Single Umnikelo kwezenhlalakahle: izinga accrual futhi

Umbuzo we umshwalense eyodwa yezenhlalakahle akazihluphi, mhlawumbe, ukuvilapha nje. Phela, kungakanani futhi kungani thina bakhokhe ukuze isimo imali yazo ngobuqotho wathola ukwazi yonke isakhamuzi esihle. Kulolu shicilelo sibheka esihlokweni ngezansi, esekelwe izenzo zomthetho ezikhona.

Uyini ECB nalokho imisebenzi uthinta

umnikelo Single nomphakathi isigwebo kwezimali osebenza esimweni komthetho we-civil kanye zabasebenzi. Njengomthetho, lesi siprofetho lusetshenziswa kuphela yokukhokha bakhetha abantu, nakuba kukhona okuthile okuhlukile, okuyinto sixoxa kamuva.

Ukuze ubudlelwane civil-zomthetho, okuphathelene nokuvulwa umnikelo owodwa kwezenhlalo, tinsita, ukukhishwa semisebenzi uhlamvu ezahlukene (ngokomthetho) olunikezwa izifundo, ukunamathela ohlangothini impahla ekusebenziseni izinto ezithile wamalungelo okukopisha. Kulokhu, lo-accrual ka ERUs isibopho asisebenzi osomabhizinisi ngabanye bazibandakanya emsebenzini owodwa owenziwe ezifanayo.

Kubalulekile ukuphawula ukuthi kulolu hlu kukhona okuhlukile ezithile. inkokhelo Single nomphakathi ngeke kuthinte izindleko ibuyiselwe ukuze umuntu ekwenzeni imisebenzi ethile uma kwenzeka ukuthi yokugcina kaJesu akabavumelanga ngokusuka kuzo.

Ubani okufanele akhokhe ERUs

Single Umnikelo kwezenhlalakahle e-Ukraine, Russian Federation nakwamanye amazwe banezimfanelo ezifanayo futhi izici, naphezu umehluko kokwethula izikhundla zayo eziyinhloko e-izenzo eziyisisekelo zomthetho. Ngokusho umtsetfo lokhona, izinhlangano payers ka ERUs yilezi:

• yibaphi abantu ngokomzimba, osomabhizinisi ngabanye, kanye nezinhlangano commercial wahlanganyela izinhlobo ezihlukahlukene zezindwangu ezingaba izinkokhelo esivuna PL;
• abameli kanye notaries, ekufezeni imisebenzi yabo ngokuhambisana nayo yonke imithetho esebenzayo kazwelonke.

Futhi banake uhlobo olukhethekile umnikelo owodwa kwezenhlalo, ababiziweyo impesheni. payers yabo kuze igadle kwezwakala nasezimalini isabelomali zonke abameli efanayo futhi notaries, osomabhizinisi ngabanye nalabo izinhlangano bamabhizinisi, ngoba noma ngabe yisiphi isizathu, afeze ukudlulisa kwemali esivuna PL.

Waba yini intela esihlanganisiwe yezenhlalakahle lizokhokhiswa

Inqubo sokubalwa ERUs ukuphatha elula. Kumila intela kulokhu isamba imali kubantu ngabanye.

Ngesikhathi esifanayo ukushaja umnikelo owodwa yezenhlalakahle Kwenziwa kungakhathaliseki ukuthi unokuhlangenwe ukuze okuye kukhokhelwe izimpahla noma amasevisi PL. Okuwukuphela uhlu lwezinto okukhulunywa ngayo Art. 236 wamanje Tax Code of the Russian Federation.

Lapho lo mthetho Kunconywa ukuba afeze ukushaja kanye ngenyanga ngoba kuncike ngayinye yi Imininingwane ezithuthukayo. Uma kuziwa civil ubudlelwane umthetho nomuntu, inani nokuvulwa umnikelo owodwa yezenhlalakahle sihlanganisa izintela ezifihliwe (ngokuvamile mkhuba imisebenzi ne-VAT). Uma isinxephezelo esivuna PL lwenziwa ngokwezibalo zangempela, ngesisekelo zentela yinani lezimpahla intengo emakethe isilinganiso ngosuku elilingana ngosuku lokukhokha.

