Ukulinganisela intela. Kuhanjiswa kwemphahla ngaphesheya komngcele

Kusukela Customs Service of the Russian Federation enikeziwe ingxenye enkulu amaresidi sezimali bengena isabelomali sikahulumeni, uhulumeni uzama ukulawula ukugujwa kokuthwasa washaya imithetho neziqondiso igunya bonke abahlanganyeli yomsebenzi wezomnotho angaphandle, futhi kubandakanya ukubala nokukhokhwa kwezintela nentela yokungenisa ngayinye. Konke lokhu kubangela isidingo nakho sina nolwazi olukhethekile emkhakheni ekulawulweni kweminyele wonke umuntu uya ukuze bawele umngcele ukuze izimpahla ezithile.

The main idokhumenti zokulawula, owawuthi amanani ngokomthetho wamasiko izinkokhelo - iyona Customs Ikhodi Customs Union, lapho isigaba yesibili ngokuphelele ezinikele lesi sihloko.

Izinhlobo ezinkulu

Ngokuyinhloko-ke Kuyaphawuleka ukuthi kukhona amaqembu amabili eyinhloko izinkokhelo - kanye nokuthekelisa namazwe angaphandle. Ngamunye wabo kuhilela nezidingo ezahlukene futhi, ngokufanelekile, amazinga nentela.

amazwe

Ngokusho wamanje TC TC masiko izinkokhelo zihlanganisa:

• Ngenisa imisebenzi. Kuyinto yokukhokha ayimpoqo, okuzothathwa icala iziphathimandla amasiko uma kususwa noma yiziphi izimpahla umngcele.
• VAT. Mina kumele uthweswe icala izama ukungenisa izimpahla ku-Customs Union. Kuyinto intela engaqondile, ukukhokhwa okuyinto ezilungisiwe hhayi kuphela imoto, kodwa futhi umthetho wentela lamazwe ngamanye.
• Excises. Uzikhokhele iyiphi imikhiqizo yokungenisa lezimpahla kuya TC. Kuyinto intela engaqondile futhi ngokomthetho ngendlela efanayo njengoba VAT.
• Customs imisebenzi. izinkokhelo Kuyisibopho ukuba icala emagunyeni afanele kubulawa imisebenzi ephathelene ukukhululwa kwezimpahla ensimini, kanye nokugcinwa yabo, noma yimuphi omunye izenzo TK ezithile noma imithetho esebenzayo kwamanye amazwe, CU. Uhlu ephelele yezenzo ukuthi kungaba isisekelo izinga kunikezwa intela, okwamanje ivulekile, okungukuthi, kungaba aphelele, esekelwe yamanje CC CU. Futhi, kungaba umphelelisi, kusukela yimuphi izenzo ethile wezomthetho ngabanye CU Amaphathi.

ukuthekelisa

Phakathi naleli qembu kuyafaneleka yini ngamaphuzu alandelayo lapho nentela amiswa:

• Export komsebenzi. Leli gama hhayi kuphela kukhonjisiwe izenzo ngokomthetho eRussia, kodwa wachaza imithetho ncamashi TS. Chaza-ke by Isifaniso nge ekukhokhweni yokungenisa.
• Customs imisebenzi. ngale nkokhelo ayikwazi ukudlula izindleko silinganisiwe izindleko emagunyeni afanele e yenze isenzo isenzo maqondana okuyinto imali isethi. Uma lo mthetho akuyona ihlonishwe, bese kwesokudla lokukhokha komunye oyedwa sika ukubhala isicelo ukubuya lemali, okwakubekelwa ngokungafanele ikhokhwe, kanye nanoma yimuphi omunye izimali. Into kuphela ukuthi uzinake wena: isicelo kumele kube ubuningi iminyaka emithathu ngemva kwalokhu yokukhokha eseyenziwe.

izintandokazi

Ezahlukene tariff izintandokazi ingasetshenziswa maqondana izimpahla ezithile noma amazwe ukuthi basuke amazwe kusuka kwamanye amazwe ensimini ka-Customs Union. Uma ekhiqizwa emazweni angaphandle kusuka eRussia, kulesi simo, isicelo sabo hhayi ukuba ukhule.

Ngokuhambisana nomthetho wamanje kulolu hlu kuhlanganisa lokhu okulandelayo:

• Uhlu amazwe asathuthuka, lapho zamukelwa yi izintandokazi imoto yomsebenzisi.
• Uhlu amazwe okungenani athuthukile, okuyinto kuthiwa ezamukelwe ngu izintandokazi imoto yomsebenzisi.
• Uhlu kwemikhiqizo evela ngaphandle nangaphakathi lamazwe ukungenisa, futhi maqondana esihlinzeka ukunikezwa tariff izintandokazi.

