Wani misali na wani kai tsaye ba haraji. haraji code

Haraji a zamani al'umma da ayyukan biyu. A daya hannun - cika kasafin kudin (da babban tattalin arziki da kayan aiki na jihar), da kuma a kan sauran - tsara da tattalin arziki, da damar daidaitãwa zamantakewa matsayin da ya ginu da zama dole fifiko jama'a kansu. A jiwuwa tsarin na biya data a codified form legally tabbatar da Tax Code na Rasha Federation. Aikin, shi kunshi sassa biyu: general kafa hadawa ka'idojin haraji tsarin, da kuma musamman fitai da kowane raba inji ko haraji tarin. Mutane daya-daya da surori a cikin kashi na biyu na Tax Code ƙaddamar darajar kara haraji (VAT) da excise haraji (ko excise). Su shawara za a kishin wannan labarin.

Jihar haraji siyasa

A peculiarity na haraji tsari ne cewa jihar macroeconomic yanayi ya canjãwa, da sãɓãwar launukansa haraji rates. Wannan ne haraji da manufofin. Characteristically, dole ne su bi da manufa na Sake bugun, t. E. Taimakawa ga ci gaban zaman jama'a da samar da kara yawan aiki. Duk da haka, da haraji dokokin - wani m al'amari, don haka canza haraji kudi, ya zama m don ci gaba da abreast na tattalin arziki halin da ake ciki.

A fili ta dokokin Laffer kwana, mai suna bayan da tattalin arziki na Los Angeles University, ya gano da manufa na kasafin kudin kudaden shiga, dangane da haraji kudi. Aikin zumunci ya nuna da classic: a kwance axis - da yawan levied ta jiha zuwa cikin taskar, da a tsaye axis - da adadin samu da haraji. Da farko, wannan kwana qara. A tattalin arziki muhimmancin wannan shi ne cewa samar a wannan sashi ke tsiro da sauri fiye da haraji kudi, bi da bi, da kuma tattalin arzikin progresses, da kuma haraji kudaden shiga karuwa. Duk da haka, a matakin 40-50% haraji kudi (ga kasashen duniya I) da kuma 35-40% (ga kasashen na III World) kwana ya kai wani matsakaicin kuma fara raguwa. A wannan yanayin da muke cewa haraji siyasa - da nuna bambanci. A gwada da high albashi na aiki yawan jama'a, da haraji nauyi ne 40-45% na matakin na samun kudin shiga.

Saboda haka, an nuna alama na m zamantakewa manufofin da aka dauke su a kwari ƙi a cikin rabo na haraji nauyi dangane da kudin shiga da yawan jama'a.

Direct da kaikaitacce haraji

Haraji a kan yanayin da haraji exemptions kasu kashi kai tsaye da kuma kai tsaye ba. haraji tushe don kai tsaye haraji ne samun kudin shiga (Hakkin, ribar, haya, ban sha'awa) ko dukiya (ƙasar, gidan, Securities) mallakar da biyan haraji. Misalai na kai tsaye haraji na iya zama wata ƙasa mai haraji, haraji a kan samun kudin shiga, dukiya haraji, abin hawa haraji, da haraji a kan ribar. Kai tsaye ba haraji, kamar yadda sun yi tsayayya da kai tsaye, yana mai fundamentally daban-daban hali - a farashin premium ko kudi.

Duk da haka, sharhi a kan al'amura na samuwar da haraji tushe na samun kudin shiga da haraji ga kasuwanci amfani. Akwai kuma an samu da Kalmar "kai tsaye ba," amma a cikin wannan girmamawa da shi yana da kõme ba yi da kai tsaye ba haraji (kudin shiga da haraji, kamar yadda muka ambata - a mike layin). A wannan fassarar kama sunan ba a hade tare da halayyar da haraji, da kuma aiwatar da kayyade ta girma. A kayyade haraji tushe na shi mu cire kai tsaye halin kaka hade da babban samar, da kuma kai tsaye ba ta halin kaka suna deducted. Kudin shiga da haraji ne ta haka ne zalla tattalin arziki hanyar taimaka wa mafi girma specialization na kamfanin, minimizing wadanda ba m kashe kudi.

