Into intela yentela ngemali engenayo siqu: umqondo, isakhiwo

Income intela - nejoka noma yimuphi umuntu othola insimu ka-Russia (futhi phesheya) iholo. Ngokuvumelana ekubalweni lemali ekhokhwa nesabelomali kungenzeka kuphela ukuzimisela kwesokudla into intela. Zama ukuqonda ukuthi kusho ukuthini igama elithi "kwentela yengeniso payers" futhi "into intela."

nesisekelo esingokomthetho

Tax on yengeniso (noma NFDL) ithinta wonke umuntu. Igama ezidumile kwentela yengeniso - yentela ngemali engenayo. It enqwamana nazo kunoma yimuphi umuntu wemvelo othola iholo.

imiqondo Njengokuthi "siqu kwentela engenayo payers", "into intela" futhi "isizinda sentela", zichazwe imizuzu Isahluko 23 (cishe ivolumu kakhulu) we Tax Code. Futhi base zomthetho yentela ngemali engenayo kuhlanganisa:

• UMthetho Federal N 281-FZ of 25.11.2009.
• UMthetho Federal N 251-FZ of 07.03.2016.
• UMthetho Federal N 279-FZ of 29.12.2012.
• UMthetho Federal N 229-FZ of 27.07.2010.
• Yentela yombuso Izikhungo Order sangomhla 30.10.2015 N MMV-7-11 / 485 futhi njalo - hlandla izingxabano incwadi yentela yombuso kanye ne-Ministry of Finance.

imiqondo eyisisekelo

Ngaphansi zomthetho intela ye Russian Federation, futhi ikakhulukazi - Article 209 wokuqala, into intela ye kwentela yengeniso waqaphela njengoba engenayo etholwe bentela:

• kuleli zwe nangale kwemingcele yayo bahlali, obonwa nezakhamuzi;
• ezivela emithonjeni ngaphakathi izakhamuzi Russian abangekho non-izakhamizi.

izakhamuzi Eqinisweni elisungulwe mthetho kuthiwa wafingqa izinsuku langempela (ukuqinisekisile) ukuhlala lomuntu endaweni Russian okwesikhathi okuqhubekayo ezingu-12. Amaphiriyodi ukungabi ibalwa ngaphandle kokuhlala phesheya ukwakha kanye / noma ukwelapha (kodwa hhayi ngaphezulu kuka izinyanga eziyisithupha). Futhi uyakucabangela travel phesheya ngenhloso izibopho umsebenzi (noma ezinye) okuhlotshaniswa ukuhlinzekwa kwemisebenzi noma ukusebenza lomsebenzi emkhakheni hydrocarbon olwandle.

Tax Umhlali isakhamuzi ngubani eRussia izinsuku ezingaphezu kwezingu-183. Ngokulandela umthetho, imali yakhe is intela ngesilinganiso esezingeni 13%.

Ngu Isifaniso, non-izakhamizi - ababandakanyeka lizwe ngaphansi kwezinsuku 183 (bengaphumuli). Lesi sigaba sihlanganisa abantu bezinye izizwe, abafaka izicelo umsebenzi okwesikhashana, abafundi owafika ngo Russia ku-exchange, futhi izakhamuzi zethu abahlala kuleli lizwe ngoba ngaphansi kwenani elithile izinsuku. Abantu okuqondene non-izakhamizi zidluliselwa isimo intela yengcebo ngenzuzo ngesilinganiso 30%. Ngokwemvelo, lokhu kusho into intela ye kwentela yengeniso izakhamuzi ze-non-abahlali, futhi, ine umehluko.

Kubalulekile ukukhumbula ukuthi isigaba "engenayo" - akuyona kuphela imali ukuqhutshwa, okungenani uhlobo, liphinde inzuzo yezinto ezibonakalayo.

Futhi omunye. Isigaba wesithathu sihloko 207th yomthetho intela uthi izakhamizi intela wezwe lakithi, kungakhathaliseki ukuthi isikhathi soqobo ezweni ohlala kulo, kukhona amasosha Russian ababizwa noma izinkontileka phesheya. Kanye nabasebenzi kwamandla wombuso kanye ukuzibusa wendawo, ngokomthetho abasisiwe ukusebenza phesheya.

