The chinhu mitero pachake mari mutero: pfungwa, mamiriro

Mari mutero - basa chero munhu anogamuchira nharaunda Russia (uye kunze) mari. Ichokwadi kuti kuverenga ari kunyorerwa mari kuti bhajeti zvinogoneka chete kuruoko kutsunga chinhu mitero. Edza kunzwisisa chii chinorehwa nemashoko okuti "munhu mari yomutero payers" uye "chinhu mitero."

pamutemo hwaro

Tax ari oga mari (kana NFDL) chinobata vanhu vose. Zita nevakawanda pamusoro pachake mari mutero - mari mutero. It nyaya kuti chero dzinongoitika munhu anogamuchira mari.

Pfungwa dzakadaro se "munhu mari yomutero payers", "chinhu mitero" uye "mutero chawo", vanotsanangurwa mumaminitsi Chapter 23 (anenge zvikuru vhoriyamu) the Tax Code. Uyewo wepamutemo mujinga mari mutero zvinosanganisira:

• Federal Law N 281-FL pamusoro 25.11.2009.
• Federal Law N 251-FL pamusoro 07.03.2016.
• Federal Law N 279-FL pamusoro 29.12.2012.
• Federal Law N 229-FL pamusoro 27.07.2010.
• Federal Tax Service Order yomusi 30.10.2015 N MMV-7-11 / 485 uye nguva dzose - kugadzirisa kukakavadzana tsamba Federal Tax Service uye Bazi Finance.

zvinhu pfungwa

Pasi zvokudya yomutero mitemo yeRussian Federation, uye zvikurukuru - Article 209 rokutanga, chinangwa mitero pachake mari yemitero kuzivikanwa sezvo mari nokugamuchirwa mitero:

• munyika uye kupfuura miganhu yawo vagari, kuzivikanwa vagari;
• kubva mumabhuku mukati vagari Russian vari vasiri vagari.

mugari wemo chokwadi zvakatangwa nokutonga vari akapfupikisa chaiwo mazuva (yasimbiswa) munhu kugara mundima wokuRussia kuti kuramba 12 months. Nguva Kusavapo akaverenga dzakakudzingai kugara kunze kwenyika kuti kuumba uye / kana vabatwe (asi kwete kupfuura mwedzi mitanhatu). Uyewo inorangarira pakufamba kunze nechinangwa basa (kana zvimwe) mitoro dzinoitwa urongwa mabasa kana chokupika basa muminda Mahydrocarbon pagungwa.

Tax mugari ari mugari ari Russia mazuva anopfuura 183. Pursuant nemurairo, ake mari kutereswa panguva mureza mwero 13%.

By Fananidzo, vasiri vagari - vanhu vari munyika mazuva asingasviki 183 (pasina yokumbozorora). chikamu ichi zvinosanganisira vatorwa, uyo anoshanda kwenguva pfupi basa, vadzidzi vakanga akasvika Russia iri kuchitsinhanisa, uye edu vagari kurarama munyika shoma kupfuura yakanatsa uwandu mazuva. Persons Kuva vasiri vagari vari hwakatamisirwa hurumende muchivigiro mutero pamwero 30%. Sezvingatarisirwa, chinangwa mitero pachake mari mutero vagari uye vasiri vagari, zvakare, ane musiyano.

Zvakakosha kuyeuka kuti muchikwata che "mari" - harisi chete mari mberi, dzinenge dziri mhando, asiwo zvinhu zvinobatsira.

Uye mumwe. The ndima Nyaya 207th yomutero mutemo wechitatu unoti mutero vagari nyika yedu, pasinei nguva chaiyo munyika dzokugara, ndivo varwi Russian makatumidzwa kana chibvumirano kwose. Uyewo vashandi ehurumende simba uye nemakanzuru kuzvitonga, pamutemo seconded kushanda kunze.

The chinhu mitero kudzidza mari mutero: pfungwa uye mamiriro

Mari mutero mitemo anobata munhu sechinhu zvoupfumi kubatsirwa, izvo zvinogona dzaona hwemari nemashoko. Kureva mari haina vanowanika kana hapana kubatsira. Somuenzaniso, funga zvinhu pamwe nekuripira yekufambisa rekutakura kana mari mushandi vachibva rwendo.

Kubatsira zvoupfumi anomiririrwa mari chete pasi matatu ezvinhu:

• saizi yayo pasi wakatarwa,
• unogona kuwana mari kana pfuma,
• inogona tsunga zvinoenderana nemitemo chinyatsotsanangurwa mu yechi23 chitsauko Tax Code of Russia.

