Te tumu parau o te tāketanga. Ko wai a he aha e nga takoha utua

I raro i kia mohio ki te tāke ture piri ki te whakatū i te tukanga o te kohinga me te utu o utu me takoha. Kei roto te reira i te whakatū o reiti, rahinga, momo o utu, ture o taua ruritanga moni e tangata rerekē. . Whakaaroa muri, e ko te kaiutu.

whanaunga tāke

I roto i to ratou whakamāramatanga o NK ngaro. Na, i roto i te tuhinga 2 o te Code whakaritea porohita o whanaunga whakaritea e te Code Tax. E pā ana ratou ki:

1. Whakapūmau, whakahaere, utu me takoha i Russia.
2. Whakatinanatanga o te mana tāke.
3. Pīra ki mahi o te hi'opo'araa tinana, awerenga / mahi o ratou kaimahi.
4. Hāmenetia mō hara tāke.

, а также органы власти, уполномоченные на реализацию контрольно-надзорных функций в сфере налогообложения. Ka rite ki ngā kaupapa o te ture pupirikana ko nga whakahaere me ngā tāngata takitahi takitahi - kaiutu, me te mana mātau mo te whakatinanatanga o te mana me te mahi hi'opo'araa i roto i te ao o te tāketanga.

whakarōpū

Kua wehea te kaupapa whai wāhi i roto i te tāke whanaunga ture ki 4 kāwai. E ai ki te Tuhinga 9 o te Code, ngā ratou:

1. . Citizens me tangata ture - ahuru o takoha.
2. tangata tinana me ngā rōpū e mōhiotia ana i roto i runga i te Code, āpiha tāke.
3. Ko te mana tāke.
4. hanganga herea ia.

whakaaro ana tēnei whakarōpūtanga te noa. I tua atu, i te kaupapa o te taake rerekē i roto i te hanganga ture, mana tāke, wehe ōhanga, me te whakahaere. Hei tauira, i runga i te mana kei te wehe noho kore ranei. E ai ki te whakahaere o ngā kaupapa tāke mavahe e wehea ki motuhake, me te taupuhipuhi.

tangata tinana

– это физлица и организации. I taea te kite i te kōrero i runga ake, nga momo matua o kaiutu - tangata tinana me tenei whakahaere. ngā te mua:

1. Citizens o te Russian Federation.
2. E nga tangata ke.
3. Tangata, kahore raraunga (stateless).

noho

Enei, kia rite ki te tuhinga 207 Tāke Code ngā takitahi, i roto i te meka, he karapīpiti i Russia hoki i te iti rawa 183 ra (maramataka) hoki 12 marama. E kore te te wā o noho o nga kaupapa o te taake i roto i te Russian Federation haukotia mo te roanga o te wā-poto (ki runga, ki te ono marama) ki te haere whenua noa atu mō te whakangungu maimoatanga ranei. Ahakoa o te roa tūturu o noho i roto i te whenua, noho he hoia Russian te tavini ki waho, kaimahi o te kāwanatanga, me te rohe hanganga kāwanatanga, tonoa ki waho.

SP

He kāwai motuhake o ngā kaupapa tāke hanga kaipakihi takitahi. Ko ratou tangata tinana e kua haere te rēhita kāwanatanga i roto i te tikanga, me te ārahi mahi pakihi, kahore te whakatū i te hinonga ture. Tenei kāwai hoki ngā notaries tūmataiti, te ture, i whakaturia he ako rōia. E ai ki nga tangata tinana para. 11 February tuhinga NK whakahaere mahi pakihi, kahore te whakatū i te hinonga ture, engari e kore e te rēhita i roto i tenei mana, kihai i taea e te ti'aoro nei i te meka e kore e ratou IP.

whakahaere

, разделяются на: E wehea hinonga ture nei e ahuru tāke ki:

1. rōpū Russian. Ēnei hinonga ture i hanga i roto i te runga ki nga tikanga o te ture motu. Kaua e tono ki kaiutu ratou manga me ētahi atu wae motuhake (FFkm). Heoi, OP mahi i te mau ohipa i runga i whakawhitinga utu ki te pūtea i te wahi o tona wāhi.
2. rōpū Foreign. tuku ratou ki hinonga ture i te āheinga whakapumautia i roto i runga i te ture o whenua ke, me ngā rōpū o te ao, tari māngai me peka o taua tangata, i hanga i runga i te rohe o Russia.

