CSC - chii ichi? CSC Mitero

Mune zvinyorwa zvekubhadhara zvevatengesi, uye dzimwe nguva zvakare mune izvo zvinoda kuumbwa kuti vagari vemo vagadzirise zvisungo zvine chokuita nekubhadhara kwemari yakasiyana-siyana kuigari, CSC inowanzoratidzwa. Zvinogona kutarisa kuti props inowirirana inongova maitiro chaiwo. Asi izvi hazvisi izvo. Kururamisa KBK ndiyo mamiriro anokosha kupfuura ose ekuti iyo kubhadhara inofanirwa nemutemo ichapfuura uye ichagadzirirwa mumatare akakodzera. Zviratidzo zvehutano hwakarurama hunoratidza CSC mumabhanki mazano ndiyo inonyanya kukosha mubhadharo yekubhadhara mutengesi. Kana zvichizoitika kuti hazvina kururama, sangano rehurumende rinotarisira mutengesi kuti awane mari yakakodzera yemari inogona kududzira zvisiri izvo zvakatemwa zvechikonzero chiri mubvunzo sekudzivisa kwehutano hwehutano hwezvemitero kubva kubhadhara mari yepamutemo kune mari. Koki chii? Nzira yekuita sei kushandiswa kwayo kwakarurama?

Chinokosha cheK KBK

CBC iri nyore nyore nyore. Inotsanangurwa sebhajhini inoratidzira code. Inoumbwa nenhamba makumi maviri, iyo iyo yakanyorwa yakanyorerwa, somuenzaniso, kune rudzi rwekubhadhara, pamwe chete nomubatsiri wavo. CSC inoshandiswa kuburikidza nemitemo yehurumende, apo vatengesi vanofanira kutumira mari yakati-yeFTS kana, somuenzaniso, Pension Fund, inogamuchira nekugovera mari. Kune nhamba huru yemhando dzakasiyana-siyana dzebhadharo kune mari, iyo inofanirwa kubhadharwa kune vateresi. KBK isiri chinhu chikuru chekutsvaga kwavo.

Chido chekushandisa CSC chikonzero nekuda kwekuti hurumende inogadzirisa basa - kugadzirisa mitero yemutero kubhajheji. Shandisa iyo imwe chete yekugadzirisa mvumo kune marudzi ose ekubhadhara inonetsa. Cherechedza kuti bhajeti yekutsvaga mabhuku ejure yakaonekwa munguva pfupi yapfuura mumutambo weRussian accounting - muna 1999. Zvadaro maitiro ehurumende yemutengo wakakodzera wokubhadhara wakaiswa.

Kusabatanidzwa kweKKK

Idzi nheyo dziri mubvunzo dzinowanzoshandurwa. Chikonzero chei ichi? Mhinduro isina kujeka yomubvunzo uyu munyanzvi yekuziva yakaoma kuona. Mukuwedzera, kuchinja hakuratidziki chete neCSC, asiwo dzimwe nguva nemhando iyo vateresi vanotumira mari yakawanda kune mari. Nokudaro, basa rebhizimisi nderokucherechedza mutemo unotungamirira kushamwaridzana kwebhizimisi nemitemo yehurumende, kuona kana chero KBK itsva yakabuda. Nyanzvi dzinokurudzira kugadziriswa kwematambudziko akadaro nenzira yakakodzera panguva yekutenga kugoverwa kwekutarisa uye mitemo yepamutemo kana mabhuku ekuenzanisa. Zvinogona kucherechedza kuti kune nzvimbo dzakasiyana-siyana iyo iyo CSC itsva inowanzoshamisa. Iko code inowirirana mavari kakawanda haishanduki. Kunyange zvakadaro, vezvemabhizimisi vanorumbidzwa mumatambudziko ose kuti vatsanangure zvakakodzera kubhadhara zvinoda. Kana zvikwereti zvisina kukodzera zvataurwa mubhadharo, bato rinogamuchira mari haigoni kukwanisa kugadzirisa mutengesi. Dzimwe nguva izvi zvinogona kushanda sechikonzero chekushandiswa kwehutano hwekutonga maererano nemutemo.