Article 208-I yomutero mitemo kuti zvinhu mitero pachake mari mutero (2016-2017), akagamuchira kubva mumabhuku muRussia uye / kana kumwe, zvinosanganisira:

• Ndakatengesa kutengeswa migove (zvikamu) ari mugove guru, kuchengetedzeka, chinjwa uye usingazungunuke pfuma, uye zvichingodaro nezvimwewo..
• mari kubva Rental pachake pfuma;
• inishuwarenzi kubhadhara; pasi kwairamba pachako mari mutero panguva kuzivikanwa kubhadhara inishuwarenzi aibhadhara shoma (kunze inopiwa nokuti Article 213 pamusoro Tax Code of Russia);
• pensions, stipends uye kubhadhara zvakafanana;
• kwemari kubva pokushandisa vakanyoresa Copyright kana chokuita;
• mari zvinobva kushandiswa chero motokari, uyewo fines nezvimwe mirango zvavakatemerwa kwavo nyore;
• mubayiro uye dzimwe mari muripo wakagamuchira pachishandiswa contractual ukama mumunda mutemo wehurumende;
• mibayiro uye / kana mubereko Ndakatengesa makambani kuitawo dzidzo zvose Russian uye vatorwa;
• dzimwe mari kubva kuzadziswa basa zviri pamutemo munyika yedu uye kunze.

Kubatsira zvoupfumi akagamuchira kuRussia, zvakare, ndiko pasi mugomba mitero. Zvinosanganisira:

• Kushanda mari nyere, simba mitsetse uye nedzimwe nzira yokukurukurirana, kusanganisira kombiyuta network;
• remuneration nezvimwe kubhadhara akasarudzwa chokupika basa mabasa vashandi nhengo kufamba pasi yokuRussia mamiriro mureza;
• kubhadhara pamutemo vatsivi vanhu vakafa vaiva inishuwarenzi.

Pamazita ichi anonzi rakashama. Izvi zvinoratidza kuti zviwedzerwe yakaoma ezvoupfumi mamiriro ezvinhu.

Izvozvo hazvina pasi pachake mari mutero

Saizvozvowo mutero mitemo ine mazita mutero mari muviri vanhu kuti dzisina vakazivisa pachake mari mutero. Idzi dzinosanganisira:

• zvemari rubatsiro vaibhadhara rimwe vabereki hapana paya pane mwedzi 12 kubva musi kuberekwa mwana (asi kwete kupfuura 50 000 rubles);
• kubatsirwa vanobhadharwa chokuita nepamuviri uye pakusununguka, uyewo urovha;
• muripo wemari kuti kukuvadza kunokonzerwa kuti kugadzirwa utano;
• yeUnited kwaanoita, dzakakudzingai kuripwa kwekanguva urema (mwana anorwara - hapana kunze), uye vamwe muripo;
• mari zvipo kubva mushandirwi mutengo kwete rubles vanopfuura zviuru zvina;
• gupuro;
• nekuripira anyatsoronga rutsigiro (nokuti akanunura mukaka, ropa, etc ...);
• State pensions, basa, uye zvemagariro co-mubhadharo;
• anopa (gratia), zvainanga nokutsigira tsika, dzidzo uye uri munyika yedu, akagovera nokuda Russian, vatorwa kana munyika dzakawanda masangano (mazita iri pakutsvaga RF Government);
• kubhadhara richisvika vazvipiri, sezvo chikamu dzevagari zvibvumirano dzesango, nyaya iri kuzivikanwa pachena aurayiwe mabasa;
• Prize paakavapa ne vatorwa, dzakawanda uye Russian masangano kuti kunoshamisa kubudirira muminda dzidzo, mabhuku, tsika, unyanzvi, zvesainzi, uye nhepfenyuro (the mazita aifarirwa wokuRussia Hurumende hurumende nyaya yacho);
• pokugara uye / kana nenyika inopiwa pachena kuti chero yeUnited kana remunharaunda chirongwa;
• compensatory kubhadhara nebumbiro mumutemo-siyana wevakuru vehurumende (mukati zvimwe.)

