Imba yega yega yemari: kuwedzera uye kutengesa

Mubvunzo wekubatana kwehutano inshuwarheni hahuvhiringidzi, zvichida, chete wakasviba. Pashure pezvose, nezvekuwanda uye nei tichibhadhara nyika kubva mune mari yavo yakatendeseka, munhu wese anozviremekedza mugari anofanira kuziva. Iyi nyaya yatichakurukura munyaya iri pasi apa, inobva pane zvatiri kurongedza uye zvemitemo.

Chii chinonzi ERU, uye chii chinoshandiswa?

Imwe michero yemagariro ndeyemhosva yehurumende, iyo inoshandiswa munyaya yehurumende yemitemo uye hukama hwebasa. Sezvo mutemo, mutoro uyu unongowanikwa chete pamitero inobatsira vanhu, kunyange zvazvo pane zvimwe zvisiri izvo, izvo zvatichataura pamusoro pechinguva chiduku.

Kuwirirana kwepamutemo-zvepamutemo, iyo inobatanidza kuunganidzwa kwechimwe chipo chemagariro evanhu, inosanganisira mabasa anobhadharwa nenyaya, kushanda kwemabasa emhando yakasiyana (isingabvumirwi nemutemo), kuchengetedzwa kwezvinhu zvakagadziriswa mukushandiswa kwemamwe mapepa ekugadziriswa kwemvumo. Panguva imwecheteyo, kuwedzera kwezvisungo pasi pe ERU hazviiti kune vadzidzisi vega vanoita mabasa akafanana.

Zvakakoshawo kuziva kuti kune chimwe chinhu pane izvi. Nhengo imwe chete yemagariro evanhu haichazovhiringidzi nemari yakadzorerwa kune mumwe munhu mukushanda kwebasa rimwechete kana iyo yekupedzisira yakavabata ivo pachavo.

Ndiani anofanira kuripa ERUs

Imwe michero yemagariro evanhu muUkraine, Russian Federation nedzimwe nyika dzine zvimwe zvakafanana uye zvinowanikwa, pasinei nekusiyana kwekutsvaga kwezvigaro zvayo mumatongerwo makuru ekutonga uye pamutemo. Maererano nemutemo wezvino weRussia Federation, masangano ekubhadhara ERU ndeaya:

• Vose vanhu, vadzidzisi vemabhizimisi, uyewo masangano ekutengeserana anoita zvipo zvakasiyana-siyana ku PL;
• Mareji uye nyanzvi, vachiita mabasa avo maererano nemitemo yehurumende inoshanda.

Uyezve kubhadhara kutarisira chikamu chakakosha chezvipo zvekunamatira zvevanhu, izvo zvinonzi chirwere. Vavengi vavo mubhadharo yemari inoshandiswa mari ndeyematareji akafanana uye masayendisiti, vashandi vezvemabhizimusi uye masangano ebhizimisi ayo kuti pane chimwe chikonzero anoita mari kuendeswa kune PL.

Ndeipi iyo inobatanidza mitero yomunharaunda inobva kupi?

Iyo nzira yekuverenga ERU kune huipi huri nyore. Nheyo yemitero munyaya iyi ndiyo mari yakawanda yakabhadharwa nokuda kwevanhu.

Panguva imwecheteyo, mupiro umwechete wekugarwa kwevanhu unotarirwa zvisinei pasinei nehuwandu hwekuti zvinhu zveP PL kana maitirwo akabhadharwa sei. Chino bedzi ndicho chinyorwa chezvinhu zvakataurwa muArt. 236 yezvinoyo Mutero Code yeRussian Federation.

Panguva imwecheteyo, iyo inorayirwa pasi pamutemo kuti ibhadhe kamwe chete pamwedzi pamusoro wega wega pane imwe neimwe uchishandisa zvinowedzera. Kana iri mubvunzo wehukama hwepamutemo nehutano nemumwe munhu, kukosha kwekuunganidza mari imwe chete yemagariro inosanganisirawo mitero yakavanzwa (kazhinji inotengesa mitero uye VAT). Kana mari inobhadhara PL ichiri mutsa, saka chikonzero chekuteresa inokosha yezvinhu zvakabvunzwa pamusana wekutengeswa kwemari pamusi wekuenzana nezuva rokubhadhara.

