Chinthu misonkho ya msonkho munthu: lingaliro, kapangidwe

Ndalama msonkho - udindo wa munthu aliyense amene walandira m'dera la Russia (ndi kunja) ndalama. N'zoona kuti mawerengedwe kuchuluka sonyezani kuti bajeti zimatheka ndi mtima lamanja la chinthu misonkho. Yesetsani kumvetsa tanthauzo la mawu akuti "msonkho munthu opereka" ndi "chinthu misonkho."

yodalirika

Tax ndalama munthu (kapena NFDL) limakhudza aliyense. Dzina wotchuka wa msonkho munthu - msonkho. Ndi kulamulidwa kuti munthu lachibadwa amene amalandira ndalama.

mfundo monga "munthu opereka msonkho", "chinthu misonkho" ndi "maziko msonkho", yafotokozedwa mu mphindi Chapter 23 (pafupifupi buku kwambiri) kwa Tax Code. Komanso m'munsi malamulo a msonkho zikuphatikizapo:

• Federal Chilamulo N 281-FZ wa 25.11.2009.
• Federal Chilamulo N 251-FZ wa 07.03.2016.
• Federal Chilamulo N 279-FZ wa 29.12.2012.
• Federal Chilamulo N 229-FZ wa 27.07.2010.
• Federal Tax Service Order pachibwenzi 30.10.2015 N MMV-7-11 / 485 ndipo nthawi zonse - angalongosolere mikangano kalata Federal Tax Service ndi Unduna wa Zachuma.

mfundo zofunika

Mu chakudya cha malamulo msonkho la Chitaganya cha Russia, ndipo makamaka - Article 209 la woyamba, chinthu misonkho ya msonkho munthu anazindikira ndalama analandira mwa amakhoma misonkho:

• mu dziko ndi kupitirira malire ake ndi nzika anazindikira mwa anthu a;
• ku magwero mu Russia amene si a anthu.

nzika yoona ndi ulamuliro ndi mwachidule masiku enieni (anatsimikizira) munthu kukhala m'gawo Russian yothandizira miyezi 12. Nthawi pakalibe masamu osaphatikiza kukhala kunja kupanga ndi / kapena mankhwala (koma osati kuposa miyezi isanu ndi umodzi). Komanso amaganizira kuyenda nkhani kunja cholinga cha ntchito (kapena zina) maudindo amene amagwirizana ndi makonzedwe a misonkhano kapena ntchito ya ntchito m'minda ya chimasanduka pa nyanja.

Tax wokhala ndi nzika amene ali mu Russia masiku oposa 183. Motsatirana chilamulo, ndalama zake ndi msonkho pa mlingo muyezo 13%.

Ndi chitsanzochi, si anthu - anthu amene ali mu dziko masiku osachepera 183 (popanda kusweka a). gulu Izi zikuphatikizapo alendo amene kufunsira ntchito osakhalitsa, ophunzira amene anafika ku Russia pa kuwombola, ndipo nzika wathu m'dziko kuti yochepa inayake masiku. Anthu otsata sanali anthu ndi kunditumiza ku boma ndalama mosungiramo msonkho pa mlingo wa 30%. Mwachibadwa, chinthu misonkho ya msonkho munthu kwa anthu ndipo sanali anthu, nayenso, ali kusiyana.

Nkofunika kukumbukira kuti gulu la "Malipiro" - si chimaposa ndalama, osachepera mu mtundu, komanso ndi phindu zakuthupi.

Ndipo wina. Ndime yachitatu ya nkhani 207th wa chilamulo msonkho limanena kuti anthu msonkho wa dziko athu, mosaganizira za nthawi yeniyeni dziko okhala, ndife asirikali Russian amene amatchedwa kapena kudwala kunja. Komanso ogwira ntchito za boma mphamvu ndi makonsolo wodzilamulira yokhala seconded ntchito kunja.

Chinthu misonkho ya msonkho munthu: mfundo ndi dongosolo

malamulo msonkho amachitira munthu ngati phindu zachuma, sipangakhalenso masamu mu mawu ndalama. Ndiko kuti, ndalama si kwaiye ngati palibe phindu. Mwachitsanzo, taganizirani mmene zinthu zinalili ndi malipiro a ndalama kuyenda mthenga kapena kulipiridwira wantchito anafika kuchokera ku ulendo.

Phindu zachuma ukufanizidwa ndalama kokha zofunika zitatu:

• kukula kwake umamumvera kuwunikira
• mukhoza kupeza ndalama kapena katundu
• akhoza anatsimikiza mogwirizana ndi malamulo a kampani mu mutu wa 23 wa Tax Code la Russia.

