Pūtea, Takoha
He tauira o te tāke autaki. waehere tāke
Takoha i roto i te hapori hou i rua mahi. I runga i te ringa kotahi - ki te whakaki i te pūtea (te taputapu ōhanga matua o te kāwanatanga), me i te tahi atu - whakahaere i te ōhanga, tukua whakaōrite paerewa pāpori, me te ki te whakawhanake i te kaupapa matua rāngai tūmatanui e tika ana. He pūnaha pipiri o utu raraunga i roto i te puka tapa'opa'ohia te ture whakau ana te Code Tāke o te Russian Federation. Functionally, ngā reira o rua nga wahi: ko te haamauraa whānui tuitui mau parau tumu pūnaha tāke, me motuhake whakakite ia tikanga motuhake kohinga tāke ranei. vahe takitahi i roto i te wahi tuarua o te uara Tax Code tuku tāpiri tāke (Takahanga) me te tāke Ekisia (ranei Ekisia). Ka kia oti rawa whakaaro ratou ki tenei tuhinga.
kaupapa here tāke State
Ko te taa o te ngā pupirikana, ko e taui te taiao macroeconomic āhua, rerekē reiti tāke. Ko te kaupapa here tāke tenei. Characteristically, me ū ratou ki te parau tumu o Reproduction, t. E. Tukuna ki te tupu o te hanga pāpori, me te whakapiki ake i hua. Heoi, ture tāke - he mea i ahuareka ai, pera te huri i te auau tāke, kia kia tairongo ki te pupuri i te ritenga atu o te āhuatanga ōhanga.
Mārama whakaatu ona ture Laffer ānau, ko muri i te ohanga o te University Los Angeles, kitea te parau tumu o hua pūtea, i runga i te auau tāke rānei. hononga Taumahi whakaaturia e ia te aronui: i runga i te tuaka whakapae - te ōrau wehea e e te kāwanatanga ki te takotoranga moni, te tuaka poutū - te moni whiwhi i te takoha. I te tīmatanga, faarahi tenei ānau. Ko te hiranga ohaoha o tenei ko e tupu production i roto i tenei wāhanga tere atu i te auau tāke, aua, a ka kauneke te ōhanga, me hua tāke hua. Heoi, i te taumata o 40-50% auau tāke (mo whenua o te ahau ao) me 35-40% (hoki whenua o III World) ānau tae te mōrahi me te tīmata ki te whakaiti. I roto i tenei take e mea tatou e kaupapa here pupirikana - whakahāwea. I moni āhua nui o te taupori mahi, te pikaunga pupirikana ko 40-45% o te taumata o te moni.
Na reira, whakaaro he tohu o te kaupapa here hapori ngā te ki te waiho i te heke haere i roto i te wahi o te pikaunga tāke e pā ana ki te moni o te taupori.
takoha Direct me autaki
E wehea Takoha i runga i te āhua o te whakawāteatanga tāke ki hāngai, me te autaki. turanga tāke mō takoha hāngai he moni (utu, hua, reti, moni) ranei rawa (whenua, whare, peeke) puritia e te kaiutu. Tauira o takoha tika e taea e te whenua tāke, takoha i runga i te moni, tāke rawa, tāke waka, te tāke i runga i hua. tāke tītaha, rite te ātete ki te whakatika, he pūāhua faufaa rerekē - he moni utu auau ranei.
Heoi, kōrero i runga i te huru o te hanganga o te turanga tāke o tāke whiwhinga moni mō te whakamahi pakihi. He te kitea ano i te wā "autaki," engari kahore ki te mahi ki te takoha autaki faatura tenei i roto i te mea (tāke whiwhinga moni, rite matou kua whakahuatia - he rārangi tika). I roto i tenei tikanga o te ingoa ōrite kore e pā ana ki te huru o te pupirikana, me te tukanga o te whakatau i tona nui. I roto i te whakatau i tangohia i te turanga tāke o reira te utu tika e pā ana ki te hanga matua, a kua tangohia utu hāngai. Ko te kupu tāke moni whai wāhi te ara pono ōhanga ki te whāiti nui o te kamupene, whakaiti tona whakapaunga kore-hua.
Na i runga i takoha autaki, te ohanga tino German Karl Marx kōrero i runga i to ratou rawa i roto i te moe, huna i roto i nga hoko, withdrawal o moni i te tangata kāwanatanga. Te āhua e te hoko kiritaki noa te hua, a na reira e kore e taea te whakahaere i pūtea hiahia. I roto i te meka - aufau kaiwhakamana te kiritaki, te kaihoko te taua taonga me ngā ratonga i roto i te manakohia o autaki takoha kaikohi me te takawaenga i roto i te whakawhitinga o ratou ahua.
