Art. 154 of Tax Code nemashoko. Chidimbu 1, Article. 154 of Tax Code

Art. 154 of Tax Code inorondedzera nzira kuti pave mutero mujinga iri urongwa mabasa, rokutengesa zvenyika uye kugadzirwa basa. Kazhinji, pfungwa yakapiwa akasiyana nzira yayo inotungamirwa, izvo zvinofanira kusarudzwa ambotaurwa maererano mazwi waakazvitengesa. Funga zvimwe zvinhu iwe. 154 of Tax Code nemashoko.

tsananguro

In n. 1 tbsp. 154 of Tax Code inopa kuti mutero chawo ari Implementation mishonga, anoshanda kana mabasa, kunze zvimwe akatenderwa Article ichi chinofanira kusarudzwa muchimiro kukosha kwavo. It rinowanikwa pachishandiswa mitengo kuisa maererano Art. 105,3. Izvi anofunga excise mutero (nokuti akakodzera chigadzirwa muchikwata) uye hapana mutero zvichawedzerwa.

kugamuchira mubhadharo

Pakunyora mari payer (kusanganisira mberi) kuti zvokuyamura ramangwana (mabasa, urongwa mabasa) Database, maererano mugadziriro ya. 1, Art. 154 of Tax Code, rinowanikwa pachishandiswa mari iyi, kusanganisira mitero. Kubva mutemo uyu pane kusaina. No nhoroondo iri wakabatwa muripo, kukwana kusanganisira vakagamuchira nyaya kuuya chokuendesa zvigadzirwa:

1. Zvisingachinji mitero.
2. Nguva yose kugadzirwa kutenderera riri mwedzi anopfuura matanhatu uye kutsunga zvitsigiro panguva ainge atumirwa / Kupfuudzwa zvivako pasi zvokudya ndima 13 167 nyaya yacho Code.
3. Kutereswa pamwero of 0% pasi Art. 164 p. 1.

Base panguva ainge atumirwa kuverenga akagamuchira mubhadharo (kufanoronga muripo), kare kwaisanganisira dzemaitirwe, nyaya akatsunga mitemo hwakagadzwa ya. 1 nguva yokutanga vaiona vasingambooni chakaipa nazvo.

P. 2 tbsp. 154 of Tax Code

Panguva Implementation kuti ita mutengano (chinokosha Exchange) kwema usingabhadhari, kuchinjwa varidzi venyika mortgagee kuti kukundikana mitoro, izvo yakasimbiswa pedyo rubatso, uyewo zvigadzirwa kana kubhadhara mu-nomutsa chawo kunotsanangurwa so kukosha zvinhu. It rinowanikwa pana mutengo anosimbisa mitemo yakafanana avo nezvaro Article 105,3 pasina kwebasa rinofanira mutero uye pasi excise mutero (nokuti akakodzera chigadzirwa muchikwata). Kana kushandisa dzinopiwa unozvipiwa kubva hurumende bhajeti, kana makomborero, kodzero nomumwe vatengi, nechigadziko akatsunga muchimiro mutengo kwenhumbi vakatengesa (mabasa inopiwa, basa rinoitwa). It rinowanikwa yakavakirwa mitengo chaiko. Uwandu dzinopiwa kuti anopiwa kubva bhajeti maererano nokushandiswa nehurumende sangano ukoshi, kana makomborero, kodzero zvimwe Mapato yevatengi, hadzina vaiona kana kuziva chawo.

