Kodi mpingo kulipira misonkho ku Russia: Yankho katswiri

Mabungwe uthenga apo, iye adzasonyeza zokhudza lanthano ROC bajeti, za ndalama zosaneneka za atsogoleri Orthodox, pa malamulo, mpingo amachita pafupifupi angawauze. Mpake kuti maziko a izi, ambiri akufunsa, "Kodi mpingo misonkho ndi msonkho mu Russia?" Tidzatha kuchita monga zambiri.

ndi mpingo Kodi

Kumvetsa ngati mpingo amalipira misonkho ku Russia, kudziwa chimene chili ndi ROC ndi "ntchito" amazionera. Zipembedzo mu dziko lino amaonedwa kukhala ophunzira zonse timakhala chuma - ndi zinthu zina, chuma chilichonse - makina, malo, dziko. M'pake kuti ali onse angatchedwe mabungwe.

Kuwonjezera pa pamwamba, mabungwe onse achipembedzo kuchita zinthu zenizeni achipembedzo - ikuchitika miyambo ena ndi miyambo, misonkhano ndi zochitika. Art. 8 Chilamulo Federal №125 "Pa ufulu wa chikumbumtima ndi mayanjano sanali achipembedzo" amasonyeza lingaliro la "mpingo" motere: ndi odzipereka magulu nzika, amene anapanga Wofalitsa chikhulupiriro ndiponso kugwira ntchito yake Inter zina zotere, mayina monga bungwe lalamulo.

Chimango malamulo ndi Mpingo

Taonani zinthu malamulo, mwanjira ina zokhudzana misonkho kuti boma la Mpingo mu Russia:

• Federal Chilamulo №7 "Pa Noncommercial mabungwe": Mpingo ali ndi ufulu kuchita bizinezi komanso kulenga osiyanasiyana awo Makampani ndi mabungwe.
• Chilamulo Federal №129 "About boma kulembetsa kwa amalonda munthu komanso mabungwe alamulo": Church ndi othandizana nawo yake yagonjera kwa kulembetsa lamulo boma.
• Ndaitchula Chilamulo Federal №125, Article 11: kwa zipembedzo zikutanthauza ndondomeko yapadera kuti kalembera boma.
• Ya Tax Code, Article 3 amanena 1: tanthauzo achipembedzo katundu osapatsidwa VAT.
• Russian Federation boma Maonekedwe №251 (31.03.2001): chikalata muli mndandanda wa zinthu ndi ntchito anagulitsa ndi mpingo ndipo ali osapatsidwa VAT.
• Pangano "Pa kwambiri za maphunziro, sayansi ndi Zipangizo Cultural": kunja achipembedzo kunja mankhwala si msonkho kuposa amenewa katundu zofanana m'gawo la boma khamu.

mpingo revenues

Kodi mpingo kulipira misonkho ku Russia ndi ku ndalama zimene? Izi ndi chidwi kwambiri funso kwa Russia. Tikungotchula mfundo zikuluzikulu zomwe zimapanga phindu achipembedzo gulu:

• zopereka wokhulupirika kwa miyambo, chikumbutso;
• zopereka wa ogula ndi othandizira;
• kugulitsa makandulo;
• kugulitsa mabuku ndi atibutiki chipembedzo;
• "Kruzhechny" zosonkhanitsira utatha msonkhano;
• ndalama kuchokera zamalonda wa mabungwe a mpingo;
• kulanda angapo maofesi a mpingo ntchito ufulu;
• revenues ku chikhalidwe bajeti ya la Russia.

VAT kwa mpingo

Ndikuyankhula zomwe misonkho lolipiridwa ndi mpingo mu Russia, m'pofunika kukhudza malipiro awo, amene achipembedzo gulu osachita kapena amene deducts chuma kuti ŵakwenera. Choyamba kulabadira VAT wa - apa ndi mndandanda wa malonda mwachindunji mpingo anawapatsa ufulu kupereka chuma cha boma 18% msonkho:

• Zinthu kupembedza mafano, ziboliboli, maguwa, Gologota, etc., komanso zinthu zimene zimapanga ndi indivisible lonse nawo: chimakwirira, wodziwika bwino chimango, zovala ndi zina zotero ..
• Zinthu chokongoletsera mkati, zinthu mapulani: iconostasises, manda, khansa, chofukizira, nyali, chipata, zenera latisi, trona, makabati guwa, etc ...
• Zinthu makhalidwe Orthodox chipembedzo mitanda, pamodzi ndi mapemphero a lamba, kuyenda ndi ndodo, medallions, mbendera, mbendera, ndodo, mphinjiri, mawonekedwe luso la mazira Isitala, etc ...
• Zinthu zofunika ndi zinthu, popanda zomwe n'zosatheka kugwira kupembedza zofukiza, mafuta kufukiza, makandulo, mafuta, unction kwa zipangizo, akerubi, kusindikiza kwa mkate wopatulika ndi artos etc ...
• azibusa Zovala: chovala, lamba, cuffs, mace, m'chiuno, phelonion, mipango, zovala, etc., komanso zikujambulidwa, mahang'ala, milandu, unyolo, migodi, etc. kwa iwo ....
• Paper mankhwala: Mabuku a mapemphero (Malemba Opatulika, Pemphero, kalendala, zolemba, chinopredstavleniya, kalendala achipembedzo, etc ..), Religious, maphunziro, mabuku ophunzitsa, mitundu boma ndi katundu kusindikizidwa zipembedzo (zikalata, madipuloma, mapositi khadi, makalata, mapemphero, wodziwika chithunzi, chithunzi, etc.).
• Video ndi zipangizo zomvetsera kupanga mpingo, bwino maphunziro, zothandiza, zikutiphunzitsa zinthu za chiphunzitso, kulambira, kupembedza ndi zina zotero ..
• Kukonza ndi kubwezeretsa ntchito wofunikila kachisi - ngati ikuchitikira gulu kuti ali ndi chiphatso kwa ntchito imeneyo.