Article 208 Ine malamulo a msonkho kwa zinthu za misonkho ya msonkho munthu ndalama (2016-2017), analandira kuchokera magwero mu Russia ndi / kapena kunja, monga:

• chimaposa kugulitsa magawo (mbali) mu gawo likulu, sheya, makina ndi osasunthika chuma, ndi zina zotero etc..
• ndalama kuchokera yobwereka katundu munthu;
• malipiro inshuwalansi; phunziro kwa msonkho msonkho munthu umafunika anazindikira malipiro inshuwalansi analipira (kupatulapo anapereka kwa Gawo 213 ya Tax Code la Russia);
• penshoni, stipends ndi malipiro ofanana;
• ndalama ku ntchito ya zitetezo boma kapena zokhudza;
• ndalama anachokera ku ntchito galimoto iliyonse, komanso ndalama ndi zilango zina adaachitumiza kwa ophweka awo;
• malipiro ndi zina ndalama malipiro analandira pa maziko ubale contractual m'munda wa malamulo a mayikowo;
• benefiti ndi / kapena chimaposa chidwi makampani nawo onse maphunziro Russian ndi achilendo;
• ndalama zina analandira kuchokera kuzindikira ntchito malamulo m'dziko lathu ndi kunja.

Phindu zachuma analandira ku Russia, nawonso, umamumvera DZENJE misonkho. Pamafunikanso:

• Zikugwira ntchito ndalama kuchokera mapaipi, mizere mphamvu ndi njira zina kulankhulana, kuphatikizapo Intaneti kompyuta;
• Malipilo ndi ndalama zina anakonzedwera pochita ntchito ntchito mamembala adalira chikuyenda mu Russian boma mbendera;
• malipiro ndi Amlowam'malo malamulo a anthu womwalirayo amene anali inshuwalansi.

mndandanda imatengedwa lotseguka. Izi zikusonyeza kuti zochuluka vuto yovuta chuma.

Kuti kosamugonjera msonkho munthu

M'malamulo chomwecho msonkho ali ndi mndandanda wa ndalama msonkho wa anthu thupi kuti si analengeza kwa msonkho munthu. Njirazi ndi monga:

• chithandizo lolipiridwa ndi kholo limodzi palibe pasanafike miyezi 12 kuchokera tsiku lobadwa mwana (osati oposa 50 000 rubles);
• ubwino analipira mogwirizana ndi pakati komanso pobereka, komanso ulova;
• malipiro a ndalama chifukwa cha mavuto kuti ulimi wa thanzi;
• ndalamachi feduro, kupatulapo kupereka zosakhalitsa chilema (mwana odwala - yotero), ndi malipiro ena;
• mphatso za ndalama kwa bwana mtengo wa si rubles zoposa zikwi zinayi;
• alimony;
• chipukutamisozi thandizo mwiniwake (mkaka ankalengeza, magazi, etc ...);
• State penshoni, ntchito, ndi chikhalidwe co-malipiro;
• ndalamachi (gratia), umalimbana ndi kuthandiza chikhalidwe, maphunziro ndi luso mu dziko lathu, malinga ndi mabungwe Russian, yachilendo kapena mayiko (mndandanda anatsimikiza ndi RF Government);
• malipiro kufika odzipereka, monga mbali ya Mapangano wachibadwidwe wa kumunda, nkhani ya amene anazindikira ufulu kuphedwa mwa ntchito;
• Prize okwana mabungwe akunja, mayiko Russian kwa zinthu zazikulu m'minda ya maphunziro, mabuku, chikhalidwe, zojambulajambula, sayansi, ndi atolankhani (pa mndandanda ovomerezedwa ndi boma Russian ndi maboma a nzika za dziko);
• nyumba ndi / kapena dziko imakhala yaulere pulogalamu iliyonse boma kapena dera;
• malipiro compensatory amayenda ndi malamulo a misinkhu yosiyanasiyana ya boma (mkati malire).

Komanso sichingapatule kuchokera msonkho munthu zinthu msonkho monga malipiro ndalama mtanda, amene akutsatiridwa:

• mu mawonekedwe a thandizo akulimbana ndi anthu kuti zigawo citetezo anthu ku ndondomeko ya magulu;
• chifukwa kukakamiza majeure;
• bwana kapena m'banja la ogwira ntchito amene anapuma kapena anafa;
• akuvutika pa dera la Russia ndi zochita za zigawenga kapena mamembala a mabanja a anthu amene akhudzidwa ndi zigawenga.