tuakiri tāke

Ko reira te pūtake o te mana tāke ture o te kaiuru. Tāke tuakiri i hanga o herenga o hauātanga me te kaha. Ko te whakamutunga, ko te kaha o te kaupapa ki te mahi i te mau ohipa a te whai i te tika. Tāke tōtika tā whai wāhitanga tūmataiti i roto i nga whanaunga ture, e mau ana kawenga hoki maumaui o nga tikanga o te Code Tax.

Tūnga o ahuru takoha me mau ohipa

Ka rite ki kaiuru matua i roto i whanaunga tāke ko nga kaiutu i runga i te ringa kotahi me te āhua (māngai e tinana haamanahia) i runga i te tahi atu. Ko te whai wāhi o ētahi atu tangata (hei tauira, fakafofonga tāke) he kōwhiringa. I roto i te runga i ahuru Tuhinga 19 Tāke e mohio takitahi me ngā rōpū, he tuari ki te tango utu ki te pūtea whakapumautia. E ai ki te para. 2 83 ture Tāke, atamira i roto i te rēhitatanga IFTS o IP me tangata ture, kua hanga ratou whakaurunga i roto i te NRN (rēhita kotahi) ahakoa o ahakoa ki nga huru me i te ture hono te takanga o te titauraa utu i tetahi atu pupirikana. , таким образом, лицо будет считаться плательщиком до того, как у него появится объект обложения. I roto i te Russian Federation, kia e te tangata ka whakaaro e te aufau i mua ka whai reira te ahanoa o tāketanga.

āhuatanga motuhake o takitahi me ngā rōpū rite te kaupapa ture tāke

Takitahi, i roto i te rerekē ki te ture, e kore e arahi kaute. Whaimāramatanga me tau kihai i pā i te āhukahuka o tinana tangata aufau. I roto i te whakatau i te ahanoa o taake mo ahuru tāke He he uara o te aroaro o te noho mana kore-noho ranei. I roto i te take tuatahi, e hanga utu i runga i te moni katoa riro i roto i te rohe o Russia, a ki waho. Non-noho utu takoha ki runga ki nga hua tangohia anake i roto i te Russian Federation.

kanohi

E te tika ki te whai wāhi i roto i te tangata ture tāke i te takawaenga ranei ahuru. Me tuhia nga mana o te muri. rite ki te 27 Representation, 28 NC tuhinga, ranei kia kia tika i roto i te runga i te Art. 29, he māngai mana o te tumu parau.

rōpū e pā ana

Tenei kāwai o ngā kaupapa miramira i te ture wehe. I roto i te take o te āhukahuka o takitahi mana tāke taupuhipuhi e tika ana ki te tirohia i te tono tika o utu o etahi whakawhitinga rōpū mō ngā take taake. Whakaaro hinonga taupuhipuhi (whakahaere tangata tinana ranei), ki te kia pā i te hononga i waenganui i a ratou nga tikanga ranei hua ōhanga o ratou mahi, me nga mahi o te hunga tohu ratou. Hei tauira:

1. Kotahi hinonga ture autaki tika ranei whai wāhi i roto i te tahi atu whakaurunga o te Kamupene, me te tapeke wahi o neke atu i te 20%.
2. He ngohengohe ki tetahi i roto i runga i te tūranga e pā ana tetahi tangata tūturu.
3. Tangata marenatia, whanaunga hapu, ko te adopter me te adoptee, kaitiaki me te paroita.