Into intela yentela ngemali engenayo siqu: umqondo kanye nesakhiwo

komthetho zentela Income ephatha umuntu njengenhlangano inzuzo kwezomnotho, okuyinto ingabalwa ngezimali. Okungukuthi, imali akuyona elakhiwe uma kukhona nanzuzo. Njengoba isibonelo, cabangela isimo esaba khona nge isinxephezelo izindleko zokuhamba courier noma izindleko umsebenzi wafika evela uhambo.

Inzuzo kwezomnotho umelwe imali kuphela ngaphansi kwezimo ezintathu:

• usayizi salo kungaphansi kokuhlaziywa,
• ungakwazi ukuthola imali noma impahla,
• ke kungaba azimisele ngokuvumelana nemithetho lelipelwe esahlukweni 23 Tax Code of Russia.

Article 208-mina oshayiwe yentela ukuze izinto intela imali yentela siqu (2016-2017), wathola ezivela emithonjeni eRussia kanye / noma kwamanye amazwe, zihlanganisa:

• yokudayisa amasheya (izingxenye) ku share capital, izibambiso, nezimpahla ezithathekayo, awanakususwa, nokunye nokunye..;
• engenayo evela irenti yezakhiwo siqu;
• izinkokhelo umshwalense; intela kwentela yengeniso singekho izinkokhelo neyaziwayo umshwalense ikhokhwe (ngaphandle ezishiwo yiSigaba 213 we Tax Code of Russia);
• impesheni, umthobanhliziyo nezinkokhelo efanayo;
• engenayo evela isicelo we-copyright obhalisiwe noma iyiphi ahlobene;
• imali ethathwe ukusetshenziswa kwanoma iyiphi imoto, kanye izinhlawulo kanye nezinye izinhlawulo ezinqunywe ngoba elula zabo;
• inkokhelo kanye nezinye isinxephezelo imali wathola ngesisekelo ukusebenzelana okuhilela izivumelwano emkhakheni komthetho we-civil;
• izinzuzo kanye / noma isithakazelo isukela izinkampani iqhaza emfundweni Russian kanye angaphandle;
• nezinye imali etholakele ukugcwaliseka umsebenzi yomthetho ezweni lethu kanye nasemazweni aphesheya.

Inzuzo kwezomnotho wathola eRussia, futhi, ingaphansi PIT intela. Kuhlanganisa:

• Operating imali amapayipi, izintambo zikagesi kanye nezinye izindlela zokuxhumana, kuhlanganise amanethiwekhi computer;
• Umrholo neminye izinkokhelo eyayibekelwe ekwenzeni imisebenzi umsebenzi zezisebenzi ngomkhumbi ngaphansi Russian isimo ifulege;
• izinkokhelo abazolandela wezomthetho abantu oshonile ababenolwazi umshwalense.

Lolu hlu kubhekwa evulekile. Lokhu kusikisela ukuthi kungenzeka anda isimo somnotho esibucayi.

Leyo akuyona kuncike kwentela yengeniso

Esikhathini umthetho ofanayo tax has a uhlu intela imali eyiphinda sabantu ngokomzimba ezingenziwanga bamemezela kwentela yengeniso. Lezi zihlanganisa:

• usizo lwezimali esakhokhwa omunye wabazali kungakapheli izinyanga ezingu-12 kusukela ngosuku kokuzalwa kwengane yakho (hhayi ruble kodwa ezingaphezu kuka-50 000);
• izinzuzo zikhokhwe maqondana nokukhulelwa kanye nokubeletha, kanye nokuntuleka kwemisebenzi;
• isinxephezelo yezimali ze umonakalo owenziwe ukukhiqizwa kwe impilo;
• izibonelelo federal, ngaphandle ukukhokhwa sokukhubazeka yesikhashana (ingane egulayo - iyathinteka), kanye neminye isinxephezelo;
• izipho imali izindleko ngumqashi hhayi ruble engaphezu kwezinkulungwane ezine;
• ukondla obushade naye emuva kwesehlukaniso,
• isinxephezelo donor ukwesekwa (ubisi zilethwe, igazi, njll ...);
• izimpesheni State, umsebenzi, kanye co-pay sakhe ngekwemiva netenhlalo;
• izibonelelo (Gratia), okuhloswe ngaso ukusekela isiko, imfundo art ezweni lethu, olunikezwa izinhlangano isiRashiya, angaphandle noma ngamazwe (uhlu kunqunywa RF Uhulumeni);
• izinkokhelo ukufinyelela amavolontiya, njengengxenye izinkontileka civil zasendle, isihloko okuyinto waqaphela mahhala kubulawa imisebenzi;
• Prize samba nezinhlangano zasemazweni angaphandle, omhlaba kanye Russian ngoba ezifezwayo emasimini imfundo, izincwadi, isiko, yobuciko, isayensi nobuchwepheshe, futhi abezindaba (uhlu evunywe Uhulumeni Russian kanye nohulumeni kwezihloko yezwe);
• izindlu kanye / noma umhlaba mahhala nganoma yisiphi Uhlelo federal noma lesifunda;
• izinkokhelo compensatory kuqinisekiswa umthetho we Imikhakha ehlukene kahulumeni (ngaphakathi kwemingcele ethile).

Futhi ukuze bangahlupheki kusukela kwentela yengeniso izinto zikhokhe intela zihlanganisa eyisamba izinkokhelo, okwenziwa:

• ngesimo okubhekiswe usizo lomphakathi ukuze zingxenye ezingavikelekile sabantu kusukela amabhajethi abasemazingeni ahlukahlukene;
• ngenxa ukuphoqa majeure;
• umqashi noma umndeni amalungu abasebenzi othathe umhlalaphansi noma wafa;
• izisulu ensimini ka eRussia kusukela izenzo zobuphekula noma amalungu emindeni izisulu kwamaphekula.

wonke Uhlu eziqukethwe izihloko 215 th futhi 217 yesi Tax Code. Yena yaziwa njengenye kungagcini, futhi ngaphansi kwezimo lungekho ngaphansi isandiso.

Kusukela ngo-January ka-kulo nyaka, i-athikili 217-ngathola into entsha. Manje, i-income tax icala ku izindleko ufeza ukuhlolwa esizimele izimfanelo zalabo umsebenzi.

Ukubala base intela

Lindela bentela PIT base yentela into intela ngendlela imali. Zonke imali komuntu isikhathi athile wafingqa bese siphindwe ukubheja.

Kumila intela kunqunywa eceleni for uhlobo ngalunye imali ayibonwa, ngisho noma ukuhlonipha ngamazinga angefani asethwe.

Inani engenayo zingancishiswa. Ngenxa yalesi sisuswe therefrom kusengaphambili noma cha acabangele izinsalela ezahlukene (ejwayelekile, nokuphathelene, ezenhlalo, nokunye.).

I kwaphumela lemali omuhle kulotshwe idluliselwe isabelomali. Uma umphumela alivumi, ngamunye engakhokhi noma yini, njengoba isisekelo sayo intela yaziwa njengenye zero. Futhi, lokususa umphumela ayikwazi idluliselwe nezikhathi okwalandela noma acabangele izibalo olwengeziwe.

Uma siqu kwentela engenayo into yabakhokhintela sika intela itholiwe lwemali ngaphambi ukubala base intela ke ihunyushwa ruble ngesikhathi Russian Central Bank exchange rate ngosuku kokuthola langempela.

Omunye caveat: uma usetha base intela ngakho akuvunyelwe minusovat ebanjwayo kusukela inkokhelo evunywe isinqumo senkantolo. Kungaba Umbuso izikweletu, nesondlo, credit izinkokhelo nokunye.

