A, no te e hoatu takoha me utu o nga kaupapa RF ki pānga me ka mutu ki te tīariari?

takoto te tukanga mō te whakatū, whakarerekētanga me te whakakorenga o takoha me utu e te okana teitei o te mana māngai o te whenua. Ture mō te tātai utu me utu tuhia i roto i te Waehere Tax. Te faataa hoki te Code nga ariā taketake me ngā e kua pā ana ki te pūnaha o takoha me utu i roto i te Russian Federation. A feruri i te mea matua i roto i te tuhinga.

āhuatanga General o te pūnaha tāke

Kei te hoatu te reira i roto i Sec. 2 NC. Ko te pūnaha o takoha me utu i roto i te Russian Federation ko te huinga o utu obligatory, e kua utaina ki runga ki te whenua i etahi tikanga. E hanga takoha e rua e te hinonga ture me tangata. Tāke Ko te utu, takitahi, me te utu whakahauanga puritia ki takitahi me ngā rōpū i roto i te puka o te taumahi o moni no ki a ratou i te matau o te whakahaere operative, mana ranei te whakahaere ōhanga. E whakamahia ana ēnei takoha ki te moni i te mahi o nga pūtahi o te kaha. Ka rite ki te kohinga o mahi utu whakahauanga whakatupato e te ki te tangata me pakihi ki te whakarato i te kōmihana ki te whakaaro ki o ratou mahi ture mana e te mana. I roto i te rārangi o ngā ratonga, tua atu i ëtahi, ngā te kai o tetahi o nga tika me te tuku o raihana (tukua).

Concept me ngā momo o takoha me utu i roto i te Russian Federation

E whakaratohia ana utu tārewa anake i roto i runga i te tikanga o te Code Tax. Kua whakapumautia utu Federal me takoha puta noa i te whenua, te kore te kore whakaritea ture. E kiia ratou ki nga pūtea o ngā taumata rerekē. Kua whakapumautia e te Federation Russian nga takoha me utu e whai ake nei:

1. Fully tomo ki te pūtea kāwanatanga. Hei tauira, Takahanga.
2. wahi pai ture. Ko te pūnaha o takoha me utu i roto i te Russian Federation whakarato mo te tohatoha anō o te moni whiwhi i te kaiutu ki te pūtea kāwanatanga ki te pūtea o te tahi atu taumata. Ēnei ngā takoha Ekisia, tāke whiwhinga moni whaiaro, deductions i hua, a na i runga i.
3. A, ka te whakaaro o haere mai ki turanga. E kiia ēnei utu ki te pūtea kāwanatanga.

E whakarōpūtia tahi Takoha me utu i roto i te Russian Federation i roto i te rārangi:

1. Takahanga.
2. Tāke i runga i te kohuke tangohanga.
3. Excises.
4. tāke Water.
5. UST.
6. Utu mō te whakamahi o te kararehe, me ngā rauemi koiora wai.
7. Poka.
8. Tāke i runga i hua o hinonga.
9. ohipa Stamp.

kia te Waehere whakarato mō tikanga whakahaere motuhake i roto i nei tangohia takoha kore e i tabulahia i roto i te Waehere Tax.

āhuatanga nui

Ko te pānga o meatanga o ture tāke e kore he iti i roto i te nuinga o te wā i roto i te wa. Heoi, etahi tuhinga i te rā paunga motuhake. Wā kia kia hou tikanga o te Code me ētahi atu tikanga, fakatonutonu, tāpiri. Me kï reira e, i roto i te runga i te Art. 3 o te ture Federal faatere i te ture o te tāpaetanga mō te kōrero tūmatanui e kore e taea e kawea take e pā ana ki te whakatū, whakakorenga, utu huringa me te whakaaro tāke e hānga ana. tikanga o tēnei e i te mara o te taake rāhuitia te ki te whakamahi i te huarahi o te manapori tika.

