The abu haraji na sirri samun kudin shiga da haraji: manufar, tsarin

Kudin shiga da haraji - da wajibi na wani mutum wanda ya yi na'am da ƙasar Rasha (da kuma kasashen waje) samun kudin shiga. Gaskiya ga lissafi na biya adadin da kasafin kudin ne kawai zai yiwu tare da dama tabbatar da dalilin da abu na haraji. Ka yi kokarin gane abin da ake nufi da sharuddan "sirri samun kudin shiga da haraji payers" da kuma "abu na haraji."

doka akai

Haraji a kan sirri samun kudin shiga (ko NFDL) rinjayar kowa da kowa. The rare sunan sirri samun kudin shiga da haraji - kudin shiga da haraji. Yana batutuwa da su zuwa wani halitta wanda ya karba da samun kudin shiga.

Irin wannan manufar 'sirri samun kudin shiga da haraji payers "," abu haraji "da" haraji tushe ", da aka bayyana a Babi na 23 minti (kusan mafi girma) na Tax Code. Har ila yau, doka tushe na samun kudin shiga da haraji hada da:

• Tarayya Dokar N 281-FZ na 25.11.2009.
• Tarayya Dokar N 251-FZ na 07.03.2016.
• Tarayya Dokar N 279-FZ na 29.12.2012.
• Tarayya Dokar N 229-FZ na 27.07.2010.
• Tarayya Tax Service Order kwanan rana 30.10.2015 N MMV-7-11 / 485 da kuma ko da yaushe - bayyanãwa rigingimu harafi Tarayya Tax Service, kuma ma'aikatar kudi.

asali Concepts

Karkashin tanade-tanaden da haraji dokokin na Rasha Federation, kuma musamman - Mataki na ashirin da 209 na farko, da abu na haraji na sirri samun kudin shiga da haraji gane a matsayin kudin shiga samu ta hanyar biyan haraji:

• a kasar da kuma bayan gẽfunanta ta 'yan kasa, gane da mazauna.
• daga kafofin cikin Rasha 'yan ƙasa waɗanda suke ba mazauna.

ikon zama gaskiya kafa, ta hanyar girka suna summed ainihin kwanaki (tabbatar da) mutum ta tsaya a Rasha ƙasa domin a ci gaba da watanni 12. Lokaci babu lasafta ban da zaman kasashen waje don samar da / ko magani daga (amma ba fiye da watanni shida). Har ila yau daukan la'akari tafiya kasashen waje don dalili na aikin (ko wasu) wajibai da cewa suna hade da arziki na sabis ko yi na aiki a saura na hydrocarbons a teku.

Tax mazaunin ne dan kasa wanda yake a Rasha fiye da 183 days. Bisa ga doka, ya samun kudin shiga da aka kallafa maka a misali kudi na 13%.

By misalin, ba mazauna - persons suke a cikin ƙasa kasa da 183 kwanaki (ba tare da hutu). Wannan category hada da 'yan kasashen waje, wanda ya nemi wucin gadi aiki, daliban da suka zo a Rasha a wani musayar, kuma mu' yan kasa da suke zaune a kasar for kasa da kayyade adadin kwanaki. Mutane na zuwa da ba mazauna aka canjawa wuri zuwa jihar taskar haraji kudaden shiga a wani kudi na 30%. Babu shakka, abu na haraji na sirri samun kudin shiga da haraji ga mazauna da kuma wadanda ba mazauna, kuma, yana da wani bambanci.

Yana da muhimmanci a tuna cewa category na "samun kudin shiga" - shi ne ba wai kawai a tsabar kudi Saide, a kalla a cikin irin, shi ne kuma wani abu da amfani.

Kuma wani. The uku sakin layi na labarin 207th na haraji shari'a ta ce cewa haraji mazauna kasar, ko da kuwa da ainihin lokaci a kasar zama, suna Rasha da sojoji suke kira da ko kamu da kasashen waje. Kazalika da ma'aikatan jihar ikon da na gida kai gwamnati, bisa ga ƙa'ida seconded aiki a kasashen waje.

The abu haraji na sirri samun kudin shiga da haraji: ra'ayi da kuma tsarin

Kudin shiga da haraji dokokin bi wani mutum a matsayin tattalin arziki amfani, wanda za a iya lasafta a monetary sharuddan. Wato, da samun kudin shiga ba a generated idan babu wani amfani. Kamar yadda wani misali, ka yi la'akari da halin da ake ciki tare da diyya ga tafiya kudi Courier ko kudi ma'aikaci zo daga tafiya.

