Misonkho yogulitsa katundu: nthawi yolipira ndalama zowonjezera

Pakati pa ndalama zochepazo ku boma la Russia, zomwe zimatchulidwa ngati dera, ndi msonkho wa mabungwe. Lembani zonsezi ngati makampani a Russia ndi akunja. Kodi misonkhoyi ndi yeniyeni? Kodi chiwerengerochi chimawerengedwa bwanji? Kodi makampani akuyenera kuchita kangati ndalama za boma?

Chofunika cha msonkho

Kodi msonkho wa msonkho wa mabungwe ndi chiyani? Malipiro a bajeti ndi ololedwa kwa mabizinesi a mitundu yonse kapena mabungwe omwe akugwera pazinthu zina? Misonkho ya katundu ya mabungwe amadziwika ngati dera.

Amakhazikitsidwa pamtundu wa malamulo a msonkho ndipo ndizovomerezeka kwa makampani omwe amagwira ntchito mu gawo lina la Russian Federation. Amalipira a mtundu woterewu ndi makampani a ku Russia ndi akunja omwe ali ndi malo enieni ku Russia.

Malipiro a msonkho wa katundu kwa mabungwe omwe ali ndi USN akungogwiritsidwa ntchito pazinthu zogulitsa katundu, komanso pokhapokha ngati msonkho wa msonkho wodalirika wa fomuwu umatanthauzidwa ngati mtengo wa cadastral womwe unakhazikitsidwa kwa iwo.

Cholinga cha msonkho

Kodi cholinga cha msonkho kwa mabungwe mkati mwa chiwerengero cha malipiro omwe ali nawo? Malingana ndi malamulo a RF Tax Code, amadziwa katundu ndi zosasunthika katundu (kuphatikizapo zomwe zimasamutsidwa ku khadi loyang'anira chuma), zomwe zalembedwa pa bilan ngati chinthu, katundu ndi zipangizo. Malingana ndi makampani akunja, pazinthu za iwo, msonkho wa msonkho ndi nyumba zokha. Tidzaphunzira mfundo zazikulu zomwe zimapereka msonkho wa mabungwe (kulipira, nthawi). Tiyeni tsopano tione zitsanzo zina za chiwerengero cha malipiro ofanana.

Zizindikiro za kuwerengera ndi kulipira malipiro

Kodi ndizifukwa ziti zowerengera ndi kulipira malipiro otere, monga msonkho wa katundu ku mabungwe? Malipiro a bajeti amachitika malinga ndi misonkho ndi nthawi ya ndalama zomwe zimakhazikitsidwa ndi malamulo. Kodi iwo ali otani?

Nthaŵi ya msonkho, monga mitundu yambiri ya malipiro mu bajeti ya Russia, mu nkhaniyi - chaka cha kalendala. Ponena za nthawi yofotokozera, iyi ndilo gawo loyamba, theka la chaka, komanso miyezi 9 pachaka.

Chigawo chokhazikika

Kuwerengera kwa malipiro omwe akukankhidwa kumaperekedwa pa msonkho wa msonkho, umene umavomerezedwa ndi akuluakulu a malamulo a anthu a Russian Federation. Kulemera kwawo kwakukulu sikuyenera kupitirira 2.2%. Malingana ndi zomwe zili mu RF Tax Code, akuluakulu am'deralo angathe kugwiritsa ntchito njira yosiyanitsira kukula kwa msonkho. Chotsatira apa chikhoza kukhala gulu lokhometsa msonkho kapena malo enieni omwe amakhometsa msonkho.

Ubwino

Ndi zifukwa zina ziti zokhudza kuwerengera ndi malipiro omwe amasonyeza msonkho wa katundu wa mabungwe? Malipiro a bajeti ya ndalama zofanana akhoza kuchitidwa ndi kugwiritsa ntchito mapindu osiyanasiyana. Zosankhazi zingathe kukhazikitsidwa potsatira malamulo a Tax Tax a Russian Federation, komanso m'zigawo za malamulo. Zopindulitsa zomwe zafotokozedwa m'malamulo a federal ndi omwe adasankhidwa mu nkhani za Russian Federation angagwiritsidwe ntchito panthawi yomweyo.

