Ingcamango ityala irhafu, iintlobo amatyala irhafu kunye nezohlwayo irhafu

irhafu State - sisiseko kunye nemfuneko ukusebenza kukarhulumente, ukuqinisekisa amalungelo omgaqo-siseko abemi abakhusele, ukuyilwa yokuziphatha, uluntu luphela. Irhafu - eli lungiselelo yokulwa amandla kunye yokhuselo lwesizwe, ukuze awukhusele kwiintshaba yangaphandle. Ngoko, ngexesha yaye irhafu intlawulo epheleleyo mali - kungumsebenzi kwetsima yonke werhafu. Umhlawuli werhafu akanalo ilungelo lokuba alahle wamcacisela inani ukutsalwa kwerhafu ukuba zidluliselwe kwi-mali karhulumente.

iirhafu State enyanisweni - kukuba nokuhlutha esemthethweni kunye uncompensated kwingeniso yomrhafi ngokungqinelana ekhoyo imisebenzi siseko. Ngoko ke, musa ukuhlawula irhafu, umhlawuli werhafu kukwaphulwa umyalelo esekwe urhulumente ingenela izilangazelelo zoluntu luphela. Yaye ekubeni umthetho yerhafu ibandakanya lonke iqela unxibelelwano noluntu, ityala ngalinye irhafu iqulethe into layo irhafu ehambisana ngokungqongqo kuyo eqhelekileyo. Ngokungafaniyo nezinye ukwaphulwa, iintshukumo zokwaphulwa kwemithetho yerhafu, ukongeza iimpawu eziphambili zobutyala zomthetho, lokuba phambili kunye neempawu ezithile. Zonke iintlobo zolwaphulo zerhafu kunokwenzeka ukuba kuxutyushwa kwisahluko elinesithandathu kwakuloo Tax Code of Russia. Ngokutsho amagunya ehlola ezichongiweyo ukwakhiwa ngqo lo mthetho werhafu ubonelela iintlobo ngeentlobo ubutyala kwaye izohlwayo efanayo kubo.

Iintlobo ngeentlobo zolwaphulo zerhafu ezinikezelwa into. 116, 118, 119, 120. Umzekelo, Article 116 (isicelo sokubhalisa) ityhila kuye kwakho ukungqubana kwezimvo karhulumente kunye werhafu ngamnye akhawunti eyodwa bonke abarhafi. Kwaye ngenxa yokuba umthetho karhulumente kuye kwaziswa kuzo ngemfuneko yokuba babhalise, njengoko unomdla ekwenzeni iziko ledatha enokuthenjwa berhafu malunga imali yabo kunjalo impahla kunye nemali ezindaweni zazo, nangenxa waphula imiqathango yoMthetho Code Tax libonelela ukwayo zolawulo. Kuba ubhaliso emva kokuba ubhaliso karhulumente walo naliphi na iziko elisemthethweni kunye noosomashishini ngamnye iintsuku zekhalenda ezilishumi. Ukuze ubhalise lo mhlaba uthengiweyo okanye imeko yesithuthi isetelwe iintsuku ezimashumi mathathu. Xa izohlwayo yerhafu efanayo ziquka isohlwayo engange 5000 ukuba waphula imiqathango yale data. Kwimeko bokulibazisa kunye nokungaphumeleli ingxelo data ngaphezu kweentsuku ezingamashumi asithoba, izohlwayo bandile amawaka 10 engange. Isohlwayo kweli nqaku koosomashishini iya kuba ekhulwini ezilishumi ingeniso efunyenweyo ngeli xesha ayikwazi ibe ngaphantsi kwe-40 amawaka engange.

Isigaba 118 Ubonelela isohlwayo evela werhafu kwi imali engange amawaka 5 ukuba ukusilela ukunika ingcaciso ukuvulwa nokuvalwa-akhawunti yangoku. Eli lungiselelo ikwasebenza umphathi elijongene ukugcina iirekhodi kwi ubambiswano investment.

Inqaku 119 inikeza, ukongeza kwintlawulo isixa oyintloko serhafu, nkqu ifayini ukusukela kuma-5 ukuya kuma-30% isixa esingekahlawulwa yerhafu kuhlahlo lwabiwo-mali.

Inqaku 119, umhlathi 1, useka izohlwayo -mali ka-ezimakhulu mabini engange ngenxa yokuhlutha indlela yokubala werhafu.

Inqaku 119, umhlathi 2, ubonelela izohlwayo imali engange amawaka 40 kuba inaccuracy kwengcaciso kubalo ngesiphumo yezemali imisebenzi zotyalo yentsebenziswano, kwaye kabini ekufumanekeni yenjongo luneziseko izenzo ze igosa elijongene ze isohlwayo kwaye akwazi ukufikelela kuma-80 amawaka engange.

Inqaku 120 iqwalasela ukwayo ngolwaphulo engcwabeni yemithetho yengeniso nenkcitho zezinto ezahlukeneyo zobalo. Izohlwayo phantsi kwalo uluhlu nqaku ukusuka engange-10 ukuya ku-30 amawaka. Yaye ngoxa understating izohlwayo isiseko irhafu unako ukufikelela amabini ekhulwini accrual isixa serhafu.

Kuxhomekeka ukuphawulwa amatyala abonelelwe kunye neentlobo ahambelana lwemfanelo ukunyhashwa irhafu, kwaye umlinganiselo ifuthe berhafu. amalungiselelo jikelele uxanduva ezayo ukuze umsebenzi wabo kubonelelwe kwiSahluko 15 Code Tax. Umthetho ubonelela ngamanyathelo lwemfanelo amaqumrhu asemthethweni, nangenxa IP. umthetho Tax yi isenzo okanye yokungenzi ezakhokelela zokungahlawuli imali yerhafu lwabiwo-mali okanye ukuhlukunyezwa okungalunganga kwezibonelelo ze-Code Tax. Iintlobo ezithile ze amatyala irhafu iimeko ezinciphisa precluding wokubanjwa kwabenzi ukuba uxanduva lolawulo, kodwa kufuneka iimeko mandundu, ngokusekelwe apho ulwaphulo irhafu sele zihlelwe ngokutsha kwinqaku mthetho. Tax Code uhlela ngokucacileyo zonke iintlobo zerhafu mthetho, waphula umthetho obuquka uxanduva lolawulo amagosa, ukwabelana kunye iimeko ezakhokelela nokuqalisa kwe-mthetho.