Ndondomeko ndi mfundo za malipiro a msonkho galimoto ndi mabungwe alamulo

Tax - ndi kuvomerezedwa refundable malipiro, amene mokakamiza umene akuluakulu onse misinkhu yosiyanasiyana makampani ndi anthu ntchito yobweretsa ntchito chuma cha boma. atalephera kulipira ndi mlandu, ndipo chotero wokhoma, pofuna kupewa isanayambike udindo malamulo, ayenera kudziwa chilichonse cha kudzipereka kwake m'munda wa misonkho ndi kutsatira mosamalitsa ndi iwo.

Umodzi mwa milandu boma latsopano la Russia ndi msonkho galimoto, amene ali Gwero lalikulu la ndalama boma, maziko ndalama yokonza ndi kumanga misewu makamaka. Ndipo popeza pafupifupi gulu lero simungakhoze kuchita popanda kugwiritsa ntchito magalimoto, mwachangu kwambiri kuti funso kodi ndondomeko ndi tsiku lomalizira kwa malipiro a galimoto msonkho mabungwe.

The msonkho mfundo galimoto

Latsopano la Russia, anthu zachilengedwe ndi malamulo imvera osiyanasiyana misonkho milandu boma, mmodzi amene ndi galimoto msonkho (TN). mtundu wa kusonkhana poyera anapereka Tax Code wa Russian Federation ndi malamulo a mabungwe dera akuluakulu Russian Federation. TN ndi malipiro dera, choncho adzakhala sonyezani kuti bajeti dera.

Aliyense akuluakulu chilli dera ali ndi ufulu kukhazikitsa mitengo zawo anthu ndiponso mabungwe, ndondomeko ndi tsiku lomalizira kwa malipiro a mabungwe galimoto msonkho, koma malire abomawo ndi lamulo feduro. Komanso, m'madera ndi ufulu kupereka madalitso a mtundu umenewu deta.

amakhoma misonkho TN

Amakhoma misonkho mu mayendedwe a, malinga ndi Article 357 la Tax Code, anazindikira mabungwe, amene anawerengedwa galimoto umamumvera umenewu kusonkhanitsa anthu.

Kodi amakhoma misonkho:

• bungwe la 22 Olympic ndi Paralympic Zima Games ku Sochi, abwenzi malonda a Komiti ya International Olympic chikutanthauza zoyendera amene kugwiritsidwa ntchito pa gulu la masewera osiyanasiyana ndi deta ya chitukuko cha mzinda, ngati achisangalalo phiri;
• FIFA ndi bulanchi ake, amene kutchulidwa Chilamulo Federal "Pa kukonzekera ndi khalidwe la Chitaganya cha Russia mu Championship dziko la mpira FIFA 2018, FIFA Confederations Cup 2017, ndiyenso kusinthidwa kwa malamulo ena a Federation ndi Russian";
• Kugwirizana mpira dziko, confederations, "Russia 2018" - akhazikitsidwe Committee ndi bulanchi ake, FIFA mediainformatory, ogulitsa FIFA katundu kutchulidwa Chilamulo Federal "Pa yokonza ndi kugwiritsa mu Russian dziko Cup FIFA 2018, Cup FIFA Confederations -2017 ndi kusinthidwa kuti malamulo ena a Russian Federation "poyerekezera ndi zoyendera amene ntchito yokhayo yotumikira kukhazikitsa ntchito chilamulo ichi.

NKHANI msonkho galimoto kwa mabungwe

Pamaziko a malamulo Russian, Ndizachidziwikire kuti pali zinthu wamba za msonkho zoyendera anthu ndi mabungwe alamulo, komanso ena mbali ya malipiro a ndalama chifukwa mabungwe. Mu nkhani iyi, Tax Code amatanthauza bungwe lalamulo ngati bungwe, ndipo IP, malinga ndi Code, ndi msonkho zoyendera galimoto kulipira komanso anthu thupi.

