Rarrabuwa na haraji

Bisa ga Tax Code, akwai daya rarrabuwa na haraji,

wanda shi ne normative da rarrabẽwa wadda ne batutuwa da suka yi da kuma yarda da biya a kan su.

• Tarayya haraji, wanda ya tsayar da Tax Code kuma an biya a kan dukan ƙasa na Rasha Federation. (VAT, samun kudin shiga da haraji, kamfanoni riba, kwastan aikinsu da kuma kudade, jihar aikinsu, muhalli da haraji)
• Regional haraji, wanda ake gabatar da dokoki da RF batutuwa da biya a yankin ƙasarsu (dukiya haraji, kai haraji, tallace-tallace haraji). Tax amfanin, rates, hanya da kuma sharuddan biya, siffofin rahoto an kafa domin kowane yankin.
• Local haraji da kuma kudade gudanar da} ananan hukumomi, da kuma da ake bukata domin biya a kan ƙasa na gargajiya (ƙasar haraji a kan dukiyar mutane, talla).

Rarrabuwa da biyan haraji category na haraji da kuma kudade bambance su a cikin waɗanda suka biya mutane (sirri samun kudin shiga da haraji, dukiya haraji na halitta mutane, dukiya haraji, samu da gado, ko kyauta.) Akwai haraji da cewa an biya ta kungiyoyi (kudin shiga da haraji, dukiya kungiyar). Babbar kungiyar na haraji, wannan gauraye haraji ake biya da kuma kungiyoyi da mutum, 'yan kasuwa (VAT, excise, al'adu da kuma bayyana aikinsu, ƙasar haraji tare da mai shi daga cikin abin hawa)

Traditional Rasha rarrabuwa na haraji bisa ga Hanyar tarin dukkan haraji kasu kashi kai tsaye, kaikaitaccen, aikinsu da kuma haraji:

• Direct haraji ake biya a kan samun kudin shiga ko dukiya na payer, su size za a iya daidai lasafta (riba haraji, samun kudin shiga).
• Kaikaitaccen haraji aka lasafta wuya ga kyakkyawan biya su mabukaci kaya da kuma ayyuka (excises, tallace-tallace haraji, da darajar kara haraji, VAT), wato, da farashin kaya.
• Kudade da kuma zargin

Haraji ake biya ga kasafin kudin ya kasu kashi gyarawa da kuma daidaitacce. Gyarawa, wadanda cewa zo dukansa ga wani takamaiman kasafin kudin, a tarayya, yanki ko gida matakin. Gwamnoni da kuma lokaci guda kuma proportionally ciyar da daban-daban kasafin kudi, bisa ga doka (sirri samun kudin shiga da haraji, da riba, da haraji).

Dangane da manufar yin amfani da ake muhimmanci wadannan iri haraji da su rarrabuwa:

• janar (m)
• manufa (musamman).

Janar canjawa wuri zuwa ga kasafin kudin a matsayin dukan da kuma musamman don tafiyar da takamaiman kudi daga jihar kasafin kudin. Alal misali, musamman haraji a kan gyara shimfidar wuri ko da bukatun ilimi a kasar nan.

haraji rarrabuwa a yi akawu ya raba su a cikin gaggawa da kuma kalanda, dangane da biyan bashin kwanan wata. Haka kuma, a yi, la'akari da haraji da cewa an kange daga samun kudin shiga da kuma canjawa wuri zuwa ga kasafin kudin, wanda aka biya daga ribar da suke kunshe a cikin farashin kaya da kuma ayyuka.

Bisa ga abu na haraji bambance da haraji:

• samun kudin shiga (ga kamfanonin) da kuma samun kudin shiga (ga mutane)
• dukiya,
• ga wani irin aiki.

Ga kamfanoni lissafta ga dukan kayan da immovable dukiya, wanda shi ne a kan gyarawa dukiya a kan balance sheet. Ga mutane a karkashin dukiya to fahimta ƙasar, abin hawa, dukiya samu a matsayin kyauta ko gādo, dukiya.

A karkashin riba na sha'anin fahimci bambanci tsakanin kudaden shiga da kuma kashe kudi, watau net samun kudin shiga a wani farashi. Mutane biya haraji kamar yadda a total m samun kudin shiga, kazalika da mutum iri na samun kudin shiga, kamar dividends, winnings, da kyaututtuka. Wasu iri kaya batun excise aikinsu, ko da kuwa kudin shiga, kamar barasa da taba kayayyakin. Lokacin da za'a aiwatar da biyan haraji na kaya, ya hada da adadin tsaye ba haraji a farashin kayayyaki, da canjawa da biyan bashin da mai saye ta kafadu rama domin su halin kaka.