Mlingo Excise. Excise ndi mitundu mitengo ndi mawerengedwe kuchuluka kwa msonkho pa msonkho excise. mitengo Excise latsopano la Russia

Dongosolo msonkho wa Russian Federation ndi maiko ena ambiri mtundu uwu wa chopereka kwa Zachuma, monga udindo excise. Iye adawalamulira, kawirikawiri chifukwa osiyanasiyana zochepa katundu - makamaka amene yodziwika ndi lofunika kwambiri opindulitsa. Levying excise - chinthu kwambiri m'chigawo cha kudzaza bajeti. Choncho chinthu chachikulu akuluakulu - kuonetsetsa Mwachangu mkulu kwa ndondomekoyi. ndi zofunika za ntchito excise chiyani? Kodi tanthauzo lake zachuma?

Kodi msonkho excise?

Pansi udindo excise ambiri amadziwira monga ngati msonkho, omwe kaŵirikaŵiri mlandu mabungwe alamulo ndi amalonda munthu pa nthawi ya ntchito zina mndandanda wa katundu. Makamaka - amadutsa malire a la Russia. Pali ndithu njira zingapo kuti gulu la ntchito excise. Mwachitsanzo:

- pa kunena za mlingo wa mphamvu ya boma;

- pa nkhani ya kusintha kwa bajeti;

- mmene ntchito ndalama;

- achire wa njira;

- pansi chiwembu cha misonkho;

- i malamulo chinkhoswe atuluka.

Ngati ife m'kagulu ndi excise pa mfundo zimenezi, kudzakhala msonkho:

- wachokera ku gulu la feduro;

- umene, monga taonera pamwambapa, mabungwe alamulo ndi amalonda munthu;

- kugwiritsa ntchito zachilengedwe, limene limangoyang'ana pa ndalama za indeterminate mndandanda wa ntchito;

- wachokera ku gulu la mozungulira;

- masamu ndipo analipira mwa wokhoma paokha;

- wachokera ku gulu la malamulo, chifukwa zopelekazi zikhoza kwa ndalama za magulu - feduro, dera.

Excise msonkho - msonkho zina. Ndiko kuti, iye lolipiridwa ndi wokhoma si ndi ogula.

Excises, motero, ali m'gulu la mtengo wa katundu. Atalandira chimaposa cha kugulitsa malonda, ndi wokhoma deducts kwa izo kuchuluka lolingana ntchito excise mu bajeti.

tanthauzo zachuma Kodi kuganizira yofanana msonkho?

Choyamba, msonkho excise udzakhazikika ndi boma kubwezeretsanso bajeti likuvutika phindu windfall kuti olimba amalandira amasulidwe mankhwala apamwamba malire, komanso zokwanira chuma chilengedwe malonda. Komanso, misonkho mtundu akhoza anapereka katundu kunja - pofuna kuteteza msika dziko. boma ndiyo mitengo ya ntchito excise, amene pa dzanja limodzi, ndi bwino kuthetsa vutoli, pa zina - tingakhalebe chikoka cha msika zoweta kwa ndalama zakunja.

Kwa akuluakulu a boma, dziko ndi kofunika kupitiriza chomwa mfundo kuti adziwe kuchuluka kwa zizindikiro mawu kukhala zovomerezeka kugulitsa mitengo ya katundu excisable nzika - monga taonera pamwambapa, wokhoma yeniyeni funso ndi makasitomala amakampani.

VAT excise Mosiyana

Monga momwe taonera pamwambapa, msonkho malipoti zimagawidwa monga yozungulira. Pali ambiri latsopano la Russia. Kuwonjezera zosonkhanitsira excise amadziwikanso ankaona mozungulira VAT. Zidzakhala zothandiza kuphunzira kodi kusiyana kwakukulu pakati pa iwo.

Choyamba, VAT wapatsidwa pa osiyanasiyana n'chachikulu onse a katundu. Komanso, nkhani kuti VAT, ndiponso utumiki umene wokhoma msonkho. mitengo Excise zakonzedwa Nayenso okha katundu. Kusiyana kwina kwa milandu VAT pansi kulingalira - losavuta chilinganizo cha kuwerengetsa kufunika anawonjezera msonkho. Mitundu ya mitengo excises anawagawira pa malo angapo. Tikutsata ndondomeko za kuwerengetsa malipiro lolingana zingaphatikizepo ambiri magawo - Mbali idzakamba kenako nkhaniyi.