chinokurudzira kubhadhara

Mutengesi zvinopa mutengi panguva shoma chokupika yokupedzisira kune zvimwe zvinhu chesungano romugove, kwete kutapudza mutengo nengarava zvinhu (inopiwa, akaita mabasa uye mabasa) nokuda yakakodzera uwandu. mutemo uyu wakaiswa p. 2.1 Art. 154 of Tax Code. Chinokurudzira kubhadhara zvinogona kugoverwa, kusanganisira, nokuti vaida kuwana imwe Vhoriyamu zvinhu (mabasa / mabasa). Anosiiwa mutemo uyu ndiwo zviitiko apo mari zvinoderedza uwandu premiums akaisa muna kondirakiti. By n. 3 tbsp. 154 of Tax Code, ari Implementation pakati zvaioneka zvinhu kuonekwa pa kukosha kwavo kufungwa aibhadhara mutero chawo kunotemwa mu kuwanda musiyano pakati mutengo vakatengesa pfuma (wakasiyiwa nemitemo Article 105.3) nemitero uye excise mitero (nokuti akakodzera chigadzirwa muchikwata) uye residual chinhu ti pashure revaluations.

Sale okurima zvigadzirwa

Kana pakutevedzera munhu / s zvinhu uye-zvigadzirwa akatengwa kubva masangano kuti murege mutero maererano zvokudya ya. 4, Art. 154 of Tax Code, nechigadziko rinorondedzerwa so mutengo musiyano hunogadzwa nenzira yakatarwa Article 105,3, kufungisisa fanira mubhadharo kune bhajeti, uye Article Stu kutora kunangwa. mutemo uyu unoshanda kwema pamwe zvigadzirwa kuiswawo pakati pemazita aifarirwa Hurumende. Anosiiwa ndima 4 of Art. 154 of Tax Code vari excisable zvigadzirwa. Mujinga ari Implementation mabasa nekuda pagadzirwe nhumbi kubva Subcontracting (mbishi zvinhu) iri kuiswa muchimiro mutengo marara, kubudiswa kana zvimwe kushanduka. Muchiitiko chino, hazvina zvinosanganisira mitero uye excise zvakanyorwa (nokuti boka chigadzirwa akakodzera). Utongi uhwu hunoratidza kuti ndima of Art wechishanu. 154 of Tax Code. Kana kutengesa mota, akatengwa kubva vanhu, kwete kuita zvinozivikanwa nokubhadhara mitero, nokuti mamwe Implementation, nechigadziko iri pakutsvaga musiyano iri muchimiro nomutengo akadzokororwa nemitemo Article 105,3 uye pasi rokumanikidzirwa kubhadhara kuti bhajeti uye mari pakuunganidza nemotokari. nzira iyi inosanganisira p. 5.1 Art. 154 of Tax Code.

Specificity kuti mberi kwema

Kana kutengeswa pfuma pasi zvibvumirano chokuita romugove pakupera kwekutevera yakataurwa navo yakati mutengo, zviridzwa zvemari ane turnover pamisika yakarongwa isina mabasa, nechigadziko akatsunga muchimiro mari zvivako izvi inopiwa nokuti chibvumirano. Panguva iyoyo rirege kuva zvishoma pane huwandu dzaona maererano prices, dzaona maererano nemitemo Article 105,3, kuita pakarenda zuva unoenderana nenguva kukarukureta, pasina kwebasa rinofanira excise mutero. nzira iyi anogadza ndima 6 Article. 154 of Tax Code. It akaronga kuti kutengeswa runotikurudzira twa zenze. Zviridzwa kuti nhumbi pamusoro vakaronga misika uye kupa ayo romugove, nechigadziko yakaiswa kuti ukoshi icho zvinofanirwa kushandisa mashoko ane neramangwana ngaakuitirei, mvumo Exchange. The kukarukureta rinoitwa pakarenda nhamba chaienzanirana nguva yakatarwa nyaya 167, pasina kwebasa rinofanira excise mutero. Pamusoro kutengeswa runotikurudzira twa kuti zvaramba zvibvumirano mhindu kutengeswa rakarongwa uye kuriritira kukurukura, nechigadziko rinowanikwa muchimiro nomutengo panguva iyo Implementation yaifanira pasi mashoko omunhu neramangwana zvakawanda. Panguva iyoyo rirege kuva zvishoma pane mari dzaona dzimwe mitengo pakutsvaga nemitemo Article 105,3, izvo anoshanda musi rinobatana panguva kukarukureta ose 167 dzose, pasina kwebasa rinofanira mutero uye pasi excise mutero.

