomutero, uye muitiro kuziva zvikuru kwayo. Pakusarudza mutero mujinga kwayo subtracted rakananga mari chokuita huru kugadzirwa, uye zvisina kunanga mari vari deducted. Mari mutero Saka nzira dzomunhu oga. zvoupfumi kunoita kuti mukuru specialization wekambani, kurerutsa ayo non-zvibereko zvekushandisa.

Pamusoro mitero zvisina kunanga, hunonyanya Economist German Karl Marx vakataura pamusoro fuma yavo Isimba rakadini rinogona kubudiswa, zvakavigwa ose kutenga, kushaya mari kubva ehurumende vagari. Kunenge kuti vatengi anongoti kutenga chigadzirwa, uye naizvozvo haangagoni kudzora havi bhajeti. Kutaura zvazviri - payer Vatsigiri mutengi, mutengesi chete zvinhu uye mabasa vachida zvisina kunanga mitero muteresi uye nhume ari kuchinjwa kwavo mamiriro.

MuRussia, zvinotevera mambure zvisina kunanga: ukoshi akawedzera mutero (VAT), excise mutero uye tsika mabasa.

Zvisina kunanga. VAT

VAT kokutanga hwakatangwa muna France muna 1958 akapfuura ayo mutyairi nekuongororwa, uye ipapo nekutumirwa kwemauto. Mumakore 70 Iye akakwereta vamwe Europe. MuRussia, "On VAT" Mutemo rakagamuchirwa muna 1992 nehurumende Egora Gaydara. zvazvingava First aiva 28%, saka kutanga nouchapupu mutero mutoro, uye ipapo akanga aderedzwa kaviri 20% uye 18%, ukuwo.

Kunanga mutero VAT vakabudirira akaparadzirwa mutero nyika enyika. Ndechipi chikonzero chacho kukurumbira? Most kacho, kusava kune zvoupfumi uye acyclic, nekuti hapana mutero akapiwa pamusoro kugadzirwa uye kudya.

The chikuru zvakataurwa reRussia budgetary mutemo nokuda 2012 uye kuti nguva kusvika 2014 anosimbisa kutungamirira basa VAT munyika yeUnited mutero hurongwa. Mugove mutero ichi chinoita 32-35% kubva yeUnited mutero zveminda.

VAT sezvo muenzaniso isina kunanga mutero kunosanganisira mitero chawo (maererano Art. 146 of Tax Code), kutengeswa zvinhu uye mabasa pamusoro munharaunda kweRussia, kuchinjwa nenhumbi uye chokupika mabasa, usina kufanirwa yaanobhadhara, kugadzwa uye basa rokuvaka kuitwa nokuda vayo zvinodiwa, kuti zvichiita nenhumbi munharaunda Russian Federation.

Zvaunoda hwoudzvinyiriri ari VAT mutero nechigadziko

Tax Code inosiya kubva vaifanira yakafara zvezvinotaurwa kuti VAT, vamwe akavhiyiwa: kurapwa rubles uye vatorwa mari, kuchinjwa pfuma nenzira kwayo mutsivi, kuchinja chepfuma kuti mitemo mabasa masangano asiri purofiti, kuchinjwa pfuma nenzira mari, kudzoka yepakutanga mipiro varimo zvoupfumi kudyidzana uye makambani, kuti privatization dzinongoitika machinda ehurumende uye matunhu neminisiparati flats, kutorerwa pfuma nhaka.

Kunanga mutero VAT uyewo rinobatanidza dungwerungwe zvaunoda mitero. Chokutanga, zero mwero. Rinoshandiswa zvinhu aivigirwa yakajeka muoti FTZ (Free Zone Customs). Uyewo rinoshandiswa pachinhu mabasa nokuda vachizvitakudza, zvokufambisa, rutsigiro kunze kwenyika chokuita dzakawanda kupfuura nemunyika nhumbi nomunharaunda yeRussia uye chigaro chinotakurwa mukwende vakatakurwa, kana vasina kutumwa kubva mundima Russian Federation.

