The nzira yomutero mutemo uye ayo unhu

Womutero - chikuru bazi mutemo nemaonero pakutsvakurudza bhora ukama mutero, kurovedza nokuti, uyewo Implementation hurumende kuiswa pokutanga mumunda mitemo kukurukurirana mashoko. Ndezvipi zvinhu nyaya uye nzira indasitiri ino? Ndezvipi nuances ari umboo kududzirwa izwi?

Chii chinonzi mutemo mutero?

Tisati kufunga nzira mutemo mutero, tinofunga kuti ichi chinhu pamutemo indasitiri. The runoenzanirana izwi rinogona kunzwisiswa akasiyana achinzi matatu:

- somunhu zvedzidzo chirango;

- sezvo davi sayenzi;

- sezvo bazi mutemo National.

Zvose pamusoro kududzirwa pfungwa "mutemo mutero" ukama. Saka, kuMudzidzisi nyaya uye davi sayenzi kudzidza anonyanya Kunoonekwa nokuva chikamu mutemo National. Uyewo, bhuku racho mitemo pamutemo uye mutemo vatevedzere tsika kunonyanya novimba unyanzvi magweta, kazhinji kuwana mu masangano rokudzidzisa, uyewo huwandu masayendisiti elaboration mamwe matambudziko kuti dzinoenderana mutemo mutero.

Nyaya mutemo mutero

Zvinogona kucherechedzwa kuti vose vatatu kududzirwa kuMudzidzisi izwi iri dzinoratidzwa nevakawanda chinhu: kuva ukama kuti akaumbwa kutora chikamu kwe masimba vehurumende uye mitero mune mamiriro vanhu kana zviri pamutemo masangano. Nyaya ukama izvi zvingava nzira kuti pave, pakuverenga, kubhadhara kuti bhajeti, uyewo kuunganidzwa kwemitero siyana, uyewo kudzora muripo wavo uye Implementation zviyero mhosvawo kutyora akakodzera zvekutepfenyura mutemo.

Relevant ukama anogona saka:

- amutsvaka pachiyero kurangwa nesayenzi;

- zvinoratidzwa nezvinhu dzidzo;

- kuva wenharaunda yaitongwa yomutero mutemo.

Mhando idzi kukurukurirana kunogona kuitwa vachishandisa nzira dzakasiyana-siyana mutemo mutero. Tikadzidza specificity yavo.

Musimboti dzokudzidzisa mutemo mutero

mutero mutemo nzira - ndiko, maererano netsika yokutaura, chine zvigadziriswe pamutemo kuti kubvumira ichi kana kuti nyaya pakawanda sei nyaya mutemo mutero. Somuenzaniso, vamiririri sayenzi - kuongorora ukama, vadzidzisi - angadzidudzira senhengo kurangwa, kuti muparamende - kunooneka mitemo.

Ngationei kudzidza sei nzira inogona kunzwisiswa, raireva mumaratidzirwo kwayo hanya somunhu chikamu mutemo National.

The nzira iri akapoteredza mutemo National

Munguva kuMudzidzisi nzira mutero mutemo kazhinji inozivikanwa se muparamende kwaiita murau-siyana ukama mumunda kwemitero uye mari. Zvinogona kuva:

- mutemo paruzhinji;

- yevagari.

Muchiitiko chokutanga ari muparamende inoshandisa akasimbisa mabasa normative pamusoro zvigadziriswe nokumanikidzwa kana zvimwe vanhu kuti vaite mirairo kuti mitero. Kusashanda saka inotodiwa nzira pamutemo murau. Mune chiito wechipiri muparamende wakaderedzwa kuchitendero vanorumbidza uye approvals. Kutaura zvazviri, nzira iri rakatangwa dispositive mumutemo mutero pasi vamwe nomutemo masangano anokwanisa kusarudza sei kuti kuitisa nedzimwe kukurukurirana.

Tarisa anokosha zvinhu munguva nzira iri mutero mutemo.

Zviratidzo nzira mutemo mutero

Chokutanga, ine paruzhinji hunhu. Tax nokubatira vagari uye masangano ari yaidzorwa panguva yeUnited, kwematunhu uye matunhu neminisiparati mitemo, inova chikamu mutemo dzinokosha kukurukurirana zviri normative. Izvi zvinogona kutsanangurwa zvikurukuru chokuti kuunganidzwa kwemitero - muitiro inova musimboti paumbwe hurumende bhajeti, chikuru zvinhu rubatsiro wehurumende masangano. Ichi chiri kunzwisisa nhengo kubhadhara kunotema panowanikwa Kuisa paruzhinji zvido pamusoro voga ndivo. Tax munataisireva, saka, basa zvakafanana kune vagari vose, uye kubatsira kwavari takatsunga nemitemo vanhu zvakaenzana hweHIV.

