Uwiso-mthetho malunga iirhafu kunye nemirhumo: ngezemvelo ezifanelekileyo

Lo mthetho ngoku irhafu kunye neentlawulo ibandakanya Code Tax (emva koku - iKhowudi Tax), kwakunye yenziwe kwi ineziseko zayo kwamanqanaba yase kanye kamasipala, isiphumo obonelela, xa bathe bafika bawanyanzela zokuphelisa phambi kokuba bangene namandla Code Tax i Russian Federation, baya kugcina ukufaneleka kwabo esemthethweni kusebenza kuphela inxalenye, engaquki ichasane Code Tax. Lo mthetho umisela ukuba i-Code Tax, hayi kuphela isiseko kodwa ulawulo lomthetho kwi iirhafu kunye nemirhumo kweli lizwe.

Of the Code Tax iquka iinxalenye ezimbini settlers ezihambelanayo. Omnye wabo, eyokuqala, ichaza nezimaphambili ezingundoqo kunye neendidi ezisetyenziswa umthetho werhafu. Sikwamisa amalungelo angundoqo berhafu, imisebenzi zazo ziphambili ingqalelo imithetho Iinkqubo zohlolo, ichaza ezinye izinto ezisisiseko izohlwayo izono irhafu.

Inxalenye yesibini iquka izahluko esimayelana imigaqo ngokumalunga neenkqubo irhafu kunye namanyathelo athathwe ngokwahlukileyo irhafu. Kwabo, umzekelo, imithetho irhafu kunye neerhafu, VAT kwaye inxulumene yerhafu yengeniso. Kufuneka kukhunjulwe ukuba imithetho engqondweni ukuba neendidi odolo zesebe kunye nemiyalelo ke musa nkqu zikhokelo, eyenziwe yi-Ofisi yoMphathiswa Tax. La maxwebhu afunekayo okanye kucetyiswa ukuba ukusetyenziswa kuphela abasemagunyeni irhafu. Olugunyazisiweyo berhafu, ngokomyalelo, ungumkhokeli ukubonisa indlela ugcwalise ngobhengezo.

izenzo olumisiweyo kwezinye amanqanaba ezingaqukwanga kwi imithetho iirhafu kunye nemirhumo, aye kwi kummandla Russian Federation. Umzekelo, ekhutshwe ngamaziko abasuka kwimigangatho eyahlukeneyo karhulumente kwimiba irhafu, akayi kuba nelungelo ukutshintsha okanye ngandlela ithile zincedise imithetho ekhoyo phezu iirhafu kunye nemirhumo.

RF Irhafu Code legitimizes inkqubo ezibizwa kwi kwintsimi lonke ngendlela efanayo kunye ayisosinyanzelo kwaye iseka kwaye utyhila esisiseko imigaqo zobalo kwi Russian Federation, ekufuneka ilandelwe onke amaziko enxulumene entsimini zemisebenzi yokuqokelela irhafu.

bezomthetho, ezo zilawulwa yi-Code Irhafu - yinkqubo ubudlelane igunya ukuyilwa, ukusekwa, ulondolozo kunye nokusebenzisa amanyathelo epraktikhali ukuqokelela iirhafu kunye nemirhumo. bezomthetho Kufakwe, apho kuvela ngqo kwi inkqubo yolawulo yerhafu, kusenokuba ezifana ukuba isibheno izenzo, zoqhankqalazo izenzo zamagosa ezithile, izibakala kunye nezizathu zazise kubo ubulungisa.

Ezi nketho amanyathelo anxulumene imisebenzi amasiko, njengoko esisodwa uhlobo lwerhafu. Le nkqubo nezenzo zakhe ingqalelo yi-mthetho amasiko.

Kuba umthetho irhafu inikeza eminye imithetho ezizodwa kokungena kwawo ukusebenza ngokusemthethweni. Phakathi kwezinye izinto, ukuba ngokuxhomekeka kumgaqo-siseko malunga nokusekwa lobukho okanye ukungabikho isiphumo engange yesenzo okanye nakusoleka zomthetho. Ngokungqinelana nalo mgaqo, ukubhidana ibonakaliswa xa kukho ubuncinane enye yezi meko zilandelayo, apho lubonakala ngokuba isenzo mthetho:

- wadlula kwiziko akukho amalungelo ukwenza nayiphi na;

- ukuba eso amalungelo leyo bazuza ngqo ukusuka Code Tax;

- Ukuba utshintsho, izongezo okanye anciphise imisebenzi kwezifundo unxulumano irhafu;

- iyakugweba wavumela Code berhafu;

- vala izenzo evumelekileyo amaziko iKhowudi State of inkqubo yerhafu;

- Kuchaza isiseko, inkqubo kunye neemeko ubudlelwane irhafu;

- etshintsha isigama kunye nesiqulatho kweendidi kunye amagama isicelo Code weRhafu;

- abanye parameters aziyithobeli imiqathango kunye nomoya nemiqathango Code Tax.

Relations kwi-sikhokelo lizwe ilawulwa yi-Code serhafu kuphela, kodwa izenzo ngabanye elawula kwindawo ethile kweerhafu, nto leyo enikwe kwi-Code ngenxa emikhulu yayo. Kwabo, umzekelo, kubandakanya uMthetho on Corporate Income Tax owamkelwa ngokusekelwe iyantlukwano kweentlobo izinto kunye neentlobo yemisebenzi yoqoqosho, kwaye ke ngoko iintlobo kunye neentlobo zobalo.