Kusiyana kwina kwakukulu pakati pa msonkho excise ku VAT kuti choyamba, zambiri amakhudza maonekedwe katundu leni malipiro bizinesi. VAT chomwecho - msonkho kwakukulukulu zachuma. Ndiko kuti, ntchito amachotsera mosavomerezeka pa izo, kampani wonse amachepetsa zachuma yochepa. The profitability makampani kuti kulipira VAT, mfundo sichikwiya poyerekeza kuti amene amadziwika ndi mabungwe amene sali pansi msonkho uyu.

Nayenso ngati tikambirana mlingo excise msonkho pa iwo si nthawi zonse kuchepetsa ndi opanda. Chifukwa cha zimenezi, kampaniyo ndi malipiro enieni katundu. Ngati iye akanati asakhale analipira msonkho excise (pa mlingo ilo kuchepetsa ndi opanda), profitability wake ukanakhala apamwamba kwambiri. Choncho, kutolera lolingana malipiro - ndi mbali yofunika ya kubwezeretsa bajeti boma. misonkho Excise kuimira ndalama kwambiri kwa thumba Treasury. mitengo Excise ku Russia ndi m'mayiko ena ambiri zakonzedwa ku chigawo Mtengo zina dongosolo la makumi angapo peresenti kugulitsa mtengo.

Nthawi zina kulowa ndalama zogwirizana anapangidwa kuonjezera dzuwa la polojekiti zolowa oletsedwa chobalidwa mu boma. Pankhaniyi, mitengo excise msonkho zikhoza kukhazikitsidwa wotsika - chifukwa boma n'kofunika kwambiri si kwambiri kulandira ndalama mu bajeti, monga kuona zimene malipiro chilango cha makampani.

Ankaona mtundu msonkho anali koyamba mu Russia mu December 1991. Kwa nthawi yaitali zosonkhanitsira ake motsatira malamulo osiyana. Koma kuyambira mu 2001, chidutswa chachikulu cha malamulo dera ubale malamulo wakhala Tax Code. mitengo Excise pa iwo, ndi makhalidwe ena a mtundu umenewu misonkho anafotokozedwa mu chakudya zogwirizana wa Code. Kukhala enieni - malamulo a Chapter 22 Part 2 ya Tax Code.

zofunika n'kupanga msonkho excise: mlingo, m'munsi ndi chinthu misonkho. Onsewo ndi zogwirizana mankhwala amene ntchito excise wapatsidwa. Taganizirani mfundo awo enieni.

Kodi mankhwala phunziro kwa ntchito excise?

The mankhwala waukulu omwe imawunikidwa msonkho excise monga:

- okhala mowa malonda;

- mowa;

- fodya;

- mafuta;

- dizilo ndi mafuta;

- magalimoto.

Koma nthawi zina, mankhwala ena akhoza sadzalandira ntchito excise. Mwachitsanzo, maperefuyumu pa dzanja limodzi, iwo zokhudzana ndi mankhwala okhala ndi mowa, pa zina - si mankhwala imvera ntchito excise. Ife tsopano kuphunzira kulunjika mmodzi wa chinsinsi zinthu za msonkho ku funso - mitengo.

mitengo Excise

Phindu la magawo ankaona akufotokozera chakudya cha Tax Code. mitengo Excise ku Russia mu RF Tax Code ndi kuliika yunifolomu m'dziko lonselo. Iwo ali m'magulu mu mitundu iwiri - olimba ndi pamodzi.

misonkho Excise, zokhudzana ndi olimba, unakhazikitsidwa mu mawu mtheradi pa unit wa m'munsi msonkho. Mwachitsanzo, matani 1 kapena mafuta mu madzi okwanira 1 Mowa. Nawonso mitengo ophatikizana a ntchito excise pa katundu excisable adzakhala masamu pamaziko a kanjedza olimba, komanso pafupifupi mitengo ya zinthu.

Nthawi zina, mungathe kugwiritsa ntchito njira kusiyanitsidwa kwa mitengo gulu. Mwachitsanzo, excises mafuta otsika khalidwe mu RF kuposa zomwe mitundu zochepa sayansi mankhwala mafuta. Mwina kudziŵika kuti mlingo olimba excise zambiri osanjidwa zochokera kufufuma. Koma zimatengera pa zinthu za mfundo boma la kusonkhanitsa misonkho.

