NDFL: nguva yemitero, maitirwo, nguva dzemazuva ekutumira kweziziviso

Mitero inokosha chikamu chehupenyu hwomugari wose. Chero havasi vose vanoziva zvinhu zvinosangana navo. Imitero yega yega inowanzoita basa guru kune vose vanogona vanhu vakuru. Nguva yemitero, maitirwo, zvikamu uye nguva dzekupedzisira dzekutumira kuzivisa ndezvekuti dzidzidziswe zvakare. Izvi zvichabatsira kudzivisa matambudziko mazhinji uye kutsanangurwa pamberi pematare emitero. Chii chandinofanira kutarisa pakutanga?

Tsanangudzo

Iyo iyo tsanangudzo yemutero uyu inokosha. Kubhadhara kwega kwega kune mari yehurumende kubva kune vagari venyika kune chimwe chinhu chakakanikidzwa. Ndezvipi zvinogona kutaurwa munyaya iyi pamusoro pemutero wemunhu pachake? Iyi kubhadhara inomiririra mari inobatwa nemari inogamuchirwa nevagari nemasangano.

Icho chinotarisa kuti iye anowirirana nevateresi vose. Mushure mezvose, anenge marudzi ose emari yevagari vemo vari pasi pekuderedzwa uku. Ichokwadi, pane zvimwe zvisiri izvo. Ndezvipi? Nekupi mari inobhadharwa mutero wemunhu pachake hauna kuunganidzwa pane zvose pasi pemamiriro ose?

Kusiyiwa pamutero

Yeuka, chero purogiramu inogamuchirwa nemunhu kana sangano inenge ichitungamirirwa nemutero wemari. Uye pasina. Kunze kwekuti pane dzimwe nguva. Zita:

• Nheyo dzakagamuchirwa kubva kutengeswa kweimba inopfuura makore matatu haisi pasi pemitero;
• Inheritance;
• Mari inowanikwa kuburikidza nechibvumirano chechipo, yakabudiswa neshamwari yepedyo yevagari vemo.

Pamwechete, izvi zvose hazvisi izvo. Neimwe mitsva yemari, mari yemutero inobhadharwa. Nguva yemitero, maitirwo nemitambo yekutumira kwekuzivisa, pamwe chete nezvimwe zvikamu zvekubhadhara uku, zvinofanira kuzivikanwa kune vose vanobhadhara. Kana zvisina kudaro, zvinetso zvakakomba zvinogona kusimuka nevatongi vemitero.

Kuzivisa

Nhasi maitiro emitero muRussia anogara achitambura dzimwe shanduko. Saka, zvakakodzera kubhadhara mitemo mitsva iyo yave ichishanda kubva muna 2016. Iye zvino masangano ose nevadzidzisi vezvematongerwo enyika vanofanirwa kunyorera pamusoro pebhadharo yemari yega yega yekota. Pamberi payo, kubudiswa kwaidiwa kamwechete pagore - kusvikira paApril 1.

Uye kubva muna 2016 zvakakosha kuti uite mune imwe pepa tsvuku tsvuku kamwechete kwekota. Kuzivisa zvino kunoda fomu ye-6-NDFL. Iri ndiro gwaro rekota roga roga rinotumirwa kune vateereri vemitero. Asi mune mazwi api zvakakosha kugara mukati? Chii chandinofanira kutarisa?

Kana iyo mhanho inofamba yekota yekutanga ye 2016, nguva yakareba yekutumira kwekuzivisa kwefomu iyo inofanirwa inopfuurira kusvika musi waMay 3, 2016, nokuti yechipiri "nguva" yenguva yekubika inopiwa kusvika August 1. Kwemwedzi gumi nemana - kusvikira paOctober 31, zvegore - kusvikira pa04.2014.

Hapana kuchinja

Asi hazvisi zvose. Mukuwedzera kune 6-NDFL, masangano uye vatengesi vanofanira kutumira mamwe maitiro ekuzivisa kune vatongi vemitero. Ichokwadi, kwete seanowanzoita sezvinoita. Icho chinonzi chechipiri chechipiri-NDFL uye chiziviso che 3-NDFL. Kwegore gore magwaro aya, sepakutanga, anotumirwa kamwe chete.

