Ichechi inobhadhara mitero muRussia: mhinduro yemumwe nyanzvi

Muzvinyorwa zvemashoko, kwete, hongu, hongu, pachava nemashoko pamusoro pesarudzo yemafungiro eChechi yeRussia Orthodox, pamusoro pemari inoshamisa yevanamati veOrthodox, pamusoro pemutemo unoita kuti chechi irege kusvibiswa. Hazvishamisi kuti pamusoro pemamiriro ezvinhu aya vakawanda vari kubvunza mubvunzo uyu: "Chechi inotengesa muRussia here?" Tichaipindura sezvinonyatsotsanangura.

Chechi chii?

Kuti tinzwisise kana kereke inobhadhara mitero muRussia, tichazoona kuti chii chaicho chiri ROC kubva pane "bhizinesi" nzvimbo yekuona. Masangano ezvitendero munyika yedu anotorwa sevatambi vese vari muhukama hwehupfumi - vanoita zvimwe zvinhu, vane chero ipi zvayo - inofambiswa, inzvimbo, dzimba, nyika. Zvinonzwisisika kuti vane kodzero yekudanwa masangano epamutemo.

Mukuwedzera kune zvose zvataurwa pamusoro apa, masangano echitendero ari kuita chimwe chinhu chechitendero - vanoita dzimwe mhemberero nemhemberero, misangano uye zviitiko. Art. 8 yeDare ReMutemo nha. 125 "PaRusununguko rwehana neZvisina Dzidziso dzeChechi" rinotsanangura pfungwa ye "chechi" se: kuzvipira kweboka rezvikwata zvevanhu, izvo zvinoumbwa kupararira kwekutenda uye kubvumirana kwaro, pakati pezvimwe zvinhu, zvakanyorwa sehurumende yepamutemo.

Mutemo wepamutemo uye chechi

Funga nezvezviitiko zvepamutemo, imwe nzira kana imwe yakabatana nechechi yemitero kune nyika muRussia:

• ФЗ №7 "Nezvemasangano asiri ehurumende": kereke ine kodzero yekuita bhizinesi, uyewo kuumba nhamba dzemabhizimisi ayo nemasangano.
• FZ Nha. 129 "Pamusoro pekunyorwa kwehurumende kwevatengesi uye masangano epamutemo": kereke nematavi aro zvinomanikidzwa kunyoreswa kwenyika.
• Mutemo weChristian Law no 125, nha. 11, wataurwa kare: kune masangano ezvitendero, nzira inokosha yekunyorwa kwehurumende inofanirwa.
• Mutero Wemitero yeRussia Federation, nhaurirano 3, chinhu 1: zvinhu zvekunamata zvinorehwa neVAT.
• Kugadziriswa kweHurumende yeRussian Federation No. 251 (31.03.2001): gwaro racho rine rondedzero yakakwana yezvinhu nezvinhu zvinotengeswa nechechi uye zvisingabhadharwi neVAT.
• Chibvumirano "Pamusoro peKutengeswa Kwekudzidza, Scientific uye Mutsika Zvinhu": kutengeswa kwezvitendero zvakatengeswa kunze kwenyika hazvikwanisi kudarika kune izvo zvinoshandiswa kune zvinhu zvakafanana munharaunda yenharaunda.

Mari yekuwana kereke

Ichechi inobhadhara mitero muRussia uye ine mari ipi? Uyu mubvunzo unonakidza kune vagari veRussia. Ngatishandise pfungwa huru kubva pane zvakabatanidzwa nesangano rechitendero:

• Mipiro yevatendi pamakero, chiyeuchidzo;
• Mipiro yevatsigiri;
• Kutengesa makenduru;
• Kutengesa mabhuku nechitendero atibutics;
• "Lace" kukohwa mushure mekushumira;
• Kubhadhara kubva kumabasa ezvokutengeserana ekereke dzezvitendero;
• Kudhindwa kwezvivako zvechechi zvekushandisa pasina;
• Receipts kubva kubhadharo yehurumende yeRussian Federation.