Chinthu misonkho mwa kufalitsa mankhwala excisable

mfundo ina yofunika misonkho excise - chinthu misonkho. Taganizirani kulunjika ake. Mogwirizana ndi malamulo a msonkho Code phunziro kwa misonkho pansi udindo excise akuti ndi mndandanda wa ntchito zomwe anachita ndi katundu, nkhani milandu, mu funso. Zimenezi zingakhale:

- kugulitsa katundu nkhawa;

- chiphaso, kukhoma zinthu mayendedwe a katundu podutsa malire a dziko la Chitaganya cha Russia;

- kulanda kupanga pogwiritsa ntchito zipangizo zofunikira mwini wake wa gwero zogwirizana kapena mabungwe ena;

- Malangizo wosindikiza ndi ogwira ntchito mankhwala, zomwe imvera ntchito excise, zofuna zawo;

- kulolerana katundu excisable wa makampani likulu, kapangidwe ka adalira wagawo, mabungwe zopereka.

gwero mapangidwe chinthu misonkho pansi pa excise - kugulitsa katundu, amene ali kuchitiridwa boma, boma, a gulu la inalandidwa kapena ownerless.

Kumene, ngati chinthu funso, ndipo ankaona kwambiri mankhwala amene ntchito excise wapatsidwa pa dera la Russia ochokera m'mayiko.

Mwachitsanzo, chifukwa chiwerengero cha chakudya cha Tax Code, chinthu misonkho akhoza mtima chifukwa cha kuyanjana mankhwala kupanga katundu excisable. Pa excise chomwecho mitengo ya msonkho zakonzedwa, monga ulamuliro, kuposa mankhwala amene amagwiritsidwa ntchito monga zipangizo.

Pali zinthu zingapo zochititsa zomwe tanthauzo la chinthu misonkho chifukwa cha polandirira msonkho kapena lolemba katundu, amene imvera ntchito excise. Choncho, ngati ife kulankhula za iwo, chinthu anatsimikiza ndi mfundo kukwaniritsa ntchito ndi mankhwala umenewu monga Mowa ndi mafuta, kunena gulu la namwaliyo. ndi lolemba ndondomeko Pankhaniyi zikutanthauza kupanga mankhwala anapezerapo ntchito zipangizo zake, kuti nkhaniyi. Mukhoza kuona kuti tanthauzo la chinthu misonkho ikuchitika pokhapokha ngati kampani ali ndi satifiketi amasulidwe katundu excisable.

Mwatsatanetsatane kudziŵa m'munsi msonkho ntchito excise

Taganizirani zimene ndi mitengo ya msonkho wa ntchito excise, tione Nawonso achichepere limatchula pa mitundu inanso yoyenera ya chindapusa. Mwina kudziŵika kuti chizindikiro ichi kumagwirizana kwa wina m'mbuyomu, chifukwa m'munsi excise anatsimikiza zochokera mitengo kwa mankhwala makamaka. Mtengo wake akhoza zizigwirizana:

- buku la katundu amagulitsidwa chochuluka (ngati mitengo awa olimba);

- mtengo wa katundu anagulitsa, amene masamu zochokera mtengo pamaziko a chakudya cha Tax Code;

- mitengo ya zinthu, zochokera pafupifupi kugulitsa mtengo mu nthawi yapita zolipiritsa kapena mtengo msika;

- buku la katundu amagulitsidwa chochuluka ndi mitengo pazipita msika, amakhala ndi akamagwiritsa ritelo.

Tiyeni tione mmene kuchuluka kwa msonkho excise akhoza kuchita masamu kuchita.

Yowerengera kuchuluka kwa ntchito excise

Kuchuluka kwa katundu excise amene anatsimikiza mlingo amodzi masamu mfundo imene amaganizira zigawo zikuluzikulu:

- phindu m'munsi (zafotokozeredwa rubles kapena mawu enieni);

- kukula kwa mlingo (mu kuchuluka kapena rubles zochokera buku la kupanga).

Ngati mankhwala waikidwa mlingo kuphatikiza, chilinganizo amaonekera pang'ono zovuta. Pamafunika nkhani:

- phindu m'munsi mwa mawu chenicheni;

- mtengo wa ndalama pa unit wa linanena bungwe;

- kuchuluka kwa m'munsi msonkho;

- pazipita kukula kwa mtengo wa katundu amene ntchito excise wapatsidwa.

