Ukwahlukanisa entela. Izinhlobo entela

umthetho Russian inikeza inqwaba izintela amazinga okuhambisanayo. inqubomgomo Kuncono uhulumeni ngokuya ukwamukelwa kwabo nekusebenta ukwehlukana inqubomgomo yentela kanye nokuthuthukiswa isimiso sezomnotho kazwelonke iyonke. Uyini ukuzimisela ezithile namagugu abo? Yini kungaba izizathu Ukwahlukaniswa entela?

Uyini isilinganiso sentela?

Ake ukutadisha izici zalesi simo, njengoba kwesilinganiso sentela. Leli gama ngokuvamile libhekisela ekubalweni esekelwe okuhambisanayo base iyunithi yokulinganisa uhlobo oluthile ukungcola isabelomali. entela Isikhundla anesizotha eyenziwa ngumuntu per cent. Ngokwesibonelo, yengeniso sentela eRussia 13%, i-VAT - 18%.

Kwezinye izimo, le sibalo okuhambisanayo kunqunywa nezinombolo ledesimali. Ukuze kwentela yengeniso ne-VAT ukuba 0.13 futhi 0.18 ngokulandelana. Umthetho ingaphinda wanakekela isilinganiso sentela 0 (zero) I-bentela Russian. Lokhu kungabonakala nasemkhakheni ngesibonelo iqanda ukubaluleka VAT izinkampani ezisebenza ngaphansi lula uhlelo intela. Ngokulandelayo, sicabanga lesi sici kabanzi.

izinhlobo kubhejwa

Ake sibone ukuthi yini kukhona izinhlobo ezinkulu entela. Izwe isayensi kwezomnotho, kukhona inani elikhulu izindlela kwencazelo izinkomba ezifanele.

Esinye sezizathu ezijwayeleke kakhulu ekulinganisweni lentela - degree of osindayo lokukhokha komunye oyedwa. Njengengxenye yalolu ukusebenza kungenzeka umbandela:

• isizinda (Ngaleli zinga, engahileli kokubalula lokukhokha komunye oyedwa kunobe ngusiphi sigaba ethile ukuze isicelo ekukhokheni nezinye izintandokazi);
• encishisiwe (lokhu izinyathelo ukuthi bazimisele, esikhundleni salokho, kuncike oyithandayo noma ukufaneleka isimo wentela izintandokazi phansi zero kwentela);
• anda (lolu hlobo amazinga basikisela ukuthi umsebenzi lokukhokha komunye oyedwa sika libhekene izimpawu sokupha isimo ilungelo lokukhokhisa kuye intela eyengeziwe).

Esinye isizathu sokuba ngezigaba kukhombisa - indlela yokusungulwa yabo. Ngakho, kwesilinganiso sentela kungaba:

• ngokuphelele (ucabange ukuthi ubuningi iqoqo kunqunywa ngayinye amayunithi ukuhlolwa amagugu fixed);
• isihlobo (inani yabo ngqo wakhona iyunithi intela).

Uma sikhuluma uhlelo intela ye Russian Federation, singakwazi ukuhlukanisa nsuku for ngezigaba amazinga njengoba ngezigaba yentela lohlobo federal, zesifunda noma zendawo. Ngakho, iyohluka yomthetho ukwamukelwa izinkomba ezifanele. Ukuze federal yentela amazinga kunqunywa zikahulumeni eliphakeme, ngokuba lesifunda - tetakhiwo letifanelekile ezingeni RF izifundo, bendawo - izikhungo kamasipala.

Basic entela eRussia

Funda eziyisisekelo entela asethwe yi-Tax Code. Phakathi lwezinhlobo ezivame kakhulu kwezintela isabelomali Russian:

• siqu kwentela engenayo;
• I-nzuzo;
• VAT;
• kwembuyiseo (inzuzo) kwi sts;
• UTII;
• intela imoto;
• impahla wenzuzo yezinhlangano;
• intela izakhamuzi;
• wentela yomhlaba.

