Shin coci biya haraji a Rasha: gwani amsar

A labarai hukumomin can, sai ya zai nuna maka bayani game da yanci ROC kasafin kudin, game da m kashe kudi na Orthodox limaman, a kan dokokin, da Church ya aikata kusan untouchable. Ba abin mamaki cewa a cikin bango wannan, mutane da yawa suna ta tambaya, "Shin da coci haraji an kallafa maka a Rasha?" Za mu amsa da shi a matsayin mai yawa daki-daki.

Mene ne coci

Don fahimta ko coci biya haraji a Rasha, tabbatas da abin ne da gaske a ROC da "kasuwanci" ra'ayi. Kungiyoyin addini a wannan kasa an dauke su da cikakken mahalarta a cikin huldar cinikaiya - ne wasu ayyukan, nasu wata dukiya - m, dukiya, ƙasar. Shi ne ma'ana cewa su ne a duk zai iya yiwuwa a kira abokai.

Bayan duk na sama, kungiyoyin addinai tsunduma a takamaiman addini ayyuka - za'ayi wasu ayyukan hajji da taron, tarurruka da kuma abubuwan da suka faru. Art. 8 na Tarayya Dokar №125 "A 'yancin tunani da kuma wadanda ba kungiyoyin addini" ma'anar manufar "coci" kamar haka: wani son rai jam'iyya na jama'a' kungiyoyin, wanda aka kafa domin yaduwa daga cikin bangaskiya, da kuma raba ta sana'a, Inter Alia, rajista a matsayin shari'a mahaluži.

The doka tsarin da Church

Ka yi la'akari da doka ayyukan, ko ta wani hanya alaka haraji ga jihar na Church a Rasha:

• Tarayya Dokar №7 "A Noncommercial Organizations": da Church yana da ikon tafiyar da harkokin kasuwanci, kazalika da haifar da nasu kewayon kasuwanci da kuma kungiyoyi.
• Tarayya Dokar №129 "Game da jihar rajista na mutum, 'yan kasuwa da kuma shari'a abokai": Church da kuma rassanta ne batun wajibi jihar rajista.
• A baya aka ambata dokar tarayya №125, Mataki na ashirin da 11: ga kungiyoyin addini na nufin wani musamman hanya ga jihar rajista.
• Na Tax Code, Mataki na ashirin da 3, da'awar 1: addini muhimmancin kayayyakin kebe daga VAT.
• Rasha Federation gwamnatin Resolution №251 (31.03.2001): da daftarin aiki ya ƙunshi jerin abubuwa da kuma ayyuka da sayar da coci da kuma kebe daga VAT.
• A yarjejeniyar "A shigo da ilmi, kimiya da al'adu Materials": shigo da addini shigo da kayayyakin ba a kallafa maka mafi girma fiye da wadanda amfani da irin wannan kaya a cikin ƙasa da rundunar jihar.

kudaden shiga coci

Shin coci biya haraji a Rasha da kuma daga abin da kudaden shiga? Wannan ne mai matukar ban sha'awa tambaya ga Rasha jama'a. Mun jera babban maki cewa yin up da riba addini shiri:

• kyaututtuka na aminci na ayyukan hajji, bukin.
• kyaututtuka na patrons da kuma masu tallafawa.
• sayar da kyandirori.
• sayar da littattafai da kuma addini atibutiki.
• "Kruzhechny" tarin bayan sabis.
• samun kudin shiga daga kasuwanci ayyukan coci kungiyoyin;
• canja wuri da dama coci da wuraren for free amfani.
• kudaden shiga daga jihar kasafin kudin na Rasha Federation.

VAT ga coci

Magana ne game da abin da haraji biya da coci a Rasha, shi wajibi ne don ta shãfe a kan waɗanda suke biya, na da addini kungiyar kebe ko wanda deducts taskar a fifikon domin. Da farko kula da VAT - a nan shi ne jerin sayar kai tsaye zuwa ga coci ba shi dama ba su biya jihar taskar 18% haraji:

• Abubuwan bauta: gumaka, da mutummutumai, bagadai, akan, da dai sauransu, kazalika da abubuwa da cewa yin up basa dukan tare da su: inuwõyi, wurin hutawa frame, tufafi da sauransu ..
• Abubuwan da ciki ado, gine-gine da abubuwa: iconostasises, makabarta, da cutar daji, wato farantan ƙona turare, candlesticks, ƙõfar, taga raga, trona, bagaden kabad, da dai sauransu ...
• Abubuwan halaye Orthodox addini giciye tare da addu'o'in da bel, tafiya da sandunansu, medallions, Banners, Banners, da sandunansu, layu, m nau'i na Easter qwai, da dai sauransu ...
• A zama dole abubuwa da kuma abubuwa, ba tare da wanda ba shi yiwuwa a rike bauta: turare, man ƙona turare, kyandirori, maganin shafawa, unction ga kayan aiki, kerubobi, bugu ga tsattsarkan abinci da kuma artos da dai sauransu ...
• malamai Clothing: alkyabbarsa, bel, cuffs, mace, hip, phelonion, Scarves, aprons, da dai sauransu, da kuma ma taped, marataya, lokuta, sarƙoƙi, shafts, da dai sauransu to su ....
• Takarda kayayyakin: liturgical littattafai (alfarma Littãfi, da salla, kalanda, bayanin kula, chinopredstavleniya, addini kalandarku, da dai sauransu ..), Religious, ilimi, ilimi littattafai, hukuma siffofin da kuma buga kayayyakin kungiyoyin addini (takardun shaida, diplomas, katunan gaisuwa, haruffa, da salla, canonical hoto, photo, da dai sauransu).
• Video da kuma audio samar coci kayan, a fili ilimi, haskakãwa, dake bayyana abubuwa na rukunan, addini yi, da ibãdarsu, kuma haka a kan ..
• Gyara da kuma maido aikin da ake bukata domin Haikalin - idan suna gudanar da kungiyar cewa yana da wani lasisi domin irin wannan aiki.

