Rakabatana munzanga mutero (Ust)

The vabatane evanhu mutero chinhu yeUnited mutero of Russian Federation. Ari vanopomerwa yeUnited bhajeti, uyewo siyana vasiri budgetary mari yacho mamiriro chechetere. Mari idzi anomiririra Social Insurance Fund, mudyandigere Fund, zvokurapa inishuwarenzi madikanwa. mutero ichi chakagadzirirwa kuunganidza nangananga nezvinhu zvinodiwa kuti Implementation cheHurumende mudyandigere uye nemagariro kuchengeteka uye kurapwa kwevanhu. Ust akaratidza kuburikidza evanhu basa kwemitero.

Mutemo nhamba 212-FL yomusi July 24, 2009, yakanga kwatemwa kuti kubva January 1, 2010 musoro kurega kuva nomugumisiro 24 Ust. Izvi zvinoreva kuti kuripwa vabatane munzanga mutero payers kwave atsiviwa kubhadhara fanira mipiro kuna Social Insurance Fund uye mudyandigere Fund, uyewo TFOMS uye FFOMS.

Pasi mutemo uyu, zvipo kushoma kumbochinja kubva January 1, 2010, apo kutangira January 1, 2011 yakawedzera 34%, izvo 26% vari kubhadhara mudyandigere inishuwarenzi zvairayirwa. Inishuwarenzi Mipiro vanobhadharwa kubva yemari wegore usingabereki pfuura 415 zviuru rubles. gadziriro yakadaro vachibhadhara inishuwarenzi fanira anogona yekudyidzana kuwedzera huwandu pensions. Panguva iyoyowo mudyandigere pashure makumi matatu kubhadhara kuongororwa mipiro makore haasi asingasviki 40% of muhoro chechetere.

Kubhadhara chete munzanga mutero avo mitero vanoda kuita mari muviri vanhu vanoshanda uyewo mitero vanobhadhara zvavo mari Ust. Boka rokutanga rinosanganisira pamutemo masangano, zvakasikwa vanhu vakanyorwa sezvo nomumwe Entrepreneurs , uye kuita mari kuti mari kune vamwe vanhu, uyewo dzose mumuviri vanhu (vagari). Payers muchiitiko ichi vave vashandirwi.

Dzibatane evanhu mutero, maererano Articles 235 uye 236 of Tax Code inofanira kubhadharwa kune masangano kuti varipe vanhu pasi vehurumende mutemo, basa makondirakiti uye Copyright, kunze yepa remuneration kune mumwe Entrepreneurs.

Rakabatana evanhu mutero Zvinofanira kuripirwa mushure ngaamuitire ane mutero kudzokera pamberi March 30, kuuya wazvinenge kwenguva nhau. A kopi akativimbisa pakuraramisa ari FIU miganhu yose muviri pamberi July 1 kwegore kutevera nhau nguva pedyo Ust.

Rakabatana evanhu mutero Zviri pasi mubayiro vashandirwi vairipa kuvanhu kuti-siyana zvibvumirano uye, mukuwedzera, kubhadhara dziri pamusoro basa zvibvumirano.

Tax kubatsira mumagariro mutero inopiwa zvinotevera nyaya. Asingachaiti kubhadhara havateri mugove pamusoro mari rokudzora vanhu nekuripira tsva pazororo, inishuwarenzi pasi chibvumirano rweinishuwarenzi utano. Mukuwedzera, kwete pasi Ust kubhadhara avo, izvo zvisina chokuita deductible panyaya mari mutero, mari uye mari vanhu vakaremara mumapoka ose matatu (I, II uye III).

Ust nokuparadzirwa kwayo takatsunga ne Article 241 of Tax Code. The rakawandisa kuti havasi pasi mitero, anotaurwa muna Article 238, uye kubatsira - iri Article 239 Tax Code. The chaizvo nzira pakati kukarukureta uye muripo deadlines nezvaro Article 243 kubva Tax Code. Rakawandisa anobhadharwa yoga iri yeUnited bhajeti uye pasiri mari pamusoro zvakakodzera chikamu mutero hwaro.

Huwandu bhadharika mu sotsstah, akaderedza nokuzvidzora payer iri mari nekuti zvakafunga mumagariro inishuwarenzi mari. The mari kunyorerwa yeUnited bhajeti zvingaderedzwa kuti uwandu payers ose inishuwarenzi nokuda chete nguva iri inishuwarenzi mudyandigere, maererano tariffs, waiti nemurairo № 167-FL musi 15 December 2001 "On rokumanikidzirwa inishuwarenzi kuti mudyandigere."

Over pamwedzi, mitero vanofanira ngaaverenge mberi kubhadhara Ust kubhadhara pakukura dzakava kubva pakutanga kuMudzidzisi mutero nguva asati kuvakwa mwedzi.