Corporate pfuma mutero; asi kupedza kwokuripirwa mberi kubhadhara

Pakati shoma mari kusvika hurumende chefuma Russian Federation, izvo muboka sezvo remunharaunda, - pfuma mutero. Inofanira kubhadhara makambani zvose Russian uye vatorwa. Ndezvipi chaizvo kuti mutero ichi? How rakaverengwa uchidzidzira? kazhinji sei mabhizimisi vanofanira kuita runoenzanirana inopfupikisa kuti hurumende muchivigiro?

Musimboti mutero

Chii ndera mutero? Kuripwa bhajeti zviri Vanosungirwa mabhizimisi zvose kana chete masangano pasi zvimwe zvinodiwa? pfuma mutero iri semhosva emunharaunda.

Zvinonzi wakaiswa pachiyero zvatinopiwa of Tax Code uye mutemo unoti nokuda yemakambani vari uchishanda munharaunda imwe nyaya iri Russian Federation. Payers kwaiita mari - vane Russian uye dzimwe makambani kuti anazvo pfuma muRussia.

Kubhadhara pfuma mutero pasi itsanangudzo mutero gadziriro rinoitwa chete Real Estate, uyewo mamiriro kuti mutero nechigadziko pamusoro nheyo inokosha wekambani Inonzi yakarongwa pamusoro zvavo cadastral ukoshi.

chinhu mutero

Chii chinhu mitero kuti masangano mukati dzemaitirwe pachikamu, izvo zviri? Maererano zvokudya yomutero Code riri kuzivikanwa sezvo vakadaro vose chinjwa uye usingazungunuke pfuma (kusanganisira kuti hwakatamisirwa boka achishandisa twa Kutarisira), izvo ndiko pakuenzanisa pepa sechinhu yakamisirwa twa. Panyaya makambani yokumwe, nekuda navo chinhu mitero - zviri chete pfuma. Dzidza anokosha zvinhu kuti munguva pfuma mutero (muripo, mazwi). Zvadaro tikaongorora mienzaniso kukarukureta kuMudzidzisi kubhadhara.

Zvakakurukurwa dzemaitirwe uye kuripwa mari

Ndezvipi nheyo kukarukureta uye kubhadhara muripo yakadaro, sezvo pfuma mutero? Payment rinoitwa ayo bhajeti correlative pamwe pamutemo mutero uye chizvidavirire nguva. Chii specificity yavo?

Tax kumwedzi, sezvo vakawanda mamwe marudzi mitero Russian bhajeti, muchiitiko ichi - pakarenda gore. Panyaya nyaya yakareba ndiyo kota wokutanga, mwedzi mitanhatu, uye 9 mwedzi yegore.

Regional specificity

Kukarukureta kuti kuunganidza mubvunzo, kunze panguva mitero kuti vanotenderwa ne zvemitemo zviremera zvenyika Russian Federation. Kuchengetera kukosha kwavo hazvifaniri kupfuudza 2.2%. Maererano zvokudya yomutero Code, vepurovhinzi Angashandisa kusiyaniswa nzira tsanangudzo ukuru runoenzanirana mitero. Chokuratidza pano anogona kuva muchikwata yacho taxpayer, kana chaizvo chepfuma riri pasi mitero.

zvinobatsira

Ndezvipi zvimwe nuances pamusoro kukarukureta uye muripo zvaizobatsira pfuma mutero? Kuripwa bhajeti ose nhengo mari anogona kuva kushandisa dzakasiyana-siyana zvinobatsira. Izvi mhando zvaunofarira zvinogona kuisa pachiyero zvatinopiwa of Tax Code, uye Regional manyuko mutemo. Zvakarurama vasabatanidzwe raanotaura mitemo yeUnited uye avo vakagamuchira kumatunhu Russian, aigona panguva imwe chete.

