Ukuthengiswa okulawulwayo - kuyini? Ukuthengiswa okulawulwa phakathi kwamaqembu ahlobene

NgoJanuwari 1, 2012, umthetho we-Federal Law No. 277 waqala ukusebenza. Lesi senzo sokwemthethweni sashintsha imithetho ethile yokuthuthukisa imigomo yentengo yentela. Ukuhlinzekwa okuhlukile kwale Mithetho Yomthetho kwaqala ukusebenza kusukela ekuqaleni kuka-2014. NgoMthetho No. 277, V.1 ingxenye 1 yeKhowudi Yentela.

Ukuthengiswa okulawulwayo

Incazelo yomqondo iqukethwe ku-Art. 105.14 (isigaba 1). Ngokuvamile, izimo zisekwa, lapho kukhona khona izinkontileka ezithathwa njengokuthengiswa okulawulwayo. Kuyini? Ngokuhambisana nalesi sihloko, izivumelwano zibhekisela kuleli qembu uma ziphethwe yisigaba esithile sezifundo. Kumele bahlangane.

Izihloko

Kunezinhlobo ezahlukene zokuthengiselana emthethweni womphakathi. Iqembu ngalinye linemfuno zalo siqu. Uma kuqhathaniswa nokuthengiselana okulawulwayo (okuyikho, yiziphi imithetho ezisebenza kubo), kubalulekile ukuqala kuqala kubo bonke abahlanganyeli babo. Bangaba inhlangano uma:

1. Inhlangano efanayo ngokungaqondile noma iqhaza ngokuqondile kubo ngesabelo sama-25%. Leli lungiselelo lisungulwe ubuciko. 105.1, isigaba sesi-2 se-sub. 3.

2. Ngesinqumo sesakhamuzi esifanayo, abantu abalandelayo bamiswe / bakhethwa:

• Inhloko yenhlangano;
• Okungenani isigamu sabasebenzi bendikimba yokuphatha / ibhodi labaqondisi.

3. Igunya lekhanda ezinhlanganweni eziningana lisetshenziswa yinhlangano efanayo.

4. Abantu abafanayo ngokomzimba bakha ngaphezulu kwengxenye yokwakheka ebhodini labaqondisi noma emzimbeni wokuphatha ohlanganyelwe.

Nakhu kuyadingeka ukuthi usho i-sub. 11 kulesi sihloko. Ngokuhambisana nalo, izakhamuzi ezingenhla zingabamba iqhaza enhlanganweni ngokubambisana nalokhu:

1. Oshade naye / oshade naye.
2. Abazali / abazali abamukelayo.
3. Ama-Trustees / ababheki.
4. Izingane (ezamukelwa, phakathi kwabanye).
5. Amawadi.
6. Odadewethu / abafowabo abathandekayo.

Lezi zinhlangano ziyizinto ezizimele. Izimpawu nazo zisungulwe ku-Art. 105.1 (isigatshana sesine sesigaba 2). Inhlangano kanye nomuntu bayaphambana uma lo mfundi ephethe igunya lokukhetha / ukuqoka:

1. Isakhiwo somuntu oyedwa oyedwa.
2. Okungenani isigamu sabasebenzi be-apparatus / ibhodi labaqondisi bokuphatha.

Le ndaba ibuye isebenze nezinhlinzeko zesigaba esincane. 11 kulesi sihloko. Ukuzimela ngokweqile nakho kubhekwa ukuthi:

1. Izinhlangano / izakhamizi, uma kunhlangano ngayinye yangaphambili isabelo sokubamba iqhaza (ngqo) enkampanini esilandelayo ingaphezu kwama-50%.
2. Fizlitsa, uma omunye wabo esesimweni esisemthethweni ekuhambeni komunye.

Imigomo yokuthengiswa okulawulwayo

Zibekwa ngumthetho 105.14. Incazelo yokuthengiswa okulawulwayo ayihlanganisi inkomba yendawo yokuhlala, ukubhaliswa, ukuhlala kwentela yabathintekayo nabazuzi. Noma kunjalo, lesi sici sichazwe ku-Article 105.14. Ekuhlaziyweni kwezinkambiso, kungenzeka ukuthola iqoqo lezici ezilawulwa ukuthengiselana. Kuyini? Okokuqala, insimu yaseRussian Federation kufanele ibe yindawo yokubhalisa, indawo yokuhlala, intela yokuhlala yabathintekayo nabazuzi. Ngaphezu kwalokho, esinye sezimo ezilandelayo kumele sibe khona:

