Ndi chilango cha kulephera mafomu a msonkho chiyani?

Tax Code la Chitaganya cha Russia agwira nzika za udindo wa anawapereka ku nkhani supervisory ulamuliro, ngati amaperekedwa mu malamulo zogwirizana. Wolipira amatumiza zikalata kwa anayendera malo a kalembera. Mu Tax amapereka kwa udindo pa kulephera kubwerera.

General zokhudza malipoti a

Chilengezo ndi mawu olembedwa a samalipira wa chinthu misonkho, ndalama ndi ndalama. chikalata ichi kumasonyezanso phunziro la zokhudza magwero a chiphaso cha ndalama, ubwino, m'munsi, kudziwa kuchuluka kwa ndalama lamulo kwa bajeti kapena zina amachita monga m'munsi kwa mawerengedwe ndi malipiro a ndalama pa. mafotokozedwe ichi chili mwa luso. 80 NK. Russian Tax Code n'kukulemberani malipoti pa chilichonse malipiro kukhala zopereka bajeti, kupatulapo ngati tasonyeza operekedwa ndi lamulo.

Art. 119 NC

Malinga ndi Para. 6 Article 80 chikalata cha kuuzenga ulamuliro msonkho malire nthawi anapereka lamulo. Tikapanda kutero ndi kuphwanya malamulo. Chifukwa cholephera kubwerera mu nthawi ya kale ingagwiritsidwe ntchito luso. 119 NC. Ziyenera adzanyamula kukumbukira kuti malipiro kuchuluka accrued ya malipiro mu bajeti si kumasula nkhani ya chilango sanali kugwilizana ndi kuti anakhazikitsa. Izi zikutanthauza kuti ngati alipire wa chimaulula kupeza kuvomereza sati zimadaliranso osachepera. Mtengo wake adzakhala masamu kuchuluka kwa malipiro lamulo, zafotokozeredwa ziganizo.

ndi zilango anapereka kwa mu ofesi yokhomera msonkho kwa anthu chiyani?

Ziletso kwa opereka ndi zimene zimaipitsa ndondomeko potenga zinalembedwa mu thupi supervisory anapereka kwa mu ndime 1 ndi 2 of Art. 119. Chilango kulephera kugonjera atchedwe msonkho pa malo nkhani za gulu 5% ya kuchuluka malipiro, nkhani kuti athamangitsidwe (surcharge) mu bajeti ndipo anasonyeza mu mpukutuwu. Adzakhala mlandu uliwonse mwezi wathunthu kapena tsankho kuchokera tsiku ndi yoikidwiratu kwa yobereka mawu. Pankhaniyi chilango chifukwa cholephera msonkho kubwerera sangakhale oposa 30% ya chopereka mopitirira koma osachepera 100 p. njirayi imatengedwa kuti ndi ofala kwa amakhoma misonkho onse. Art. 119 Tax Code amatipatsanso kuwonjezera chilango kuphwanya malipoti kuti yobereka. Makamaka, chilango cha kubwerera msonkho kungakhale 30% kuchuluka malipiro, ngati nkhani alibe m'manja zolembedwa kwa masiku oposa 180. anaika pa tsiku la chilamulo. Pa nthawi yomweyo, kuyambira masiku 181, adzakhululukidwa umene ndi 10% wa kutolera mawu, mwezi uliwonse (tsankho kapena zonse).

mokoma

Monetary chilango cha kulephera zolembera msonkho kubwerera pa nthawi pamene molakwa kudziwa kuchuluka kwa malipiro lamulo, anatsimikiza mogwirizana ndi nkhaniyo malipiro, ndipo osati olakwa mmene ziganizo. Mutu tisatongwa adzanyamula kukumbukira kuti ngati kukula m'chigawo Akuti kukhala wolingana ndi ziro, mutu ndi anapitiriza ntchito m'manja zolembedwa lapansi. The zambiri kalata ya Presidium inu nambala 71 cha 2003 limanena kuti kusapezeka kwa wolipira pa mapeto a nthawi yeniyeni, ndi mulingo sonyezani mwa iko kokha sichingapatule iye kuchokera kufunika kukonzekera ndi malipoti. Choncho chilango cha kulephera zolembera msonkho kubwerera adzakhala mlandu kaya zotsatira za mawerengedwe a.