Ndeipi nguva? Pakupera kwemazuva ekutora mutero . Zita, pamberi peMuvhuro 1 wegore, iyo inotevera gore rinotaurira. Saka munzvimbo ino hapana kuchinja. Mune zvimwe zviitiko panguva ino. Ndezvipi dzimwe nguva dzinofanirwa kunyatsoteerera?

Deductions

Dzimwe nguva, vagari vanopiwa zvipo zvakasiyana-siyana pamutero wemari. Kazhinji vanorondedzera kune vashandi vanoshanda, vane vana vaduku. Uyewo kubhadhara mutero kunowanikwa kune:

• Purchase of real estate (mune chikwereti, kusanganisira);
• Kurapa;
• Kudzidziswa.

Kazhinji, kana iwe une chido chekugamuchira "kudzoka" kwemari kubva kumabhadhara emitero mune zvimwe zviyero, unoda 3-NDFL kuzivisa kwemakore matatu. Pasina iyo, nzira yacho haigoneki. Nechinhu chisingawanzodikanwi - kana zvasvika pakubvisa kubva mubhadharo yevana. Muchiitiko ichi, chiitiko chacho chakasiyana zvakasiyana. Zvakadini? Zvakakosha kudzidza pamusoro pezvinhu zvose zvinotarisa izvi.

Deductions (kurapwa, kudzidziswa, kutenga)

Saka, pane dzimwe nguva unogona kuita izvo zvinodanwa kutora mutero. Izvi zvinoda mamwe magwaro. Nenzira, unogona kudzoka 13% yemari yakashandiswa. Kuzadzisa pfungwa, chirevo che 3-NDFL kwemakore matatu (yapfuura) chichadikanwa. Saka, mukushandiswa kwemamwe mari, kubviswa kunogona kugamuchirwa mushure memwedzi 36. Isai kune chirevo:

• Pasipoti;
• SNILS naTIN;
• Certificate 2-NDFL;
• Zvinyorwa zvinotsigira kupedza kwako;
• Zvidzidzo zvevadzidzi (kudzidzira);
• Documents for real estate (izvo zvavakatenga);
• Kubvumirwa kwemasangano (kumayunivhesiti);
• License yemabasa (kubhadhara kudzidzira);
• Chikumbiro chekuderedzwa;
• Chibvumirano chekutora chikwereti (kune zvikwereti);
• Zvitatimiti zvekubhadhara zvekuda kune zvikwereti.

Kuvana

Kana iwe uchida kubhadhara vana, iwe uchafanira kushanda nechisungo chakakodzera kumushandirwi wako, kwete kumatare emitero. Mutero weMwedzi, wakachengetwa kubva pamaripo, uchaderera muhukuru. Mushure mezvose, kuderedzwa kwevana kunogona kuderedza dhesiro yemitero inoshandiswa mukuverengwa kwezvikwereti zvemari.

Mamiriro ekumanikidzwa anofanira kuonekwa - mumutero wekuteresa, mari yako yose inowanikwa muhomwe yebasa haifaniri kudarika 350,000 rubles. Kana izvi zviri izvo, shandisa kubhadhara vana uye zvigwaro zvekuberekwa kwevana kune vashandi vako. Kuderedza kwebhasiro yemitero pa:

• 1 400 ruble, kana une vana 1 kana 2;
• 3,000 kusvika 3 uye gare gare;
• 6 000 kuvaridzi uye vatariri vevasina simba;
• 12 000 kumwana akaremara.

Standard size

Zvino zvakajeka kuti kuderedzwa kunogamuchirwa sei pamutero wemari yaunowana. Asi pano pamusoro pemutero mukuru wemari haisi iyo yose inozivikanwa. Somuenzaniso, mari yakawanda inofanira kubhadharwa sei nokuda kwezvipo zvakagamuchirwa panguva imwechete.