1. Ingqikithi yemali (inani lamanani) ngaphansi kwezinkontileka zonyaka (ikhalenda) ingaphezu kwama-ruble ayizinkulungwane eziyi-1. Ngokusho kuka-Art. 4 we-Federal Law No. 277 (isigaba 3) sika-2012, kufanele idlule ngaphezu kwezintathu, futhi ngo-2013 - 2 billion ruble.
2. Omunye wabahlanganyeli usebenza njengomkhokhi wentela yesikhungo sokumbiwa kwamaminerali. Ukukhokha kufanele kubalwe ngesilinganiso esinqunywe ngamaphesenti. Ngesikhathi esifanayo, ukuthengiselana okulawulwayo phakathi kwabantu abangekho emkhakheni kufanele kuphethwe ngokuphathelene nemaminerali ehlongozwayo ewela ngaphansi kwalokhu intela, futhi inani lemali engenayo kubo ngonyaka (ikhalenda) lingaphezu kwama-ruble ayizigidi ezingu-60.
3. Okungenani iqembu elilodwa esivumelwaneni lisebenza njengomkhokheli besebenzisa i-UST, UTII, futhi phakathi kwamaqembu asele kukhona isihloko esingasebenzi nemibuso ekhethekile yentela. I-criteria yokuthengiselana okulawulwa kwalolu hlobo kufaka phakathi inkomba yemali engenayo etholakalayo lapho iphetha. Amaqembu kudingeka afinyelele inani lama-ruble ayizigidi ezingu-100. Ngonyaka ohambelana (ikhalenda).
4. Okungenani umhlanganyeli owodwa uyakhululwa emsebenzini wokukhipha intela ngezinzuzo noma usebenzise inani lentengo uma ubala isisekelo salokhu lokukhokha. Izimo lapho leli lungelo livunyelwe lisekwebuciko. 284, into engu-5.1 ye-Code. Kulolu cala, umhlanganyeli wesibili akumelwe akhululeke kulokhu kubophezela futhi angasebenzisi isilinganiso senani le ntela. Ukuze izinkontileka zithathwe njengokuthengiselana okulawulwa phakathi kwabantu abangabandlululo, inzuzo yabo yonke ngonyaka (ikhalenda) kufanele ibe yi-ruble engaphezu kwezigidi ezingu-60.
5. Okungenani oyedwa wabahlanganyeli ebuhlotsheni obungokomthetho ngumhlali we-SEZ, ngaphakathi lapho kunombuso wentela ohlinzeka ngezinzuzo ezikhethekile zokubanjiswa ezinzuzo (uma kuqhathaniswa nokuhlelwa okujwayelekile okwakhiwe esifundeni).

Ezinye izinhlobo zezivumelwano

Izinhlobo ezithile zokuthengiselana emthethweni womphakathi zingalinganiswa nalabo abakubuzwayo. Phakathi kwazo kukhona isethi yezinkontileka zokuthengiswa kwemikhiqizo, ukukhiqizwa komsebenzi, ukuhlinzekwa kwezinsizakalo. Kufanele baxoxisane noma bahambele abantu abangazibandakanyi. Ukuhlaziywa akucabangi ukuba khona kwezifundo ezingaphandle ngaphansi kwezimo ezithile. Ngokuyinhloko, amaqembu wesithathu angabonakali njengezimele futhi abambe iqhaza kokuthengiselana:

1. Ungenzi imisebenzi eyengeziwe, ngaphandle kwenhlangano yokuthengisa okuqondile kwemikhiqizo, amasevisi, umsebenzi. Ngakho-ke umsebenzi wabo oyinhloko, ukubandakanyeka / ukungaboni ngokuqondile kule nkontileka.
2. Abazithatheli izingozi zabo futhi abasebenzisi amafa ukuze bahlele imisebenzi ehlinzekwe yisivumelwano samaqembu.

Emkhakheni wezohwebo wangaphandle ungalawulwa ngokuthengiselana. Kuyini? Lezi zinkontileka zizohlukaniswa njengokucatshangelwa uma:

1. Inani lemali engenayo uma kuqedela inhlangano eyodwa yonyaka (ikhalenda) izodlula ama-ruble ayizigidi ezingu-60.
2. Isihloko sesivumelwano siyimikhiqizo ehlobene nenye noma amaqembu amaningana:

• Amatshe ayigugu nezinsimbi eziyigugu;
• Imikhiqizo yamafutha namafutha;
• Insimbi emnyama;
• Amaminerali amaminerali;
• Insimbi engekho ferrous.

