Tax ọrụ na aku na uba.

Echiche nke tax-agụnye obligatory na gratuitous ugwo, nke a na-akwụ ụgwọ ndị na akụkụ nke ala ngwa ego na-akwado ndị na-eme nke ala ngwa na obodo ụlọ ọrụ gọọmentị. Ya mmetụta nwere ike hụrụ dị na esịtidem na mpụga aku na uba, na nke nke tax atọrọ site na steeti dị iche iche ihe - si redistribution nke ndị bi na nke onye na-akpata tupu mkpochapu nke mpụga aku mmetụta.

Ọ ga-kwuru na echiche nke tax na ego radically dị iche iche. Isi ihe dị iche bụ ọrụ nke ịkwụ ụgwọ na ịkwụ ụgwọ. N'ụzọ dị iche na tax ebubo na-mere naanị site dere nkwekọrịta n'etiti ndị payer na nkwụghachi emesi ndokwa nke steeti, ọchịchị na ndị ọzọ ozu, ego nke na-deducted ụgwọ, ndokwa nke counter ọrụ na payer. Ọzọ dị iche bụ ihe ndabere maka ego. Ụtụ isi ego ọha eweta, mgbe ndị feasibility nke obon ala ngwa na-adịghị arụnyere. Ọ bụ ezie na ọrụ nke ụtụ isi ma na ụgwọ ndị yiri.

Isi ọrụ nke ụtụ isi ma na ụgwọ dabeere na ha nhazi ọkwa usoro. Nke a na usoro bụ a nkewa nke:

• Registration nke taxable ihe. Udu nke kpọmkwem ụtụ isi machibidoro ego ma ọ bụ ihe onwunwe na aku na uba nke iwu na eke mmadụ (ego, ugwo maka ojiji nke ala na eke ego, wdg). Na-apụtachaghị ìhè tax a na ebubo na price nke ngwaahịa, ọrụ ma ọ bụ ọrụ site ha nkwubi (VAT, excise stampụ, ahịa , etc ..).
• Na ụdị nke nzo. N'akpọ nwere ike proportional, aga n'ihu na ndị regressive iche-iche. N'akpọ proportional ụdị n'elu ego, n'agbanyeghị nke ya size, na otu pasent (ego tax). Progressive udu ntọt ya uru dabere na mgbanwe na size nke taxable ego na a nnukwu ụzọ (njem tax). Regressive udu belata ha uru dabere na-abawanye na ego (n'otu na-elekọta mmadụ tax na ala ụgwọ).
• Mgbe management larịị. The etoju igbunye gọọmenti etiti, steti na obodo ụtụ isi. Federal tax guzosie ike site na State Duma na Federation Council, na-arụ ọrụ na steeti, na ga-ebubo na ewepụghị udu. Nke a bụ VAT, excise stampụ, revenue uru òtù wdg Regional ụtụ isi N'ịbụ Tax Code na iwu nke mgbagwoju, mma site na mpaghara ọchịchị (iga tax, tax on onwunwe, ọrụ ubi, wdg). Obodo ụtụ isi na-anakwa onwunwe na ala ndị mmadụ n'otu n'otu.

N'ihi ya, na aku usoro mata gbasara ego obodo, usoro iwu, nkesa, akara na-elekọta mmadụ ọrụ nke ụtụ isi. Tụlee ọ bụla ụdị tax ọrụ iche iche.

Gbasara ego obodo (isi) ọrụ bụ ihe e ji mara nke ụdị ọ bụla nke ala ngwa. Ọ atụ ke guzobere nke ala ego ego, na-eke ihe ndabere maka ịrụ ọrụ nke akụ na ụba mba.

Regulatory ọrụ na-anọchi anya nkesa nke ụtụ isi dị ka a ga-esi nọgide na-enwe n'ọrụ Filiks nke mmeputakwa, na-akpali akpali ma ọ bụ na-ebelata ya mmepe ọrụ, na-ekere òkè oruru nke cumulative isi obodo na ukpụhọde irè ina nke ndị bi na.

Control ọrụ na-atụle ma na-egosipụta mkpa edozi mgbanwe tax usoro na iwu, na-eke ọnọdụ guzobe nke guzobere na nkesa ego natara site aku entities.

Nkesa ọrụ na-arụ ọrụ nke tax azụmahịa ịkwụ ụgwọ nkesa n'etiti ụlọ ọrụ iwu kwadoro na ndị dị iche iche ubi na ụlọ ọrụ.

Social ọrụ - a set nke nkesa na ịchịkwa tax ọrụ. Ọrụ a na-agụnye nchedo nke ụmụ amaala 'n'usoro iwu ochichi obodo ikike.