te mau parau tumu taake

kohinga Hāngai o te aufau tāke huihuinga ranei mua nga ngā tukanga tuitui, me te karapīpiti e rua-ture: te whakatü me te whakahaere. stipulate ratou te taea ture o te tuku o moni i runga i nga tikanga o te Code Tax. Te whakatū i tētahi tāke te tikanga whakaaetanga o te tuhinga normative, e ine te utu whakahauanga motuhake. Tenei tukanga Ko te ahua o te meka hanga deductions ture. āhei te reira ki a koe te whakatau i te āhua me te rohe utu (takoha me utu o nga kaupapa RF). Tomo nga utu rohe i runga i te pūtake o Federal ture me tikanga whāngai e te kāwanatanga rohe.

huānga matua

Me kï reira e ki whakapumautia e kore e te tāke tikanga ki te karanga i te reira. I roto i te deductions tukanga e hiahiatia ana huānga ki kia takoto. Ko ētahi o ēnei, i roto i ngā, ngā:

• whakahe;
• auau;
• wā;
• ture me ngā o utu, me te pera i runga i.

waewae tuarua

He tāke te tikanga whakaaetanga o te tuhinga normative, e whakau ana te titauraa hāngai ki te kawe i roto i tona utu. Ki mau i taea te kawea i roto i te whakataunga motuhake, kua reira ki te kia takoto. Tenei te tikanga e te tinana māngai whakarato mo te tuku moni, karanga āhuatanga o taake. I muri i taua tautuhi ana nga herenga o te aufau ki te kawe i roto i deductions whakahauanga. Ko arotakengia nga kaupae tohutohu i roto i te Art. 1 ko NK 2.

Mutunga o kawenga

E whakarato ana te Waehere Tāke mo te whakakāhoretanga o te tāke. Ko reira he whakamutunga o tohutohutia me tona whakarerenga i te hōkai o te tāketanga. E whakamana ana ēnei mahi i roto i runga i te tikanga whāngai e te tinana māngai. kia hoki kia herenga i runga i te paunga o te tuhinga i te mea i tomo (ki te i te rāhuitanga tika te whakamutunga) whakakāhoretanga o te tāke.

utu Local

E whakaurua Takoha me utu o nga kaupapa RF i raro i etahi tikanga:

1. Utu whakaratohia hoki i roto i te Waehere Tax.
2. Tautuhia te āhuatanga e hiahiatia katoa o taake.

ka Utu raro ki deductions mo te rohe katoa o te whenua e takoto na te tinana māngai. Te pene hāngai NK whakaritea huānga marutuna ahuru motuhake i whakaritea. E whakaurua Takoha me utu o nga kaupapa RF i roto i te 2 ngā wāhanga:

1. I roto i te wā tuatahi i te tinana māngai rawa o kaiutu me tautuhi āhuatanga matua o te taake. Kei te tomo tenei mōhiohio ki te Code Tax. No te reiti me ngā o utu ki nga ture matua me fakangatangata motuhake.
2. I roto i te taahiraa tuarua whakatau te tinana māngai rohe i roto i runga i te matenga NK reiti motuhake, me te wā o te takoha whakahauanga.

Rite ki te āhua o takoha me utu e whakaritea e te kaupapa o te Russian Federation, whakaurua utu kāinga.

mita

hanga te whakataki o takoha hānga ana te tukutahi ki to ratou whakatū. Hoki tohatoha rohe takoto e te tikanga rerekē. E whakaurua Takoha me utu o nga kaupapa RF ki te tomokanga ki te kaha o te tuhinga normative tangohia e te tinana māngai o te kōwae whakahaere tēnā. Ko ia te tangata e whakau ana te ohipa o kaiutu ki te kawe i utu ki te pūtea.