Game tsaye ba haraji, da fice a Jamus tattalin arziki Karl Marx sharhi a kan da dũkiyõyinsu a cikin latent, a ɓõye, a kowane sayan, janye kudi daga jihar 'yan ƙasa. Da alama cewa masu amfani da kawai saya samfurin, sabili da haka ba zai iya sarrafa ci kasafin kudin. A gaskiya - payer umurni ne da mabukaci, da mai sayarwa da guda kaya da kuma ayyuka a cikin ni'imar kai tsaye ba haraji tara da ke tsakiya a canja wuri na jihar.

A Rasha, da wadannan net tsaye ba haraji: darajar kara haraji (VAT), excise haraji da kwastan aikinsu.

Kaikaitaccen haraji. VAT

VAT da farko ya gabatar a Faransa a shekarar 1958 ya wuce ta matukin gwaji, sa'an nan tayin. A cikin shekaru 70 da ya ara sauran Turai. A Rasha, "A VAT" The dokar da aka soma a shekara ta 1992 da gwamnatin Egora Gaydara. Da farko kudi ya 28%, haka samar da wani gwaji haraji nauyi, sa'an nan an rage sau biyu zuwa 20% da kuma 18%, bi da bi.

Kaikaitaccen haraji VAT nasarar rarraba a duniya haraji tsarin. Mene ne dalilin da shahararsa? Mafi m, insensitivity da tattalin arziki da rikicin da acyclic, saboda babu haraji da aka caje a kan samar da amfani.

Babban kwatance na Rasha ta kasafin kudin siyasa ta 2012 kuma ga lokacin har zuwa 2014 ya jaddada da jagorancinsa na VAT a cikin tarayya haraji tsarin. A rabo na wannan haraji da dama 32-35% na tarayya haraji kudaden shiga.

VAT a matsayin wani misali na wani kai tsaye ba haraji shafi haraji tushe (bisa ga Art. 146 na Tax Code), da sayar da kayayyaki da kuma ayyuka a cikin ƙasa na Rasha, da canja wurin da kaya da kuma yi na ayyuka, wanda aka ba su kamata cire, da kafuwa da kuma yi aikin da za'ayi domin da kansa bukatun, da shigo da kaya a cikin ƙasa Rasha Federation.

Fifiko ga gwamnatoci, a VAT haraji tushe

Tax Code zame daga matsakaicin m ikon yinsa, to VAT, wasu ayyukan: magani rubles da kudin kasashen waje, da canja wurin da dukiya ta da magaji, da miƙa mulki da dukiya da haƙƙin na dokokin ƙa'idar da ayyukan} ungiyoyi masu zaman, da canja wurin da dukiya ta hanyar zuba jari, da dawowar asali gudummuwa daga cikin mahalarta na tattalin arziki tarayya da kamfanoni, da sayar da kamfanonin da na halitta jami'an na jihar da kuma na birni flats, kwata na dukiya gādo.

Kaikaitaccen haraji VAT ma entails jerin fifikon haraji rates. Na farko, da sifili kudi. Ana amfani da dukiya fitar dashi ayyana yanayin FTZ (Free Zone Kwastan). Har ila yau, an yi amfani dangane da sabis na loading, sufuri, da goyon bayan fitarwa alaka kasa da kasa wucewa na dukiya ta ƙasar Rasha da karusa na kaya da kuma fasinjoji, idan ba su da aiko daga ƙasa na Rasha Federation.

Duk da haka, idan muka ci gaba da magana game da wani hadadden haraji kamar yadda VAT, to, shi kuma ya shafi rage kudi (10%) game da abinci, yara kayayyakin, kafofin watsa labarai da kuma littattafai. Saboda haka, gwamnatin tarayya haraji dokar yayi wani Saukake haraji gwamnatin na wadannan Categories kayayyaki ta rage musu farashin da haka kara da bukatar su. Kamar yadda ka gani, kaikaitaccen haraji a Rasha Federation aiki a wani yanki, ba alaka da samar da sake zagayowar, kuma su ambaliya a cikin kasafin kudin - mafi uniform.