Ukuthengiselana okulawulwayo (okubolekwa kwemali mboleko) kubonakala sengathi uma indawo yokubhalisa, ukuhlala, ukuhlala intela komunye wabaphikisana yindawo / umbuso kufakwe ohlwini olwamukelwe yi-Order of the Ministry of Finance No. 108n. Ngesikhathi esifanayo, inzuzo kubo kumele idlule ama-ruble ayizigidi ezingu-60 ngonyaka wekhalenda.

Isaziso yi-Inspectorate yentela

Ngokwezimiso zika-Art. 105.5, izinhlangano zidinga ukuthumela isaziso sokuthengiswa okulawulwayo. Ulwazi lubhekiswe ekuhlolweni kwendawo, indawo yokuhlala noma i-akhawunti njengomkhokheli omkhulu kunazo zonke. Isaziso sokuthengiswa okulawulwayo sithunyelwe kungakapheli uMeyi 20 walowo nyaka, okuya esikhathini sekhalenda lapho izivumelwano ezifanele ziphethwe khona.

Izici zokuhlanganiswa

Uma kukhona ukungalungi, ulwazi olungaphelele, amaphutha, isihloko singakhishwa isaziso esisha. Umthetho unikeza izinombolo zezidingo okufanele ifomu lakho lihambisane nalo. Isaziso sokuthengiswa okulawulwayo kuhlanganisa ulwazi oluyisisekelo mayelana:

1. Isikhathi sekhalenda lapho umkhokheli enikeza ulwazi.
2. Izihloko zezivumelwano.
3. Abahlanganyeli ebuhlotsheni. Ngokuyinhloko, igama eligcwele lenhlangano, i-TIN (uma ikhona), igama eligcwele lesakhamuzi, i-P kubandakanya. Usomabhizinisi ngamunye unikezela idatha ngenombolo yokuhlonza yomkhokhi.
4. Inani lemali engenayo kanye nezindleko ezithintekayo ngokunikezwa kwenzuzo / ukulahlekelwa ngaphansi kwezivumelwano nezintengo ezilawulwayo.

Ukugcwalisa isaziso sokuthengiswa okulawulwayo kungenziwa mayelana neqembu lezivumelwano. Leli lungiselelo linikezwe kumhlathi 4 we-Art. 105.15.

Sebenza ohlelweni

Cabanga ukuthi ungalungisa kanjani isaziso ku-1C. Ukuthengiswa okulawulwayo ohlelweni kunikezwe ngokusekelwe kwedatha efakwe kumarejista akhethekile kanye nezinkomba. Lolu lwazi lungena ohlelweni noma phakathi nonyaka, noma ngokushesha ngaphambi kokukhipha isaziso. Isigaba esinamathuluzi adingekayo singavulwa ngokusebenzisa iphuzu lesahluko. Imenyu "Imibiko". Ukuphatha ulwazi olwengeziwe kungenziwa kusuka kwifomu ekhethekile "Umsizi wokulungisa izaziso zokuthengiswa okulawulwayo." Inikeza ukuboniswa kwazo zonke izigaba zomsebenzi ngolwazi lokwakhiwa kombiko wokugcina. Ukulungiselela isaziso kwenziwa ngezinyathelo ezintathu:

1. Ukwakha uhlu.
2. Ukuqinisekiswa nokulungiswa kolwazi.
3. Ukudweba isaziso.

Ku "Umsizi", izingxenye zabaphathi zihlelwe ngokwezinyathelo ezingenhla. Isaziso sakhiwe egameni lenhlangano ngayinye ngokwehlukana. Kule ndaba, okokuqala ku "Umsizi" kumele akhombise inhlangano efanele yomthetho.

Uhlu lokulungiselela

Ukuze kuhlukaniswe ukuthengiselana okulawulwayo kusukela kulo lonke ukuthengiswa kwezomnotho, kubalulekile ukufaka ulwazi kolwazi mayelana nokuthi yiziphi iziphikisana ezitholakalayo ebhizinisini kubonakala njengomuntu ongenamkhawulo obhalisile ngaphandle. Ngaphezu kwalokho, kubalulekile ukuhlunga imikhiqizo yezohwebo zamazwe ngamazwe. Uhlu lwezihloko ezizimele lugcinwe kwirejista ekhethekile. Ingavuleka kusuka kwento ye-submenu noma "kumsizi". Ukuze uhlukanise uhlobo lokuthengiselana okulawulwayo, kubalulekile ukucacisa ukuthi ngabe umuntu ongathandana naye usebenza njengomkhokheli womunye walabo ababalwe ku-Art. 105.14 intela nokuthi ngabe ibhalisiwe ku-SEZ. Esifundweni ngasinye, izwe lokubhalisa likhonjisiwe (uma lingaphandle), reg. Inombolo, ikhodi yokukhokha intela. Emabhizinisini asekhaya, igama lombuso likhethwa kusuka kusiqondisi "se-Classifier". Ngenxa yokuthi akusebenzi nje kuphela abantu abangabambisani, kodwa futhi nezinhlangano, okunye okubhalisiwe kulokhu olwandle kuyabonakala njengelawulwa, lolu lwazi luboniswa ohlelweni. Ukwaziswa mayelana nama-counterparties-abafokazi baboniswa ngokucacile, isihloko sezinkontileka ezinezimpahla ezibalwe ku-art. 105.14 (isigaba 5).

