Imirhumo yezinto eziphilayo: ireyithi, umyalelo wokuqokelela. Ifomu yokubala imirhumo yendalo

Isihlomelo sihlawulwa eRashiya xa senza imisebenzi enobungozi kwimvelo. Ukuvuma le mithetho, umyalelo kaRhulumente uwamkelwe. Imirhumo yokusingqongileyo ihlawuliswa ngco liseko oluthile.

Isiseko somthetho

Imiba enxulumene nokukhuselwa kwendalo yilawulwa kuMthetho we-Federal No. 7. Nawuphi na umsebenzi wezoqoqosho unempembelelo embi kwendalo. Ngokomthetho wasekhaya, le mpembelelo kufuneka ihlawulwe. Ngokuhambelana nalokhu, iSigqibo samukelwe kwinkqubo yokuqokelela imali yokusingqongileyo. Uxwebhu olufanayo luvumile ixabiso lokuncitshiswa. ISebe loMphathiswa weeNtlawulo kunye neMisebenzi inoxanduva lokulawula ukuphunyezwa kwesenzo.

I zifundo

Ngubani ohlawula imali yokusingqongileyo? Ukukhutshwa akukwenziwa yizo zonke ezoqoqosho. Lo msebenzi unqunywe kuphela kulabo abenza imisebenzi yabo bangela umonakalo wangempela kwimvelo, esebenza kwintsimi yelizwe. Ayinokuba yinkampani kuphela, kodwa nakwamashishini angaphandle, oomashishini ngabanye, amaziko. Uxwebhu malunga nokusekwa kweerhafu zokuqokelelwa kwemvelo luyimfuneko yokuba kwenziwe ngamagosa, kungakhathaliseki ifom yomthetho kunye nohlobo lobunikazi.

Ziyiphi ihlomelo?

Ukuhlawulwa kwentlawulo yendalo yenziwa:

1. Ukukhutshwa kwamakhemikhali angcolileyo kummandla ovela kwizinto eziphathekayo kunye nezinto ezimileyo. Ezi zilandelayo zizindlu zendawo yokubilisa, izityalo ze-diesel, izakhiwo kunye neminye imithombo. Ifowuni ithathwa njengezo zonke iintlobo zothutho, eziqhutyelwa ngumxholo (amanzi kunye neenqwelo, iimoto).
2. Ukukhutshwa kwamakhemikhali angcolileyo kumanzi amanzi. Kule meko, umzekelo, sithetha ngamanzi angcolileyo ukusuka ekuhlambuleni imoto.
3. Ukungcola komhlaba kunye nendawo engaphantsi.
4. Ukulahlwa kokusetyenziswa kunye nenkunkuma yendalo. Ezi zizaliso-mali kunye neefomethi.
5. Ezinye iziphumo ezimbi. Ngokomzekelo, isityalo sokwakha umatshini sivelisa isandi esininzi, ukunyakaza, njl.

Iiklasi zeNkunkuma

Bayibeka ixabiso lentlawulo yendalo. Ukubala kuqhutyelwa ngokukodwa kwikhathalogu ekhethekileyo, apho yonke inkunkuma igqitywa ngokwemigangatho, imeko yomzimba, imvelaphi, inqanaba lefuthe lokusingqongileyo. Kukho amaqela e-5 enkunkuma:

• Iklasi ye-1 - izinto zezinga eliphezulu kakhulu leengozi. Kulo hlobo kubandakanya, umzekelo, i-luminescent, iibane ze-mercury.
• Iklasi ye-2 - izinga eliphezulu lokusongela. Kuquka, umzekelo, ukukhokelela abaqokeleli.
• I-3-r yeklasi - izinto ezinobungozi obuphakathi. Eli candelo liquka iifayile zeoli emva kokusebenza.
• Iklasi ye-4 - iindawo ezinobungozi obuphantsi. Iquka udoti olungenasiphelo lwasekhaya.
• Iibakala lesi-5 - phantse izinto ezingekho eziyingozi. Ziquka, umzekelo, i-paper waste.