Pasi pemitemo inogamuchirwa, muRussia, munhu mumwe nomumwe anofanira kupa 13% yemari. Uye pasina. Ichokwadi, dzimwe nguva nhamba iyi inoderedza kana inowedzera. Asi, sekutonga, marudzi akawanda emari inowanikwa pasi pezvikwereti muhuwandu hwe 13% yemari yakagamuchirwa. Hapana chakaoma kunzwisisa.

Kuyera kwemutero kunonyanya kuve nyore: unoda kuwedzera bhesi yemitero pamwe nehuwandu hwekuda. Somugumisiro, iwe uchagamuchira mubairo wekubhadhara. Inogona kuchinja kana kune vana uye basa rehurumende.

Kwete maererano nemitemo

Inguva yakawanda yeiyo mutero? Gore. Yaiva kamwe chete pagore iyo yaimbove ichitaura kune vamiririri vemitero. Asi kubva muna 2016, sezvatotaurwa, zvakakosha kuti zviitike pakugadzirisa kwekamuviri. Kuti uite izvi, fomu ye-6-NDFL inotumirwa. Zvinyorwa zvakasara, sepakutanga, zvinopiwa kuzviremera zvemitero kamwe chete mwedzi gumi nemaviri.

Chii chakakosha mutero wemari? Kazhinji, ndeye 13%. Asi pane zvimwe zvisiri izvo. Hazviwanzoitiki, kunyange muchiito vanoita. Somuenzaniso, unogona kupa 9% chete yemari yakagamuchira mari. Zvakadini? Iyi mari inounganirwa kuti inobatsirwe kubva kune zvikamu kusvika muna 2015 uye nokuda kwezvisungo pamwe nekutenga chikwereti (kusvikira muna 2007, January 1). Haisi nyaya yakajairika. Saka usavimba nechirudzi urwu rwekudzorera.

Uyewo teerera - 15% inobhadharwa apo iwe unogamuchira purogiramu kubva kune zvikamu, izvo zvinogamuchirwa nevanhu vanobva kune imwe kambani iyo isiri kugara muRussian Federation. Unogona kutaura kubva kune dzimwe nyika.

Iko huru yemitero yemari yomutero (nguva yemutero uye tsanangudzo yekubhadhara yatozivikanwa kwatiri) yakagadzirirwa mubairo. Kana iwe wakagamuchira mubairo kana kuti wakakunda chimwe chinhu, iwe unofanirwa kupa vatongi vemitero zvakanyanya se 35% yebatsiro. Uye hazvina basa kana iwe wakagamuchira mari kana kungova imba. Mune mhaka ipi zvayo, mugari wekodzero anosungirwa kubhadhara 35% yemari yeiyi.

Nenzira, kwete chete vanhu veRussia Federation vanozviisa pasi pemutero wemari. Mhando ye-3-NDFL, pamwe chete nebhadharo inobvumirana yebatsiro inopiwa kune vasiri vagari vemo. Vanobhadhara zvakawanda kupfuura vagari vemo. Munyaya iyi, mari yekubhadhara mari yehurumende ichave 30%. Uye kwete zvishoma. Hapana zvakasununguka!

The Organization

Nguva ipi yemutero inoguma rini? Mwedzi wekuguma kwemakonduru egore ndeweMuvhuro. Izvo zvinosvika 1.04 izvo iwe uchafanirwa kuzivisa kune masimba emitero nokuda kwebatsiro wawakagamuchira gore rapera (kalendari). Uye mutemo uyu unoshanda kune vanhu nemasangano.

Ngwarira: makambani anobhadharawo mutero wemari yaunowana. Asi panguva imwecheteyo, apo fomu ye-3-NDFL inotumirwa, zvakakosha kuti vashandi vayo vese vagadzirire uye vape zvipo zve 2-NDFL. Izvi zvinogona kuitwa pamapepa kana pamagetsi.

Iko mafudziro ezvokudya anobva kupi? Kubva kuhuwandu hwevashandi vari musangano. Paper reporting inogamuchirwa kana iri kuuya kumakambani maduku asina vashandi vanopfuura 25. Uye mafomu emagetsi anopiwa muhupo hwevamwe vari pasi pevanoshandira.