Zvisinei, kana tikaramba kutaura kwakadaro kunzwisisa mutero sezvo VAT, ipapo rinoshandawo munhu akaderedza mwero (10%) panyaya zvokudya, nevana zvigadzirwa, vezvenhau uye mabhuku. Saka, yeUnited mutero mutemo inopa itsanangudzo mutero hurumende kuti Mapato aya nhumbi akakotamisa mitengo dzavo uye nokudaro nokuwedzera kudiwa pavo. Sezvaunogona kuona, kuti zvisina kunanga mitero iri Russian Federation kushanda imwe nzvimbo, kwete chokuita kugadzirwa kutenderera, uye avo kudirana achipinda bhajeti - mamwe yunifomu.

Chiizve rwuripowo mutero nehwaro VAT

Legal masangano uye munhu Entrepreneurs zvapera VAT mutero adzoke mitero nechinangwa sezvo:

• Mberi vakagamuchira. Anosiyiwa vari kubhadhara kwakadaro zvinhu pasi 0% mwero (ona. Pamusoro) uye kuti zvigadzirwa kuva kugadzirwa kutenderera dzinopfuura 6 mwedzi.
• Agents vane mamiriro "rubatsiro rwemari", asi vakawana mukutsinhana vakatengesa zvinhu uye mabasa.
• Yechimbadzo chinhu nechikwereti, wevimbiso manotsi, zvisungo kupfuura refinancing mwero Central Bank of Russian Federation.
• Dzakanyorwa muripo pasi inishuwarenzi zvibvumirano pamwe counterparty default zvokudya.

Asi pane zvagara mutemo. A repamutemo kana entrepreneur, vane mari kuti rapfuura 3 months akanga asingasviki mamiriyoni 2 rubles, akanyora mutero simba kushumira yakakodzera kushanda uye akaendesa kwemwedzi 12 kubva yepa VAT.

About kunzwisisa Pakusarudza VAT nechigadziko

Takaona muenzaniso kunanga mutero VAT maererano Chapter 21 Tax Code chete chikamu paumbwe mutero hwaro. Nei mumwe muenzaniso? Kuti vaverengi akaonga kunzwisisa kwayo kukarukureta magwaro zvikuru. For huru maindasitiri zvebhizimisi zvakanaka-akanyorwa mutero kudzoka VAT entailing isiri kushanda Zvirango kubudikidza mutero, akakodzera uye zvinokosha. basa iri, chaizvoizvo unyanzvi, rinoda zvakananga neruzivo wevanoongorora akaunzi. The Bhizimisi nzvimbo chinorondedzerwa noMutemo N 943-1 "About Russian mutero masimba" kubva 03.21.1991, mutero kukosha-awedzera uyewo mari mutero chepamusoro ndiro kwazvo mugore, saka hapana kunyange tacit specialization mukati mutero vakuru pachavo: mumwe cheki VAT, vamwe - mutero mari. Zvizhinji vashoma vari generalists, izvo pamafudzi uye ipapo, uye zvakawanda.

Musi nzira VAT mutero audits

Ngationei "nokushanda yomukati" yomutero chokuita Kuedzwa, somuenzaniso, kunanga ukoshi wakawedzera mutero. Kazhinji, macheki vari Off-site, kure-nzvimbo uye rinosanganisira miviri yapfuura kwemarudzi. Maererano mwero mishumo yemutero nechigadziko vari rakakamurwa Category uye nzwisisika, akajeka uye haangotongi.

sei VAT Cameral tarisa? Tax vaongorori kuutakura zvakananga muhofisi yake. To mabasa avo - kare akapa verifiable nomutemo masangano kana munhu Entrepreneurs mutero anodzoka uye zatrebuemye panguva chaiyo tarisa zvinyorwa zvenhoroondo ayo chizvidavirire marekodhi mabviro magwaro. Site rokuongorora rinoitwa zvakananga Zvidavirire pamusoro repamutemo (entrepreneur).

Kazhinji, pamusoro avaida munhu vakaronga napanobudiwa napo zvakaoma VAT vhidhiyo macheki akaita dhesiki odhita inopiwa kuburikidza taxpayer uye VAT mashoko pasi pavo muripo unozotevera Kutsunga kusiyana dzaro chaiko tsanangudzo yomutero Vaongorori pamusoro chikuru mutero gwaro.

VAT, sezvo muenzaniso isina kunanga mutero, anoratidza mirayiridzo mbiri ongororo kubudikidza Vaongorori of zvebhizimisi haberleri: kukwana kwavo mutero chawo ari VAT uye yakarurama kushandisa mutero mari maakaundendi.