I roto i Russia, nga takoha autaki kupenga e whai ake nei: uara tāpiri tāke (Takahanga), tāke Ekisia me tikanga mau ohipa.
takoha autaki. takahanga
pai tohaina Takahanga tāke autaki i roto i ngā pūnaha tāke ao. He aha te mea te take mo tona rongonui? Te nuinga pea, oreraa ki te raruraru ōhanga me te acyclic, no te mea i ako kahore tāke kei runga i te hanga me te kohi.
Ko te ahunga matua o te kaupapa here pūtea a Russia mō te 2012 me te mo te wā ki runga ki te 2014 fakamamafa'i te tūranga ārahi o Takahanga i roto i te pūnaha tāke e hānga ana. Ko te wahi o tenei pupirikana pūkete hoki 32-35% o hua tāke e hānga ana.
Takahanga hei tauira o te tāke autaki tā turanga taake (rite ki Art. 146 o te Code Tax), te hoko o taonga me ngā ratonga i runga i te rohe o Russia, te whakawhitinga o taonga, me te mahi o ngā ratonga, e kore e nei i mahara taua ruritanga, tāutanga me te mahi hanga kawea atu hoki ona ake hiahia, te Tuhinga o taonga ki te rohe Federation Russian.
tikanga whakahaere maitai i roto i te turanga tāke Takahanga
katia Tāke Code i te hōkai whānui mōrahi ki Takahanga, etahi ngā mahi: moni maimoatanga me te moni ke, te whakawhitinga o te taonga i tona mono, te whakawhitinga o te taonga ki te mahi ture o whakahaere pai-kore, te whakawhitinga o te taonga i te ara o te haumi, te hoki o nga takoha taketake o nga kaiuru o hononga ōhanga me kamupene, te hokotanga o tūturu rangatira o te kāwanatanga, me te terenga wai ngā whare, raupatu o tupu taonga.
tura'ii te hoki Takahanga tāke autaki te raupapa o ngā pāpātanga tāke maitai. Tuatahi, ko te auau kore. Kei te whakamahia te reira no te taonga kaweake aratau tautuhi FTZ (Rohe Free Customs). Kei te whakamahia hoki te reira i roto i te pā ki ngā ratonga mo te utanga o, transportation, tautoko o tāwāhi e pā ana ki te te tauwhiro ao o taonga i roto i te rohe o Russia me te hariata o te tueke me ngā pāhihi, ki te kahore e tonoa e ratou i te rohe o te Russian Federation.
Heoi, ki te mau tonu tatou ki te kōrero e pā ana ki te tāke matatini pērā i Takahanga, na reira pā hoki te auau iti (10%) ki te whakapai kanohi ki te kai, hua o tamariki, pāpāho me ngā pukapuka. Ko te kupu, tuku te ture tāke e hānga te tikanga tāke māmā hoki enei kāwai o taonga e tukupu ana ratou utu, me te kupu ake i te tono mo ratou. Ka rite ki a koutou e taea te kite, te takoha autaki i roto i te Russian Federation mahi i roto i te tetahi rohe, e kore e pā ana ki te huringa production, me ratou tomonga ki te pūtea - ake kākahu.
He aha atu ngā te i roto i te turanga tāke o Takahanga
hinonga Ture me kaipakihi takitahi i roto i te whakaoti hoki i te tāke takahanga mō ngā take taake rite:
- riro mua. Okotahi e taua utu mō taonga kaupapa ki te 0% auau (kite. Runga ake), me te mo hua he huringa hanga o neke atu i te 6 marama.
- Agents he te mana o "āwhina pūtea", engari whiwhi i roto i utu mo nga taonga, me ngā ratonga hokona.
- Interest i runga i te nama koloa, ngā kōrero promissory, here i roto i te taikaha o te auau refinancing o te Central Bank o te Russian Federation.
- utu Whakarārangitia i raro i kirimana inihua ki te tikanga counterparty taunoa.
Ko reira he he okotahi ki te ture. He hinonga ture kaipakihi ranei, tona moni mo te 3 marama o mua i iti iho i te 2 miriona moni, tuhituhi i roto i te mana tāke te taviniraa i te tono e tika ana, a tonoa atu hoki te 12 marama i te utu o te Takahanga.
Mō te matatini o te whakatau i te turanga Takahanga
I runga i te tikanga o te hi'opo'araa tāke Takahanga
Kia whakaaro o te "mahi i roto" o te tāke e pā ana ki te tirotiro, hei tauira, te uara autaki tapiritia tāke. Te tikanga e korero, he arowhai Off-pae, atu-pae, me te ngā i te momo o mua e rua. E ai ki te tohu o te kapinga o te turanga pupirikana e wehea ki kaupapa, me te whānui, mārama, me te whiriwhiri.
