Excise izinga. Excise nezinhlobo amazinga kanye ekubalweni nenani lentela ku intela mkhuba. Excise namarates Russian Federation

Uhlelo yentela Russian Federation nakwamanye amazwe amaningi usethe lolu hlobo iqoqo kuMgcinimafa, njengoba kuwumsebenzi mkhuba. Ubhekene necala, ngokuvamile ngekwetinhloso letibanti elilinganiselwe izimpahla - ikakhulukazi labo zinezikhathi njengoba inzuzo kakhulu. Ukukhokhisa intela mkhuba - yisici esibalulekile isimo ngokugcwalisa isabelomali. Ngakho Into esemqoka ukuze iziphathimandla - ukuqinisekisa ukusebenza kahle eliphezulu inqubo. Yiziphi izici eziyisisekelo mkhuba wesibopho? Uyini umqondo walo kwezomnotho?

Kuyini intela mkhuba?

Ngaphansi mkhuba emsebenzini elivame ukuqondwa ngayo njengoba uhlobo intela, okuyinto evame icala izinhlangano ezingokomthetho kanye osomabhizinisi ngamanye ngesikhathi imisebenzi yabo nabanye uhlu kwezimpahla. Ikakhulukazi - zithutha emngceleni we Russian Federation. Kukhona impela izindlela ezimbalwa ukuze Ukwahlukaniswa imisebenzi mkhuba. Ngokwesibonelo:

- ku-ebhekisela ezingeni kahle kwemandla embuso;

- endabeni sokudlulisela isabelomali;

- sendlela ukusebenzisa izinkokhelo;

- Ukuhoxiswa iziteshi;

- ngaphansi kohlelo intela;

- nendlela imithetho ukubandakanyeka ukuqhutshwa.

Uma thina ahlukanisa mkhuba zizathu, kuyoba zikhokhe intela:

- okuqondene isigaba sikahulumeni;

- ekhokhwa, njengoba sibonile ngenhla, izinhlangano ezingokomthetho kanye osomabhizinisi ngamanye;

- kabi bemvelo, eligxile izimali uhlu indeterminate imisebenzi;

- okuqondene isigaba engaqondile;

- ibalwa bese zikhokhwa wentela bebodwa;

- okuqondene isigaba ngokomthetho, ngoba kungenzeka lezi izinkokhelo iqondiswe amabhajethi abasemazingeni ahlukahlukene - federal, yesifunda.

Excise intela - intela engaqondile. Okungukuthi, empeleni esakhokhwa yabakhokhintela akuyona, futhi abathengi.

Excises, ngaleyo ndlela, afakiwe izindleko izimpahla. Njengoba base bethole ukuqhutshwa kokudayiswa ngomkhiqizo, abakhokhi bentela ebanjwa kuwo lemali elihambisana duty mkhuba esabelweni sezimali.

Yini umqondo kwezomnotho ukucabangela intela ukuhluka?

Okokuqala, intela mkhuba uzaqiniswa ngumbuso ubuyise isabelomali ngezithukuthuku inzuzo windfall ukuthi ngokuqinile uthola kusukela ukukhululwa kwemikhiqizo ephezulu wekhasi, kanye nokulingana ezomnotho ibhizinisi imvelo. Ngaphezu kwalokho, lolu hlobo izintela lingasethwa imikhiqizo amazwe - ukuze kuvikelwe emakethe kazwelonke. Isimo inquma amazinga imisebenzi mkhuba, okuyinto, ngakolunye uhlangothi, ukuxazulula ngempumelelo le nkinga, ngakolunye - singalondoloza ukukhanga emakethe yasekhaya for zimali angaphandle.

Ukuze neziphathimandla, izwe nakho kubalulekile ukugcina ukulinganisela kwinqubomgomo yokunquma inani izinkomba ngokuya nokugcina eyamukelekayo ethengisa amanani kwezimpahla excisable izakhamuzi - njengoba sibonile ngenhla, abakhokhi bentela langempela okukhulunywa kukhona amakhasimende wamabhizinisi.