Analysis kutenga zvinhu panguva VAT odhita

Kana kushingaira, tanga kunyatsoongorora achiongorora Kuwanikwa magwaro zvikuru kubva bhizimisi. Achitaura bhizimisi, yokuzvifungidzira akapa zvinhu uye mabasa maviri taxable nechigadziko uye yaanobhadhara (takatsunga maererano munyaya nhamba 171-173 of Russian Federation Mutero Code) anogona kutorwa kufungwa chete pasi zvimwe ezvinhu. Gwaro Original vanofanira kuva varipo - inivhoyisi kubva nokutengesa, kuti achapiwa nokugamuchirwa nekurangarira kuti chikwereti mugove naye nokushanda ake rikaiswa akakodzera mutero nhau nguva (kureva runoenzanirana mutero chinoziviswa).

Muenzaniso muripo akadaro angava kudzoka zvakawandisa huwandu VAT chaizvoizvo akabhadhara pamusoro vamwe Tax Code pamwe inotevera: bhuku kuzivisa kambani anotenga nepepa neingi apo kubhadhara mutero 18%, asi apedza marketable zvigadzirwa (mabhuku) kutereswa pa 10%. Inobva kumusoro chitsama zvakawandisa mutero kutenga pabepa neingi pamusoro mutero kuti kutengesa mabhuku - rwuripowo yomutero yaanobhadhara.

Kuongororwa kutengeswa kwenhumbi pasi VAT odhita

Sale kwenhumbi rinamakwapa pachishandiswa invoices, chinoramba verifiable repamutemo, uye ayo rokutengesa yemagazini (maduramazwi Consolidated mutero zvenhoroondo, uye chokwadi zvinyorwa Database nokuda mutero kudzokera).

bvunzo ichi chinoreva uchiwirirana rokuzvidavirira evoruzhinji kudivi nemisha vane bhizimisi uye Contractors uye Masvomhu pamwe vazvidavirire nerusarura. Panyaya iyi, wechipiri makopi invoices anofanira vasiyana magazini.

Kunanga mutero VAT kunotemwa pachishandiswa asiri chokunyepera akavhiyiwa (nokuti chokuendesa nomumwe chinhu chinofanira kukodzera kukarukureta kuti bhangi kushandisa - kubva kuitika Nhoroondo zvebhizimisi kana kubva mari - iri mari). Saka anoratidza zvinogoneka kuedza kudzokera kambani kuti VAT panguva husingakuvadzi chisipo kwema.

The mutero Zviremera achiongorora kushanda K-nhoroondo 201 01 610 uye K-nhoroondo 201 04 610. Kana pasina inivhoyisi nokuda kutengeswa kwenhumbi (mabasa), voitakura kunze pakaunda mutero odhita munhoroondo pamutemo masangano ari counterparty. Kana asipo - the kutengeserana ndiko zvekunyepera, asi chinhu zvoupfumi mhosva. Panguva iyoyo zvinoita inotiratidza kurongwa rokugadzirira uye kunyoresa invoices. Zvokusarudza-kaunda macheki vanogadzwa uye vazvo makuru iro invoices zviripo.

MUENZANISO mutero zvikanganiso kana kutengesa zvinhu

Vachigovera zvebhizimisi anofanira kuva nomazvo zviri pamutemo chibvumirano patani rutsigiro. The nehanya ndechokuti Implementation kwenhumbi uye mabasa vanofanira kugara pasi kuwedzera mitengo yavo yakawanda VAT. The makaita mapato vanosungirwa zvakajeka kuti havatsananguri kwairayirwa zvokushandisa yakanatsa mutengo - nevateresi kana pasina mutero. The Chibvumirano kutaura mutengo pasina VAT, aiva iye anoshanda mutero chawo. Zviri ifarirwe zvikuru nokubvumirana kuti govera uwandu VAT sechinhu yoga mutsetse.

Zvapedzisira imhaka yokuti maererano Art. 424 CC divi Russian kubhadhara mutengo kwenhumbi pamusoro mashoko raanotaura kondirakiti.

In tagutsikana kwataita pamusoro VAT, tinoona kuti imhaka zvayo yezvisikwa hunhu, ndiko chimwe chezvinhu zvakaoma nokuda kwake unyanzvi pakati mitero yaivapo muRussia.