Mhando dzeBBCF

BCF inomiririra iyo inogona kuenzaniswa nemhando dzakasiyana-siyana dzekubhadhara kubhadharo. Iko kune maitiro akafananidzwa emitemo inoshandiswa mukubatana kwemasangano ehurumende nevadzidzisi vezvematongerwo enyika mukugadzirisa purogiramu uye zvikwereti. Kubhadhara paunoshandisa BCF mutero wekutakura. Zvikanganiso pakushandisa zvipfeko hazvina kunaka. Kana muzvinabhizimisi achiendesa ichi kana kuti kuunganidzwa kune mari, achishandisa zvisina kunaka bhajiji code code, kubhadhara hakungorumbidzwi.

Pane zvikonzero zvakawanda zvekugadzirwa kweBBCF. Pakati pezvinonyanyozivikanwa ndeye kupiwa kwekodhi yakakodzera kune zvinotemerwa zvinotambirwa zvakagadzirirwa mishonga yemishuwarenzi. Aya anotevera BCF anoshanda kune izvi:

- yakagadzirirwa kubhadharwa pamitero yevamwe vashandi vanoshandiswa mumhando dzebasa dzakagadzirirwa muChikamu 27 cheMutemo weDzidziso "Pabasa rePenheni";

- CSC yemipiro, iyo inofanira kuendeswa kune FIU sechisungo chekugadzira inshuwarisi chikamu chepenheni;

- mipiro yakabhadharwa kuPensheni Fund kuitira chinyoresa chikamu chebhadharo chepenheni.

Chimwe chikamu chinowanzodiwa chemitemo yebhajheji chinoratidza kushandiswa kwazvo kune izvo zvakagadzirirwa kushandiswa mukubhadhara nevashambadziri vanoshanda nehurumende yepamutemo yekuteresa. Saka, somuenzaniso, pane KBK, maererano nezvinobhadhara mari inobvumirwa kutumirwa kuguta kana muvigiro remunharaunda.

Zvikwereti izvo munhu mumwechete weBBCF anopiwa ndezvikwereti zvehupfumi zvakabatanidzwa. Zvinogona kugadzirirwa IP, mareji, nyanzvi uye vamwe vadzidzisi vanozvishanda. Matare ekugadzirisa bhajheti munharaunda inofungidzirwa yakagoverwa kune iyo inotarisirwa kushandiswa mubhadharo yemari inoshandiswa kune inshuwarisi chikamu chepenheni, pamwe chete neiyo inoratidzwa mumabhuku ekugadzirisa ayo mari inoshandiswa kune chikwereti chayo mari.

Kune KBK, iyo yakagadzirirwa zvikwereti - mari, iyo vashandi vezvemabhizimisi kwechimwe chikonzero chakabhadhara kune FIU. Saizvozvowo, nheyo dzakagadzirirwa kuendeswa kwemari kune inshuwarisi chikamu chepenheni, uye kune avo vanoshandiswa mubhadharo pavanotumira mari kune chikamu chinowanikwa mari.

BCF mukubhadhara kwemutero wemari yaunowana

Mamiriro acho anonakidza mune zvakaitika apo rudzi rwekuunganidza rwakabhadharwa apo BCF inobatanidzwa ndeye NDFL. Ichokwadi ndechokuti mutemo weRussia wakagadza 4 maitiro ebhajhini chekugadzirisa purogiramu yemutero wemunhu pachake.

Mutero uripo wega wega muRussian Federation unogona kubhadharwa nemhando dzakasiyana dzevateresi: vanhu venyama, vateresi, IP, uye vatorwa vanoshanda muRussia (somuenzaniso, vachishandisa zvibvumirano). Pasi pegadziriro iyi, muzvinabhizimisi anogona kubhadhara zvinotevera zvebhajheji zvinyorwa zvitsva paanotsanangura Personal Income Tax:

- nheyo inofanirwa kugoverwa kwakakwana kwebhadharo yemitero yemunhu kubva pamari inoshandiswa nekubatanidzwa kwevateresi vemutero (kunze kweiyo mhando yemari inotarirwa uye inobhadharwa maererano nemitemo ye 277th article ye Tax Tax yeRussian Federation);

- CSC inoshandiswa nehurumende yekugadzirisa muhupfumi yehurumende NDFL, iyo inobhadharwa neP, mareji, ma notary uye vamwe vadzidzisi vanozvishanda;

- nheyo iyo iyo purogiramu yomubhadharo yakanyorwa yakanyorerwa mubhajheji, inotamirwa kubva pamari yevanhu vemazuva ose zvichienderana nemiganhu ye 288th article ye Tax Tax Code yeRussian Federation;

- CSC, pasi peyo mutero wemari yaunoshandiswa inoshandiswa kune mari yehupfumi nenzira yemari yakasimbiswa kubva pane zvakagamuchirwa nevatorwa vanobva kune dzimwe nyika vanoita maererano nekodzero yepamutemo - maererano nemitemo yeArt. 277.1 yemutero weRhafu.