VAT mkhuba Ngokuphambene

Njengoba siphawulile ngenhla, intela yokubika libhekwa njengoba engesobala. Azisekho abaningi WaseRussia. Ngaphezu iqoqo mkhuba Uphinde abhekwe VAT engesobala. Kuyoba usizo ukufunda iziphi umehluko oyisisekelo phakathi kwabo.

Okokuqala, i-VAT ibalwa njalo ngosuku ngaphezu ububanzi kwanikela ebanzi kwezimpahla. Ngaphezu kwalokho, kuncike VAT, futhi izinkonzo ezenziwa abakhokhi bentela. amazinga Excise asethwe yena, kuphela izimpahla. Omunye umehluko kusuka amacala VAT ngaphansi ukucatshangelwa - ifomula esilula kubalwa inani added tax. Izinhlobo excises amazinga ihlukaniswa ngezizathu eziningana. Ifomula ukubala izinkokhelo elihambisana ingafaka inani elikhulu nemingcele - lesi sici ngazo kamuva esihlokweni.

Omunye umehluko oyisisekelo phakathi intela mkhuba kusukela VAT ukuthi kuqala, ngokuvamile kuhilela ukubukeka langempela umthwalo yokukhokha ibhizinisi. VAT efanayo - intela kakhulu kwezimali. Okusho ukuthi, usebenzisa ezibanjwayo lomthetho kuso, inkampani sisonke kunciphisa umthwalo ngokwezimali ubuncane. I inzuzo yezinkampani ukuthi ukhokhe i-VAT, isimiso akubi leliphasi kunaleyo lapho ephawula izinhlangano ukuthi awekho ngaphansi le ntela.

Ngakwelinye ihlangothi, uma sicabanga kwesilinganiso sentela mkhuba kubo akuyona njalo kulinganiswe lokususa. Ngenxa yalokho, inkampani inkokhelo umthwalo yangempela. Ukube wayengenami uyayikhokha yini intela mkhuba (ngesilinganiso wayeyoba kulinganiswe lokususa), inzuzo yalo kwakuyoba siphezulu. Ngakho-ke, ukuqoqwa elihambisana izinkokhelo - isici esibalulekile umthamo wemvula kwesabelomali isimo. izintela Excise amelela ngenzuzo elisemqoka kuya nasikhwama somphako Treasury. Excise amazinga eRussia nakwamanye amazwe amaningi isethwe isakhi value ngezinye izikhathi oda amashumi amaningana amaphesenti intengo zabo ethengisa.

Ngezinye izikhathi ufaka izinkokhelo ezifanele zenziwe ukwandisa nekusebenta ukuqapha inzuzo ngokungemthetho umkhiqizo esimweni. Kulokhu, kungenzeka lentela mkhuba setha iphansana - ngoba uhulumeni kubaluleke kakhulu ngisho ukuthola izimali e isabelomali, njengoba ukubona lokho isiyalo yokukhokha izinkampani.

Okubukwe intela uhlobo yethulwa eRussia ngo-December 1991. Kwaphela isikhathi eside iqoqo layo laqanjwa kulawulwa umthetho esihlukile. Kodwa kusukela ngo-2001, ucezu oyinhloko umthetho ngokuya ihogela ubudlelwane zomthetho isibe Tax Code. Excise amanani kubo, kanye nezinye izici lolu hlobo izintela kuchazwa ku zoMthetho Ikhodi. Ukuze eqondile - imithetho Isahluko 22 Part 2 of the Tax Code.

izakhi Basic obumba intela mkhuba: izinga, base kanye into intela. Bonke bangabangasokile olufanele imikhiqizo lapho mkhuba emsebenzini ikhokhiswe. Cabanga imininingwane yabo ethize.

Yini imikhiqizo kuncike mkhuba wesibopho?

Imikhiqizo eyinhloko, okuyinto ziyahlolwa intela mkhuba zihlanganisa:

- imikhiqizo utshwala equkethe;

- uphuzo oludakayo;

- kugwayi;

- uphethiloli;

- diesel namafutha;

- izimoto.

