Ego, Ụtụ isi
Otu ihe atụ nke na-apụtachaghị ìhè tax. tax koodu
Ụtụ isi ka ndị ụwa abụọ ọrụ. Na otu aka - jupụta mmefu ego (isi aku ngwá ọrụ nke ala), na ndị ọzọ - mezie aku na uba, ekwe equalize na-elekọta mmadụ na ụkpụrụ na ịzụlite ndị dị mkpa mkpa ọha mpaghara. A coherent usoro nke ịkwụ ụgwọ data na codified ụdị iwu akọwaputa Tax Code nke Russian Federation. Functionally, ọ mejupụtara abụọ akụkụ: izugbe iguzobe tụnyere ụkpụrụ tax usoro, na pụrụ iche igosipụta onye ọ bụla iche iche usoro ma ọ bụ tax collection. Onye isi na akụkụ nke abụọ nke Tax Code osụk uru kwukwara tax (VAT) na excise tax (ma ọ bụ excise). Ha echiche ga-ewepụtara a n'isiokwu a.
State tax iwu
The peculiarity nke tax iwu bụ na ala macroeconomic gburugburu ebe obibi na-agbanwe, ná mgbanwe tax udu. Nke a bụ tax iwu. Characteristically, ha ga-esoriri na ụkpụrụ nke mmeputakwa, t. E. eme ka uto nke na-elekọta mmadụ mmepụta na dịkwuo arụpụtaghị. Otú ọ dị, tax ụkpụrụ - a siri okwu, ya mere, na-agbanwe agbanwe tax ọnụego, ha kwesịrị ichebara idebe abreast nke ọnọdụ akụ na ụba.
O doro anya na-egosi ya iwu Laffer usoro, aha mgbe Economist nke Los Angeles University, chọpụtara ụkpụrụ nke mmefu ego ụtụ, dabere na-akwụ n'ụtụ isi. Ọtọ mmekọrịta o gosipụtara kpochapụwo: na kwụ axis - pasent anakwa site na steeti-àkù, na vetikal axis - ego natara site tax. Ná mmalite, nke a usoro enwekwu. The aku na uba na nke a pụtara bụ na mmepụta ke a nke na-eto ngwa ngwa karịa ndị tax ọnụego, karị, na aku na uba na-aga n'ihu, na tax ụtụ abawanye. Otú ọ dị, n'ogo nke 40-50% tax ọnụego (n'ihi na mba nke ụwa m) na 35-40% (maka mba nke III World) usoro esịmde a kacha na-amalite ibelata. Na nke a anyị na-ekwu na tax iwu - ịkpa ókè. Na dịtụ elu ego nke na-arụ ọrụ bi, atụ ụtụ isi bụ 40-45% nke larịị nke ego.
Ya mere, ihe na-egosi nke na-aga n'ihu na-elekọta mmadụ iwu-atụle ga-a otu ebe ọdịda ke òkè nke tax ibu arọ na ikwu na ego nke ndị bi.
Direct na ụtụ isi
Ịtụ Ụtụ Isi na ọdịdị nke tax exemptions na-ekewa n'ime kpọmkwem. tax isi n'ihi kpọmkwem ụtụ isi na-ego (ụgwọ ọrụ, uru, mgbazinye, mmasị) ma ọ bụ ihe onwunwe (ala, ụlọ, ala) ekesịpde site na-atụ ụtụ isi. Ihe Nlereanya nke kpọmkwem ụtụ isi nwere ike ịbụ a ala tax, ụtụ isi na ego, ihe onwunwe tax, ụgbọala tax, na tax na uru. Anọ tax, dị ka megide iduzi, nwere a fundamentally dị iche iche agwa - a price adịchaghị ma ọ bụ ọnụego.