Kuchuluka okwana zopelekazi pamaziko ndalama onse okhudzidwa msonkho lililonse gulu la katundu, ngakhale mfundo amapanga msonkho excise - mlingo - pa nkhani iliyonse anatsimikiza ndi mfundo zosiyana. Mawerengedwe a mtengo wa m'chigawo ikuchitika ndi zotsatira za nthawi zachuma otsiriza ndipo amadziwa kuti mitundu yonse ya ntchito zokhudzana ndi kufalitsa mankhwala excisable.

Mtengo yomaliza ya msonkho excise, amene uyenera kulipidwa kuti bajeti ya la Russia kadzaganiziridwa kutenga nkhani n'zotheka amachotsera msonkho pa mtundu mlandu. Pankhaniyi chigawo lolingana kungakhale zabwino kapena zoipa. Mbali yoyamba, kusiyana ndi kunditumiza ku bajeti. Ngati amachotsera - msonkho zambiri excise, msonkho si lolipiridwa ndi boma, ndipo kusiyana ndiye kuti kampani malipiro wotsatira ku bajeti. Yoyenera osaphatikizidwamo msonkho pa nkhani zotsimikizika malinga ndi chakudya cha Tax Code.

Terms of malipiro a ntchito excise

Atafotokoza zimene tingati m'munsi msonkho, mitengo excise, komanso nkhani ya misonkho, tikambirana mbali ya malire nthawi kuganizira za malipiro kwa bajeti.

Chinthu chachikulu mu nkhani iyi - tsiku la kugulitsa katundu, amene imvera zosonkhanitsira, mu funso. Amaonekera kachiwiri, potengera malamulo a Labor Code. Monga ulamuliro, izi ndi tsiku kutumiza kapena kusamukira wogula katundu excisable kapena dongosolo kwapakati pa-makampani, amene amathandiza malonda ritelo wa mankhwala amenewa.

malamulo m'malo yeniyeni malinga ndi zomwe mafuta anatsimikiza ndi tsiku kukhazikitsa - tsiku chiphaso ndi mafuta, amene ali ndi satifiketi mafuta kuyenga. Palinso mokoma kudziŵa tsiku chiphaso Mowa denatured - tsiku ndi kupeza mankhwala, amene ali chosonyeza.

Kuchuluka kwa ntchito excise ziperekedwe kwa bajeti boma ndi wokhoma pamaso pa 25 mwezi wotsatira nthawi msonkho m'mbuyomu. Ngati tikulankhula kulanda msonkho pa petulo ndi mowa Makampani ndi umboni zofunika, izo ikuchitika pamaso pa tsiku la 25 la mwezi wachitatu zotsatirazi nthawi msonkho zapitazi.

Analipira msonkho excise, monga ulamuliro, m'madera mankhwala amapangidwa. kuwerengetsera a mafuta ndi mowa akutsatiridwa mosiyana. Ngati Mowa adzalandiridwa ndi kampani, amene ali satifiketi kumasulidwa katundu nespirtosoderzhaschih, ntchito excise analipira mu m'dera limene opaleshoni lolingana imagwiridwa. Ngati mafuta analandira ndi kampani, amene ali satifiketi reprocessing, ntchito excise analipira mu m'dera limene wokhoma m'kaundula.

malipoti

Tinaphunzira mitengo ena excise unakhazikitsidwa la Russia, kodi makhalidwe liwulo wa chinthu misonkho m'munsi ndi deta kusonkhanitsa, tikambirana mfundo za malipiro a msonkho chogwirizana - malipoti pa kulipira mu funso. Amakhoma misonkho kuti abwelele kwa Federal Tax Service la Russia Declaration pa zotsatira za nthawi zachuma lomaliza - pasanafike pa 25 mwezi wotsatira, chikalata ofanana pamaso pa tsiku la 25 la mwezi wachitatu zotsatira malipoti mwezi - kuti amakhoma misonkho amene amachita ntchito ndi owongoka kuthamanga mafuta kapena Mowa denatured.