VAT yechechi

Kutaura pamusoro pemitero iyo kereke inobhadhara muRussia, zvakakosha kugunzva pazvikwereti izvo sangano rechitendero rinosunungurwa kana vari kuripa mari yekuchengetedza mari yakarongeka. Chinhu chokutanga kubhadhara kuVAT - ticharondedzera kuti kutengeswa zvakananga nechechi kunopa kodzero yekurega kuripa 18% yemutero kune mari yehurumende:

• Zvinhu zvekunamatwa kwechitendero: zvifananidzo, zvidhori, maaritari, Gogogoti, nezvimwewo, pamwe chete nezvikamu zvinoumba zvisingagoni kuonekwa nazvo: zvivharo, zviratidzo zvemafaira, nguo, nezvimwewo.
• Denga rekukomba zvinhu, zvivakwa zvezvinhu: iconostases, makuva, crayfish, zvinogadzirwa, zvigadziko, zvigadziko, zvigadziko zvemahwindo, zvigaro, mabhodhi eatari, nezvimwewo.
• Zvinhu zvehutano hwechitendero cheOrthodox: michinjikwa, mabhanhire neminamato, vashandi, mamiriyoni, mitemo, mabhanhire, mazhenje, zvinonhuwira, maitiro ezvigadzirwa zve Easter mazai, nezvimwewo.
• Zvinhu zvakakosha zvinhu uye zvinhu, pasina izvo zvisingabviri kutungamira kunamata: zvinonhuwira, mafuta, censer, kenduru, miro, zvigadzirwa zve saboring, makerubhi, zvisimbiso zve prosphora uye artosa, nezvimwewo.
• Vashandi vekugadzirira: nguo, mabhanhire, varindi, makirasi, mabheti, zvikwata, mabheti, mapuroni, nezvimwewo, pamwe chete nevatengi, zvirembera, matanda, maketani, matanda, nezvimwe.
• Mifananidzo yemabhuku: mabhuku eitoriki (Magwaro matsvene, mabhuku eminamato, vatsvene, mazita, chinopredstavleniya, matamende ezvitendero, nezvimwewo), zvechitendero uye zvekudzidzisa, mabhuku ezvidzidzo, mafomu ehurumende uye zvinyorwa zvemasangano ezvitendero (tsamba, diploma, mapcards, mharidzo, minyengetero, Mifananidzo, mifananidzo, nezvimwewo)
• Vhidhiyo uye zvinyorwa zvemitambo zvechechi: zvinhu izvo zvinoratidzidzisa kudzidzisa, kuvhenekera, kuratidza zvinhu zvekudzidzisa, tsika yechitendero, kunamatira, nezvimwe.
• Kugadzirisa nekudzorera basa rinodiwa kutemberi - kana ichiitwa nesangano rine chirevera chezvinhu zvakadaro.

Zvakakosha kuziva kuti kuregererwa kweVAT pane zvinhu zvakanyorwa kunowanikwa kwete chete zvakananga kwechechi, asiwo kune imwe kambani yezvokutengeserana iyo mari inoshandiswa mutengo ndiyo iyo yose mupiro weboka rechitendero.

Imitero yepfuma yemasangano echechi

Art. 381 yeMitemo yeRare inopa kereke kubhadhara mutero wemutengo, asi chete nechokuremekedza iyo iyo inoshandiswa uye isina kutasikirwa inoshandiswa zvakananga pamabasa echitendero. Imba yechechi, zvitunha zvehama, nezvimwewo, zvichave zvakatoreswa mumitengo yakafanana neyevamwe vanobhadhara muRussia. Asi pano pane chinhu chimwe chete: mutero weimba ndiyo imwe yenharaunda, iyo inoreva, maererano neMutero weRhafu weRussian Federation, Art. 12, chikamu chechitatu, zvidzidzo zvinogona kuzvimiririra kusimbisa hukuru hwayo kune vasiri vhizimusi vanobhadhara. Kune masangano echitendero, inoitwa zvakaenzana ne zero.