Abin da kuma aka hada a haraji tushe na VAT

Legal abokai da kuma 'yan kasuwa mutum a kammala VAT haraji samu for haraji dalilai kamar:

• Ci gaba samu. Ban ne irin biya domin dukiya batun 0% kudi (ga. Sama) da kuma ga kayayyakin da ciwon samar da sake zagayowar na fiye da 6 watanni.
• Jamiái da ciwon da matsayi na "kudi taimako", amma samu a musanya ga sayar da kayayyaki da kuma ayyuka.
• Interest a kan kayayyaki bashi, promissory bayanin kula, shaidu a wuce haddi na refinancing kudi na babban bankin na Rasha Federation.
• Jera diyya karkashin inshora kwangila tare da counterparty default guzuri.

Amma akwai wani banda ga mulkin. A shari'a mahaluži ko kasuwa, wanda samun kudin shiga ga baya watanni 3 sun kasa da miliyan 2 rubles, rubuta a cikin haraji dalĩli hidima da ya dace aikace-aikace da kuma watsi da 12 months daga biyan bashin na VAT.

Game da haduwar kayyade VAT tushe

Mun gani an misali na kai tsaye ba haraji VAT daidai da Babi na 21 daga cikin Tax Code kawai a wani bangare na samuwar da haraji tushe. Me daya misali? Wannan karatu ya yaba da haduwar ta lissafi na farko takardun. Ga manyan masana'antu da-rubuce haraji dawowar VAT entailing ba-aikace-aikace na fanarite da haraji, dacewa da kuma muhimmanci. Wannan aikin, da gaske gwani, bukata takamaiman sanin binciken. A kasuwanci yankin da aka ayyana da Attaura N 943-1 "Game da Rasha haraji hukuma" daga 03.21.1991, da darajar-kara haraji, kazalika da kamfanoni samun kudin shiga da haraji ne mafi hadaddun a shekara, don haka akwai ko da wani tacit specialization a cikin haraji hukuma kansu: daya rajistan shiga VAT, da sauran - da kudin shiga da haraji. Yawa rarer ne generalists, wanda a kafada sa'an nan, kuma mafi.

A kan hanya na VAT haraji audits

Bari mu yi la'akari da "ciki gudanar" na haraji da suka shafi cikin dubawa, misali, kaikaitaccen darajar kara haraji. Kullum magana, cak ne Kashe-site, kashe-site da ya hada da biyu da suka gabata jinsunan. Bisa ga digiri na ɗaukar hoto na haraji tushe kasu kashi thematic da kuma m, bayyanannu, kuma zabe.

Ta yaya VAT cameral duba? Tax sufetocin gudanar da shi kai tsaye a ofishinsa. Don su ayyuka - a baya ba verifiable doka abokai ko mutum, 'yan kasuwa da haraji dawo da zatrebuemye a lokacin da ainihin duba rajista ta lissafin kudi records da kuma tushen takardun. Site dubawa ne da za'ayi kai tsaye a cikin lissafin kudi na shari'a mahaluži (kasuwa).

Matsayin mai mulkin, a kan Hauwa'u mai shirya fita daga cikin hadaddun VAT shirin cak yi a tebur duba bayar da biyan haraji da VAT kalamai sallama zuwa gare su biya domin m tabbatar da dalilin da ta bambance-bambance da ainihin definition na haraji auditors a kan primary haraji daftarin aiki.

VAT, a matsayin misali na wani kai tsaye ba haraji, ya nuna biyu kwatance tabbaci da auditors na sha'anin rahoto: cikawa na su haraji tushe a VAT da daidai aikace-aikace na haraji deductions bincike.

