Umthetho ophathelene nezinkampani ezenza izintela nezimali: i yenele

Umtsetfo lokhona izintela amacala siqukethe le Tax Code (ngemuva kwalokhu - Code Tax), kanye wadala on ngesisekelo yayo amazinga kahulumeni nomasipala, umphumela esihlinzeka ukuthi, uma bafika amandla futhi zenziwa phambi ukungena osikweni Tax Code waseRussia, bona ukugcina ukuhlobana labo elisemthethweni futhi zisebenza kuphela engxenyeni, okuyinto akungqubuzani Code Tax. Lo mthetho sibeka ukuthi Tax Code, hhayi kuphela isizinda kodwa futhi umthetho ku izintela nezimali ezweni.

Of Code Tax kuhlanganisa izingxenye ezimbili dialectically oxhumene. Omunye wabo, owokuqala, ichaza nemiqondo eyisisekelo kanye nezigaba elisetshenziswa imithetho yentela. Siphinde ubeke isisekelo samalungelo bentela, imisebenzi yabo eyinhloko ezibhekwa imithetho nezinqubo ukuhlolwa, ichaza ezinye amagugu eziyisisekelo inhlawulo amacala intela.

Ingxenye yesibili ihlanganisa izahluko esimayelana imithetho mayelana nezinqubo intela futhi yiziphi izinyathelo ezithathiwe eceleni izintela. Ukuze labo, ngokwesibonelo, umthetho ophathelene nezinkampani ezenza kanye nentela yelevi, VAT uyalandisa ukuthi i-income tax. Kumele kukhunjulwe ukuthi umthetho ukungafaki ezihlukahlukene oda zomnyango futhi befundiswa Asifaki ngisho imihlahlandlela, akhiwa Ministry Tax. Le mibhalo ziyadingeka noma Kunconywa ukuba isetshenziswe kuphela iziphathimandla zentela. Kuphoqelekile bentela, ngokomthetho, ungumholi ukukhombisa indlela yokugcwalisa ezimemezelweni.

izenzo normative ezinye amazinga kungukuthi kufakwe umthetho ophathelene nezinkampani ezenza izintela nezimali, okuyinto ethatha ensimini ka WaseRussia. Ngokwesibonelo, esikhishwa izikhungo kusukela amazinga ehlukene kahulumeni ezindabeni intela, angeke ngibe nelungelo kokulungiswa noma ngandlela-thile umphelelisi imithetho ekhona ku izintela nezimali.

RF Tax Ikhodi legitimizes uhlelo intela ekhokhwa yonke insimu iyunifomu kanye saziso, isungule futhi kwembula ayisisekelo izimiso intela ku Russian Federation, okumele ilandelwe yibo bonke izikhungo ezihlobene emkhakheni yokuqoqa intela imisebenzi.

ubudlelwane Legal, okuyinto kulawulwa Tax Code - wuhlelo ubudlelwane bamandla ukwakheka, ukusungulwa, ukugcinwa kanye isicelo yesenzo esiwusizo ukuqoqwa izintela nezimali. Kuhlanganisa ubudlelwane zomthetho, okuyinto kuphakama ngokuqondile inqubo control intela, kungenzeka ezifana ukufaka isikhalazo izenzo, uyenqaba ngezenzo zamaphoyisa ezithile, amaqiniso kanye nezizathu bokubi ubalethe ebulungisweni.

Okukhishiwe nezenzo eziphathelene namasiko emisebenzini, njengonochoko ekhethekile uhlobo intela. Lezi zinqubo nezenzo ezibhekwa umthetho namasiko.

Ukuze komthetho zentela inikeza imithetho esikhethekile ukungena amandla ngokomthetho. Phakathi kwezinye izinto, zingabantu ekulungisweni somthethosisekelo ukusungulwa kwe-khona noma ukungabi khona ukusebenza retroactive wezenzo zazo nakusoleka zomthetho. Ngokuhambisana nalesi simiso, nokungahambisani kuyaqapheleka uma kukhona okungenani eyodwa kulezi zimo ezilandelayo, esibonakala by isenzo zomthetho:

- yasisedlula isikhungo ongenawo amalungelo ukwenza noma yiluphi;

- uma usula amalungelo okuyinto athola ngokuqondile Tax Code;

- Uma izinguquko, amaphilisi noma kukhawulwe imisebenzi ezikhonzini ubudlelwane intela;

- sivimbela izenzo kuvunyelwe Ikhodi bentela;

- sivimbela izenzo avunyelwe izikhungo kweKhodi State kohlelo intela;

- lishintsha base, inqubo nemibandela ubudlelwane intela;

- kushintsha owasebenzisayo okuqukethwe izigaba kanye nemigomo esebenza Tax Code;

- ngakolunye Imikhawulo nezimfuneko nomoya amalungiselelo Code Tax.

Ubudlelwano kohlaka lizwe enganyelwe hhayi kuphela Tax Code, kodwa izenzo umuntu ukuthi alawule endaweni ethize intela, okuyinto singanikezwanga Ikhodi ngenxa ngobuningi bayo. Ukuze labo, ngokwesibonelo, zihlanganisa uMthetho Corporate-Income Tax, eyamukelwa ngesisekelo zinhlobo ukwehluka yezici kanye namafomu yomsebenzi wezomnotho, ngakho izinhlobo kanye namafomu intela.