Pakusarudza nzira mutemo mutero

The dzakananga nzira mutemo mutero nyaya kubva pfungwa nemaonero mamiriro kusarudzwa inonyatsobudirira zvigadziriswe vagari kuzadzikisa ayo vaite pamusoro kuchinjwa dzimwe mari kuti bhajeti. Panyaya iyi, Zvinokosha ndiko kushandiswa chaizvo avo nzira kuti anganzi madikanwa, vaitarisira chinyorwa nokuda nomazvo simba mirayiro mitero uye kutevedzerwa.

Nhamba fanira uye vasiri fanira zvigadziriswe

Panguva iyoyowo, rikurumidze utariri yokupira ukama nokure mitero iri bhajeti kungada kunobatanidza ehurumende uye vehurumende zvigadziriswe. ukuru hwavo Impact Study zvingangoiswa iri nzira mutero mutemo nyaya, akakodzera kuti kuri kuitwa tsika lawmaking, nekuti, zvikurukuru, uye kutsvakurudza.

Nzira inofanira chokuita adaro uye fanira kuswedera, akatsunga kufungisisa zvinhu zvakawanda kuti kazhinji dzakaonekwa chete pamusoro Implementation uye kushandisa mutemo. Vangave socio-zvoupfumi, masangano hunhu, zvakafanorongwa nokuda munyika urongwa kana Somuenzaniso, dzimwe mutemo.

Pokutanga inotodiwa nzira

Asi, zvakadaro, mamiriro ezvinhu munyika Russian pamutemo hurongwa, umo wakakwirira kukosha awane zvose fanira nzira mutemo mutero. Mumwe kana saka mumwe sangano repamutemo anogamuchira paruzhinji kana munhu - asi munzira chairayirwa pamutemo yakabatsira, mirayiro maererano ayo zviito zviri akapoteredza kuzadzika mitoro kubhadhara mitero uye mari yechikoro ari bhajeti.

Zvichireva nzira dispositive

Kana zvakakodzera, kuti muparamende anoshandisa nzira dzakasiyana-siyana kuti dudziro mutemo mutero, unocherekedza navo kunenge uye magwaro ane Expository hunhu, kana kwemitemo mune zvimwe zvokudya mumutemo - dispositive. Mune zvimwe zviitiko, izvi ingatonyanya inobudirira kupfuura fanira kuzvidzora. Kazhinji, zvinonzi kuita, kana imwe mhando kukurukurirana Zvakaoma waidzora ufanane Federal Regulation.

Panyaya iyi, vakuru vanokwanisa masimba - kazhinji, asi Federal Mutero Service, anoshandisa dzimwe nzira uye nzira dudziro mutemo mutero, uye ipapo unosimbisa migumisiro basa rinoitwa mutsamba uye mamwe mabasa zvemitemo, izvo anobudiswa waakaudzwa nenzira. Muzviitiko zvizhinji, zviri magwaro akadaro runoonekwa mitero pakutanga, apo mugadziriro yeUnited mirayiro zvisina kuiswa of facto sezvo masimba, kunyange vane mukuru zviri pamutemo simba.

Discretionary mitemo mumutemo batana

Pane zviri mumutemo Russian, mitemo yeUnited vari dispositive ayo zviri pamutemo hunhu. Somuenzaniso, urongwa uyu Tax Code panyaya Kusarudza Entrepreneurs ari mitero yezvinhu. Kunopiwa kuti mabasa yakatangwa yemakambani dzavo maererano turnover uye kuwanda mudonzvo kusangana zvimwe zvinodiwa, vanogona, kunyanya kushanda pasi itsanangudzo maitiro, uye kubhadhara mari mitero saka chiduku zvikuru pane ndizvo zvakaita basa vakawanda nzira mitero.

Uyewo, kuziva nzira kuti pakuverenga ari uwandu Nzira dzinoshandiswa vachibhadhara kuti bhajeti mutero mutemo chiito zvakafanana fanira zvigadziriswe: kuMudzidzisi nemitemo mutemo varayire mapiro makasimbisa mutero nechigadziko, mwero, mutero nguva uye dzimwe mamiriro ezvinhu kuchinjwa kubhadhara kuti hurumende bhajeti.

Kazhinji, murau yokupira ukama mumunda pamitero iri nokudzorwa yeUnited mitemo weRussia. Asi pane zvinotsiva umo nzira mutemo mutero uye ayo unhu achazviisa kwakavakirwa dzemunharaunda ose emunharaunda manyuko mutemo. Funga izvi nuance zvizere.

Nzira mutemo mutero mukati yechinangwa pokushandisa mutemo romunharaunda

Zvechokwadi, unorema mitemo inodzora zvinofanira kuurayiwa vagari uye masangano nokubatira panyaya yokubhadhara mitero uye mari yakaiswa pachiyero mitemo yeUnited - kupfuura zvose, zviri Tax Code. Asi mune zvimwe zviitiko zvatinopiwa of Tax Code anofanira vaisanganisa nemitemo nevamwe vatariri kumatunhu Russian.