Rārangi o hinonga taupuhipuhi kore e whakaaro ngaio. kia whakaae te marae taua tangata i runga i ētahi atu whenua kore āta whakaturia atu i roto i te Waehere Tāke, ki te kia pā i te hua o ngā mahi e pā ana ki te hoko o ngā ratonga, taonga mahi ranei ratou hononga.

tika ahuru

Ratou rārangi matua o 21 tuhinga whakau ana te Waehere Tax. обладают следующими правами: I tua atu, ki te tangata tango pupirikana i te tika e whai ake nei i roto i te Russian Federation:

1. Whakawhiti taonga pēra ki te whakarite kawenga mō utu pananga ki te pūtea (Article 73 TC).
2. Ture rite kaiwhakaoati ki te mana mana tāke (Art. 74 o te Code).
3. Tuhinga reira i te hikinga (94 Tuhinga Code).

mau ohipa o ngā kaupapa

He te whai ake kawenga matua o ahuru te NC:

1. Utua takoha, whakapumautia i roto i runga i te ture.
2. Ki te rēhita ki te IRS.
3. Mau ki te ara o te utu / hua i roto i te tikanga i whakaritea.
4. Tuku i te whakapuakanga tāke i te wahi o te rēhita i roto i te Inspectorate pupirikana.

tiaki o tika

E ai ki te para. Whai 22 January tuhinga NK ahuru tiaki ture, me te whakahaere o ō rātou ngākau nuitanga. Ture ki te whakarite tautuhi reira i roto i te Code Tāke me ētahi atu mahi normative. I roto i te mua ngā:

1. Federal Ture № 4866-1.
2. Code o Hara Whakahaere.
3. GIC.
4. APK.
5. CCP.
6. Customs Code.

Rēhita o ahuru Takahanga

I muri i te tomokanga ki te kaha o te Code Tax i 1992, ka mea e tika ana ki te whakarite i ngā mōhiohio e pā ana ki te kaupapa, ko wai e haepapa ki te tango utu ki te pūtea. I roto i tenei whakaaro, i hanga rerekē pātengi raraunga, i roto i nei faufaa ngā ko te rēhita o ahuru Takahanga. Kei ngā mōhiohio e pā ana ki nga tangata katoa e hiahiatia ana ki te utu uara tāke tāpiri tēnei pātengi raraunga mōhiohio. Ko te rēhita kei roto te raraunga e whai ake nei i runga i te kaupapa:

1. Ingoa.
2. Hoki ngā mōhiohio e pā ana ki te hanga anō ranei.
3. Mōhiohio e pā ana te huringa.
4. Taipitopito o te tuhinga tuku mo te rēhita.

tāke waka

tango e ia te pūtea rohe. āhuatanga i te reira rite te tāke rawa, he tika te whakauru i. Tae noa 2003, e hāngai ana te taake TC i runga i rua utunga - tāke i runga i ngā rawa o takitahi ki te whakaaro ki te rangi, me te waka te wai, me te pana i nga rangatira waka. I muri i te tomokanga ki te kaha o Chapter 28, Tax Code, i hanumi enei takoha ki tetahi. Tāke tāke Transport whakaratohia ka whakatinana i roto i runga i te ture o te Russian Federation. I muri i te whakaaetanga o nga ture rohe ko reira whakahauanga mo te rohe katoa o te rohe. – физлица и организации, на которых зарегистрированы ТС, выступающие в качестве объектов обложения. Ahuru o te tāke waka - tangata tinana me ngā whakahaere e kua rehitatia waka, mahi rite nga taonga o te tāketanga. Ko te kāwai o ngā kaupapa raraunga ngā tangata katoa e ake waka i runga i tetahi papa whenua ture, entailing te titauraa o te rēhitatanga. E nehenehe te reira i te taonga, reti, etc. I te ahanoa o taake mahi .:

1. waka whenua. Ko ētahi o ēnei: huira, cars, pahi, motopaiki me ētahi atu waka fakamīsiní, mīhini crawler me te oma whāhauhau, snowmobile, snowmobiles.
2. waka Water. Ēnei ngā kaipuke rere, parahutihuti, poti, faahee jet, poti nekeneke, poti nekeneke, tōia (whaiaro-kore) me ētahi atu.
3. Air waka. Ko ētahi o ēnei rererangi, waka topatopa, me te pera i runga i.

