Excise zvazvingava. Excise uye mhando rates dzemaitirwe uwandu mutero pamusoro excise mutero. Excise rate iri Russian Federation

The mutero gadziriro yacho Russian Federation uye dzimwe nyika dzakawanda kuisa pamusoro muunganidzwa mhando iyi kune Treasury, sezvo excise basa. Ari kupomerwa mhosva, kazhinji kwenguva pfupi siyana kwenhumbi - kunyanya avo kuti dzinoratidzwa sezvo mari kwazvo. Achitora excise - chinhu chinokosha mamiriro richizadza bhajeti. Saka chinhu chikuru kuti zviremera - kuitira mukuru kunyatsoshanda acho. Chii chinonyanya zvinhu excise basa? Chii pfungwa yaro upfumi?

Chii excise mutero?

Under excise basa unonyanyozivikanwa kunzwisiswa somunhu mhando mutero, iro rinowanzoshandurwa mhosva mumatare masangano uye munhu Entrepreneurs panguva remapazi yavo nevamwe mazita nhumbi. Akanyanya - zvifambiswe mhiri pamuganhu Russian Federation. Kune vazhinji nzira kuna kupatsanura pakati excise mabasa. Somuenzaniso:

- on yokureva padanho wehurumende simba;

- on vanotongwa kutapurirana kuti bhajeti;

- on sei kushandisa mari;

- kurega kuti migero;

- pasi Zano mutero;

- nzira mitemo nduma mberi.

Kana isu patsanura ari excise pamusoro chikonzero izvi, zvichava taxable:

- vechigaro muchikwata che batana;

- kuzviuru, sezvataona kumusoro, pamutemo masangano uye munhu Entrepreneurs;

- Kunwa hunhu, rinonyatsotarira mari pamusoro indeterminate mazita mabasa;

- vechigaro muchikwata che zvisina kunanga;

- akaverenga uye vaibhadhara taxpayer pamusoro yavo;

- vechigaro muchikwata che inodzorwa, nekuti vachibhadhara izvi zvinogona kutungamirirwa zvemari akasiyana siyana - yeUnited, emunharaunda.

Excise mutero - imwe mutero zvisina kunanga. Kureva, iye chaizvoizvo vaibhadhara taxpayer haachipo, uye vatengi.

Excises, saka, zvinosanganisirei mutengo nhumbi. Agamuchira yacho kubva pakutengeswa ane chigadzirwa, kuti taxpayer deducts mairi mari chaienzanirana excise basa iri bhajeti.

Chii zvoupfumi musoro kufunga mutero zvakasiyana?

Chokutanga, kuti excise mutero chichasimbiswa neHurumende kuti zadzai bhajeti tichiregeredza pamusoro windfall mari kuti akasimba anogamuchira kubva kusunungurwa mukuru-kumucheto zvigadzirwa, uyewo yokuenzanisa zvoupfumi mabhizimisi kwezvakatipoteredza. Uyezve, ichi mhando mitero anogona chigadzirirwe kupinza zvigadzirwa - kuitira kudzivirira pamusika yenyika. Hurumende anosarudza kuti mwero excise mabasa, izvo, kurutivi rumwe rutivi, kuti zvinobudirira kupedza dambudziko iri, kune rumwe - anogona kuramba Kukwezva ari wechipfuwo musika dzimwe makambani.

Nokuti zviremera, nyika zvinokoshawo kuchengeta mwero mutemo nokuda kuziva uwandu zviratidzi maererano kuramba zvinogamuchirika kutengesa mutengo excisable nhumbi vagari - sezvataona kumusoro, taxpayer chaicho mubvunzo vari vatengi akaitwa.

VAT excise musiyano

Sezvataona pamusoro apa, mashoko nhau mutero iri semhosva zvisina kunanga. Havasi vazhinji Russian Federation. Kuwedzera excise muunganidzwa iri vaiona kunanga VAT. Zvichava kubatsira kudzidza chii anokosha akasiyana pakati pavo.

Chokutanga, VAT akapiwa pamusoro risingayereki rakasiyana-siyana nhumbi. Uyezve, pasi VAT, uyewo mabasa yakabva taxpayer. Excise rate iri, akavapindurawo, chete nhumbi. Chimwe musiyano kubva VAT mhosva pasi kukurukurwa - nyore inonyatsoita kuti pakuverenga kukosha wakawedzera mutero. Mhando excises prices dzinoiswa akawanda chikonzero. The yemaitiro nokuti pakuverenga iri tsamba kubhadhara zvingasanganisira vakawanda parameters - chikamu ichi ichakurukura gare gare munyaya.

