Indlela umthetho wentela futhi izici zayo

umthetho Tax - igatsha enkulu umthetho ngokombono emkhakheni ucwaningo of ubudlelwano intela, ukuqeqesha for it, kanye nokusetshenziswa kwezinto eziza kahulumeni emkhakheni wesi kwemininingwane yezokuxhumana. Yiziphi izici kwaleso sifundvo lubuye indlela ongaphumelela kule mboni? Yiziphi umehluko wemisindo nemiqondo yamagama ku incazelo idatha ye eside?

Uyini umthetho intela?

Ngaphambi kokucabangela le ndlela umthetho intela, sicabanga ukuthi lena umkhakha wezomthetho. Igama elithi elihambisana lingaqondakala ezimweni ezintathu ezahlukene:

- njengenhlangano isiyalo bezemfundo;

- njengoba igatsha wesayensi;

- njengoba kungaba njalo egatsheni yomthetho kazwelonke.

Konke incazelo ngenhla umqondo "umthetho wentela" ahlobene. Ngakho, izikhonzi efanele futhi igatsha isayensi ukutadisha ngokuyinhloko eziphawuleka kwesigaba yomthetho kazwelonke. Ngakwelinye ihlangothi, ukushicilelwa umthetho zokulawula kanye komthetho umkhuba incike ikhono abameli, ngokuyinhloko labawatfolile esifundvweni nobe izikhungo zemfundo, kanye ezingeni kwenaba yesayensi izinkinga ezithile ezihlobene umthetho wentela.

Isihloko umthetho wentela

Kungase kuqashelwe ukuthi kuwo wonke ukutolika ezintathu leli gama olufanele libhekene into evamile: iqoqo ubudlelwano ukuthi akhiwa iqhaza iziphathimandla zikahulumeni futhi bentela e isimo ngabanye noma izinhlangano ezingokomthetho. Isihloko lezi ubudlelwane kungenzeka inqubo wokusungula, kubalwa, izinkokhelo isabelomali, kanye nokuqoqwa kwezintela ezihlukahlukene, kanye ukulawula inkokhelo yabo futhi wokuthatha amagadango wokuba nomthwalo wemfanelo ngenxa yokwephula umthetho wemboni efanele.

Ubuhlobo ahambisanayo kanjalo:

- wahlola ezingeni isiyalo yesayensi;

- kubonakala e izinto zokufunda;

- kube nendawo ethile ye-komthetho zentela.

Lezi izinhlobo zokuxhumana kungaba kwenziwe usebenzisa izindlela ezahlukene imithetho yentela. Sifunda ngokucacile yabo.

Ingqikithi yezindlela komthetho intela

umthetho intela indlela - okungukuthi, ngokuhambisana indlela yendabuko, iqoqo izindlela zomthetho ukuthi ukuvumela lolu hlelo noma leyo ndaba ntshashintshe ezithinta isihloko imithetho yentela. Ngokwesibonelo, abameleli isayensi - ukuhlola ubuhlobo, othisha - ongalichaza njengengxenye isiyalo, sivumele isishaya-mthetho - kuveziwe embikweni okhuthaza iziqondiso.

Masitadishe kanjani indlela kungaqondakala, ke okukhulunywa ngazo umongo icutshungulwe njengenkampani yeSigaba yomthetho kazwelonke.

Indlela esimeningcondvo umthetho kazwelonke

Esimeni semakhaya umthetho intela indlela efanele ngokuvamile kwachazwa ngokuthi indlela lesishaya ukuze ukulawulwa ubudlelwane ahlukahlukene emkhakheni izintela nezimali. Kungaba:

- komthetho womphakathi;

- civil.

