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Musoro webasa kana sangano rakakutora iwe kubasa rinosungirwa kubudisa mutemo, umo, pamwe, chiitiko chinokosha ndicho chiratidzo chemubare wemari (mubhadha). Zvose zvinowanikwa (zvikwereti, zvikwereti, mabhonasi), chaizvoizvo, zvinoumba chikamu chepakati chemisha.

Mibairo inorongwa maererano neshoko rekugamuchira kwebasa idzva kushanda, purogiramu yevashandi, nguva yenguva inonyora nguva yekushanda, kambani yebasa, uye urongwa hwemari. Uyewo, chikamu chekupedzisira chemari inoshandiswa nemirairo yemabhonasi, memos, zvidzidzo , nezvimwewo.

Pane mitatu mikuru mikuru yekubhadhara mari (kwete tereff, tariff, mixed).

Pasi pemitengo yehurumende, mibairo inotarirwa pamusana pemari yekutengesa yakagadzirwa kune mumwe nomumwe mushandi, izvo zvinoenderana nezvinodiwa nemushandi, mamiriro ezvinhu, unhu uye huwandu hwebasa rinoitwa. Saka, mushandi uyo anogoverwa kirasi yekutanga isiriwe yevashandi neyoyo mibairo yakaderera, asi mubhadharo uyu haufaniri kunge uri pasi pehuwandu hwembairo hwakasimbiswa nemutemo. Saka, nerubatsiro rwemari yekutengesa uye yekutengesa mari inoshandiswa mairi, nhengo dzevashandi vose vari musangano dzakatemwa.

Mari inowanikwa mumabhadharo emabhadharo inowanikwa chete pamutengo wekutengesa, uye zvikwereti zvose, zvipo uye zvimwe zvipo zvinotarisirwa zvinotungamirirwa nemitemo inobvumirana nemitemo mumakambani ega ega.

Mune mari isiri-tariff system, mumwe nomumwe mushandi, zvichienderana nebasa rake rebasa, anogamuchira zvimwe zvikamu zvebasa rebasa raanoshandira. Izvozvi, nehuwandu hwemari, iyo kuverenga mibairo, unyanzvi hwemhizha, urefu hwebasa, kukosha kwebasa, kukodzera kwake uye chiyero chekugona kwekwanisi yekuzadzisa chinangwa chinoiswa munyaya. Iyi fomu iri kuwana mukuzivikanwa, sezvo inokurudzira vashandi kuti vashande zvakajeka.

Nevamwe vakavhenganisa purogiramu, mushandi anopiwa mari yakasarudzwa, iyo, maererano nemigumisiro ye robot, inowedzera kana zvikwereti zvinosimudzwa . Nzira yekubhadhara inowanzoonekwa munharaunda yekutengeserana nemabasa, sezvinoitwa munzvimbo idzi zvakajeka kuongorora kubudirira kwemabhoti, uye, maererano naizvozvo, mubhadharo.

Nokudaro, uchiziva mubhadharo wako, bonus, kuwedzera kana chikamu chemari yaunowana, unogona kuverenga mubhadharo wako. Asi, mari iri muhomwe yekuti "yakawedzerwa" uye "yakabhadharwa nemaoko" inogara yakasiyana, sezvo kubviswa kunowanikwa kubva pachikwata chakawedzerwa. Mutemo wekuita uyo unotsanangurwa muRitemo Code yeRussian Federation, Ch. 23.

Maererano nehuwandu hwepamusoro apa, 13% yehuwandu hwemaripo, pasinei nokuti yakabhadharwa nemari kana mutsa, inofanira kudziviswa. Asi kana kuverenga huwandu hwemitero yemunhu pachake inofanirwa kuongorora kubhadhara mutero. Mutengo wokubvisa mutero ndiyo iyo yakasarudzwa inotengeswa iyo mutero hauunganidzi. Izvi zvinoreva, kana mushandi achiwira mune rimwe remapoka anenge aripo deductible, mutero wemitero (iyo yakawanda inosvika 13%) inoderedzwa nehuwandu hwekubviswa uku. Nzwisiso yakajeka pamusoro pemari uye zvikamu zvevanhu vanobhadhara mutero zvinogona kuwanikwa muChikamu 218 cheMitemo yeRare.

Saka, sei kukwereta mubhadharo. Kuti tiite izvi, isu tinobvisa mubhadharo kubva kuwandu hwemari yakawanda, kana zvichidikanwa, kubviswa uye chikamu chinosara ne 13%, saka tinowana mutero wemunhu pachedu. Mushure mokunge, kubva pamutengo wose wakatarwa mwedzi (imwe nguva yekubhadhara inotaurwa mubvumirano) tinodhara mutero wemunhu wega uye kubhadharwa kubhadhara (kana kuripirwa) uye kuwana mari inofanira kubhadharwa mumaoko edu.