Uyewo asingachaiti pachake mari mutero taxable zvinhu zvinosanganisira bundu mari kubhadhara, izvo akaita:

• ari muchimiro zvakanangwa evanhu kubatsira vanotambura zvikamu vokuparidzira kubva zvemari akasiyana siyana;
• yakafanira kumanikidzira majeure;
• mushandirwi kana mhuri nhengo vashandi vakanga basa kana vakafa;
• vanobatwa pamusoro munharaunda Russia kubva nemagandanga zviito kana nhengo vemhuri vakaurayiwa magandanga.

The yose Pamazita zvirimowo munyaya 215 fung uye 217 fung of Tax Code. Ari kuzivikanwa sezvo zvishoma, uye pasi hapana ezvinhu haisi pasi chiwedzerwa.

Kubva January gore rino, imwe nyaya 217-ndakagamuchira chinhu chitsva. Zvino, mari mutero hachiverengerwi pamusoro mari kuita yakazvimirira tinyatsonzwisisa zvinodiwa mushandi.

The kukarukureta yomutero hwaro

Tarisira mitero gomba mutero mujinga chinhu mitero muchimiro mari. All Mari munhu kuti imwe nguva vari akapfupikisa uye zvadaro vawanda ne bheji.

The mutero garo akatsunga yoga mumwe mhando mari vakaziva, kunyange kana vanoremekedza yakasiyana prices iri.

Huwandu mari inogona kuderedzwa. Nokuti ichi subtracted kwazviri pachine kana kwete kufunga zvakasiyana residues (mureza, proprietary, magariro, nezvimwewo.).

The zvichiguma zvakanaka mari chakanyorwa uye hwakatamisirwa bhajeti. Kana mugumisiro akaipa, munhu wacho asingadi kubhadhara chinhu, sezvo ayo mutero chawo kunozivikanwa sezvo razero. Uyewo, kubvisa asi mugumisiro haigoni kune nekutambira nguva kana kufunga zvimwe Masvomhu.

Kana taxpayer romunhu mari mutero chinhu mitero kwave kugamuchirwa currency pamberi kukarukureta yomutero nechigadziko zvinonzi kushandurirwa rubles paRussian Central Bank Gengi musi chaiwo chionekeso.

Mumwe caveat: kana kuisa mutero mujinga kwayo hakubvumidzwi minusovat yaanobhadhara kubva mubayiro aifarirwa kusarudza dare. Zvinogona kuva Magetsi nemvura, mwana rutsigiro, chikwereti kubhadhara nezvakadaro.

Other zviri pakuverenga yomutero mujinga chinhu mitero pachake mari yemitero anotsanangurwa mu Articles 211th - 215th of Tax Code:

• mutero umbowo tagutsikana chibvumirano inishuwarenzi ichaongororwa munyaya 213th;
• mari sepfuma zvokunyama kunogona kuitika apo rokuponesa mhindu kuti kushandisa mari yakawanikwa nechikwereti, kutenga zvinhu, uyewo mabasa uye mabasa pasi zvibvumirano dzevagari-pamutemo munda mumwe Entrepreneurs, masangano kana vanhu vanonzi pasina pamusoro taxpayer, uyewo kutenga kuchengetedzeka;
• kana chinangwa mitero pachake mari mutero rinozivikanwa, zvichiguma mhando, ipapo kureva kuti nyaya 211-I Tax Russia ( "mhando" - mabasa, zvinhu, pfuma, ndiko, zvose kuti munhu anogamuchira asiri mari uye "mu mhando" ); Izvi inorangarira kudiwa kuti mari iri mhando akagamuchira kubva kuzivikanwa nomunhu entrepreneur uye / kana kuti kambani (sangano)
• vamwe Mapoka ose mari vanobva kunze kwenyika vari taxable munyika yave munyaya 215th nyaya yacho Tax Code;
• Misimboti mari yomutero mari pakupfuwa noumhizha kubatanidzwa masangano akasiyana-siyana, vane vakanyorwa munyaya 214th;
• kubva 1 January 2016 pachake mari mutero chinhu mitero anogona kuderedzwa panguva goho nenhengo munzanga, kwete chete panguva Implementation ane mugove (kana chikamu).

rate

Total mutero unodiwa vanoonekwa kuti 13%. Rinoshandiswa dzakawanda kwemari kunotangira mutero mugari. Sezvingatarisirwa, wokutanga pachikwata Mubairo, shure - the remuneration kuti chibvumirano dzevagari-mumatare munda, nefuma kubva kutengeswa pfuma nezvimwe hakungobatsiri vanotaurwa Articles 2 - ne5 mutero mutemo.