A tattalin arziki amfani da aka wakilta samun kudin shiga ne kawai a karkashin uku yanayi:

• ta size ne batun kimantawa,
• za ka iya samun kudi ko dukiya,
• shi za a iya ƙaddara bisa ga dokoki rattaba kalma daga cikin 23rd babi na Tax Code of Rasha.

Mataki na ashirin da 208-I na haraji hukunci da abubuwa na haraji na sirri samun kudin shiga da haraji (2016-2017), ya samu daga kafofin a Rasha da kuma / ko kasashen waje, sun hada da:

• Saide daga sayar da hannun jari (sassa) a cikin rabo babban birnin kasar, Securities, m kuma immovable dukiya, da sauransu. da sauransu.;
• samun kudin shiga daga haya na sirri dukiya.
• inshora biya. batun haraji sirri samun kudin shiga da haraji a gane inshora biya biya premium (togiya azurta a cikin Mataki na ashirin da 213 na Tax Code of Rasha).
• pensions, stipends da kuma kama biya.
• kudaden shiga daga cikin aikace-aikace na rijista hakkin mallaka ko kuma wani shafi.
• samun kudin shiga samu daga yin amfani da wani abin hawa, kazalika da tarar da sauran fenariti hõre domin su sauki.
• Hakkin kuma sauran tsabar kudi diyya samu a kan tushen da contractual dangantakar a fagen yakin dokar.
• dividends da kuma / ko amfani Saide daga kamfanoni musharaka cikin biyu Rasha da kuma kasashen waje ilimi;
• sauran kudin shiga samu daga ganin na shari'a aiki a cikin kasar da kuma kasashen waje.

A tattalin arziki amfani samu a Rasha, kuma, shi ne batun rami haraji. Yana hada da:

• Aiki samun kudin shiga daga bututu, ikon Lines da sauran hanyar sadarwa, gami da kwamfuta cibiyoyin sadarwa;
• albashin da sauran biya sanya shi ga wasan kwaikwayon na aikin aikinsu na ma'aikatan jirgin tafiya a karkashin Rasha jihar flag.
• biya wa doka mãsu mayẽwa daga marigayin mutum wanda ya inshora.

Wannan jerin yana dauke bude. Wannan ya nuna cewa zai iya yiwuwa a karu cikin wani mawuyacin halin tattalin arzikinsu.

Wannan ba batun sirri samun kudin shiga da haraji

A wannan haraji dokokin yana da wani jerin haraji albashi na jiki mutane da cewa ba su sanar da sirri samun kudin shiga da haraji. Wadannan sun hada da:

• taimakon kudi biya ta daya daga cikin iyaye ba daga baya fiye da watanni 12 daga ranar haihuwar jaririn (amma ba fiye da 50 000 rubles).
• amfanin biya dangane da ciki da na haihuwa, kazalika da rashin aikin yi;
• monetary diyya ga wata cũta sa zuwa ga samar da kiwon lafiya;
• tarayya da tallafin, ban da biyan wucin gadi tawaya (m yaro - shi ne ba togiya), da kuma sauran diyya.
• tsabar kudi kyauta daga m kudin da ba fiye da dubu huɗu rubles.
• alimony.
• ramuwa ga mai bayarwa support (ga tsĩrar da madara, da jini, da dai sauransu ...).
• Jihar pensions, da aikin yi, da kuma zamantakewa co-biya.
• Ya buɗa (gratia), nufin tallafa al'adu, ilimi da kuma art a cikin kasar, bayar da Rasha, waje, ko kungiyoyin kasa da kasa (jerin ne m da RF gwamnatin).
• biya kai agaji, a matsayin wani bangare na yakin kwangila na filin, batun wanda aka gane free na kisa da ayyukansu.
• Prize bayar da waje, kasa da kasa da kuma Rasha kungiyoyi na fice nasarori a fannoni na ilimi, adabi, al'adu, fasaha, kimiyya da fasaha, da kuma kafofin watsa labarai (da lists amince da Rasha gwamnatin da gwamnatocin da batutuwa na kasa);
• gidaje da kuma / ko ƙasar bayar kyauta ga wani tarayya ko yanki shirin.
• compensatory biya tabbas da dokokin na daban-daban matakan da gwamnatin (a cikin wasu iyaka).