Choncho, chinthu misonkho, mitengo ya msonkho ndi m'munsi sizachilendo kwa amakhoma misonkho onse. Koma nthawi, phindu ndondomeko ya mawerengedwe ndi malipiro, monga ulamuliro, si ofanana kwa anthu ndi mabungwe.

chinthu misonkho

Chinthu misonkho TN - magalimoto, scooters, njinga zamoto, mabasi ndi zina magalimoto kudziletsa injini ndi njira m'njira kapena pa cranes mpweya opareshoni, Helicopters, ndege, ma yatchi, maboti galimoto, sailboats, maboti, snowmobiles, ATV, snowmobiles, zipangizo ndege, maboti ndi ena mpweya, nthaka ndi madzi makina amene anawerengedwa m'njira zolamulidzwazo potsata mwambo.

Chinthu misonkho simuli:

• nkhafi ndikupita maboti ndi mabwato galimoto, injini mphamvu - osachepera 5 ndiyamphamvu;
• magalimoto, makamaka okonzekera olumala, ndi magalimoto ndi mphamvu zosakwana 100 ndiyamphamvu, timapemphera chitetezo chikhalidwe cha lamulo;
• mabwato ophera nsomba ndiponso ziwiya nyanja;
• bwalo akhazikitsidwa mu Register mayiko a Zotengera;
• ndi mafoni zikawonongeka mayunitsi pobowola (ziwiya);
• Helicopters ndi ndege chipatala ndi umoyo mautumiki;
• magalimoto za thupi matupi boma la mphamvu wamkulu, amene amathandiza usilikali kapena zofanana ndi icho;
• kubedwa magalimoto amene ankafuna (Pankhaniyi ofesi msonkho zooneka ndi chikalata ku boma yazamalamulo kutsimikizira mfundo imeneyi).

Sanachite nawuza mabungwe galimoto msonkho ndi amalonda payekha, ntchito yaikulu imene ndi kuzindikira zonyamula katundu ndi magalimoto, motero, pa makina ntchito mitundu ya ntchito. Komanso misonkho salipidwa pa mathirakitala, kuphatikiza okololawo ndi makina, mayina mabizinezi a zaulimi ndipo anafuna kupanga awo.

Tax m'munsi, msonkho ndi malipoti nthawi

Ngati nthawi ya malipiro a msonkho galimoto ndi mabungwe alamulo, nyengo malipoti ndi ndondomeko mawerengedwe osiyana ndi anthu unakhazikitsidwa kuti anthu achilengedwe, m'munsi msonkho wa chopereka ndi umodzi. Amaonekera ndi nkhani:

• zoyendera amene ali injini (ngati injini ndiyamphamvu);
• magalimoto mlengalenga, zimene anaika yaikulu ya injini kwakusiyana (monga kwakusiyana injini adaponya malo amodzi kutchulidwa pepala deta masamu mu makilogalamu mphamvu);
• amadzimadzi kudziletsa injini galimoto, amene akufunitsitsa kuti tonnage aakulu (monga mphamvu aakulu matani m'kaundula);
• nthawi zina (monga gulu zoyendera).

Nthawi msonkho kwa malipiro a VT ndi imodzi Chaka chino. Koma nthawi malipoti, msonkho Code (Article 360) amakhazikitsa akuti wina kwa mabungwe a opereka zoyendera msonkho: woyamba, wachiwiri ndi wachitatu kotala. Ndipo kumamukhazuka mayiko m'chigawo kukhazikitsa nyengo malipoti konse.

mitengo ya msonkho

The koefishienti wa msonkho zoyendera (mitengo) zidzakhazikikadi ndi malamulo wa anthu Russian Federation yolingana ndi mphamvu injini, samatha injini ndege zoyendera kapena aakulu tonnage pa ndiyamphamvu umodzi, tani m'kaundula kapena wina kilogalamu mphamvu, motero, mu mulingo zotsatirazi:

1. wodutsa magalimoto (ndiyamphamvu wina):

• malita 100. a. Ponena - 2.5 pakani.
• 100-150 L. a. Ponena - 3.5 pakani.
• 150-200 L. a. Ponena - 5 rbl.
• 200-250 L. a. Ponena - 7.5 pakani.
• zoposa 250 malita. a. - 15 rubles.