Kilomlayo

Kulokhu, njengoba kushiwo ngaphambili, umnikelo owodwa social is hhayi icala uchungechunge izinkokhelo. Lezi zihlanganisa lokhu okulandelayo:

1. izinhlobo ezahlukene izinzuzo, uhlu okuyinto kulawulwa umthetho we Russian Federation (kuhlanganise sokuguga izimpesheni kanye nosizo ukukhubazeka kanye sokubeletha, omama abangabodwa, imikhaya emikhulu, njll).
2. Isinxephezelo ngoba nokubuyiselwa zikhubazeke ngokomzimba (izinkokhelo impahla ngaphansi ukukhubazeka, ezezindlu, imikhiqizo ukudla, ukuhlinzekwa kwemisebenzi).
3. Usizo lwezimali kusukela ku-Enterprise umndeni umsebenzi oshonile, izinkokhelo izisulu eziphuthumayo kanye nezinhlekelele zemvelo.
4. Ukuhlinzekwa kwezinsiza on ngesisekelo oyithandayo abantu abaphila nokukhubazeka.
5. Ukukhokhela imisebenzi zabasebenzi kubuswa inkontileka bemvelo civil.
6. Noma yimuphi isinxephezelo imali ezihlobene ekukhishweni imigomo izinkontileka kokubili umshwalense ngokuzithandela ayimpoqo (impahla kanye siqu).

Inkathi nezibalo nezinkokhelo

umnikelo Single ukuze yomshuwalense social kulawulwa umtsetfo lokhona, okungukuthi Tax Code. Ikakhulukazi, imigomo accrual nokukhokhwa kwezintela ERUs kubhekwe e Art. 240 lesi senzo normative. Njengoba isikhathi intela lokhu isibopho kwezimali ubhekwa unyaka owodwa ikhalenda, futhi umbiko emagunyeni zomphakathi komyalelo wokungabi ukubala zayo kufanele kube njalo emuva kwezinyanga ezintathu. Usayizi umnikelo owodwa yezenhlalakahle Ungase futhi kuphela esikhathini entsha.

Naphezu lesibekiwe 365 (366) izinsuku, umtsetfo lokhona akusho ukhiphe izinkokhelo kusengaphambili ECB okungenani kanye njalo ezinyangeni ezintathu. Nakuba-ke akudingekile, konke kuncike inani enqwabelene isizinda sentela.

Esimweni lapho inhlangano kwezomnotho wenza ukubhaliswa kwaso unyaka owodwa, bese ngaye ukubika isikhathi kuyoba ngasikhathi ezingu-12, futhi kuye ngangokuthi esisele ngaphambi Januwari 1st. Nokho, uma nkampani yasungulwa ngo-December ke lolu suku kuzophela elandelayo nyaka ngoba kuye.

imihlomulo yempesheni

Njengoba kushiwo ngenhla, umnikelo olulodwa nabo sikhungo sezimali nakho kwakudala isigaba ekhethekile - impesheni intela. Lokhu akusho ukuthi lezi izibopho zikhokhwa kuphela PF akukho. Ibhizinisi izinhlangano, kulesi simo, njengoba kwabanye, ekusebenziseni ubudlelwane civil kanye zomthetho neziphathimandla kwezimali, kanye, nalokhu kwesibili, yena, uye walungiselela wonke idatha ezidingekayo Pension Fund, okuyinto ilawulwa inqubo echazwe RF Tax Code.