Masangano anobhadhara marudzi akasiyana emhando yemitero pamari yavo. Izvi zvinoreva kuti vanotarisana nemhando dzakawanda dzezvikwereti. Semuenzaniso, mutero wemari wega wega unoregererwa kubva pamubhadharo weumwe neumwe mushandi wezinga re 13%. Uye achitaura pamusoro pemutero wekubhadhara wemasangano, zvakakosha kupa mari inonyanya kukosha. Zvichireva, 20% yemari inowanikwa.

Period Codes

Zvichida, izvi zvinenge zvose zvaunoda kuziva pamusoro pemutero wemari yako. Nguva yemitero, kuburitsa uye kuwanikwa kwezvibereko zvose zvinokosha zvikuru. Asi kwete zvishoma zvakakosha zvikamu zvinotora mitsara nguva. Zvinoratidzwa mumatauriro e-3-NDFL. Pane kudaro, ruzivo urwu runonyanya kukosha kune vanyori vanozopa ruzivo. Asi kunyange vanhuwo zvavo vanofanira kuziva kukosha kwenguva.

Saka, somuenzaniso, 3-NDFL "kusanganiswa" 34. Izvi hazvisi izvo zvakakosha. Nhamba yemitero yemitero yemitero yega yega inoshandiswa maererano nemwedzi wekubika. Zita:

• 1st quarter - 21;
• Q2 - 31;
• Kwemwedzi 9 - 33;
• Kwegore - 34.

Kana pane kugadziridza zvakare kana kuregererwa kwekambani, pakuzivisa kunokosha kuratidza kero ye 50 yekupedzisira nguva yekubika. Uyewo kune zvichemo zvegore rimwechete, shandisai kuenzanisa:

• Kwemwedzi mitatu - 51;
• Kwehafu yegore - 54;
• Kwekupedzisira kwechitatu - 55;
• Kwegore - 56.

Sezvaunogona kuona, hapana chakaoma mune izvi. Chero zvazviri, ikozvino zvakajeka kuti kutsanangurira nguva yauri kuudza sei nyika. Mushure mezvose, hakuna munhu achazvinyatsonzwisisa izvi. Saka, nheyo dzemitero dzinotora basa rinokosha kune vagari nemasangano.

Mitemo yekubhadhara

Uye kusvika papi pazvinofanira kubhadhara mutero wemari? Panofanira kuva nemimwe mitemo pane izvi! Saka ndizvo. Chete kumasangano nevanhu pachavo kune mitemo yakasiyana. Ndezvipi?

• Vagari venguva yakazara nekuda kwekuwana mari yavo vane kodzero yekubhadhara kusvika munaJuly 15 kusanganisira;
• Misangano inobhadharwa pasina mushure memakore 28 emwedzi unotevera nguva yekuzivisa.

Kutaura nezvekubviswa kwemitero, zvinokwanisika kusimudzira kuti iwe une kodzero yekukumbira kudzoka kwe 13% kune zvimwe zvikwereti mumakore matatu kubva pazuva rekutengesa. Chikumbiro chako chichafungidzirwa inenge mwedzi miviri mushure mekukumbira kumatare emitero, uye kubhadhara zvikwereti zvichaitwa kubhuku rinoratidzwa muchikumbiro, mushure mokunge imwe mwedzi 1.5-2. Nguva chaiyo iwe uchaziviswa paunenge uchitsvaka kubviswa.

Iye zvino tinoziva zvinhu zvose pamusoro pemutero wega wega wekubhadhara: nguva yemitero, nheyo dzeizvi, ukuru, urongwa hwekubhadhara uye kugamuchira kubhadhara. Mumwe nomumwe muteresi anofanira kunge achiziva ruzivo urwu. Kazhinji, kubva pamapepa tsvuku tsvuku yakabatana nemutero wemari, vanhu vese vashandi vanoshandira zviri pamutemo vanobudiswa. Izvo zvose basa rekupa (kubhadhara mari) rinosara nemushandi. Asi vashandi vezvemabhizimisi vanofanirwa kunyorera purofiti yavo pachavo.