2. Scooters ndi njinga zamoto (ndiyamphamvu wina):

• 20 HP Ponena - 1 rbl.
• 20-35 L. a. Ponena - 2 rbl.
• zoposa 35 malita. a. - 5 rubles.

3. Basi (ndiyamphamvu wina):

• malita 200. a. Ponena - 5 rbl.
• zoposa 200 malita. a. - 10 rubles.

4. katundu magalimoto (ndiyamphamvu wina):

• malita 100. a. Ponena - 2.5 pakani.
• 100-150 L. a. Ponena - 4 rubles.
• 150-200 L. a. Ponena - 5 rbl.
• 200-250 L. a. Ponena - 6.5 pakani.
• zoposa 250 malita. a. - 8.5 rubles.

5. Other kudziletsa injini magalimoto, komanso njira ya crawler kapena ntchito pneumatic (ndiyamphamvu wina) - 2,5 pakani.

6. Snowmobiles, snowmobiles (ndiyamphamvu wina):

• malita 50. a. Ponena - 2.5 pakani.
• zoposa 50 malita. a. - 5 rbl.

7. Njinga maboti, maboti galimoto ndi zina magalimoto madzi (lita imodzi ndi ..):

• malita 100. a. Ponena - 10 pakani.
• woposa 100 malita. a. - 20 rubles.

8. galimoto-sitima, ma yatchi (ndiyamphamvu wina):

• malita 100. a. Ponena - 20 pakani.
• woposa 100 malita. a. - 40 rubles.

9. kwakusiyana (munthu L ..):

• malita 100. a. Ponena - 25 pakani.
• woposa 100 malita. a. - 50 rubles.

10. ziwiya kudziletsa injini (m'kaundula matani aakulu tonnage) - 20 rubles.

11. Helicopters, ndege (ndi makilogalamu imodzi yaikulu) - 25 rubles.

12. Jets (kuchokera kilogalamu imodzi samatha) - 20 rubles.

13. Other mpweya kapena madzi makina amene alibe Motors (chimodzi wagawo zoyendera) - 200 rubles.

Transport msonkho pa malo (mlingo wake) zikhoza kuchepetsedwa kapena kuchuluka, koma nthawi zosaposa 10 poyerekeza ndi mitengo pamwamba. mitengo yafupika mwina mankhwala mu Tax Code magalimoto zonyamula ndi mphamvu malita mpaka 150. a. Ponena.

VT akonzedwa kukula potengera muyezo wa moyo mu chigawo chomwe mufuna ndi mndandanda wa zinthu zina. mitengo yonse ya msonkho zoyendera mu Moscow, mwachitsanzo, kwambiri kuposa zafotokozeredwa lamulo. Ngati mutu si kumatanthauza mitengo zawo pa chopereka, izo basi likukhudza amene anawerengedwa mu Tax Code.

Mu kukhazikitsa mitengo ndi chofunika analola zosiyanasiyana awo onse malingana ndi gulu galimoto, komanso kutenga nkhani zaka kuchokera amasulidwe makina.

Malamulo kuwerengetsa kuchuluka kwa msonkho

Lamulira mabungwe zoyendera msonkho kumachitika malinga ndi msonkho Code (Article 362). Kuchokera pa konkuno, mabungwe ang'onoang'ono kuyembekezera TN nokha, monga kuyenera amakhoma misonkho ya anthu.

