Canshuur cashuurta dakhliga shakhsiga ah (canshuurta dakhliga ee Russia)

muwaadiniinta Ruushka hoos shaqeeya heshiiska shaqada, bixinta adeegyada hoos heshiisyada sokeeye ama, tusaale ahaan, la soo baxa ka iibinta ganacsi ama hanti, waxaa looga baahan karaa inuu bixiyo canshuurta dakhliga shakhsiga ah. Waxaa intaa dheer, canshuur lagu soo rogay waxaa laga yaabaa in warbixinta waajibaadka hoos ku lacagaha la xiriira Adeega Canshuurta Federaalka ah ee Ruushka. Maxay yihiin dhegyadii of xisaabinta canshuurta dakhliga qofka? Waa maxay xidhiidhka ka gaar ah oo ka mid ah maadooyinka ay bixinta Adeegga Tax Federaalka ah ee Federation Ruush ah?

Waa maxay canshuurta dakhliga ama dakhliga canshuurta gaarka ah?

Canshuur cashuurta dakhliga shakhsiga ah (canshuurta dakhliga dadka dabiiciga ah) qor lacagta dawladda ku saleysan dakhliga helay qaab mushaharka, gunnada under qandaraasyada sharciga madaniga ah, guulaha on iibka hantida. God - bixinta la xiriira category ee federaalka. Waxa uu ku amray Adeegga Tax Federaalka ah ee dhexgalka toos ah muwaadiniinta ama wakiilada canshuurta (inta badan - shaqeeyayaasha). Bartay si faahfaahsan waxyaabaha gaarka ah ee dakhliga ka kaas waa in ay bixiyaan canshuur, canshuur god.

Waa maxay dakhliga ku xiran NDLF?

Revenue, maado lagu soo oogay, ee su'aasha, waxa lagu tilmaamay laba kooxood ugu weyn ee dakhliga - kuwa helay bixiyayaal gayiga Federation Ruush iyo kuwa kasbaday by muwaadiniinta dibadda, iyo in uu noqdo iyada oo la raacayo sharciga ee Ruushka canshuurta laga dhaafo tixgeliyo. The canshuur cashuurta dakhliga shakhsiga ah ayaa laga yaabaa in xaaladda ka mid ah dadka degan Federation Ruush ama qofka aan deggenaha ahayn.

Dakhliga soo jeeda dalka Ruushka, inta badan soo bandhigay:

- sida aynu kor ku xusan, ee mushaharka, gunnada hoos xawaalad sharciga madaniga ah, howshaasi ka yimaada iibka hantida,

- saami helay ganacsiga gudahood;

- dakhliga ganacsadaha u gaar ah, helay in qaabka nidaamka caadiga ah ee cashuuraha,

- bixinta caymiska,

- dakhliga kirada guriga ilaaliyo by copyright,

- dakhliga ka kirada hantida;

- baxa ka iibinta securities.

Taa baddalkeeda, dakhliga ka xoogsatay dibadda Ruushka, la abuuri karaa kharash ku, in mabda, ilaha la mid ah sida dakhliga Federation Ruush, qof ka shaqayn kartaa dibadda, waxay leeyihiin ganacsi, iibsashada iyo iibinta hantida maguurtada, securities.

Qaar ka mid ah ganacsiga ku lug bixin waaya cashuurta dakhliga shakhsiga ah ma aha qasab ku ah canshuur. Tusaale ahaan, waa kuwan dakhliga la xidhiidha iibka xiriirka hantida gudahood qaabka la qaybgalka qaraabada dhow, haddii aan laga hadlin in xiriirka shaqadu iyaga u dhexeeya.

Bixiyayaal cashuurta dakhliga shakhsiga ah waxaa lagu soo bandhigay in qaybaha kala duwan ee muwaadiniinta. Ina keena aynu ka baran sida sharciga qeexaya xaaladdooda.

Bixiyayaal cashuurta dakhliga shakhsiga

Canshuur cashuurta dakhliga shakhsiga ah, sida aynu kor ku xusan, waa xogo ku saabsan dadka Ruush iyo muwaadiniinta aan lahayn xaaladda this. Xaaladaha qaarkood, qofka iska leh qaybta kowaad ama labaad?