The yemaitiro nokuti pakuverenga pokuunganidzira

Practical kukarukureta pachikamu kuna Treasury, mune mubvunzo, mitero vaite yavo, rekukwazisa mutero painopera. The yemaitiro nokuti kuziva kukosha mutero iri nyore: zvakafanira kuwanda inoenzanirana aifarirwa vepurovhinzi, pamusoro nechepasi uwandu. Asi usati wawana mari kutamira chezvipo, zvinokosha kuderedza kukura yakawanikwa panguva mutero nguva mberi kubhadhara. Unonyanya chinokosha, iyo inozivikanwa nokuda pfuma mutero masangano - mubhadharo ari bhajeti voitakura kunze nerimwe bazi yoga weboka wekambani yoga (kana ane yayo nepakati papepa).

Terms of mutero muripo uye kugarwa nzira pamwe Federal Mutero Service

Chinokosha pamusoro kugarwa zvebhizimisi uye hurumende kuti mutero mu mubvunzo, - zvinobvira. We kudzidza navo, uyewo mamwe mazano nuances chokuita kuripwa yakakodzera kubhadhara.

Saka, chinokosha zvikuru hunoratidza kuti pfuma mutero, - musi muripo wayo. Ivo ngadzirambe dziri mumutemo, vakagamuchirwa panguva ufanane RF nyaya.

Above tinoona kuti kuunganidza, mubvunzo, akaisa mutero nguva. In framework dzavo mabhizimisi vanofanira kufambira mberi kubhadhara. Ichi chinhu chinokosha kuti kuratidza pfuma mutero. The kupedza kwokuripirwa mberi kubhadhara - Quarterly, pakarepo pashure pakupera mutero nguva. Enterprise kuti hwakatamisirwa Treasury 1/4 yomutero, iyo akaverenga sezvo ari 1st romwedzi, inozotevera pakarepo mushure nhau nguva. Kubhadhara pfuma mutero gore yakaitwa kusvikira 30 March gore rinouya.

It ingangodaro Muchiitiko apo kambani vakatanga kushanda kubva pakutanga kwegore. Muchiitiko ichi anofanira hwakatamisirwa hurumende pfuma mutero? The kupedza kuripwa muripo pasi yakakodzera manyorero - pakarepo pashure okuguma nzira wehurumende kunyoresa, uyewo kuitwa hwakagadzwa nzira kuti kunyoresa pfuma akaita mutero chawo.

Mune zvimwe zviitiko, Federal Mutero Service anogona hake makambani kubhadhara muripo kamwe boka rinotanga kushanda nhengo yakatarwa zvinhu zvinobudirira. Zviri magweta yakarumbidza kubhadhara ngwariro chaiyo nyaya kuti kubhadhara pfuma mutero. The kupedza kuripwa runoenzanirana muripo, tinonzwisisa. Zvino ngatikurukurei mimwe mienzaniso hunobatsira Masvomhu vane mamiriro emakambani mutero mune mubvunzo.

Mienzaniso kukarukureta mutero

Ngatitii, Ltd. "Industry Suite" hwakanyorwa February 11, 2014. Panguva kupinda umboo pamusoro sangano iri rakakodzera mamiriro zvenhoroondo pfuma yaiva uwandu mamiriyoni 1,5 rubles kuti yekambani nepakati papepa. Ngatitii kuti runoenzanirana nhamba 1 March 2014 yakawedzera kusvika mamiriyoni 1,7, musi April 1 - kusvika mamiriyoni 1,8, 1 May - kusvika mamiriyoni 2, uye musi waJune 1 - kusvika mamiriyoni 2,5 rubles. Ngatitii pfuma mutero unodiwa munzvimbo umo kambani unoshanda ndiye 2.2%.

Saka, maererano zvokudya yomutero Code mutero nguva nekuda mutero, mune mubvunzo, ndiro gore pakarenda, uye kuudza - I muzvina, mwedzi mitanhatu, uye 9 months yegore. Sezvataona pamusoro apa, mashoko "Industrial Suite" rakanyoreswa musi February 11, kureva pashure pakutanga pakarenda gore. Maererano zvokudya pamusoro Tax Code, nokuti mutero kambani nguva ndiyo nguva kubva musi kunyoresa kusvikira pakupera kwegore.