Ezinye izici kokubala base yentela into intela yentela ngemali engenayo siqu ichazwe Izihloko 211th - 215th we Tax Code:

• base yentela ukuphetha inkontileka umshwalense kubhekwa esihlokweni 213th;
• ingeniso njengendlela inzuzo yezinto ezibonakalayo singenzeka ngesikhathi kulondolozwa yenzalo ye ukusetshenziswa imali etholwe ngesikweletu, ukuthengwa kwezimpahla, kanye nemisebenzi kanye namasevisi ngaphansi izinkontileka wensimu civil-wezomthetho ngabanye osomabhizinisi, izinhlangano noma abantu abangaphandle ngubani babhekwa njengabantu kuncikene ku abakhokhi bentela, kanye ukuthengwa izibambiso;
• uma into intela ye siqu kwentela engenayo inzuzo ibhekelelwa, okuholela uhlobo, zizosetshenziswa kuleyo sihloko 211-mina Tax Russia ( "uhlobo" - amasevisi, izimpahla, impahla, okungukuthi, konke umuntu uthola non-cash futhi "ngendlela efanayo" ); Lokhu ucabangela isidingo ukuthi imali e uhlobo etholakele neyaziwayo usomabhizinisi ngamunye kanye / noma inkampani (inhlangano);
• nezigaba ezithile ukuthola iholo ivela phesheya ukuthi kukhona zikhokhe intela kuleli zwe aye ngani esihlokweni 215th we Tax Code;
• izimiso yentela ngemali engenayo ku umholo kusuka nokulingana ekuphileni, ngokuhileleka ezinhlanganweni ezihlukahlukene, zibhaliswe esihlokweni 214th;
• kusukela ngomhlaka 1 Januwari 2016 kwangathi siqu kwentela engenayo into intela kungancipha eMhlanganweni ekhishwa amalungu omphakathi, hhayi kuphela e ukuqaliswa share (noma ingxenye).

amazinga

Ubude sentela abhekwa 13%. Isetshenziselwa iningi izimali ezikhiqizwe umhlali intela. Ngokwemvelo, lokhu kusho kuqala ohlwini lwezinhlelo yinkokhelo, ngemva kokuba - amaholo inkontileka wensimu civil-zomthetho, izimali ezivela ukuthengiswa kwempahla nezinye izinzuzo alisho Izihloko 2 - 5 oshayiwe intela.

Bhalisiwe e inombolo ejwayelekile ezimweni lapho imali encane yentela ye nonresident kwentela engenayo ngamunye waqaphela Russia. Ziyakwazi kuncike izinga jikelele 13%. Nazi ezinye zazo:

• engenayo kulamanye emave ukusebenza ngesisekelo patent kusukela kumuntu ngamunye;
• engenayo sabezinye izizwe, abamenyiwe njengoba ongoti abaqeqeshiwe;
• amalungu imali zohlelo federal ukusiza ababaleki yokuzithandela (Bakwethu wangaphambili) abavela kwamanye amazwe ezweni lethu; kuhlanganise namalungu emikhaya yabo abafisa ngokuhlanganyela ukuthuthela endaweni ehlala njalo lokuhlala;
• imali etholakele umsebenzi zezisebenzi kabani izitsha ngomkhumbi ngaphansi ifulege lesizwe kwelive lakitsi;
• izinto intela ka siqu kwentela engenayo payers - nabezizwe noma abantu; zibancishe ubuzwe, abamukele ukukhoseliswa yesikhashana eRussia noma ababaleki ayibonwa.

Inikeza inombolo yetintfo tax intela umthetho kwentela yengeniso lapho ayasebenza: 9, 15, 30 no-35%.

9 Isilinganiso senzalo

Isetshenziselwa uma:

• inzuzo yezomnotho kusukela abasunguli fiduciary enamathela izibambiso. izinzuzo ezinjalo kwezomnotho kumele zikhokhelwe intela kwentela yengeniso futhi angatholakala ngesisekelo ukuthengwa izitifiketi mortgage iqhaza wathola ngaphambi kuka-January 1, 2007 umphathi esehlanganise izibambiso.
• Inzalo izibambiso (ezifana izibopho), mortgage-wasekela futhi ikhishwe ngaphambi kuka-January 1, 2007.

amaphesenti angu-15 ngesilinganiso

Made ekwamukelweni dividend, okuyinto ngokudlwengula ingane ngabantu bambe, izakhamuzi ze-non-intela izinhlangano bhalisiwe e-Russia.