Waayo, dadka deegaanka canshuurta yihiin muwaadiniinta Ruushka iyo dalal shisheeye, kuwaas oo ku saabsan soohdinta reer Russia for 183 maalmood ama ka badan muddo 12 bilood oo xiriir ah. Isla mar ahaantaana, taas oo dadka ku nool Russia, waxaa loo arkaa adigoo aan fasax, haddii muwaadin ka baxo dalka ilaa 6 bilood ah tababar ama daaweyn caafimaad, iyo sidoo kale in ay ka shaqeeyaan shirkadaha ku hawlan hawlaha macdanta ee beeraha la olloga ah. dadka deegaanka Tax ee Federation Ruush ah waxaa loo tixgeliyaa in shaqaalaha ciidan kii gutaan waajibaadkooda dibadda, iyo sidoo kale shaqaalaha hay'adaha kala duwan ee dawladda, loogu talagalay safar ganacsi shisheeye.

heerka god

canshuur god yaabaa in loo baahdo inaad bixiso canshuurta ee su'aasha in miisaaniyadda of Ruushka dakhli lacageed, iyo sidoo kale kuwa soo bandhigay qaabka dabiiciga ah. The heerka shakhsiga lagu hagaajin karo noocyada kala duwan ee dakhliga. Guud ahaan, canshuurta waxaa laga bixiyaa in xaddiga 13% dakhliga ee muwaadin. Laakiin heerka kale ayaa lagu wadaa laga yaabaa in lacag la is waydiinayo. Aynu u baran si faahfaahsan.

Waxaa jira heerka canshuurta dakhliga shakhsiga ah ee 35% dakhliga. Waxay khuseysaa haddii qofka helay dakhliga:

- in qaab guuleystayna dhamaadka bakhtiyaanasiibka,

- in qaab dulsaar kayd bangi, in kiiska ay ku xiran tahay cashuurta dakhliga shakhsiga ah waa;

- bandhigay tudhay kharashka xiiso bixiyo deynta;

- in qaab Kharashka isticmaalka dhaqaale danbe ee iskaashi macaamilka.

God iyo waxa la siin karaa at heerka of 30%. Waxaa loo xiraa horrayn aan dadka deegaanka. Waxa la soo shubayaa by muwaadin ee xaaladda ku habboon haddii:

- qofka helay lacagaha laga saami kasbadeen gudahood sinaanta ee ganacsiga, iyo in lacag bixinta saamiga la dhiso heerka in baaxadda 15%;

- a non-degan ayaa u shaqeeya oo helay mushaarka - in dadka deegaanka ka shaqeeya jagooyinka la mid ah, canshuurta bixiyo heer ah 13%.

Ikhtiyaar kale, taas oo heerka suuragal ah in lacagta xaddiga 30% - marka canshuur waxuu dakhliga ka xawaalad ku lug leh soo iibinta iyo sale of securities, haddii aan laga hadlin in helitaanka saamiga ah - in xuquuqda heshiisyada ku habboon ayaa la diiwaan geliyay xisaab shisheeye shirkadaha.

la oran karo waa lacagta canshuurta ee qadarka 9%. Waxaa suurto gal ah, haddii qofka uu helay qiimihii bonds mortgage.

Warbixinta ku saabsan cashuurta dakhliga shakhsiga

Tixgeli dhinaca ka warbixinta hoos bixinta ee su'aasha. First of dhan, Adeega Canshuurta Federaalka ayaa laga yaabaa in ay cadayn - haddii ay u dhigantaa category gaarka ah ee canshuur (3-god). Qoraalkan waxa ku jira macluumaad ku saabsan dakhliga ee muwaadin, heshay kharash ku ah kuwa ama ilo kale.

Baaqa 3-god lagu bixin karaa by canshuur in FTS ee, labada madax bannaan iyo iyadoo ay kaalmo ka mid ah uu u shaqayso. Labada fursadaha waa u suurtoobaan haddii, tusaale ahaan, qofka toobad keen xafiiska canshuuraha si ay u qorshayso jaro a. Intaa waxaa dheer, haddii bixiyo canshuur FTS 3-god - cadayn loo isticmaali karaa aasaas u ah canshuur dheeraad ah ama kaabidda.

