Special haraji gwamnatocin: description, halaye, da aikace-aikace iyaka

Baya janar haraji, wanda ya wanzu ga harkokin kasuwanci, da kungiyoyi, ayyuka daban-daban, kazalika da masu zaman kansu da 'yan kasuwa a Rasha Federation Tax Code damar da miƙa mulki ga abin da ake kira musamman haraji magani, idan wani doka. Wadannan halaye an rarraba su zuwa hudu daban da kuma zama wani ~ angare na haraji, shan shi a cikin musamman, a key matsayi.

A kowace kasa akwai daban-daban kasafin kudi kafa ta su tsara haraji gwamnatocin, wanda ya kunshi mai hade da data kasance haraji da kuma zargin da wani aji, da ka'idodin da yabo, da kuma karshen, kazalika da hanyoyin da za a kasafin kudi alhakin da iko.

A haraji tsarin a Rasha kunshi wadannan matakan haraji:

- Tarayya, yarda da tarayya taron jama'a, ya ƙunshi tara iri haraji.

- yanki, kafa a yankin matakin, ciki har da iri uku haraji.

- gida, samu a gida gwamnatin matakin, yana da biyu daban na haraji.

Enterprises, kungiyoyi da kuma masu zaman kansu, 'yan kasuwa za su iya biya haraji ko bisa ga general haraji gwamnatin, wani daya daga cikin hudu na musamman halaye, idan cewa an azurta su da ayyukan Art. 18 daga cikin Tax Code kuma kafa wannan Code ko wasu majalisu takardun matsayin levying na haraji.

Special haraji gwamnatocin a 2012 samar da wani musamman hanya don kayyade haraji da kuma yiwuwar kebewa daga biyan wasu kudade. Kuma shugabannin Code kasu kashi da wadannan Categories:

a) da haraji gwamnatin noma (UAT).

b) a Saukake tsarin haraji.

c) bayar da haraji tsarin view of guda haraji a kan samu daga cikin mutum (musamman) ayyukan.

g) haraji tsarin a shiri na samar da sharing yarjejeniyar.

All musamman haraji gwamnatocin nufi da canji na biyan bashin da dama haraji da kuma yiwuwar biyan daya da jerin tolerances da constraints ga gwamnatin rikon kwarya.

A cikin hali na gazawarsa, shugaban akawu na kamfanin, wanda ba ya mallaki ilmin da haraji code musamman bayar da damar cewa rage halin kaka biya haraji zuwa jihar taskar, wani kamfanin ko wani kamfani na iya haifar da ƙara asarar fiye da rage ta net riba. Wannan shi ne dalilin da ya sa yana da muhimmanci a hankali saka idanu ga wani canje-canje ko tarawa a cikin code, musamman haraji gwamnatocin wanda bambanta daidai da} asashen duniya da kuma manufofin da ke jihar. Don kwanan wata, wadannan canje-canje ne quite na kowa, kuma ba fãce periodicals (jaridu, mujallu), fasahar zamani ta Intanit samar da isasshe dama ga tracking wani gyara wadanda da Tax Code.

Idan akai la'akari da musamman haraji gwamnatocin kamata a haifa tuna cewa wani daga cikinsu yana da nasa abũbuwan amfãni, kuma ba tare da drawbacks. Bugu da kari a cikin guda haraji (UTII), stipulating takamaiman yanayi na kasuwanci, kungiyoyi da daidaikun mutane, da sauran za a iya amfani da yardar kaina. Tabbata ka tuna cewa da zabar daya daga cikin na musamman halaye, koma nan da nan zuwa ga gabanin zai zama ba zai yiwu ba. Period kafa NK da Rasha Federation, shi ne a shekara daga ranar miƙa mulki ga sabon tsarin mulki na haraji.

Idan keta faruwa unscrupulous biyan haraji haraji gwamnatin, kamfanin hadari rasa da hakkin ya yi amfani da shi a nan gaba.