Izinto intela yentela ngemali engenayo siqu, lapho 30 per cent izinga, njengoba kulandela:

• umholo kusuka izibambiso esikhishwe izinkampani Russian, futhi amalungelo kufanele kucatshangelwe ku-akhawunti idiphozi isithwali angaphandle (ngokulinganisa) nokuka, i-akhawunti esitokisini okungowelebuli ogunyazwe umnikazi futhi akhawunti esitokisini Depository izinhlelo angaphandle, ekhokhelwe abantu, ulwazi ayetfulwanga ku-ejenti izintela;
• zonke izinzuzo zomnotho etholwe umuntu akubhekwa umhlali intela, ngaphandle engenayo lapho intela ekhokhwa ngesilinganiso 13 15%.

Linganisela ku 35%

Lusebenza ezimweni:

• uma isithakazelo ezitholakale zifakwe ebhange, kodwa kungase eqiwe ku inani isithakazelo ibalwa noma ku ruble ezifakwa (ukuthatha izinga refinancing of Central Bank, kwenyuke ngo-5%), noma endaweni Convertible lwemali ezifakwa (sicabangela izinga 9% ngonyaka);
• izinzuzo zomnotho yenani langempela noma yimuphi umklomelo kanye / noma ambikele etholwe imiphumela imincintiswano, imidlalo kanye neminye imisebenzi ngenjongo amasevisi okukhangisa, izimpahla, usebenza (uma umklomelo ngokuwina noma ukubaluleka limenyezelwe ngokweqile ruble 4 000);
• imali njengoba ukukhokhelwa ngoba ukusetshenziswa kwezimali lathathwa umthengi ama cooperatives, eyenziwe amalungu abo (bamasheya);
• uma PIT zikhokhe intela neyaziwayo inzuzo yezinto ezibonakalayo, okuyinto etholakala ngenxa ukonga amaphesenti nge-credit (waboleka) kusho uma kokweqa usayizi elicacisiwe yangaphakathi Revenue Code (Article imizuzu 212, isigaba 2);
• uma uzilungiselele ukusetshenziswa amaphesenti eyatholakala kusukela bamasheya kusho ngesimo credit umthengi ukubolekisa imifelandawonye yezolimo.

Personal kwentela engenayo ngoba osomabhizinisi ngabanye

SP ngokomthetho njengoba payers esizimele izimali saziso nezintela. Kommersant pay kwentela yemali engenayo lapho eqhuba ibhizinisi uhlelo ezivamile intela.

Endabeni amaholo zabasebenzi kanye inkokhelo yayo usomabhizinisi ngamunye iba ejenti sezimali ngoba kwentela yengeniso.

Izimiso sibalo nokukhokhwa kwezintela le ntela abahwebi bhalisiwe e sihloko 227 yesi Tax Code. Chief phakathi kwabo - into intela yentela ngemali engenayo siqu for osomabhizinisi ngabanye imali kuphela wathola kusukela ibhizinisi. Ngaphezu kwalokho, imithombo yezokuzijabulisa ingadlulisela engenayo ivezwa ngendlela imali futhi hlobo, kanye inzuzo yezinto ezibonakalayo, lapho kuchazwa esihlokweni 212 th oshayiwe intela.

Kumila intela

Usomabhizinisi inquma yayo ngayinye uhlobo engenayo ngamunye, uma amazinga ehlukene kubo. Legislatively walungiselela imali encane yentela i usomabhizinisi ngamunye ngesilinganiso jikelele, ie-13%.