Xaaladaha qaarkood, siinta dukumintiga ku habboon loo baahan yahay marka la eego gaar ah. Tusaale ahaan, dadka ajnabiga ah - category gaar ah canshuur. 3-god waa in la siiyaa qofka qaba jinsiyadda ee gobol kale, Adeega Canshuurta Federaalka haddii ay dhacdo in ay joojiso howlaha ay ka Federation Ruush ah, taas oo abuuraa dakhliga, iyo safarka dibadda dalka. Bixi dokumentiga haboon ee shisheeye Service Tax Federaalka ee u baahan yahay bil ka hor ka tagay loogu tala galay ka Federation Ruush ah.

content ee lagu dhawaaqo 3-god

Oo tilmaamaysa in lagu dhawaaqo canshuurta ku xiran muwaadin ah ama canshuur-LE ah? 3-god ka kooban yahay dhammaan macluumaadka ku saabsan dakhliga qofka helay - haddii ay Wajigiisa dokumentiga naftaada, ama haddii uu helo cadayn gal kor loo-shaqeeyaha. Qoraalka waxa aan la cayimay karaa noocyada kala duwan ee dakhliga, taas oo, si waafaqsan sharciga ma loo arki karaa waxyaabaha canshuuraha.

Cadaynta go'an xogta lagama maarmaanka u ah aqoonsiga mawduuca, cashuur su'aasha. Sida, tusaale ahaan, code canshuurta. 3-god - Baaqa, taasoo laga yaabo, sida aynu kor ku xusan, u soo diray inuu Service Tax Federaalka ah ee muwaadinka ah ee qofka ama uu u shaqayso. Waxaa jira macluumaad kale oo muhiim ah in la ogaado mawduuca bixinta canshuurta hoos tixgelin. Tusaale - calaamad u tahay cashuurta dakhliga shakhsiga ah ee canshuur.

Xaaladaha qaarkood, warbixinta FTS ay bixiso shirkadda, taas oo uu leeyahay xaaladda wakiilka canshuurta. Waa maxay waxa ay cayimayo?

Waa kuwee wakiilada canshuurta?

Iyadoo la tixraacayo sharciga ee Ruushka in ay wakiilada canshuurta aqbalay in hay'adaha sharciga ah iyo ganacsatada shaqsi ka diiwaan gashan IRS iyo waxa ku waajib ah si ay u xisaabiso qofka ee canshuurta dakhliga shakhsiga u dhiganta canshuurta iyo wareejiso miisaaniyadda ka. Wax macno ah ma in ururada isu canshuur god. Inta badan, xaaladda wakiilada canshuurta yihiin shirkadaha in ay yihiin shaqeeyayaasha. Xaaladaha qaarkood, dadka xaaladda ku habboon, la aqoonsan karaa hantida kireystayaasha ka tirsan gobolka ama degmooyinka.

wakiilada Tax waxaa waajib ku ah diiwaan dakhliga, kuwaas oo la soo minguuriyey by shaqsiyaadka gudahood kuwa ama waqti kale biilasha, si ay u caawiyaan xaaladaha ku qeexan sharciga, muwaadiniinta heli laga jarin canshuurta iyo macluumaadkan ka dhigi doonta iyaga oo ku saabsan in diiwaanka kala duwan. diiwaanka Foomamka ay soo saareen maamulka karti. More inta badan - Federaalka Service Tax.

Sayidka, Baaqa on canshuurta dakhliga shakhsiga ah, taas oo qabanaysa kiisaska ku xusan sharciga canshuur - 3-god - sheegtay in ay Service Tax Federaalka. takhasusay Tax waxaa la soo koraya iyo kuwa kale ee noocyada warbixinta on amarka in su'aasha. Tusaale ahaan, loo-shaqeeye wuxuu bixin karaa shaqaale shahaado gaar ah - 2-god - haddii ay canshuur ku haboon loo baahan yahay. Waxay noqon kartaa mid waxtar leh ee qof ku nool noocyo kala duwan oo xiriir sharci ah. Tusaale ahaan, marka la xisaabinayo jarayo, marka aad codsanaysid amaah ah bangiga, fiiso ee safaaradda dalka shisheeye. Taasi waa sababta oo ah tixraaca 2-god ku qoran warar ku saabsan mushahar dhabta ah aadanaha ku heshay ururka, taas oo uu u shaqayso iyo, waqti isku mid ah, wakiilka canshuurta.

