Kupatsanura pakati mitero. Mhando mitero

mitemo Russian inopa vakawanda mitero uye runoenzanirana prices. Nomazvo mutemo wehurumende tichitarisa kwavo kufarirwa kuparadzana kunyatsoshanda pakati fiscal mutemo uye kukura National zvoupfumi yose. Chii chaizvo kutsunga tsika dzavo? Chii chingava zvikonzero kupatsanura pakati mitero?

Chii mutero unodiwa?

Ngationei kudzidza hunhu Fani iyi, sezvo mutero unodiwa. Izwi anowanzodanwa rinoreva kukarukureta inobva runoenzanirana chawo chairema nechiyero chimwe mhando tsvina iri bhajeti. Rokuti mitero zviri kunyanya kuitwa munhu muzana. Somuenzaniso, munhu mari yemitero mwero Russia ndiyo 13%, VAT - 18%.

Mune zvimwe zviitiko, runoenzanirana nhamba iri akatsunga grade nhamba. Nokuti munhu mari mutero uye VAT kuva 0,13 uye 0,18 azvaitwa. Murayiro anogona kupiwa mutero unodiwa 0 (razero) kuti mitero Russian. Izvi zvinogona kuonekwa muenzaniso zero kukosha VAT kuti makambani kushanda pasi itsanangudzo mutero hurongwa. Next, isu funga ichi chikamu zvizere.

marudzi vachibhejera zvinhu

Ngationei kuti vari mhando chikuru mitero. Nyika zvoupfumi nesayenzi, pane vazhinji nzira kuti tsanangudzo kuMudzidzisi zviratidzo.

Pakati rakajairika zvikonzero classifying kuti mitero - ukuru mutoro nokuda payer. Sezvo chikamu waivako ichi angava chokuratidza:

• hwaro (zvazvingava ichi, kuti murege anosanganisira Kutaura kuti payer chero muchikwata zvakananga kuti kushandisa vasabatanidzwe nezvimwe zvatinoda);
• neb (matanho ichi kuti takatsunga, uyewo, pasi zvaunoda kana kukodzera kuti taxpayer mamiriro zvaunofarira pasi razero mutero unodiwa);
• yakawedzera (ichi mhando prices dzinoti basa payer inozivikanwa zviratidzo kupa ehurumende kodzero mhosva kwaari kupfuura mitero).

Chimwe chikonzero kupatsanura vaiona zviratidzo - the nzira pakagadzwa yavo. Saka, mutero unodiwa anogona kuva:

• chakakwana (zvokufungidzira kuti muunganidzwa uwandu kunotemwa nomumwe kuongorora uku zviumbu yakatarwa tsika);
• hama (mutengo wavo Proportional kuti mutero chikwata zvakananga).

Kana isu nezvazvo mutero gadziriro yacho Russian Federation, tinogona kusiyanisa hwaro kupatsanura prices sezvo mutero kupatsanura pakati mhando yeUnited, emunharaunda kana nemakanzuru. Saka, zvichava zvakasiyana utongi kubvumirwa akakodzera zviratidzo. For yeUnited mutero prices takatsunga ne soro mamiriro vakuru, nokuti romunharaunda - kuMudzidzisi hurongwa pachiyero RF vaanotonga, emo - matunhu neminisiparati masangano.

Basic mitero muRussia

Dzidza inokosha mitero zviri wakasiyiwa Tax Code. Pakati vakawanda marudzi mitero Russian bhajeti:

• pachako mari mutero;
• mari nemasangano;
• VAT;
• pamusoro kwemari (purofiti) pamusoro STS;
• UTII;
• motokari mutero;
• pfuma pakuunganidza nokuti masangano;
• pfuma mutero zvenyika;
• Nyika mutero.

Tichadzidza zvavo chaizvo.

gomba

The mitero kuti mitero ari oga mari, kana munhu mari mutero muRussia - 13% kubva vagari Russian, 30% - vanhu vasina mamiriro akadaro. Chokuratidza payers ndezvaJehovha nayo muchikwata rokutanga - kuwana mu Russia unorema pamazuva egore. Hazvina basa kuti munhu ari mugari wenyika Russian Federation, kana iye ari mutorwa.

Personal mari mitero mu Russia ndiyo bhadharika kubva siyana mari kuti munhu anogamuchira: Payroll, chibvumirano mabasa uye mabasa, kutengeswa pfuma, etc. The peculiarity pamusoro pokuunganidzira ichi ndechokuti vakatasva pamusoro siyana mari - social, pfuma, mureza ... Kureva kuti mugari anofanira kubhadhara pachako mari mutero, zvinokwanisika kuderedza rakakodzera muripo ushandiswe nokuda chepamutemo chikonzero.

Gomba zvazvingava, inobva chikonzero kupatsanura, isu rinorondedzerwa kumusoro, zvinogona muboka sezvo chawo uye hama. Zvisinei, kana payer asina RF mugari wemo, ipapo Zvingangodarowo semhosva hwakawedzera, sezvo kukura kwaro rwuchiwanzwa kupfuura 2 nguva.