Excise basa. The mutero garo

mitero zvisina kunanga muna Russian Federation (kunze kupfuura pavo - mutero kukosha-vakawedzera) anosanganisira yeUnited mutero - excise mutero (kazhinji anotaurwa rakapfupikiswa - excise mutero) uye tsika mabasa. Ari mhosva mamwe mapoka zvinhu zvakadai kutengeswa pamusoro munharaunda Russia, uye kana imi kuvaita mhiri muganhu weRussia. Nyora panzvimbo bhajeti yokupira masangano uye munhu Entrepreneurs, uye chaiwoiwo payers vari vatengi, t. To. Iye muzvibereko mutengo nenhumbi vanotenga. Sezvo uwandu mutero muBumbiro mutengo nhumbi, zviri pachena kuti imwe mutero zvisina kunanga chinhu excise basa.

Kazhinji, vane pasi excise mutero motokari, doro, Diesel chinotsva, mafuta injini, doro, yakananga uye gwenya peturu, doro uye doro zvigadzirwa, mufodya.

Maererano Article 182 ari Tax Code, tiri pasi mutero kwema kutengesa taxpayer excisable zvinhu achibudiswa Russia, Paanotambira uye Posting zvibereko izvi, mamwe kutapurirana zvinhu (tolling zvirongwa), Kutama nokushanda excise nhumbi kunze Russia.

Vanos. 1 n. 6, Art. 182 of Tax Code anonyora chero excisable chinhu kuti nezvokubvuta uye Posting Data ownerless zvinhu kunanga mutero. Zviri pasi mitero uye kuchinjwa excisable pfuma iri mitemo mari akaitwa.

Zvinofanira excise mutero

Ko pasi excise basa excise nhumbi kunze kwenyika, kuchinjirwa pakati vezvikwata okuwana emakambani, chikuru kutapurirana yokutorazve mamwe maindasitiri kubudiswa, zvichiita kupinda tsika munharaunda excisable zvinhu pamwe unozotevera kuramba vachida State, chairehwa excisable pfuma chengarava SEZ.

The kuitika dziine excise basa nokuti nguva kusvika 2015 dzinoturwa munyaya. 193 of Tax Code.

The mutero Zviremera kuitisa vhidhiyo cheki, kufungawo chibvumirano kuti taxpayer wacho yayo counterparty magwaro ari muripo pachiimbwa mubhengi mashoko nokuda kuchinjwa mari, nhumbi tsika kuzivisa, bhuku kutsigira chokufambisa magwaro kuratidza aina excisable zvigadzirwa kunze Russia.

The mutero nguva nokuda womukati Implementation pamusoro excise nenhumbi vane mwedzi kuti zvifambiswe mhiri kumuganhu - sezvakatenderanwa Labor Code.

MUENZANISO huwandu excise

Initial ezvinhu: distillery inobereka vodka pamwe ethyl doro zviri 40%. It dzinoratidzwa kwayo kugadzirwa pamwedzi Vhoriyamu 500 l. Current mutero unodiwa - 210 rubles por fő pamusoro anhydrous ethyl doro. Huwandu excise basa iri ethyl doro akatengwa 1,650 rubles.

Solution: Tax nechigadziko achava: 500 X 40% = 200 l.

Chitsama excise basa chaienzanirana vodka akatengesa: 200 L rubles X 210 = 42 000 rubles.

Huwandu excise basa kubhadharwa: 42 000 - 1650 = 40 350 rubles.

mhedziso

mitero isina kunanga muri yechigarire hwemazuva mutero hurongwa. Zvikuru kukosha ndiro VAT, iyo inopa mukuru huwandu mutero bhajeti zveminda (nokuti Russian 33-35%). Zvinofanira kucherechedzwa kuti VAT mutero unodiwa chinhu chinokosha anotikurudzira kuti zvoupfumi. Hazvishamisi kuti panguva kwoupfumi zvinogona munyika, kubva muna 1992, VAT mwero Russia akawa 28% kusvika 18%.

Cherechedza kuti excise mutero - imwe mutero isina kunanga, asi zvakananga. Kunyange zvazvo ane hurongwa zvikuru zvinoenderana maduku mutero kupfuura VAT, asi ayo prices ndiwo chokukomborerwa ehurumende Maonero kukirasi pakati.