Otú ọ dị, ikwu okwu banyere ọnọdụ nke guzobe nke tax isi nke ego ụtụ isi maka azụmahịa iji. E na-hụrụ na okwu bụ "anọ," ma na nke a na ọ nwere ihe ọ bụla na-eme na ụtụ isi (ego tax, dị ka anyị na-ama kwuru - a ogologo akara). Na nkọwa a nke myirịta aha na-adịghị metụtara a ji mara ndị na tax, na usoro nke na-ekpebi ya ịdị ukwuu. N'ikpebi na tax isi nke ya subtracted kpọmkwem na-akwụ ụgwọ ndị a na-isi mmepụta, na anọ na-akwụ ụgwọ na-deducted. Income tax bụ otú a kpere aku ụzọ na-eme ka ukwuu iche iche nke ụlọ ọrụ, ileda ya na-abụghị na-arụpụta mmefu.
N'ihe banyere ụtụ isi, pụtara ìhè German Economist Karl Marx kwuru na ha umi ke latent, zoro bụla zuo, ndọrọ ego nke ego si kwuo ụmụ amaala. O yiri ka na-eji ọkụ nanị ịzụta ngwaahịa, ya mere na-apụghị ịchịkwa agụụ mmefu ego. N'ezie - payer-ekwu ná nkwado n'ji, na-ere ere otu ngwaahịa na ọrụ na ihu ọma nke ụtụ isi mkpoko na intermediary na nyefe nke ha ala.
Na Russia, ndị na-esonụ net ụtụ isi: uru kwukwara tax (VAT), excise tax na ahịa.
Ụtụ isi. VAT
Anọ tax VAT ọma kesaa ụwa tax usoro. Gịnị bụ ihe mere ya na-ewu ewu? Dịcha, insensitivity na ụba nsogbu na acyclic, n'ihi na ọ dịghị tax a na ebubo na mmepụta na oriri.
Isi ntụziaka nke Russia si mkpata na mmefu amụma n'ihi 2012 na maka oge ruo 2014-emesi eduga ọrụ nke VAT gọọmenti etiti tax usoro. The òkè nke a tax akụkọ 32-35% nke gọọmenti etiti tax ụtụ.
VAT dị ka ihe atụ na-apụtachaghị ìhè tax na-agụnye ụtụ isi isi (dika Art. 146 nke Tax Code), na ire ngwaahịa na ọrụ na ókèala nke Russia, nyefe nke ngwongwo na arụmọrụ nke ọrụ, nke na-adịghị azọrọ na nsiputa, echichi na-ewu ụlọ ọrụ rụrụ maka ya mkpa, ịtụbata ibu n'ime ókèala Russian Federation.
Preferential regimes na VAT tax isi
Tax Code Ewezuga si kacha obosara akporo ka VAT, ụfọdụ arụmọrụ: ọgwụgwọ rubles na mba ọzọ ego, nyefe nke onwunwe site ya nọchiri, ntughari nke onwunwe na statutory eme nke na-abụghị uru òtù, nyefe nke onwunwe site n'ụzọ nke ego, na nloghachi nke mbụ onyinye nke sonyere nke aku na uba na mmekọrịta na ụlọ ọrụ, na privatization nke eke isi nke ala na ọchịchị flat, siizi onwunwe nketa.
Anọ tax VAT nwekwara gụnyere a usoro nke preferential tax udu. First, na efu ọnụego. Ọ na-eji maka ibu exported kọwaa mode FTZ (Free Mpaghara Customs). Ọzọkwa ọ na-eji na mmekọrita ọrụ maka loading, ụgbọ njem, na-akwado nke na-ebupụ metụtara mba n'ụzọ nke ibu site n'ókèala Russia na ahụ e ji ebu nke ibu na njem, ma ọ bụrụ na ha na-agaghị zitere site na ókèala ndị Russian Federation.
Otú ọ dị, ọ bụrụ na anyị na-anọgide na-ekwu okwu banyere ndị dị otú ahụ a mgbagwoju tax dị ka VAT, mgbe ahụ, ọ na-emetụta a belata ọnụego (10%) na-akwanyere nri, ụmụ ngwaahịa, media na akwụkwọ. N'ihi ya, na gọọmenti etiti tax iwu awade a simplified tax ọchịchị n'ihi na ndị a na edemede nke ibu site ẹsụhọde ha ahịa ma si otú dịkwuo ina ha. Dị ka ị pụrụ ịhụ, na ụtụ isi na Russian Federation na-arụ ọrụ na a na-ebe, metụtara mmepụta okirikiri, na ha mwubata n'ime mmefu ego - ọzọ edo.
