A haraji tushe

Tax tushe - wani jiki, cost, ko wasu halaye na abu na haraji. Yana da wani tsabar kudi riba magana, wanda, daidai da Mataki na ashirin da 274 na Tax Code, shi ne batun wajibi haraji. Kai tsaye zartar da shi da haraji kudi. A general hanya domin kayyade shi ne kayyade ta Tax Code na Rasha Federation a labarin 54-1. Tabbatar da dalilin da tushe ga lissafi na haraji iri-iri suna kuma dogara ne a kan tushen daban-daban articles na Tax Code.

Cost Manuniya faye hali abu haraji a kirga da haraji a kan dukiya na mutane ko doka abokai. jiki - abubuwa samar raw kayan. Domin duk ma'adinai tushe ne m da biyan haraji.

A haraji tushe ne kafa ta wadannan hanyoyin:

• tsabar kudi (aiki), a cikin abin da samun kudin shiga ne adadin samu da biyan haraji a lokacin da kudi - duk biya domin wannan lokaci da adadi.
• tara, a cikin abin da samun kudin shiga gane yawa ga wanda dama ya taso a cikin kasafin kudi lokaci, ko da kuwa ko shi ne lokacin da (ko daga baya) ko suka da aka samu.

Legal abokai biya haraji a karshen na karshe kasafin kudi lokaci, a kan tushen da nasu lissafin kudi records, ko a kan tushen wasu rubuce data a kan duk mai haraji abubuwa.

Mutane daya-daya da 'yan kasuwa lissafi da haraji tushe kamar yadda a karshen rahoto lokaci, bisa ga asusun na samun kudin shiga da kuma kashe kudi a cikin hanya da aka kafa domin su zuwa MHC da ma'aikatar kudi.

Ga wasu masu biyan haraji ( 'yan kasa, mutane), da haraji tushe da aka lasafta bisa ga bayanai a kan haraji samun kudin shiga da ya zo daga kungiyoyi ko bisa ga nasa lissafi na albashi (a wani form).

Features na lissafi kwasfan daban-daban na ayyukan da za a kafa ta Articles 154-162 NC. Ba a kallafa maka wadanda ake gudanar da su daga cikin labarin 149-1 na Code.

A lokuta inda hargitsi da aka samu (kuskure) a gindi shekara, wanda lãbãri zuwa wani da lokaci, a cikin halin yanzu rahoto lokacin da za'ayi recalculation na adadin haraji ga dacewa lokaci.

A VAT tushe amfani domin sayar da kayayyaki a daban-daban haraji rates. A wannan yanayin, tushe ne m dabam ga kowane irin kayan da cewa an kallafa maka a daban-daban rates. Idan ka yi amfani da wannan kudi na VAT, gindi da aka lasafta cumulatively ga duk ma'amaloli da za'ayi a wannan kudi. A kayyade tushe kudin, shi ne tuba zuwa cikin Rasha rubles a musayar kudi na babban bankin a kan ranar da sayarwa ko a kan halin kaka.

A haraji tushe ga sirri samun kudin shiga da haraji (haraji a kan kudin shiga na halitta mutum) tana nufin samun kudin shiga samu a irin da a tsabar kudi, ko a matsayin abu amfani. A tushe ne m ga wasu iri samun kudin shiga. Suna kallafa maka a 9, 13, 30, 35 bisa dari.

A haraji tushe na kai haraji da aka lasafta a game da wani abin hawa da ciwon motor - kamar ikon da horsepower. a game da jirgin sama jet injuna - a matsayin engine dirka a takeoff a duniya; yana nufin ga ruwa - kamar yadda babban iya aiki a ton. a game da sauran iska da kuma albarkatun ruwa - biyu hawa raka'a.

All halaye na haraji a kan STS haraji (A Saukake tsarin) suna da nasu dalilin kirga haraji. Domin su lissafin amfani da irin wannan abubuwa na haraji a matsayin kudin shiga, ko samun kudin shiga, rage ta halin kaka. Lokacin da kirga yawan haraji 6% karu a biya fensho gudunmawar. A kayyade tushe na 15%, yawan kudin shiga da aka rage ta halin kaka jawo wa kansu.