Kodwa kwezinye izimo, imikhiqizo ethile kungaba ekhululiwe emisebenzini mkhuba. Ngokwesibonelo, abanye amakha ngakolunye uhlangothi, zihlobene imikhiqizo utshwala equkethe, ngakolunye - akuzona imikhiqizo ukuthi angaphansi mkhuba emsebenzini. Manje ukufunda ngqo ka omunye ukhiye tincenye intela embuzweni, - amazinga.

amazinga Excise

Inani nemingcele kubhekwe kuchaziwe izinhlinzeko zoMthetho Tax Code. Excise amazinga e-Russia e-RF Tax Ikhodi awashintsheki iyunifomu ezizosiza izwe lonke. Bona zihlukaniswa ezimbili izinhlobo - okuqinile futhi kuhlanganiswe.

Excise izintela, ezihlobene okuqinile, elisungulwe ngokwemigomo ngokuphelele iyunithi base yentela ngayinye. Ngokwesibonelo, 1 ton noma uphethiloli e 1 ilitha ethanol. Ngakwelinye ihlangothi, amazinga ahlangene we mkhuba emsebenzini izimpahla excisable ngeke ibalwe ngesisekelo izibalo okuqinile, kanye izindleko ezilinganiselwa ukukhiqizwa.

Kwezinye izimo, ungase usebenzise indlela umahluko ukuze amazinga ngezigaba. Ngokwesibonelo, excises ku ukhwaliti ongaphakeme fuel ku RF ngaphezu kwalawo agcwele izinhlobo ngaphansi kwezobuchwepheshe imikhiqizo kaphethiloli. Kungase kuqashelwe ukuthi okuqinile mkhuba izinga ngokuvamile ngokobungako esekelwe kwamandla emali. Kodwa futhi incike eziseqhulwini inqubomgomo isimo lokuqoqa izintela.

Into intela ngaphakathi kunyatheliswa imikhiqizo excisable

Enye incenye lebalulekile mkhuba intela - into intela. Cabanga ngokucacile yayo. Ngokuhambisana nemithetho Code Tax, kuncike intela ngaphansi komsebenzi mkhuba ubhekwa uhlu imisebenzi ukuthi lwenziwa nge izimpahla, kuncike amacala, okukhulunywa ngakho. Lokhu kungaba:

- ukuthengiswa izimpahla othintekayo;

- eyamukelayo, ukuthunyelwa kwe-ukukhiqizwa, ukuthuthwa kwezimpahla emngceleni we Russian Federation;

- ukudluliswa zokukhiqiza, kusetshenziswa izinto zokusetshenziswa enikeziwe, umnikazi umthombo olufanele noma nezinye izinhlangano;

- Direction esikhishwe ibhizinisi kwemikhiqizo, okuyinto angaphansi imisebenzi mkhuba, izidingo zabo siqu;

- iinthombe imikhiqizo excisable yezinkampani dolobha, isakhiwo unit trust, ukubambisana iminikelo.

Omunye umthombo kungenzeka ukwakheka into intela kohlaka mkhuba duty - ukuthengiswa kwezimpahla, okuyizinto ukuphathwa isimo, umasipala, eyakho isigaba zathathwa noma ownerless.

Yiqiniso, njengoba into okukhulunywa ngayo, futhi babhekwa ukungeniswa imikhiqizo lapho mkhuba emsebenzini likhokhelwa ensimini ka eRussia evela phesheya.

Kungase kuqashelwe ukuthi, ngenxa eziningi izinhlinzeko zoMthetho Tax Code, into intela linganquma ngenxa ukuxuba imikhiqizo ukwakha izimpahla excisable. Ngesikhathi mkhuba efanayo entela asethwe, njengoba umthetho, ngaphezu kwalawo imikhiqizo ezisetshenziswa njengeziwusizo izinto zokusetshenziswa.