Nahea te tirohia cameral Takahanga? kaitirotiro Tāke kawe reira tika i roto i tona tari. Ki o ratou ratonga - whakaaetia i mua hinonga ture verifiable kaipakihi hoki tāke takitahi ranei, me te zatrebuemye i roto i te tūturu tirohia te rēhita o ona pūkete kaute me ngā tuhinga pūtake. kawea tirohanga pae i roto i tika i roto i te kaute o te hinonga ture (kaipakihi).
Ka rite ki te tikanga, i runga i te mahana o te putanga kua whakamaheretia o te arowhai takahanga pakipūmeka matatini i mahi he tātari tēpu whakaratohia e te kaiutu me te tauākī takahanga tuku ki a ratou utu mo te faaotiraa i muri o ona rerekētanga ki te whakamāramatanga tūturu o te Kaitātari Kaute tāke i runga i te tuhinga tāke tuatahi.
Takahanga, hei tauira o te tāke autaki, whakaatu ana e rua tohutohu whakaū i Kaitātari Kaute o te pūrongo hinonga: te faaoti o to ratou turanga tāke i Takahanga me te tono tika o deductions tāke Accountants.
Tātaritanga o taonga hoko i te arotake Takahanga
A, no te itoito, te tuatahi āta tirohia te wātea o ngā tuhinga tuatahi i kaituku. No nia i kaituku, fakakaukau'i whakaratohia ratou taonga, me ngā ratonga i roto i rua i te turanga e taaketia ana, me te mōhiotanga (takoto i runga i te maha tuhinga 171-173 o te Russian Federation Tāke Code) e taea te tangohia ki pūkete anake i raro i etahi tikanga. Kei te whakaturia nama i te kaiwhakarato, kia e ka riro e kaute mō te nama wahi ki a ia i tona mahi ki te wā pūrongo tāke e tika ana (uhinga ki te whakapuakanga pupirikana hāngai) - tuhinga Original kia reira.
He tauira o taua utu kia te hoki o te nui taikaha o Takahanga mau utua i runga i etahi o te Code Tāke me te āhuatanga e whai ake nei: pukapuka whakaputa kamupene hokona pepa, ki te mangumangu i te aufauraa i te takoha o te 18%, engari oti hua hoko (pukapuka) tuhituhia i te 10%. I runga anō i te nui i runga o te tāke i te taikaha i runga i te hoko o te pepa, ki te mangumangu ki runga ki te tāke mō te hoko pukapuka - ngā te i roto i te tangohanga e pupirikana.
Analysis o te hoko o taonga i raro i te Tātari Takahanga
aroturuki Sale o taonga kei runga i te pūtake o nama, whakahaunga hinonga ture verifiable, me ona hoko o te moheni (te tauwhāiti rēhita tāke whakakotahi, a roto i te meka te pātengi raraunga tuhinga mō te hoki te tāke).
Tenei whakamātau mo te tautukunga o rēhita kaute i runga i te wahi o whakataunga ki kaituku me kaikirimana me tātaitanga ki tangata haepapa. I roto i tenei take, me piri te rua nga kape o nama ki te hautaka.
whakaritea Takahanga tāke autaki te i runga i te pūtake o ngā mahi kore-makanga (hoki kia te tuku o ia tūemi te tātai tika o te whakawhiti pēke - i te pūkete o te hinonga nāianei ranei i te moni - i roto i te moni). Ko te kupu tautuhi ngana taea ki te hoki mai te kamupene ki te takahanga i ngā whakawhitinga tata oranga.
takina te mana tāke te mahi o te K-pūkete 201 01 610 me te K-pūkete 201 04 610. Ki te kahore he nama mo te hoko o taonga (ratonga), kua kawea te reira i roto i na roto i te tātari tāke counter i roto i te mau aamu o hinonga ture o te counterparty. Ki te kore te mea te reira i reira - he rūpahu te hoko, engari ko te reira i te hara ōhanga. I te wa ano e kumea reira whakarongo ki te tikanga wā o te faaineineraa, me te rēhita o nama. Tīpakongia-counter arowhai e whakaritea e me deliveries nui hoki e he wātea ana nama.
hapa tāke TAUIRA ka hoko taonga
Tuku hinonga Me whai te tautoko hoahoa kirimana ture mātau. Ko te āwangawanga ko e me tonu kia hanga i te whakatinanatanga o taonga me ngā ratonga kaupapa ki te hua i roto i to ratou utu i runga i te nui o takahanga. Kua takoto te rōpū kirimana ki āta tāutu i te tauhaa obligatory i tohua utu - ki nga pupirikana, ranei kahore tāke. āta te kirimana te utu, kahore takahanga, ko reira ia e mahi ana i te turanga pupirikana. Ko te tino e minaminatia i roto i te whakaaetanga ki te tohatoha i te nui o te takahanga rite te rārangi motuhake.
