Inkqubo kunye ngokoMthetho kwintlawulo yerhafu isithuthi amaqumrhu asemthethweni

Irhafu - intlawulo mandatory zibuyiselwe, leyo compulsorily anikeziweyo ngu amagunya karhulumente kumanqanaba ahlukeneyo iinkampani nabantu konikezelo umsebenzi-mali karhulumente. ukungaphumeleli kwakhe ukuhlawula lulwaphulo-mthetho, kwaye ngoko ke berhafu, ukwenzela ukuthintela uhlaselo uxanduva lwasemthethweni, kufuneka wazi zonke iinkcukacha izibophelelo entsimini kweerhafu kwaye ukuba zilandele ngqo nabo.

Enye iintlawulo karhulumente kwi-Russian Federation i irhafu isithuthi, owona mthombo esisiseko yengeniso yombuso, isiseko senkxaso-mali yokulungisa kunye nokwakhiwa kweendlela ezithile. Yaye ekubeni phantse akukho mbutho namhlanje akakwazi ukwenza ngaphandle ukusetyenziswa kwezithuthi, kungxamisekile kakhulu ukufumana umbuzo wokuba yintoni inkqubo kwaye olusikiweyo kwintlawulo yerhafu isithuthi ezikhoyo.

I-concept tax imoto

Kwi-Russian Federation, abantu ngokusemthethweni kuxhomekeke iintlobo ezahlukeneyo iirhafu kunye neentlawulo karhulumente, enye yazo na irhafu kwimoto (TN). Olu hlobo lwemali karhulumente esekwe yi-Tax Code of the Russian Federation nemigaqo koogunyaziwe benqila izifundo ze-Russian Federation. TN yintlawulo lwengingqi kunye, ngoko ke, iya kuhlawulwa kwi-mali lwengingqi.

abasemagunyeni ngalinye iziko zengingqi unelungelo lokubeka iirhafu zabo kubantu kunye nemibutho, inkqubo kunye umhla zokuhlawulwa ezikhoyo irhafu isithuthi, kodwa ngaphakathi kwemida kuvunyelwa ngumthetho federal. Kwakhona, le mimandla kufuneka ilungelo lokunikezela iinzuzo olu hlobo yokuqokelela.

abahlawuli berhafu TN

Nabahlawuli berhafu lothutho, ngokungqinelana neSiqendu 357 of the Code Tax, amaziko eyaziwayo, ezibhaliswe isithuthi kuxhomekeke kule hlobo indibano yoluntu.

Ingaba abahlawuli berhafu:

• abaququzeleli 22 Olimpiki kunye Paralympic Winter Imidlalo e Sochi, amaqabane zokuthengisa le-Olimpiki yeKomiti International malunga zothutho, lisetyenziswa kuphela umbutho iziganeko zemidlalo kunye data uphuhliso isixeko njengelinge entabeni;
• FIFA kwaye iinkampani zayo, nto leyo kucacisiwe kuMthetho Federal "Kwi ukulungiswa kunye nokuziphatha kwe-Russian Federation kwi neyomhlaba wonke ekhatywayo FIFA 2018, Indebe yeNtlanganisela yeFIFA 2017 kunye Izilungiso Laws ezithile Russian Federation";
• imibutho ibhola, Indebe yeNtlanganisela, "Russia 2018" - The IKomiti yabaQuquzeleli kwaye iinkampani zayo, mediainformatory FIFA, abathengisi FIFA iimpahla kunye neenkonzo echazwe kuMthetho Federal "Kwi ukulungiswa kwaye ubambe kwihlabathi Russian Cup 2018, Indebe yeNtlanganisela yeFIFA -2017 kunye nezilungiso imithetho ezithile Russian Federation "ngokubhekiselele kwizithuthi, nesetyenziswa kuphela ukuphunyezwa imisebenzi phantsi kwalo mthetho.

Features irhafu imoto kwimibutho

Ngenxa komthetho Russian, kunokwenziwa isigqibo ukuba kukho iimpawu ezifana ngazo irhafu zothutho kumntu ngamnye kunye amaqumrhu asemthethweni, kwakunye ezinye iinkalo kuhlawulwe intlawulo kwimibutho. Kulo mzekelo, i-Code Irhafu libhekisela iqumrhu elisemthethweni njengoko ingumbutho, yaye IP, ngokutsho Code, irhafu imoto zothutho kufuneka ahlawule kwakunye nabantu emzimbeni.

