Inkqubo yerhafu

inkqubo Irhafu - iseti kweentlawulo karhulumente, apho zamiselwa kummandla lukarhulumente ethile ngendlela emiselweyo, usebenzisa iindlela zobalo, ngokwamalungu ezizodwa.

Inkqubo yerhafu iquka: irhafu, abantu abangahlawuliyo zabo, imithetho ubudlelwane irhafu lolawulo, ngokunjalo igunya likarhulumente apho ubonisa ukulawula intlawulo kwangethuba.

Inkqubo yerhafu eRashiya, kwakunye nezinye amazwe, kubandakanywa iirhafu federal, kumasebe nasekhaya. Iintlawulo Federal zibandakanya iimali ezihlawulwa ngokuvisisana nemilinganiselo efanayo kunye namazinga emideni yonke kukarhulumente (irhafu lwentlalo emanyeneyo, irhafu nerhafu yezonwabisi, amanzi irhafu, value added tax , njl). irhafu yoMmandla - iintlawulo amagunya alawulayo i-Russian Federation (tax ezothutho, njl ..). iirhafu Local - iintlawulo leyo esinye acwangciswe ngaphambili ngabasemagunyeni kwaye oomasipala kufuneka ukuba ahlawule endaweni yayo (umzekelo: irhafu yomhlaba).

Ngomhla kwintsimi inkqubo yerhafu Russian isebenza ngeendlela ezine ezithile. Ngoko ke, inkqubo yerhafu lula imisebenzi, irhafu kwezolimo, werhafu ncwaba ingeniso edibeneyo yaye indlela ekhethekileyo esetyenziswa xa esenza izivumelwano ezizodwa imveliso-eyipha.

Ngokuhambelana kunye nemigaqo ye-Code Tax, berhafu - abantu okanye imibutho kufuneka ukuba ahlawule intlawulo efunekayo kunye neentlawulo. Inkqubo Irhafu karhulumente ikwaquka ukufumaneka arhente irhafu - abantu abaya kuba noxanduva ekubaleni zonke iintlawulo ezivela kubarhafi kunye nokudlulisela ukuba le nkqubo mali kweli lizwe.

Ukuba sithethe-sikhokelo esemthethweni, simele sikhumbule malunga Federal uMthetho Russian "Ngenxa yedini inkqubo yerhafu." Yonke inkqubo yerhafu, ukususela-1992, esekelwe kuyo. Olu xwebhu ezilawulayo yasekwa uluhlu iirhafu, imirhumo neentlawulo leyo iya kugqithiselwa mali Russian. Ukongeza, umthetho uchaza imisebenzi kunye namalungelo berhafu kwaye, ngenxa yoko, abasemagunyeni irhafu.

Kamva kwisenzo yaqaliswa Tax Code, nto leyo ichaza nezimaphambili ezingundoqo kwaye ilawula ubudlelwane irhafu kurhulumente. Le yeyona imigaqo engundoqo elawula inkqubo yerhafu.

I-arhente engundoqo federal ukuba enze imisebenzi ukulawula ukuthotyelwa kwemithetho esebenzayo - FTS (segama Federal Tax Service). Lo mzimba kwakhona iliso hetiseka kunye ukuchaneka yokubala kweentlawulo, kwakunye zexesha ukufakwa kwabo mali ngamanqanaba ahlukeneyo. FNS kufuneka ukuba ahlole ukuveliswa kunye urhwebo kweziveliso zecuba kwakunye nokugcinwa komthetho lwemali Russian Federation. Kakade ke, inkqubo yerhafu urhulumente alikho kwi FNS omnye: kukho iqela abasemagunyeni yemimandla, awasabela ngayo kunye nokumiselwa nokulawulwa zobalo.

Ngenxa yoko, inkqubo yerhafu ibizwa ngokuba uhlobo ngokubonakala ubudlelwane zerhafu phakathi kwabemi kunye norhulumente; esinye isixhobo-nkqubo karhulumente kakhulu ngempumelelo.

Inkqubo irhafu eRashiya, kwakunye nenkqubo yerhafu kumazwe angaphandle iyatshintsha ngenxa yotshintsho iimfuno zoqoqosho, ezopolitiko kunye nezentlalo ngokukhawuleza. It utshintsha nje le nkqubo kodwa imisebenzi eziyenzayo. Kule mihla irhafu - oku sisixhobo mali wemvula elula kwaye iyindlela eyinhloko ulawulo lwezoqoqosho, nanto leyo ichaphazela isakhiwo karhulumente, iimeko zayo zophuhliso kunye nokuphila.