Izici ze-akhawunti

Ngokusho kuka-Art. 105.3 (Isigaba somthetho 1), uma kusetshenziselwa abantu abangenasidingo, izimali zezohwebo ezihlukile kulabo ezichazwe ezinkontileka ezifanayo phakathi kwezinhlangano ezingekho ngaphansi kwamanye amazwe, nanoma iyiphi inzuzo engayithola ngomunye wabahlanganyeli, kodwa ngokuphathelene nombono okhonjisiwe Wafika kuye, uthathwa njengenhloso yakhe yentela. Umthetho okhethekile usebenza. Ngokuhambisana nalo, ukubalwa kwemali engenayo ngenani elibalulwe ngenhla kwenziwa uma kwenzeka lokhu kungabikho ekunciphiseni inani lokuncishiswa kwentela. Okuhlukile isimo lapho umkhokheli esebenzisa ukulungiswa okulinganiselwe ngaphansi kwe-Art. 105.18. Uma kwenzeka ukuthi i-Inspectorate emiphumeleni yokucwaninga kwezokuthengiselana izokwengeza intela emanani emakethe, amabhizinisi asekhaya asebenza njengeqembu lesibili ezinkontileka angasebenzisa lezi zindleko uma ebala:

1. Inkokhelo edingekayo kunzuzo.
2. I-NDFL, ikhokhwe ngaphansi kobuciko. 227.
3. Intela emayini. Kulolu cala, omunye wabathintekayo ekuthengiseni kufanele abe ngumkhokheli wakhe, futhi isihloko sekhontrakthi kufanele sibe izinto zokusetshenziswa, ngokuya kwentela, eyenziwa ngesilinganiso sohlelo lokusebenza ku-%.
4. I-VAT. Kulesi simo, omunye wabahlanganyeli kufanele abe inhlangano / i-IP, hhayi ukukhokhisa le ntela noma ukukhululwa kuyo.

Izindlela zokuthola inzuzo

Ngokusho kuka-Art. 105.7, lapho wenza ukulawulwa kwentela, iziphathimandla zokuphatha zisebenzisa izindlela:

1. Inani elifanayo lemakethe.
2. Amanani okuqaliswa okuzayo.
3. Inzuzo efaniswayo.
4. Ukusakaza kwemali engenayo.
5. Indlela yokubiza.

Kuvunyelwe ukusebenzisa inhlanganisela yezindlela ezimbili noma ngaphezulu (Isigaba 105.7, isigaba 2). Lapho kunqunywa ukuvumelana kwexabiso elisetshenziselwa ukuthengiselana, indlela ethandwa kakhulu yindlela yokulinganisa amanani. Nokho, kukhona okuhlukile. Lapho izimpahla zithengwa ngaphansi kokuthengiswa okulawulwayo kanye nokuthengiswa kwayo okulandelayo ngemuva kwenkontileka phakathi kwabantu abangabambisani, ukuzimisela kokuhambisana kufakwe indlela yentengo yokudayiswa okuzayo. Le ndlela isetshenziselwa lapho inhlangano ibuyela imikhiqizo ayinayo ama-NMA anethonya elikhulu ezingeni lentengo enkulu. Kungasetshenziswa futhi ukulungisa umkhiqizo wokuqaliswa kwesikhathi. Ngokuyinhloko, uma ukuhlukaniswa kwemikhiqizo, ukuphindaphinda, ukuhlunga, ukwakheka kokuthunyelwa. Futhi le ndlela ifanele amacala okuxuba izimpahla, uma izindawo zomkhiqizo wokugcina azifani kakhulu nezinto ezivela ekuqaleni. Ukusebenzisa ezinye izindlela ezintathu kuvunyelwe uma ukuqhathaniswa kwentengo kungenakwenzeka noma kungavumeli ukwenza isiphetho esinolwazi mayelana nokuhambisana / ukungahambisani kwamanani okuthengiselana kanye nenani lemakethe ngenhloso yentela.