Procedure and mashoko yepa motokari mutero kubudikidza nomutemo masangano

Tax - a fanira refundable muripo, izvo compulsorily kuzviuru ne vehurumende panguva dzakasiyana-siyana mumatunhu kumakambani uye vanhu kuti nerubatsiro mari nebasa ehurumende. kukundikana kwake kubhadhara imhosva, uye saka taxpayer, kuitira kudzivisa kutanga basa zviri pamutemo, vanofanira kuziva zvose zvayo wazvipira mumunda mitero uye kutevedza zvikuru navo.

Mumwe vehurumende mhosva iri Russian Federation ari motokari mutero, inova huru kunobva ehurumende kwemari, hwaro mari yokugadzirisa uye kuvakwa migwagwa kunyanya. Uye sezvo zvinenge hapana sangano nhasi havagoni kuita pasina kushandisa motokari, ndokwokukurumidzira zvikuru kuwana mubvunzo chii nzira uye ari kupedza kwokuripirwa motokari mutero masangano.

Pfungwa motokari mutero

Mune Russian Federation, dzinongoitika uye zviri pamutemo vanhu vari pasi mhando dzakasiyana kwemitero uye hurumende mhosva, rimwe riri motokari mutero (TN). Izvi mhando wehurumende kubhadhara zvakatangwa Tax Code of Russian Federation uye nemirau yacho vepurovhinzi pakati vanotongwa Russian Federation. TN chinhu remunharaunda muripo uye, naizvozvo, vachava kunyorerwa kuti remunharaunda bhajeti.

Mumwe zvenharaunda sangano zviremera vane kodzero yokugadza pachavo prices zvavo vanhu uye masangano, muitiro uye kupedza kwokuripirwa motokari mutero masangano, asi mumamiriro inobvumirwa nomutemo batana. Uyewo, nharaunda vane kodzero kupa pundutso kwakadai muunganidzwa.

mitero TN

Mitero mune chokufambisa, maererano Article 357 iri Tax Code, akaziva masangano, izvo vakanyorwa motokari iri pasi pakati paruzhinji kuunganidzwa mhando iyi.

Ko mitero:

• musangano 22 yeOlympic uye Paralympic Winter Games muna Sochi, yokutengesa vadyidzani of Olympic International Committee pamusoro chokufambisa, iro chete kushandiswa sangano dzemitambo uye umboo kuti kukura muguta gomo dzisina;
• FIFA yaro subsidiaries, izvo raanotaura Federal Mutemo "On kugadzirira uye mufambiro yeRussian Federation munyika ushasha kuti nhabvu FIFA 2018, FIFA Confederations Cup 2017 uye yakabvumira kugadziriswa kwemutemo wekuita kuti Zvimwe Mitemo iri Russian Federation";
• National Football Songaniro, confederations, "Russia 2018" - The pakuronga Committee yayo subsidiaries, FIFA mediainformatory, bhizimisi FIFA zvinhu uye mabasa raanotaura Federal Mutemo "On kugadzirira uye vakabata muchiRussia munyika Cup FIFA 2018, FIFA Confederations Cup -2017 uye yakabvumira kugadziriswa kwemutemo wekuita mamwe mitemo Russian Federation "pazvinhu zvekufambisa, iro rinoshandiswa chete nokuda Implementation zvinhu pasi mutemo uyu.

Features motokari mutero kuti masangano

Pahwaro mitemo Russian, zvinganzi akagumisa kuti pane zvakafanana zvechadenga chokufambisa mutero vanhu uye mumatare masangano, uyewo zvimwe zviri kuripwa vachibhadharisa pakuchinja masangano. Panyaya iyi, iyo Tax Code rinoreva repamutemo sesangano, uye IP, maererano Code, mutero nezvifambiso motokari kubhadhara uyewo mumuviri vanhu.