Nkofunika kudziwa kuti asandilembe VAT pa zinthu tatchulazi alipo osati mwachindunji kwa mpingo, komanso kampani malonda, amene ovomerezeka likulu - kotheratu chopereka wa chipembedzo.

msonkho katundu kwa zipembedzo

Art. 381 ya Tax Code amamasula mpingo ku misonkho pa chuma, koma mwa kulemekeza ku makina ndi osasunthika katundu, amene mwachindunji ntchito zinthu zachipembedzo. Mpingo dormitory nyumba kwa abale, ndi zina. E. Iwo adzakhala phunziro kwa msonkho uyu mu yofanana ngati amakhoma misonkho ina Russian. Koma pali chinthu chimodzi: msonkho katundu - dera, motero, malinga ndi msonkho Code, Art. 12, N. 3, mabungwe akhoza kukhazikitsa kukula kwake kwa-opereka sanali. Kwa zipembedzo zikhale kuti ziro.

msonkho Land kwa mpingo

Kufunsa ngati msonkho osachita mpingo mu Russia, ndi kukhudza n'kofunika kwambiri chikuonetseratu kuti bajeti, monga msonkho dziko. Sites a Mpingo, timasuke ku milandu awiri - ngati ali:

• Land m'manja mwa lamanja la ntchito lopitirira.
• Dera limene anamanga akachisi, mipingo, matchalitchi ndi nyumba onse zifukwa zachipembedzo ndiponso mabungwe. Dama:
  • zomangira kukhazikitsa zina zachipembedzo, pemphero la chipembedzo, kupezeka maofesi, miyambo miyambo;
  • malo Haji ndi mahotela kwa apaulendo wachokera mwachindunji ku mpingo;
  • zipembedzo mpingo - maseminare, masukulu zamulungu, masukulu achipembedzo ndi m'zipinda zogona ophunzira;
  • msuzi tisadwale, hostels ndi zipatala, Orthodox ana amasiye, sukulu, ndi udindo wa Mabungwe ndi zina zotero. d.

Malinga ndi lemba la Ministry of Finance № 03-06-02-02 / 41. kuchokera msonkho dziko sichingapatule m'dera lonse la mpingo, ngakhale pa m'gawo lake pali nyumba, sanali m'gulu la pamwamba. A wa Tax Code (p. 395, p. 4) limanena kuti dzikoli lidzakhala yafupika, zomwe ndi chuma cha mpingo Orthodox, koma omwe nyumba ndi maofesi a m'zipembedzo zina.

Kupitiriza mutu wa "Kodi Mpingo amalipira misonkho mu Russia?" kalata ku Unduna wa Zachuma №03-05-04-02 / 31 May 7, 2008 limatichenjeza kuti dziko wokwatibwa ndi chipembedzo, koma ali pa madera ake okha nyumba ndi zida MALONDA, mabuku ndi zina zotero. N., popanda pamaso pa nyumba zachipembedzo ndi zolinga lachifundo, kwathunthu msonkho msonkho dziko.

chipembedzo ndi msonkho

Tax pa Mpingo mu Russia - kumakhalanso msonkho pa phindu. Malinga ndi Tax Code, Art. 246, N. 1 chipembedzo ndi samalipira ake. Koma iye, ndipo pali mabuku angapo ubwino - pokonza m'munsi msonkho satenga nkhani zotsatirazi:

• Katundu (mu Vol. H. Ndalama) ndi katundu ufulu amene anadza kwa bajeti mpingo mogwirizana ndi ntchito za miyambo chipembedzo ndi miyambo, komanso kugulitsa zotsatira zake pakati ndi mabuku.
• ndalama chandamale (kupatula iwo amene excised). Njirazi ndi monga:
• zopereka ndi zopereka;
• katundu amene wadutsa ndi chifuniro, cholowa;
• katundu analandira kukhazikitsa ntchito mosavomerezeka;
• amapereka kwa anthu ndi mabungwe m'gulu la List of Government Watsimikiza №485 (28.06.2008).

Chandamale revenues ali msonkho kokha pamene ankadya mosamalitsa mwa maikidwe - ulamuliro msonkho Mpingo kwenikweni anapereka ndi lipoti mwatsatanetsatane.

Misonkho lolipiridwa ndi mpingo

Kodi mpingo kupereka msonkho ku boma Russia? 91% ali ndi chidwi nkhani imeneyi simungapeze chimodzimodzi ndi nkhani milandu msonkho kwa zinthu ndi chuma cha mpingo. A bungwe la chipembedzo adzakhala kulipira zotsatirazi:

• Mayendedwe msonkho kuchokera ku mayendedwe onse, pansi pa ulamuliro wa mpingo, analipira msonkho mu mabuku amenewa chifukwa amakhoma misonkho ina.
• Excised milandu (Tax Code, Article 181.) mafuta onunkhira komanso zodzikongoletsera, mankhwala mowa, mankhwala ozunguza bongo, prophylactic wothandizira, etc. Onani kuti zodzikongoletsera malonda, kuphatikiza Church ndi anagulitsa, si excised mchitidwe .....

Choncho ngati mpingo amalipira misonkho mu Russia? inde, koma ndi ambiri koma - chifukwa cha zipembedzo Russia amanenedwa ndi chiwerengero chachikulu cha ubwino msonkho.