Article 199 la Code Wachifwamba. Kuzemba misonkho ndi ntchito gulu

Monga munthu obweretsa zachuma, pansi pa lamulo applicable zoweta, amachita munthu amene ntchito ndi oletsa mawerengedwe, deduction wa samalipira ndi kulanda ndalama kwa bajeti. Iye ayenera kudziwa kuchuluka kwa kulipiridwa opaleshoni makamaka. Kakyulasi kufunika kwa nthumwi za ayenera kusunga. kuchuluka Izi amachotsedwa ndalama ngongole kwa munthu aliyense, natuma bajeti.

Ntchito ya wothandizila msonkho

anthu amenewa agwire mawerengedwe, kumana ndi kulanda ndalama kuvomerezedwa kaya ali okha amakhoma misonkho. Komanso, wothandizila zifunika:

• kutumiza zindikirani analembera ofesi msonkho pa ndikosatheka deduction;
• kusunga ndalama masamu ndipo analipira, masamu, kumana ndi anatumiza kwa ndalama bajeti aliyense wokhoma payekha;
• kupereka kwa zikalata supervisory ulamuliro, zomwe ndi zofunika kulamulira mawerengedwe, kumana, malangizo a limanena mu bajeti;
• kukhala timva kwa zaka 4.

ntchito izi anakhazikitsa Article 24 ya Tax Code. Kaya dongosolo misonkho, gulu akhoza kuchita ntchito ya wothandizila ndi:

1. VAT.
2. DZENJE.
3. Ndalama msonkho.

posungira

Kaya mawonekedwe a malipiro a ndalama (ndalama kapena zachilengedwe), wothandizila ayenera kuwerengera ndalama msonkho. Komabe, kumalo ake ikuchitika yekha kwa ndalama lolipiridwa ndi counterparty lapansi. Nthawi zambiri anaika mu siginecha wanu. 1 ndime 3 Nkhani pamwambapa. Pasanafike mwezi umodzi kuchokera tsiku limene nthumwi msonkho anaphunzira za ndikosatheka deduction, aziulutsa chidziwitso olembedwa ulamuliro msonkho. mawu awa akhoza kukhala mu mawonekedwe. Mphindi pa anayamba mwezi, anatsimikiza nkhani ina payekha. Mwachitsanzo, akhoza kuchita opereka Challenge nzika za mtundu.

udindo

Iwo anapereka kuswa pankhani ya akutanthauzanji wothandizila msonkho, ndipo anapereka chifukwa Art. 199 wa Code Wachifwamba. Ndichinthu mu dera la ntchito chuma masiku ano ndi limodzi mwa mavuto ambiri ofunika a boma. Monga tikudziwa, kuchokera mabizinezi ndi nzika kupanga ndalama mbali ya bajeti. Kulephera kukwaniritsa udindo amakhoma misonkho kapena wothandizila amachititsa mavuto kwambiri kuti chikhalidwe ndalama za dziko.

Art. 199 wa Code Wachifwamba: chokhumudwitsa

Mwachibadwa, anapereka chilango cha si kukwaniritsidwa kwa ntchito malinga ndi phindu wothandizila awo pa mawerengedwe, kumana ndi kutengerapo malipiro, imvera mawerengedwe ndi kutumiza ku bajeti kapena kuzimitsa ikatha mtundu thumba, kulephera kuti afotokoze zolembedwa, mwaunyinji. kuti achite zimenezi ndi ziletso zotsatirazi:

• chabwino kuchuluka kwa 100-300 zikwi. opaka. kapena chuma (malipiro) kwa zaka 1-2;
• mmangeni mpaka miyezi 6.
• zaka 2 ntchito mokakamizidwa;
• kwa zaka ziwiri mu ndende.