Saka, chinangwa mitero, mitero uye nechepasi ndezvemamiriro mitero zvose. Asi nguva, makomborero, nzira nokuda kukarukureta uye muripo, somunhu mutemo, havana kufanana vanhu uye masangano.

chinhu mutero

The chinhu mitero TN - cars, Scooters, midhudhudhu, mabhazi uye vamwe kuzvidzora kwemotokari uye zvigadziriswe pamakwara kana mumhepo michina Cranes, helicopters, ndege, yacht, injini magwa, sailboats, magwa, snowmobiles, ATV, snowmobiles, ndege skis, zvikepe uye dzimwe mhepo, nyika uye mvura michina kuti vakanyoreswa munzira waakaudzwa nemutemo.

The chinhu mitero hazvisi:

• chovha magwa uye injini magwa, injini simba - asingasviki 5 horsepower;
• motokari, zvikuru vakagadzirira vakaremara, uye mota inokwana asingasviki 100 horsepower, vakawana kuburikidza evanhu yokudzivirirwa nemutemo;
• zvikepe hove nemidziyo gungwa;
• dare kusimuka International Register rwengarava;
• uye Mobile pemvura kuchera zviyero (midziyo);
• helicopters uye ndege zvokurapa uye utano mabasa;
• motokari Kuva yeUnited zvitunha Executive simba, iyo inopa muchiuto kana akafanana kwairi;
• motokari kuti vanodiwa (mu iyi kuhofisi mutero sokuti gwaro kubva kwemitemo zviremera kusimbisa chokwadi ichi).

Kumboita kuchaja masangano motokari mutero uye mumwe Entrepreneurs, chikuru basa riri kuitwa mutakurwi uye mitoro motokari, ukuwo, pamusoro michina inoshandiswa kwemarudzi aya basa. Uyewo mutero haina kubhadharwa ari nematarakita anofamba, nokubatanidza vakohwi uye michini, vakanyorwa mune zvokurima mabhizimisi uye dzaizopiwa gadzira kwavo.

Tax nechigadziko, mutero uye kuudza nguva

Kana rokuti kwokuripirwa motokari mutero kubudikidza nomutemo masangano, kuti nhau nguva uye zvinofanira kukarukureta kwakasiyana avo hwakagadzwa dzinongoitika vanhu, mutero nehwaro muunganidzwa ichi kuroorwa. It Akatsunga panyaya:

• zvekufambisa, ine injini (sezvo injini horsepower);
• zvemuchadenga motokari, iro akagadzawo chebasa ndege injini (sezvo ndege injini vaise kunofambira mberi raanotaura date jira, akaverenga mu makirogiramu simba);
• aqueous kuzvidzora propelled motokari, iri akatsunga kuti zvakakomba tonnage (sezvo zvakakomba vachikwanisa mu remazita matani);
• mune zvimwe zviitiko (sezvo chikwata yokufambisa).

The mutero nguva nokuda kwokuripirwa VT ndomumwe karenda gore. Kana nhau iyoyo, Tax Code (Article 360) anogadza mumwe izwi kuti masangano ari chokufambisa mutero payers: wokutanga, wechipiri newechitatu rweguta. Uye kodzero nyika munharaunda kusimbisa nhau nguva zvachose.

mitero

The coefficients zviri chokufambisa mutero (prices) inofanira kusimbiswa nemirayiro iri Russian Federation nyaya kuenderana injini simba, traction injini ndege chokufambisa kana kwakakomba tonnage pa imwe horsepower, rimwe remazita tani kana mumwe kilogram simba, ukuwo, zvinotevera mari:

1. Passenger motokari (imwe horsepower):

• kusvika 100 litres. a. sanganisira - 2.5 kwiza;.
• 100-150 l. a. sanganisira - 3.5 kwiza;.
• 150-200 l. a. sanganisira - 5 Rbl;.
• 200-250 l. a. sanganisira - 7.5 kwiza;.
• vanopfuura 250 litres. a. - 15 rubles.

2. Scooters uye midhudhudhu (rimwe horsepower):

• kusvika 20 zvapano sanganisira - 1 Rbl;.
• 20-35 l. a. sanganisira - 2 Rbl;.
• anopfuura 35 litres. a. - 5 rubles.