Kunezindlela eziningana izici agcwele definition into intela ngenxa irisidi noma ukuthunyelwa kwezimpahla, okuyinto angaphansi mkhuba emsebenzini. Ngakho, uma sikhuluma nabo, into kunqunywa Eqinisweni yokufeza imisebenzi kuphela imikhiqizo efana ethanol nophethiloli, ebhekisela esigabeni virgin. inqubo okuthunyelwe Kulokhu kusho ekwenzeni imikhiqizo umkhankaso usebenzisa izinto zayo, ukuthi i-akhawunti. Ungase futhi uqaphele ukuthi incazelo into intela Kwenziwa kuphela uma inkampani isitifiketi ukuba kukhululwe izimpahla excisable.

Ukucaciswa yokunquma base intela imisebenzi mkhuba

Cabanga ngalokho babe entela kwemisebenzi mkhuba, ukuhlola semininingwane imininingwane ku tinhlobo letifanele izimali. Kungase kuqashelwe ukuthi le nkomba kuhlobene eduze sangaphambilini, ngoba base mkhuba kunqunywa esekelwe amanani imikhiqizo ethile. Inani layo ungakwazi luhambisane:

- ivolumu kwezimpahla ithengiswe ngobuningi (uma amazinga lezi okuqinile);

- izindleko izimpahla ithengiswe, ebalwa ngokusekelwe intengo kunqunywa ngesisekelo izinhlinzeko zoMthetho Tax Code;

- izindleko zokukhiqiza, esekelwe isilinganiso lokudayisa elijwayelekile esikhathini esidlule lokukhokha noma intengo emakethe;

- ivolumu kwezimpahla ithengiswe ngobuningi ne esiphezulu amanani okuthengisa umkhiqizo kuhlanganise esibonisa ifomethi okudayisa.

Manje ake sixoxe ngokuthi inani lentela mkhuba indlela kungase ibalwa practice.

Ukubalwa inani mkhuba komsebenzi

Ngobungako mkhuba impahla kunqunywa izinga esinqunyiwe, libalwe ifomula okuyinto ucabangela izingxenye ezifana:

- ukubaluleka isizinda (elicacisiwe ruble noma ngokwezibalo zangempela);

- Usayizi isilinganiso (kuphesenteji noma ruble esekelwe umthamo zokukhiqiza).

Uma umkhiqizo efakwe izinga elihlangene, ifomula lizofuna kancane more xaka. Ucabangela:

- base ukubaluleka ngokwezibalo zangempela;

- ukubaluleka izinga iyunithi okukhipha ngayinye;

- iphesenti base intela;

- ubukhulu esiphezulu ukubaluleka kwezimpahla lapho mkhuba emsebenzini ikhokhiswe.

Lonke inani ukukhokhelwa kunqunywa ngesisekelo wonke amanani yentela efanele esigabeni ngasinye izimpahla, noma ngabe eyamsiza akha intela mkhuba - Izinga, - esimweni ngasinye kunqunywa izimiso ezahlukene. Ukubalwa ukubaluleka ukuqoqwa Kwenziwa imiphumela zokugcina isikhathi namaphepha uyabucabangela zonke izinhlobo imisebenzi ehlobene nokusakazwa imikhiqizo excisable.

Inani lokugcina intela mkhuba, okumele zikhokhelwe Isabelomali Russian Federation kufanele azimisele ikhumbula kungenzeka intela nezimali ezibanjwayo uma uhlobo icala. Kulokhu ingxenye elihambisana kungenzeka emihle noma emibi. Esimweni sokuqala, umehluko udluliselwa isabelomali. Uma ezibanjwayo - ngaphezulu intela mkhuba, intela ingakhokhwa isimo, futhi umehluko uyasho ukuthi izinkokhelo yenkampani okwalandela nesabelomali. Ifanele intela icala kunqunywa ngokuhambisana nezinhlinzeko zoMthetho wokuPhathwa Tax Code.

Imigomo yokukhokha imisebenzi mkhuba

Ngemva kokuhlola lokho kuhlanganisa base intela, mkhuba amanani, kanye isihloko intela, sicabangela isici imikhawulo isikhathi Ukucabangela izinkokhelo isabelomali.