Mndandanda wonse uli mu nkhani 215 TH ndi 217 TH ya Tax Code. Iye chimatengedwa ngati okha, ndi pa zochitika si nkhani kwa magetsi.

Popeza January chaka chino, nkhani 217-ndinalandira item latsopano. Tsopano, msonkho si mlandu pa mtengo kukwaniritsa ndi ziyenera osadalira pa ziyeneretso za wogwira ntchito.

The mawerengedwe a m'munsi msonkho

Amafuna amakhoma misonkho DZENJE msonkho m'munsi mwa chinthu misonkho mu mawonekedwe a ndalama. Ndalama zonse za munthu kwa nthawi ena mwachidule kenako kuchulukitsa ndi ndalama pa.

M'munsi msonkho anatsimikiza padera pa mtundu wa ndalama anazindikira, ngakhale kulemekeza mitengo osiyana zakonzedwa.

Kuchuluka kwa ndalama zikhoza kuchepetsedwa. Pakuti ichi subtracted therefrom pasadakhale kapena ayi kuganizira zatsalira osiyana (muyezo, kampani, chikhalidwe, ndi zina zotero.).

Chifukwa kuchuluka zabwino wolembedwa ndi kunditumiza ku bajeti. Ngati zotsatira zake zimakhala zoipa, munthuyo sapereka chilichonse, monga msonkho ake m'munsi chimatengedwa ngati ziro. Komanso, opanda chifukwa sangathe kunditumiza ku nthawi wotsatira kapena kuganizira mu kuwerengetsera zina.

Ngati wokhoma lakuti msonkho chinthu misonkho wakhala analandira mwa ndalama pamaso pa mawerengedwe a m'munsi msonkho izo ikumasuliridwa rubles pa Russian Bank chapakati kusinthitsa ndalama pa tsiku chiphaso enieni.

chenjezo limodzi: pamene wakhala m'munsi msonkho wa izo ndikoletsedwa minusovat deduction kwa malipiro ovomerezedwa ndi khotilo. Zimakhala ngongole zofunikira, kuthandiza mwana, malipiro ngongole ndi zina zotero.

mbali zina za kuwerengetsa m'munsi msonkho wa chinthu misonkho a msonkho wa munthu akufotokozera Nkhani 211th - 215th wa Tax Code:

• m'munsi msonkho kwa pomaliza mgwirizano inshuwalansi ali m'nkhani 213th;
• ndalama monga kupeza phindu angayambe pamene kupulumutsa chiwongoladzanja ntchito ndalama analandira pa ngongole, kugula katundu, komanso ntchito ndi misonkhano pansi pa mapangano a m'munda yapachiweniweni malamulo a amalonda munthu, mabungwe kapena anthu amene anazindikira momwe modalirana pa wokhoma msonkho, komanso kugula masheya;
• ngati chinthu misonkho ya ndalama munthu msonkho anazindikira, chifukwa mu mtundu, ndiye ntchito nkhani zimene 211 Ine Tax Russia ( "mtundu" - misonkhano, katundu, chuma, ndiye kuti zonse zimene munthu alandira si ndalama ndi "mtundu" ); Izi amaganizira kufunika kuti ndalama mu mtundu analandira kuchokera anazindikira wazamalonda munthu ndi / kapena kampani (bungwe);
• Magawo ena a ndalama akubwera kuchokera m'mayiko amene msonkho m'dziko akhala m'nkhani 215th wa Tax Code;
• mfundo za msonkho ndalama zinatsala ku nawo chilungamo mu magulu osiyanasiyana, anawerengedwa m'nkhani 214th;
• 1 January 2016 zawo chinthu msonkho kwa misonkho mwina kuchepetsedwa pa linanena bungwe la mamembala a anthu, osati kukhazikitsa gawo (kapena gawo).

mitengo

Total mtengo msonkho amaonedwa kukhala 13%. Izo ntchito kwambiri za ndalama kwaiye mlendo msonkho. Mwachibadwa, woyamba pa mndandanda ndi malipiro Awo, pambuyo - ndi Malipilo a mgwirizano wa kumunda yapachiweniweni malamulo, revenues ku kugulitsa katundu ndi zina ubwino sanatchulidwe Nkhani 2 - 5 malamulo a msonkho.