Analysis na sayen kaya a VAT duba

Lokacin da himma, da farko a hankali bari samuwar farko takardun daga kaya. Game da kaya, figuring suka bayar da kayayyaki da kuma ayyuka a biyu da haraji tushe da kuma cire (m daidai da labarin adadin 171-173 na Rasha Federation Tax Code) za a iya dauka a cikin lissafi kawai karkashin wani yanayi. Original daftarin aiki dole ne su kasance ba - daftari daga maroki, cewa za a samu ta hanyar lissafin kudi don bashi da majalisa ta zauna don shi da aiki an saita zuwa dace haraji rahoto lokaci (Magana game da m haraji da'awarsu).

An misali na irin wannan diyya na iya zama da dawowar wuce haddi adadin VAT zahiri biya a kan wasu daga cikin Tax Code tare da wadannan halin da ake ciki: littafin wallafa kamfanin sayayya takarda da tawada yayin da biyan haraji na 18%, amma gama marketable kayayyakin (littattafai) a kallafa maka a 10%. Bisa ga sama adadin da suka wuce haddi haraji a kan sayan takarda da tawada a kan wani haraji ga sayar da littattafai - da aka kunshe a cikin haraji cire.

Analysis na sayar da kaya a karkashin VAT duba

Sale na dukiya da aka sa ido a kan tushen da Rasitan, takardar sayen magani verifiable shari'a mahaluži, kuma ta tallace-tallace na mujallar (da takamaiman karfafa haraji rajista, kuma a gaskiya rubutun database ga haraji sama).

Wannan gwajin ya shafi sharadi na lissafin kudi rajista a kan wani ɓangare na ƙauyuka da kaya da 'yan kwangila da kuma lissafin tare da lissafi mutane. A wannan yanayin, na biyu kofe na Rasitan dole ne a haɗe zuwa mujallar.

Kaikaitaccen haraji VAT aka ƙaddara a kan tushen da ba gunki ayyukan (ga ceto na kowane abu ya zama ya dace da lissafi na bank transfer - daga yanzu asusun da sha'anin ko daga tsabar kudi - a tsabar kudi). Kamar wancan gano yiwu ƙoƙari komawa kamfanin don VAT a kusan ƙarancin ma'amaloli.

A haraji hukuma bari da aiki na K-lissafi 201 01 610 da kuma K-lissafi 201 04 610. Idan babu daftari domin sayar da kaya (sabis), shi ne da za'ayi ta counter haraji duba a asusun na doka abokai na counterparty. Idan ba a can - ma'amala ne ƙagagge, amma shi ne tattalin arziki da wani laifi. A daidai wannan lokaci shi fa, tã da hankali ga shekara-shekara domin shirye-shiryen da rajista na Rasitan. Selectively-counter cak an nada ta da manyan ba a ga wanda Rasitan suna samuwa.

MISALI haraji kurakurai a lokacin da sayar da kaya

Samar da sha'anin dole ne a gwani yarjejeniyar doka zane goyon baya. A damuwa shi ne cewa da aiwatar da kaya da kuma ayyuka da dole ne ko da yaushe a sanya batun karuwa a cikin farashin a kan adadin VAT. The kwangila jam'iyyun suna zamar masa dole ya fili ayyana wajibi jingina kayyade farashin - tare da haraji ko ba tare da haraji. The kwangila ƙayyade farashin ba tare da VAT, shi ne ta ke hidima a cikin haraji tushe. Yana da matuƙar kyawawa a cikin yarjejeniyar ware da adadin VAT a matsayin mai raba line.

A karshen ne saboda gaskiyar cewa bisa ga Art. 424 CC Rasha gefen biya farashin kaya a kan bayani a kayyade a cikin kwangila.

A kammala mu review na VAT, mun lura cewa shi ne saboda ta duniya hali, shi ne daya daga cikin mafi wuya ga m tsakanin data kasance haraji a Rasha.