Mumwe musiyano unokosha pakati excise mutero kubva VAT mukuti pakutanga, kazhinji inosanganisira pakuonekwa chaiwo mubhadharo mutoro bhizimisi. VAT chete - mutero zvikurukuru fiscal. Ndiko, uchishandisa mitemo mari pamusoro payo, kambani yose kunoderedza mari mutoro kushoma. The profitability makambani kuti kubhadhara VAT, pfungwa hauzoti kuvatumwa izvo kunozivisa masangano kuti havasi pasi mutero uyu.

Zvadaro, kana tikafunga excise mutero unodiwa pamusoro pavo haisi nguva dzose zvaizopedza ne kubvisa. Somugumisiro, kambani iri chaiyo muripo mutoro. Dai akanga asina abhadhara excise mutero (kuva panguva mwero zvingadai zvaizopedza ne kubvisa), ayo profitability angadai yekudyidzana yepamusoro. Naizvozvo, kuunganidzwa kwemari unoenderana kubhadhara - chinhu chinokosha pamusoro replenishment cheHurumende bhajeti. Excise mitero zvinomiririra zvinokosha kwemari kuna Treasury nhava. Excise for Russia uye dzimwe nyika dzakawanda dziri kuisa kune ukoshi chinoumba dzimwe nguva sezvakarayirwa anoverengeka makumi ezviuru muzana ravakatengesa mutengo.

Dzimwe nguva vanopinda kuMudzidzisi kubhadhara dzinoitwa kuwedzera kunyatsoshanda kuti vachiongorora pamutemo turnover mumwe chigadzirwa rehurumende. Panyaya iyi, iyo excise mitero anogona kuisa vade - nokuti hurumende iri kukosha hakusi zvikuru kugamuchira mari iri bhajeti, sezvo kuona kuti chii kubhadharwa kuranga makambani.

Viewed mutero mhando yakatanga akatanga Russia muna December 1991. Kwenguva refu yacho muunganidzwa yaidzorwa nokuondomoka yoga mutemo. Asi kubva 2001, chikuru chimedu mitemo iri zvoupenyu yepamutemo ukama hwava Tax Code. Excise rate pamusoro pavo, uye mamwe maitiro ichi mhando mitero anotsanangurwa mu kuMudzidzisi zvokudya zviri Code. To kuva chaiwo - mitemo Chapter 22 Part 2 of Tax Code.

Basic zvinhu achiumba excise mutero: inoenzanirana, nechigadziko uye chinangwa mitero. Vose kuhupenyu zvigadzirwa iro excise pabasa iri kupomerwa. Funga zvavo chaizvo.

Chii zvigadzirwa pasi excise basa?

Huru zvigadzirwa, zviri kuongororwa excise mutero dzinosanganisira:

- doro-tune zvigadzirwa;

- zvinwiwa zvinodhaka;

- mufodya;

- peturu;

- Diesel mafuta uye mafuta;

- car.

Asi mune zvimwe zviitiko, vamwe zvinhu zvinogona asingachaiti excise mabasa. Somuenzaniso, vamwe zvinonhuhwira rumwe rutivi, vari chokuita doro-tune zvigadzirwa, pane dzimwe - havasi zvigadzirwa kuti vari pasi excise basa. zvino isu kudzidza specificity rimwe kiyi zvinhu mutero mu mubvunzo, - prices.

Excise rate

The kukosha vaiona parameters rinorondedzerwa zvatinopiwa of Tax Code. Excise for Russia muna RF Mutero Code vari ngadzirambe yunifomu yose nyika. Ivo dzinoiswa kupinda 2 mhando - zvikukutu uye zvabatanidzwa.

Excise mitero, ukama hwakasimba, yakatangwa Mhedziso mashoko por chairema mutero hwaro. Somuenzaniso, 1 tani kana peturu muna 1 fő panyaya iyi. Uyewo prices akabatana excise pabasa nomusi excisable zvinhu anofanira dzaona maererano zvakasimba dzemitambo, uyewo nokukosha mari inoshandiswa.

Mune zvimwe zviitiko, unogona kushandisa munhu kusiyaniswa kusvika kuna kupatsanura prices. Somuenzaniso, excises pamusoro kbps chinotsva kupinda RF kupfuura avo kuti zvaizobatsira shoma mhando rwokugadzirwa epetroleum zvigadzirwa. Zvinogona kucherechedzwa kuti yakasimba excise mwero kazhinji indexed akavakirwa mitengo. Asi inobvawo pamusoro zvinokosheswa mamiriro mutemo achiunganidza mitero.