Vakanyorwa mune chakaipa nhamba nyaya umo taxable mari mari yemitero iri nonresident nomumwe vakaziva Russia. Ndivo pasi mukuru mwero 13%. Heano mamwe acho:

• Mari vatorwa zvizvarwa kushanda Achishandisa bvumidzwa nevanhu;
• mari vatorwa, vakokwa sezvo zvikuru vanokwanisa vanachiremba;
• nhengo Mari yeUnited chirongwa kubatsira vanotama yokuzvidira (vaimbova vomunyika) kubva kunyika yedu; kusanganisira nhengo dzavo vanoda anorenda kutamira zvachose dzokugara;
• mari kubva Kushandiswa vashandi nhengo vane nhumbi nechikepe pasi national flag nyika yedu;
• zvinhu mitero pachake mari mitero payers - vatorwa kana vanhu; kunyimwa norudzi, vakagamuchira pfupi vatizire Russia kana kuzivikanwa vapoteri.

Rinotibatsira dzinoverengeka mutero mutemo mutero pachake mari mitero zvinhu izvo prices anoshanda: 9, 15, 30 uye 35%.

9 chimbadzo

It rinoshandiswa kana:

• Economic kubatsirwawo havaoni fiduciary unhani kuchengetedzeka. Zvikomborero zvakadaro zvoupfumi inozviisa mutero pachake mari mutero uye anogona kuwanikwa pachishandiswa kutenga chikwereti zvitupa Kupinda yakagamuchirwa pamberi January 1, 2007 maneja rokufukidza kuchengetedzeka.
• Kufarira pamusoro kuchengetedzeka (zvakadai zvisungo), chikwereti wakakombama uye rakapa pamberi January 1, 2007.

15 kubva muzana yevanhu

Pakavezwa okutambirwa ari dividend, izvo bailed kunze nevanhu, asiri mutero vagari Masangano vakanyorwa kuRussia.

Zvinhu mitero pachake mari mutero, uko 30 muzana zvazvingava, sezvinotevera:

• mari pakupfuwa kuchengetedzeka wakabudiswa makambani Russian, uye kodzero kuti zvinofanira kufungwa nezvazvo pamusoro dhipoziti nhoroondo yokumwe inotakura (chezita), pavaichengetwa nhoroondo vaiva ne yokumwe mvumo wokuisira uye muchitokisi nhoroondo panodonedzerwa zvirongwa, inobhadharwa vanhu, mashoko asina akapa pomutumwa mitero;
• Zvikomborero zvose upfumi vakagamuchirazve munhu asina vaiona mutero mugari, kunze mari pairi mitero zviri kuzviuru pa mwero 13 uye 15%.

Rate muna 35%

It anonyatsoshanda Muzviitiko:

• kana mhindu akagamuchira pamahombekombe deposits, asi anogona kupfuura pamusoro uwandu mubereko izvo rinowanikwa kudivi Ruble deposits (achitora refinancing mwero muCentral Bank, yakawedzera 5%), kana mune convertible mari deposits (kuzvitutumadza pamwero 9% pa annum);
• kubatsira chaiko kukosha chero mubairo uye / kana winnings yaunganidzwa migumisiro pakurwisa, mitambo nezvimwe zvinhu nechinangwa pakushambadzira mabasa, zvinhu, anoshanda zvoupfumi (akapa richakunda mubairo kana akataura kukosha kupfuura 4 000 rubles);
• mari semuripo kushandisa mari yaainge nevatengi cooperatives, akaita nenhengo dzavo (shareholders);
• kana taxable gomba vakaziva pfuma, izvo vakawana nokuda nemari mu muzana ne chikwereti (chikwereti) zvinoreva pakuparwa kwazvo kukura raanotaura Internal Revenue Code (Article maminitsi 212, ndima 2);
• kana aigadzirira kushandiswa pauwandu hweavo vakawana kubva shareholders zvinoreva muchimiro chikwereti nevatengi zvikwereti zvokurima yanana.

Personal mari mutero nomumwe Entrepreneurs

SP zviri pamutemo sezvo vakazvimirira payers kuti mutemo unoti mari nemitero. Kommersant mari mari mutero kana bhizimisi pamusoro vanhuwo ezvinhu mitero.

Kana mubayiro basa uye muripo wayo Munhu entrepreneur inova fiscal mumiririri kuti munhu mari mutero.