tāke i runga i te whenua

E parauhia te reira e Tuhinga 31 o te Code Tāke me tikanga whāngai e te mana terenga, nga ture o te pa e hānga ana. – организации и физлица, обладающие участками, отнесенными к объектам обложения, на праве наследуемого владения, собственности, бессрочного пользования. Ahuru o te tāke whenua - tangata tinana me whakahaere e whai pae, hipoki e te taonga o taake, te matau o kainga tuku iho, te mana, te whakamahi mau tonu. tika e pā ana, kia rite ki te Code Civil, i reira e i te kau o te rēhitatanga kāwanatanga o te taonga, ki te kahore te kore e whakaratohia ana e te ture. Ka rite ki te pūtake mō te kohinga takoha ko nga tuhinga o te rēhita kāwanatanga. E kore e te uara o takoha whakawhirinaki i runga i mahi pūtea o nga mahi o te aufau. A, no te tātai i te huru whāinga e tangohia ki pūkete, e ngā hua, wāhi o te pae, me te tahi atu āhuatanga. Ka rite kahore e mohio kaiutu rite tangata he nga wāhi tika o te whakamahi gratuitous akiaki homai ki a ratou i roto i runga i te whakaaetanga riihi ranei.

tāke moni whiwhi

Kei te whakaaro ia tetahi o te pupirikana tino nui tangohia e te pūtea e hānga ana. hanga Utu te mahi ture, me te moni. разделены на 2 категории: E wehewehea ahuru o tāke whiwhinga moni ki te 2 ngā kāwai:

1. rōpū Foreign mahi i roto i te Russian Federation i roto i o ratou misioni pūmau te fariiraa i moni i puna i roto i Russia ranei.
2. hinonga kāinga.

Kaua e utu tāke o hinonga ture tono te pūnaha taake māmā, tango UTII UST me tāke, ngā hoki petipeti.

Profit hei ahanoa o taake

Hoki ngā rōpū kāinga aro reira nga hua tango utu, whakapumautia i roto i runga i te Code Tax. Hoki hinonga ture ke te moni riro Profit roto i ngä tūturu, heke e te utu o enei wae. kua oti te whakarite ano hoki enei utu i roto i te runga ki te Code Tax. Hoki e whakaaro atu whakahaere ke ki te hei painga moni e kua whiwhi i ngā mātāpuna i te Russian Federation.

āpiha tāke

Ka rite ki ratou, i runga ki te Tuhinga 24 Tax Code, ko nga kaupapa o te raveraa i te mau ohipa ki te tātai, kaiponuhia i te ahuru o takoha me takoha ki te pūtea e hānga ana. kia Agents whakahaere e rua kāinga me te pūmau tari māngai o hinonga ke ture me tangata tinana (kaipakihi, notaries tūmataiti me te tahi atu hinonga whaiaro-mahi ki te kaimahi aufauhia i). Ko te mana ā-ture o enei tangata he rite ki te mana o ahuru. Heoi, te mea etahi āhuatanga motuhake. āpiha Tāke:

1. Kia mau ki ngā pūkete o moni, putu, ka utua ki kaiutu, pupuri me deductions ki te pūnaha tāke pūtea, tae atu hoki ia kaimahi e utua ana.
2. Whakarato i roto i te IRS i tuhinga kaute e hiahiatia ana mo te whakahaere o nga mana mātau whakahaere i runga i te tika o te tātai, pupuri taua ruritanga ranei o utu herea.
3. He pūrongo tuhituhi ki te takoha i runga i te eita ki kaiponuhia i te moni o te kaiutu me te nui o te nama. Me rite tenei titauraa i roto i te marama kotahi i te rā i runga i nei kitea e te kaihoko i roto i pā ana ki te huru.
4. Tika, he tātai i te wā, kaiponuhia takoha utua i te aufau, whakarārangi ratou i roto i te pire Treasury hāngai.
5. Me whakarite i te haumaru o te tuhinga e hiahiatia ana mo te mahi o ana ngaahi fatongia hei māngai mō te 4 tau.

Hoki haapa'oraa-kore o nga āpiha ture pupirikana e taea te kawea ki te tika, tae atu ki te taihara, rite ki te tikanga o te ture Russian.

mana tāke

hanga ratou he pūnaha mana kotahi ki nga tikanga o te Code Tax. tirohia te mana tāke te tika o te tātai, kakato me te taenga moata o te utu o takoha me mau ohipa ki te pūnaha pūtea o te whenua. hanga te pūnaha centralized o tinana kei runga o:

1. mana Federal tinana matua ki te faaohipa mātakitaki me te mana i roto i te rohe pupirikana.
2. wehenga rohe.