Kuwonjezera yotsirizira ziletso awiri Article 199 la malamulo Wachifwamba (Wachifwamba Code) amapereka loletsa pa mitundu ina ya ntchito. Izi ilinso ndi kukhala pa malo enieni a zaka 3. Popeza maola. 1 tbsp. 199 wa ziletso Wachifwamba Code ntchito kulemekeza anthu, kuphatikizapo kulengeza kapena zikalata zina mlandu mudziwe mwadala onyenga.

mbali ayenerere

Art. 199 wa Wachifwamba Code ziletso wosamalitsa ngati kulakwa ndi odzipereka:

• kolongosoka isanafike ndi gulu la anthu;
• mu mwaunyinji.

Pankhaniyi wothandizila ndi adzalangidwa:

• chabwino cha 200-500 zikwi. opaka. kapena kuchuluka kwa ndalama (malipiro) kwa zaka 2-5;
• Kumangidwa kwa zaka 6;
• utumiki dera kwa zaka 5.

Milandu ziwiri zapitazi mungathe zina limaletsa yogwiritsa ntchito posts ena kapena kusonyeza ntchito yeniyeni kwakanthawi zaka 3.

Art. 199 wa Code Wachifwamba Akuluakulu a ku Russia ndi ndemanga

Kwenikweni, anapatsidwa zizindikiro za khalidwe loipa lifanane ndi anthu unakhazikitsidwa ponseponse ena - 198. Komabe, mosiyana Art. 199 wa Code Wachifwamba, kuzemba kwa malipiro a misonkho (kapena) chindapusa gulu kumaphatikizapo nkhani ina zokhudza oletsedwa. Komanso, pali kusiyana mu ndalama zomwe anapanga phindu lalikulu kapena lalikulu kwambiri. Mu Art. 199 wa Code Wachifwamba zakonzedwa lalikulu poyerekeza ndi mtengo yapita ponseponse.

Plenum za Supreme Matanthauzo

Iwo apatsidwa za nkhani zimene mlandu pansi Art. 199 wa Code Wachifwamba. Judicial mchitidwe motsogoleredwa ndi malamulo a 11 NK. Malinga ndi iye, wothandizila ayenera wachinsinsi monga anthu malamulo, popangidwa ndi chilamulo zoweta makampani ena ndi ena mayanjano mgwirizano anapatsidwa mphamvu malamulo, kapena kupangidwa m'njira zotchulidwa malamulo a mayiko akunja, maphunziro lonse, chifaniziro awo / nthambi, zomwe zili pa Russia.

Cholinga cha

Iwo amakhala ndi maonekedwe a yachibadwa 198. malamulo The amakhazikitsa mndandanda wa zikalata kuvomerezedwa ulamuliro supervisory. Pakati pawo, makamaka, azipereka lipoti la imfa ndi phindu kapena ntchito anafuna ndalama, pepala bwino, ndi zina zotero. Enterprises (kupatula anthu ndi bajeti mabungwe, komanso mayunitsi awo structural, amene sanachite zamalonda ndipo alibe zolowa azipereke pa chuma, kupatula disposals wa chuma) ayenera kupereka miyezi itatu iliyonse (mwezi usanathe cha kutsiriza kwake) ndipo pachaka (pasanafike 90 masiku kuchokera kutha) mawu, kupatulapo ngati tasonyeza operekedwa ndi lamulo.

FZ № 402

Mawu ndalama chilli sungathe kuperekedwa kwa munthu okhudzidwa, kaya mwachindunji kapena anadutsa ku kampaniyo, kutumizidwa makalata ndi mndandanda wa ZOWONJEZERA , kapena kudzera njira telefoni. zolembedwa wosuta si yakuti kukana kuvomereza ndipo adzakhala anapempha a chithunzicho, anayika cholemba kope, kusonyeza tsiku chiphaso. Pankhani ya malipoti pa njira telefoni, gulu la afunika kusamukira ku kumalo a ntchito chiphaso mu mawonekedwe a pakompyuta. Tsiku kugonjera kwa zolembedwa imatengedwa kuti tsiku la uthenga mwachindunji kapena kutengerapo enieni.

