Ingabe isonto ukukhokha izintela eRussia: Impendulo uchwepheshe

Ama-ejensi izindaba lalaphaya, yena izoveza ulwazi mayelana wasenganekwaneni ROC isabelomali, mayelana nezindleko Amazing abefundisi bama-Orthodox, phezu komthetho, iSonto lenza cishe untouchable. Akumangazi-ke ukuthi ngemuva kwalesi, abaningi abathi: "Ingabe isonto intela intela eRussia?" Sizophendula ke njengoba ngemininingwane yakhona.

Uyini isonto

Ukuze uqonde ukuthi ibandla okhokhela intela eRussia, uthole ukuthi elinjani ebalulekile eyaba ROC nge "ibhizinisi" umbono. Izinhlangano zezenkolo kuleli lizwe ibhekwe ngokugcwele kule ubudlelwane kwezomnotho - kukhona imisebenzi ethile, ungumnikazi noma iyiphi impahla - ezithathekayo, ingcebo, ezweni. Kunengqondo ukuthi ngaso sonke ingase ngokuthi izinhlangano.

Ngaphandle kwakho konke lokhu okungenhla, izinhlangano zenkolo ezenza imisebenzi ethile yenkolo - kwenziwe eminye imicikilisho ethile nemikhosi, imihlangano kanye nemicimbi. Art. 8 zoMthetho Federal №125 "Ngo nenkululeko kanembeza nokuhlangana ngenjongo non-yenkolo" ichaza welithi "isonto" njengoba kulandela: wabantu abahlangene ngokuzithandela, amaqembu izakhamuzi ', sona wokusakazeka okholweni nokwabelana umsebenzi wakhe, phakathi kokunye okuyinto, bhalisiwe njengenkolo esemthethweni.

Luhlaka lwetemtsetfo kanye neBandla

Cabanga ngezenzo zomthetho, ngandlela-thile ezihlobene izintela isimo Church Russia:

• UMthetho Federal №7 "Ngo kohwebo Izinhlangano": iSonto liye ngakwesokudla ukuba nebhizinisi kanye ukudala uhla yabo namabhizinisi nezinhlangano.
• UMthetho Federal №129 "ukubhalisa Mayelana isimo osomabhizinisi ngabanye nezinhlangano ezingokomthetho": Isonto, kanye nebambisene nabo angaphansi ukubhaliswa isimo wokweshumi.
• Eshiwo ngaphambili uMthetho Federal №125, Isigaba 11: yezinhlangano zenkolo kusho inqubo ekhethekile sokubhalisa isimo.
• Of Code Tax, Isigaba 3, isimangalo 1: okungokwenkolo imikhiqizo ekhululiwe VAT.
• Russian Federation Uhulumeni Ukulungiswa №251 (31.03.2001): idokhumenti iqukethe uhlu lwezinto namasevisi ithengiswe libandla kukhona sokuthola VAT.
• Isivumelwano "ukungena kwezincwadi Educational, Scientific and Cultural Izinto": imikhiqizo zenkolo amazwe amazwe kungukuthi intela ephakeme kunalawo isetshenziswa izimpahla endaweni isimo aphethe.

izimali zesonto

Ingabe isonto ukukhokha izintela eRussia futhi kulokho ngenzuzo? Lona umbuzo ezithakazelisayo kakhulu izakhamuzi Russian. Sibala amaphuzu ayinhloko ezakha inhlangano yenkolo inzuzo:

• iminikelo othembekile imikhosi, mkhosi;
• iminikelo ka abashisekeli kanye abaxhasi;
• ukudayiswa amakhandlela;
• ukudayiswa izincwadi futhi atibutiki yenkolo;
• "Kruzhechny" iqoqo ngemva kwenkonzo;
• imali yokuhwebelana izinhlangano isonto;
• ukudluliselwa eziningi izindawo isonto ukusetshenziswa khulula;
• izimali isabelomali isimo Russian Federation.