Ka rite ki hānga whakahaere protrudes hanganga FTS. tari Tāke arahina e te Head, nana nei i whakarite te me e ia i te Minita o Finance o te Kawanatanga. ka waiho i te upoko o te Federal Tāke Ratonga fakafo'ituitui kawenga mo te mahia o te mahi, me ngā mahi i whakaritea ki te Ratonga. Ka rite ki nga whāinga matua o te hanganga pupirikana kaimahi ki te whakarite i te utu wā, me te ki tonu ki nga pūtea me atu-pūtea moni utu me takoha. pokapū mana mahi i roto i to ratou matatau, i roto i runga i te tikanga o te ture, tae atu whakahaere, ā, me te pera atu.

Functions o ngā hanganga tāke

Ko te mahi matua o te IRS ngā:

1. Rēhitatanga o kaiutu.
2. Whakatinanatanga o te mana tāke.
3. Taupānga ki te ofati i Tāke Code o aukati.
4. Whanaketanga o te kaupapa here tāke kāwanatanga.
5. Awareness-kohi, me ngā mahi mōhiohio mō te whakatinanatanga o te tikanga o te ture tāke.

UTII i Russia

tāke Takitahi whakaurua e Ture ture o municipalities, rohe tāone, pa o hiranga e hānga ana. whakamahia me UTII ki OCHO ka tono ki etahi mahi. whakakapi te tāke kotahi te utu o etahi momo o deductions, ohie me te whakaiti whakapā ki te Revenue Ratonga ā-. whakaritea rārangi UTII o nga taonga o te tāketanga e te ture. Kei roto te reira i:

1. Retail.
2. Kararehe me ngā ratonga kāinga.
3. Whakanohonga o ngā hanganga pānuitanga waho, me te pānuitanga ki TC.
4. ratonga whakatutuki.
5. ratonga Motor waka.
6. Te whakarato o nga wahi hokohoko, me whakaaro o te whenua mo te reti mo te hokohoko.
7. ratonga tiaki, hanga, toa, horoi motokā.
8. Te whakarato wāhi mō te noho rangitahi, me te wāhi noho.

whakaritea te turanga tāke mo te wā pūrongo e whakanuia te whakarea tukua turanga deflator (K1) me te uara o nga tohu tinana i tohua i roto i te ture e hānga ana, me te te take e tango ki pūkete te pau o te mahi (K2). whakaritea te auau tāke e te NC me 15%. e kore e K2 ōwehenga e iti iho i te 0,005 me te nui atu i te 1. Kua whakaritea te rohe mahi i te ture e hānga ana. Ka rite ki te wā tāke kaimahi hauwhā.

Te tāke kotahi i roto i Ukraine

Tangata e whiriwhiri ki te mahi i mahi i runga i te USN me te tāutu ki te hōkai o ngā mahi i mua nei, kia whiriwhiri i te rōpū tāke kotahi. Ahuru nei moni e kore e nui ake te kotahi tau 300 mano. Hryvnia, no ki te rōpū tuatahi. Ko te auau tāke mo ratou ki te 10% o te taumata oranga (160 uah.). I roto i te rōpū tuarua ngā tangata nei moni mo te tau e kore e nui ake 1.5 miriona USD. auau Tāke - 20% o te utu iti te toru o te rōpū ngā hinonga ki te moni o runga ki te 5 miriona USD / tau .. (640 USD.) Hoki ratou, nga reiti e whai ake nei o te rerekē haere:

• 3% - mo Takahanga;
• 5% - mo te kore-ahuru o uara tāpiri tāke.

Ko te tuawha rōpū ngā mua ahuru tāke ahuwhenua. Te whakawhiti i tetahi rōpū ki tetahi rōpū kia whakahauanga tūao ranei. I roto i te take tuatahi e te huringa wahi ka nui rawa te rohe i runga i te moni ā-tau.