Ngenxa yoko ke, into irhafu, irhafu kunye nesiseko ziqhelekile bonke abarhafi. Kodwa amaxesha, izibonelelo, iinkqubo zokubalwa kunye nentlawulo, njengokuba Ngumthetho, hayi twatse ukuba abantu nemibutho.

into yokubizwa kweerhafu

Into yokubizwa kweerhafu TN - iimoto, ngezithuthuthu, izithuthuthu, iibhasi kunye nezinye izithuthi self-ngokwaso kunye neendlela imikhondo okanye milenge air-wonke esebenzayo, ntaka,-ntaka, elwandle, amaphenyane, sailboats, izikhephe, snowmobiles, ATV, snowmobiles, nasemkhenkceni jet, izikhephe enye umoya, umhlaba kunye namanzi oomatshini ezibhaliswe ngendlela emiselwe ngumthetho.

Into yokubizwa kweerhafu sabakho;

• amaphenyane nesimbo kunye amaphenyane, amandla injini - ngaphantsi kwe-5 enjini;
• iimoto, exhobele ngokukodwa abakhubazekileyo, kunye neemoto enesakhono ngaphantsi kwe 100 enjini, zathengwa ukhuselo loluntu lomthetho;
• izikhephe zokuloba kunye nempahla elwandle;
• inkundla ezibekwe International Register of Imikhumbi;
• kwaye mobile units kuzawuqheliswa kude nonxweme (iimpahla);
• Iinkonzo ntaka kunye iinqwelo zonyango kunye nempilo;
• zabavela imizimba yase igunya lolawulo, ebonelela emkhosini okanye twatse kuyo;
• izithuthi ezibiweyo ukuba wayefuna (kulo mzekelo kwiofisi yerhafu ubonakala uxwebhu evela kubaphathi zokunyanzelisa umthetho engqina oku).

Not kwenziwe zibiza imibutho irhafu isithuthi kunye noosomashishini ngamnye, umsebenzi ongundoqo yona nokufezekisa umkhweli nabemithwalo zendlela, ngokulandelelana, phezu koomatshini ezisetyenziswa kwezi iintlobo zomsebenzi. Kwakunye irhafu ayihlawulwanga kwiitrektara, ukudibanisa kwabavuni noomatshini, ezibhaliswe amashishini ezolimo kwaye ilungiselelwe yezandla zabo.

isiseko Tax, ixesha irhafu kunye nokunika ingxelo

Ukuba ixesha nokuhlawulwa kwerhafu isithuthi amaqumrhu asemthethweni, xesha lokunika ingxelo kunye nenkqubo ukubala zahlukile kwezo emiselwe abantu bendalo, isiseko irhafu kule ngqokelela lingenakumbi. Kuthatha isigqibo malunga:

• zothutho, na iinjini (njenge-enjini injini);
• iinqwelo-moya ezonga, apho injongo efakiweyo ye injini ye jet (njengoko saliphosa jet injini static elikhankanyiweyo kuxwebhu data, ibalwe ngeekhilogram force);
• isithuthi zolwelo esingazihambeliyo, nto leyo uzimisele ukuba yeetoni gross (njengoko amandla gross iitoni kwirejista);
• kwezinye iimeko (njengeyunithi yothutho).

Ixesha irhafu intlawulo VT ngunyaka omnye wekhalenda. Njengoko kwixesha lokunika ingxelo, i-Code Tax (kwiSiqendu 360) icwangcisa elinye ixesha ngenxa mibutho ye ekubhataleni irhafu yezothutho: kwikota yokuqala, eyesibini, neyesithathu. Kwaye ilungelo amazwe akwingingqi ukuseka ixesha ingxelo ngalo lonke.

irhafu

Le okuza irhafu zothutho (irhafu) liya kusekwa yimimiselo sezifundo Russian Federation ngokomlinganiselo amandla injini, izithuthi injini ibambelele jet okanye yeetoni ezinzulu ngamnye enjini mnye, ton enye rejista okanye amandla omnye kilogram, ngokulandelelana, kwezi zixa zilandelayo:

1. iimoto Passenger (enye enjini):

• ukuya kwezingama-100. a. ebandakanya - 2.5 bagcobe;.
• 100-150 l. a. ebandakanya - 3.5 bagcobe;.
• 150-200 l. a. ebandakanya - 5 rbl;.
• 200-250 l. a. ebandakanya - 7.5 bagcobe;.
• kweelitha ngaphezulu kwama-250. a. - 15 engange.