Umsuka izimpahla kunqunywa ngokuhambisana evunywe Isivumelwano phakathi ohulumeni Belarus, Kazakhstan neRussia ngo-2008.

Yini odinga ukuyazi?

Uma ungacabangi zokuthumela impahla ezivela eRussia, base ngesilinganiso intela kuyinto ukubaluleka livikeleke ETT samanje, futhi isetshenziselwa noma yiziphi izimpahla 130 esigayweni, okuyinto Russia ungaphakathi umbuso elihle kunawo ngomqondo ezombangazwe nezentengiselwano. ngaleyo ndlela Izinga ngoba preference 75% kwegciwane ETT osebenza ku imikhiqizo okuyinto akhiqizwa ahlukene 103. Qedela ukungabi khona komsebenzi enikeziwe ukuze uthole uhlu ezithile izimpahla okukhethekile, okuyinto uyiswa endaweni Russian Federation lamazwe 49 kufakwe ohlwini temave latfutfuke.

Umkhawulo izinga okungenzeka 200% we eziyisisekelo namasiko tariff, futhi isetshenziswa maqondana nezimpahla walabo uthi ngalo eRussia alikho imodi NLR, noma uma umkhiqizo ine imvelaphi engaziwa.

Umtsetfo lokhona libuye lithi amazwe lelo, kanye Russia ukwakha ukuhweba endaweni khulula, akufanele ikhokhwe yokungenisa emsebenzini, uma uya athwale izimpahla zabo ensimini WaseRussia, futhi kwezinye izimo, yezinhlobo ezithile ezidayiswayo tariff ezithile quota setha .

Ngaphansi quota tariff kuhlinzekelwe ukulungisa elithile yokungenisa Russia ezihlukahlukene imikhiqizo yezolimo evela emazweni wesithathu. Uma isethwe umkhiqizo othize kwezohwebo, lapho phansi ukungena ikhokhwe yokungenisa emsebenzini, kodwa wabonisa okulinganiselwe kuphela kwalo mkhiqizo, okungaba matasa ngalesi intengo.

Kuleli zwe, ngubani zifakwe khulula ukuhweba zone, akudingeki elikhulu noma ikhono iqondise izinyathelo ezithathiwe maqondana abeke imisebenzi kanye nezinye izinyathelo wesi namanye amazwe namazwe lwesithathu.

quota

Imisebenzi ye- amasiko iziphathimandla ukunikeza ukuhlonza lapho sizama ukungenisa imikhiqizo enjalo lapho quota tariff asethwe. Ngamandla abo, bajwayele njengoba isilinganiso lokulawula yokungenisa Russia ezihlukahlukene imikhiqizo yezolimo ukhiqizwa emazweni wesithathu, futhi iphathwa kuphela isikhathi esithile, uhlehlise uhlu izimpahla evunywe Commission of the Customs Union noma uhulumeni waseRussia.

Quotas ingachazwa maqondana izinto ezithile izimpahla kokubili value futhi ivolumu. Ngemva kwalokho, basuke kwabelwa bonke ababambe iqhaza angaphandle imisebenzi yokuhweba TS kanye Russian Federation, futhi ngemva kwalokho, uma kunesidingo, kungabuye wabelane phakathi kwamazwe lwesithathu. Ukusatshalaliswa okungenhla quota amavolumu phakathi nabo bonke ababambe iqhaza ngokulingana RF VEZH esetshenziswa quota noma esekelwe uhlelo yokuncintisana.

Umtsetfo lokhona olawula imisebenzi eyisisekelo amasiko iziphathimandla, esishoyo ukuthi ukuthekelisa tariff izinga quota zinqunywa kuhambisana yokungenisa. Basuke ezibekwe ngenkathi ecacisiwe ngokucacile isikhathi maqondana uhlu ezithile imikhiqizo kanye nenani ethize, ukuhlinzeka i-sehliselwe. Ngokwethulwa lezi zinzuzo Government of the Russian Federation amazinga wamasiko ukuthekelisa imisebenzi ziyancipha, futhi ngokuvamile ezithathwe mayelana nemithombo ehlukahlukene zemvelo, ezifana hydrocarbon, ukhuni nemikhiqizo.