Mwalamulo ku nambala yachibadwa milandu kumene ndalama msonkho wa msonkho nonresident payekha ndalama anazindikira Russia. Iwo ali omumvera mlingo ambiri 13%. Nawa ena mwa iwo:

• ndalama ochokera m'mayiko akunja ntchito pa maziko a setifiketi kwa anthu;
• alendo ndalama, anaitanidwa monga akatswiri kwambiri oyenerera;
• mamembala ndalama pulogalamu boma kuthandiza osamukawo zaufulu (muno kale) kuchokera kunja kwa dziko lathu; kuphatikizapo mabanja awo ofuna ichitikire kusamukira okhazikika okhala;
• ndalama analandira kuchokera ntchito kwa anthu oyendetsa amene ziwiya yopita pansi mbendera ya dziko lathu;
• zinthu kwa misonkho ya opereka msonkho munthu - akunja kapena anthu; mosatsata dziko, amene alandira m'mene angatetezedwe afika Russia kapena othawa losadziwika.

Imakhala zinthu zambiri msonkho malamulo a msonkho munthu msonkho kwa mitengo yomwe ntchito: 9, 15, 30 ndi 35%.

mlingo 9 chidwi

Izo ntchito ngati:

• Economic amapindula oyambitsa fiduciary ❖ kuyanika sheya. madalitso amenewa zachuma imvera msonkho msonkho munthu ndipo akhoza kuwapeza pa maziko a kugula zikalata kubweza mbali analandira pamaso January 1, 2007, woyang'anira kuphimba sheya.
• Chidwi pa sheya (monga nsinga), kubweza-amatidwa ndi chikalata pamaso January 1, 2007.

mlingo 15 peresenti

Anapanga pa chiphaso cha lopeza, amene bailed mwa anthu, si msonkho anthu a mabungwe mayina Russia.

Zinthu kwa misonkho ya msonkho munthu, umene 30 peresenti mlingo, motere:

• ndalama zinatsala ku sheya wosindikiza makampani Russian ndi ufulu ayenera n'komwe za nkhani gawo la chonyamulira yachilendo (mwadzina), nkhani m'ndende wokwatibwa ndi lachilendo ovomerezeka mapulogalamu chofukizira ndi nkhani m'ndende depository, linaperekedwa kwa anthu, zomwe si kuperekedwa kwa nthumwi za msonkho;
• ubwino onse zachuma analandira ndi munthu amene si yokhazikika msonkho, kupatula ndalama limene misonkho ndi umene pa mlingo wa 13 ndi 15%.

Mlingo mu 35%

Agwiritsidwa milandu:

• ngati chidwi analandira pa madipoziti banki, koma mwina kuposa kuchuluka kwa chidwi chimene masamu kapena pa madipoziti ruble (kutenga mlingo refinancing a Bank wa Central, chinawonjezeka ndi 5%), kapena mu madipoziti mpandadenga ndalama (kutenga mlingo wa 9% pa annum);
• ubwino zachuma phindu lenileni la mphoto iliyonse ndi / kapena winnings akamagwira zotsatira za mpikisano, masewera ndi zinthu zina ndi cholinga ntchito malonda, katundu, ntchito (anapereka mphoto kuwina kapena analengeza mtengo owonjezera 4 000 rubles);
• ndalama ngati malipiro a ntchito ndalama zinachokera ku ogula cooperatives, zopangidwa ndi anthu awo (ma sheya hoda);
• ngati msonkho DZENJE anazindikira kupeza phindu, amene analandira chifukwa ndalama mu peresenti pa ngongole (anabwereka) akutanthauza choncho kwambiri kuposa kukula kutchulidwa Internal Revenue Code (Article mphindi 212, ndime 2);
• ngati kukonzekera ntchito chiwerengero kuwapeza ma sheya hoda kumabweretsa mu mawonekedwe a ngongole ogula ngongole mukupanga ulimi.

msonkho Personal kwa amalonda munthu

SP mwalamulo monga opereka osadalira pa malipiro kuvomerezedwa ndi misonkho. Kommersant malipiro msonkho pamene akuchita malonda pa dongosolo wamba kwa misonkho.

Pankhani ya malipiro ntchito ndi malipiro ake ndi wazamalonda munthu akayamba nthumwi zachuma kwa msonkho munthu.

Mfundo za mawerengedwe ndi malipiro a msonkho uyu amalonda mayina TH Nkhani 227 ya Tax Code. Chief pakati pawo - chinthu misonkho ya msonkho munthu kwa amalonda munthu ndi ndalama zokha zinatsala ku malonda. Komanso, ndalama lofotokozeredwa mu mawonekedwe a ndalama ndi wokoma mtima, komanso phindu zakuthupi, amene akufotokozera TH Nkhani 212 ya malamulo msonkho.