3. Bus (imwe horsepower):

• 200 litres. a. sanganisira - 5 Rbl;.
• anopfuura 200 litres. a. - 10 rubles.

4. mitoro motokari (imwe horsepower):

• kusvika 100 litres. a. sanganisira - 2.5 kwiza;.
• 100-150 l. a. sanganisira - 4 rubles;.
• 150-200 l. a. sanganisira - 5 Rbl;.
• 200-250 l. a. sanganisira - 6.5 kwiza;.
• vanopfuura 250 litres. a. - 8.5 rubles.

5. Other kuzvidzora kwemotokari, uyewo nzira yacho Crawler kana pneumatic kushanda (imwe horsepower) - 2,5 kuzora.

6. Snowmobiles, snowmobiles (imwe horsepower):

• kusvika 50 litres. a. sanganisira - 2.5 kwiza;.
• anopfuura 50 litres. a. - 5 Rbl;.

7. Motor magwa, injini magwa uye dzimwe mvura nemotokari (imwe fő chete ..):

• kusvika 100 litres. a. sanganisira - 10 kwiza;.
• kupfuura 100 litres. a. - 20 rubles.

8. motor-pangarava, yacht (imwe horsepower):

• kusvika 100 litres. a. sanganisira - 20 kwiza;.
• kupfuura 100 litres. a. - 40 rubles.

9. Jet (imwe chete L ..):

• kusvika 100 litres. a. sanganisira - 25 kwiza;.
• kupfuura 100 litres. a. - 50 rubles.

10. The kuzvidzora propelled midziyo (rimwe remazita matani kwakakomba tonnage) - 20 rubles.

11. Helicopters, ndege (pamwe chete makirogiramu kuti vaise) - 25 rubles.

12. Jets (kubva kilogram traction) - 20 rubles.

13. Other mhepo kana mvura michina kuti havana Motors (imwe neimwe chokufambisa chikwata) - 200 rubles.

Transport mutero zvikamu (zvazvingava kwayo) zvingaderedzwa kana zvawanda asi hapana kupfuura 10 nguva panyaya apa prices. Kwakaderedza prices rirege ramakanzi muna Tax Code kuti mutakurwi motokari inokwana kusvika 150 litres. a. sanganisira.

VT saizi yakatarwa kwakavakirwa mararamiro imwe nharaunda uye nhevedzano zvimwewo. Vose rate of chokufambisa mutero muMoscow Somuenzaniso, yekudyidzana kupfuura raanotaura murayiro. Kana nyaya haisi kunorondedzerwa pachavo prices dzavo pamusoro muunganidzwa ichi, kwaita pachirehwa avo vakanyorwa muna Tax Code.

In pave nechikamu COMMODITY akabvumira Kusiyanisa dzavo vaviri zvichienderana motokari muchikwata, uyewo kufungisisa makore apfuura kubva pakabudiswa muchina.

Mitemo pakuverenga uwandu mutero

Charge senga mutero masangano kwaitika maererano Tax Code (Article 362). Kubva musi bhuku iyi, mabhizimisi vanotarisira TN pachako, kusiyana mitero vanhu.

Kukarukureta pakufamba mutero kubudikidza nomutemo masangano kukaitwa motokari imwe neimwe yoga vachiwedzera mutero unodiwa uye mutero chawo. Kubva ichi mugumisiro akanga subtracted sangano kukura mberi kubhadhara akaita ambotaurwa.

calculus aya akaita rurefu coefficient pamusoro:

• mutakurwi motokari, avhareji yemari mamiriyoni 3-5 rubles, uye 2-3 gore (coefficient 1,1) makore kubva vasunungurwe .;
• mutakurwi motokari, avhareji yemari mamiriyoni 3-5 rubles, uye 1-2 gore (coefficient 1,3) makore kubva vasunungurwe .;
• mutakurwi motokari, avhareji yemari mamiriyoni 3-5 rubles, uye gore kwavo kusunungurwa rakanga isingasviki gore (coefficient 1.5) .;
• motokari, avhareji yemari iri kubva 5 kusvika mamiriyoni 10 rubles, uye zvakatora asingasviki 5 makore (chinhu 2) pamwe gore resununguro .;
• motokari, avhareji yemari iri kubva 5 kusvika mamiriyoni 10 rubles, uye gore resununguro ndiwo makore asingasviki 10 (chinhu 3) .;
• motokari, avhareji yemari kubva pamamiriyoni 15. rubles, uye gore kwavo kusunungurwa waiva nemakore asingasviki 20 (chinhu 3).

