Tax imfihlo - Iyini? Umqondo, ukunamathela, ukuvezwa

Igama elithi "imfihlo intela" kuvamile umthetho kusukela ngo-1999. Kusukela ngaleso sikhathi, yaqala yokusetshenziswa kwawo kabanzi ku inkulumo. Tax imfihlo - ulwazi mayelana umuntu okuyinto abakhokhi bentela. Ukwaziswa okunjalo sitholwa enkonzweni intela kanye isimiso komthetho, iziphathimandla okuphenya namasiko.

Lolu lwazi evikelwe, njalo ukufinyelela kuso organic. Kubalulekile athobele ekusithekeni yayo. Izinga ukufinyeleleka nalolu lwazi lwe akuphazamisi ngesimo esingokomthetho. Tax imfihlo Uyi izici ezimbalwa.

intela Imisebenzi

Lo mqondo kuhlanganisa nama-ejenti kahulumeni amaningi ukuthi afeze imisebenzi yabo. Lesi sakhiwo okuhlelekileko ekusebenziseni inqubomgomo yentela yezwe. Umsebenzi walaba izikhungo kudingeka iqoqo imali abantu nezinhlangano ezingokomthetho ukuze kusebenze okusimeme WaseRussia. Uhlelo ubhekwa eyodwa futhi indivisible. It has emizimbeni eziningana ukuthi ukuqapha endaweni umthamo wemvula izimali nezintela isabelomali. Kulesi sikhungo kukhona abasebenzi abaningi, iqinisekisa ukusebenza kahle.

Yini Kuhlanganisani?

Zonke iziphathimandla zentela ukufinyelela ulwazi oluphathelene zezinto ezibonakalayo nezingokomoya impahla abakhokhi bentela. Ngenxa ukufinyelela idatha efana angase abangele ingozi ngaphezulu njengomuntu ongashadile futhi emhlabeni luhlobo. Yingakho kukhona eside ezifana intela imfihlo. Lo mqondo kusivumela ukuba ematfuba etindlela tekutfola lwati.

Yini ehlanganisiwe ke? Imininingwane akha imfihlo intela, njengoba kulandela:

• idatha bentela amadokhumenti yohlamvu eyinhloko;
• engenayo olusemthethweni noma izindleko;
• isimo sezimali;
• imininingwane yentela;
• ulwazi lomuntu siqu.

Lezi idatha ehhovisi lentela. Abavumelekile ukudalula, ngoba akuvunyelwe ngokomthetho. Isicelo ulwazi olufana kungenzeka kuphela ezimweni ezingavamile, bese kuphela ukugunyazwa evumelekile. Khona-ke lo muntu ngeke aphethwe nesibopho.

Ubani okufanele ugcine imfihlo?

Yonke idatha kufakwe welithi "imfihlo intela" - ulwazi ebalulekile okungafanele kudalulwe abantu. Basuke idluliselwe ukusebenza imisebenzi okhokhelwayo sabagunyazwe. Lezi zihlanganisa nabasebenzi ezinye izinhlangano, njenge:

• uhlelo intela;
• ejensi wokukatelela ngomthetho;
• Iziphathimandla namasiko;
• izimali ezithe xaxa kwesabelomali;
• ochwepheshe.

Tax imfihlo lwazi lutholakala abasebenzi ezikhungweni eziningi mayelana nalesi sikhundla. Akumele kusetshenziswe nezinye izinjongo, noma ukuhlinzekela isithiyo.

Yini akufakwanga kuleli umqondo?

Tax imfihlo - Imininingwane akuvunyelwe ukudalulwa. Kodwa kukhona ulwazi akufakwanga kuleli umqondo. Basuke ezisohlwini Article 102 Code Tax. Lezi zihlanganisa:

1. Imininingwane Yomphakathi. Kube FZ "Ngo Personal Data» №152, owawuthi ulwazi wabelane zihlanganisa: Igama eligcwele, usuku kanye nendawo lokuzalwa, inombolo yocingo, umsebenzi. Lokhu kusebenza ngabanye. Uma ngabe le-IP noma inkampani ke ulwazi umphakathi kuhlanganisa igama lenkampani, ubunikazi, ikheli, isakhiwo, idatha mayelana nokulawula. Uhlu kungaba isikhathi eside uma unikwe imvume ukudalulwa.
2. INN. Akudingi ekusithekeni. Ungathola le nombolo ngisho ku-intanethi, idatha zimise umuntu noma inhlangano.
3. Ukwephulwa. Ukwaziswa okunjalo uku imvuthuluka yomphakathi, isibonelo, noma EGRIP Enobunye. Ngaphezu nokuthola ukuhlukumeza ingashiwo kwezinyathelo ezathathwa.
4. Income. Lezi idatha eyomphakathi kuphela ezimweni ezithile, isibonelo, ngesikhathi sokuhlolwa lomuntu iyasebenza ngoba ephalamende. Ulwazi ithunyelwa umkhankaso wokhetho. Funda ulwazi mayelana nesimo ezibonakalayo kwama-isakhamuzi abavamile ngeke zisebenze.
5. Tax umbuso. Akusona imfihlo.
6. Imininingwane ukusebenza kukahulumeni wasekhaya. Idatha esiqokiwe akufakwanga ulwazi engadalulwanga lapho zize zidlulele ngale levy payers ethize.

idatha ezinjalo ziyatholakala, ngoba ulwazi lwabo akusho kusongela ukulondeka lothile.

entela

Ulwazi olusuka amarekhodi intela siyimfihlo. Inkampani unesithakazelo nokufihla ulwazi mayelana kumakhasimende nabaphakeli, embodiments umsebenzi. Lena imfihlo kwezentengiselwano intela. FZ "Ngo Izimfihlo Commercial» №98 e Art. 5 iqukethe uhlu idatha kungukuthi okuhlobene kutsengisa izimfihlo. Tax ibuyisela ohlwini. Ngakho bangakwazi njengesinikeziwe imfihlo kwezohwebo.

imfihlo yokuhweba

Ngo-USSR, umqondo izimfihlo zokuhweba kwakungelona elivamile, njengoba yena kwakubhekwa njengesibusiso iminonjana capitalism. Kodwa ukushintshela kwakudingekile ukuba ukusebenzisa leli gama umnotfo emakethe. imfihlo Commercial - iyona ekusithekeni of ezinye ulwazi oludingwa isihloko umnotho ukwandisa imali engenayo, banciphise izindleko. Uhlu idatha bahlukanisa kumele kube:

• real;
• ngeveli ekusithekeni kusukela abantu abangafuni ukuwela isigaba enikelwe;
• esisemthethweni.

Uhulumeni, yasebhange, izimfihlo olusemthethweni babe imithetho yabo. Amabhange njengoba uhlobo izikhungo commercial kukhona izinqumo zabo ukungena imfihlo ukuhweba zoMthetho Federal №98. Lezi zinhlangano avikelekile idatha amakhasimende kanye zokukhokhelwa. Ukwenza ilawulwa iziphathimandla zikahulumeni.

Idatha okuqondene imfihlo yokuhweba, ibhange enganika ulwazi, onikeza izinzuzo uma ziqhathaniswa nezinye izinhlangano. Lokhu kungaba indlela ukusebenza namaklayenti, ukusetshenziswa ubuchwepheshe bama-computer, ulwazi mayelana nemikhiqizo emisha.

izinhlobo

Le mininingwane ingase ihlanganise:

• izimfihlo zokuhweba;
• izimfihlo zomnotho;
• empahla.

Imfihlo iphathelene amadokhumenti, ikhompyutha yolwazi, ulwazi amadiski, flash inkumbulo, izingqungquthela amadivaysi.

ukuvezwa

Ukuhambisana intela ekusithekeni kungumsebenzi bonke abasebenzi. Kuyinto esisemthethweni. Ukudalulwa intela ekusithekeni kuhilela ukusetshenziswa kolwazi umuntu ophiwa kubo. Ngokwesibonelo, ukudluliswa ezinye izakhamuzi. Imininingwane egcinwe ku yolwazi, ukuba esiqinile ukufinyelela umbuso wakhe, isitoreji ihlelwe. Lokhu kuthathwa isinyathelo esibalulekile, selokhu kwashona imibhalo noma uyidlulisele kwabanye kuholela ubulungiswa.