Kuyaphawuleka yokuthi izinzuzo ehlukahlukene okukhethwayo okuphathelene ekukhokheni izimali angeke zisebenze isinxephezelo, noma ekhethekile anti-ulahla njengoba izinhlobo ezikhethekile azisebenzi kubo.

izinzuzo

Ngokungafani izintandokazi awaniketi umlingisi ngezifiso futhi wasebenzisa kungakhathaliseki ukuthi iyiphi ezweni elithile ekhiqizwa imikhiqizo izothandwa. Imali ekhokhelwa izintandokazi bangafaka isicelo izimpahla amazwe noma sinciphise amazinga imisebenzi namasiko ukuthekelisa, futhi umbuzo ngokungananazi yabo libhekisela ngokugcina imoto kungakhathaliseki lapho amaqembu athile izimpahla kusetshenziswe.

Amanani kanye nendlela

Ukuze ukwazi ukubona ngokunembile lemali yokukhokha, udinga ubuyekeze nolwazi olunembile ngalokhu okulandelayo:

• Kunikeziwe base amazinga imisebenzi namasiko, izintela, i-VAT kanye nemisebenzi mkhuba ezimpahleni oluhamba emngceleni, ngokuhambisana ikhodi elicacisiwe lezimpahla zalo ngesilwane esifuywayo yomsebenzi wezomnotho angaphandle.
• Njengoba ekhethekile izinga umsebenzi: anti-okulahlwa, ngezikhathi ezithile zonyaka, isinxephezelo, okukhethekile, okukhethekile, ukuphepha, quota ezinhlotsheni ezithile izimpahla umngcele.
• Yiziphi izindlela futhi izimiso elawula ukukhishwa kanye nokuthekelisa namazwe angaphandle amasiko ukubaluleka izimpahla ezehlukene.
• Yini esetshenziswa ukubala ifomula, esichaza amazinga imisebenzi namasiko, kanye namanani Imininingwane esakhokhwa izimali.
• Izici esebenza zokulawula nohlaka olubhekele, owawuthi ukuqaliswa amaphuzu ngenhla.

amanani izimali

imisebenzi Ngenisa, okuyinto abeke amasiko eMoscow kanye neminye imigwamanda efanayo evunyiwe ngokuhambisana izinqumo weBhodi ECE, kodwa ukuthekelisa angasethwa kuphela nguhulumeni. Lo mqeqeshi owake wapheka ingabalwa esekelwe CET - ezikhethekile egumbini amazinga, okwakwenzelwa kulo ukungenisa imisebenzi maqondana imikhiqizo amazwe endaweni ka-CU kusuka kunoma yiliphi izwe lesithathu. Le khodi ubizwa systematized ngokuvumelana ngokugcwele HS EEC, ngemva kwalokho-ke kakade isebenzisa amasiko eMoscow kanye nezinye izitho.

Ukunqunywa imisebenzi ukuthekelisa Kwenziwa ngokuhambisana amazinga evunywe Lesinqumo LoMkhandlu Uhulumeni Russian №754 kusukela 30.02.13. Lonke inani izimali kuncike amazinga kanye inani izimpahla.

izinhlobo kubhejwa

Ngokuhambisana nomthetho wamanje imele izinhlobo ezintathu eziyinhloko, okungabandakanya imisebenzi ukungenisa noma ukuthekelisa - ethize, isikhangiso valorem futhi kuhlanganiswe. Ngokusekelwe lokhu, kakade ekhethiwe indlela ethize kubalwa imisebenzi sokugcina.

ethize

It ingafakwa kumadola noma Euro maqondana ivolumu ethize, isisindo, isikhala noma inani eliphelele lezimpahla. Ngamanye amazwi, kulesi simo izindleko imisebenzi kunqunywa ngokuvumelana nezici zabo ezingokomzimba umkhiqizo, kanye nohlu kulezi zici ivuliwe njalo.

Ifomula esetshenziswa ukubala duty, imi kanje: STP = SPhKVhFH lapho:

• STP - isamba intela.
• SP - izinga per unit ukubala, obonakaliswe izimali zakwamanye amazwe.
• Hf - Yebo ekhethiwe currency angaphandle, eyasungulwa Central Bank of Russia ngesikhathi sokubhalisa kusukela ngelanga lesimemezelo.

isikhangiso valorem

Customs imisebenzi eRussia kuhilela ukusetshenziswa isikhangiso valorem njengoba amaphesenti eshiwo ukuze izindleko zokukhiqiza, futhi ingahluka kanye nokuthekelisa namazwe angaphandle.