Olee ihe ọzọ na-esịne ke tax isi nke VAT
Ụlọ ọrụ iwu kwadoro na onye ọchụnta ego na-emecha VAT tax n'ihi ụtụ isi na nzube dị ka:
- Ọganihu natara. Wezụga ndị dị otú ahụ ịkwụ ụgwọ maka ibu n'okpuru 0% ọnụego (lee. N'elu) na maka ngwaahịa na-enwe a mmepụta okirikiri nke karịa 6 ọnwa.
- Agents enwe ọnọdụ nke "ego enyem aka", ma enwetara n'ọnọdụ ndị na-ere ngwaahịa na ọrụ.
- Interest na nnweta n'aka, promissory ndetu, nkekọ na ngafe nke refinancing ọnụego nke Central Bank nke Russian Federation.
- Edepụtara ụgwọ n'okpuru insurance contracts na counterparty ndabere ndokwa.
Ma, e nwere ihe dị iche ma na-achị. A iwu kwadoro ma ọ bụ entrepreneur, onye ego maka gara aga ọnwa 3 ndị na-erughị 2 nde rubles, dere, sị na tax ikike na-eje ozi kwesịrị ekwesị ngwa na asuan maka 12 ọnwa site na ugwo nke VAT.
Banyere complexity nke ịchọpụta na VAT isi
On usoro nke VAT tax audits
Ka anyị tụlee "n'ime workings" nke tax metụtara ndị nnyocha, ka ihe atụ, anọ uru kwukwara tax. N'ikwu ya n'ozuzu,-achọpụtazi na-Off-site, anya-na saịtị ma na-agụnye abụọ gara aga umu. Dị ka ogo mkpuchi nke tax isi na-ekewa n'ime thematic na mbara, doro anya na nhọrọ.
Olee otú VAT cameral elele? Tax nlekọta na-ebu ya ozugbo na ya ọrụ. Iji ọrụ ha - na mbụ nyere verifiable ụlọ ọrụ iwu kwadoro ma ọ bụ onye ọchụnta ego tax alaghachi ma zatrebuemye n'oge ahụ n'ezie ịlele registers nke ya ajụjụ ndekọ na isi iyi akwụkwọ. Site nnyocha a rụrụ na na na-aza ajụjụ nke iwu kwadoro (entrepreneur).
Dị ka a na-achị, na eve nke a zubere ụzọ ọpụpụ nke mgbagwoju VAT akwụkwọ ndenye ego rụrụ a Oche oditi nyere site-atụ ụtụ isi na VAT okwu rubere ha ugwo maka ụdi mkpebi siri ike nke ya iche na n'ezie definition nke tax auditors na isi tax akwụkwọ.
VAT, dị ka ihe atụ na-apụtachaghị ìhè tax, na-egosi abụọ ntụziaka nkwenye site auditors nke enterprise akuko: Izu oke nke ha tax isi ke VAT na ezi ngwa nke tax deductions accountants.
Analysis nke ịzụ ngwongwo na VAT oditi
Mgbe ịdị uchu, na mbụ nlezianya enyocha nnweta isi akwụkwọ si suppliers. Banyere suppliers, Ịmụta ha nyere ngwaahịa na ọrụ ma taxable isi na nsiputa (kpebisiri ike dị na isiokwu nọmba 171-173 nke Russian Federation Tax Code) nwere ike sonye na akaụntụ naanị n'okpuru ụfọdụ ọnọdụ. Original akwụkwọ ga-adị ugbu - akwụkwọ ọnụahịa si soplaya, na a ga-natara site aza ajụjụ maka n'aka kenyere ya ọrụ ka atọrọ ka ihe kwesịrị ekwesị tax akuko oge (na-ezo aka na ya kwekọrọ tax nkwupụta).