Kulemba kwa katundu excisable

Imathandiza kuti tikambirane mbali ya katundu olemba nkhani kuti msonkho pansi maganizo kuganizira. Pali katundu, kupanga chimene chimafuna ulamuliro wapadera ndi boma. Makamaka, mowa ndi fodya. Iwo ayenera kukhala ndi masitampu wapadera kapena excise. Pa dzanja limodzi, iwo amatsimikizira kuti katundu imvera msonkho zogwirizana, pa zina - umboni kupangidwa mu zinthu zimene ziyeneretso mwachindunji ndi malamulo. Excise masitampu, monga ulamuliro, ali mtengo. Izo zikhoza kukhazikitsidwa zochokera buku okhazikika katundu. Excise ndi wapadera masitampu amaoneka kuti zikalata mlandu.

Kodi ntchito ya Nkhani katundu osapatsidwa excise?

Zidzakhala zothandiza kuphunzira zimene ntchito ndi osapatsidwa ntchito excise. Njirazi ndi monga:

- katundu wa katundu, amene imvera ntchito excise;

- kulanda mtundu yoyenera kwa zotsimikizira mankhwala ena mankhwala excise pakati mayunitsi structural bungwe lalamulo (ngati iwo sali osiyana mabungwe msonkho malipiro);

- zogulitsa koyamba katundu wachokera ku gulu la uziyenda, ownerless kapena amene ali mutu kusamukira ku boma kapena kuti boma la;

- mafakitale processing katundu, ikuchitika pansi pa ulamuliro wa akuluakulu a boma;

- la kwambiri kuti katundu m'dziko la Chitaganya cha Russia kudzera doko, limene lili mu zone wapadera zachuma.

Kuti athe kupewa kulipira ntchito excise katundu kuti zimagulitsidwa ku Russia kapena kunja kupyolera doko mu zone wapadera chuma, muyenera kupereka kwa wokhoma mu dongosolo msonkho wa chitsimikizo banki kapena chikole, komanso zikalata zikalata Khrisu wotuluka lapansi. Izi zikhoza kukhala:

- Mapangano, kutsimikizira ubale wa wolipira antchito excise ndi bwenzi lawo;

- malipiro zikalata zikalata polandirira msonkho nkhani ya ndalama ya wokhoma kwa katundu wolowa ndi kutuluka m'dziko ku Chitaganya cha Russia;

- miyambo kulengeza, limene kuima mlingo wa matupi zolimbana;

- Zolembedwa zoyendera kapena kutumiza makalata kuti umboni mfundo ya mankhwala katundu kunja.

Ntchito ndi katundu excisable: mokoma ena

Kotero, ife ndinayang'ana pa mfundo zazikulu za msonkho yeniyeni excise anakhazikitsa malamulo msonkho Akuluakulu a ku Russia. Ife tinapeza izo wapadera mtundu wa msonkho mlandu pa ena mitundu ya katundu. Zinthu zazikulu zimene amapanga msonkho excise - mlingo m'munsi, chinthu misonkho. kulunjika awo anatsimikiza ndi chakudya cha Tax Code. Koma pali zingapo mokoma chidwi zomwe la zolowa katundu excisable mu Russia. Zidzakhala zothandiza kuphunzira iwo.

Choyamba ndi ofunika powasamalira chakudya cha Tax Code, kukhazikitsa kuti nkhani ndi ntchito excisable mankhwala ayenera kuchitidwa payokha. Makamaka zimenezi zikugwira ntchito kwa ntchito ndi katundu amene mlingo excise msonkho anapereka - osiyana. Ngati samalipira olimba msonkho sizili ndi lamulo limeneli, kuchuluka kwa ntchito excise adzakhala masamu zochokera kukula pazipita mlingo m'munsi, amene amadziwika ndikupeleka ndi msonkho funso.

Nkhani ina, amene lipindulitsa kulabadira - malo a Tax Code, obliging kulipira ntchito excise si Russian mabungwe alamulo ndi amalonda munthu, komanso mabungwe akunja.

Monga momwe zilili ndi misonkho, malipiro a ntchito excise - udindo, si kukwaniritsidwa kwake limodzi mwa malamulo a ndalama yoyenera kwa amalonda. Choncho, ngati kampani sakudziwa Mwachitsanzo, kufunika kwa deduction ndi - ndi bwino kupereka udindo excise pa nthawi. Thiabendazole angagwiritsidwe ntchito ngati deduction kenako - ngati kusonyeza mfundo za overpayment kwa bajeti.