Ndondomeko yowerengera ndalamazo

Kuwerengera kokhazikika kwa msonkhanowo kumalo osungiramo ndalama, okhoma msonkho amachita mosasamala, nthawi ya msonkho ikadzatha. Ndondomeko yodziwira kuchuluka kwa msonkho ndi yophweka: muyenera kuchulukitsa kuchuluka kwavomerezedwa ndi akuluakulu a dera lanu ndi kuchuluka kwa maziko. Koma musanatumize ndalamazo kuti mupereke ndalama, muyenera kuchepetsa ndi kuchuluka kwa ndalama zomwe munapereka panthawi ya msonkho. Chinthu chofunika kwambiri chomwe chimapereka msonkho wa mabungwe ndi kuti amalipira bajeti ya nthambi iliyonse kapena kupatukana kwa kampaniyo padera (ngati ili ndi ufulu wodziimira).

Malingaliro a msonkho kwa msonkho ndi ndondomeko ya malo okhala ndi Federal Tax Service

Mbali yofunika kwambiri yowerengera mabungwe omwe ali ndi boma ndi msonkho womwe uli nawo muyeso ndi nthawi. Tidzawawerenga, komanso malemba okhudzana ndi malipiro oyenera.

Choncho, chinthu chofunika kwambiri, kufotokoza msonkho wa katundu wa mabungwe, ndi nthawi yomwe amalipira. Zimakhazikitsidwa muzochita zowonongeka zomwe zikugwirizana ndi nkhani za Russian Federation.

Tanena pamwambapa kuti nthawi yokhometsa msonkho yakhazikitsidwa pokhudzana ndi msonkhanowu. Pogwiritsa ntchito makampani awo, mabungwe akuyenera kupereka ndalama zowonjezera. Ichi ndi mbali yofunikira yomwe ikuwonetsa msonkho wa katundu wa mabungwe. Nthaŵi yobwezera ndalama zowonjezera nthawi zonse, pamapeto pake nthawi ya msonkho. Kampaniyo iyenera kutumizidwa ku chuma cha 1/4 cha msonkho, chomwe chiwerengedwa kuti ndi tsiku loyamba la mwezi womwewo mwamsanga pakapita nthawi. Malipiro a msonkho wa katundu ku mabungwe a chaka amapangidwa mpaka March 30 chaka chamawa.

Zomwe zingatheke, pamene kampaniyo inayamba kugwira ntchito kuyambira pachiyambi cha chaka. Kodi mu msonkho uwu kodi msonkho wa boma umatumizidwa ku boma? Mawu oti kulipilira malipirowa mkati mwa zochitika zomwezo zikuchitika mwamsanga mutangotha kukonzanso boma, komanso kutenga malo omwe amalipira msonkho malinga ndi momwe mwakhazikitsira.

Nthawi zina, FTS ikhoza kuitanitsa makampani kuti azilipilira msonkhanowo pokhapokha ngati ofesiyo ikuyamba kugwira ntchitoyo. Kwa aphungu amenewa amalimbikitsa kuti aziganizira kwambiri anthu omwe amapereka mabungwe a msonkho. Ndalama yolipira malipiro oyenera amadziwika bwino. Tiyeni tsopano tione zitsanzo zothandiza zogwiritsira ntchito mabungwe ndi boma pofuna msonkho.

Zitsanzo zowerengetsera msonkho

Tiyerekeze, LLC "Industry Lux" inalembedwa pa February 11, 2014. Panthawi yolemba zambiri za bungwe lolembera pazomwe boma likulembera pazitsulo la khomoli linali katundu wokwana 1.5 million ruble. Tangoganizani kuti pa March 1, 2014, chiwerengerochi chinakula kufika pa 1.7 miliyoni, pa April 1 mpaka 1.8 miliyoni, pa May 1 mpaka 2 miliyoni, ndipo pa June 1 mpaka 2.5 miliyoni. Onetsetsani kuti msonkho wa msonkho wa m'deralo m'dera limene ogwira ntchitoyo akugwira ntchito ndi 2.2%.

Choncho, malinga ndi malamulo a msonkho wa Russian Federation, nthawi ya msonkho pokhudzana ndi msonkhanowu ndi chaka cha kalendala, ndipo nthawi ya malipoti ndilo gawo loyamba, miyezi isanu ndi umodzi, komanso miyezi 9 pachaka. Monga tanenera pamwambapa, LLC "Industry Industry" inalembedwa pa February 11, yomwe idatha kumayambiriro kwa chaka cha kalendala. Malinga ndi zomwe zili mu Code Code, kuti likhale liti nthawi ya msonkho idzakhala nthawi kuyambira tsiku lolembetsa mpaka kumapeto kwa chaka.

