A halin yanzu Rasha haraji rarrabuwa

Nau'in haraji - shi ne kimiyance sauti amfaninsa haraji da suka dace da juna a kan tushen da wani related sifa. Alal misali, irin wannan rarrabuwa na Rasha Federation of haraji da nufin inganta ayyukan a kan samuwar da kuma aiwatar da kasafin kudin, don tabbatar da tsanaki da kuma tasiri da iko a kan motsi na haraji, idan aka kwatanta da yankuna haraji sigogi, da ci gaban haraji dabarun da kuma dabara dangane da takamaiman matakan bunƙasa tattalin arziki da al'umma.

Kasaftawa rarrabuwa ãyõyi da ma'ana inganci sharudda, a kan abin da haraji fifiko, da kuma wanda ake ƙaddara da Farawa na haraji a matsayin tattalin arziki sabon abu.

A halin yanzu rarrabuwa na Rasha Federation of haraji hada da bambanci tsakanin su a kan wadannan filaye da kuma yana dauke da wadannan rarrabuwa kungiyoyin na haraji:

1. Bisa ga Hanyar kau na haraji kasu kashi kai tsaye da kuma kai tsaye ba. Farko - ne waɗanda aka biya kai tsaye da biyan haraji, kuma sun ba za a iya reallocated ga wasu. Wadannan haraji an kai tsaye alaka da tattalin arziki aiki na da wani batu da aka dauka a cikin nau'i na kamfanoni samun kudin shiga da haraji, na sirri dukiya, samun kudin shiga da haraji da sauransu. Haraji an hõre a cikin nau'i na karin zargin da kudin da kaya da kuma ayyuka da cewa yin up cikin rukuni na kai tsaye ba haraji. Wadannan sun hada da excise haraji, daban-daban kudade, na dokokin ƙa'idar, VAT da kuma tallace-tallace haraji.

2. Nau'in na Rasha Federation of haraji a kan batun haraji tanadi kasafi na haraji a kan daidaikun mutane (kudin shiga, misali) to doka abokai (kamfanoni samun kudin shiga da haraji, da dukiya), da kuma gauraye (daban-daban gudunmawar da daban-daban kudi).

3. A tarayya da kuma na yankin haraji suna classified a kan tushe matakin na iko. A nan ne ya zama ruwan dare da kuma harajin gida a matsayin kungiyar.

4. A wani aikin nufi rarrabe janar - VAT, samun kudin shiga da haraji, da kuma manufa - biya kashe-kasafin kudin kudi, hanya, da ruwa, da muhalli da sauransu.

5. Bisa ga tushen biyan haraji an dauke daga ra'ayi na wasu daga cikin adadi da aka biya:

- kudin farashin - haraji suna kunshe a cikin kudin kaya da kuma ayyuka (hanya biya, zamantakewa gudunmawar, ruwa haraji da sauran).

- Prices, tariffs - haraji, wanda ake biya daga Saide sayar da kayayyaki da kuma ayyuka (VAT, excise aikinsu domin aiwatar da ayyuka).

- Financial sakamakon (a cikin wannan kungiyar sun hada da tallace haraji, dukiya, da dai sauransu).

- albashi - riba, Hakkin (kudin shiga da haraji, UTII biya musu).

- Net samun kudin shiga - adadi biya a cikin wani nau'i na haraji a kudi na riba (tarar, bugun fanareti, diyya, bugun fanareti).

6. Nau'in na Rasha Federation of haraji a kan aikin hada da dukiya (ga duk Categories biyan haraji), hanya haraji, lasafta a kan darajar kudin shiga, mabukaci, kazalika da musamman haraji biya ga wasu ayyukan.

7. By kirga Hanyar bambanta: gwargwado haraji, mikakke, tako, da kuma m. Don wannan kungiya ya kasance a cikin m, kuma regressive haraji.

8. declarative, kaya, da tsabar kudi da kuma wadanda ba tsabar kudi haraji form kungiyar classified ta danniyan Hanyar.

9. Kamar yadda da kasafin kudi bukatun la'akari collators haraji (darajar da aka kafa bisa takamaiman bukatun kudade don takamaiman ayyuka), gwada yawa - wadanda bisa lissafi na biyan haraji damar.

10. gyarawa da kuma gwamnoni haraji dabam-dabam lokaci siga ayyuka samar da wata kungiyar da aka kasaftawa a kan tushen da halayyar aikin mataki.

11. Daga cikin ra'ayi na kafa domin na fifiko kullum dauri (wadanda aka ayyana ta dokar tarayya, kuma ana amfani da ko'ina cikin kasar) da kuma tilas (wadanda gabatar na musamman dokokin for wani musamman nufi).