Shirkadaha shaqaalaynta dadka ka yar heshiiska shaqada, tiro ka mid ah ballanqaadyadii in qaabka guud ee ka warbixinta in ay IRS. Sidaas daraaddeed, waa inay:

- gudbiyo Adeega Canshuurta Federaalka ah ee waraaqaha dakhliga dadka dabiiciga ah, qiimaha canshuurta, xisaabiyaa ku saleysan dakhliga ka soo jeedaan - sanad kasta, ka hor inta 1 April ee sannadka soo socda warbixintan sano;

- xisaabinta xaddiga canshuurta in waxa loo xisaabinayaa iyo lexejeclaysan, by shirkadda - ku salaysan afartii biloodba ilaa iyo dhamaadka bisha soo socota in quarter warbixintan.

Qoraalka waxa ugu horeeya - waxa kaliya isku tixraaca 2-god. In kiiska labaad, il siin kara shaqaalaha Adeega Canshuurta Federaalka ah ee canshuur - Form 6-god. Haddii shirkadda uu leeyahay qaybsanaanta oo kala duwan, mid kasta oo iyaga ka mid ah waa in loo diraa Adeegga Tax Federaalka sheegay in waraaqaha halkaas oo ay ka diiwaan gashan yihiin - in xafiisyada dhul ku habboon Service Tax Federaalka. waajibaadka Kuwani labaduba si IP codsan, iyo hay'adaha sharciga ah.

Xaaladaha qaarkood, wakiilada canshuurta waxaa waajib ku ah in ay soo gudbiyaan Adeegga Tax Federaalka ah ee macluumaadka ku saabsan shaqaalaha iyo shaqsiyaadka kale ee qaab dhismeedka of warar qaab elektaroonik ah. Ujeeddooyinkan, waxay codsan karaan noocyada kala duwan ee software. Sida, tusaale ahaan, barnaamijka "Canshuurta". God isticmaalayso waxaa loo xisaabin karaa noocyo kala duwan oo nooc oo ah muwaadiniinta dakhliga. Sidaa darteed, software this - oo ay ku jiraan xal ugu caansan ka mid ah shirkadaha Ruush.

Waxaa jira versions kala duwan ee barnaamijka. Sidaas daraaddeed, tusaale ahaan, kuu ogolaanaya in aad si wax ku ool u xisaabiso canshuurta dakhliga shakhsiga maal "canshuur-LE" doorbidaan in ay ka shaqeeyaan shirkado badan oo waaweyn oo ku saabsan xaalada hay'adaha sharciga ah. barnaamijka The in su'aasha uu ogol yahay shaqada, ugu horreeya oo dhan, iyada oo foomamka warbixinta in loo xiraa FTS ee. Tusaale ahaan, "canshuur" 6-god, 2 ama 3-qaab-god god si siman u ogolaanaya dhaqso ah oo waxtar. Baadh faa'iidooyinka kale ee barnaamijka si faahfaahsan.

ON "Canshuurta-LE": muuqaalada iyo faa'iidooyinka

feature ugu weyn ee software this kuu ogolaanayaa inaad si ay u abuuraan noocyada kala duwan ee warbixinta - 2-god, god 3-ama 6-god - in ay "Canshuurta-LE" siiyaa fursad ay labada xogta si toos ah iyo buuga. Sidaa darteed, ku shaqayn karaa maalgeliyaha khibrad iyo laylis labadaba.

The faa'iido ugu muhiimsan ee software u dhigma ee in ay tahay lacag la'aan ah. Barnaamijkan waxaa soo saaray cutubyo khaas ah ee Adeega Canshuurta Federaalka. In si ay u sameeyaan si loogu gudbiyo Adeega Canshuurta Federaalka ah ee foomka warbixinta dhabta ah - tusaale ahaan, 6-god, ee "Canshuurta-LE" Waa in xogta dhabta ah ee foomamka la xiriira. Waayo, barnaamijkan waxaa lagu talinayaa in si joogto ah u cusbooneysiin - ayadoo laga soo degsado version ugu dambeeyay ee ka internetka ee Adeegga Tax Federaalka.