Otu ihe atụ nke ndị dị otú ahụ ụgwọ nwere ike na nloghachi nke ngafe ego nke VAT n'ezie ugwo na ụfọdụ n'ime ndị Tax Code na ndị na-esonụ ọnọdụ: akwụkwọ na-ekwusara ụlọ ọrụ aka ekedep akwụkwọ na ink mgbe akwụ ụgwọ a tax nke 18%, ma okokụre marketable ngwaahịa (akwụkwọ) ụtụ isi na 10%. Dabere na n'elu ego nke ngafe tax on zuo nke akwụkwọ na ink na a tax nke na-ere akwụkwọ - a gụnyere ke tax nsiputa.
Analysis nke ire nke ibu n'okpuru VAT oditi
Sale nke ngwongwo na-esoro na ndabere nke invoices, ọgwụ verifiable iwu kwadoro, na ya ahịa nke magazine (kpọmkwem ekpokọtara tax registers, na eziokwu odide database maka tax nloghachi).
Nke a ule gbasara nnabata nke ajụjụ registers na akụkụ nke ógbè na suppliers na ngo na mgbawa na-aza ajụjụ mmadụ. Na nke a, nke abụọ mbipụta nke invoices ga-mmasị na magazin.
Anọ tax VAT kpebisiri ike na ndabere nke na-abụghị dummy arụmọrụ (n'ihi na nnyefe nke ọ bụla ihe kwesịrị ịbụ ihe kwesịrị ekwesị ngụkọta oge nke akụ nyefe - site ugbu a n'ihi enterprise ma ọ bụ si ego - na ego). N'ihi ya na-egosipụta na o kwere omume iji laghachi ụlọ ọrụ na-VAT na fọrọ nke nta na-adịghị adị azụmahịa.
The tax ọchịchị enyocha ọrụ K-akaụntụ 201 01 610 na K-akaụntụ 201 04 610. Ọ bụrụ na ọ dịghị akwụkwọ ọnụahịa n'ihi na ire nke ngwongwo (ọrụ), ọ na-rụrụ site na counter tax oditi n'ihe ndekọ nke ụlọ ọrụ iwu kwadoro nke counterparty. Ọ bụrụ na ọ bụ n'ebe - azụmahịa bụ nru ugha, ma ọ bụ akụ na ụba mpụ. N'otu oge ahụ ọ na-adọrọ uche na n'usoro ha si mee nkwadebe na ndebanye aha na nke invoices. Bibiri-counter-achọpụtazi na-họpụtara na nnukwu deliveries maka nke invoices dị.
GOSIRI tax njehie mgbe ire ngwá ahịa
Inye enterprise ga nwere a eru iwu nkwekọrịta imewe support. The nchegbu bụ na mmejuputa ngwaahịa na ọrụ ga-mgbe-mere isiokwu na-abawanye na ha ahịa na ego nke VAT. Mgbakọnata ọzọ na-ụgwọ n'ụzọ doro anya kọwaa obligatory props kpọmkwem price - na tax ma ọ bụ na-enweghị tax. The nkwekọrịta ezipụta price enweghị VAT, ọ bụ na ọ na-eje ozi na-tax isi. Ọ bụ nke ukwuu na-achọsi ike na nkwekọrịta igbunye ego nke VAT ka a iche iche akara.
Nke ikpeazụ bụ n'ihi na eziokwu na dị ka Art. 424 CC Russian n'akụkụ iji kwụọ ụgwọ nke ngwaahịa na nkọwa kpọmkwem na nkwekọrịta.
N'imechi anyị nyochaa nke VAT, anyị mara na ọ bụ n'ihi na nke eluigwe na ala agwa, ọ bụ otu n'ime ndị kasị sie ike-ya Usoro n'etiti ẹdude ụtụ isi na Russia.
Excise oru. The tax isi
Ụtụ isi na Russian Federation (ma e wezụga nke kasị n'ime ha - uru-kwukwara tax) gụnyere a gọọmenti etiti tax - excise tax (mgbe kwuru na abbreviated ụdị - excise tax) na ahịa. Ọ na ebubo na ụfọdụ iche iche nke ngwaahịa ndị dị otú ahụ dị ka ire ha na ókèala nke Russia, na mgbe ị na-akpali ha n'ofe Russian ókè. Dee ya na mmefu ego nke ụlọ ọrụ iwu kwadoro na onye ọchụnta ego, na-ahụ n'ezie payers bụ na-eji ọkụ, t. Iji. Ọ na-esịne ke price nke ngwongwo ha na-azụ. Ebe ọ bụ na ego nke tax esịne ke price nke ibu, o doro anya na na-apụtachaghị ìhè tax bụ excise oru.