Kufuneka kuqatshelwe ukuba yonke inkunkuma yebanga lokuqala kunye ne-4 kufuneka ibe neepaspoti. La maxwebhu achaza iipropati zezinto, inkqubo yokulahlwa, iklasi, iimfuno ze-shishini. Ipasipoti yenkunkuma kufuneka idibaniswe neSebe laseRossprirodnadzor.

Ukuchaneka kokuncitshiswa

Ngokuqhelekileyo, udoti lufakwe kwiibhotile, ezifakwe kwintsimi yomnini wento. Ngokwhedyuli ethile, la matanki athunyelwa ngaphandle. Imirhumo yezinto eziphilayo kulo mzekelo kufuneka ihlawulwe ngumnini wale nto. Kule meko kunomnye udidi. Umzekelo, umbutho usebenza njengomnini wesibonelelo, kwaye ukuqokelela udoti kwenziwa yinkampani enelayisenisi ngokuhambelana nesivumelwano. Nangona kunjalo, isiphelo sesivumelwano esifanelekileyo asiyikumisa ukuhlawulwa kweentlawulo zendalo. Xa uqulunqa isivumelwano, kufuneka ucacise umnini werhasi. Ngokwe-Art. 4, umbandela wesi-2 we-Federal Law No. 89, olawula umba wokusetyenziswa kunye nenkunkuma yemveliso, ubunini bemfucumfucu banokudluliselwa komnye umntu kwintengiselwano (ukuthengwa nokuthengiswa, umzekelo). Kule meko, umnini wenkunkuma yinkampani ezithumela ngaphandle. Loo mqathango kufuneka ubekwe kwisivumelwano. Ukuba akuchaziwe kwisivumelwano, iintlawulo zendalo zinoxanduva lomnini wesibonelelo. Oku kungenxa yomhlathi 1 we-Art. 4 komthetho ongentla. Ngokwamalungiselelo akhe, ubunini bemfucumfucu eveliswe ngumnikazi wezinto ezibonakalayo, izixhobo kunye nezinye izinto, ngokusetyenziswa kwezi zityalo.

Isivumelwano soqeshiso

Makhe siqwalasele umzekelo. Xa uqeshe igumbi, udoti ovela kuwo luphonswa kwiibhagi, ezibonelelwa ngumnikazi wendawo. Ngelo xesha, lo mva ugqiba isivumelwano kunye nenkampani ekhethekileyo yokulahla inkunkuma. Kwimeko enjalo, kuya kuba kubalulekile ukwenza isivumelwano sokuqeshisa ngokuchanekileyo. Ingcola elahliwe kwisitya esinomnini iya kukhankanywa njengepropati yenkampani eyivelise. Kule meko, kunomsebenzi wokwazisa iindleko zendawo yendalo kumenzi werhasi. Nangona kunjalo, kwisivumelwano sokuqeshisa, sinokuqinisekisa ukuba inkunkuma eyangena kwisakhiwo somnikazi wesakhiwo / into iya kudluliselwa kwifa lakhe, ngokulandelanayo. Oku kuthetha ukuba uya kuchitha iindleko zendalo. Ukuba le mqathango ayikho kwisivumelwano, ngoko umbopheleleko uhlala kunye nomenzi werhasi, oko kukuthi, umqeshi.

Ukusetyenziswa kwakhona

Imela ukuba kungenzeka ukucwangcisa umkhiqizo omdala ukusetyenziswa kamva kumgangatho ohlukileyo. Xa uqhuba imisebenzi yezoqoqosho kwamanye amabhizinisi, loo nkunkuma iveliswa efuna ukutshabalaliswa okanye ukulahla. Ngokomzekelo, iimveliso zokutya eziphelelwe yisikhathi, zisetyenziselwa ukondla kwimfuyo. Ukutshatyalaliswa kwempahla kuyimfuneko ukuba ayinakulungiswa kwakhona. Iimveliso ezinjalo ziquka, umzekelo, amayeza.