Esimweni sokuqala sivumele isishaya-mthetho isebenzisa esungulwe izenzo normative etindlela yokuphoqelela abantu esenzweni esithile noma omunye umuntu ukuba afeze oda yokukhokha izintela. Kuvulwa ngaleyo ndlela indlela kuphoqelekile isiqondiso sezomthetho. Ngo isenzo sivumele isishaya-mthetho yesibili encishisiwe ngokuyinhloko izincomo kanye kwezimvume. Eqinisweni, indlela luyasetshenziswa dispositive emthethweni wentela izinhlangano ezithile ezingokomthetho babe ngaphansi okuyinto ikhono lokukhetha indlela yokuqhuba kwezokuxhumana ahlukahlukene.

Bheka izimpawu ezisemqoka agcwele indlela emthethweni intela.

Izimpawu indlela umthetho wentela

Okokuqala, it has a uhlamvu yomphakathi. izibopho zentela zezakhamizi kanye nezinhlangano ihanjiswa ngesikhathi umthetho kahulumeni, zezifunda kanye kamasipala, oyingxenye ukulawulwa ukuxhumana eyisisekelo normative. Lokhu kungachazwa ngokuyinhloko ngenxa yokuthi ukuqoqwa izintela - inqubo okuyinto emaphakathi ekwakhekeni isabelomali wombuso, eziyisisekelo kuzo ukusekelwa ngezinto ezibonakalayo izikhungo zombuso. Lesi sici ukuqonda izinkokhelo abafanele inquma okuvela kuqala izithakazelo zomphakathi phezu kwabangamakhulu yangasese. Tax nezikweletu, ngaleyo ndlela, babelwe ngokulinganayo kuzo zonke izakhamuzi, futhi izinzuzo ngabo zinqunywa esiphakade abantu zokulingana.

Kukhethwa indlela umthetho wentela

Indlela okuthile komthetho intela okubalulekile kusukela iphuzu Ngenxa ukukhethwa isimo tindlela letisebentako kakhulu izakhamuzi ukufeza izibopho zayo ku ukudluliselwa izimali ezithile nesabelomali. Kulokhu, lo into ukusetshenziswa ngokunembile lezo zindlela ukuthi lingachazwa ngokuthi saziso, ukushicilelwa kulindeleke ngokugunyazwa iziqondiso siwufanelekele bentela futhi kakhulu kunakuqala.

Isilinganiso izindlela amandla futhi okungezona saziso

Ngesikhathi esifanayo, ukuphathwa kahle ukusetshenziswa ubudlelwane zomthetho emkhakheni umthelisi isabelomali kungadinga ukubandakanywa isimo kanye civil izindlela. ngezinga ekutadisheni kwabo umthelela kungase kuhlanganiswe indlela lwezindaba umthetho intela, olufanele nobungako umkhuba yezinhlelo zokwenziwa kwemithetho, ngoba, ngokukhethekile, futhi ucwaningo.

Indlela kufanele kuhlobane izindlela discretionary naletibekiwe, kunqunywa ikhumbula izici eziningi zivame Kutholwe kuphela ukuqaliswa kanye nesicelo yomthetho. Kungenzeka izimo zenhlalo yomphakathi nezomnotho, uhlamvu zezikhungo, predetermined izinqubo zangaphakathi noma, isibonelo, inqubomgomo angaphandle.

Priority indlela kuphoqelekile

Kodwa, noma kunjalo, isimo lwetemtsetfo isiRashiya, lapho igunya eliphakeme uthola zonke izindlela esiyisibopho imithetho yentela. Omunye noma ngaleyo ndlela omunye inhlangano engokomthetho uthola yomphakathi noma siqu - kodwa ngendlela ebekwe abayizikwele asho okususiwe emthethweni zokulawula, nemithetho ephathelene nezenzo zawo ngokomongo kokugcwaliseka kwesibonakaliso izibopho ukukhokha izintela nezimali esabelweni sezimali.

Okusho indlela dispositive

Uma kudingeka, sivumele isishaya-mthetho isebenzisa izindlela ezihlukahlukene nokuchazwa komthetho intela, elungisa nabo izincomo kanye imibhalo ye-imvelo Expository, uma umthetho emalungiselelweni ezithile umthetho - dispositive. Kwezinye izimo, le ndlela ingase ibe ngisho kuphumelela ngaphezu kokulawula saziso. Njengomthetho, ke luqhutshwa, uma uhlobo oluthile zokuxhumana kunzima ukulawula ezingeni of Federal Regulations.