Izvi BCFs dzinofanira kushandiswa nekambani dzinobhadhara vashandi pasi pezvibvumirano zvebasa, pamwe ne IP, kana vari vashandi. Icho chikonzero, zvataurwa zvakataurwa zvinoshandiswa pakubhadhara mari yehupfumi kubva pamisha yevashandi. Uyewo, maCSC atinenge tichitarisira anoshandiswa nevatori vemitero, kana pane chidimbu chekubhadhara zvikwereti zvinowanikwa nekuenzanisa mubato chero ripi zvaro. Mukuwedzera, nheyo dzemabhadharo ehurumende dzichada IP, iyo inofambisa mabasa mumutero wemitero yakawanda, magweta, magweta, nyanzvi nedzimwe nyanzvi dzekuzvidzivirira.

Chinhu chezvifananidzo zvakasiyana

Takafunga nezvemamwe mienzaniso yeBBCF. Izvo zvikamu umo maikodhi anoenderana anogona kuendeswa akawanda. Kune mhando dzakawanda dzemari iyo imwe BCF yakasimwa yakaiswa: kutakura mutero, dzimba, mutero wemari. Muchiitiko ichi, sezvataona pamusoro apa, nheyo dzinofanira kuva dzakakosha. Kana muzvinabhizimisi achibhadhara paCSC, yaakamboshandisa zvakabudirira, uye akazochinja, mutengesi haugoni kushanda.

Zvisarudzo zvekukanganisa paunoshandisa nheyo

Kutaura zvazviri, ndezvipi zvigaro zvingaitwa nemudzimai wekutengesa kana akatadza pakusarudza code iri mubvunzo? Muzviitiko izvi, zvichida iwe uchagamuchira zvakanaka. Zvikanganiso zviri muCSC zvinowanzodudzirwa nehurumende sekudzingwa kwemitero kune mubhadhari wezvisungo zvinopiwa nemutemo. Zvinogonawo kuonekwa kuti nenzira imwecheteyo, chokwadi chokuti kunyange kana bhajiji yekodhi yekodhi isiri yakarurama, bhanhire rinotora zvakadaro chirongwa chebhadhari - uye mari inodzingwa kubva kubhuku rekugadzirisa. Hungu, ivo vanobva vadzoka, asi nguva yose iyi, zvichida vanogona kubatsirwa nebhizinesi.

Kana uyo anoshandira ari kuendesa, kuburikidza neCSC, kuPensheni Fund kana kuti FSS, uye kana paine zvikanganiso mumitemo yakakodzera, sangano - maererano nemitemo inogamuchirwa - ichaona kuti nyaya yekubhadhara mari inopedza kuzvipira. Somugumisiro, bhizimisi rinofanira kubhadhara mari yakakodzera kune mari yekuchengetedzazve - asi nemitengo yakakodzera.

FZ № 212, kugadzirisa nyaya yekubhadhara nevashambadziri vemari kumari, sezvinotonga masayendisiti, ine zviratidzo zvakananga zvekuti vatengesi vanonyatsotarisirwa kusinganzwisisi zvakaratidza mumitemo yekubhadharwa kwemari yekusarudzwa.

Tsvaga uye gadzirisa kukanganisa

Zvisinei, nguva dzose inogoneka kururamisa migumisiro yekushandisa zvisina kunaka kweCSC. Maripa uye zvikwereti zvinokanganisa, hongu, kazhinji, asi kana tadzidza kuziva zvikanganiso mukushanda nebhajheji yezvinyorwa zvitsva, mutengesi anogona kunge akaedza kuti arege kuvabvumira mune ramangwana, uye saka anogona kudzivisa zvikwereti zvakakodzera.

Kutanga, funga mitemo inoratidza zvakananga zvekupihwa kwezvikwereti mubvunzo. Ngatitii pane mamiriro ezvinhu akadaro: munhu akatamisa mari yePensheni Fund uye akashandisa CSC isina kukodzera. IFIU haina kubvuma chikwereti chakafanana. Chii chichava zviito zvehutano hwehurumende hunofungidzirwa nemutemo?