Isici esiyinhloko kulokhu - usuku ukudayiswa kwezimpahla, okuyinto angaphansi iqoqo, okukhulunywa ngakho. Okunqumayo, futhi, okusekelwe kwezinkambiso se-Code Labour. Njengomthetho, lokhu ngosuku mpahla noma ukudluliselwa wempahla excisable noma isakhiwo naphakathi-corporate, enikeza yokuthengisa okudayisa wale mikhiqizo.

imithetho Kunalokho ethize owawuthi uphethiloli kunqunywa usuku lokuqalisa - usuku kokwemukela fuel, okuyinto has isitifiketi for uphethiloli yokucwenga. Kukhona futhi ezicashile sokunquma usuku kokuthola Ethanol denatured - usuku yokufuna umkhiqizo, okuyinto has isitifiketi.

Inani mkhuba emsebenzini kufanele zikhokhelwe isabelomali sikahulumeni nge abakhokhi bentela ngaphambi lwesi-25 enyangeni elandelayo kwesikhathi intela odlule. Uma sikhuluma nokudluliswa intela ku-petrol kanye notshwala amafemu nge ubufakazi ezidingekayo, it is eyenziwa ngaphambi ngosuku lwesi-25 enyangeni yesithathu elandelayo esidlule isikhathi intela.

Paid mkhuba intela, njengoba umthetho, emiphakathini lapho imikhiqizo ekhiqizwa. izibalo zikaphethiloli utshwala abazenzi ngendlela ehlukile. Uma Ethanol izotholwa yinkampani, okuyinto has isitifiketi ukukhishwa kwezimpahla nespirtosoderzhaschih, duty mkhuba ikhokhwe endaweni yakithi lapho ukusebenza okuhambisanayo wenziwa. Uma uphethiloli is etholwe inkampani, okuyinto has isitifiketi reprocessing, duty mkhuba ikhokhwe endaweni yakithi lapho wentela ibhalisiwe.

nokubika

Safunda ezinye amazinga mkhuba aqiniswa Russian Federation, iziphi izici belinganisa into intela base nedatha lokuqoqa, kubhekwa imigomo ekukhokhweni kwentela okuhambisanayo - yokubika izinkokhelo embuzweni. Abakhokhi bentela kumele sithunyelwe Federal Tax Service Russia ISimemezelo imiphumela zokugcina isikhathi kwezimali - ngaphambi lwesi-25 enyangeni elandelayo, idokhumenti ngokwaziswa okuthi akufane ngaphambili ngosuku lwesi-25 enyangeni yesithathu elandela yokubika ngenyanga - I-bentela ezifeza imisebenzi uphethiloli iqonde-ukusebenzisa noma ethanol denatured.

Ukumakwa izimpahla excisable

Kuyasiza cabanga isici kophawu izimpahla intela ngaphansi ukucatshangelwa ukubukwa. Kunezindlela eziningana kwezimpahla, ukukhiqizwa edinga ukulawula ekhethekile nguhulumende. Ikakhulu, i-izinhlobo zotshwala, kungakhathaliseki ngogwayi. Bafanele babe izitembu ekhethekile noma mkhuba. Ngakolunye uhlangothi, iqinisekisa yokuthi izimpahla angaphansi intela efanele, ngakolunye - qinisa ukukhiqizwa yabo ezimweni ukuthi zihlangabezane nezidingo ezithile ngumthetho. Excise izitembu, njengoba umthetho, has a izindleko. It kungenziwa esisungulwe esekelwe umthamo kusungulwa kwezimpahla. NoMthetho futhi ekhethekile izitembu zibonakala njengoba accounting imibhalo.

Yiziphi imisebenzi ezihilela izimpahla ekhululiwe mkhuba?