Ukudluliswa kwedatha ngesicelo namajaji noma uphenyo ngeke kuphambene nomthetho. Article 102 Code Tax kuhlanganisa 2 ezahlukeneyo lokwephulwa imfihlo:

1. Ukugeleza ulwazi abantu abenza umsebenzi wabo.
2. Ukulahlekelwa imibhalo equkethe yedatha ebalulekile.

Inqubomgomo kuyisici esibalulekile ezweni lanamuhla.

umthwalo

Ukuze ukudalulwa kolwazi akha imfihlo wentela, kukhona 3 izinhlobo zokubheja:

1. Material. Ngokusho st.1069 Code Civil inkokhelo eyenziwe isabelomali isimo.
2. Administrative. Lowo okonile ukhokha esihle e inani ayizinkulungwane 4-5. Ruble.
3. Criminal. Article 183 of Criminal Code kudinga ejele iminyaka 3-5, kuye ngokuthi umonakalo.

Ukuthola ukufinyelela intela ekusithekeni

kubalulekile ukuba athumele isicelo ukufinyelela intela imfihlo. Futhi, kumele izimo ezithile wahlangana. Umbuzo uyabulawa kule ncwadi nge ekubizweni imininingwane edingekayo, njengoba lokhu missive. Thumela kungaba e-mail, courier noma Russian Post.

Le ncwadi kumelwe nakanjani babe ukuphathwa isignesha kwenhlangano. Imibhalo Electronic eliqinisekiswe yi yogesi. Isicelo kumele kube ireferensi isenzo zomthetho noma omunye idokhumenti kuqinisekisa ilungelo idatha eyimfihlo. Kuyadingeka ukuba ikhombise injongo kokuthola ulwazi eveza ukuthi imibhalo ethile, njengengcebo imiyalo yenkantolo.

Uma isicelo is hhayi bahlangana isimo okungenani eyodwa, kungaba ukwahluleka nokuhlinzekwa idatha. Impendulo iza iphepha noma elekthronikhi, konke kuncike amathuba technical.

Ubani ungenza imibuzo?

Leli lungelo oluphethwe iziphathimandla zomphakathi kanye nabasebenzi babo. Ngokuvamile luyadingeka ukuze amacala asezinkantolo, ukubalwa kwezimali, imisebenzi okuphenya. Idatha kusukela Tax osonkontileka nesithakazelo - abahlinzeki, abathengi, guarantors. Kungenzeka ukucela ulwazi olulandelayo:

1. Idatha yomuntu siqu.
2. isimo Material.
3. Trade Imfihlo - yemakethe, ukuthuthukiswa ubuchwepheshe.
4. Ýkhasýmende ekusithekeni.

Ngokuvamile kucelwe sisekelo, owasungula amadokhumenti, namalayisense ukwenza umsebenzi nezinye izimvume. Ukuze uthole idatha ukulawula nokwethenjelwa kubhekwa ukuba nguzakwethu ngaphambi kuthengiselana. Ngezinye izikhathi, umthetho libhekisela exchange kwemibhalo yalolu hlobo phambi ukusayina yesivumelwano, isibonelo, inhlangano ye izindali, amathenda, indali.

Kwezinye izimo, ulwazi kungenzeka ngokubona yamukelekile ukuthi sokunquma, isibonelo, umhlinzeki. In the ukungabikho ukunakekelwa kungaba uyaphika VAT isethi-off futhi okungezona ukuqashelwa izindleko uma counterparty iphutha ngokuphuza umuthi. Kodwa wentela singala isibawo esinjalo. Khona-ke udinga ukuthumela isicelo okukhiphayo idatha intela, okuyinto engamboziwe ekusithekeni.

Ungakwazi ukucela:

• imibhalo accounting kanye intela;
• izitatimende zezimali.

I counterparty unelungelo ukutadisha-akhawunti ngonyaka odlule. Idatha kusukela balance sheet ngeke kube nentshisekelo abahlinzeki, amakhasimende, abatshalizimali, izikhungo abolekise, guarantors. accounting ulwazi umphakathi futhi kungenzeka kutholakale esidlangalaleni.

Esinye isimo nge intela ezimali Imininingwane ngoba kubhekwa imfihlo intela. It livikeleke sihloko 84 (lento 9) kanye 102 Tax Code. Ngo-ejensi kahulumeni kanye nezimali ze-non-kwesabelomali abanalo ilungelo ukudalula idatha efana, ngaphandle lapho kuvunyelwe khona yinhlangano. Ngokomthetho, awuyikufunda uthumele idatha abathintekayo. Uma noma iluphi ulwazi umphakathi uba sengcupheni, abakwazi kubhekwe imfihlo yokuhweba.