Mutero wemutero wekereke

Kubvunza kana kereke yakasunungurwa kubva pamitero muRussia, tichabatawo pane zvakakosha mari mubhajheti semutero wenyika. Nzvimbo dzechechi dzinosunungurwa kubva mumatambudziko maviri - kana dzine:

• Nzvimbo dzine kodzero yekushandiswa kusingaperi.
• Nzvimbo iyo maketemberi, makereke, matamende anovakwa, pamwe chete nekuvakwa kwezvinangwa zvechitendero uye zvechipo. Izvi zvinosanganisira:
  • Zvivakwa zvekushandiswa kwemamwe mabasa, munyengetero, zvivako zvechitendero, makamuri emisangano, mhemberero, mhemberero;
  • Mapirgrim nehotera yevafambi, vanove vechechi;
  • Masangano echechi echitendero - seminari, zvikoro zvezvitendero, zvikoro zvechitendero uye maeparesi evadzidzi;
  • Makamuri ekudyira zvipo, matoro uye zvipatara, dzimba dzevana orthodox, masangano ezvidzidzo ane chinzvimbo chechipo, nezvimwewo.

Maererano netsamba yeHurumende yeMari Nha. 03-06-02-02 / 41. Kubva pamitero yemitero, nzvimbo yose yechechi yakabviswa, kunyange kana pane zvivako munharaunda yaro isingabatanidzi nepamusoro. Uye Mutero Wemitero weRussian Federation (peji 395, chitsauko 4) inoshuma kuti nyika iyo inzvimbo yeChechi yeOrthodox ichave yakasarudzwa, asi iyo zvivakwa uye zvivako zveimwe mvumo dzechitendero zviripo.

Mukuenderera mberi kwehurukuro inoti "Kereke inobhadhara mitero muRussia here?" Ministry of Finance Tsamba Nhamba 03-05-04-02 / 31 yeMei 7, 2008 inonyevera kuti nzvimbo inenge iri sangano rechitendero, asi ine zvivako chete uye zvivako munharaunda yayo yekutsvaga zvinhu, mabhuku, nezvimwewo, pasina kuvapo kwezvivako zvezvitendero Uye charity, inonyatsobhadharwa nemitero yenyika.

Sangano rechitendero uye mutero wemari

Mutero pachechi muRussia zvakare mutero kune phindu. Maererano neRhafu Code, unyanzvi. 246, chinhu 1 sangano rechitendero ndiro rinoripira. Zvisinei, huwandu hunobatsira hunogoverwawo pano: paunenge uchiunganidza bhesi yemitero, zvinotevera hazvibvunzwi:

• Imba (kusanganisira mari) uye kodzero yemiti, iyo yakauya kubhadharo yechechi maererano nekunaka kwemachechi echitendero nemhemberero, uyewo kutengeswa kwehuwandu hwezvakanyorwa uye mabhuku.
• Mari inoshandiswa (kunze kweiyo inoshandiswa kune zvinofadza). Izvi zvinosanganisira:
• Mipiro nemipiro;
• Imba, inotungamirirwa nehudo, nhaka;
• Imba yakagamuchirwa kwekushandiswa kwemabasa emitemo;
• Zvipo zvinobva kune vanhu nemasangano akabatanidzwa muZita reHurumende Gwaro Nha. 485 (28.06.2008).

Target risiti haisi kutererwa chete kana yakashandiswa zvakakwana nokuda kwechinangwa - nhoroondo yakajeka inofanira kuendeswa kumutero wemitero nechechi.

Mitero inobhadharwa nechechi

Ichechi inobhadhara mitero kune nyika muRussia? 91% yevaya vanofarira munyaya ino havagoni kuwana mitsara pamabasa uye pfuma yechechi. Sangano rechitendero rinobhadhara zvinotevera:

• Mutero wekutakura: kubva kutakura kwose kunotungamirirwa nechechi, mutero unobhadharwa nemari inoshanda kune vamwe vateresi.
• Zvikwereti zvinokwana (Mutero weRussian Federation, Chinyorwa 181): zvipfeko uye zvinonhuwira, doro-rine zvinhu, zvinodhaka, zvinodzivirira, nezvimwewo. Tinocherechedza kuti michina yezvishongo, kusanganisira iyo inotengeswa nechechi, haigoni kuwedzerwa.

Saka, chechi inobhadhara mitero muRussia here? Mhinduro yacho ichava yakanaka, zvisinei, nedzimwechete asi-chaizvoizvo muRussia masangano ezvitendero anopiwa nhamba yakawanda yemitero inobatsira.