N'otu na-elekọta mmadụ tax (ust)

The n'otu na-elekọta mmadụ tax bụ a gọọmenti etiti tax nke Russian Federation. Ọ na ebubo na gọọmenti etiti mmefu ego, yana dị iche iche na-abụghị mkpata na mmefu ego nke ala dị larịị. Ndị a ego na-anọchite anya ndị Social Insurance Fund, Pension Fund, ọgwụ insurance amanyere bụ iwu. Nke a tax e mere na-anakọta iche ihe onwunwe dị mkpa maka mmejuputa iwu nke State ụgwọ ezumike nká na-elekọta mmadụ nche na nlekọta nke ndị bi na. Ust gosipụtara site na-elekọta mmadụ ọrụ nke ụtụ isi.

Iwu nọmba 212-FZ dere July 24, 2009, a chọpụtara na site January 1, 2010 isi na-akwụsị nwere mmetụta 24 ust. Nke a pụtara na ugwo nke n'otu na-elekọta mmadụ tax payers e dochie ugwo nke amanyere bụ iwu onyinye na Social Insurance Fund na Pension Fund, nakwa dị ka na TFOMS na FFOMS.

N'okpuru iwu a, onyinye arịwo agbanwebeghị kemgbe January 1, 2010, mgbe malite na January 1, 2011 mụbara site 34%, nke nke 26% bụ ịkwụ ụgwọ maka ụgwọ ezumike nká insurance manye. Insurance onyinye na-akwụ ụgwọ site na ngụkọta kwa afọ ego na-adịghị gafere 415 puku rubles. Ndị dị otú ahụ a usoro nke amanyere bụ iwu insurance ịkwụ ụgwọ nwere ike budata dịkwuo larịị nke ezumike nka. N'otu oge ezumike nká mgbe orú arọ na iri nke ịkwụ ụgwọ nke enyocha onyinye bụ ihe na-erughị 40% nke ụgwọ larịị.

Kwụọ otu na-elekọta mmadụ tax ndị atụ ụtụ isi na-mkpa na-eme ka ịkwụ ụgwọ ahụ mmadụ na-arụ ọrụ dị ka nke ọma dị ka atụ ụtụ isi na-akwụ ụgwọ ha onwe ha ego si ust. The mbụ gụnyere ụlọ ọrụ iwu kwadoro, eke mmadụ aha dị ka onye oru buu igba n'ulo , na-eme ka ịkwụ ụgwọ nke ụgwọ ọnwa na ndị ọzọ ndị mmadụ n'otu n'otu, nakwa dị ka na mbụ ahụ mmadụ (ụmụ amaala). Payers na nke a na-eme ka ndị were mmadụ n'ọrụ.

N'otu na-elekọta mmadụ tax, dị ka Isiokwu 235 na 236 nke Tax Code ga-akwụ ụgwọ iji na òtù na-akwụ ụgwọ ndị mmadụ n'otu n'otu n'okpuru obodo iwu, oru contracts na nwebisiinka, ma e wezụga ugwo nke remuneration ka onye ọchụnta ego.

N'otu na-elekọta mmadụ tax Ọ ga-akwụ ụgwọ mgbe Onyinye nke a tax nloghachi tupu March 30, ndị na-abịa ngafe nke oge nke akuko. A oyiri nke nkwupụta bụ mkpa iji nye FIU territorial ọnụ ọgụgụ ahụ tupu July 1 nke afọ na-esonụ akuko oge site ust.

N'otu na-elekọta mmadụ tax Ọ bụ isiokwu na-agọzi ọrụ ndị na-akwụ ụgwọ ndị mmadụ ihe dị iche iche ụdị nke contracts na, ke adianade do, ịkwụ ụgwọ na-mere na oru contracts.

Tax uru nke na-elekọta mmadụ tax na-nyere na ndị na-esonụ mgbe. Agụpụ ịtụ ụtụ isi-free òkè na ego nke eke mmadụ na akwụ ụgwọ maka ejibeghi ezumike, insurance premiums n'okpuru a nkwekọrịta nke ike mkpuchi. Ke adianade do, n'okpuru ust ndị ịkwụ ụgwọ, nke na-adịghị metụtara deductible na ikpe nke ego ụtụ isi, ego na mmefu nke mmadụ na nkwarụ niile atọ dị iche iche (m, II na III).

Ust na ya nkesa na-ekpebisi ike site na edemede 241 nke Tax Usoro. The ichekwa na-adịghị isiokwu na-ụtụ isi, zoro aka na edemede 238, na uru - na edemede 239 Tax Usoro. The nnọọ usoro nke ngụkọta oge na ugwo deadlines kenyere na edemede 243 nke Tax Usoro. Ichekwa ugwo iche iche na gọọmenti etiti mmefu ego na onwe ego na kwesịrị ekwesị pasent nke tax isi.

The ego a na-akwụ na sotsstah, belata onwe-payer na ego maka nzube nke na-elekọta mmadụ mkpuchi-akwụ ụgwọ. The ego a na-akwụ na gọọmenti etiti mmefu ego nwere ike na-ebelata ka ego nke payers nke insurance premiums n'ihi na n'otu oge na ego ezumike nká insurance, dị ka tariffs kwuru iwu № 167-FZ nke ụbọchị nke 15 December 2001 "On manye insurance nke ụgwọ ezumike nká."

N'ime ọnwa,-atụ ụtụ isi ga-gbakọọ tupu ịkwụ ụgwọ maka ust kasị ịkwụ ụgwọ nweworo site na mmalite nke mkpa tax oge tupu ẹkụre nke ọnwa.