Ifomu yokubala imirhumo yendalo

Iirhafu ezimbini ezisisiseko zinikezelwa ukubalwa kwezixa ezibelwe zona:

• Kwimiqathango yemigangatho evumelekileyo.
• Kwimimiselo evunyelweyo.

Ngonyaka ngamnye uhlahlo lwabiwo-mali oluseburhulumenteni olulawula ulwabiwo-mali lwabaseburhulumenteni lunikezela amaxabiso omgangatho wendalo ngokumalunga nokunyuka kwamaxabiso. Ngo-2014, i-factor correction factor 2.33 yasetyenziswa. Kwimiqathango yokunciphisa, i-coefficient 1.89 isetyenziswe. Ukuba imida ingaphaya kwemida, kunye nokungabikho kwayo, isixa sifakwe ngokunyuka okuphindwe kabini. Eli lungiselelo lithetha "Inkqubo yokuqokelela imali yokusingqongileyo" (umhlathi 5). Ukugqithisa kukugqithiseleyo ukukhutshwa kwangempela, ukukhutshwa, ukulahla inkunkuma phezu kwemida ebekiwe kunye nemigangatho.

Akhawunti

Ukuchithwa kwefuthe elibi kummandla wendalo akusebenzi njengerhafu yendalo. Kwi-accounting, indleko yolu hlobo iboniswa ngokuhambelana nomhlathi 5 we-PBU 10/99 njengenxalenye yeendleko zokuphunyezwa kwemisebenzi eqhelekileyo. Ukucinga, i- akhawunti yase-76 isetyenzisiwe, apho kuhlala khona iindawo zokuhlala kunye nabantu abanetyala kunye nabathengi. Ku-accounting, ukuthunyelwa okulandelayo kusetyenziswa: I-DB 26 "Iindleko zoqoqosho jikelele" - Cd 76 "Iindawo zokuhlala kunye nabathengi abahlukeneyo nabathengi" - inani lihlawulwa ngempembelelo embi kwimeko.

Kwingxelo yentlawulo, nangona kunjalo, iinqununu zihlawulwa kwiindleko zempahla yokuhlawula irhafu yengeniso. Imithetho ekuphunyezwe ngayo le nto ichazwe kwi-Art. 254, umhlathi 1, ngaphantsi. 7 NC. Iintlawulo zendalo ziqwalaselwa kuphela kwimida kunye neenkcukacha. Ukuba ukuncitshiswa kwenzelwe ukukhutshwa ngokugqithiseleyo, abafakiwe kwiindleko. INkonzo yeeNtlawulo kunye neeRhafu inika le nkqubo kumashishini asebenzisa i-USN.

Xanduva

Kwimeko apho iindleko zendawo engqongileyo azichithwanga ngexesha elimiselwe ngumthetho, amacala enkonzo angasetyenziselwa abaphulaphuli. Zinikezelwa kwi-Art. 8.41 yoMthetho woLawulo. Xa kwenzeka isigqeba, isinqumo esifanelekileyo senziwe ukunyanzelisa intlawulo. Isixa semali kweli nqaku sinoku:

• Kuba magosa - ukusuka kuma-ruble amathathu ukuya kuma-6.
• Amashishini angomthetho - ukusuka kuma-ruble ama-50 ukuya kwi-100 ayi-ruble.

Isigqibo malunga nokusetyenziswa kwesigwebo sokulawula singenziwa emva konyaka omnye ukususela ngomhla wokuthunyelwa kwephulo. Eli lungiselelo lichanekile kwi-Art. 4.5, inxalenye ye-Code yoLawulo. Umzekelo, ukuba akukho zithintelo ezenziwe kwikota yesine ka-2012, ixesha lokuzisa uxanduva lokulawula liphele ngoJanuwari 21, 2014 (umhla wokugqibela wokuhlawula nokufakwa kwentlawulo nguJanuwari 20, 2013). Emva kolu suku, ngoko, akukho nto yokuyifumana kumntu ongenakwenzeka. Isenzo sokungaziphathi kakuhle ngokungahambisani nomhla wokugqibela, sinokubhenwa enkundleni okanye kwisakhiwo esiphezulu seRossprirodnadzor.