Isigaba wesithathu sihloko 210th we Tax Code icacisa ukuthi base yentela ngesilinganiso 13% esibaliwe imali-uhlobo ngenzuzo ngaphandle intela ezibanjwayo ebekwe Izihloko 218 th - 221 komthetho zentela th, kucatshangelwa izici eyayifunwa ESahlukweni 23 Ikhodi yesibili . Lokhu kusho ukuthi osomabhizinisi ngabanye ilungelo lokuzalwa ukunciphisa base yentela ngoba ukubanjwa kwezimali okulandelayo:

• standard obonwa Article 218-nd Tax Code Russian;
• utshalomali ebekiwe Article 219,1 Ikhodi;
• kwezenhlalo, ebekwe sihloko 219 yesi Tax Code;
• lapho kudluliswa ukulahleka ukuthengiselana nge zomculo zezimali ikusasa ukuthengiselana kanye / noma ukuvikeleka kwamasheya nezikhathi esizayo (Article 220,1 we Russian Tax Code);
• impahla kudalulwe esihlokweni 220th oshayiwe intela;
• professional ebekwe sihloko 221 yesi Tax Code;
• uma udlulisa ukulahlekelwa kusukela ubulungu Investment lobambiswano isikhathi esizayo (Article 220.2).

Intela ezibanjwayo ezihlobene professional, angaphansi imithetho okuzokwenza hlonishwa njengomphakathi izindleko:

• kugomela;
• bodokotela;
• Kuvele ngenxa imisebenzi okuhloswe kuphela at ukuthola izinzuzo.

ezichazwe okumelwe ahlangabezane nazo ngesikhathi esisodwa.

Ngesikhathi esifanayo washo ngokucacile izindleko ezithile kuyadingeka ukuze zifakwe ebanjwayo professional:

1. Inani Imali umshwalense, zibekelwe ayimpoqo umshwalense impesheni kanye nezempilo.
2. Amanani kwezintela (ngaphandle imali). Futhi nenani lentela impahla ngabanye, esakhokhwa usomabhizinisi ngamunye, ekhokhela kuphela uma impahla intela, ibonwa ngqo esetshenziswa ibhizinisi (ngaphandle kwezindlu, emagalaji engadini).

Sebenzisa professional ebanjwayo kungenzeka kuphela ekupheleni kwesikhathi sentela. It unikeza iziphathimandla zalo intela, ukuthatha njengesisekelo usomabhizinisi ngamunye bafaka amaphepha entela for kwentela yengeniso.

Thumela scriptum

Kafushane, siqu kwentela engenayo luhlobo - kuyinto inzuzo kwezomnotho wathola umhlali intela aphila kunoma iyiphi inkathi Ngesimo imali (imali kungaba kokubili Russian kanye angaphandle) kanye yomusa ((nyaka, ikota, nokunye.) Lokhu kuhlanganisa inzuzo yezinto ezibonakalayo).

Esikhathini Tax Code, Russian sihloko 208-th echazwe uhlu lwezinto encani yentela etholakele kokubili imithombo ezweni lakithi, kanye ezivela emithonjeni yangaphandle lendabuko. Ngaphezu kwalokho, kuchazwa zindlela elitjengisa ukubukwa yalezi izinto. Phatha ngokuyinhloko amaholo, umrholo ngebanga lokuqatjhwa enza imisebenzi umsebenzi, izinzuzo zomnotho kusukela ukuthengiswa kwempahla kanye / noma ukusetshenziswa kwalo (isibonelo, ukuqashwa), umshuwalense, izinzuzo, imiklomelo kanye nokunye kubo.

Imali etholakele imithombo isiRashiya, kuncike kwentela yengeniso futhi kusukela izakhamuzi ze-non-izakhamizi.

Into intela etholwe umuntu lwemali Convertible, ngaphambi ukuzimisela base intela ihunyushwa ruble ngesilinganiso exchange of Central Bank of Russia, ethize ukuze usuku lwangempela kokuthola iholo.

Uma imali etholwe okuthiwa hlobo (izimpahla, izinsiza, imisebenzi, amalungelo, njll), izindleko yabo kufanele zifakwe intela engaqondile.