I-VAT esontweni

Ukukhuluma ngalokho izintela ikhokhwe yisonto eRussia, kubalulekile ukuba uthinte kulawo izinkokhelo, zazo zenkolo inhlangano ekhululiwe noma ebanjwa yengcebo ukuze oyithandayo. Okokuqala sinake VAT - lapha uhlu ukudayiswa ngqo esontweni ulunika ilungelo ukukhokha isimo yengcebo 18% intela:

• Ezikhulekelwayo: imifanekiso eqoshiwe, ama-altare, Calvary, njll, kanye izakhi ezakha i ebumbene nabo: nesembozo, Uhlaka yisakhiwo sodumo, izingubo nokunye ..
• Izinhloso umhlobiso ingaphakathi, izakhi yezakhiwo: iconostasises, amathuna zomdlavuza, isitsha sempepho, izinti, esangweni, iwindi eheleni: trona, altare amakhabethe, njll ...
• Izinto izingxenye Orthodox inkolo iziphambano, kanye nemithandazo yabo ibhande, uhamba izinti, izindondo, izibhengezo, izibhengezo, izinduku, iziphandla, ifomu bokubeka amaqanda ama-Easter, njll ...
• Izakhi ezidingekayo kanye nezinto, ngaphandle okuyinto akunakwenzeka ukubamba yokukhulekela: nempepho, namafutha ayeshisa impepho, amakhandlela, amafutha, unction imishini, amakherubi okunyathelisa izinkwa zokubukiswa futhi artos etc ...
• abefundisi nezingubo: isiphuku, ibhande, cuffs, Mace, hip, phelonion, scarves, amaphinifa, njll, futhi aqoshiwe, iziphanyeko, izimo, nezigqizo, imiphini, njll kubo ....
• imikhiqizo Paper: izincwadi yesonto (wemiBhalo eNgcwele, Nomthandazo, ikhalenda, amanothi, chinopredstavleniya, amakhalenda zenkolo, njll ..), Isakhiwo, ezemfundo, izincwadi zemfundo, amafomu olusemthethweni kanye nemikhiqizo eprintiwe izinhlangano zenkolo (izitifiketi, ama-diploma, ngifaka, izincwadi, imithandazo, okukakhenoni ukucinga indikimba yendaba, isithombe, njll).
• Isiqophi futhi izinto zokukhiqiza isonto alalelwayo, ngokucacile ezemfundo, emnandi, efanekisa izakhi wemfundiso, mkhuba wenkolo wokuhlubuka, yokukhulekela, nokunye ..
• Ukulungisa kanye nokubuyiselwa umsebenzi adingekayo ethempelini - uma zibhekwa nasenhlanganweni osekuyisikhathi ilayisensi ezenzweni ezinjalo.

Kubalulekile ukuqaphela ukuthi yokukhululeka VAT izinto ezibalwe ayatholakala hhayi kuphela ngokuqondile kulo ibandla, kodwa futhi inkampani kwezohwebo, ogama ogunyaziwe dolobha - ngokuphelele okomnikelo inhlangano yenkolo.

intela izinhlangano zenkolo

Art. 381 we Tax Code ukhulula isonto ekukhokheni izintela kuleso sakhiwo, kodwa kuphela maqondana nezimpahla ezithathekayo, awanakususwa, okuyinto ngqo esetshenziselwa imisebenzi yenkolo. Isonto ehostela izindlu kubazalwane, ngakho. E. Bayakuba kuncike kule yentela ubukhulu efanayo neminye bentela Russian. Kodwa kukhona into eyodwa: intela impahla - zesifunda, futhi ngenxa yalokho, ngokuhambisana Tax Code, Art. 12, n. 3, izinhlangano ongasho usayizi waso-non-payers. Ukuze izinhlangano zenkolo kokuthi yenziwe ukuba zero.

intela Land ngoba ibandla

Ukubuza mayelana ukuthi intela yesonto owasala e-Russia, kanye touch kubaluleke kakhulu yokwemukela isabelomali, njengoba umthetho wentela yomhlaba. Amasayithi okuqondene Church, singabi-ke ezimweni ezimbili - uma ine-:

• Endaweni eyayithengwe ilungelo ukusetshenziswa ephakade.
• Territory, eyakha emathempelini, amasonto, amasonto kanye nezakhiwo kokubili ezenkolo kanye yesihle. Lezi zingozi zihlanganisa ama:
  • isakhiwo ngokuba ukuqaliswa kwemisebenzi ethile yenkolo, umthandazo, lenkolo, ukuhlangana izindawo, amasiko, imikhosi egujwayo;
  • izikhungo pilgrimage namahhotela ngoba ama-pilgrim okuqondene ngqo esontweni;
  • izinhlangano zenkolo isonto - emakholiji, izikole zenkolo, izikole zenkolo namahositela kubafundi;
  • isobho emakhishini, emahostela kanye nezibhedlela, lezintandane Orthodox, izikhungo zemfundo, enesimo zosizo nokunye. d.

Ngokusho incwadi Ministry of Finance № 03-06-02-02 / 41. kusukela wentela yomhlaba zivimbele yonke indawo ebandleni, ngisho noma insimu yayo kukhona izakhiwo, akufakiwe kulokhu okungenhla. A Tax Code (k. 395, p. 4) uthi izwe kuzoncishiswa, okuyinto impahla iSonto Lobu-Orthodox, kodwa lapho izakhiwo kanye izakhiwo bezinye izinkolo zenkolo.

Iqhubeka isihloko esithi "Ingabe iSonto okhokhela intela eRussia?" Encwadini ayibhalela Ministry of Finance №03-05-04-02 / 31 Meyi 7, 2008 uxwayisa ngokuthi endaweni eyayithengwe yenkolo, kodwa nigqoke insimu yalo kuphela izakhiwo kanye izakhiwo ukuze merchandising, izincwadi nokunye. n., ngaphandle kobukhona izakhiwo zenkolo nangezinjongo yesihle, intela ngokugcwele wentela yomhlaba.

inhlangano sezenkolo yentela engenayo

Tax on the Church Russia - liphinde intela ku inzuzo. Ngokwe-Tax Code, Art. 246, n. 1 engokwenkolo kuyinto yomkhokhi yayo. Kodwa wakhe, futhi kukhona inikezwa eziningi izinzuzo - ekulungiseleleni base yentela akuthathi bacabangele okulandelayo:

• amalungelo empahla (e Umq. H. Imali) kanye nezakhiwo elafika isabelomali isonto ngokuqondene ukusebenza emikhosini engokwenkolo nemikhosi, kanye ukudayiswa izimfanelo ewumgogodla nezincwadi.
• Target ngenzuzo (ngaphandle naleyo excised). Lezi zihlanganisa:
• iminikelo kanye neminikelo;
• nempahla isidlulile ngentando, ifa;
• wathola impahla ngokuba ukuqaliswa imisebenzi lomthetho;
• imali abantu nezinhlangano kufakwe Uhlu Uhulumeni Isinqumo №485 (28.06.2008).

Target izimali kuthiwa intela kuphela uma aphela ngokuqinile ngesivumelwano - kwabasemthethweni bentela iSonto ngempela unikezwe umbiko okuningiliziwe.

Izintela ikhokhwe yisonto

Ingabe isonto ukukhokha izintela isimo eRussia? 91% abantu abanentshisekelo kulo kuyi ungayitholi ukuthi lowo kuncike amacala intela kusukela imisebenzi kanye impahla yesonto. Inhlangano yenkolo liyakukhokha kuphindwe okulandelayo:

• intela Imoto: kuzo zonke ezokuthutha, ngaphansi igunya lesonto, ikhokhelwe intela kulezo amavolumu abanye bentela.
• amacala Excised (Tax Code, Article 181.) Izimonyo namakha, izidakamizwa notshwala-based, ukuthaka imithi, prophylactics, njll Qaphela ukuthi imikhiqizo ubucwebe, kuhl Isonto futhi ithengiswe, akuyona excised isici .....

Ngakho uma ibandla okhokhela intela eRussia? Impendulo ingu-yebo, kodwa ngenombolo kodwa - ngenxa Russia izinhlangano zenkolo sanikwa inombolo enkulu izinzuzo intela.