Sizokwenza ukufunda imininingwane yabo ethize.

PIT

I izilinganiso zentela nentela yengeniso noma kwentela yengeniso eRussia - 13% abahlali isiRashiya, 30% - abantu abangenayo isimo esinjalo. Lokunquma ngawo payers basonta isigaba sokuqala - ekutholeni eRussia omningi walo kwezinsuku zomnyaka. Akunandaba ukuthi umuntu isakhamuzi Russian Federation he is ngumuntu wakwelinye izwe.

kwentela yengeniso eRussia ekhokhwa kusuka ezihlukahlukene imali ukuthi umuntu uthola: kwabasebenzi, inkontileka imisebenzi kanye nezinsizakalo, ukuthengiswa kwempahla, njll engavamile waleli qoqo ukuthi agibele amahhashi ngokumelene ukudonswa kwezintela ezihlukahlukene - kwezenhlalo, impahla, standard ... Okungukuthi, isakhamuzi liyakukhokha kuphindwe kwentela yengeniso, kungenzeka ukunciphisa imali ezifanele engabelwe isizathu esizwakalayo.

PIT isilinganiso, esekelwe ngezizathu for ngezigaba, thina kuchaziwe ngenhla, angahlukaniswa isizinda kanye isihlobo. Nokho, uma yomkhokhi ayinakho yokuhlala RF ke kungase kahle labizwa ngokuthi yanda, kusukela lingakanani luyanda izikhathi ezingaphezu kuka-2.

kwentela engenayo Corporate

Intela esikhokhelwayo, amabhizinisi ikakhulu ezinkulu nge turnovers ezinkulu. amabhizinisi amancane naphakathi nendawo ozama ukusebenza ukusebenza sts. On ukuqoqwa kwesilinganiso sentela ngo-2015 ngu-20% ngoba zonke izinhlobo amabhizinisi engenayo. Umthetho alisho iyiphi izinzuzo yezinhlangano ziyadingeka ukwenza izinkokhelo ezifanele isabelomali, njengoba endabeni yokukhokha intela yengeniso for nezigaba ezithile bentela.

On the ngezizathu amazinga ngezigaba ukuthi sesiyabazi ngenhla, lowo isethelwe intela engenayo, singasho sithi isigaba base futhi isihlobo.

VAT

Izinga value added tax, VAT, eRussia - 18%. Ngesikhathi esifanayo pay akugcinanga lapho. Emafemini ezisebenza lula intela uhlelo, isilinganiso sentela isethelwe 0 maqondana VAT. Phakathi lokhu futhi ukuqoqwa kwentela yengeniso, ungakwazi ukudweba Isifaniso ezithile - umthetho sihlinzekela ezihlukahlukene izizathu ezibanjwayo kulesi sibalo kanye nokukhokhwa VAT izinhlangano.

Amanani ye-VAT angahlukaniswa isihlobo kanye isizinda.

Izintela USN

Esenziwe Lula Tax System, noma sts - ngeqiniso elithakazelisayo. Lolu hlobo izimali zenzelwe ukunciphisa kakhulu umthwalo wentela yamabhizinisi, kubalulekile ikakhulukazi ekuqaleni abantu abadala. Empeleni, ingasetshenziswa kuphela lezo zinhlangano kabani inzuzo incane -. 60 mln deda. ngonyaka. umthetho Russian kuchazwe 2 izinhlobo kubhejwa ngokuba lula uhlelo intela: ukuqoqwa zentela ejwayelekile ibhizinisi - 6%, ngesikhathi nezimali ezivela inzuzo - 15%. Usomabhizinisi ekhetha omunye ezifundeni ezimbili nahulumende.

Ukuze amabhizinisi ezisebenza ngaphansi lula uhlelo intela, njengoba sibonile ngenhla, isethelwe 0 sentela VAT. Nokho, le nkampani ingakwazi ukukhiqiza imibhalo esenziwa okuyinto angahle abe kuncike ukukhokhwa kwemali efanele. Value-added tax akunakubangelwa eziyisisekelo futhi isihlobo.