Ka mid ah software ka shaqeynta inta badan caan ku su'aal:

- a dhisay-in maalgeliyaha taariikheed;

- joogitaankeeda interface saaxiibtinimo "documents Master," by kaas oo ay curiyaan statements;

- In ay awoodaan si ay u sii diiwaanka dhowr bixiyayaal ama wakiilada,

- helitaanka Hanuuniyaa codes CSC, NACE, tago.

canshuurta dakhliga shakhsiga iyo jarin

Tixgeli waji kale oo caan ah canshuurta ee su'aasha - jarayo. Xaqiiqada ah in canshuurta dakhliga shakhsiga ah, canshuur kartaa:

- in la yareeyo cashuurta ay sabab u tahay kharashka in waxa laga diiwaan geliyey muddo xisaabinta la mid ah, taas oo dakhliga laga helo;

- celinta cashuurta dakhliga shakhsiga ka miisaaniyadda.

In labada kiisaska, codsiga waxaa lagu fuliyaa habab laga jarin damaanad qaaday sharciga Ruush.

Xaaladda hore - marka ay timaado yareynta cashuurta dakhliga shakhsiga ah laga jaro kharashka shaqeeya oo ku saabsan sidoo kale farsamo si loo yareeyo canshuurta dakhliga ee urur ganacsi. Sida laga soo xigtay nidaamka this shaqeeyaan SP - waxay yareeyo canshuurta xisaabiyaa dakhliga shakhsiga ah kharashka in sifaha ganacsiga. jaro ku habboon ayaa loo yeedhay xirfadeed. Under qorshaha labaad, jarista la sameeyo shakhsiyaadka - Property, bulshada, Heerka.

The mabaadiida xisaabinta ku harta nooca kowaad ama labaad si weyn u kala duwan yihiin. Sida aynu kor ku xusan, laga jaro xirfadda presupposes in kharashka canshuurta dakhliga shakhsiga canshuur ee. Waa in la caddeeyaa. Haddii aanay ahayn - waxa loo isticmaali karaa la siiyaa sharci ee Ruushka laga jarin go'an. jarin Bulshada iyo hantida kale ee ku talin joogitaanka kharashka ku wehlin doona canshuur - tababarka, daaweynta, iibsashada hantida maguurtada ah. Ku saleysan qiyamka ay xisaabiyay in muwaadin ah xaq u leeyahay inuu ka soo laabto miisaaniyadda. jaro The qiimaha u dhiganta sidoo kale inta badan ku xiran tahay dakhliga muwaadin kaas oo ay ahayd markii hore bixiya god.

jarin Standard - category gaar ah oo magdhow. Waxay yihiin Boondhiga haddii muwaadin leeyahay xaaladda gaar ah. Waxa ay size sidoo kale ku xiran tahay dakhliga qofka, laakiin waa in la ogaadaa, laga jarin ku haboon yihiin yar ee mugga. Si aad u muwaadin ah, in mabda, waxaa la shaqeeya - iyo booska uu ka jarin bulshada, u badan tahay, inay awoodaan inay ka Gobolka hesho si buuxda ayuu u noqon doonaa.

Canshuur ah oo laga jarin canshuurta dakhliga shakhsiga ah waa on wareeggeedii kala duwan. Tusaale ahaan, gunnada guriga lagu labada on natiijada sannadka maaliyadda diyaarin karaa, oo sida suurtagalnimada ee si sharci ah aan bixin cashuurta dakhliga shakhsiga ah ee waqtiga lagu jiro. dhiirigelinta canshuurta ay bixiyaan Gobolka si xadidan - jaro. Sidaas daraaddeed, haddii, mar kale, hadalka ku saabsan magdhowga hantida - of qiimaha xadidan yahay 260 kun rubles .. Isla mar ahaantaana, haddii dadka iibsaday hantida, taas oo loo xisaabiyaa jaro ee hantida maguuraanka ah - waxay sidoo kale tirin karaa soo celinta canshuurta dakhliga shakhsiga ah ee lacagta ilaa 390 kun oo rubles boqolkiiba credit u dhigma ..