Kuma ma rashin sumansa daga sirri samun kudin shiga da haraji mai haraji abubuwa sun hada da dunƙule Naira Miliyan Xari biya, wanda ake da za'ayi:

• a cikin nau'i na niyya zamantakewa taimako ga m segments na yawan daga cikin kasafin kudi na matakai daban-daban.
• saboda tilasta majeure.
• m, ko 'yan uwa na ma'aikata wanda ya yi ritaya ko ya mutu.
• wadanda a kan ƙasa na Rasha daga ayyukan ta'addanci ko mambobi na iyalan wadanda ke fama da hare-haren ta'addanci.

A gaba dayan jerin yana kunshe ne a cikin articles 215 th da 217 th na Tax Code. Ya aka gane a matsayin iyakance, kuma a karkashin wani yanayi ne ba batun tsawo.

Tun Janairu na wannan shekara, an labarin 217-I samu wani sabon abu. Yanzu, samun kudin shiga da haraji ba a caje a kan kudin na dauke da fitar da wani m kima na iyawan da ma'aikaci.

A lissafi na haraji tushe

Zata biyan haraji rami haraji tushe daga cikin abu na haraji a cikin nau'i na kudi. All samun kudin shiga na mutum ga wani lokaci ana taƙaice sa'an nan yawaita da fare.

A haraji tushe ne m dabam ga kowane irin kudin shiga gane, ko da idan suka girmama daban-daban rates aka saita.

The adadin kudin shiga da za a iya rage. Domin wannan mu cire gare a gaba ko ba la'akari da daban-daban sharan (misali, mallakar tajirai, zamantakewa, da sauransu.).

A sakamakon tabbatacce adadin da aka rubuta da kuma canjawa wuri zuwa ga kasafin kudin. Idan sakamakon ne na musu, mutum ba ya biya wani abu, kamar yadda ta haraji tushe ne gane kamar yadda sifili. Har ila yau, debe sakamakon ba za a iya canjawa wuri zuwa bayan wani lokaci ko la'akari a kara lissafin.

Idan biyan haraji ta sirri samun kudin shiga da haraji abu na haraji da aka samu a cikin kudin kafin lissafi na haraji tushe an juya shi zuwa rubles a Rasha Central Bank musayar kudi a kan ranar ainihin samu.

Daya gargadi: a lõkacin da kafa da haraji tushe na shi da aka haramta minusovat cire daga Hakkin amince da kotun yanke shawara. Yana iya zama mai amfani takardar kudi, yaro support, bashi biya da kuma sauransu.

Sauran siffofin na kirga da haraji tushe daga cikin abu na haraji na sirri samun kudin shiga da haraji an ayyana a Articles 211th - 215th na Tax Code:

• da haraji tushe don kammala da inshora kwangila aka dauke a cikin labarin 213th.
• samun kudin shiga a matsayin abu riba iya faruwa lokacin da ceton on amfani ga yin amfani da kudi samu a kan bashi, da sayan kaya, kazalika da ayyukan da kuma ayyuka a karkashin kwangilar da} ungiyoyin-doka filin na mutum, 'yan kasuwa, da kungiyoyin ko mutane da suke gane kamar yadda interdependent a kan biyan haraji, kazalika da sayan Securities.
• idan abu na haraji na sirri samun kudin shiga da haraji kudaden shiga da aka gane, sakamakon irin, to, shafi cewa labarin 211-I Tax Rasha ( "irin" - sabis, dukiya, dukiya, da cewa shi ne, duk abin da wani mutum ya karbi maras tsabar kudi da kuma "a irin" ); Wannan daukan la'akari da bukatar da samun kudin shiga a irin samu daga gane mutum kasuwa da / ko kamfanin (organization).
• wasu Categories albashi zuwa daga kasashen waje da suke da haraji a kasar da aka dauke a cikin 215th labarin da Tax Code.
• ka'idojin samun kudin shiga da haraji kan kudin shiga sanã'anta daga ãdalci sa hannu a cikin daban-daban da kungiyoyi, suna rajista a cikin labarin 214th.
• daga 1 ga watan Janairu shekara ta 2016 da sirri samun kudin shiga da haraji abu haraji iya rage a fitarwa daga cikin 'yan al'umma, ba kawai a aiwatar da wani rabo (ko wani bangare).

rates

Total haraji kudi suna dauke su 13%. Ana amfani da mafi yawan kudaden shiga generated da haraji mazaunin. Babu shakka, na farko a cikin jerin ne ladanka, bayan da shi - da albashin na kwangila da} ungiyoyin-doka filin, kudaden shiga daga sayar da dukiya da kuma sauran amfanin da aka ambata ba a cikin Articles 2 - 5 na haraji dokokin.

