Ko te kaupapa o te ture pupirikana: ariā me te tikanga

которого будут рассмотрены далее, является особым направлением финансовой науки. Tāke ture, kaupapa, ariā, ka e kia kōrero puna i muri, ko te wāhi motuhake o te pūtaiao pūtea. I roto i te ako o te huarahi noa ki tona whakamāramatanga. Kia whai whakaaro ano tatou atu he aha te tikanga i te tumu parau o te tikanga, te pūnaha o te ture tāke.

āhuatanga General

связаны с комплексом норм, регламентирующих взаимодействие субъектов по ряду вопросов. Ko te ariā me te kaupapa o te ture tāke e pā ana ki te ture matatini whakahaere i te pāhekoheko o te maha o ngā take o ngā kaupapa. pā ratou ki:

1. Whakapūmau, whakahaere me te kohinga o utu whakahauanga ki te pūtea.
2. Mahi i te mana tika me te taenga moata o utu.
3. FTS karanga mahi, ränei / mahi o ngā kaimahi.
4. Hei hāmene mō hara mahia.

, регламентируются специальными нормами. ngā whanaunga i roto i te kaupapa o te ture tāke, whakaritea e ture motuhake. E whakaritea ratou i roto i te Waehere Tāke, atu mahi o te āhua pūtea, tangohia i ngā taumata rerekē. не рассматривается как раз и навсегда сложившийся феномен. He mea tika ki te mea e kore e te kaupapa i roto i te ture tāke i titiro rite te kotahi, me te mo te āhuatanga whakapumautia katoa. te whakamamaetia ia etahi huringa i roto i te hononga ki te whanaketanga, whakahōu paerewa. Ratou, i roto i te tahuri, kia whakaritea, ka täpirihia i roto i runga i te whanaketanga tango wahi i roto i te āhua.

Kaupapa o te ture tāke

i reira e etahi rerekētanga i waenganui i te ngā wāhi o te pūtaiao ture. Ko te tuatahi o enei ko ratou kaupapa. регламентирует специфических круг взаимодействий. Ko te pūnaha o te ture tāke regulates whānui motuhake o taunekeneke. O te faufaa taketake mō rātou tikanga hoki tenei, tuhinga 2 NC. представляет собой комплекс однородных имущественных и касающихся их неимущественных связей. Ko te kaupapa o te ture tāke ko te huinga o te taonga, me te taonga-kore whanaunga ōrite e pā ratou. E hanga e ratou i waenganui i te kāwanatanga, ahuru, me te tahi atu hinonga. взаимодействия по поводу: Ko te kaupapa o te ture tāke ngā mahi tahi mo:

1. Te whakatū utu.
2. Ko te kupu whakataki o ngaahi fatongia motuhake.
3. Kohinga o huinga moni.
4. Whakatinanatanga o mehua mana.
5. Te pīra ki mahi i hanga e te Federal Tax Service, awerenga / mahi o ona kaimahi.
6. Mau mai i ki te whakawa te hunga e Kua tukinotia e nga ture o te Code Tax.

, считается исчерпывающим. Engari hoki i roto i te Tuhinga 2 o te rārangi Code o taonga, me te tukanga taunekeneke e hanga i te kaupapa o te ture tāke whakaaro te ki kia ngaio. Whānui tikanga e kore e taea e te reira.

pū

, обуславливаются следующим. Āhuatanga e whai i te ariā, i raro, me te tikanga o te ture tāke, he tika ki te whai ake. taunekeneke e hāngai ana e hanga e i roto i te ao ngā o te ora tūmatanui - te mahi pūtea o te kāwanatanga ā-rohe, me te arotahi te āhua i runga i te haaputuputuraa o te kapewhiti i manakohia o hinonga tūmatanui. : Te tāutu i te āhuatanga e whai ake nei o taunekeneke e ko te kaupapa o te ture pupirikana:

1. Takotoranga i runga i te hanganga o ngā rauemi pūtea terenga wai me te āhua.
2. pūāhua Āhuatanga.
3. Ko te aroaro o te municipality te kāwanatanga i roto i te ingoa o tinana mana rite te whai wāhi whakahauanga ranei.

whakarōpū

может рассматриваться с разных точек зрения. Ka taea te titiro te kaupapa o te ture tāke i ngā tirohanga rerekē. I roto i te runga i ngā āhuatanga miramira etahi kāwai o taunekeneke. Na, i runga i nga āhuatanga e kua whakatinana i roto i te akoranga o ngā mahi rānei, tautuhi te hononga:

1. Material.
2. Hātepe (ngā).

Na roto i te hononga pütahitanga emit mahi i runga i:

1. Ko te whakatūnga me te introduction o utu whakahauanga.
2. kawenga Fakahoko Tuhinga moni whakairia.
3. Whakatinanatanga o te mana tāke.
4. Me whakarite i te tiaki o te huarahi o te ture o te ao pūtea.
5. Taxation o hinonga me takitahi.
6. Ko te whakatūnga o tikanga whakahaere motuhake.

Tei runga i te paearu ōhanga e he nunui:

1. whanaunga pūtea. takawaenga ratou te kaupapa o te whakapaipai moni, me te whai i nga tohu e tika ana. Hei tauira, ki te pāhekoheko kohikohi nga utu whakahauanga.
2. whanaunga kore-pūtea. e kore ratou e whai wāhi te kaupapa o moni. Ko enei taunekeneke hanga te pūtake o whanaunga tāke. E hāngai ana ratou i te hanganga, te whakamutunga huringa o whanaunga ture ranei. kia waiho tētahi tauira he hāmene mō te takahi o te Code Tāke, whakatinanatanga o mehua mana, me te pera atu.

Kaupapa me te tikanga o te ture tāke

Ko te pū o te mahi ngātahi i waenganui tipu ngä hinonga i roto i te rängai pūtea, rawa te ara te kāwanatanga whakatau te pānga ki runga ki a ratou. – категории, тесно связанные друг с другом. Kaupapa me te tikanga o te ture pupirikana - kāwai e e tata ana ki tetahi ki tetahi. I roto i te mua kitea nga āhuatanga kounga o te pāhekoheko, rite hoatu ratou he whakaaro e pā ana ki te pau o te huinga o ngā ngākau nuitanga tūmatanui, me te tūmataiti i roto i te ao pūtea.

Ko te aratau tuatahi o te mahi

Kei te whakaaro te reira ki te hei i te tino noa i roto i ngā āhuatanga hou i te tikanga nui. Ko e tika ana ki te meka i te āhua ake tautuhi te tukanga mō te whakatū, whakataki, me te utu o takoha herea, me te ihirangi rauemi o te taunekeneke e hāngai ana tenei. Tuhinga 2 o te Tāke tapaea he tohutoro tika ki te ture o whanaunga i roto i te whakamahi o ngā ture kāwanatanga. roto te tohutoro rite i roto i Art. 2, n. 3, HA. I roto i ngā, kī te täkupu e kore e te ture ā-tono ki te whanaunga tāke, rite e hāngai ana ratou i runga i subordination mana. E kore huarahi atu ki te whakaawe i te mahi e pā ana o te ao i raro i whakaarohia e kore e whakaratohia. Ko e tika ana ki te tūranga tuku iho o te legislators ki te whakahaere i ngā ahumahi e hāngai ana tūmatanui tenei tikanga hohoro.

