CSC chiyani? The watsopano zizindikiro gulu bajeti

Imodzi mwa mfundo zofunika zimene mukufuna kuti amakhoma misonkho mu enumeration a msonkho ndi ndalama zina kwa bajeti ya dziko, ndi CSC. Iye akuimira ndondomeko ya manambala, pamene inu muyang'ana pa anthu ambiri okha wodabwa kugwedeza, sankamvetsa tanthauzo.

Chimene chimafuna CSC zimene bajeti gulu code, ndi kumene m'bale wake - mavuto udzaonekeranso aliyense wa wokhoma msonkho, kamodzi kudzaza chiphaso cha malipiro a ntchito boma, Levy kapena excise. Kuti tiyankhe funso limeneli amatchedwa ku Unduna wa Zachuma Malangizo ntchito dongosolo Russian bajeti ndi kuwonjezapo kwa iwo, ponena za CSC.

CSC Kodi

CSC - ndi chidule cha mfundo "bajeti gulu kachidindo". Izi chingwe yaitali manambala woimira kachidindo makamaka. Nambala iliyonse mu unyolo uwu encodes gulu lapadera la revenues bajeti mu dongosolo zachuma dziko. Wa zinthu zofunika wachibale wa magulu awa akhoza kumatanthauza, pamene Iye adalowa malipiro ndi zimene cholinga chake, amene ukufanizidwa ndi addressee ndi pa chuma chimene utumiki anasamutsidwa ndalama, kotero kuti iwo akhoze kupitiriza kufika.

Boma bajeti si nkhani umodzi, pamene akhoza kudziunjikira malipiro inbound, lili angapo "nthambi": CSC, ndalama, ndalama, dongosolo bajeti, kuphatikizapo reassignment wa chuma boma akumeneko wapangidwa.

Mwachitsanzo

Pakuti kumvetsa tsatanetsatane wa dongosolo bajeti, ganizirani otaya ndalama pa CSC USN - ndalama zopeza opanda. Opereka wa msonkho uyu kubwera makampani ndi mabungwe mu UPDF lapansi. Tax malipiro ndi anthu malamulo zimatumizidwa bajeti boma, ndalama amenewa kuti aziseŵenzetse pa malipilo a wogwila ntchito m'boma. Choncho, malonda, zinthu zothandiza bajeti boma, muli antchito awo komanso aphunzitsi, madokotala ndi anthu ena.

Kuchepa kwa ndalama zolowa ndi mbali za bajeti

malipiro onse ukubwera ndi "CSC USN ndalama zopeza opanda" ali zosankhidwa malinga ndi mapulogalamu a zachuma. Iwo kudziunjikira mu BCF Tax Inspectorate, womwenso misonkho payokha, malingana osati pa CSC, komanso OKATO. Nkhani imeneyi zimathandiza inu mumakumbukira nthawi za moyo wa kutolera misonkho mu chigawo chomwe mufuna.

Choncho, Ministry of Finance akhoza "kuwunika" kupereka msonkho ndi ndalama zina kwa bajeti, malinga ndi zizindikiro za Bajeti Russian Federation, ndi kulenga mapulani zogwirizana ndi chiwerengero cha ndalama zake. Lingaliro la zizindikiro analengedwa monga tafotokozazi kuti bwino chilamulira chikhalidwe ndi boma kapangidwe bajeti.

Chifukwa anaphunzitsidwa BCF

Isanafike oyamba zizindikiro za phindu bajeti ndi cholinga chiphaso malipiro adzakhala Komabe, onaninso mfundo zogwirizana akutsatira deta awa, sikunali kotheka. Panopa, chifukwa cha oyamba a CSC-malipiro akhoza bwino younikira tsoka la aliyense, ngakhale wochepa mu State bajeti, leni kulondoloza amene Ndalama bajeti kucitidwe, chifukwa chanji, zomwe anauzidwa ndi kunam'sintha.

dongosolo kwambiri zimatithandiza ntchito mabungwe a mtundu wa pulogalamu Kugawilidwa kwanthaka Bajeti ya dzikolo chaka chotsatira. Komanso, dongosolo amathandiza kusamalira otaya ndalama kuposa mmene pamaso pa oyamba a CSC.