Rajista a cikin al'ada yawan lokuta inda haraji samun kudin shiga na wani nonresident mutum kudin shiga da haraji gane Rasha. Su ne batun da janar kudi na 13%. Ga wasu daga cikinsu:

• samun kudin shiga na kasashen aiki a kan tushen da wani patent daga mutane.
• samun kudin shiga da kasashen waje, gayyace a matsayin sosai m kwararru.
• samun kudin shiga da mambobi ne na tarayya shirin, don taimaka wa son rai da yan gudun hijirar (tsohon compatriots) daga kasashen waje don kasar mu; ciki har da 'yan iyalansu suke so su hade matsawa zuwa m wurin zama;
• samun kudin shiga samu daga aikin yi na ma'aikatan jirgin wanda tasoshin gudãna a karkashin kasa flag na kasar mu;
• abubuwa na haraji na sirri samun kudin shiga da haraji payers - 'yan kasashen waje ko kuma rãyukansu. hana kabila, da suka karbi wucin gadi mafaka a Rasha ko gane 'yan gudun hijira.

Yana bayar da wani yawan haraji dokar haraji sirri samun kudin shiga da haraji abubuwa to wanda zartu: 9, 15, 30 da kuma 35%.

9 sha'awa kudi

Ana amfani da a hali na:

• Tattalin arziki amfani daga wadanda suka kafa fiduciary shafi Securities. Irin wannan tattalin arziki ne batun haraji sirri samun kudin shiga da haraji da za a iya samu a kan tushen da sayan jinginar gida takardun shaida na hallara samu kafin Janairu 1, 2007 manajan rufe Securities.
• Interest a Securities (kamar shaidu), jinginar gida-goyon baya da kuma bayar da Janairu 1, 2007.

15 bisa dari rate

Sanya a kan samu na rara, wanda bailed fitar da mutane, wadanda ba haraji mazauna kungiyoyin rajista a Rasha.

Abubuwan haraji na sirri samun kudin shiga da haraji, wacce 30 da cent kudi, kamar haka:

• samun kudin shiga sanã'anta daga Securities bayar da Rasha kamfanoni, da kuma yancin ya kamata a dauka a asusun a kan ajiya lissafi na kasashen waje m (maras muhimmanci), da lokacin da ake tsare da asusun mallakar wani waje izini mariƙin da kuma lokacin da ake tsare da asusun ajẽwa shirye-shirye, biya wa mutane, bayanai da cewa ba a gabatar da wakili haraji.
• duk tattalin arziki samu ta hanyar wani mutum wanda ba'a dauke da wani haraji mazaunin, fãce ga samun kudin shiga a kan abin da haraji an levied a cikin kudi na 13 da kuma 15%.

Rate a 35%

Yana shafi a lokuta:

• idan ban sha'awa samu akan ajiya a banki, amma zai iya yiwuwa a wuce a kan adadin ban sha'awa wanda aka lasafta ko dai a kan ruble adibas (shan refinancing kudi na babban bankin, ya karu da kashi 5%), ko a kan adibas a canzawa kudin (dauka a kudi na 9% annum).
• tattalin arziki na ainihin darajar da wani kyauta da kuma / ko winnings samu da sakamakon gasar, wasanni da sauran ayyuka ga manufar talla sabis, dukiya, aiki (bayar da lashe kyauta ko ayyana darajar a wuce haddi na 4 000 rubles).
• samun kudin shiga a matsayin biyan bashin da yin amfani da kudi aro daga mabukaci hadin, yi da su mambobi (hannun jeri).
• idan haraji rami gane abu riba, wanda aka samu saboda tanadi a cikin kashi by bashi (aro) yana nufin idan akwai wucewa da size kayyade a cikin Ciki Revenue Code (Mataki na ashirin da 212 minti, sakin layi na 2).
• idan shirya don amfani percentages samu daga hannun jeri na nufin a cikin nau'i na bashi mabukaci rance m m.

Sirri samun kudin shiga da haraji ga mutum, 'yan kasuwa

SP legally gane kamar yadda m payers na m kudade da kuma haraji. Kommersant biya kudin shiga da haraji a lõkacin da yin kasuwanci a kan na kowa tsarin haraji.

A cikin hali na ijara aiki da biyan bashin da wani mutum dan kasuwa zama da kasafin kudi wakili don sirri samun kudin shiga da haraji.