Misimboti kukarukureta uye kubhadhara mutero uyu vatengesi kha nyaya 227 fung of Tax Code. Chief pakati pavo - chinangwa mitero pachake mari yemitero nomumwe Entrepreneurs ndivo chete mari pakupfuwa bhizimisi. Uyezve, mari ringaratidzwa muchimiro mari uye mhando, uyewo zvinhu zvinobatsira, iyo chinorondedzerwa nyaya 212 fung yomutero mutemo.

The mutero garo

Entrepreneur anosarudza ayo mumwe nomumwe nomumwe mhando mari, kana dzakasiyana prices pamusoro pavo. Legislatively akapa taxable mari woga entrepreneur panguva vakawanda zvazvingava, kureva 13%.

The ndima Nyaya 210th of Tax Code wechitatu kutaura kuti mutero nechigadziko pamwero 13% rinowanikwa sezvo mari chimiro kwemari zvimwe pane mutero mari chairayirwa Articles 218 fung - 221 fung mutero mitemo, kufungisisa peculiarities zvaitaurwa Chapter 23 rechipiri Code . Izvi zvinoreva kuti munhu Entrepreneurs Tinoberekwa kuderedza mutero umbowo zvinotevera mari:

• mureza kuzivikanwa Article 218-nd it Russian Tax Code;
• mari nezvaro Article 219,1 Code;
• munzanga chairayirwa nyaya 219 fung of Tax Code;
• mu kuchinjwa nazvo pamusoro kwema emari zviridzwa neramangwana kwema uye / kana kuchengetedzeka mune ramangwana nguva (Article 220,1 yeRussian Mutero Code);
• pfuma kutaurwa munyaya 220th yomutero mutemo;
• nyanzvi chairayirwa nyaya 221 fung of Tax Code;
• kana tama Nokurasikirwa kubva Nhengo Investment Partnership yemberi kwenguva (Article 220.2).

Tax mari chokuita nenyanzvi, vari pasi mitemo izvo zvichashandiswa kuzivikanwa sezvo mari:

• isimbiswe;
• rakanyorwawo,
• It yakabuda somugumisiro mabasa zvainanga chete panguva kuwana zvikomborero.

Zvinorondedzerwa nzira inofanira akasangana panguva.

Panguva iyoyowo zvakajeka vamwe mari yaidiwa kuti waibatanidzwa nyanzvi yaanobhadhara:

1. Huwandu inishuwarenzi mari yechikoro, vari dzinounzwa kuna rokumanikidzirwa mudyandigere inishuwarenzi uye utano.
2. Uwandu mitero (dzakakudzingai mari). Uye uwandu pfuma mutero evanhu, vaibhadhara munhu entrepreneur, deductible chete kana pfuma iri kunonyorwa, rinozivikanwa rinoshandiswa zvakananga bhizimisi (dzakakudzingai pokugara, mumagaraji uye mubindu).

Shandisa nyanzvi yaanobhadhara zvinogoneka chete pakupera yomutero nguva. Rinopa ayo mutero masimba, achitora sezvikonzero munhu muzvinabhizimisi nyaya mutero adzoke pachake mari mutero.

Post scriptum

In pfupi pachako mari mutero Zvivako, - inzira kubatsirwa zveupfumi vakagamuchira mutero mugari chero nguva In muchimiro mari (mari kunogona Russian uye vatorwa) uyewo-mhando ((gore, kota, uye zvichingodaro.) izvi zvinosanganisira kupfuma).

Mune Tax Code, nyaya 208-fung Russian akarondedzera ndandanda taxable zvinhu kubva zvose manyuko munyika yedu, uyewo kune dzimwe manyuko mavambo. Uyezve, rinorondedzerwa dzekuziva kuti anoratidza maonero izvi zvinhu. Kuvabata chikuru mari, remuneration yokuita basa mabasa, zvoupfumi makomborero kubva pakutengeswa pfuma uye / kana kushandiswa kwayo (somuenzaniso, Rental), inishuwarenzi, mibayiro, royalties nezvakadaro.

The mari kubva zvinyorwa Russian, pasi pachake mari mutero uye kubva nevagari uye vasiri nevagari.

The chinhu mitero vakagamuchirazve munhu ari convertible mari, asati kutsunga yomutero nechigadziko iri kushandurirwa rubles panguva Gengi of Central Bank of Russia, wakananga chaiko musi okutambirwa mari.

Kana mari iri kugamuchirwa vanonzi mhando (zvinhu, mabasa, mabasa, kodzero, etc.), mutengo wavo anofanira vanobatanidzwa zvisina kunanga.