mamwe mashoko

Kana kutengesa zvigadzirwa mu reusable mumidziyo, izvo zvakapa kuti chikwereti rates, mari iyi haana kuiswawo pakati Database. mutemo uyu unoshanda zviitiko apo pasuru riri refundable implementor. Zvichienderana kutengesa features, nechigadziko iri pakutsvaga zvokudya Articles 155-162. In n. 10 st. 154 of Tax Code iroro kuti kuchinja nenzira kuwedzera mutengo (dzakakudzingai rokumanikidzirwa kubhadhara kuti bhajeti) ari nengarava zvigadzirwa, kusanganisira nokuda kuwedzera mutero (mutengo) kana bhuku (uwandu) nhumbi, kodzero, vakagamuchirwa mu payer nhoroondo dzemaitirwe umbowo nguva , iyo formalized mapepa kushumira sehwaro achivaratidza counterparties okugadzirisa invoices pasi chinhu 172 nyaya chegumi.

akatsanangura

In Art. 154 of Tax Code hwakagara mukuru mitemo iri iyo kukarukureta chinoitwa yomutero mujinga ari Implementation mabasa, zvigadzirwa, mabasa. Maererano wokutanga ndima mitemo, zviri se kukosha zvinhu, dzaona pa mutengo anosimbisa mitemo Article 105,3. Nokuti kunzwisisa nzira iri nani inofanira kutanga zvinoreva Article. 40 of Code. Kana mukati ezvinhu yevagari-mutemo mutemo emabasa ezvokutengeserana mitemo kuti mutengo kutsunga anoshandawo musimboti rusununguko chibvumirano mashoko, mutemo inopa chaiwo mazita zvinodiwa zvinofanira kuita izvi. Somunhu kiyi chokuratidza muchifarira runoenzanirana kukosha chinhu chesungano mumusika mutengo. Maererano ndima Chikamu 40, kutoti zvimwe yakagadzwa Tax Code nokuda mitero zvinangwa, mari hwacho mapato kutengeserana. Kusvikira zvinopesana kunoratidzwa, zvinofungidzirwa kuti mutengo anoenderana kumusika ukoshi. Under vapedzisira, maererano Art. 40 (4), akabvuma Verengai inoumbwa nesungano pakati pomugove uye kudiwa zviri kutengeswa dzakafanana kana zvakafanana zvinhu zviri akafanana ezvoupfumi.

kupanana hazvo

On kwema ichi mhando zvinonzi mundima of Art rechipiri. 154 of Tax Code. Terms of ita mutengano kwema rinorondedzerwa Article 567 kubva Civil Code. In n. 1 neezvitendero ichi kutaura kuti, maererano chibvumirano Exchange, vatori wokushandura mumwe zvinhu wakagamuchira kudzoka. In Art. 567 uyewo akawana kuti chibvumirano, urongwa dzedare iri sale, kana haambozvipikisi musimboti wenyika kutengeserana uye zvinodiwa Sec. 31 Civil Code. Uyezve, imwe neimwe yeboka anoonekwa kuva mutengesi chinhu, izvo anosungwa kutumira, uye anenge ari chigadzirwa panguva iyoyowo zvaainazvo kugamuchira mukutsinhana.

vakasununguka Implementation

Maererano Article 39 Tax Code, nenhumbi kwema, mabasa, basa inosanganisira kuchinjwa kodzero pamusoro dzokutengesa hwaro. Zvisinei, muna ndima kutonga ichi pakutanga, mashoko acho aripo. Maererano neizvi, kuchinjwa vaiva ilmainen vakaziva sezvo Implementation chete muzviitiko chairayirwa mutemo. Somumwe anokosha mitemo ezvinhu akadaro, Article 146 anotaura. In wokutanga subparagraph p. 1 wokuyera akasimbisa kuti kuchinjwa muridzi pachena ichaongororwa kuva Implementation. Maererano mitemo Civil Code, kushanda ichi mhando rinofanira kuitwa achishandisa chibvumirano pakati kuzozvidzorerwa.

