Irhafu kunye nenkqubo yerhafu njengengxaki nkqubo karhulumente

Namhlanje akunakwenzeka ukuba nomfanekiso nayiphi na inkqubo yezoqoqosho, nto leyo ihlawulwe nekugxininiswa kakhulu kuzo irhafu.

iirhafu indima kwinkqubo yoqoqosho mihla liphezulu kakhulu. Irhafu kunye nenkqubo yerhafu enze kuphela njengoko oyinxalenye ephambili lwabiwo-mali, kodwa sisixhobo esinamandla ukukhuthaza uphuhliso loqoqosho ngeendlela ezintsha. Ukongeza, inkqubo yerhafu kwaye yenza imisebenzi yemveli - ulawula icandelo loluntu, obandakanyeka nokunikezelwa Ubutyebi besizwe. Ngaphezu koko, impembelelo inkqubo yerhafu esoloko yokwanda.

Namhlanje inkqubo iirhafu kunye nemirhumo ye-Russian Federation iye kakhulu anda indima yayo, apho kungenxa uphuhliso kunye nokwandiswa koqoqosho kwicandelo labucala.

Irhafu i intlawulo enyanzelekileyo ngesimilo ukulwa, obekwa nawuphi na umbutho okanye umntu ngendlela yeMali, abo ekugqibeleni kwi ubunini okanye ulawulo lwezoqoqosho.

Iimpawu gratuitousness kulo mzekelo kuthetha ukuba intlawulo singabandakanyi izibophelelo njengamacala karhulumente, ngaloo ndlela, walungiselela phantse yonke inkqubo yerhafu. Iintlobo iirhafu ezikhoyo zeLizwe othile iya kumiselwa izinto ezininzi, yaye ezi izinto kuba zombini ixesha elide kwaye elifutshane, ukwenza inkqubo yerhafu Indlela olutshintshayo.

Noko ke, nazo zonke utshintsho zayo, ukhetho enye isoloko rhoqo - irhafu kunye nenkqubo yerhafu bekusoloko ngamazinga kunye yesinyanzelo karhulumente lokulungiselela lwabo.

Kuwiso-mthetho werhafu Russian mihla, nezimaphambili ezingundoqo alandelayo: iirhafu kunye nemirhumo. Umahluko phakathi kwabo umiselwa ekujoliswe kunye imiba yenkqubo. Ngokuqokelela, ngokuqhelekileyo ithathwa ukuba ibhekisele umnikelo, leyo ifuna ikhomishini ukuba aphendule impendulo elithile umdla Mhlawuli. Tax, njengoko sele sibonile, akukho umlinganiselo ekujoliswe, yaye ngoko ke yindlela wemvula ngqo.

ulawulo Tax ufuna unefuthe iphumelela imidla berhafu, kunye nomdla nobunini. Abanye abaphengululi bakholelwa ukuba ukuvela kwipropati yabucala kugqiba imeko ukuvela iziganeko ezifana irhafu kunye nenkqubo yerhafu. Ngokugxininisa siseko lo mbandela, Ivan Gorsky ubiza imfuneko kwipropati yabucala njengoko wokuqala, i esisiseko umgaqo kweerhafu, owasungulwa A. Smith. mbono ngokweMarxist Ukubuna karhulumente kwakhokelela ekubeni eyona ukutshatyalaliswa ubudlelwane ezipheleleyo yerhafu isizukulwana kwilizwe lethu.

kvazinalogi efakiweyo okunene bekukho izidanga ukuba amaxabiso ezilawulwa kwinkqubo deterministic kakhulu ubudlelane kunye yolawulo-umyalelo. Ngokusekelwe kwisicwangciso-nkqubo ukuba inani acwangciswe kweemveliso. Abagqibayo kuqoqosho evaliweyo neemeko ngesifo sephepha. VAT kudla zixhonywe mveliso ekupheleni-ukusetyenziswa, kuthathelwa ingqalelo iimpawu ngamnye iimpahla kunye ezahlukeneyo iirhafu ezahlukileyo alichaphazeli nokuba nemveliso okanye ukusetyenziswa. iirhafu Excise ayahluki kakhulu ukusuka irhafu yokuthengisa - kukuba iqela impahla irhafu. Irhafu Yengeniso iye ihlawulwe yengeniso yombuso ngohlobo zokurhoxa eseleyo ekhoyo lungeniselo kwemfuneko phezu iinkcitho zamashishini; angayi zobuqu ezinikiweyo elizayo bentlawulo yayo. "Perestroika", eziqale emva nenani-80., Eqala, kuqala kwiinto zonke, utshintsho zokuphatha impahla. Noko ke, nanamhlanje irhafu ezikhoyo kunye nenkqubo yerhafu ibonisa ukunganeli ubudlelwane irhafu kwicandelo likarhulumente. umthetho Civil esicacisa ingqiqo ubunini, ibonisa ukuba, ukuba umnini yonke impahla amashishini ecalanye, urhulumente unalo ilungelo lokuba ukulahla lwepropati ngokokubona kwayo. Ukusetyenziswa kwemithetho yerhafu kwamashishini ezinjalo ubukhulu becala kwezibalo ngaphezu ukubaluleka kwezoqoqosho. Ngoko ke, lo mgaqo-nkqubo yerhafu ingxaki unikwe ekuqinisekiseni ukulingana umdla, njengoko umnini ingeniso kunye nengeniso zezifundo ezilahlwayo ngokusekelwe amanye amalungelo ngaphandle ilungelo kwipropati, kwelinye icala, kwaye urhulumente itsala inxalenye ethile imali efana kwelinye icala, izibonelelo zoluntu swi ephambili yophuhliso loqoqosho nentlalo.

Eyona nto ibaluleke kakhulu inkqubo yoqoqosho lwehlabathi namhlanje yeyona ukubandakanye okunzulu xa imali yoqoqosho ye bepropathi enomgangatho ophezulu wokuqonda (IP). Isiseko nokusasazwa ezithile yorhwebo - yokusebenza ngokwasengqondweni - emakethe zomhlaba yinkqubo lomenzi ephuhliswe kakuhle, ukhuselo copyright, i iinkampani umgaqo-mvume esebenzayo.