RF Tax Code prescribes Ltd. "Industry Suite" kusvikira 30 July kuti kuzviisa rakapedzwa muna ramakanzi nenzira iri mberi kubhadhara kwemwedzi mitanhatu. Uyewo zvinoenderana zvokudya pamusoro Code of kambani vanofanira kuita mberi muripo kwacho, pane mubvunzo. The kukosha mutero mujinga sangano zvichava akaenzana avhareji yegore negore mambure ukoshi nepakati papepa zvinhu. Kuverenga izvozvo, pakugovana mari kunokonzerwa pakuguma kuwedzera ukuru residual kukosha pfuma sezvo ari 1st zuva mutero nguva uye 1st romwedzi inotevera yakakodzera chinguva, uwandu kwemwedzi, iro yakawedzera 1.

Saka, isu tanga muchidimbu nenhamba kuti tine: 1.5 + 1,7 + 1,8 + 2.5 + 2 (ndiro kutakura kukosha zvinhu OOO "Industry Suite" nokuti March, April, May, June uye July 2014 mln.), zvinoitika mamiriyoni 9.5 rubles. Kubva kare 6 mwedzi, tinoisa mumwe 1. Zvakaratidza kuti avhareji yegore negore kukosha zvinhu "Industry Suite" iri rubles vanenge mamiriyoni 1,357. With mari iyi, unofanira kubhadhara pasi muripo. Akaverenga sezvo 1/4 pakati yaipedzerwa mutero maererano aifarirwa vepurovhinzi mhindu. In muenzaniso wedu - ndiyo 2.2%. Ndicho 2.2% of miriyoni 1,357 - iri 29 000 854 rubles. Tora 1/4 unokosha ichi, zvinoitika 7463 rubles. 50 kopecks. Izvi zvichava pasi muripo "Industrial Lux".

Property mutero: nuances

Saka, takurukura chikuru zvinhu chokuita pfuma mutero, uyewo muenzaniso kukarukureta kuti pachine kubhadhara kuMudzidzisi mari. Takadzidza kuti mitemo inogona kuisa sehwakajairika rose nenharaunda yose Russian Federation chokuratidza kuti kuratidza pfuma mutero - iri kupedza mari (Moscow, St. Petersburg uye Nizhny Novgorod - kubhadhara muripo panguva iyoyo kakawanda), uye mwero, wakaiswa rimwe nharaunda vachiravana, dzinova prices ukoshi.

Zvisinei, mune zvimwe nuances zvinokosha chaizvo kuti munguva musengwa iri mubvunzo, izvo zvinofanira kuitwa nemasangano kushanda Russian Federation. Chokwadi chokuti mitemo yeUnited uye Regional zviridzwa Dare dzemaitirwe uye kuripwa pfuma mutero, kazhinji kupiwa mukuru mashoko pamusoro nhengo mabhora yokupira ukama. Chokwadi, kiyi zvokudya Federal Mutemo uye zvinokonzera mutemo munzvimbo Russian, maererano Somuenzaniso, kakawanda vachibhadhara kuti hurumende emakambani, musoro uye zvakajeka. Zvikurukuru, tinoona kuti kupedza kwokuripirwa pfuma mutero muMoscow, zvakafanana mune dzimwe nharaunda. Zvisinei, pane nuances chokuita netsika makambani kuita nhengo mitoro kuna Federal Mutero Service, zvakajeka nezvaro yeUnited uye emunharaunda mitemo. Panyaya iyi, kwainyanya mutemo vari mirayiro kwatiri. Ndoupi Ndinofanira kuripa vainyatsotarisirwa?

Zvinorehwa kushandiswa chaiyo chepfuma

Zvezvisarudzo chinozikamwa Sub-pamutemo mabasa ari mubvunzo, - Bazi Finance Letter № 03-06-01-02 / 28. Hunoratidza kunenge zviremera pamusoro kuripwa chepfuma mutero pamusoro mari kuti kambani haisi pamutemo mune waakaudzwa nenzira. Gwaro rino rinotsanangura kuti pakatanga mashoko pamusoro yakatarwa yesangano makambani ari hurumende evoruzhinji - kwete huru yokuona mu pave zvakasimba kuti mitoro kubhadhara runoenzanirana mutero, pasinei nokuti zvinhu kunyoresa kunodiwa.