Latsopano CSC monga kukonzedwa mu 2015

RF Ministry of Finance Order chiwerengero 150N wovomerezeka ndi malamulo atsopano a CSC mu 2015. kusintha zagwira magulu angapo a amachotsera msonkho mabizinezi. Choyamba ndi CSC "msonkho dziko" lomwe tsopano anagawa kulipira anthu zachilengedwe ndi malamulo. Komanso, komanso kusiyanitsidwa ndi gulu la dziko wachokera.

Tax Inspectorate wakhala anayambitsa tebulo wapadera mu 2015, amene anabweretsa zizindikiro zazikulu cha 2014 ndi anthu 2015. tebulo lino, monga ochita chipikisheni adzakhala kwambiri atsogolere kudzazidwa zikalata ndi mabizinesi kudzakuthandizani nkhaniyi kuti asalakwitse mu mapangidwe malamulo malipiro ndi zachitikadi, imene m'pofunika mwachindunji ndi CSC. Kodi kachilombo code, ndi zovuta zina kubwerera ndalama kumbuyo, nkhaniyi ambiri amadziwa bwino kwambiri.

chinawathandiza kumvetsa n'chakuti zizindikiro

Bajeti cipher lili manambala makumi awiri anapambulwa malinga ndi chiwerengero cha zigawo zinayi nkhani:

• utsogoleli;
• opindulitsa;
• mapulogalamu;
• wachinsinsi.

Administrative gawo

Zinthu loyamba la 'kala' ikusonyeza ziwerengero zitatu - muyeso wa chachikulu woyang'anira malipiro (mwa kulankhula kwina, kopita makamu, chuma ndalama amatamanda dzina). Choncho Mwachitsanzo, mu nkhani ya msonkho ntchito n'zosangalatsa kumva osakaniza 182, ndi malipiro mu ndalama bajeti FSS ntchito BCF inshuwalansi ndi osakaniza manambala 393, pamene posamutsa ndalama za inshuwalansi mokakamizidwa thanzi thumba Chi - 392.

Mbali opindulitsa

Phindu wagawo zikuphatikizapo angapo chiwerengero cha subgroups.

Nambala yoyamba ndi gawo la phindu (mwa kulankhula kwina, wachinayi ndi malamulo lonse) - mtundu wa ndalama. Malipiro, munali chithunzi cha msonkho - 1, free kuwombola yachilendo zinthu - 2, ndalama kuchokera bizinesi - 3.

Manambala awiri lotsatira amasonyeza cholinga cha malipiro (ndalama subgroup) Mwachitsanzo: 01 - msonkho; misonkho zakuthupi - 06.

Manambala awiri otsiriza a malamulo anapereka phindu mlingo wa bajeti ya wolandira (national, madera, dera ndi ena):

01 - msonkho;

02 - zopereka milandu chikhalidwe;

03 - msonkho pa katundu amagulitsidwa Russia;

04 - Msonkho mankhwala opangidwa kunja Russia ndi kunja;

05 - msonkho ndalama;

06 - malipiro chuma;

07 - zopereka kuchokera kwa ogwiritsa subsoil;

08 - sitampu ntchito;

09 - ndi ndalama za msonkho zomwe zimafika (mwachitsanzo, ESN);

10 - Ndalama ku ntchito katundu-inatha;

11 - boma chuma ndalama polola kuti ntchito osakhalitsa;

12 - malipiro pamene ntchito subsoil;

13 - ndalama kuchokera ntchito analipira mabungwe boma;

14 - Dziwani pa kugulitsa katundu wa boma;

15 - zilango ndi milandu ina;

16 - malipilo kuwonongeka.

Mapulogalamu gawo

Cipher a manambala anayi, amatchedwa "pulogalamu," mwachindunji mtundu wa kupereka, kufika mu gawo Zimakhala bajeti. Misonkho ndi mitengo boma anawagawira nambala 1000, chidwi - 2,000 ndalama - 3000.

mtundu gawo

Gulu lomaliza la manambala a manambala atatu limafanana kachidindo malipiro, malinga systematization wa ntchito ndalama: 110 - ndalama msonkho; 160 - zopereka anthu.