zinthu kukulitsa

Zochita zambiri pali funso - kaya ulamuliro supervisory ali ndi ufulu kuonjezera chiwerengero cha chilango mobwerezabwereza kuphwanya dongosolo la yobereka mawu? Yankho lake ali Para. 2, Art. 112. Lembali limati, anapatsidwa zinthu, pansi pa ndime yachinayi ya Art. 114, chilango cha kulephera kupereka msonkho kubwerera chinawonjezeka ndi 100%. Mu N. 2 tbsp. 112 anapeza mkhalidwe kukulitsa - kuchita kuyan'anila maso ndi amene kale ntchito ziletso kwa chokhumudwitsa chomwecho. Mu Dec. 3 malamulo kuti apereke umboni wa malamulo a zofooka. Choncho, kuchuluka kwa kawiri kuchuluka angathe kubwezeretsedwanso ngati woyamba chilango tsiku pasanathe miyezi 12. Zifukwa kukulitsa kapena mitigating udindo pokhazikitsa ulamuliro msonkho kapena bwalo ndi n'komwe mu ntchito ziletso. Choncho, malinga ndi zimene takambiranazi, thupi azingochita adzakhala lakuti kuchira kuchuluka mu mowirikiza.

matenda zosiyanasiyana

Nthawi zambiri pali funso za kumbali ya kukhazikitsidwa kwa chilango ndalama kulephera kupulumutsa kuthetsa osati kulephera kwa chilengezo VAT kapena amachotsera ena kuvomerezedwa. Tikumbukenso kuti dongosolo la ntchito ziletso mu Zikatero zimasiyanasiyana. Dongosolo la yobereka ndi tsiku kutumiza ulamuliro kuwerengetsera, malamulo ndi mawonekedwe kulowa ndi malamulo ndi Art. 80 NK. Nkhani imeneyi imagwiranso mawu a. Komabe, mfundo izi eni okha zofanana. Ngati chikalatacho palibe umboni ananena kuti ntchito chilango pansi Art. 119 wosaziyenera. Pankhaniyi, muyenera kugwiritsa ntchito Art. 126. Akuti kwa nkhaniyi, Sizilowana ndi zikalata kapena zina zopezeka mu Tax Code ndi malamulo ntchito chilango ndalama kuchuluka kwa 50 rubles. aliyense chikalata.

anafotokoza Presidium

Mu Dec. 15 Letters №71 ananena kuti gulu sangakhoze chindapusa cha kulephera kubweza VAT kapena kusonkhana, ngati malamulo a malipiro makamaka amasonyeza mfundo zochita ndipo mawerengedwe. A kufotokoza ofanana chikuperekedwa lamulo Presidium № 15356/04. Limati, potaya malipiro zayamba, kaya dzina lake, tiyenera kuziganizira unakhazikitsidwa mu lamulo mfundo malipiro ndi misonkho. Tiyeni tione chitsanzo. The khoti mlandu wa bungwe sanalembemo poyera (mawerengedwe) pa wotuluka sheya. Pakati pake penipeni, malipiro zokhudzana kusinthanitsa magawo kuchita mabuku. Ndiko kuti, mphatso, malipiro a womwenso uli ngati imodzi mwa zinthu lamulo la nyumba boma la kanthu milandu gulu. Makamaka, tikulankhula za kupereka ufulu kapena opereka (alola) ziphatso. Choncho, malipiro ndi chikhalidwe - umuna zingati pa wotuluka sheya. Kulephera kulengeza (mawerengedwe) kwa malipiro ake sangathe kutumikira monga maziko ntchito Art. 119 NC.