Code Tax ya Russian Federation imalimbikitsa LLC "Industry Lux" mpaka July 30 kuti ipereke chithandizo pasadakhaleko motsatira ndondomeko yothetsera ndalama zowonjezera chaka. Ndiponso, malinga ndi zomwe zili mu Code, fimayi imafunika kupereka chitsimikizo chokwanira kuti chigwiritsidwe ntchito. Kukula kwa msonkho wa msonkho wa bungwe kudzakhala wofanana ndi mtengo wachaka wamtengo wapatali wa katundu wa sheet sheet. Kuti muwerenge, m'pofunikira kugawana ndalama zomwe zimapezeka powerengera mtengo wotsalira wa katunduyo monga tsiku loyamba la msonkho ndi tsiku loyamba la mwezi umene ukutsatira nthawi yofanana ndi miyezi yonse yomwe ikuwonjezeka ndi 1.

Kotero, choyamba ife timafotokozera mwachidule ziwerengero zomwe tili nazo: 1,5 + 1,7 + 1,8 + 2 + 2,5 (ili ndi mtengo wa buku la LLC "Industry Lux" ya March, April, May, June ndi July 2014 mu ruleta milioni), izo zikutuluka 9.5 miliyoni rubles. Kuyambira kumayambiriro kwa chaka, miyezi isanu ndi umodzi yapitayi, timapitiriza kuwonjezeranso 1. Zili choncho kuti mtengo wokwanira pachaka wa "Industry Lux" ndi pafupifupi 1 miliyoni 357,000 rubles. Ndi ndalamayi, muyenera kulipira. Amawerengedwa ngati 1/4 mwa msonkho wa msonkho malinga ndi mlingo woyenera ndi akuluakulu a dera. Mu chitsanzo chathu, izi ndi 2.2%. Izi ndizakuti, 2.2% mwa 1 miliyoni 357,000 ndi 29,000 854 rubles. Timatenga 1/4 phindu ili, timapeza ma ruble 7463. Makopi 50. Izi zidzakhale malipiro owonjezera kwa LLC "Industry Lux".

Misonkho ya katundu: mawonekedwe

Choncho, tinayang'ana mbali zazikulu zokhudzana ndi msonkho wa katundu wa mabungwe, komanso chitsanzo cha kuwerengera ndalama zowonjezera. Tinaphunzira kuti lamulo likhoza kukhazikitsidwa monga gawo lodziwika kwa gawo lonse la Russian Federation, kuwonetsa msonkho wa katundu wa mabungwe - tsiku loyenera (Moscow, St. Petersburg kapena Nizhny Novgorod - kulipira msonkho womwewo ndifupipafupi), ndipo chizindikiro chokhazikika ku dera lililonse Mwapadera, ndiwo mtengo wa mlingo.

Panthawi imodzimodziyo, zizindikiro zina zomwe zimayimilira ndizofunikira kwambiri, zomwe ziyenera kuchitika ndi mabungwe omwe akugwira ntchito ku Russia. Chowonadi ndi chakuti malamulo a federal ndi malamulo am'deralo omwe amalembera kuwerengera ndi kulipira msonkho wa katundu wa mabungwe nthawi zambiri amapereka maumboni ochuluka okhudza zofunikira za malamulo. Zoonadi, zofunikira za Federal Law ndi magwero a malamulo mu nkhani za Russian Federation, zokhuza, mwachitsanzo, kufupipafupi kwa malo okhala pakati pa mabungwe ndi boma, ndi zomveka komanso zomveka. Makamaka, tawona kuti nthawi yomalipira msonkho ku Moscow ndi yofanana ndi m'madera ena. Komabe, pali maonekedwe okhudzana ndi chizolowezi chokwaniritsira udindo wa makampani ku Federal Tax Service, zomwe sizikufotokozedwa momveka bwino m'malamulo a federal komanso a m'madera. Pachifukwa ichi, lamulo lalikulu kwa ife lidzakhala malamulo apamtima. Ndi zinthu ziti zomwe muyenera kuziganizira mozama?