Muzvizhinji, zviito zvebhizimisi zvichange zvichishandurwa zvisina kufanira - sekudziviswa kwechisungo chekuendesa kune mari yekuchengetedza mari. Mari ichawedzerwa. Zvisinei, kana kubhadhara pamari kunosvika kuFIU asi isina kugadziriswa zvakarurama, nekuda kweCSC isina kukodzera, muzvinabhizimisi ane mukana wepamutemo wekutumira shoko kune sangano rakakodzera rinoreva ikhodi yekubhadhara.

Zvakakosha kugadzira chikumbiro kune FIU mune fomu yakatemwa uye kuisa kwairi kopi yemutero unotsigira kutumirwa kwemari. Mushure mekunyorwa kwedhipatimendi rePension Fund pachava nemashoko kuti mari yasvika uye yakarongeka zvakarurama, maererano neCSC, FIU icharega kutengesa chirango.

Sezvo mutemo, nzira yekutsanangurira dambudziko iri mubvunzo haina kutora mazuva anopfuura matatu. Nenzira, mamiriro ezvinhu anogoneka umo mutengesi, kana asarudza kubvunzana nevashandi vehurumende ipi neipi yehurumende kare kare pamusoro pekushandiswa kweKKKs yakarurama, vachawana ruzivo rwenhema. Kana akazvijekesa gare gare, saka, sekumwe nyanzvi dzemutemo dzinoti, unogona kudzivisa chirango. Kana kuti kunyange kufungira iyo - iyi ndiyo inowanzoitika.

Pano pane ruzivo rwekugadziriswa kunoitwa kuDare ReMutemo Nha. 212, maererano nezvinodiwa nemubhadhari kuti ave nechokwadi chekubhadhara. Somuenzaniso, kana pakanga pane kuchinja muBBCF, uye aisakwanisa kuziva pamusoro payo panguva yakakodzera uye akaratidza kora yakaipa, zvingave zvichiita pasina kutengesa chero zvipiro.

Kwatinowana kori yakanaka

Ndezvipi zvinyorwa zvine zvinyorwa-kusvika-zveruzivo nezvebhajheji yekugadzirisa mafimbo? Ko mutengesi anogona sei kuziva kuti CBC inofanirwa kutsanangurira mune imwe nyaya? Izvo zvakakosha zvinowanikwa pano ndeyezvinyorwa zvekutsvaga mabhuku ezvinoda.

Icho chiri mune zvakawanda zvinyorwa zvinyorwa. Izvo chete zvinodiwa, kushanda navo, kutarisira kune gore ravakapiwa. Kana pane kune kusava nechokwadi, zviri nani kuti uende kune imwe nzvimbo yepahofisi ye Federal Federal Service uye taurirana ikoko.

Vatungamiri vemitero vanopa ruzivo rwakakodzera kune vose vanoita: vashandi vanobhadhara mari pamari kana yevashandi; Vagari vanobhadhara vachishandisa CSC, kutakura, mutero wenyika kana imwe chete yomutero wemari yakagamuchira kubva kutengeswa kweimba.

Mutemo wekushandiswa kweCBC unotungamirirwa nemirairo yeUnited Finance yeRussian Federation. Zvinyorwa zvinodiwa zvinogamuchirwa mugore rakapera apo apo vezvemabhizimisi vanofanira kutumira zvimwe mari. Mune mirairo yeHurumende yeMari, zvizere zvitsva zvekusarudzwa kwebhajho zvinogonawo kugamuchirwa.

Maitiro eKKK

Takadzidza chinangwa cheK KBK. Kududzirwa kwechinyorwa ichi kunonzwisisika kwatiri. Ngatitangei zvino kudzidza muchidimbu nezvehutano hwebhajisti dzekutsvaga mazano. Sezvatataura pamusoro apa, zvinosanganisira makumi maviri nemazana. Izvo zvikamu zve 4 mabhudzi. Mukutanga, zviyero zvakarongedzwa nenzira inofadza - se "mutungamiriri mukuru wemari". Zvinoratidza rudzi rwebhajheji yemari kana kuti chimiro chechikwata chinopihwa nemari inobhadhara. Sezvo mutemo, iyi ndiyo miviri yehurumende iyo inofanirwa kubvuma nenzira yakakodzera kuendeswa kune mari yekuchengetedza mari, kutarisa kunyatsorurama. Mifananidzo iyo yekutanga bhokisi reCSC inowanzosimbiswa, inowanzochinja. Saka, somuenzaniso, kodeti 393 inotora kuti kubhadhara kunotamirwa kuFSS. Uye mifananidzo 182 inotarisa kuti mari yacho inofanira kuendeswa kune Federal Federal Service.