The chinhu mitero mukati riparadzirwe excisable zvigadzirwa

Chimwe chinokosha pamusoro excise mitero - chinangwa mitero. Funga specificity kwayo. Maererano dzemunharaunda of Tax Code, pasi mitero pasi excise basa anoonekwa kuva pasi remapazi kuti anoteererwa pamwe nhumbi, pasi mhosva, mune mubvunzo. Izvi zvinogona kuva:

- sale of nhumbi hanya;

- chionekeso, nokuisa zvigadzirwa, kutakurwa kwenhumbi mhiri pamuganhu Russian Federation;

- kuchinjwa kugadzirwa, anogadzirwa kushandisa mbishi zvinhu kusvitsa, muridzi kuMudzidzisi zvekuvaka kana zvimwe masangano;

- Direction wakabudiswa ane zvebhizimisi mishonga, izvo pasi excise mabasa, nokuti avo zvinodiwa;

- the kwebasa rinofanira excisable zvibereko guru yemakambani, sechivako Unit unomutenda, kudyidzana mipiro.

Kumwezve kuti paumbwe chinhu mitero pasi excise - kutengeswa nenhumbi, izvo kubatwa ari mamiriro, Municipality, ndezvaJehovha muchikwata che atorwe kana ownerless.

Chokwadi, sezvo chinhu mune mubvunzo, uye vaiona zvichiita zvinhu iro excise pabasa iri mhosva pamusoro munharaunda Russia kubva kunze kwenyika.

Zvinogona kucherechedzwa kuti, nokuda vanoverengeka zvatinopiwa of Tax Code, chinangwa mitero anogona tsunga somugumisiro nokusanganisa zvigadzirwa dzichiumbwa excisable zvinhu. Panguva excise mitero iri, ave mutemo, wakakwidzwa kupfuura avo zvigadzirwa zvinoshandiswa sezvo mbishi zvinhu.

Pane zvinhu zvinoverengeka zviri izvo zvaizobatsira tsanangudzo chinhu mitero pamusana risiti kana Posting vezvinhu, izvo pasi excise basa. Saka, kana tinotaura nezvavo, chinhu akatsunga nokuti ndiite mabasa pamwe chete zvinhu zvakadai panyaya iyi uye peturu, kureva chikamu mhandara. ari Posting nzira iyi nyaya kunoreva kuita zvinhu kuti vatanga vachishandisa zvinhu zvayo, kuti nhoroondo. Unogona kuonawo kuti tsanangudzo chinangwa mitero rinoitwa chete kana kambani ane chitupa kusunungurwa excisable zvinhu.

Chaizvo kuziva mutero umbowo excise mabasa

Funga vane mitero kubva excise mabasa, ongorora Database chaizvo marudzi zvakakodzera mari. Zvinogona kucherechedzwa kuti chakarurama ichi hunonyatsobatana kune yaimbovapo, nokuti excise nechigadziko akatsunga inobva for zvikuru zvigadzirwa. Its ukoshi anogona dzinoenderana:

- vhoriyamu kwenhumbi kutengeswa hombe (kana prices ava hwakasimba);

- mutengo kwenhumbi kutengeswa, iro rinowanikwa inobva mutengo ndakatsunga pachishandiswa urongwa of Tax Code;

- mari inoshandiswa, inobva paavhareji kutengesa mutengo muzvirevo Billing nguva kana pamusika mutengo;

- vhoriyamu kwenhumbi kutengeswa hombe pamwe kunonyanyisa pamusika prices, zvinoratidza Retail zvinogona.

Iye zvino ngatikurukurei kuti uwandu excise mutero anogona dzaona uchidzidzira.

Kukarukureta uwandu excise basa

The kwazvo excise nhumbi iyo kwatemwa zvazvingava yatarwa akaverenga achishandisa nzira iyo inorangarira yakadaro zvinoriumba:

- mujinga ukoshi (raanotaura rubles kana mashoko chaiwo);

- kukura mwero (mu kubva muzana kana mune rubles kwakavakirwa Vhoriyamu production).