Mawerengedwe a msonkho zoyendera ndi mabungwe alamulo zachitika aliyense galimoto padera ndi kuchulukitsa mlingo msonkho ndi m'munsi msonkho. Kuyambira chotsatirachi anali subtracted gulu kukula kwa malipiro pasadakhale inakambidwanso koyambirira.

kakyulasi izi zopangidwa ndi koyefishienti mkulu kulemekeza:

• magalimoto galimotolo avareji mtengo wa rubles miliyoni 3-5, ndi chaka 2-3 (koyefishienti 1.1) kuti padutsa zaka kuchokera pa kumasulidwa kwawo .;
• magalimoto galimotolo avareji mtengo wa rubles miliyoni 3-5, ndi chaka 1-2 (koyefishienti 1.3) kuti padutsa zaka kuchokera pa kumasulidwa kwawo .;
• magalimoto galimotolo avareji mtengo wa rubles miliyoni 3-5, ndi chaka anamasulidwa chaka ndi (koyefishienti 1.5) .;
• magalimoto, mtengo avareji wochokera rubles 5 miliyoni 10, ndipo panatenga zaka zosakwana 5 (Chinthu 2) chaka cha Atamasulidwa .;
• magalimoto, mtengo avareji wochokera 5 rubles 10 miliyoni, ndipo chaka anamasulidwa ndi zaka zosakwana 10 (Chinthu 3) .;
• magalimoto, mtengo avareji ku 15 miliyoni. rubles, ndi chaka kumasulidwa awo anali pasanathe zaka 20 (Chinthu 3).

The mtengo avareji galimoto kuchita masamu ndi boma. Wapamwamba magalimoto amenewa ndi ofalitsidwa chaka palibe pasanafike March 1, mkulu ukonde zipata za boma thupi wamkulu amagwira ntchito pa chitukuko cha mfundo za boma ndipo lamulo malamulo m'dera la malonda.

Ndondomeko kuwerengetsa ndalama pasadakhale

Ngati dera anapereka mwayi patsogolo malipiro a ndalama ya boma zoyendera, amakhoma misonkho kuyembekezera bungwe lirilonse pa mapeto a nthawi iliyonse malipoti pa mlingo wa 1/4 ndi kuchulukitsa chogwirizana msonkho m'munsi msonkho mitengo, anapatsidwa kuchulukitsa chinthu, ngati n'koyenera.

Mu zochitika zina pamene galimoto anawalemba kapena kuchotsedwa m'kaundula kwa msonkho imodzi kapena nthawi mlandu, ndi mawerengedwe a TN ndi pasadakhale ndalama anapanga polingalira koyefishienti, amene amatanthauziridwa kuti chiŵerengero cha miyezi lonse, imene galimoto mu funso idalembetsedwa wokhoma msonkho, chiwerengero cha miyezi, a msonkho (malipoti) nthawi. Mu mwezi uno, imene galimoto ndiwo anawerengedwa, ndipo amene iye anachotsedwa m'kaundula, kutengedwa ngati mwezi odzala.

Nzika za boma la Russia mukayese magulu a amakhoma misonkho, amene adzakhala ndi mwayi sayembekezera ndipo samapereka mmwamba-kutsogolo malipiro kuonedwa ndi boma deta.

mawu malipiro

Malipiro a msonkho kupita bajeti pa malo malo galimoto ndi. Ndondomeko ndi mfundo za malipiro a msonkho galimoto ndi mabungwe zalamulo zosiyana ndi malamulo zidayika kwa anthu achilengedwe.

Mabungwe ayenera kulipira TN pambuyo nthawi msonkho. Ie masamu ndipo analipira kwa bajeti ya msonkho zoyendera kwa chaka. NTHAWI YOCHITA zingasiyane malingana ndi malamulo a dziko la nkhani, koma simungathe kuikidwa isanafike nthawi yoikidwayo kachidindo kwa Kutengera.