Amanani isethelwe sts, singasho sithi encishisiwe (efakiwe esikhundleni naleyo esichaziwe kwentela engenayo) kanye isihlobo. Kodwa ezinye abameli namanje bavame zokuhlukanisa kubo njengoba base, njengoba imali ezifanele ezihlobene wodwana.

USN kanye nezimali ukuze izimali kuhulumeni ukuthola SP

Kuyoba usizo ukufunda ukuhlanganisa phakathi USN kanye nezimali ezikhwameni somphakathi - FIU futhi FFOMS ukuthi ukhokhele ngokwabo osomabhizinisi ngabanye. Lezi izinkokhelo FE kwenziwe kungakhathaliseki banayo imali noma cha. Ngakho-ke, uhlobo ezifanele intela kungenzeka kwenziwe isibaluli isigaba ngokuphelele, njengoba value abo esinqunyiwe (kunqunywa ngonyaka). Ngokwesibonelo, ngo-2015, inani okuhambisanayo imayelana ayizinkulungwane 22. Hlikihla. I engavamile we isiqondiso umthetho ekukhokheni izimali izimali zoMbuso ukuba kulezi izinkokhelo offset ngokugcwele ngokumelene nokukhokhwa IP USN izintela. Eqinisweni, amafomu 0 sentela ukuze USN. Lesi sici ewusizo kuyinto ukuhlolwa omuhle kakhulu phakathi kosomabhizinisi Russian.

UTII

Ezinye izinkampani ezisebenza eRussia uncamela asebenza ngaphakathi umbuso UTII (intela olulodwa imali kwabalelwa). Izinga ngaphansi lolu hlobo lwezimali ezikhokhwayo lumiswa umthetho kahulumeni, manje 15%. Kodwa ngaphandle kwakhe ku-formula kuhlaziywa lokhu base yentela zisetshenziswa ezithela, ukusebenza ngokomzimba, kanye izici - K1 kanye K2. Yiziphi imininingwane isiqondiso wezomthetho leli qoqo? isivuno Basic, ukusebenza komzimba nokuphakama Coefficient kuqala isethwe ku imithetho yamazwe, kwesibili - kule lesifunda. ibhizinisi umsebenzi UTII imodi kusho ukuthi okhokha imali eqondile yokuhlala athumele isabelomali kungakhathaliseki iholo. ngaleyo ndlela Izinga le ntela iphathelene ngokuphelele futhi kwegciwane.

intela imoto

Izithakazelo intela ezokuthutha eziphathelene isigaba lesifunda. Bet on ke kungaba azimisele esekelwe ezahlukahlukene: unyaka umkhiqizo imoto noma ezinye imoto, injini okukhipha, umthamo, ebhekisela isigaba esisodwa noma esinye. Okwazekayo, ezinye izinkomba ezifanele umthetho ezindaweni ezahlukene ingahluka kakhulu. Ngokwesibonelo, izimoto ukuthi babe izinjini ngamandla kuze 100 amahhashi, intela imoto iqoqo izinga kungaba ruble 1 kuya 25. ilitha. a. Nokho, izibalo embuzweni, zingancishiswa noma kukhuphuke ngo neziphathimandla yezihloko Russian Federation e hhayi izikhathi 10 ezingaphezu kuka izinombolo ezilotshwe Tax Code.

Ezokuthutha sentela kungenziwa labizwa ngokuthi isihlobo kanye isizinda. Kodwa umthetho nezizathu okuholela ezimweni ezithile ukuze uhlukanise izinhlobo ezithile izinkomba ezifanele ku ukuqoqwa njengenhlangano ukwanda noma ukunciphisa.

intela Impahla yezinhlangano

Intela ku impahla wamabhizinisi libhekwa njengoba lesifunda. Kusho ukuthini? Okokuqala, intela yempahla izinga eqondiswa ezingeni imithetho WaseRussia. Nokho, e-Tax Code kuchazwe umkhawulo yayo ingamaphesenti - 2.2%. intela Impahla ikhokhelwa: izinhlangano Russian (uma ephethwe nezimpahla ezithathekayo, awanakususwa kunakwe kwi-balance sheet), izinkampani zakwamanye amazwe (nge ingcebo ubunikazi).