2. Scooters kunye izithuthuthu (omnye enjini):

• ukuya ku 20 hp ebandakanya - 1 rbl;.
• 20-35 l. a. ebandakanya - 2 rbl;.
• ngaphezu kweelitha 35. a. - 5 engange.

3. Bus (enye enjini):

• ukuya 200 litres. a. ebandakanya - 5 rbl;.
• ngaphezulu kwama-200 iilitha. a. - 10 engange.

4. iimoto Freight (enye enjini):

• ukuya kwezingama-100. a. ebandakanya - 2.5 bagcobe;.
• 100-150 l. a. ebandakanya - 4 engange;.
• 150-200 l. a. ebandakanya - 5 rbl;.
• 200-250 l. a. ebandakanya - 6.5 bagcobe;.
• kweelitha ngaphezulu kwama-250. a. - 8.5 engange.

5. Ezinye izithuthi esingazihambeliyo, kwakunye neendlela zale qha okanye umsebenzi womoya (enye enjini) - 2,5 bagcobe.

6. Snowmobiles, snowmobiles (omnye enjini):

• ukuya kwezingama-50. a. ebandakanya - 2.5 bagcobe;.
• iilitha ezingaphezu kwama-50. a. - 5 rbl;.

izikhephe 7. Motor, amaphenyane kunye nezinye izithuthi yamanzi (ilitha enye ..):

• ukuya kwezingama-100. a. ebandakanya - 10 bagcobe;.
• kweelitha mkhulu kwe-100. a. - 20 engange.

8. Iinqanawa motor-ngomkhombe, elwandle (omnye enjini):

• ukuya kwezingama-100. a. ebandakanya - 20 bagcobe;.
• kweelitha mkhulu kwe-100. a. - 40 engange.

9. Jet (lowo kunye l ..):

• ukuya kwezingama-100. a. ebandakanya - 25 bagcobe;.
• kweelitha mkhulu kwe-100. a. - 50 engange.

10. I-self-ngokwaso iimpahla (enye irejista iitoni yeetoni gross) - 20 engange.

11. Helicopters, iinqwelo (enye kg ukuwutyhalela) - 25 engange.

12. Jets (ukusuka lohamba nekhilogram enye imoto) - 20 engange.

13. Okunye umoya okanye amanzi iimatshini ezingenawo Motors (omnye kwi-unit yothutho nganye) - 200 engange.

irhafu Transport kwimimandla (umlinganiselo wayo) kungancitshiswa okanye anda, kodwa amaxesha akukho ngaphezulu kwe-10 ngokubhekiselele amazinga ngasentla. ngesaphulelo akufunekanga imiselwe kwi-Code Tax iimoto abakhweli kunye nomthamo neelitha ukuya ku-150. a. ebandakanya wonke.

VT ubukhulu iseti ngokusekelwe umgangatho wokuphila kummandla othile kunye nothotho nezinye izinto. Zonke amazinga rhafu zothutho e Moscow, umzekelo, ngaphezulu kakhulu kunokuba elichazwe ngumthetho. Ukuba mbandela ayichazwanga irhafu zabo kule ngqokelela, usebenza ngokuzenzekelayo abo abhaliswe kwi-Code Tax.

Ekumiseni amazinga yi leMveliso ukuba bobabini iyantlukwano yabo ngokuxhomekeke kudidi isithuthi, ngokunjalo kuthathelwa ingqalelo iminyaka idlule ukususela kukhululwe matshini.

Imithetho bokubala imali yerhafu

Charge imibutho irhafu zothutho kwenzeka ngokutsho Code Tax (kwiSiqendu 362). Ngokusekelwe kulo mthombo, amashishini balindele TN wena, xa kuthelekiswa abarhafi abantu.

Ukubalwa irhafu zezothutho amaqumrhu asemthethweni kwenziwa ngesithuthi ngasinye ngokwahlukeneyo phinda izinga lerhafu kunye nesiseko serhafu. Ukususela kule yoku sisuswe umbutho ubungakanani iintlawulo kwangaphambili ekuqaleni.