Kana chigadzirwa iri akagadzawo zvazvingava yaisanganisa, iyo nzira taitsvaka zvishoma kupfuura kuoma. It inorangarira:

- ukoshi hwaro nenzira chaiyo;

- kukosha mwero chete chairema goho;

- the chikamu mutero hwaro;

- kufadza kukura kukosha nenhumbi iro excise pabasa iri kupomerwa.

Mari muripo kunotemwa pachishandiswa zvose kuMudzidzisi mutero mari nechimwe chikamu nhumbi, kunyange kana chaikosha vanoumba ari excise mutero - zvazvingava, - mu nechimwe kunotemwa nemitemo siyana. Kukarukureta unonyatsoratidza zvipo zviri kuitwa migumisiro yokupedzisira fiscal nguva uye anofunga mhando dzose remapazi chokuita riparadzirwe excisable zvigadzirwa.

The yokupedzisira kukosha excise mutero, izvo zvinofanira kubhadharwa kuti bhajeti iri Russian Federation anofanira kutsunga kufungisisa zvaibvira mutero mari pamusoro nyaya mhando. Panyaya iyi runoenzanirana chazvo kungava akanaka kana akaipa. Muchiitiko chokutanga, musiyano iri hwakatamisirwa bhajeti. Kana mari - zvakawanda excise mutero, mutero haisi vaibhadhara neHurumende, uye musiyano rwunoverengerwa kuti chekambani nekutambira mari kuti bhajeti. mutero vasabatanidzwe zvakakodzera pamusoro nyaya takatsunga zvinoenderana zvokudya yomutero Code.

Terms of kubhadhara excise mabasa

Aongorora chii chinoumba mutero nechigadziko, excise rates, uyewo nyaya mitero, isu funga nezvemamwe nguva miganhu nehanya vachibhadhara kuti bhajeti.

The chikuru chinhu ichi nyaya - musi kutengeswa nenhumbi, izvo pasi muunganidzwa, mune mubvunzo. Zvinonzi tsunga, zvakare, inobva dzemunharaunda of Labor Code. Kazhinji, ndiro zuva ainge atumirwa kana kuchinjirwa kune atenga excisable zvinhu kana intra-yemakambani yakarongeka, iyo inopa Retail rokutengesa mishonga iyi.

Mitemo Pane dzakananga maererano iro peturu vagara vandifungira musi Implementation - zuva okutambirwa parutivi mafuta, ine gwaro kuti peturu yokucheneswa. Panewo nuances kuziva musi okutambirwa denatured panyaya iyi - zuva kuzviwanira chigadzirwa, ine gwaro.

Huwandu excise basa anofanira rwakabhadharwa kuna yeUnited bhajeti parutivi taxpayer pamberi yechi25 romwedzi inotevera rapfuura mutero nguva. Kana tiri kutaura pamusoro kuchinjwa mutero pamusoro peturu uye doro yemakambani pamwe zvakafanira uchapupu, voitakura pamberi wa25 romwedzi wechitatu akatevera kare mutero nguva.

Paid excise nemitero, sezvo mutemo, munharaunda apo zvigadzirwa anogadzirwa. Masvomhu kuti peturu uye doro yaitwa zvakasiyana. Kana panyaya iyi achapiwa kwakaitwa boka, iro rine gwaro kuti kusunungurwa nespirtosoderzhaschih zvinhu, zviri excise basa vanobhadharwa vari munharaunda iyo runoenzanirana kushanda rinoitwa. Kana peturu inotengwa nokuda boka, iro rine gwaro nokuda reprocessing, iyo excise basa vanobhadharwa vari munharaunda umo taxpayer rinonyoreswa.

kushuma

Takadzidza vamwe excise prices hwakasimbiswa Russian Federation, chii vari kutsanangura zvechadenga chinhu mitero nechigadziko nekunhonga data, vaiona mashoko kuripwa runoenzanirana mutero - kushuma kubhadhara mu mubvunzo. Mitero vanofanira akatumira Federal Mutero Service kweRussia Declaration pamusoro migumisiro wokupedzisira fiscal nguva - pamberi yechi25 inotevera mwedzi, yakafanana gwaro vasati wa25 romwedzi wechitatu kuti kunotevera nhau mwedzi - nokuti mitero dzinoita mabasa pamwe twasu-mhanya peturu kana denatured panyaya iyi.

