The kuitika Russian mutero kupatsanura

Kupatsanura mitero - rakarurama ruzha systematization mitero anoenderana mumwe nokuda kufanana chizenga. Somuenzaniso, kwakadaro kupatsanura pakati Russian Federation mitero rinotarisira kuwedzera mabasa pamusoro paumbwe uye Implementation pamusoro bhajeti, nechokwadi enderana uye inobudirira kudzora kufamba kwemitero, zvichienzaniswa kumatunhu mutero parameters, kukura mutero nzira uye nzira kunobva dzakananga kwevari socio-zvoupfumi munzanga.

Dzinounzwa kupatsanura zviratidzo zviri chinangwa dzinoshanda nzira, hwaakange mutero mutsauko, uye izvo takatsunga kubudikidza Genesisi yomutero sechinhu zvoupfumi chaiyo.

The kuitika kupatsanura pakati Russian Federation mitero rinosanganisira musiyano pakati pavo pamusoro zvinotevera chikonzero uye rine zvinotevera mapoka mitero kupatsanura:

1. Pachishandiswa nzira kubviswa mitero vari rakakamurwa zvakananga uye zvisina kunanga. First - ndivo vari vaibhadhara taxpayer zvakananga, uye haagoni reallocated vamwe. nemitero izvi zvine chokuita zvakananga upfumi basa penyaya uye vari kubatwa muchimiro chepamusoro mari mutero, pachake pfuma, mari mutero uye nevamwe. Mitero vari zvavakatemerwa muchimiro yokuwedzera mhosva kuna Mari zvinhu uye mabasa anoumba boka zvisina kunanga kuti. Izvi zvinosanganisira excise mitero, siyana mari, mitemo, VAT uye okutengesa mitero.

2. kupatsanura pakati Russian Federation mitero pamusoro penyaya mitero anopa yavaive kwemitero pamusoro vanhu (mari, somuenzaniso) pamutemo masangano (yemakambani mari mutero, pfuma), uye zvakasiyana (zvipo zvakasiyana kune mari siyana).

3. Pazuva yeUnited uye Regional mitero dzinoiswa pamusoro mujinga nenhanho simba. Heano zindoga uye nemakanzuru mitero seboka.

4. Pane kushanda chinangwa anokudzwa zvayo - VAT, mari mutero, uye nemharu - kubhadhara kuti kure-bhajeti mari, mugwagwa, mvura, kwezvakatipoteredza uye nevamwe.

5. Maererano kunobva yokubhadhara mitero inokurukurwawo kubva nemaonero mamwe mari vakabhadharwa:

- mari mutengo - mitero vanobatanidzwa mari nenhumbi uye mabasa (zvekuvaka kubhadhara, magariro mipiro, mutero mvura nezvimwe);

- Price, tariffs, - mitero, izvo vanobhadharwa kubva yacho ari vakatengesa zvinhu uye mabasa (VAT, excise madzoro pakutevedzera zviito);

- Financial mugumisiro (muboka iri zvinosanganisira kushambadza mutero, pfuma, etc.);

- mari - purofiti, mubayiro (mari mutero, UTII akabhadhara kwavari);

- Net mari - mari inobhadharwa ari muchimiro mutero tichiregeredza Purofiti (fines, Zvirango, kukuvadza, Zvirango).

6. kupatsanura pakati Russian Federation mitero racho rinosanganisira pfuma (nokuti zvose Mapato ose mitero), zvekuvaka mitero, dzaona kukosha mari, mutengi, uyewo mitero inokosha mari zvimwe zvinhu.

7. By pakuverenga nzira musiyano Proportional mutero, Linear, akapindira, uye yakasimba. To boka iri ndezvaJehovha mberi uye regressive mutero.

8. declarative, uwandu, boka mari uye asiri mari mutero fomu Classified nokuda nokuiswa nzira.

9. Maererano fiscal zvinodiwa kufunga collators mitero (ukoshi zvinoiswa yakavakirwa nezvinodiwa chaizvo mari nokuda dzakananga zvirongwa), quantitative - avo kunobva nhoroondo mitero mikana.

10. Fixed uye regulators mitero zvakasiyana nguva parameter zviito vanoumba boka iri dzinounzwa pachishandiswa noruzhinji dzichipfekeka chiito.

11. Kubva nemaonero ari hurongwa isingachinji musiyano kazhinji tichisunga (avo kunorondedzerwa mutemo yeUnited uye anechekuita munyika yacho) uye kan (akasuma mirayiro iwayo chaiwo chero zvikuru chinangwa).