whakaatu āhuatanga

whanaunga Tāke whakaaro te hiahia mō ngā hinonga ki te whai i nga whakaritenga ture, kahore tetahi kōwhiringa. I roto i ngā taunekeneke mārama atu te whakamahi o ngā ture kāwanatanga kite hei wāhanga o te tikanga marutuna aukati whakahaere. I roto i tenei take, he tohu o Whakahaua ko te whai wāhi whakaratohia e te kotahi anake taha - te tinana hi'opo'araa - waho te whakamahi o ngā tukanga ture ki te ora i runga i to ratou ake ngākau nuitanga, me ngā tika o te kāwanatanga i roto i te ao o te pūtea, ki te rapu i te mahi o te aufau o te mau ohipa tukua ki a ia. O te akoranga, e whakarato ana te ture mo te whakamutunga o te tika ki te pīra mahi tika o te Federal Tax Ratonga roto i te marae. Heoi, e kore e tenei aukati i te whakahi taketake.

aratau fakangofua o mahi

I roto i nga tau tata nei, kua meinga e ia piki haere. tohu ia ki te whakawhiti i te ahua taketake o te nui ki te kitea te ngātahitia i waenganui i ngā ngākau nuitanga tūmataiti me te tūmatanui. Ka rite ki te putanga o te kore o te kāwanatanga i te mana kaha o te tikanga mahi, hei tauira, te kai o kaipakihi takitahi te whai wāhi ki te hanga i to ratou ake kaupapa here tāke, riro mahi me te whakarato mai koa ki momo here, ki te tomo ki whakaaetanga mō loans, wāhikē nama.

ngā kitenga

ture Tāke, na e ko te rängai pūtea motuhake, e whakahaere tikanga i whakaritea dispositive me whakahauanga o tikanga ōrite o te taonga, me te taonga-kore e pā ana ki o ratou taunekeneke tūmatanui e kua hanga e i waenganui i nga ahuru, te kāwanatanga, me te tahi atu rōpū. hāngai ana ēnei hononga ki ngā mahi motuhake.

Ko te anga hanganga ture

Rauemi o te ture tāke ngā:

1. RF Constitution. E whakatakoto ana te reira i te ringa o te kāwanatanga kaupapa, rohe me municipalities i roto i te rohe o te taake, me te te turanga o te mana ā-ture o te aufau.
2. Tāke me ture, tangohia i runga i reira.
3. Na roto i te-ture, whakaaetia e nga tinana whakahaere o te kāwanatanga hānga ana.
4. Ko te ture whāngai e ngā rōpū ā-rohe.
5. Ko te mahi ture o nga municipalities o te takoha rohe.

I tua atu, whakaritea tenei vahi e mea ao. I roto ia ratou:

1. Acts i whakatakotoria nga parau tumu whānui o te taake. I roto i ngā, i te Pākehā Tūtohinga o 1961
2. Bi- me whakaaetanga ao multilateral. Hei tauira, haina hoki te ārai taake rua.
3. whakaaetanga International i roto i nei, i roto i era atu take, mahi ki nga raruraru o te ture tāke.

I roto i runga ki te tikanga whānui e kore he retroactive taua ture tāke. He okotahi Ko nga tuhinga, mitigating ranei tino tutakina mai taunahatanga mō te pakaru o ture whakarato mō tiaki atu mō kaiutu.

Tātaitanga o ngā

Ko te wā whakapumautia e te ture tāke, kua tautuhia i roto i te tikanga motuhake. whakaturia rā e ngā rā maramataka, tohutoro ki te hui motuhake e me puta, wā ranei. I roto i te wā tīmata i te ra e whai ake nei i te tau tohutoro whakaratohia meka ranei. ka pau ngā rā, tei faataahia i roto i tau i roto i te rā e hāngai ana (marama me te ra) i muri i te wā i whakaritea. Wā tatau i roto i nga ra e mahi, ki te kore te mea whakatakotoria i roto i te maramataka. Ki te taka te ra whakamutunga i te hararei ra atu ranei, kua whakawhiti te reira ki te kaimahi. kia mahi e tika ana kia whakamana i mua ki te whakamutunga 24 haora o te whiriwhiri. Ki te ka tukua nga tuhinga, me te moni i runga i ki te tari pou ki 00,00 o te ra, e kore te te wā whakaaro ngaro.