Kupenda excisable zvinhu

Zvinobatsira kufunga nezvemamwe Kunyora zvinhu pasi mutero pasi kukurukurwa maonero. Kune akawanda zvinhu, kugadzira izvo zvinoda chinokosha kuzvidzora neHurumende. Kunyanya, doro uye mufodya. Vanofanira kuva yakakosha kana excise inoratidza. Kudivi rimwe, ivo mbisa chokwadi chokuti zvinhu inozviisa kuMudzidzisi mutero, pane dzimwe - setifaya kugadzirwa kwavo ezvinhu kuti zvinodiwa akarongwa nemitemo. Excise inoratidza, sezvinoita ushe, ane mutengo. Rinogona hwaizogadzwa kwakavakirwa isingachinji Vhoriyamu zvinhu. Excise uye anokosha inoratidza vanoonekwa se chizvidavirire magwaro.

Ndezvipi amabasa kunosanganisira zvinhu asingachaiti excise?

Zvichava kubatsira kudzidza chii akavhiyiwa vakasununguka kubva excise mabasa. Idzi dzinosanganisira:

- ekisipoti nhumbi, izvo pasi excise basa;

- kuchinjwa yakakodzera mhando kuti mukugadzira zvimwe zvinogadzirwa excise zvigadzirwa pakati STRUCTURAL dzakabatana kusangano repamutemo (kana vasiri vakaparadzana masangano mutero mubhadharo);

- kutanga kutengeswa kwenhumbi kuva muchikwata che achitorwa, ownerless kana avo vari pasi kutamira hurumende kana kuti Municipality;

- maindasitiri kugadzira nhumbi, kunze kutongwa vehurumende;

- the zvichiita nenhumbi munharaunda wokuRussia Federation kuburikidza chengarava, riri munzvimbo ine hupfumi mapazi chaiwo.

Kuti mukwanise kudzivisa kubhadharwa excise basa zvinhu zviri aivigirwa kubva kuRussia kana kutorwa kuburikidza chengarava riri inokosha zvoupfumi vematunhu, unofanira kupa kuna taxpayer mutero sechivako webhanga vimbiso kana rubatso, uyewo zvinyorwa certifying chokwadi pamusoro kwema. Izvi zvingava:

- zvibvumirano, achisimbisa ukama pakati payer pakati excise basa ane naye;

- mubhadharo zvinyorwa certifying risiti pamusoro Nhoroondo taxpayer wacho kwemari nokuda aivigirwa nhumbi kubva Russian Federation;

- tsika kuzivisa, iro vamire pachiyero pamutemo miviri;

- Makopi pakufamba kana kutumira magwaro setifaya chokwadi pamusoro ekisipoti zvigadzirwa kunze.

Operations pamwe excisable zvinhu: vamwe nuances

Saka, isu akatarira anokosha ruzivo pamusoro chaiyo excise mutero zvakatangwa mutero mitemo yacho Russian Federation. Takawana kuti rinokosha mhando mutero akapomera mamwe marudzi zvinhu. Huru zvinhu anoumba excise mutero - inoenzanirana nechigadziko, chinangwa mitero. specificity yavo pakutsvaga zvokudya yomutero Code. Asi pane zvinoverengeka chinozikamwa nuances kuti munguva turnover kuti excisable zvinhu mu Russia. Zvichava kubatsira kudzidza navo.

Chokutanga zvakakodzera achiteerera zvatinopiwa ari Tax Code, achitanga kuti nyaya ine excisable zvigadzirwa akavhiyiwa yaifanira voga. Zvikurukuru, rinoshanda akavhiyiwa vane nhumbi iyo excise mutero unodiwa wakaiswa - zvakasiyana. Kana takasimba-mutero payer asingadi kuteerera zvinodiwa izvi, uwandu excise basa anofanira dzaona kwakavakirwa kunonyanyisa kukura nechigadziko zvazvingava, iyo inechirevo kutengeserana iri kutereswa mu mubvunzo.

Chimwe nechimwe, izvo zvinobatsira kuteerera - nzvimbo Tax Code, kufadza kubhadhara excise basa hakusi chete Russian pamutemo masangano uye mumwe Entrepreneurs, asi dzimwe masangano.

Sezvakaita nemitero, kubhadhara excise basa - zvinosungirwa, asiri kuzadzika uko pamwe ne vatevedzere vachibhadhara zvakakodzera kubva vanamuzvinabhizimisi. Naizvozvo, kana kambani hakusi chokwadi Somuenzaniso, kushanda rimwe yaanobhadhara - zviri nani kubhadhara excise basa panguva iyoyo. Rinogona kushandiswa senzira yaanobhadhara papera - kana zviri kuratidza chokwadi pamusoro overpayment kusvika bhajeti.