Momo o utu rohe

E whakaurua Takoha me utu o nga kaupapa RF ture, e kore e rereke ki te Code Tax. A, no te whakatau i te tinana māngai o ngā waeine whakahaere he pūmau:

1. Ngā me ngā ture o te ruritanga.
2. Tono.

E tautuhia Ētahi āhuatanga o taake i roto i te Waehere Tax. I tua atu, ka tika te tinana māngai ki te whakatū i poapoa tāke, tukanga me papa whenua mo ratou tono. Na roto i te utu herea rohe ngā utu:

1. Ki te rawa o hinonga.
2. Ki te waka.
3. Ki te petipeti.

ahanoa o taake

Ka rite ki tu te reira mo whakahaere rohe aueue me taonga turanga. Ki a ia, i roto i era atu mea, ngā rawa taunaki e kua whakawhitia mo te whakamahi rangitahi, kainga, tikanga whakahaere rawa ranei, me te hanga ki te kaupapa tahi. kia tenei taonga kia tangohia ki pūkete i runga i te whārangi toenga rite whakahaere rite ki nga tikanga o te mahi kaute. Hoki kamupene ke e whakahaere i roto i te whenua i roto i to ratou misioni tūturu, te ahanoa o tāketanga i manakohia o taonga te aueue ore, me te turanga mohio rite rawa pūmau.

Āhuatanga o te ture ture

Ko te tikanga e ai whakahaere koe i te pūnaha tāke i roto i te Russian Federation, mahi rite te whānuitanga motuhake o taputapu ture. E whakaritea ratou i roto i te tikanga ōrite, ka whai wāhi ki hono ikuna'i te mau fifi tūpono i te ara ki te whakatau i te mau hinaaro o ngā kaiuru o whanaunga ture. Ko te whāinga o te ture tāke kaimahi ki te whakarite i te kaupapa o te moni e wātea ana ki te kaitapere ki te uara rerekē. Ko tōna parau tumu mahi rite aratohu mo te hanganga o ngā kaupapa here tūmatanui i roto i te mara o te tāketanga. E ratou he tūranga matua i roto i te uruhi ture. Ko tenei e tika ana ki te meka e tikanga katoa o te ture i raro i i whakaritea takoha me utu o nga kaupapa RF, me te whai wāhi ki te pūtea kāwanatanga, kia whakatinana i roto i runga i te huarahi taketake whakaurua i roto i te Waehere Tax.

te mau parau tumu

mahi pūnaha Tāke i raro i tīmata i te arata'iraa. mahi ratou rite te pūtake o te ture ture e hāngai ana. Te mau parau tumu matua o te pupirikana ngā:

1. Ma'á, tika me te ōritetanga o te taake. I teie parau tumu uhinga te tika o ia kaiuru o whanaunga tāke i te korero o ratou ake ngākau nuitanga i roto i te ture tautuhia i roto i te ture. hiahiatia ia tangata e ki te hanga takoha whakaturia atu i roto i te Waehere Tax. I te wa ano, ahakoa o ratou rahi, kia whai mana rite me mau ohipa i te rōpū whai wāhi.
2. Kia. I teie parau tumu tikanga e mo te ahanoa ano ko ki te whakarato hoki tetahi anake momo o pupirikana, kua wehea nei te reira kotahi anake mo te wā motuhake.
3. Concessionality. riro i teie parau tumu e ture te ture e whakatau hoki etahi kaiutu etahi awhina i roto i te rohe o te tāketanga.
4. toenga Economic. I roto i te whakatau i nga takoha whakahauanga me tangohia ki pūkete te kaha tūturu o te tangata ki te faaohipa ratou.
5. Whakakāhoretanga o te pānga retroactive o te ture. Ko te ture e e kore e taea te tono i te nui faatanoraa o utu ki whanaunga e whakatika i mua ki o ratou whakatamarikitanga.
6. taake Non-whakahāwea. opani tenei parau tumu te whakamahi o ngā utu, me te he takoha rerekē ture i runga i te pūtake o iwi, wä, tōrangapū, fakasekisualé, motu, mātāwaka me ētahi atu rerekētanga i waenganui i takitahi.

