Elements zobalo abantu bendalo kunye amaqumrhu asemthethweni

karhulumente ngamnye unelungelo lokuwisa irhafu kunye nokuqhuba imigaqo-nkqubo yezoqoqosho lonke nommandla wayo. Irhafu ehlawulwa kurhulumente unilaterally ezamahala, njalonjalo, non-elinganayo, oko kukuthi, imali yerhafu ehlawulwa soze kubuyiswa, irhafu ayihlawulwanga ukuba naziphi na iinkonzo kurhulumente. Irhafu banyanzelwa ukuba ukuqinisekisa imisebenzi yayo kunye amaqumrhu asemthethweni kunye nabantu ngesixa elithile, ngexesha yaye nakanjani.

Le urhulumente ukuqokelela irhafu, kuyimfuneko ukuba umthetho waba necebo ngubani oza kuhlawula irhafu phantsi kwazo naziphi na iimeko unayo nayiphi na ubutyala, ubungakanani nocwangco bentlawulo. Yonke le miba ulwazi- kweerhafu, iimpawu zabo asetyenziswe yemimiselo kunye namaxwebhu zomthetho karhulumente.

izinto ezichazwe irhafu ukuya Code Tax kwinqaku 17. Phakathi kwazo kukho amaqela amathathu:

1.Obyazatelnye izinto zobalo

2.Fakultativnye izakhi

3. izinto ezongezelelweyo

Umthetho lezowiso usoloko siqulathe iziqalelo ezisisiseko zobalo:

1. into yokubizwa kweerhafu

Isifundo kwerhafu (werhafu) bangabantu kunye amaqumrhu asemthethweni, abahlali kunye nonresidents. Into yokubizwa kweerhafu isenokuba iimveliso, iinkonzo, inzuzo impahla, ingeniso, ishishini.

1. Isiseko serhafu sisiseko yokubala irhafu. Ukuba isiseko serhafu izinga lerhafu. Umzekelo isiseko serhafu ngumthamo iinkonzo ezithengiswa ekubaleni VAT, ixabiso kwipropati, imali izinto ekrwada ngexesha imigodi.
2. Isithuba yerhafu ixesha elithile irhafu abaliweyo, isiseko irhafu kunye nemali ehlawulwa emva koko.
3. Izinga lerhafu uyalingana, eqinileyo, inzala, jikelele, phezulu nezisezantsi. Esi sisixa yerhafu ngeyunithi irhafu nganye.
4. Inkqubo kunye ngokwemiqathango ukuhlawula irhafu. Yonke irhafu kufuneka eze-mali ahambelana karhulumente. Ukuba yerhafu wangena kwenye mali, abasemagunyeni irhafu ingqalelo njengoko usemva ngentlawulo kwaye zingawisa izohlwayo. Ixesha phambi kokuphela apho umhlawuli werhafu esenza irhafu ngokupheleleyo mali kubaluleke ngokukhethekileyo. Zonke iirhafu abe nemihla ethile yokuhlawula, emva koko isohlwayo ityala.
5. Irhafu ezibunjwe ngezenzo zomthetho. kukhululwa phantsi kwemiqathango kunye nezigaba ezintlanu: ukugcina iirekhodi into irhafu, isiseko serhafu, izinga yerhafu kuthathelwa ingqalelo umyalelo iirhafu isicelo kunye irhafu ibalwe.

izinto ozikhethelayo okanye ISP zobalo - nto Iinzuzo uxanduva ukunyhashwa irhafu, izohlwayo, lo umyalelo xa ubuyela irhafu yanikelwa esivakalayo. Izibonelelo ezibonelelwe yi ngumthetho kwiindidi ezithile berhafu, emkhululayo nokuba ngokupheleleyo okanye ngokuyinxenye ekuhlawuleni irhafu.

izinto ezongezelelweyo kweerhafu ayikho imfuneko yoko, kodwa zikhona liabilities yerhafu isigqibo. Ezi ziquka:

1. Ngokuxhomekeke le lwerhafu ilizwe, isithuthi, ipropati,

irhafu 2.Edinitsa - njengenyathelo apho irhafu ibalwa. Umzekelo, iyunithi yomlinganiselo yerhafu yengeniso lusisisekelo yemali yelizwe, irhafu zemlyu- irhafu ngehektare benzin- ton ilitha.

3. Umzekelo kwisikali irhafu irhafu turnover, irhafu izixhobo lweshishini, irhafu yexabiso ndawo.

4.Istochnik irhafu - ingeniso ixhomekeke. Mhlawumbi umvuzo, ingeniso, izahlulo.

Ngaphandle kwento yokuba iintlobo, inombolo kunye nesakhiwo kwerhafu ohlukahlukeneyo izinto zobalo usoloko jikelele. Oku kuyinxalenye irhafu, leyo iza kucacisa uhlobo wayo, umxholo, umbutho kunye nokuqokelelwa kwerhafu emiselwe ngumthetho karhulumente.