Kulokhu, iziphathimandla abanekhono - ngokuvamile, Federal Tax Service, esebenzisa ethile nezindlela nokuchazwa komthetho intela, bese usungula imiphumela umsebenzi kwenziwe izincwadi kanye nezinye izenzo zomthetho, okuyinto ekhishwa ngendlela ebekiwe. Ezimweni eziningi, okuqukethwe kwemibhalo okufana njengezilwane bentela kwasekuqaleni, kuyilapho izinhlinzeko zoMthetho imithetho kahulumeni kungukuthi isicelo de empeleni waba njengoba isilawuli, nakuba amandla okukhulu kwezomthetho.

imithetho discretionary emthethweni federal

Kukhona kule nomthetho isiRashiya, iziqondiso federal kukhona dispositive isimo sawo zomthetho. Isibonelo, lokhu kwe-Tax Code mayelana kukhethwa osomabhizinisi kohlelo intela. Kuncike ekutheni imisebenzi zokuhlola ezasungulwa amafemu yabo ngokuya inzuzo kanye isibalo sabasebenzi afinyelele izimfuneko ezithile, bakwazi, ngokukhethekile, abasebenza ngaphansi kohlelo lula, futhi ukhokhe isamba kancane kwezintela kuka kunjalo umsebenzi indlela jikelele sentela.

Ngakwelinye ihlangothi, ekunqumeni inqubo ukubala amanani izindlela ezithile izinkokhelo kwesabelomali intela umthetho isenzo nje izindlela ezifanayo saziso: imithetho efanele komthetho libeke ngendlela lapho kusungulwa base intela, isilinganiso, inkathi intela kanye nezinye izimo lokudluliselwa izinkokhelo isabelomali isimo.

Ngokuvamile, ukulawulwa ubudlelwane zomthetho emkhakheni intela kanye nemisebenzi kulawulwa umthetho yase Russia. Kodwa kukhona izindlela lapho indlela umthetho wentela futhi izici zayo izonqunywa esekelwe kwezinkambiso emithonjeni lesifunda umthetho. Cabangela lokhu imininingwane ehilelekile.

Izindlela komthetho intela ngaphansi kohlaka isicelo oshayiwe lesifunda

Ngempela, omningi walo imithetho elawula inqubo ukubulawa kwabo izakhamuzi nezinhlangano ezibophweni ngokukhokhwa izintela nezimali isethwe ezingeni komthetho federal - ngaphezu kwakho konke, Tax Code. Kodwa kwezinye izimo izinhlinzeko zoMthetho Tax Code kufanele eyayihambisana imithetho ezamukelwe ngu iziphathimandla ezifundeni Russian.

Ngokwesibonelo, lesi sici ephawula ukulawulwa ekukhokhweni kwentela endaweni siqu, emelelwa ingcebo. Inqubo ukubala inkokhelo ohambelana kule ingxenye izingxenye zalo eziyinhloko uzimisele ezingeni RF Tax Code. Kodwa eziningi ukhiye tincenye intela ku impahla kunqunywa ikhumbula umthetho lesifunda. Ngakho, iphuzu elithile iyona Isihloko Russian Federation enquma ukuthi inkokhelo okuhambisanayo ibalwa ngesisekelo yokusungula noma ukubaluleka cadastral komhiaba. Ngakwelinye ihlangothi, kungakhathaliseki ukuthi iyiphi inketho ethize ayoyikhetha neziphathimandla zezifunda, njengoba efakiwe kwi entela icala - kodwa ngaphakathi lezo zindinganiso asethwe ku Tax Code.

