Canshuurta bulshada Midaysan (UST)

The canshuurta bulshada midaysan yahay canshuurta federaalka ee Ruushka. Waxaa lagu eedeeyay in miisaaniyadda federaalka, iyo sidoo kale lacagaha kala duwan ee aan miisaaniyadda ee heerka gobolka. Lacagahaas waxaa wakiil Caymiska Fund bulshada, Pension Fund, caymiska caafimaadka khasab ah. canshuurta waxaa loogu talagalay si ay u ururiyaan khayraadka diirada loogu baahan yahay hirgelinta hawlgabka State iyo ammaanka bulshada iyo daryeel caafimaad ee dadka u. UST muujiyey bulshada shaqada canshuurta.

Tirada Law 212-FZ taariikhaysan July 24, 2009, waxaa la ogaaday in ka January 1, 2010 madaxa joojiyaan in ay leeyihiin saamayn 24 UST. Taas macnaheedu waa in bixinta mushaarka canshuur bulshada midaysan ayaa loo bedelay bixinta tabarucaadka khasab ah in Fund caymiska bulshada iyo Fund Pension ah, iyo sidoo kale in TFOMS iyo FFOMS.

Under sharcigan, heerka ka qayb qaateen ayaa badelin tan iyo January 1, 2010, halka laga bilaabo January 1, 2011 wuxuu kordhay 34%, kuwaas oo 26% ay yihiin lacagaha qasabka ah caymiska hawlgabka. tabaruca Caymiska waxaa la bixiyaa ka dakhli sannadeedka guud oo aan ka badnayn 415 kun rubles. Nidaamka noocan oo kale ah ee lacagta caymiska khasab si weyn u kordhin kartaa heerka hawlgabka. At hawlgabka isla ka dib soddon sannadood ee bixinta taburucaad ma aha in ka yar 40% ee heerka mushaharka.

Bixiyaan hal canshuurta bulshada kuwa cashuurta bixiya kuwaas oo u baahan in la sameeyo lacagaha qofka ka shaqeeya iyo sidoo kale canshuur bixiya dakhligooda ka UST. Kooxdu waxay ugu horeysay ka mid ah hay'adaha sharci, dadka dabiiciga ah diiwaan sida ganacsatada shaqsi , iyo lacagta sameynta mushaaraadka shakhsiyaadka kale, iyo sidoo kale dadka caadiga ah jirka (muwaadiniinta). Bixiyayaal kiiskan u dhaqmaan sida loo shaqeeyaha.

Unified canshuurta bulshada, sida laga soo xigtay Articles 235 iyo 236 ee Xeerka Tax waa in la siiyo ururada in Mag la siiyo shaqsiyaadka hoos sharciga madaniga ah, heshiisyada shaqada iyo copyright, marka laga reebo bixinta gunnada in ganacsatada shaqsi.

canshuurta bulshada midaysan Waxaa la bixin doonaa ka dib markii deeqda ah ee canshuur celinta ka hor March 30, dhicitaanka soo socda ee muddada warbixintan. Nuqul ka mid ah lagu dhawaaqo waa lagama maarmaan si ay u bixiyaan jirka FIU ah baaxadda dhul hor 1 July ee sanadka soo socda muddada warbixintan by UST ah.

canshuurta bulshada midaysan Waxay ku xiran yahay abaal marin shaqo la siiyaa shakhsiyaadka noocyada kala duwan ee heshiisyada iyo, marka lagu daro, lacagta waxaa la sameeyey on qandaraasyada shaqada.

faa'iidooyinka Tax canshuurta bulshada waxaa lagu bixiyaa arrimaha soo socda. Ka reeban bixinta gunnada bilaa cashuurta dakhliga dadka dabiiciga ah iyo magdhaw fasax aan la isticmaalin, caymiska hoos heshiis caymiska caafimaadka. Intaa waxaa dheer, ma hoos gasho UST kuwa lacagaha, taas oo aan la xiriira jari ee kiiska cashuurta dakhliga, dakhliga iyo kharashyada ee dadka naafada ah ee dhammaan saddex kooxood (I, II iyo III).

UST iyo qaybinta waxaa go'aamiya Qodobka 241 ee xeerka cashuuraha. The xaddi aan qasab ku ah canshuur, ku xusan Qodobka 238, iyo faa'iidooyinka - Qodobka 239 Xeerka Tax. Habka aad u xisaabinta iyo lacag bixinta waqtiyada soo qoray qodobka 243 ee xeerka cashuuraha. Xaddi bixiyo si gooni gooni ah ee miisaaniyadda federaalka iyo lacagaha gaarka boqolkiiba ku haboon saldhigga canshuurta.

Caddadka lacagta sotsstah, hoos is-bixiyaha ee lacagta loogu tala galay ujeedooyinka kharashka caymiska bulshada. Inta ay bixin miisaaniyadda Federaalka waa la dhimi karaa in xaddiga bixiyayaal ah lacagta caymiska isla muddadaas ee caymiska hawlgabka, sida uu canshuuraha ku xusan sharciga № 167-FZ ee taariikhda 15 December 2001 "On caymiska khasabka ah ee hawlgabka."

In ka badan bishii, cashuurta bixiya waa in loo xisaabiyo lacagta horey loogu UST lacagta ugu weyn tan iyo bilowgii ay khuseyso mashaqo ah muddo canshuurta ka hor dhamaystirka bisha.