tikanga

E mana ratou, ka whakapumautia e te kāwanatanga, me te tautuhi ōkawatia municipalities, te tikanga here ture o mahi. Tikanga e hāngai ana ki te whakatau i te mara puta o taunekeneke ture tāke i waenganui i ngā kaupapa. kia kitea he maha o ngā āhuatanga o enei ture:

1. E ratou iti ranei kahore toi mua i roto i te ora pāpori.
2. I roto i te wā onge, mahi nga ture kia rite ki te putanga o te hononga tūturu.
3. Te iriti ture no ake whakaaro tauira whanonga whakaaetia.
4. rerekē ture Tāke i te tahi atu tapepe.
5. Ko ti'aturi i runga i te āhua o te ōhanga-motu, me te kaupapa here pūtea o te whenua Ture o mahi.
6. Tikanga i te pūāhua honohono. Hei tauira, i roto i te runga ki enei kaiwhakaari kia hanga takoha ki te pūtea.
7. E rāhuitia ētahi o ratou.
8. Standards whakahaere taunekeneke e whai wāhi kaiwhakaari motuhake - te kāwanatanga, nga mana mātau, municipalities, āpiha tāke, ahuru.
9. Ture o te mahi i te tukanga motuhake mō te mahi i roto i te wa.

Methods o ngā ture pārōnaki

Tei runga i te ihirangi, ture o te haerea e taea e rauemi ngā ranei. I runga i nga mahi e wehea paerewa ki tiaki, me te ture. Tei runga i te rohe i roto i nei mahi ratou, taea e ratou rohe, rohe hānga ranei. Runga anō i ona hōkai, e wehea nga ture o te whanonga ki whānui, me te motuhake. tono Tuatahi ki whanaunga katoa puta i roto i te rohe tāke, ko te tuarua - anake te hononga motuhake i waenga i te kaupapa.

Ko te pū o te taunekeneke

whanaunga Tāke he whanaunga tūmatanui, whakaritea e tikanga. whakatika ratou i roto i te akoranga o te whakatū, whakataki, me te kohinga o utu whakahauanga ki te pūtea, te whakatinanatanga o mehua mana ki te wero i mahi o nga mana hi'opo'araa, ki te kore mahi / mahi o ratou kaimahi, me te ki te hāmene i te kaupapa, takahia nga ture. I roto i nga āhuatanga katoa o te whanaungatanga e tika ana ki te whakanui i te whai ake:

1. Taunekeneke e hanga e i roto i te tukanga o ngā mahi kāwanatanga-te whakanoho, te whakataki o te mahi me te kohinga o utu whakahauanga.
2. Ko te kaupapa ki te whakaaro motuhake te pūnaha kōrero. Hei tauira, i taea e te reira i te whakatūnga me te kohinga o utu.
3. Taunekeneke i te pūāhua ōkawa-tautuhi. ana ratou ki te whakatūnga o whanaunga motuhake i waenga i ngā kaupapa.
4. Wahi ki mehua ture e whakaratohia ana e tųkinotanga kāwanatanga. I roto i ngā, i roto i te take o te ofatiraa o kai o te ture ki te aukati e tika ana he tono.

I roto i te hanganga o whanaunga pupirikana tu:

1. Ahanoa. Ko ētahi o ēnei moni, rawa, pai. Hoki ia huinga o te tāke e ōrite ana ki te ahanoa.
2. Kaupapa. Ēnei ngā pokapū kāwanatanga - te Federal Tax Ratonga, Federal Customs Service, moni kāwanatanga anō-pūtea, me te tahi atu hanganga.
3. Ahuru. He tangata e titauhia ki te hanga takoha ki te pūtea ratou.
4. māngai Tāke, māngai.

I roto i te anga o te mahi tahi whakatakoto ana i ngaahi fatongia motuhake me tika o te rōpū.