Somuenzaniso, chikamu ichi inechirevo mutemo kuripwa mutero pamusoro pachavo pfuma, hwaimiririrwa Real Estate. Zvinofanira pakuverenga iri runoenzanirana mubhadharo ari chikamu chacho chikuru zvinoriumba akatsunga panguva ufanane RF Mutero Code. Asi anoverengeka kiyi zvinhu mutero pamusoro pfuma vagara vandifungira kufungisisa mutemo remunharaunda. Saka, kune imwe pfungwa iri Subject yeRussian Federation kunotema kana runoenzanirana mubhadharo dzaona pachishandiswa yacho uwandu kana cadastral kukosha pfuma. Uyewo, pasinei nokuti chaicho chisarudzo achasarudza vepurovhinzi, sezvo vari yakaiswa pamusoro nyaya mitero - asi mukati avo tsika zvinoiswa muna Tax Code.

The reshiyo wehurumende uye yeUnited mitemo pakusarudza nzira mutemo mutero

Saka, kubva pfungwa nemaonero nezviito Regional manyuko mutero mutemo mitemo nzira zvakangofanana zvinokosha, sokunge kuti kushandisa yeUnited mutemo: kuti mitero vakanyorwa munharaunda hanya zvinoda kutevera kubvumirwa muna Russian Federation pasi zvokudya mutemo. Uyewo, kubva pakuona kwoMutsvene Tax Code mitemo kusarudza, kutanga, zano ndinorova zvinhu mutero, uye chepiri mwero nokuti, inogona kushandiswa kana dzakananga zvokudya zvinotisimbisa mutemo chete, wakateya Data zvinhu mubhadharo kwete vava remunharaunda muparamende.

Kuti uone kana imwe nzira mutero mutemo chaizvoizvo mutemo unoti panguva yeUnited pamwero dzimwe nguva vanogona chete kuva panoongororwa mifananidzo kuwirirana kuMudzidzisi mutemo kune avo vakatorwa nenguva remunharaunda chechetere. Saka, kubva pakuona kwoMutsvene Tax Code, vamwe zvokudya zvichaita chete kugamuchirwa zviri chiitiko kuti ndiye pamutemo zvoupenyu ukama nzvimbo haina akaendeswa nezviremera zvenyika RF nyaya. Uyewo, kuti mutemo romunharaunda mune iyi inogona kunzi seinokonzera yakaenzana yeUnited peremptory dzemunharaunda, pasinei nokuti ayo zviri pamutemo simba - kudzika kupfuura Tax Code.

Normative nomutemo zviito mumutemo mutero

Zvichava kubatsira kuongorora chimwe chinhu nzira iri mutero mutemo: mitemo mabasa wakabudiswa vehurumende. nzira womutero inowanzopiwa inozivikanwa se nomutemo murau nzira nokuda zvakafanana pamutemo zvinyorwa vakabvuma nokuda yeUnited kana emunharaunda mitemo, mune zvimwe zviitiko - ne yechipiri zvinyorwa.

Uyewo, kakawanda kacho, imwe nzira yakakodzera anogona kumiririrwa uye non-normative zvinyorwa. Vanewo nekanzuru nezviremera, asi zvavanoita chinotungamirwa pane imwe boka revanhu kana imwe munhu kana sangano. Somuenzaniso, panobva anogona kuva kuti kubhadhara mutero, izvo haana vakaverengwa munhu ari nguva, zvichiguma ane chikwereti. Zvisinei, chero Hupenyu of zvakakodzera mhando - Ngazvive mumwe rwaro, 2 kana 3 (mutero mutemo, pasi, nzira, nzvimbo, mabhuku acho anogona Saka tsunga pachiyero normative mabasa) kunofanira inobva zvokudya, akavapindurawo, pamutemo mirayiro. Kureva kuva pamutemo uye kwakarurama.

Saka, zvose zviri zviviri kudzorwa mashandiro yokupira ukama nemitero uye mari - pamutemo uye nevasiri uyewo titsigire.

pfupiso

Saka, takadzidza chii specificity pamusoro penyaya uye nzira mutemo mutero. Chokutanga, chii ndechokuti akapoteredza yavanofanira vanoonekwa - kwesayenzi, dzidzo kana masangano-pamutemo. Maererano nenyaya mutemo mutero, izvozvo anorambira pakururama yayo yose mitatu pamaziviro.

Uyewo, nzira iri davi mutemo kwakakodzera achizosiyana zvichienderana chii rinoshandiswa - mutsvakurudzi, mudzidzisi kana muparamende. Kushandiswa kwaro achasarudza hurongwa hwezvekuita ane sangano kukurukurirana. Somuenzaniso, kana ari muparamende, sezvakarehwa akasarudza nzira mutero mutemo - fanira kana dispositive, ndizvo zvinoumba zvokudya yemirau nekanzuru nezviremera kuitira waidzora ukama nokure mitero uye mari.