Ko te whakamutunga, ko te tika ki te meka e rite ki Art. 424 CC taha Russian ki te utu i te utu o taonga i runga i nga taipitopito i tohua i roto i te kirimana.
I roto i opaniraa i to tatou arotake o te poka, mōhio tatou e ko te reira no te mea o tona huru ao, ko reira tetahi o te uaua tino mo tona tikanga i roto i takoha tīariari i roto i Russia.
ohipa Ekisia. Ko te turanga tāke
takoha autaki i roto i te Russian Federation (anake mo te nui rawa o ratou - tāke uara-tapiritia) ngā he tukuhau e hānga - tāke Ekisia (maha kīia ki i roto i te puka haapotohia - tāke Ekisia) me ngā tikanga mau ohipa. Kei te whakatupato ia ki etahi rōpū o taonga pērā i te hoko o ratou i runga i te rohe o Russia, a ka neke ratou koutou puta noa te rohe Russian. Hiki reira i roto i te pūtea o ngā hinonga ture me kaipakihi takitahi, me te ahuru tūturu he kiritaki, t. Ki. Kei te whakaurua e ia i roto i te utu o nga taonga hoko ratou. Mai ngā te nui o tāke i te utu o nga taonga, ko reira mārama e te tāke autaki ko te ohipa Ekisia.
Ka rite ki te tikanga, e ngohengohe ki cars tāke Ekisia, inu i te kava, diesel wahie, te hinu motor, pia, tika me te nekeneke penehīni, waipiro me te waipiro hua, hua tupeka ratou.
E ai ki te Tuhinga 182 o te Code Tāke, e ngohengohe ki whakawhitinga tāke o hoko o kaiutu taonga excisable whakaputaina i roto i Russia, tango, me te posting o tenei hua, etahi momo o whakawhiti o taonga (kaupapa tolling), te mahi nekehanga o taonga Ekisia waho Russia.
Nos. 1 n. 6, Art. 182 o te Code Tāke tuhi tetahi ahanoa excisable ki ärai me te posting raraunga taonga ownerless tāke autaki. Ko reira raro ki te taake, me te whakawhiti o te taonga excisable i roto i nga moni ture o hinonga.
Ko te tukanga mō te tāke Ekisia
He kore i raro ki te Ekisia ohipa Ekisia taonga ki tāwāhi, whakawhiti i waenganui i ngā waeine o te production hinonga, te whakawhiti tuatahi raupatu mō te tukatuka ahumahi atu, Tuhinga ki te rohe tikanga o taonga excisable ki kapenga muri i roto i te manakohia o te State, te kawemai o taonga excisable i roto i te tauranga SEZ.
E te aroaro nga reiti o te ohipa Ekisia mo te wā ki runga ki te 2015 o nāianei i roto i te tuhinga. 193 o te Code Tax.
Ko te mana tāke whakahaere he haki pakipūmeka, tango ki pūkete kirimana o te kaiutu ki ona tuhinga counterparty i runga i utu i roto i te taha ki te tauākī pēke mo te whakawhiti o moni, tikanga utanga whakapuakitanga, he kape o te tautoko tuhinga waka e whakaatu ana i te kaweake o ngā hua excisable waho Russia.
Ko te wā tāke mo te whakatinanatanga ā-o nga taonga Ekisia whai te marama ki kawea puta noa i te rohe - i roto i runga i te Code Reipa.
TAUIRA whakatau i te Ekisia nui
tikanga tuatahi: distillery te whakaputa vodka ki te ihirangi Ethyl waipiro o 40%. āhuatanga i te reira e tona production rōrahi marama o 500 l. auau tāke nāianei - 210 moni ia rita o te waipiro te Ethyl anhydrous. Ko te nui o te ohipa Ekisia i runga i Ethyl waipiro hokona he 1650 moni.
ka iti Tāke:: Rongoā 500 x 40% = 200 l.
Ko te nui o te ohipa Ekisia hāngai ki te vodka hokona: 200 L x 210 = 42 moni 000 moni.
Ko te nui o te ohipa Ekisia ki kia utua: 42 000 - 1650 = 40 350 moni.
mutunga
takoha autaki Ko te tamauraa o te pūnaha tāke hou. O te faufaa ngā ko reira te poka, e whakarato ana te nui rahi o hua pūtea tāke (mo te Russian 33-35%). Me kï reira e te auau tāke takahanga ko te faaitoitoraa nui mō te whanaketanga öhanga. Ehara i te mea maere e i roto i te pūmanawa ōhanga o te whenua, mai i 1992, ka hinga te auau takahanga i roto i Russia i 28% ki te 18%.
Kia mahara e te tāke Ekisia - he tāke autaki, engari kaua motuhake. Ahakoa te mea he tikanga o te nui rahi iti o moni tāke atu te poka, engari he ona reiti he tohu o te huru o te kāwanatanga ki te piha haapiiraa waenganui.
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