Ezi calculus zenziwa nge inomlingani eliphezulu malunga:

• iimoto abakhweli, umlinganiselo ixabiso million 3-5 engange, kunye nonyaka 2-3 (lomlingani 1.1) iminyaka idlule ukususela kokukhululwa kwabo .;
• iimoto abakhweli, umlinganiselo ixabiso million 3-5 engange, kunye nonyaka 1-2 (lomlingani 1.3) iminyaka idlule ukususela kokukhululwa kwabo .;
• iimoto abakhweli, umlinganiselo ixabiso million 3-5 engange, kunye umnyaka woyekelelo yabo ngaphantsi konyaka (lomlingani 1.5) .;
• iimoto, ixabiso-avareji ye ovela engange-5 ukuya kwi-10 lezigidi, yaye iBhayibhile yathabatha iminyaka engaphantsi kwe-5 (factor 2) kunye lomnyaka woyekelelo zabo .;
• iimoto, ixabiso-avareji ye ovela-5 ukuya engange million 10, kunye umnyaka woyekelelo yabo neminyaka engaphantsi kwe-10 (factor 3) .;
• iimoto, ixabiso-avareji ye-15 ezigidi. engange, kunye umnyaka woyekelelo yabo wayeneminyaka ngaphantsi kwama-20 (factor 3).

Ixabiso avareji isithuthi ibalwa ngurhulumente. Izintlu izithuthi ezo zipapashwa qho ngonyaka ungadlulanga owe-1 Matshi kwi portal web esemthethweni esilawulayo federal eyenza imisebenzi kuphuhliso lomgaqo-nkqubo karhulumente kunye ummiselo osemthethweni kwindawo yorhwebo.

Inkqubo yokubala iintlawulo kwangaphambili

Ukuba mmandla lwanika ithuba phambili iintlawulo imali karhulumente ye yokuhamba, abarhafi balindele nawuphi na umbutho ekupheleni sethuba ngalinye ingxelo ngesantya 1/4 phinda isiseko irhafu kunye irhafu irhafu olungqamelanayo, banikwa into zanda, xa kukho imfuneko.

Kwiimeko apho imoto ubhaliswe okanye zisuswe kwirejista yokurhafela enye okanye ixesha accounting, ukubalwa kweentlawulo TN kunye kwangaphambili eyenziwe ngenxa lomlingani, ezichazwa umlinganiselo iinyanga yonke, ngexesha apho isithuthi ekuthethwa ubhaliswe werhafu, ukuba inani iinyanga, amalungu kwexesha irhafu (ingxelo). Kule nyanga, ibhaliswe apho zimoto, yaye omnye eyanikelwa isuswe kwirejista, kuthathwa nje inyanga iphela.

Izifundo ze-abasemagunyeni baseRashiya unokukuvuma ezo iindidi irhafu, ngubani na oya kuba nethuba balindele yaye musa ukuhlawula iintlawulo up-phambi ingqalelo yi ukuqokelelwa karhulumente.

ngokomthetho intlawulo

Kokuhlawula irhafu ukuya mali kwindawo indawo imoto yakhe. Inkqubo kunye ngokoMthetho kwintlawulo yerhafu isithuthi amaqumrhu asemthethweni ezahlukeneyo ukusuka imithetho wabeka phantsi abantu bendalo.

Imibutho kufuneka ahlawule TN emva kwethuba lerhafu. ie ubalwe kwaye ihlawulwe ibhajethi irhafu zothutho yonyaka. Ixesha ingohluka ngokuxhomekeke imithetho yelizwe izifundo, kodwa ayikwazi ifakwe phambi kokuba ixesha elabelwe ikhowudi lokugcina.

Umzekelo, kummandla Krasnodar umbutho kufuneka ahlawule irhafu engadlulanga Matshi 1, ekufuneka igcwaliswe njengoba xesha irhafu nganye. Kwaye iintlawulo kwangaphambili - ungadlulanga umhla wesi-5 wenyanga yesibini emva lokunika ingxelo. I Ryazan kwerhafu mmandla kufuneka zihlawulwe phambi Februwari 1 kunyaka olandelayo ixesha yerhafu ukuba yaphela. Kwaye iintlawulo kwangaphambili - de kube lusuku lokugqibela lwenyanga, ngokulandelelana, emva kwexesha lokunika ingxelo langaphambili.