Corporate mari mutero

The mutero aibhadhara, mabhizimisi kazhinji yakakura makuru turnovers. Small uye svikiro emakambani vari kuedza kushanda ari STS oparesheni. Pamusoro kuunganidzwa mutero unodiwa muna 2015 ndiyo 20% nokuti zvose zvamarudzi akaitwa mari. The mitemo haritauri chero kubatsira masangano vanosungirwa kuti mari zvakakodzera kuti bhajeti, sapamazuva kuripwa pachavo mari mutero vamwe Mapato ose mitero.

On nhandare nokuda kupatsanura prices kuti isu akazivisa pamusoro, uya wakaisirwa mari mutero, zvinogona kunzi muchikwata zvitsigiro uye hama.

VAT

Mwero ukoshi akawedzera mutero, VAT, muRussia - 18%. Panguva iyoyo mari haana zvose. For yemakambani uchishanda nyore mitero yezvinhu, mutero unodiwa yakaiswa kuti 0 pamusoro VAT. Pakati ichi uye kuunganidzwa pachake mari mutero, ungaswedera imwe Ringanidzo - mutemo inopa nokuda kwezvikonzero zvakasiyana-siyana kuti mari dzemaitirwe uye kuripwa VAT nemasangano.

Dziine VAT zvinogona muboka sezvo hama uye chawo.

mitero USN

Simplified Tax System, kana STS - dzinonakidza chaiyo. Izvi mhando mari akagadzirirwa kuderedza zvikuru mutero mutoro nokuda nemabhizimisi, zvinonyanya kukosha kuti kutanga kupota. Chaizvoizvo, rinogona kushandiswa masangano chete avo vane turnover iri zviduku -. Kumativi 60 mln kuzora. pagore. mitemo Russian rinotsanangurwa 2 mhando vachibhejera zvinhu kwainoita mutero hurongwa: ari kuunganidzwa mutero of zvebhizimisi - 6%, ukuwo mari kubva purofiti - 15%. Entrepreneur anosarudza mumwe mumatunhu maviri Hurumende.

For nemabhizimisi kushanda pasi itsanangudzo mutero hurongwa, sezvataona kumusoro, yakaiswa kuti 0 mutero yevanhu VAT. Zvisinei, boka anogona vakazvimiririra vaunze magwaro nemhaka iyo iye angava pasi pamuripo akakodzera kubhadhara. Value-akawedzera mutero zvinogona kunzi zvinokosha uye hama.

Rates akasiyira STS, zvinogona kunzi kuderedzwa (vari akagadzwa serimwe rinogona kutsiva avo kuti anotsanangurwa kuti mari mutero) uye hama. Asi vamwe magweta vachiri vanowanzoona patsanura kwavari somunhu nechigadziko, pazvinoita muripo chokuita yoga woga.

USN uye mari kuti hurumende mari SP

Zvichava kubatsira kudzidza kuwirirana pakati USN uye mari paruzhinji mari - the FIU uye FFOMS kuti kubhadhara pachavo nomumwe Entrepreneurs. kubhadhara izvi Fe akaita pasinei vaine mari kana kwete. Saka, chakakodzera mhando mutero anogona kunzi muchikwata che mhedziso sezvo yatarwa ukoshi (ndakatsunga pamusoro gore). Somuenzaniso, muna 2015, runoenzanirana huwandu anenge 22 zviuru. Kwiza nechekuzasi. The peculiarity of zvemitemo mutemo kuripwa mari mu hurumende mari kuti mari idzi anogona zvakazara zvaizopedza pamusoro kuripwa IP USN mitero. Kutaura zvazviri, mhando 0 mutero unodiwa kuti USN. Izvi zvinobatsira chinhu ndiyo yakanaka chaizvo tinyatsonzwisisa pakati vanamuzvinabhizimisi Russian.

UTII

Mamwe makambani uchishanda Russia vanosarudza kushanda mukati hurumende UTII (kuroora mutero pamusoro zvakaverengerwa mari). The zvazvingava pasi kwakadai muripo iri wakasiyiwa mutemo yeUnited, zvino 15%. Asi kunze kwake nzira nokuda pakuverenga ichi mutero chawo vari kushandiswa goho, panyama kuita, uyewo zvinhu - K1 uye k2. Ndezvipi chaizvo zviri pamutemo mutemo muunganidzwa ichi? Basic goho, panyama kuita, uye wokutanga coefficient munguva yeUnited mitemo, wechipiri - iri emunharaunda. zvebhizimisi basa UTII muoti zvinoreva kuti akabhadharira yakamisirwa muripo kuna bhajeti zvisinei mari. Mwero mutero ichi saka anorondedzera neMhedziso uye Muongororo yekutanga.

motokari mutero

Interests of chokufambisa mutero chokuita muchikwata emunharaunda. Bet pairi inogona tsunga kwakavakirwa zvakasiyana-siyana zvinodiwa: gore gadzira mumotokari kana mamwe motokari, injini goho, vanokwanisa, kureva mumwe woga kana mumwe. Mune pfungwa, vamwe kuMudzidzisi zviratidzi yakatangwa mitemo munzvimbo dzakasiyana dzingasiyana kwazvo. Somuenzaniso, nokuti mota kuti vane injini nesimba kusvika 100 horsepower, motokari mitero mwero kunogona kubva 1 kusvika 25 rubles. por fő. a. Zvisinei, mifananidzo iri mubvunzo, zvingaderedzwa kana yakawedzera vatariri Russian Federation vaanotonga vari asingapfuuri 10 nguva nhamba hwakanyorwa Tax Code.