Kana izvi kana zvimwe wakaiswa ndeizvi kushandiswa pakugadzira, vanofanirwa kuverengerwa mukati mutero mujinga sangano, uye vanofanira kubhadhara muripo. Panyaya iyi, iyo pfuma inofanira kunyorwa chizvidavirire dzegore 08. The kuramba nesangano anotevera kunenge zvakafanana zvinogona kuongororwa sezvo Federal Mutero Service kusabhadhara mitero.

Mutero nemasangano vatorwa

Kuongorora tsanangudzo yakaperera kiyi chokuita kudaro sungiro, ave pfuma mutero (muripo, mashoko), tinogona kuongorora zvinhu izvi zvinodiwa akasangana nemasangano vatorwa.

The mutero mujinga iri nyaya aumbwa chete tichiregeredza Real Estate. Hazvina basa kana ari munharaunda mabasa chairo yokumwe yemakambani kuRussia kana kunze ndizvo.

Kukarukureta pfuma mutero kana ine dzimwe kambani, kunobva mashoko anoratidza ayo uwandu mutengo pakutanga pakarenda gore. ruzivo urwu anofanira chakasvitswa kuna Federal Mutero Service nemasangano kuti tiite hwokugadzira uwandu zvinhu zviri zvakakodzera mhando. Mberi kubhadhara iri pfuma anazvo nemakambani vatorwa, vanofungidzirwa pakuguma nhau nguva sechinhu 1/4 yacho kukosha uwandu kukosha pfuma kane hwakagadzwa emunharaunda mitemo bheji.

Kana kodzero varidzi akakodzera mhando pfuma rinonyoreswa pashure pakarenda gore akatanga, muitiro pakuverenga advanced kubhadhara kufungwa chaiko nguva kushandiswa nesangano raJehovha nhengo mari. Zvinofanira kucherechedzwa kuti chinhu chikuru kuti muparamende - haisi pamutemo chokwadi, tichiratidza kutanga pfuma makambani vatorwa vakapinda mamiriro zvenhoroondo data, uye kuti sangano rinoshandiswa hunobatsira iripo mari.

Zvinogona kucherechedzwa kuti, sezvo iri mhosva pamwe nemakambani Russian, masangano vatorwa vanofanira mitoro yavo pasi pfuma mutero pachishandiswa yomutero nguva iyo unoenderana pakarenda gore, uyewo kushanda mukati kuumbwa zviri nhau zvikamu, kufanana ini kota, hafu-gore uye 9 months yegore. The rokuti yepa pfuma mutero gore, sezvinowanzoita pamwe yemakambani Russian, chinoguma musi March 30 anotevera gore.

Zvinorehwa chaiko pfuma nzvimbo

An chinokosha caveat: masangano vatorwa vanofanira tinokangamwira mutero uye mberi kubhadhara kuti remunharaunda bhajeti nzvimbo chaiyo nzvimbo chepfuma, izvo zvavanazvo. Panoperera yomutero kana chizvidavirire nguva kambani anofanira pasi Federal Mutero Service panguva yoga nepakati jira kana bazi nzvimbo, kuva, uyewo panguva nzvimbo imwe neimwe pfuma kubhadhara, tichiratidza uwandu pachine kubhadhara. Chimwe zvinosungirwa yemakambani - paumbwe mashoko ari ushandiswe chimiro uye uzvitumire kuna IRS.

Kana boka yokumwe hakuiti kuitisa bhizimisi Russia, zvakadaro anofanira kuripa nepfuma mutero, kana mari zvakakodzera muridzi muna Russian Federation kodzero muridzi.

Kuripwa chepfuma mutero pamusoro Quarterly inofungidzirwa zvinoitwa vatorwa yemakambani Masangano panzvimbo chaiko pfuma nzvimbo. Nguva, sezvinowanzoita mapoka Russian, akanyorwa mitemo Russian Federation.