Kusiyana nemitemo

Panguva imwecheteyo, sezvakambotaurwa kare, umwe mupiro wekugarisana nevamwe hauna mhosva nemitero yakawanda. Izvi zvinosanganisira zvinotevera:

1. Mhando dzakasiyana-siyana dzezvibatsiro, urongwa hwezvinhu zvinotungamirirwa nemutemo wezvino weRussian Federation (pakati pezera rekukwegura nekuremara kwepamuviri, rubatsiro rwekudzivirira nekuberekwa, vanaamai vasina kuroorwa, mhuri huru, nezvimwewo).
2. Kupa mubairo wekubhadhara kwekukuvara kwepanyama kwakatambudzwa (kubhadhara zvinhu zvekurasikirwa kwekwanisi kushanda, kugovera dzimba, kugadzirwa kwezvokudya, kupiwa kwebasa).
3. Rubatsiro rwebasa kubva kubhizimisi kumhuri yomushandi akafa, kubhadharwa kune avo vakaurayiwa nenjodzi uye njodzi dzinongoitika dzoga.
4. Kupa hutano pamusana wevanhu vanoremara.
5. Kubhadhara kwebasa, rinotungamirirwa nezvibvumirano zvemutemo wehurumende.
6. Chero mari yekubhadhara mari inoratidzira kushanda kwemashoko emakontrakiti evhigiriyuni yokuzvidira uye yakamanikidzwa (pfuma uye munhu oga).

Period yekuverenga uye kubhadhara

Mupiro umwechete kune hurumende inshuwarheni inotungamirirwa nemutemo wezvino, iwoyo Mutero Wekhosi weRussia Federation. Kunyanya, nguva yekuverenga uye kubhadhara kweEUs inokurukurwa muhudhi. 240 yeiyi inosimudzira mutemo wepamutemo. Senguva yemitero yebhadharo iyi, rimwe gore remakarani rinoonekwa serinofungidzirwa, uye kuudza kumitambo yenyika yehutano hwekuverengwa kwayo kwegore negore. Kukura kwechimwe chipo chinowanikwa munzanga kunogonawo kuchinja chete munguva itsva.

Pasinei nechinangwa chemazuva 365 (366), mutemo wezvino hauna kubvisa kubhadharwa kwepamusoro kweEUs mwedzi mitatu ipi neipi. Kunyangwe izvi zvisingadiwi, zvose zvinodaro nehuwandu hwebhadharo yemari yakatengwa.

Muchiitiko apo bhizinesi rebhizimisi rakaita runyorwa raro mukati megore, ipapo nguva yekuzivisa iyo haizove mwedzi gumi nemana, asi kunyangwe iyo inosara pamberi paJanuary 1. Zvisinei, kana kambani yakasimbiswa muna December, saka kwaari zuva rakadaro richava kuguma kwegore rakatevera.

Pension support

Sezvatotaurwa pamusoro apa, mimwe yemugove wega wega semari yemari inosimirirwawo neboka rinokosha - mubhadharo wepenjeni. Izvi hazvirevi kuti izvi zvinotarisirwa zvinobhadharwa chete mu PF, kwete. Masangano ebhizimisi munyaya iyi, sezvimwe mune zvimwe zviitiko, anoita hukama hwepamutemo-hurumende nehurumende dzehurumende, uye iyo yekupedzisira, inototanga kupa nheyo dzose dzinodiwa kuPensheni Fund, iyo inotungamirirwa nehutano hwakarondedzerwa muHare Code.

Panguva imwecheteyo, PF inopa mhinduro kumapoka ehurumende akasiyana semashoko ega ega nezvemari yevanhu, iyo iri mumabhuku evanhu pachavo. Nokudaro, nzira yekudzora nekubatana pakati pehurumende dzakagamuchirwa inoshandiswa nechinangwa chekuderedza kuwandisa kwemapurisa kubva pakubhadhara chikwereti.