hononga ture

Hononga whakapumautia i roto i te pūnaha o takoha me utu o te Russian Federation e whakaritea e nga tikanga o te ngā pāpori. whakatika ratou i roto i te ngā tukanga ngā. Te whakamutunga, i roto i te meka, ngā te whakatūnga, whakahaere, utu whakakorenga me takoha, me te aroturuki tautukunga ki nga tikanga o NK me te hāmene o te hunga e maumau'i ratou. Kaiuru whanaunga kua tau etahi tika me te whai kawenga motuhake e pā ana ki te tukanga taake. Ēnei taunekeneke:

1. Puta i roto i te kaupapa here tūmatanui mō te whakatūnga me te kohinga o tohatoha pūtea whakahauanga.
2. E ratou he takotoranga ūnga. Ko te kaupapa ki ngā mahi motuhake te pūnaha tāke - te whakatūnga me te kohinga o utu.
3. Kei te tautuhi ōkawa reira. Tāke ture ture whakarato hononga motuhake ki te kia hanga i waenganui i etahi o nga rōpū.
4. Whakarato te tikanga o te tųkinotanga kāwanatanga. I roto i te take o te ofatiraa o ngā ture whakahaere i te ao taake, puta reira te whakautu i te huarahi tiaki.

E kitea whanaunga Tāke hanganga matatini. Kei te whakakitea te reira i roto i taua kāwai rite:

1. Whenua mo te hononga.
2. Object me te kaupapa.
3. Ngaahi Fatongia me tika o nga kaiuru.

whakarōpū

Ka taea e whanaunga Tāke e lalahi, me te tukanga. I roto i te mau ohipa whakaritea tuatahi me tika hāngai ki te riro etahi taonga taonga. E tika ana ki te ture e pā ana whanaunga tukanga. whakarato ratou mo etahi ngā tukanga, whakatika te rārangi o ngā mahi e kua whakaaetia ki te hanga i nga kaiuru whakatakoto ture, kati, me ētahi atu te hononga ngā, i roto i te tahuri, wehea ki kaitiaki ture, me te haumaru.

Ko te hāngai te tuatahi i te streamlining, whakatōpū me te whanaketanga o whanaunga pāpori, i te āhua rauemi. Whakaröpütia ai te whanaungatanga ture i runga i te whanaunga, me te tino, hāngū me te kaha. Tata faaite i te akiaki o te ture tāke. waiaro hāngū e hanga e i roto i runga i te ture aukati i me upravomachivayuschimi. taunekeneke pūmau takitahi anake i roto i te faatura o te kotahi tangata e whai i te tika ki te rapu utu (kāwanatanga, hei tauira). wehewehea tika te ōwehenga whanaunga. I roto i taua taunekeneke hoariri kaupapa whakamana kaiuru motuhake he huinga etahi o kawenga ture.

Pū o whanaunga

whakaratohia Tāke mahi tiaki kāwanatanga. E hanga e ratou i roto i te rohe o te tāketanga. He tūmatanui whanaunga Tāke. E hanga e ratou i waenganui i nga tangata rerekē (tūturu ture ranei). He ture whanaunga Tāke me te puta anake i roto i te mara o te tāketanga. ngā mema o te hono Ture te roto i te huinga o ratou tika, me te herenga.

no wāhitanga tuakiri ki tangata tika. tomo ratou ki te hononga rite, mo te tauira, te tinana mana me, runga i, i etahi mana. Aufau i roto i te pā ana ture mahi rite te tangata haepapa. He ia ki te hanga ki te āhua motuhake mahi ture e hāngai (ki te utu tāke, hei tauira). te aufau ohipa a kia ngā i roto i faka'ehi'ehi i mahi i tetahi mahi (kore ki te ofati i te täkupu e, mo te tauira).