Isilinganiso kwemithetho nokazwelonke lapho ekhetha indlela umthetho wentela

Ngakho, kusukela iphuzu Ngenxa izenzo imithombo lesifunda imithetho yentela indlela kuyafana kuphoqelekile, sengathi ukusebenzisa umthetho kahulumeni: i-bentela bhalisiwe e esifundeni ukhathazekile kuyodingeka okwalandela evunyiwe WaseRussia kuncike umthetho. Ngakwelinye ihlangothi, ngokombono imithetho Tax Code sokunquma, kuqala, isikimu ukushaja intela, futhi okwesibili, izinga ke, singasetshenziswa kuphela uma amalungiselelo ethile yemithetho, liqine izakhi idatha yokukhokha ngeke bashiywe ngaphandle abangaphumelelanga sivumele isishaya-mthetho lesifunda.

Ukuze lithole ukuthi indlela ethile yomthetho intela empeleni saziso ezingeni federal kwezinye izimo kungaba ekukhombeni amaphethini ukuhlanganisa yomthetho efanele kulabo kuthathwe ezingeni lesifunda. Ngakho, ngokombono Code Tax, amalungiselelo athile kuzobalwa kuphela bamukeleke umcimbi ukuthi sphere efanayo zokulawula of ubudlelwano isikhundla ingathathwa iziphathimandla yezihloko RF. Ngakwelinye ihlangothi, umthetho lesifunda kuleli cala kubhekwe njengento umthombo okulingana federal kwezinkambiso peremptory, naphezu kweqiniso lokuthi amandla ayo zomthetho - ephansi kunaleyo Tax Code.

izenzo normative zomthetho umthetho wentela

It kuyoba usizo sihlole esinye isici indlela emthethweni wentela: iziqondiso izenzo esikhishwa iziphathimandla zikahulumeni. indlela umthetho wentela ngokuvamile kwachazwa ngokuthi zomthetho isiqondiso indlela nje imithombo efanayo zokulawula ezithunyelwe yimithetho kahulumeni noma lesifunda, kwezinye izimo - imithombo yesibili.

Ngakwelinye ihlangothi, ezimweni eziningi, indlela elungile kungenziwa emelelwa nemithombo non-normative. Babuye esikhishwa iziphathimandla, kodwa kungani leso senzo sabo sibhekiswe iqembu elithile abantu noma umuntu othize noma inhlangano. Ngokwesibonelo, umthombo kungenzeka umyalo ukukhokha intela, okuyinto ebikade ingekho ohlwini yinoma yimuphi umuntu ngesikhathi, kuphumele i isikweletu. Nokho, noma yimuphi kadokotela yohlobo olufanele - kungaba into efana nayo, 2 noma 3 (umthetho intela, isihloko, indlela, indawo, imithombo yayo Ngaleyo ndlela, kungaba kunqunywa ezingeni izenzo normative) kufanele esekelwe amalungiselelo, esikhundleni salokho, zokulawula iziqondiso. Okungukuthi, ukuze kube semthethweni futhi kuyafaneleka.

Ngakho, kokubili indlela ukulawula ubudlelwano zomthetho izintela nezimali - zokulawula nokungezona futhi kuhlobene.

isifinyezo

Ngakho, safunda iyona ngqo kwaleso sifundvo lubuye indlela imithetho yentela. Okokuqala, okubaluleke umongo lapho basuke kubhekwe - yesayensi, ezemfundo noma yesikhungo-zomthetho. Ngokuphathelene isihloko umthetho intela, ke igcina isithunzi sayo zonke ezimweni ezintathu.

Ngakwelinye ihlangothi, indlela kuyinto igatsha elifanele umthetho ngeke ifane kuye ukuthi isetshenziswa - umcwaningi, uthisha noma lesishaya. Ukusetshenziswa Its eyonquma oda isenzo ka wokuxhumana inhlangano. Ngokwesibonelo, uma sivumele isishaya-mthetho, ngokuhambisana nendlela ekhethiwe komthetho intela - saziso noma dispositive, Bayoba nezihlinzeko zomthethonqubo esikhishwa iziphathimandla ukuze alawule ubudlelwane emkhakheni we izintela nezimali.