Transport mutero unodiwa inogona semhosva hama uye chawo. Asi mutemo hunopa chikonzero vaitungamirira mune zvimwe zviitiko kuti patsanura zvimwe akasiyana akakodzera zviratidzi pamusoro pokuunganidzira sezvo kuwedzera kana zvinoderedza.

Property mutero nokuti masangano

The mutero pamusoro pfuma akaitwa iri semhosva emunharaunda. Zvinorevei? Chokutanga, mutero pamusoro pfuma inoenzanirana ndee pachiyero mitemo Russian Federation. Zvisinei, muna Tax Code yakajeka muganhu zvazvingava kwayo - 2.2%. Property mutero: masangano Russian (kana ivo vaiva chinjwa uye usingazungunuke pfuma kufungwa pakuenzanisa jira), makambani vavatorwa (pamwe Real Estate uridzi).

Kana tikaenzanisa humboo muunganidzwa uye nyaya nemhando mitero akatsunga nesu pakutanga nyaya, tinogona patsanura yacho runoenzanirana mufananidzo sezvo hama uye chawo.

pfuma mutero nokuti vagari

Kudikanwa kubhadhara pfuma mutero zvakatangwa mitemo yeRussian Federation, uyewo hukama vagari. Izvi zvandinovimbisa zvikurukuru vanofanira kutevedza varidzi Apartments, makamuri uye dzimba. Mutero unodiwa hune munda vagari wakasiyiwa matunhu neminisiparati zviremera - iri kuwanda 0.1-0.3% of cadastral kukosha pfuma.

Muchiitiko chino, kusvikira 2019 iri nzira yokuti pakuverenga ari runoenzanirana kubhadhara anechekuita rutapudzo zvinoita kuti zviite vagari kuchinja kuti mutero uyu mutoro. Uyewo, kuona uwandu pfuma mitero kuti vagari mari rakashandiswa muchimiro kuderedza dzimba nzvimbo kuti nhamba kwokupa mativi metres Proportional rutapudzo kwayo cadastral mutengo.

Maererano yedu Award kupatsanura prices ari pfuma mutero kuti vagari anogona kunzi kune hama nechigadziko. Viewed muunganidzwa iri semhosva dzomunharaunda. To muchikwata ichi zvakare ndezvaiye kunyika mutero. Dzidza specificity kwayo.

mutero panyika

Sezvandakakupai pfuma mutero vagari vari prices nekuda kuzviwanira akanyorwa matunhu neminisiparati mirayiro. ukoshi hwavo haagoni kupfuudza 1.5%, mune nyaya panyika: kushandiswa mune zvokurima, pekugara kuvaka, uyewo Suburban uye mapindu runofarira. Nokuti dzimwe Mapato munyika muganhu ukoshi chakarurama - 0.3%.

Vachiriita runoonekwa kwacho kunogona kunzi kune hama nechigadziko. Mufananidzo 0.3%, vamwe magweta anoreva danho-pasi.

Aichinja mutero mutemo muna 2015

Saka, akasiyana-siyana mhando mari uye runoenzanirana mitero mvumo Russia. 2015 kunoratidzwa chinokosha basa muparamende iri zvoushumiri kuchinja parameters izvi - dzimwe Hazvizivikanwi mutemo nokubatira mitero kusvika hurumende.

Zvichida anozivikanwa kugadziridza mitemo yemitero kunge hanya pfuma mitero, izvo zvinofanira zvicharegererwa kuti hurumende vagari. Kumusoro tinoona kuti ichi mhando mutero rinowanikwa kwakavakirwa cadastral kukosha pfuma. Asi kusvikira 2015 kuunganidzwa unonyatsoratidza pakutsvaga ari uwandu mutengo, izvo kazhinji yakaderera zvikuru.

Zvainyatsooneka zvakare munguva senga mutero. Chokwadi kuti muna 2015 ari runoenzanirana kuunganidzira muumbozha motokari (kubva 3 mln. Kwiza nechekuzasi. Kumusoro) rinowanikwa nokushandiswa rokurera zvinokonzera. Saka, gore iro yekudyidzana kudzorwa kuti runoenzanirana mutero unodiwa - 2015. Motokari mutero varidzi mota anodhura kuzvitenga pasi zvikuru inoomesera zvinodiwa.