Mwachitsanzo, mu dera Krasnodar gulu liyenera kupereka msonkho palibe pasanafike March 1, kuti ayenera kutha ngati pa nthawi msonkho. Ndipo pasadakhale ndalama - pasanafike tsiku 5 la mwezi wachiwiri zotsatirazi nyengo malipoti. The Ryazan msonkho dera uyenera kulipiridwa patsogolo February 1 chaka chotsatira nthawi msonkho m'mene inatha. Ndipo malipiro pasadakhale - mpaka tsiku lomaliza la mweziwo, motero, kutsatira malipoti nthawi yapita.

Malamulo dera mwina mankhwala ndi njira imene uyenera mudzalipidwa msonkho zoyendera. Mwachitsanzo - Sverdlovsk dera, kumene mabungwe TH ayenera zimathandiza kuti bajeti yekha mu mawonekedwe si ndalama, kupatula milandu zotchulidwa malamulo Russian pa misonkho chindapusa.

Ubwino makampani nawonso ali mu zigawo malamulo. Choncho, mu dera Krasnodar kwathunthu osapatsidwa VT okhala zone wapadera zachuma, amene anakhazikitsa mu gawo m'derali. Kuti zimenezi zitheke, a bungwe lalamulo ayenera kutsatira pangano msonkho, ndi Tingafinye ku m'kaundula mabungwe akunja malamulo ndi khadi kusamuka. Komanso m'dera lino la opindula ndi mayanjano chitetezo moto nawo pagulu kukhazikitsa ntchito m'munda wa chitetezo moto ndi ntchito za ntchito yopulumutsa. Maziko ubwino awa mabizinezi zafotokozedwa yoyenera utumiki hayala ya gulu ndi TCP.

Pankhani ya sanali kupereka msonkho galimoto bajeti lolingana pa nthawi mwachindunji gulu imvera udindo zinafotokozedwa Tax Code. Article 199 la Code Wachifwamba Akuluakulu a ku Russia anasonyeza kuti kampani, amene sanali zolembera msonkho kubwerera pa nthawi, kapena mwachindunji ndi nkhani zonama cholinga kubisa deta, adzalangidwa ndi chabwino mu zinthu zoterozo mu 100-300 zikwi. Rubles, utumiki dera kwa zaka 2 kapena kulandidwa ufulu kwa zaka 2, ndi walekana ndi ufulu kuchita zinthu zina kwa zaka 3 kapena popanda izo.

Chokhumudwitsa chomwecho, anachita ndi gulu la anthu ku chiwembu, kapena mwaunyinji kumafuna ndi imposition yabwino ya 200 mpaka 500 zikwi. Rubles, ntchito yaukapolo wa zaka 5, kapena kumangidwa kwa zaka 6 ndi walekana ndi ufulu kuchita mitundu ina ya kwa nyengo ya zaka 3 kapena popanda izo.

msonkho kulengeza

Atapereka gulu galimoto msonkho, kuwerengera yake, wodzazidwa ndi dongosolo malipiro. The msonkho zoyendera linaperekedwa malinga ndi chilengezo lidaperekedwa pa malo malo galimoto ndi. Pa nthawi yomweyo msonkho kubwerera ndi mabungwe chofunika ayenera kuperekedwa yoyenera ulamuliro msonkho palibe pasanafike February 1 chaka, zimene ayenera kutha ngati pa nthawi msonkho.

Ngati bungwe, malinga Art. 83 ya Tax Code, chimatengedwa ngati wokhoma yaikulu, dongosolo malipiro ayenera anagonjera ulamuliro msonkho pa malo a kalembera wa opereka waukulu msonkho.

Kufotokoza onse pamwamba, ndi Dziwani kuti watsopano galimoto msonkho m'madera ena kwambiri kuchuluka poyerekeza ndi chaka chatha. Choncho nthawi zonse muzionetsetsa kuti Timeliness of mudziwe mderali - chikhalidwe koyenera kuti mawerengedwe yake yake ndi malipiro a misonkho anafotokoza mu chuma cha boma.