110 - ndalama kuchokera revenues msonkho;

151 - ndalama akamagwira kusokonekera kwa ndalama zina;

152 - atuluka ku madera ena ndi mabungwe transnational;

153 - ngongole kwa mabanki ena ndi ndalama kuchokera mabizinezi ngongole yachilendo;

160 - ndalama pa zopereka inshuwalansi chikhalidwe;

170 - Dziwani pa kugulitsa katundu;

171 - Malonda kwa revaluation katundu wa boma;

172 - phindu pa kusokonekera kwa chuma;

180 - ndalama zina.

Kotero, kumvetsa malamulo a mapangidwe zizindikiro, ndi kophweka momwe "werengani" deta unintelligible M'ndandanda chingwe Mwachitsanzo, malamulo CSC "Malipiro opanda ndalama" mu ntchito ya UPDF 182 January 5 January 1000 01021 110 kutanthauziridwa motere:

182 - Choka kwa bajeti boma;

1 - msonkho inflow chimake;

05 - n'chakuti pa CSC USN ndalama-zolowa;

01 - chiwerengero cha zolemba za chuma;

021 - subentry Financial Code;

01 - wolandira wa ndalamazo zikuimira boma boma bajeti ya dziko;

1000 - malipiro koyamba;

110 - za phindu msonkho wa dziko.

Kodi kudziwa BCF

Mndandanda wa zizindikiro bajeti gulu ndi mu lowongolera wapadera CSC - chikalatachi yofunika kwambiri ndi kuphunzira zofunika ophunzira chipitirire kuphatikiza amene ali milandu ina. Kusintha Komabe sinthawi Komabe, pali zimachitika ndi kutsatira kusinthidwa ndi Mabaibulo atsopano a mukwatu. Leni cha 2015 CSC m'bukhu wavomerezedwa ndi unduna wa Finance Akuluakulu a ku Russia mu 2013 (Order №65n kuchokera July 1, 2013). Qualifier CSC mu 2015 nawonso kukonzedwa ndi Watsimikiza 26 September 2014 (Zakumapeto 1).

mabungwe malonda ndi amalonda munthuyo zizindikiro bajeti gulu ndi zofunika woyenera chodzaza malamulo malipiro pa kulanda misonkho, ndalama, zilango ndi ndalama ina iliyonse kwa boma. Chitsogozo pa malamulo malipiro analipereka kwa munda wapadera 104 kwa CSC. Kodi ndondomekozi akhoza mwachindunji ndi mitundu ina ya mafomu a msonkho ndi mfundo zachuma.

Mbiri ya oyamba ndi ntchito zizindikiro zina zabwino

Kwa nthawi yoyamba ndi zizindikiro bajeti gulu kuyamba mu Russia mu 1999 ndipo kuyambira pamenepo lasintha ambiri. zizindikiro chinsinsi ntchito mu pafupifupi onse mabizinesi ang'onoang'ono ndi sing'anga-kakulidwe ndi kumayambiriro kwa mukwatu. Izi ndi zizindikiro mbali lipindulitsa pa malipiro a misonkho zopereka ndalama sanali bajeti, boma ntchito ndi misonkho excise. amalonda ambiri amakhulupirira kuti ndalama dongosolo wolemba pulogalamu lakonzedwa osati kuti magawowa, monga kupondereza ntchito ya makampani.

N'zokayikitsa kuti izi ndi zoona, ngakhale kugwiritsa ntchito CSC, makamaka kusintha pafupipafupi, kwenikweni ndi ena mavuto. Choncho, ndi lolakwika chizindikiritso code, malipiro akhoza kupita bajeti osiyana, ndi msonkho tinganene kuti zaulere. Pambuyo ndalama ndi chilango si malipiro. Komanso, malipiro yoyankhira molakwika anatumiza (osati mu bajeti) izo Sizotheka, makamaka ngati ndondomeko ya magulu. Mwachitsanzo, ngati malipiro a ndalama feduro msonkho molakwika atatumizidwa bajeti ya dera kapena m'deralo, kungawathandize kukhala kovuta.

Kubwerera molakwika anasamutsidwa ndalama ayenera lembani ntchito olembedwa ndipo aipereke kwa msonkho udindo wanu ndi pempho perekani ndalama malamulo ena kapena ngati malipiro wakhala adzathe kugwira malamulo olondola, kubwerera ku nkhani ya kampani. Msonkho okha kukonza zolakwika mu madongosolo malipiro sadzatero.