Chikamu chechipiri chehuwandu hwemadhora ehurongwa hwekugadzirisa hutano hunoratidza rimwe boka kana rimwe boka rekubhadhara. Nhamba yechina inoratidza kunotora mari. Saka, kana muzvinabhizimisi achibhadhara chero mutero, kubhadhara kunotsanangurwa seyemapoka evanhu 1. Kana, semuenzaniso, mari inoshandiswa pasina chekuita, ipapo chidimbu chechipiri chinofanira kushandiswa.Zvipiri zviviri zvinotevera zvinogadzira rudzi rwemutero. Zviratidzo pano zvinogona kusiyana zvichienderana nenheyo yekuverenga kwemari. Saka, somuenzaniso, muKKK, chiyero 01 chinoshandiswa pamitero yekubhadhara, kana uchibhadhara VAT, kana muzvinabhizimisi achishanda nezvinhu zvakatengeswa, - 04.

Nhamba dze12 ne13 dzebhajhiti classification code dzinoratidza huwandu hwehupfumi hwehupfumi hwevanhu. Saka, kana iri mubvunzo wehurumende yemari, iyo code 01 inoshandiswa.Kana kubhadhara kwacho kuchizopiwa kunzvimbo yezvemari yekugadzirisa hurongwa, ipapo code 02 inofanira kushandiswa.Kunyanya kuendeswa kune bhadharo yemunharaunda, 03 inoshandiswa, munyaya yemari yeguta-04, yebhajheti yezvemuganhu Iko code 05 inogadzirirwa. Mari yekubhadhara mari yePension Fund inoratidzwa nezviratidzo 06, zvipo kune FSS - 07.

Muchikamu chegumi nembiri chekodhi imwe rudzi rwekubhadhara rakagadziriswa. Saka, kana mutengesi ari kutumira mutero kubhadharo pane imwe nzvimbo, zvino anofanira kushandisa kero 1 mune chikamu che BCF.Kana kuripirwa paanenge achishandisa chirango cheBBCF, chirevo chechipiri chinofanira kuiswa.Zvino chegumi chegumi nemakumi mashanu, Munenge mamiriro ezvinhu ose, zeros zvinosarudzwa. Zvitatu zvitatu pakuguma kwebhajheji yekugadzirisa kodzero inoona rudzi rwemari inowanikwa nehurumende. Somuenzaniso, 120 inoshandiswa kana chikonzero chekuunganidza, apo CSC inoshandiswa, ndiyo inotora mutero. Bhuku 110 rinotora kubhadhara kwekubhadhara kumitero yakabhadharwa nevashambadziri kubva pane zvawanikwa.

Kukosha kweBBCF

Zvakanaka, isu takasarudza kuti KBK haisi yomuitiro chete, iyo ndiyo inonyanya kukosha yekubhadhara. Mumitemo yekubhadhara yakaumbwa nevashambadziri mukugadzirisa kwekugara nehurumende, zvakakosha kuratidzira kodhi yakarurama yekusarudzwa kwemari, zvisinei iwe haugoni kudzivisa kusafara kwemari mari.

The chete zvinogona kutaurwa pamusoro dzinongoitika vanhu. Vazhinji vavo kubhadhara kushandisa CSC, nyika mutero. Zvechokwadi, kazhinji, muripo mashoko, kuti kutaridzwa inodiwa bhajeti kupatsanura code, vagari zvapinda mutero zviremera. Asi hazvina zvichirwadza nechokwadi chokuti mashoko akapiwa Federal Mutero Service, zvahunoreva.

Saka, Entrepreneurs uye zviwanikwa vanhu kana zvakakodzera, vanofanira kubatanidzwa (kunyanya kana pakubata yakawanda mari zhinji muchivigiro), chakavimbika kupfuura zvinyorwa, izvo zvairatidza kuti CSC. Unogona kutsvaka mazano kubva Federal Mutero Service.

Vanhu vakawanda vasingazivi zvachose pamwe CSC: inopangidza rokuti kwavari harirevi zvikuru. Asi zvinobatsira nguva dzose kuziva chaizvo kuti zvemitemo mutemo pamwe pakati ehurumende zviremera uye mitero. Izvi tichadzivisa netsaona zvikanganiso ari mabasa nokubatira waiti nemurairo vanotongwa yevagari nomutemo ukama dzinoitwa kuchinjwa dzimwe mari kusvika hurumende muchivigiro.