pakompyuta mawonekedwe

M'malamulo panopa kusintha zina zinalengedwa. Malinga ndi iwo, anapereka udindo wa nkhaniyo kutenga mawu mu thupi supervisory mu mawonekedwe a pakompyuta. Popeza 2007, iye wapatsidwa opereka, ndodo ya amene zoposa 250, ndipo kuyambira 2008 - anthu oposa 100. udindo uwu anaphedwa mabungwe lolingana ndi kutumiza mauthenga pogwiritsa ntchito njira telefoni. Tikumbukenso kuti kulephera kusamalira kulengeza (3-DZENJE kapena malipiro ena kuvomerezedwa), oyenerera, monga ziletso pa Nkhani 119 ya Tax Code ingagwiritsidwe ntchito. Mafotokozedwe pa nkhani alipo Letter kwa Utumiki wa Finance № 15356/04. Chikalatachi, makamaka, ananena kuti kugonjera malipoti (mawerengedwe) mu mawonekedwe a mosayenerera kapena sakudziwika amaonedwa monga kulephera kukwaniritsa udindo, kunawerengedwa kale.

ntchito ziletso

Izo ziyenera kuti chilango ndalama kulephera kugonjera chilengezo cha ndalama, amachita ngati bungwe zofunika boma. Cholinga chake chachikulu ndi kuonetsetsa kukhazikitsa mphamvu boma kulamulira kugwilizana kwambiri ndi zofunikira za malamulo, ufulu ndi zofuna (njira, chuma ndi chikhalidwe) maphwando zinakhalira. Monetary chilango ndi maonekedwe a udindo pa yapachiweniweni lonse ndipo munthu makamaka. Kugwiritsa ziletso kwa ophwanya, boma zipangitsa lamulo mu dera la ankachita ndi zachuma.

Kulunjika cha lamulo malamulo

Izo ziyenera kuti kukwaniritsidwa kwa mphamvu ya ulamuliro kukhazikitsa udindo zolakwa msonkho - zake ntchito malamulo. Kukhazikitsa ake N'zosatheka boma ulamuliro pa malamulo a m'bungwe ndondomeko kukhazikitsa ndiponso zimene ankachita chikhalidwe m'munda wa ndalama bajeti kuvomerezedwa. Kuti tichite zimenezi, pali kusukulu ina ya kukwaniritsidwa udindo, anasonyeza zisudzo nawo ubale zogwirizana malamulo. Compliance ndi kugwiritsa ntchito malamulo pa mitengo ndi misonkho sanathe amayenda ndi boma mu utumiki, ngati pa ntchito moyenera mfundo zina, kukhazikitsa njira zina zakhala mwangwiro ofunda. Zimenezi, kungachititse kuti imfa tsankho kapena wathunthu wa mtengo wawo. M'nkhaniyi, kugwilizana ndi malire zotchulidwa mu zovuta, ndipo osati mu chimango umodzi, yeniyeni codified kuchita malamulo, koma mwa dongosolo onse a malamulo onse amene alipo ndi mayiko, kuphatikizapo kulola boma kulenga yabwino kwambiri zinthu zabwino kukula kwambiri komanso zothandiza zachuma ndi kusintha kwa anthu onse nawo dera ubale msonkho.

Pomaliza

The msonkho udindo kukwaniritsa Ntchitoyi zachuma, n'kofunika kukhalabe lamulo mu dera chuma dziko. Ali ngati chida chifungulo cha lamulo malamulo. Sewerolo wachibale wa ntchito ndi kukhazikitsa ufulu wogwila wa onse olamuliridwa anasonyeza asapita msonkho zimathandiza kuti mapangidwe kampani yovomerezeka, amene anakhazikitsa mkulu mlingo wa maziko a lamulo. Pankhaniyi, udindo onse tinganene ndipo makamaka, sayenera kukhala ntchito chizolowezi kwa samalipira, chifukwa cholephera amene anapereka amenewa kapena ziletso. Achita iye kufunika kuzindikira maufulu ake, zokonda ndi ufulu m'njira malamulo, umene kupanga zonse kunachitika yapachiweniweni malamulo anthu.