Inani ukuthekelisa okwamanje kunqunywa isinqumo samanje Uhulumeni Russian №191, owawuthi ichaza imithetho eyisisekelo sokunquma amasiko Imininingwane ukubaluleka imikhiqizo, ukuthumela kwenye indawo ngaphandle Russian Federation.

Ngenisa izindleko asethwe ngokuhambisana nezindlela ezihlukahlukene eziyisithupha evezwe Isivumelwano oshiwo ngenhla ka 2008, okuyinto kunqunywa amasiko inani lepahla ethwele badabula leyo ndawo imoto, kanye esahlukweni 8 CC CU.

isikhangiso valorem izinga ibalwa ifomula imisebenzi elandelayo ku izimpahla:

STP = SPhTS lapho:

• STP - isamba intela.
• JV - Izinga setha ebophekile.
• TC - yokugcina amasiko inani lepahla.

kuhlanganiswe

Njengoba leli gama lisikisela, ukukhokhwa imisebenzi namasiko ngesilinganiso kuhlanganiswe inikeza inhlanganisela ezinqubweni ezimbili abacabanga ukuthi kushiwo ngenhla. Okungukuthi isikhangiso valorem kulinganisela ungeze inani elithile esinqunyiwe ke umkhawulo ubuncane isethwe.

izinhlobo ezikhethekile

Izimali ezinjalo angase akhokhiswe imizimba ezahlukene emazweni Customs Union, kungakhathalekile lizinga kule duty. Lezi zihlanganisa lokhu okulandelayo:

• Special. Ziyakwazi ngaphezu isimiso futhi zenzelwe ukuvikela emakethe lezimpahla kusukela ukungeniswa ngokweqile. Isimiso esiyisisekelo imfanelo ezinje kuhilela ukuthola izinga ukwanda oluthile imikhiqizo ngokuziqhathanisa ejwayelekile.
• Anti-ulahla. Isetshenziswa ukuletha izindleko imikhiqizo amazwe abe sezingeni labo elisungulwe zenarha ethumelako. Lezi zimali zisetshenziselwa kuphela uma umehluko kuyinto ukonakaliswa production ezifuywayo imikhiqizo efanayo.
• Isinxephezelo. Ingabe icala ngaphezu standard ukuze kuncishiswe ukuncintisana imikhiqizo ehlukahlukene amazwe, okuyinto uzobe ithengiswe emakethe kazwelonke.
• Kwesizini. umthetho yamanje uyazicabangela imisebenzi enjalo yiSigaba 6 yoMthetho "Ngo Customs Imali ekhokhelwa", okusho uthi kuzojovwa isikhathi esingeqile ezinyangeni eziyisithupha futhi kushintshwe ukuze kuqinisekiswe ukulawula ukusebenza imikhiqizo kwamanye amazwe. Uhlu ingqikithi yezimpahla, kanye amazinga ezithile imisebenzi eyenziwa ngezinkathi ezithile zonyaka kuwo, ukubala ifomula kanye yokukhokha bavunyelwa kuphela nguhulumeni. Isici nobuntu misebenzi ukuthi bajwayele esikhundleni amazinga eyasungulwa ETT.

Umtsetfo lokhona futhi ukhuluma ngani imisebenzi ehlangene inkinga yokusetshenziswa yabo, kuthi uma sebelapho kuzokuya ngesiko iqiniso elilodwa elishiwo: ukungeniswa okubangela umonakalo noma usongo izinhlobo ukulimala elilodwa noma kwenye wemboni yomnotho kazwelonke, okuyinto selitholakele ngokuhamba uphenyo ekhethekile. Compensatory, noma ekhethekile imisebenzi anti-okulahlwa cha bekezelela maqondana nentela, kanye efakiwe ngokuhambisana izinqumo weBhodi ECE.

Uma umuntu ngazama ukuphatha isikhwama emngceleni izimpahla ezithile akusho afeze inkokhelo isinxephezelo, duty zokuzivikela futhi anti-okulahlwa, ukuthi uncika imithwalo yemfanelo yokuqondisa. Kuyaphawuleka ukuthi umsinga ukulamula umbango umkhuba has izibonelo eziningi, lapho abameleli ezizimele bakwazi ukunqoba impikiswano ephathelene yiqiniso kwalesi ukufakwa ezithile izinyathelo anti-okulahlwa maqondana nezimpahla zabo.

Ukuhlaziya umtsetfo lokhona kanye nezici zayo, ngeke dluzula isiphi imithetho ngenxa yokungazi kwezici ezithile, futhi uma kunesidingo, kube kalula akwazi ukulwela amalungelo azo emsebenzini noma ezinkantolo.