Imithetho zommandla ukuze kumiselwe, kwaneendlela ezingadityaniswa ngayo kufuneka ibe seyibuyisiwe irhafu yezothutho. Umzekelo - ummandla Sverdlovsk, apho imibutho TH kufuneka negalelo le mali kuphela kwifom non-cash, ngaphandle kwakwiimeko ebekwe ngumthetho Russian kwi iirhafu kunye nemirhumo.

Iinzuzo kwiinkampani Kwakhona kwimimandla mthetho. Ngoko ke, kummandla Krasnodar kuchatshazelwa ngokupheleleyo zabahlali VT kwezowuni ezikhethekileyo zezoqoqosho, elathi laseka kummandla yalo mmandla. Ukuza kuthi ga ngoku, iqumrhu elisemthethweni kufuneka zingeniswe kwisivumelwano serhafu, sisicatshulwa esithathwe kwirejista lwamaqumrhu angaphandle esemthethweni kunye nekhadi yokufuduka. Kwakhona kulo mmandla abaxhamlayo unxulumano ukukhuseleka emlilweni, ukuthatha inxaxheba koluntu inxaxheba ekuphunyezweni kwemisebenzi kummandla ukhuseleko lomlilo kunye nokwenziwa komsebenzi zohlangulo. Isiseko ezi amashishini izibonelelo zibonelelwa kwi inkonzo efanelekileyo charter lombutho kunye TCP.

Kwimeko non-kwintlawulo yerhafu isithuthi mali ahambelanayo ngexesha elikhankanywe yombutho isibopho ezimiselwe kwi-Code Tax. Inqaku 199 soMthetho i-Criminal Code of the Russian Federation lubonise ukuba inkampani, Nezingathanga ukungenisa imbuyekezo yerhafu kwi kwexesha, okanye yikhankanye ngolwazi zobuxoki ngeenjongo, Ngokuqhusheka data, uya kuphindezelwa yi isohlwayo kwiimeko ezinjalo kwi 100-300 amawaka. Engange, inkonzo zoluntu ukuya kwiminyaka-2 okanye nokuswela inkululeko ukuya kwiminyaka-2, kunye ukuhluthwa ilungelo lokuba nenxaxheba kwimisebenzi ethile iminyaka ukuya ku-3 okanye ngaphandle kwayo.

Ityala elifanayo, obenziwe iqela labantu iyelenqe, okanye ngomlinganiselo omkhulu, ubandakanya nokubekwa isohlwayo sama-200 ukuya 500 lamawaka. Engange, ngebhaxa iminyaka ukuya ku-5, okanye avalelwe ukuya kwiminyaka 6 ukuhluthwa ilungelo lokuba nenxaxheba kwiintlobo ezithile zethuba elifikelela kwiminyaka-3 okanye ngaphandle kwayo.

isibhengezo tax

Yentlawulo yombutho irhafu isithuthi, ukuba ukubala yayo, ezele umyalelo yentlawulo. Le ntela yezothutho ihlawulwa ngokungqinelana ne-declaration lingeniswe kwindawo indawo imoto yakhe. Ngelo xesha linye imbuyekezo yerhafu yimibutho yorhwebo kufuneka banikwe igunya irhafu ezifanelekileyo ungadlulanga owe-Februwari 1 konyaka, ekufuneka izaliswe njengoko ixesha irhafu nganye.

Ukuba umbutho, ngokutsho Art. 83 Code Tax, isaziwa werhafu enkulu, umyalelo yentlawulo kufuneka zingeniswe kwi igunya irhafu kwindawo ukubhaliswa abangahlawuliyo enkulu irhafu.

Ukushwankathela konke oku kungasentla, kubalulekile ukukhumbula ukuba irhafu entsha isithuthi kwezinye iingingqi uphakame kakhulu xa kuthelekiswa nonyaka ophelileyo. Ngoko ke iliso rhoqo ukufaneleka ulwazi kule ndawo - ngumqathango oyimfuneko ukuze kubalwe eyiyo ngexesha kunye nokuhlawulwa kwerhafu ezichazwe wokulondoloza imali karhulumente.