M'munsi msonkho

Wazamalonda Mzimuyo wake aliyense payekha kwa mtundu uliwonse wa ndalama ngati mitengo osiyana pa iwo. Legislatively anapereka ndalama msonkho wa wazamalonda munthu pa mlingo ambiri, mwachitsanzo 13%.

Ndime yachitatu ya nkhani 210th wa Tax Code n'chakuti kuti m'munsi msonkho pa mlingo wa 13% kuchita masamu monga ndalama mawonekedwe a ndalama zina kuposa amachotsera msonkho zotchulidwa Nkhani 218 TH - 221 malamulo TH msonkho, kutenga nkhani za peculiarities zotchulidwa Chapter 23 a Code yachiwiri . Izi zikutanthauza kuti amalonda munthu chibadidwe bwino kuchepetsa m'munsi msonkho kwa amachotsera zotsatirazi:

• muyezo anazindikira mwa Article 218-na- Russian Tax Code;
• Msungidwe zinafotokozedwa Article 219,1 Code;
• chikhalidwe, zotchulidwa TH Nkhani 219 ya Tax Code;
• mu kutengerapo zomvetsa pa wotuluka ndi zida ndalama zam'tsogolo wotuluka ndi / kapena sheya nthawi tsogolo (Article 220,1 wa Russian Tax Code);
• katundu anafotokoza m'nkhani 220th malamulo a msonkho;
• akatswiri zotchulidwa TH Nkhani 221 ya Tax Code;
• pamene posamutsa zomvetsa ku umembala wa Investment Partnership nthawi tsogolo (Article 220.2).

Tax amachotsera zokhudzana ndi akatswiri imvera malamulo umene kutchulidwa ndalama:

• m'Malemba;
• zalembedwa;
• Iwo anatuluka chifukwa cha ntchito umalimbana yekha pa kupeza phindu.

i anafotokoza ayenera kukwaniritsa imodzi.

Pa nthawi yomweyo ananena momveka bwino ndalama zina chofunika kukhala mbali mu deduction akatswiri:

1. Kuchuluka kwa malipiro inshuwalansi, zigwire kuti mokakamizidwa inshuwalansi penshioni ndi thanzi.
2. Mlingo wa misonkho (kupatulapo ndalama). Ndi kuchuluka kwa msonkho chuma cha anthu, lolipiridwa ndi wazamalonda munthu, deductible pokhapokha ngati chuma ndi msonkho, anazindikira mwachindunji ntchito malonda (kupatulapo nyumba, mosungira ndi munda).

Ikani deduction akatswiri n'chotheka pa mapeto a nthawi msonkho. Zokopa msonkho ake akuluakulu, kutenga monga maziko wamalonda munthu mlanduwu msonkho kubwerera kwa msonkho munthu.

Post scriptum

Mwachidule, munthu malo msonkho - ndi phindu zachuma analandira msonkho wokhala nthawi iliyonse mu mawonekedwe a ndalama (ndalama zimakhala Russian ndi achilendo) komanso mu mtundu ((chaka, kotala, ndi zina zotero.) izi zikuphatikizapo zinthu phindu).

Mu Tax Code, Nkhani 208-TH Russian anafotokoza mndandanda wa zinthu msonkho analandira kuchokera magwero onse mu dziko lathu, komanso magwero achilendo chiyambi. Komanso, kumatanthauza muyezo zimene zimasonyeza maganizo a zinthu izi. Kuwachitira makamaka malipilo, Malipilo kwa ochita ntchito ntchito, ubwino zachuma ku kugulitsa katundu ndi / kapena ntchito zake (mwachitsanzo, yobwereka), premiums inshuwalansi, benefiti, chaulemu ndi zina zotero.

ndalama ochokera ku magwero Russian phunziro kwa msonkho munthu ndi kwa anthu ndipo sanali anthu.

Chinthu misonkho analandira mwa munthu mu ndalama mpandadenga, isanafike mtima wa m'munsi msonkho ikumasuliridwa rubles pa mlingo nzeru Bank ku Central la Russia, yeniyeni kuti tsiku lenileni la chiphaso cha ndalama.

Ngati ndalama ndi alandiridwe mwa mtundu otchedwa (katundu, ntchito, ntchito, katundu ufulu, etc.), mtengo kukhudzidwa m'gulu misonkho zina.