The deduction msonkho kwa tuition

Pa moyo wa munthu akuphunzira kwambiri: kusukulu, yunivesite, mu sukulu galimoto, pa maphunziro osiyanasiyana. Zonsezi zimafuna ndalama ndi zina zambiri. Komabe, ena a iwo akhoza anabwerera ndi deduction msonkho chikhalidwe. Ndipo inu mukhoza kutenga izo ngati pamene kulipira maphunziro awo omwe ndi ana sukulu ndipo ngakhale abale ndi alongo.

Malipilo msonkho munthu kuphunzira awo

Malinga ndi Tax Code, ndi deduction msonkho kwa tuition amadalira onse okhala la Russia, kulipira maphunziro awo, pamene mtengo pazipita ake sayenera upambana 120 zikwi. Rubles. Izi zikutanthauza kuti ndalama lolipiridwa ndi samalipira ndi kuti uyambenso 13% koma osapitirira 15.600 rubles (120 zikwi. * 13%). Mwachitsanzo, kulipira 2012 70 chikwi. Rubles azilipira n'zotheka 9100 (70 chikwi. 13%). Ndipo pamene inu kulipira 150 zikwi. Rubles malipilo adzakhala 15600 (120 zikwi. 13).

Tikumbukenso kuti deduction msonkho kwa tuition "pa" angagwiritsidwe ntchito ngati malipiro yoyamba ndi yachiwiri (ndi zonse otsatirapo) mabungwe, kaya maonekedwe ake (ganyu, tsiku, madzulo).

Malipilo msonkho zawo pa malipiro a ana sukulu

Ngati ife ukaznoy msonkho chikhalidwe deduction maphunziro, komatu kuti tilandire m'pofunika kusunga zinthu ziwiri:

• mwana sizinawakhudze zaka 24-zaka;
• waphunzira utumiki wa nthawi.

Apo ayi, amakhulupirira kuti iye ali wamkulu mokwanira ndi ntchito Choncho, akhoza kuchepetsa mwini msonkho awo ndalama munthu.

The pazipita kuchuluka kwa deduction kuti maphunziro a ana ndi zikwi 50 rubles, malire a kuchuluka kwa kubwezeretsedwanso -. 6500 rubles. Ndiko kuti, ngati analipira anali Mwachitsanzo, 100 zikwi., Malipilo umamumvera okwana 6500 (TH 50. * 13%), ngati TH 150., DZENJE komanso umabwerera kwa kuchuluka kwa 6500 rubles, pamene ngati pa phunziro linaperekedwa 40 chikwi. reimbursement adzakhala 5200 chokha (40 chikwi. 13%).

Ndondomeko kupeza

Ziribe kanthu kwa amene maphunziro operekedwa amachotsera msonkho kwa maphunziro, choyambilira kukonzekera awo ndi boma kuvomerezeka (pulogalamuyo) mabungwe. Apo ayi, deduction msonkho kukana.

Kwa malipiro a msonkho munthu mu matupi msonkho Inspectorate ayenera kupereka:

• wodzazidwa ndi 3-DZENJE kulengeza;
• mawu ndalama nthawi wakale DZENJE-2;
• Baibulo la chilolezo la mabungwe a maphunziro ndi za mgwirizano maphunziro;
• buku chikalata malipiro;
• buku satifiketi kubadwa ndi kalata yofotokoza kuti anaphunzitsa ophunzira wanthawi zonse;
• ofunsira obwezeredwa a.

Ikani kwa deduction angakhale chaka chilichonse kapena kamodzi ndalama zonse, koma ziyenera kuchitika pasanafike zaka zitatu pambuyo malipirowo. Ndiko kuti, ngati malipiro tuition mu 2010 analipira mu 2009, muyenera kufunsira obwezeredwa mu 2012, pambuyo pake. Ndipo mu zolemba malipiro ayenera kuwerenga dzina la munthu amene ntchito kwa deduction lapansi. Mwachitsanzo, ngati kholo limalipirira teremu kwa mwana wake, amene anasandutsa zaka 24, ndipo chikalata malipiro zidzatanthauza dzina lake, ndalamazo deducted sadzailandira.

Pambuyo ku kuzipeleka kwa kulengeza kwa malipilo kutengerapo wapatsidwa mwezi. Komabe, msonkho angathe kuchitidwa poyerekezera ake desiki kafukufuku, chomwe chidzachitike wina miyezi itatu. Choncho, leni reimbursement nthawi ndi miyezi 4 (ngakhale pangatenge miyezi isanu ndi umodzi mchitidwe).

Ngati deduction msonkho kwa tuition ndi kuposa anathera pa mawonekedwe malipiro, kapena msonkho payekha kubwezeretsedwanso kuposa zimene nzika za malipira chaka, gawo makuponi ya kusintha kwa chaka chamawa sadzakhala refunded. M'pofunikanso kuganizira kuti deduction chikhalidwe imakhudzanso chithandizo, ngati mkati mwa chaka nzika ankachitira deduction pakati tuition ndi mankhwala adzakhala ndi kugawira okha.

Deduction pa maphunziro angathe kupatsidwa osati kwa malipiro a kafukufuku pa yunivesite, koma alinso mu sukulu, sukulu ya mkaka (mu nkhani iyi, utumiki chogwirizana ayenera alembedwa mu mgwirizano payokha), maphunziro refresher.

Kodi kuika deduction msonkho kwa tuition ngati analipira ndi abwana ake, bajeti mzinda kapena likulu kholo. Reimburse a msonkho munthu safuna kugwira ntchito ngati nzika mu nthawi yapita sanali ndalama msonkho pa trinadtsatiprotsentoy mlingo msonkho.