Excise wajibi. A haraji tushe

Kaikaitaccen haraji a Rasha Federation (sai dai ga mafi girma a na su - darajar-kara haraji) hada wani tarayya haraji - excise haraji (sau da yawa ake magana a kai a cikin rage tsawon fom - excise haraji) kuma kwastan aikinsu. Ya aka tuhuma da wasu kungiyoyin na kaya kamar sayar da su a kan ƙasa na Rasha, da kuma lokacin da ka motsa su a fadin Rasha kan iyaka. Jerin shi a cikin kasafin kudin na doka abokai da kuma 'yan kasuwa mutum, kuma da ainihin payers ne masu amfani, t. Don. Ya ne kunshe a farashin da kayayyaki suka saya. Tun da adadin hada da haraji a farashin da dukiya, a fili yake cewa an kai tsaye ba haraji ne excise haraji.

Kamar yadda mai mulkin, suka ne batun excise haraji motoci, giya, da man dizal, motor mai, giya, a mike kuma mota da fetur, barasa da kuma barasa kayayyakin, taba kayayyakin.

A cewar Mataki na ashirin da 182 na Tax Code, su ne batun haraji ma'amaloli da sayarwa na biyan haraji excisable dukiya samar a Rasha, rasit da kuma aika rubuce rubuce na wannan samfurin, wasu iri canja wuri na kaya (tolling makircinsu), da tafi aiki na excise kaya waje Rasha.

Nos. 1 n. 6, Art. 182 na Tax Code rubuta wani excisable abu to, damƙa da kuma aika rubuce rubuce data ownerless dukiya tsaye ba haraji. Yana shi ne batun haraji da kuma canja wurin da excisable dũkiyõyinsu a cikin dokokin ƙa'idar kudi na Enterprises.

A hanya domin excise haraji

Shin ba batun excise haraji excise dukiya fitarwa, canja wuri tsakanin raka'a samarwa kamfanonin, da farko canja wurin kwace domin kara masana'antu aiki, shigo cikin kwastan ƙasa na excisable kaya tare da m ƙi a cikin ni'imar da jihar, da shigo da na excisable dũkiyõyinsu a cikin tashar jiragen ruwa SEZ.

A halin yanzu rates na excise haraji ga lokacin har zuwa shekarar 2015 aka gabatar a cikin labarin. 193 na Tax Code.

A haraji hukumomin gudanar da wani shirin rajistan shiga, la'akari da biyan haraji ta kwangila tare da counterparty takardu a kan biyan bashin a tare da wani banki sanarwa ga miƙa kudi, kaya kwastan da'awarsu, a kwafin goyon bayan kai takardun nuna fitarwa na excisable kayayyakin waje Rasha.

A haraji zamani domin ciki aiwatar da excise dukiya da wata daya zuwa hawa ko'ina cikin iyakar - daidai da Labor Code.

MISALI ƙayyade yawan excise

Harufan yanayi: distillery samar da vodka da ethyl barasa abun ciki na 40%. Yana halin da samar da wata-wata juz'i na 500 l. Yanzu haraji kudi - 210 rubles da lita na anhydrous ethyl barasa. The adadin excise haraji a kan ethyl barasa sayi ne 1650 rubles.

Magani: Tax tushe zai zama: 500 x 40% = 200 l.

The adadin da excise haraji m ga vodka sayar: 200 L x 210 = 42 rubles 000 rubles.

The adadin excise haraji da za a biya: 42 000 - 1650 = 40 350 rubles.

ƙarshe

Kaikaitaccen haraji ne a tsayarwa na zamani haraji tsarin. Na musamman muhimmancin shi ne VAT, wanda ya samar da mafi girma da adadin haraji kasafin kudin kudaden shiga (ga Rasha 33-35%). Ya kamata a lura da cewa VAT haraji kudi ne mai muhimmanci kara kuzari ga ci gaban tattalin arziki. Shi ne ba abin mamaki bane cewa a lokacin da tattalin arziki na kasar, tun shekarar 1992, da VAT kudi a Rasha fadi daga 28% zuwa 18%.

Lura cewa excise haraji - wani kai tsaye ba haraji, amma dai musamman. Ko da yake yana da wani tsari na girma karami rabo daga haraji kudaden shiga fiye da VAT, amma ta rates ne wani nuna alama na jihar ta hali zuwa tsakiyar aji.