Dị ka a na-achị, ha nọ n'okpuru excise tax ụgbọala, na-aba n'anya, mmanụ dizel, moto mmanụ, biya, ogologo na moto mmanụ ụgbọala, mmanya na-aba n'anya na ngwaahịa, na-emepụta sịga na ngwaahịa.
Dị ka edemede 182 nke Tax Usoro, bụ isiokwu tax azụmahịa nke ire nke-atụ ụtụ isi excisable na-emepụta na Russia, nnata na ikenye nke ngwaahịa a, ụdị ụfọdụ nke nyefe nke ngwongwo (tolling atụmatụ), aga ọrụ nke excise ibu n'èzí Russia.
Nos. 1 n. 6, Art. 182 nke Tax Code dere ọ bụla excisable ihe ka ọdịdọ na ikenye data ownerless ngwongwo anọ tax. Ọ bụ isiokwu na ụtụ isi na nyefe nke excisable onwunwe na statutory ego nke ụlọ ọrụ.
The usoro maka excise tax
Bụ n'okpuru excise ọrụ excise ngwongwo ebupụ, nyefe n'etiti nkeji nke mmepụta ụlọ ọrụ, bụ isi nyefe bukọọrọ maka inwekwu ulo oru nhazi, importation n'ime omenala n'ókèala excisable ngwongwo na ụdi jụrụ na ihu ọma nke State, ihe nke excisable onwunwe na mmiri n'ọdụ ụgbọ mmiri SEZ.
The ugbu a udu nke excise ọrụ maka oge ruo 2015-ọkọnọ na isiokwu. 193 nke Tax Usoro.
The tax ọchịchị na-eduzi a akwụkwọ ego, n'ime akaụntụ-atụ ụtụ isi na nkwekọrịta na ya counterparty akwụkwọ na ugwo na njikọ na a akụ na nkwupụta maka nyefe nke ego, ibu omenala nkwupụta, a oyiri nke na-akwado iga akwụkwọ na-egosi na mbupụ nke excisable ngwaahịa n'èzí Russia.
The tax oge maka esịtidem mmejuputa iwu nke excise ngwongwo nwere a ọnwa na-ebu gafee ókè - na dị na Labor Usoro.
GOSIRI chọpụta ego excise
Mbụ ọnọdụ: distillery amị vodka na ethyl mmanya ọdịnaya nke 40%. Ọ ji ya mmepụta kwa ọnwa olu nke 500 l. Ugbu tax ọnụego - 210 rubles kwa liter nke anhydrous ethyl mmanya. The ego nke excise ụtụ na ethyl mmanya zụtara bụ 1650 rubles.
Ngwọta: Tax isi ga-abụ: 500 x 40% = 200 l.
The ego nke excise ọrụ kwekọrọ na vodka rere: 200 L x 210 = 42 rubles 000 rubles.
The ego nke excise ọrụ a ga-akwụ: 42 000 - 1650 = 40 350 rubles.
ọgwụgwụ
Ụtụ isi na-a eletrik nke oge a tax usoro. Of otu dị mkpa na ọ bụ VAT, nke na-enye ihe kasị ego nke tax mmefu ego ụtụ (maka Russian 33-35%). Ọ ga-kwuru na VAT tax ọnụego bụ ihe dị mkpa mkpali maka mmepe. Ọ bụghị ihe ijuanya na n'oge na-akụ na ụba nwere nke obodo, ebe ọ bụ na 1992, nke VAT ọnụego na Russia we si 28% na 18%.
Rịba ama na excise tax - na-apụtachaghị ìhè tax, kama kpọmkwem. Ọ bụ ezie na o nwere iwu nke ịdị ukwuu nta nkezi nke tax revenue karịa VAT, ma ya udu egosi nke obodo si àgwà n'etiti òtù.
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