Mitemo nemitero uye mari: rakakodzera garo

The mitemo kuitika pamusoro nemitero uye mhosva kuchibva Tax Code (hereinafter - the Tax Code), uyewo akasikwa yacho achishandisa yeUnited matunhu neminisiparati mumatunhu, migumisiro iyo inopa kuti, kana vakapinda simba uye vakagamuchirwa pamberi kupinda rehondo Tax Code yokuRussia Federation, vane kushanda kwavo kwepamutemo uye kushandisa chete ari chikamu, iyo hakupesani nevateresi Code. Utongi ichi iroro kuti Tax Code, kwete chete nechepasi asiwo kwemitemo mitero uye mari munyika.

Of Tax Code inosanganisira zviviri dialectically interconnected zvikamu. Mumwe wavo, kutanga, inorondedzera dzinokosha Pfungwa uye Mapato akashandiswa mutero mutemo. Rinotaurawo rinotema chinokosha kodzero mitero, mabasa avo chikuru vanoonekwa mitemo rokurohwa nzira, rinotsanangura vamwe inokosha tsika fines nokuda kwokudarika mutero.

Chikamu chechipiri zvinosanganisira zvitsauko chinotsanangura mitemo panyaya mutero Maitiro nezviito akatorwa yoga mitero. Kune vaya, Somuenzaniso, mutemo pamusoro mitero uye yesosaiti, VAT uye anorondedzera kuti mari mutero. Zvinofanira kurangarirwa kuti mitemo kwete zvinosanganisira dzakasiyana-siyana departmental mirairo nemirayiridzo havasi zvinosanganisira kunyange nhungamiro, kugadzirwa Tax Ministry. Zvinyorwa izvi zvinodiwa kana pachii kushandiswa chete nokuda mutero zviremera. Fanira nokuti zvinozivikanwa nokubhadhara mitero, nemurairo, ndivo mutungamiriri kuratidza sei kuti wanyora mashoko.

mabasa Normative vemamwe siyana haana kuiswawo pakati mitemo mitero uye mari, izvo anoita pamusoro munharaunda Russian Federation. Somuenzaniso, wakabudiswa nemasangano akasiyana siyana ehurumende panyaya mitero, haafaniri kodzero kuchinja kana zvimwe nzira mukwanisi vane mitemo nemitero uye mari.

RF Tax Code legitimizes negadziriro mitero yaitarirwa nharaunda yose yunifomu uye madikanwa, anovamba uye anoratidza dzinokosha paibva mitero iri Russian Federation, kuti akateverwa zvose masangano chokuita kusango mitero mabasa.

Legal ukama, izvo nokudzorwa Tax Code - ndiko kwegadziriro simba ukama pamusoro maumbirwo, kugadzwa, kuvariritira uye kushandisa mazano chiito nokuda kuunganidzwa kwemitero uye mari. Also zvaisanganisira pamutemo ukama, izvo muka zvakananga kubva nedanho mutero kuzvidzora, zvingava akadai kunomhan'ara mabasa, Kuratidzira zviito zvakananga vakuru, chokwadi uye zvikonzero ndivaise kururamisira.

The anosiyiwa ndivo zviito chokuita netsika mabasa, sezvo pakaitwa mhando mutero. Maitiro aya nezviito inokurukurwa netsika mutemo.

Nokuti mutero mitemo inopa mamwe mitemo chaiwo kupinda yavo pamutemo simba. Pakati pezvimwe zvinhu, ndivo pasi Dare urongwa pamusoro pakagadzwa kuvapo kana kusavapo retroactive mugumisiro zvavanoita kana zviri pamutemo kusiyana. Maererano nenheyo iyi, iyo mismatch kunozivikanwa kana pane imwe chete kana kupfuura ezvinhu anotevera, izvo dzinoratidzwa zvemitemo chiito:

- akapfuura nesangano kuti haana kodzero kuti chero;

- kana anobva audza kodzero zvinowanwa zvakananga kubva Tax Code;

- Kana kuchinja, zvokuwedzera kana kushomeka mabasa vanotongwa ukama mutero;

- unorambidza mabasa akabvumira Code kuti mitero;

- unorambidza zviito kuti vanobvumirwa nokuti masangano ose State Code of mutero hurongwa;

- modifies nechigadziko, nzira uye mamiriro ukama mutero;

- anoshandura mashoko uye zviri mumapoka uye mazwi kuti zvinoshanda kuna Tax Code;

- panorumwe parameters regai zvinodiwa uye mweya zvokudya yomutero Code.

Relations ari gadziriro yacho dzinotungamirirwa kwete chete Tax Code, asi munhu mabasa inodzora dzakananga nzvimbo mitero, iyo isingataurwi inopiwa muna Code nokuda kwayo hombe. Kune vaya Somuenzaniso, kusanganisira Mutemo musi Corporate Income Tax, iro rakagamuchirwa pahwaro kwemarudzi vakasiyana zvinhu uye nzira upfumi basa, uye saka mhando uye siyana mitero.