Vasinganyatsooni anondibatsira

General mitemo Implementation of ngaakuitirei kana ichi inopiwa nokuti Article 334 kubva Civil Code. Maererano ndozvakajairwa, mukweretesi kuti aite richengetwe parutivi rubatso, unofanira kodzero panguva yayo default yacho ngava vawane kugutsikana kubva kukosha Kutamiswa chinhu pazviri. Panguva iyoyowo, chikamu ichi kunobatsira noruremekedzo kune vamwe vatambi, kuti zvinoda kuti munhu uyu, asi zvinofanira kuva mushure vasabatanidzwe akapa murayiro. Maererano nyaya 336 (a. 1) the Civil Code, sezvo chokumbofanobata kungava chero pfuma. Kwaari, pakati pezvimwe zvinhu, zvinosanganisira kodzero. Anosiyiwa vari zvaioneka zvinhu abviswe wokufambisa, zvinodiwa chokuita ndiani chikwereti (gupuro, muripo kuti kukuvadza utano uye nezvimwewo.), Uyewo dzimwe kodzero, basa izvo hazvibvumirwi dzemunharaunda. Somunhu mortgagor anogona kuita zvakananga chikwereti kana yechitatu-party sangano. Muchiitiko chino, zvinogona kuva zvose muridzi uye zvoupfumi utariri. Maererano zvokudya Art. 8 (ndima 2) of Federal Mutemo "On Accounting", wakanyengwa zvaioneka zvinhu asati kurapwa Zvirango pamusoro pavo kuti mutsividzo mutoro zvinofanira kuratidzei pakuenzanisa Pepa racho pledgee.

vhorumu nechokwadi

Nezvazvo akaudzwa munyaya. 337 of Civil Code. Maererano ndozvakajairwa, kana zvimwe hwakasimbiswa chibvumirano, vimbiso inopiwa zvinodiwa zvokuti pakanga kwekanguva kugutsikana. Mariri, zvikurukuru, zvinosanganisira: pena, kufarira, muripo nazvo chakakonzerwa namaneja somugumisiro kunonoka, uyewo mari pagomo zvinhu zvayo kugutsikana uye mari chaizvo aungane. Saka pfuma kuripa sungiro zvose uye zvimwe mari mukweretesi. Chinodiwa iyo kunovimbisa pfuma haigoni kwakabatana kwayo pakuunganidza yacho mortgagee. Izvi imhaka yokuti kukosha zvaioneka yesangano iri kazhinji haana kufanana kukura mutoro. It anotevera kubva ichi kuti kuchinjwa ambofanobata pfuma kuti vaiva anaro anotora nokuvapo vamwe zvemari mugumisiro. Kunoratidza pacharo sezvo kusiyana chiso kukosha chikwereti achidzorerwezve kuburikidza kutengeswa pfuma uye mari kutora kana mutengo mutengo pasina mutero upfumi. VAT, riri pasi kudzingwa mukushanda, nokudaro kuderedza mugumisiro kutengeswa rubatso, izvo zvinoratidzwa accountancy akakweretesa musi MF. 91.

chinokosha

Munyaya 339 of Civil Code hwakagara mutemo kuti chibvumirano chokumbofanobata anofanira kutaridzwa nyaya chibvumirano wayo kupima, musimboti, okuti uye kukura musengwa, iyo inopiwa yacho Kutamiswa pfuma. Mukuwedzera, gwaro kunofanira kusanganisira mashoko nezvenyaya yacho, inova anaro chepfuma. The chibvumirano mhiko chete yakanyorwa.