Principles of lissafi da kuma biyan wannan haraji da yan kasuwa rajista a labarin 227 th na Tax Code. Cif daga gare su - da abu na haraji na sirri samun kudin shiga da haraji ga mutum, 'yan kasuwa ne kawai samun kudin shiga sanã'anta na kasuwanci. Haka kuma, samun kudin shiga na iya a bayyana, a cikin hanyar kudi da kuma a cikin irin, kazalika da kayan amfani, wanda aka bayyana a labarin 212 th na haraji dokokin.

A haraji tushe

Kasuwa kayyade ta daidaiku ga kowane irin samun kudin shiga, idan daban-daban rates a kan su. Legislatively bayar da haraji samun kudin shiga na mutum dan kasuwa a general kudi, watau 13%.

The uku sakin layi na labarin 210th na Tax Code ƙayyade cewa haraji tushe a wani kudi na 13% da aka lasafta a matsayin kudi-nau'i na kudaden shiga wasu fiye da haraji deductions wajabta ta Articles 218 th - 221 th haraji dokokin, shan la'akari da peculiarities sadãki ta Babi na 23 na biyu Code . Wannan ya nuna cewa mutum, 'yan kasuwa muhimmi dama don rage haraji tushe ga wadannan maganganu:

• misali gane ta Mataki na ashirin da 218-nd Rasha Tax Code.
• zuba jari wajabta a Mataki na ashirin da 219,1 Code.
• zaman jama'a, wajabta ta labarin 219 th na Tax Code.
• a canja wurin da asarar a kan ma'amaloli da kudi kida na nan gaba ma'amaloli da kuma / ko Securities a nan gaba lokutan (Mataki na ashirin da 220,1 na Rasha Tax Code).
• dukiya bayyana a cikin labarin 220th na haraji dokokin.
• sana'a wajabta ta labarin 221 th na Tax Code.
• a lokacin da canja wurin asarar daga membobinsu na Zuba Jari Partnership for nan gaba lokutan (Mataki na ashirin da 220.2).

Haraji deductions alaka sana'a, su ne batun dokoki da za a gane a matsayin kudi:

• substantiated.
• rubuce.
• Yana fito a matsayin sakamakon ayyukan da nufin musamman a samun amfanin.

Aka bayyana sharudda dole ne a hadu a lokaci guda.

A lokaci guda a fili ya bayyana wasu kudi ake bukata da za a hada a cikin sana'a cire:

1. The adadin inshora kudade, sun kasu zuwa wajibi fensho inshora da kuma kiwon lafiya.
2. Yawa na haraji (ban da kudin shiga). Kuma yawan dukiya haraji na mutane, biya ta mutum kasuwa, deductible kawai idan dukiya ne a kallafa maka, an gane kai tsaye amfani da kasuwanci (ban da gidaje, garages da kuma lambu).

Aiwatar da masu sana'a cire mai yiwuwa ne kawai a karshen da haraji lokaci. Yana offers da haraji hukumomi, shan a matsayin tushen da mutum kasuwa yi wani haraji samu for sirri samun kudin shiga da haraji.

post scriptum

A takaice, na sirri samun kudin shiga da haraji da makaman - shi ne tattalin arziki da wani amfani samu haraji mazaunin a cikin wani lokaci (shekara, da kwata, da sauransu.) A cikin irin tsabar kudi (kudin na iya zama duka Rasha da kuma kasashen waje), kazalika da a-irin ( wannan ya hada da kayan riba).

A Tax Code, labarin 208-th Rasha ya bayyana jerin haraji abubuwa samu daga duka kafofin a cikin kasar, kazalika da daga kasashen waje kafofin na asali. Bugu da kari, shi tsare sharudda cewa daidai da ra'ayoyi da wadannan abubuwa. Bi da su da farko albashi, albashin domin yin aikin aikinsu, tattalin arziki daga sayar da dukiya da / ko masu amfani da (misali, haya), inshora premiums, dividends, kamasho da sauransu.

The samun kudin shiga samu daga Rasha kafofin, batun sirri samun kudin shiga da haraji da kuma daga mazauna da kuma wadanda ba mazauna.

The abu haraji samu ta mutum a cikin wani canzawa kudin, kafin ya tabbatar da dalilin da haraji tushe ne ya fassara a cikin rubles a musayar kudi na Central Bank of Rasha, musamman zuwa ga ainihin ranar samu na kudin shiga.

Idan samun kudin shiga da aka samu a da ake kira irin (dukiya, ayyuka, da ayyuka, da dukiya, da mutuncinsu, da dai sauransu), Su kudin kamata a kunshe a tsaye ba haraji.