Baaqa 3-god - mid ka mid ah waraaqaha aasaasiga ah ee lagaa jarayo. Wuxuu ka kooban, guud ahaan, canshuur bixiye madax bannaan, mararka qaarkood - iyada oo gargaar loo shaqeeyaha ama urur gaar ah oo bixiya adeegyada si ay u bixiyaan bayaan Service Tax Federaalka. Waayo jaro ayaa sidoo kale laga yaabaa in loo baahan yahay si ay u siiyaan waraaqaha bangiga, xogta shakhsiga ah ee canshuur, buuxinta foomka xafiiska canshuurta. Liiska Full ilaha loo baahan yahay si loo qorsheeyo magdhow ku haboon loo codsan karaa ka Service Tax Federaalka ah ee matalaad dhuleed.

Waxaa xusid mudan in laga jarin ee guud ahaan heli karaan dadka deegaanka Ruush oo kaliya. Taasi waa cashuurta, oo waxaa loo xisaabiyaa at heerka of 13%. Xaaladaha qaarkood, ay suuragal tahay is mowjadda jarin la siiyaa sharci ee Ruushka, iyo waajib ku ah muwaadin ah inaad bixiso canshuurta gobolka. Sida caadiga ah, waxay u baahan tahay in kharashka muwaadin ah inay u soo baxdo ka jarista ah, iyo sidoo kale dakhliga ka kaas oo canshuurta dakhliga shakhsiga laga tiriyey, ayaa ka muuqata dukumentiyada ee isla muddadaas canshuurta. sharaxaad lagama maarmaan ah oo ku saabsan circuit this sidoo kale waa la jecel yahay in ay FTS si toos ah u codsato.

oo kooban

Sayidka, cashuurta dakhliga shakhsiga ah ama cashuurta dakhliga, khusaysaa lacagta federaalka iyo dadka dakhligoodu mashaqo, sameeyay ay sabab u tahay shaqada ay, ganacsiga iyo hawlaha kale ee la xiriira xiriirka sharciga madaniga ah. Bixiyayaal cashuurta dakhliga shakhsiga ah kala qaybsan yihiin 2 qaybood oo aasaasi ah - dadka degan RF iyo dadka aan lahayn xaaladda this. tixgelin labaad canshuur bixisay heerka sare. Kuwa ama qiyamka kale ee cashuurta dakhliga shakhsiga ah ayaa lagu wadaa noocyada gaarka ah ee dakhliga helay by muwaadiniinta.

Iyadoo la tixgelinayo xaaladda sharciga ah ee qofka canshuurta dakhliga shakhsiga ah, waxaa laga yaabaa in qof dabiici ah ama SP. Xaaladda hore, baahida loo qabo in ay bixiyaan cashuurta dakhliga shakhsiga ah ee qofka kici karaan rasiidka mushaarka, magdhowga hoos macaamil ganacsi sharciga madaniga ah, iibka hantida. pay SP canshuurta dakhliga shakhsiga ah, haddii shaqada on nidaamka caadiga ah ee cashuurta. Haddii ay ka diiwaan gashan oo ku saabsan nidaamka la fududeeyay canshuuraha ama UTII, waajib ku ah in ay bixiyaan cashuurta dakhliga shakhsiga ah iyaga oo aan la magacaabin.

Maadooyinka bixinta cashuurta dakhliga shakhsiga ah yaabaa in loo baahdo in ay soo sheegaan in ay Service Tax Federaalka ah ee dakhliga waa in la macaamilaan maamulka canshuurta ku jaro kala duwan ee. Xaaladaha intooda badan, waxa uu u adeegsanayaa dhawaaqo 3-god. Waxaa muhiim ah in si fiican loo fikiri ay macluumaad aasaasi ah oo ku saabsan canshuur, oo ku saabsan ilaha dakhliga uu. Khaladaadka dhiganta dhawaaqo loo baahnayn. Tusaale ahaan, haddii 3-god code category canshuur bixiye waa sax ahayn - waxaa suurtagal ah in Service Tax Federaalka arko in dokumentiga waa sax ahayn, sidaa darteed waxaa laga yaabaa in aad u baahan tahay in ay dib-u-bixinta Xafiiska.

nooc gaar ah oo warbixinta Adeegga Tax Federaalka ah ee Federation Ruush ee ay dejiyeen wakiilada canshuurta. Tusaale ahaan, waxay yaabaa in loo baahdo si ay u sameeyaan - oo adeegsanaya hab dhaqameed ama ay ka faa'iidaysiga software - "Canshuurta" 6-god ama god-2 oo u soo dir kormeerka canshuurta.