Zviratidzo zvekuverenga mumagariro nemasangano epamutemo

Sezvatotaurwa pamusoro apa, imwechete inopa rubatsiro sehurumende inosungirirwa inongotaura chete kune masangano ebhizimisi anogadzirisana nevanhu. Asi chii, munyaya iyi, inofanira kuitwa nevadzidzisi vezvemabhizimisi, avo vanoda kutarisira ramangwana ravo? Mushure mezvose, imwe yeruzhinji yemutero (mupiro) inotsigirwa nehurumende yekusimbiswa nekunanikidzwa mari muhuchembere kana nekuda kwekurasikirwa kusingatarisirwe kukwanisa kushanda.

Nokuda kwechikonzero ichi, nyaya inokosha 244 yezvino RF Tax Code yakagadzirwa. Iine mitsara yezviongorori kune vadzidzisi vemabhizimisi. Mutemo wekutonga unotaura kuti munyaya iyi, paunyoresa bhizinesi rebhizimisi, muridzi wacho mukati memazuva mashanu anofanira kuisa data nedare rehurumende pamusoro pemari inotarisirwa, iyo ichashanda semutero wemitero ye ERUs. Zvadaro, munguva yakagadzwa zvakagadziriswa, kubhadhara kusati kwatorwa kunoitwa, iyo pakuguma kwekuzivisa nguva ichaongororwa nehurumende dzehurumende.

Ungano yehutano yakabatana (michumo yehushuwarisi) kubva kune njodzi

Chimwe chikamu cheE ERUs, chinofanira kupiwa kunyatsotarisirwa, sezvo ichi chakaoma kwazvo uye chakaoma mukuverenga. Zvinonakidza kuti nheyo yebhadharo iyi ndeyekubhadhara kune vashandi vebhizimisi, pasinei nehurefu hwebasa uye maitiro emabasa. Mune mamwe mazwi, mubhadharo wevadelancers unofanirawo kuva pasi peE ERU kubva kune ngozi.

Asi panguva imwecheteyo, nyanzvi dzinopikisa kuti nyaya yekuverenga zvakanyatsotarisirwa kuita mari iyi inopesana. Sezvo zvakatemwa zviri pamutemo kuti nheyo yacho yose inopihwa chero munhu upi zvake akashanda (kunyange kana ari mushandi wekuzvipira). Uye izvi zvinoreva kuti chero rudzi rupi rwekukurudzira, zvipo zvepanyama nenzira yezvigadzirwa zvinogonawo kuva chikonzero chokubhadhara muchiitiko chechiitiko ichocho chakavimbiswa? Asi mubvunzo unoramba uri rhetorical.

Kubhadhara kwemitero yevanhu

Izvo zviyero zvemubatsiro umwechete wekugadzirisa hurumende zvinotungamirirwa neMutemo weBritain, kureva, ZRF nhamba 125. Nyaya yekubhadhara mukuita yakaoma zvakanyanya uye yakaoma, sezvimwe zvikamu zvemabasa zvinowedzera ngozi yezviitiko, somuenzaniso. Uyewo, basa rinokosha pakugadzirisa mari inoshandiswa nehupfumi inowanikwa nehuyo hwechiitiko mune imwe nzvimbo yezvemari.

Kana vari vateresi ivo pachavo, maererano nemitemo yakagadzirirwa, vanomanikidzwa gore rimwe nerimwe panguva yekutanga rokutanga kuti vaende kune hurumende vane hutori chiziviso chine ruzivo pamusoro pemhando huru yebasa rebhizinesi rezvebhizimisi. Izvi zvichabatsira kudzivisa kusanzwisisana kwakawedzera nekubhadhara kwekubuda kwebhadhadha, uye ichapawo mazano kune nyanzvi dzakagadzirirwa pakubhadhara ERU kwemari yevashandi chaivo.