Kulokhu, lo PF inikeza impendulo ehlukile iziphathimandla kwezimali njengoba ukwaziswa okuyimfihlo mayelana iholo ngabanye ', okuyinto equkethwe ku-akhawunti siqu. Ngakho, lo mshini control wenziwa kanye nokuxhumana phakathi izinhlangano ugunyaziwe ukwehlisa amaphesenti zokukhosela kusukela izibopho lokukhokha.

Izici sibalo emizaneni nge izinhlangano ezingokomthetho

Njengoba kushiwo ngenhla, umnikelo owodwa yezenhlalakahle njengesibopho sikanembeza kwezimali sisebenza kuphela kulabo izinhlangano okuyizinto izinkokhelo ngabanye. Kodwa yini okufanele yenziwe ukuba osomabhizinisi ngabanye abafuna unakekele ngekusasa lakho? Phela, lwahlangana intela yezenhlalakahle (Imali) - isiqinisekiso isimo ukuze uhlale okungenani imali okungenani nalapho esegugile noma ngenxa ukulahlekelwa ngokuzumayo ikhono emsebenzini.

Ukuze wenze lokhu, futhi wasungula sihloko ekhethekile 244 umsinga Tax Code. Liqukethe iqoqo izincomo osomabhizinisi ngabanye. Legal isenzo uthi ukuthi kuleli cala ukubhaliswa kwesikhungo elizijameleko, umnikazi phakathi kwezinsuku eziyisihlanu, kufanele athumele idatha emagunyeni kwezimali ukuqhutshwa abasolwa, ezizosebenza njengoba base intela ngaphansi ECB. Ngaphezu kwalokho, phakathi eenkhundleni ngumthetho wenza inkokhelo phansi, okuyinto ekupheleni kwesikhathi sokubika ezocatshangelwa iziphathimandla yentela.

intela Enobunye yezenhlalakahle (amaphrimiyamu) Ingozi

Esinye isigaba ERUs, okumele uyinaka, ngoba eyinkimbinkimbi kunazo futhi kunzima ngonyaka. Ngokuthakazelisayo, base izibopho kwezimali kukhona zonke izinkokhelo abasebenzi ibhizinisi, kungakhathaliseki obuphelele yenkonzo yabo futhi umsebenzi amafomu. Ngamanye amazwi, iholo abazisebenzayo kufanele futhi kube kuncike ECB ingozi.

Kodwa ngenkathi ochwepheshe bangase baphikise ngokuthi udaba sibalo lokhu izibopho ethile yentela kunalokho impikiswano. Njengoba umthetho ubeka ukuthi base iyona ngomholo yanoma yiziphi isisebenzi baqashwe (ngisho noma ezizimele). Lokhu kusho ukuthi noma iluphi uhlobo ukukhuthazwa, imivuzo yemvelo ngendlela impahla nakho kungaba yini isizathu esibangela inkokhelo phezu okuvela umcimbi insured ngokwayo? Kodwa umbuzo usalokhu bokukhuluma.

Tariffing izintela nomphakathi

umnikelo Enobunye yezenhlalakahle ilawulwa ngumthetho kahulumeni, okungukuthi ZRF inombolo 125 Umbuzo ukushaja practice kunalokho xaka futhi eziyinkimbinkimbi, njengoba abanye ubuchwepheshe isigaba sengozini enkulu ezingozi, isibonelo. Libuye indima ebalulekile ekutholeni okungu kwezimali kudlala basonta imisebenzi esisodwa noma esinye isigaba kwezomnotho.

Ngokuqondene bentela ngokwabo, umthetho esungulwe oda they ongalungisa ngonyaka kwikota yokuqala ka iziphathimandla kwezimali ukudlulisela isitifiketi equkethe ulwazi mayelana nebhizinisi core ibhizinisi ibhizinisi. Lokhu kuzosiza ukuba kugwenywe ukungaqondi kahle phambili sokukhokhwa ukuzibophezela mali, futhi uyonikeza iseluleko kusuka ochwepheshe abafanelekayo mayelana ECB mayelana ukukhokhiswa amaholo abasebenzi ngabanye.