Ukungaphumeleli ukubonelela ngamaxwebhu

Ukuba umhlawuli weqoqo ahluleki ukuthumela intlawulo ngexesha, unokutshutshiswa phantsi koBugcisa. 8.1 yeKhowudi yoLawulo. Kule meko, esi sihloko sinokuhlawulwa. Ixabiso layo li:

• Amagosa - ukusuka ku-2 ukuya ku-5 ama-ruble ayiwaka.
• Amashishini angomthetho - ukusuka kuma-ruble angama-20 ukuya kuma-200.

Ukuhlawula imali

Ukuba inani lemali eligqithisileyo lihlawulwa okanye ishishini alibophezelekanga ukuba lihlawule, kodwa lenze, imali ingabuyiselwa. Ukwenza oku, kubalulekile ukubonelela izibalo ezihlaziyiweyo. Kufuneka zihambisane namaxwebhu axhasayo. Njengoko la maphepha angaba ikopi yesivumelwano kunye nenkampani ekhethekileyo yokulahlwa kwenkunkuma, enika into ekudlulisweni kobunini bemfucuza kule nhlangano. Uxwebhu olubonisa ukuba lunokuthi lube nephepha eliqinisekisa ukuba isithuthi apho imali yokusingqongileyo ihlawulwe ihlaziywa.

Kubaluleka kokuncitshiswa

Impembelelo eyona mpe mbelelo kwimeko yendalo ibangelwa yizolimo, izithuthi, amashishini okuvelisa. Impembelelo yabo iphawulwe kuzo zonke iinkalo zolawulo lwendalo. Iinkqubo zobuchwepheshe ezisetyenziswe kula ma shishini ziquka ukukhutshwa kwamakhemikhali ahlambelayo emhlabathini nasemzimbeni wamanzi, i-gesi ezinobuthi kwi-atmospheric air. Ngaphandle kokuhlawulwa kweendleko zendalo, ezo ndawo zoshishino azikwazi ukwenza imisebenzi yazo phantsi komthetho. Kule meko, kwiimeko ezinjalo, akukho mibuzo malunga nesidingo, ubukhulu beentlawulo. Nangona kunjalo, ezi shishini azizona kuphela ezizingcolisayo zendalo. Impembelelo engalunganga kwimvelo nakwiinkampani zeofisi ezinelungelo lobunini okanye izixhobo zokuqeshisa, izithuthi, izakhiwo, kodwa azivelanga. Nangona kunjalo, nabo banenkunkuma. Oku, kwakhona, kubeka kubo uxanduva lokuhlawula umrhumo wendalo.

Isiphelo

Ukuqaliswa kweqoqo lezinto eziphilayo kubaluleke kakhulu. Ukongezwa kokuncitshiswa ngokuthe ngqo kwemali, amashishini, ngokukodwa kumacandelo amakhulu oshishino, anqamle ukuthunyelwa okukhulu kwemisebenzi yabo. Le miqathango imiselwe yimida kunye nemilinganiselo yokukhutshwa. Ukuba bebengekho, ke imeko yendawo yayiya kuba yimeko ebalulekileyo ixesha elide. Ubaluleke ngakumbi kule ndawo kukwaxanduva lwabo abaphulaphula iimfuno ezimiselweyo. Kule meko, kukho ikhowudi yolawulo yokubonelela ngezohlwayo zemali. Ngexesha elifanayo, izigwebo aziyikukhupha umoni lowo onyanzelekile ukuhlawula imali. Ukungeniswa kwangethuba kwamaxwebhu okunika ingxelo kuvumela amagunya agunyazisiweyo ukuba enze ulwazi olufike ngexesha elifanelekileyo kubhaliso olufanelekileyo kwaye ulonge imeko yemo.