Kamangidwe ka mchitidwewo

Corpus delicti ndi ofunda. Akamaliza mlingo zochita zikugwirizana ndi ntchito za zinthu zomwe ndi amaganizo a. Wolakwa cholinga cha phunziro tichipeza mu podziwa kuti evaded kupereka msonkho kapena premiums inshuwalansi mwaunyinji. Khalidwe limeneli ndi kuchuluka kwa rubles 2 miliyoni. zaka zitatu zotsatizana malinga gawo neotchislennyh malipiro kuvomerezedwa oposa 10% ya nkhaniyi bajeti malangizo a amachotsera, kapena opitirira mamiliyoni 6 rubles.

Mbali zotengera malingaliridwe

Kupalamula akhoza kunawerengedwa kwa zachilengedwe, amene maudindo monga chofunika azimayi bajeti kuti kumalo a ntchito. mabungwe ena sangathe kuonedwa ayenera pansi Art. 199 wa Code Wachifwamba. Mlanduwu malamulo likusonyeza kuti atsogoleri mlandu mtima kampani kulipira a, yowerengera (wamkulu), amene udindo m'gulu kusaina mawu anapereka kwa akuluakulu supervisory, kuonetsetsa yake ndi zonse ndalama kuti bajeti. Udindo akhoza nawo ndi anthu ena thupi, ngati iwo alandira mphamvu zapadera kuti zimenezi kulamulira ogwira thupi. Uthunthu wa nkhani Art. 199 wa Code Wachifwamba m'gulu monga nzika Ndipotu m'malo mwa akauntanti kapena woyang'anira. Ngati anthu awa poyamba anavomera kuchita n'kosaloleka, umalimbana malipoti kulephera kapena kulolerana deta onyenga, khalidwe lawo oyenerera malinga ndi zimene amanena. "A" Gawo 2 kwa nkhani ino.

gulu la nkhani

mabizinesi ena kulipira ogwira ntchito amene ntchito Mwachitsanzo, zikuphatikizapo kulembetsa kulembamo chachikulu mlandu, ngati pali malo azikalangidwa ndi gawo zogwirizana wa ponseponse sankaoneka ngati amathandiza amene mwadala anathandiza mu ntchito ya kuchita n'kosaloleka. Munthu amene bungwe kapena amakonda manenjala, yowerengera kapena wantchito wina wa kampani, komanso zinathandiza kuti ntchito zokhudza malangizo, malangizo ndi zina zotero, akhoza kulangidwa monga kulinganiza zinthu, anayambitsa kapena mnzangayo. Mu milandu, muyenera kutsogoleredwa ndi chakudya cha Art. 33.

Miyeso makamaka lalikulu

Izi lingaliro ayenerere anapereka ku N. "B" gawo 2 tbsp. 199 wa Code Wachifwamba, kupeza phindu yoyenera pokhapokha ngati mtengo si kuchotsedwa ndalama bajeti ya rubles oposa 2.5. The mawerengedwe mu nkhani iyi ikuchitika mwa zaka 3 ndalama zotsatizana. Pankhaniyi, chikhalidwe ayenera kukwaniritsa kuti gawo la anthu omwe sanali deduction misonkho / malipiro ndi oposa 20% kuchuluka okwana kuti azikatumikira ku bajeti. Ngati kuchuluka si anakumana, iwo anazindikira kukula makamaka lalikulu, rubles oposa 30 miliyoni.

Pomaliza

Category milandu zachuma, malinga ndi maloya angapo, molondola m'gulu la Code Wachifwamba. Kukhalapo mu malamulo kuti toughen chilango amalola kupondereza kuyan'anila za nkani za ndalama ndi kuonetsetsa mtendere wa ndalama. Tikumbukenso kuti udindo pa chigawenga amapezeka ndalama okha milandu chachikulu si kuchotsedwa. Kukhazikitsa wopanga malamulo ake n'chakuti malire nthawi, omwe si pasanathe zaka 3 zotsatizana. Kuchokera pamenepa, ndizoonekeratu kuti pali mulandu wachifwamba kuphwanya dongosolo la mwambo ndalama. Zikatero pali cholinga mwachindunji anthu udindo.