Uma siqhathanisa iqoqo idatha kanye izinhlobo nokubika of entela kunqunywa kithi ekuqaleni kwalesi sihloko, singakwazi ahlukanisa sibalo okuhambisanayo njengoba isihlobo kanye isizinda.

intela izakhamuzi

Isidingo intela impahla eyasungulwa umthetho we Russian Federation, futhi maqondana izakhamuzi. Lesi sibopho ngokukhethekile kumelwe uhambisane abanikazi zokuhlala, amakamelo kanye nezindlu. Isilinganiso sentela ku ingcebo izakhamuzi esabekwa iziphathimandla zikamasipala - in the ezahlukene 0.1-0.3% yenani cadastral komhiaba.

Kulokhu, kuze 2019 ku-formula ukubala izinkokhelo okuhambisanayo kukhona osetshenziswayo ukunciphisa izinto ukuthi lula izakhamuzi ukuzivumelanisa lokhu umthwalo wentela. Futhi, yokunquma inani impahla izintela izakhamuzi ezibanjwayo asetshenziswa ngendlela ukwehlisa endaweni izindlu inani elithile square metres nokwehlisa ezilinganiselwe ka cadastral ukubaluleka kwayo.

Ngokuhambisana umklomelo ngezigaba amazinga zethu intela izakhamuzi akunakubangelwa kwesihlobo abese base. iqoqo Okubukwe libhekwa njengoba lendawo. Ukuze lesi sigaba naye ungowasendaweni wentela yomhlaba. Tadisha ngokucacile yayo.

intela kusezweni

Njengoba kwaba njalo endabeni ka intela izakhamuzi, amazinga maqondana yokufuna ezilotshwe iziqondiso kamasipala. Inani labo alikwazi ukudlula 1.5%, esimweni sezwe: asetshenziswa kwezolimo, ukwakhiwa kwezindlu, kanye iziza nezasemalokishini ingadi. Ukuze uthole ezinye izigaba ezweni umkhawulo ukubaluleka inkomba - 0.3%.

Amathenda zicatshangelwa iqoqo akunakubangelwa kwesihlobo abese base. Isibalo 0.3%, abanye abameli ubheke isinyathelo-phansi.

Izinguquko emithethweni intela ngo-2015

Ngakho, ezihlukahlukene zezimali kanye elihambisana entela evunyiwe eRussia. 2015 libhekene nomsebenzi abalulekile sivumele isishaya-mthetho-aspect zokulungisa lezi nemingcele - ezinye ezingeni ukulawulwa nezibopho abakhokhi bentela ukuthi isimo.

Mhlawumbe izinguquko eziphawulekayo kakhulu emithethweni intela baye ukhathazekile yempahla, okumele remitted kwizakhamuzi isimo. Ngenhla sibonile ukuthi lolu hlobo intela ibalwa okusekelwe ukubaluleka cadastral komhiaba. Kodwa kuze kube yilapho 2015 ukuqoqwa ukubaluleka kunqunywa inani yokusungula, okuyimali ngokujwayelekile ephansi kakhulu.

eshintshashintsha ngokuphawulekayo futhi agcwele intela ezokuthutha. Iqiniso lokuthi e-2015 ukuqoqwa esihambisanayo izimoto okunethezeka (kusukela 3 mln. Hlikihla. Futhi ngenhla) ibalwa nokusetshenziswa ukhulisa izici. Ngakho, unyaka kakhulu ngilunge esihambelanayo sentela - 2015. Motor intela imoto abanikazi izimoto ezibizayo uzokhokha ngaphansi nenqubo ezibophayo kakhulu.