Kuyoba usizo ukuze ufunde ukuthi imisebenzi kukhona ekhululiwe emisebenzini mkhuba. Lezi zihlanganisa:

- zokuthumela impahla, okuyinto angaphansi mkhuba emsebenzini;

- ukudluliselwa uhlobo afanele yokukhiqiza neminye imikhiqizo imikhiqizo mkhuba phakathi amayunithi kwesakhiwo engokomthetho (noma zingekho ahlukene nezinhlangano intela lokukhokha);

- ukudayiswa kokuqala kwezimpahla okuqondene isigaba ziyathathwa, ownerless noma lezo angaphansi ukudlulisela isimo noma kumasipala;

- ukucutshungulwa zezimboni kwezimpahla, eyenziwa ngaphansi kokulawula iziphathimandla zikahulumeni;

- ukungeniswa izimpahla endaweni ka-WaseRussia ngokusebenzisa echwebeni, esemgwaqweni endaweni kwezomnotho ekhethekile.

Ukuze bakwazi ukugwema ukukhokha mkhuba emsebenzini izimpahla zivela eRussia noma amazwe ngokusebenzisa imbobo ezonini kwezomnotho ekhethekile, udinga ukunikeza abakhokhi bentela uhlelo lwentela kwesiqinisekiso yasebhange noma isibambiso, kanye imibhalo esiqinisekisa Iqiniso ukuthengiselana. Lezi kungaba:

- izivumelwano, eqinisekisa ubuhlobo lokukhokha komunye oyedwa mkhuba emsebenzini nomlingani;

- imibhalo ukukhokhelwa esiqinisekisa kokuthola i-akhawunti ye-yemali engenayo yabakhokhi bentela yezimpahla bathunyelwe kusukela Russian Federation;

- amasiko isimemezelo, ku ezimi ezingeni zemizimba zokulawula;

- Amakhophi ezokuthutha noma lokuthumela amadokhumenti qinisa yokuthi imikhiqizo ukuthekelisa phesheya.

Operations nezimpahla excisable: ezinye umehluko wemisindo nemiqondo yamagama

Ngakho, sabuka ulwazi oluyisisekelo mayelana ethize intela mkhuba eyasungulwa komthetho zentela we Russian Federation. Sithole ukuthi ekhethekile uhlobo intela icala ku ezithile izinhlobo zezimpahla. Izakhi eziyinhloko ezakha intela mkhuba - base isilinganiso, into intela. ngokucacile labo kunqunywa amalungiselelo Code Tax. Kodwa zikhona eziningi umehluko wemisindo nemiqondo yamagama esiphawulekayo agcwele inzuzo kwezimpahla excisable eRussia. Kuyoba usizo ukufunda kwabo.

Ngokuyinhloko kuwufanele ukunaka izinhlinzeko zoMthetho Tax Code, emisa ukuthi i-akhawunti imikhiqizo excisable imisebenzi kumele kwenziwe ngokwehlukile. Kahle kahle, lokhu kusebenza imisebenzi nge impahla kwesilinganiso sentela mkhuba setha - ezahlukene. Uma lokukhokha komunye oyedwa esinqumweni sakho-intela alihambisani nale mfuneko, inani mkhuba emsebenzini kufanele ibalwe okusekelwe ubukhulu esiphezulu izinga isizinda, okuyinto ephawula kokwenziwe intela mbuzo.

Esinye imininingwane, okuyinto ulusizo banake - yokuma Tax Code sicindezela ukukhokha mkhuba emsebenzini akuyona izinhlangano kuphela Russian zomthetho kanye osomabhizinisi ngamanye, kodwa futhi izinhlangano angaphandle.

Njengoba kunjalo nge izintela, nokukhokhwa mkhuba duty - isibopho, non-ukugcwaliseka okuyinto kuhambisana ukuphoqelelwa izinkokhelo ezifanele ezivela osomabhizinisi. Ngakho-ke, uma inkampani engaqiniseki, isibonelo, ukuhlobana kubanjwe - kungcono ukukhokha duty mkhuba ngaleso sikhathi. Ingasetshenziselwa njengoba kubanjwe kamuva - uma ngayo ukucabanga yokuthi we ngokweqile nesabelomali.