Kufunika kwa kugwiritsiridwa ntchito kwa katundu

Zina mwazochitika zapadera zovomerezeka zalamulo - Letter No. 03-06-01-02 / 28 a Ministry of Finance a Russian Federation. Zimasonyeza malangizowo a dipatimentiyo ponena za kulipira msonkho wa ndalama pa ndalama zomwe mabungwe omwe sanalembetsepo malinga ndi momwe adakhalira. Chilembachi chikufotokozera kuti kufalitsa uthenga wokhudza chuma chosasungidwa kwa makampani mu registers ya boma sizomwe zimakhazikitsidwa pakukhazikitsa udindo wa kulipira msonkho woyenera, ngakhale kuti kulembedwa kwa katundu ndi koyenera.

Ngati izi kapena zosungidwazo zikuphatikizapo kupanga, ndiye kuti ziyenera kuphatikizidwa mu msonkho wa msonkho, ndipo malipiro ayenera kulipira. Pankhaniyi, katunduyo uyenera kulembedwa pa akaunti 08. Kukana kwa bungwe kutsata malangizowo kungayesedwe ndi Federal Tax Service ngati kuthawa msonkho.

Malipiro a msonkho ndi mabungwe akunja

Pambuyo pofufuza zenizeni za zofunikira za udindo umenewu monga msonkho wa katundu wa mabungwe (malipiro, mawu), tikhoza kuphunziranso za kukwaniritsidwa kwa zofanana ndi mabungwe akunja.

Msonkho wa msonkho pa nkhaniyi umapangidwira pokhapokha phindu la malonda. Ziribe kanthu ngati zilipo pamtunda wazinthu zenizeni ku Russia kapena kunja.

Kuwerengera kwa msonkho wa katundu pokhapokha ngati uli ndi fakitale yachilendo ikuchitika malinga ndi deta yomwe ikuwonetsera kuwerengetsera kwake monga momwe chiyambi cha chaka cha kalendala. Uthenga uwu uyenera kutumizidwa ku Federal Tax Service ndi mabungwe omwe amachita zogwiritsira ntchito zamakono. Malipiro apadera a katundu wa makampani akunja amawerengedwa kumapeto kwa nthawi ya malipoti monga 1/4 ya kuwerengera mtengo wa malo ogulitsa nyumba akuwonjezeka ndi mlingo womwe unakhazikitsidwa ndi malamulo am'deralo.

Ngati umwini wa malo ovomerezekawa atalembedwa pambuyo pa chaka cha kalendala, nthawi yeniyeni yogwiritsira ntchito ndalama zomwe bungwe likuyendetsa ikugwiritsidwa ntchito pakuwerengera ndalama zowonjezera. Kuyenera kudziŵika kuti chinthu chofunikira kwa woweruzayo silamulo lowonetsa kuyika kwa deta pa malo a makampani akunja m'maboma a boma, koma kuti bungwe likugwiritsa ntchito njira zomwe zilipo.

Zingadziŵike kuti, monga momwe zilili ndi makampani a ku Russia, mabungwe akunja ayenera kukwaniritsa maudindo awo a msonkho malinga ndi nthawi ya msonkho yomwe ikufanana ndi chaka cha kalendala, komanso amagwira ntchito pa nthawi yolemba monga gawo loyamba, theka la chaka , Komanso miyezi 9 pachaka. Mawu oti kulipira msonkho wa katundu kwa mabungwe a chaka, monga momwe zilili ndi makampani a ku Russia, amatha pa March 30 chaka chamawa.

Kutanthauza malo enieni a malo

Mtundu wofunikira: Mabungwe akunja ayenera kutumiza msonkho ndi kubwezera ndalama kumaboma omwe ali m'deralo pamalo enieni omwe ali nawo. Pambuyo pa msonkho kapena malipoti, kampaniyo iyenera kugonjera FTS komwe kuli ofesi kapena nthambi yomwe ili ndi pepala lokhazikika payekha, komanso malo a nyumba iliyonse, ziwerengero za msonkho zomwe zikuwonetsera kuchuluka kwa ndalama zowonjezera. Udindo wina wa makampani ndi mapangidwe a maofesi omwe amakhazikitsidwa ndikuwatumizira ku Federal Tax Service.

Pamene bungwe lachilendo silichita bizinesi ku Russia, ilo liyenera kulipira msonkho wa misonkho ngati ndalama zogwirizana ndizo ku Russia zimakhazikitsidwa ndi umwini.

Malipiro a msonkho wa pakhomo ndi makampani a mayiko akunja amalowa malo enieni a malo ogulitsa nyumba. Maganizo, monga momwe zilili ndi makampani a ku Russia, akukhazikitsidwa muzochita zalamulo za anthu a Russian Federation.