Yana da muhimmanci a lura da cewa kebewa daga VAT a kan abubuwa da aka jera ne samuwa ba kawai kai tsaye ga coci, amma kuma ga wani kasuwanci kamfanin, wanda izini babban birnin kasar - shi ne gaba ɗaya da taimako na addini jam'iyya.

dukiya haraji ga kungiyoyin addini

Art. 381 na Tax Code fid da coci daga biyan haraji a kan dukiya, amma kawai a game da m kuma immovable dukiya, wanda aka kai tsaye amfani ga addini ayyukan. Church ɗakin barci gidaje ga 'yan'uwansu, kuma haka. E. Sunã zama batun wannan haraji a wannan size kamar yadda sauran Rasha biyan haraji. Amma akwai wani abu daya: dukiya haraji - yankin, ya kuma inganta, daidai da Tax Code, Art. 12, n. 3, abokai za su iya kafa ta size ga wadanda ba payers. Domin kungiyoyin addini shi ne sanya ya zama sifili.

Land haraji ga coci

Tambaya game da ko haraji kebe coci a Rasha, da kuma tabawa ne don haka da muhimmanci ga kudin shiga ga kasafin kudin, kamar yadda ƙasar haraji. Shafukan na da Church, da warware daga shi a cikin biyu lokuta - idan yana da:

• Land mallakar da dama na tutur amfani.
• Ƙasa, wanda gina haikali, majami'u, chapels kuma gine-gine na addini da sadaka dalilai. A karshen sun hada da:
  • gini ga aiwatar da wasu ayyukan addini, da salla, addini jiki, saduwa da wuraren, ibada, bikin.
  • hajji cibiyoyin da kuma hotel-hotel na mahajjata na kai tsaye zuwa ga coci.
  • addini coci kungiyoyin - hauza, tauhidin makarantu, addini makarantu da dormitories ga dalibai.
  • miya kitchens, hostels da kuma asibitoci, Orthodox marayu, makarantu, tare da matsayi na sadakõkinsu, kuma haka a. d.

Bisa ga wasika daga ma'aikatar kudi № 03-06-02-02 / 41. daga ƙasar haraji rashin sumansa dukan yankin na coci, ko idan a da karkararta akwai gine-gine, ba kunshe a cikin sama. A na Tax Code (p. 395, p. 4) ya furta cewa, ƙasar za a iya rage, wanda shi ne mai dukiyar na Orthodox Church, amma a kan abin da gine-gine da kuma wuraren da sauran addini addinai.

Ci gaba da taken "Shin Church biya haraji a Rasha?" wasika zuwa ga Ma'aikatar Kudi №03-05-04-02 / 31 Mayu 7, 2008 yayi kashedin cewa ƙasar mallakar wani addini kungiyar, amma da ciwon a kan karkararta kawai gine-gine da kuma wuraren for merchandising, adabi da sauransu. n., ba tare da gaban addini gine-gine da mãsu sadaka dalilai, cikakken kallafa maka ƙasar haraji.

Addini kungiyar da kuma samun kudin shiga da haraji

Haraji a kan Church a Rasha - shi ne ma wani haraji a kan ribar. Bisa ga Tax Code, Art. 246, n. 1 a addini kungiyar ne ta payer. Amma ga mata, da kuma a can ne aka bayar da dama amfanin - a cikin shirye-shiryen da haraji tushe ba la'akari da wadannan:

• Property (a Vol. H. Money) da kuma Gyancin mallakar dukiya da ta zo cikin coci kasafin kudin dangane da wasan kwaikwayon na addini ayyukan hajji da taron, kazalika da sayar da core halayen da kuma wallafe-wallafe.
• Target kudaden shiga (sai waɗanda aka excised). Wadannan sun hada da:
• kyaututtuka da kuma gudunmawar.
• dũkiyarku, wadda ta shũɗe a so, ta gādo ba,
• dukiya samu ga aiwatar da dokokin ƙa'idar ayyukan;
• Ya buɗa daga mutane da kuma abokai na kunshe a cikin List of gwamnatin umurnin №485 (28.06.2008).

Target kudaden shiga ana kallafa maka kawai a lokacin da suka cinye tsananin ta nada - da haraji dalĩli da Church dole bayar da cikakken rahoton.

Haraji biya da coci

Shin coci biya haraji zuwa jihar a Rasha? 91% suna sha'awar wannan batun ba zai iya samun cewa wannan shi ne batun haraji zargin daga cikin ayyukan da dukiya na coci. A addini kungiyar za biya wadannan:

• Transport haraji: daga duk sufuri, karkashin ikon coci, biya haraji a kundin matsayin ga sauran masu biyan haraji.
• Excised zargin (Tax Code, Mataki na ashirin da 181.) Cosmetics da kuma turare, barasa-tushen abu, medicaments, prophylactics, da dai sauransu lura da cewa kayan ado kayayyakin, incl Church da kuma sayar, ba excised kashi .....

Saboda haka idan coci biya haraji a Rasha? Amsar ne a, amma tare da wani yawan amma - saboda Rasha kungiyoyin addini suna dauke da wani babban yawan haraji amfanin.