Avhareji Mari motokari rinowanikwa neHurumende. Mazita motokari dzakadaro dzinobudiswa pagore kwete paya pane 1 March panguva Yepamutemo portal wenyika yeUnited Executive muviri kuti anoita mabasa ari kukura wehurumende nemaitiro uye zviri pamutemo murau munharaunda wezvokutengeserana.

Zvinofanira pakuverenga mberi kubhadhara

Kana nharaunda kwakapa mukana mberi kubhadhara iri hurumende kubhadhara nokuda chokufambisa, mitero anotarisira chero sangano panopera nomumwe kushuma nguva pamwero wenyika 1/4 kuburikidza vachiwedzera kuti runoenzanirana mutero nechigadziko uye mutero rates, kwakapiwa zvizhinji chinhu, kana zvichidikanwa.

Mumamiriro ezvinhu umo motokari rakanyoreswa kana kubviswa kubva mazita mumwe mutero kana rokuzvidavirira nguva, dzemaitirwe pakati TN uye mberi kubhadhara vakaitwa maonero coefficient, iro rinorondedzerwa so nhamba yose mwedzi, panguva iyo motokari iri mubvunzo rakanyoreswa kuti taxpayer, vakasvika mwedzi, nhengo mutero (nhau) kumwedzi. Mumwedzi uyu, umo motokari vakanyorwa, uye mumwe umo akanga abviswa mazita, sokugamuchira mwedzi zvizere.

Vanotongwa zviremera Russian mugogona avo Mapato ose zvinozivikanwa nokubhadhara mitero, uyo achava nemukana Havatarisiri uye hazvitsivi kukwira-mberi kubhadhara runoonekwa mamiriro muunganidzwa.

Payment mazwi

Kubhadhara mutero kuenda bhajeti panzvimbo motokari kuti nzvimbo. Procedure and mashoko yepa motokari mutero kubudikidza nomutemo masangano akasiyana mitemo akaisa pasi dzinongoitika vanhu.

Masangano vanofanira kubhadhara TN mushure mutero nguva. kureva akaverenga uye rwakabhadharwa kuna bhajeti iri chokufambisa mutero kuti gore. Nguva dzingasiyana zvichienderana nemitemo kunyika nyaya, asi hazvigoni yakaiswa nguva vasati yakapiwa bumbiro kuti pakunamata.

Somuenzaniso, muna Krasnodar nharaunda musangano anofanira kuripa mutero hapana paya pane March 1, kuti zvinofanira kuzadziswa muzana mutero nguva. Uye advanced kubhadhara - kwete pava paya 5th romwedzi wechipiri akatevera nhau nguva. The Ryazan nharaunda mutero zvinofanira kuripirwa pamberi February 1 gore rakatevera yomutero nguva apedza. Zvino advanced kubhadhara - kusvikira pazuva rokupedzisira romwedzi, ukuwo, vachitevera rapfuura nhau nguva.

The Regional Mitemo kungadiwa, uye nzira iyo inofanira kubhadharwa senga mutero. Muenzaniso - Sverdlovsk nharaunda, apo masangano TH anofanira kuedza bhajeti chete isiri mari chimiro, kunze muzviitiko zvaitaurwa mitemo Russian mitero uye mari.

Vachabatsirwa makambani akasiyawo mune mutemo munharaunda. Saka, muna Krasnodar nharaunda iri asingachaiti zvachose VT vagari chinokosha zvoupfumi vematunhu, uyo wakadzikwa munharaunda nharaunda iyi. Kuti izvi zviitike, repamutemo anofanira kuzviisa pasi mutero chibvumirano, mushoma kubva mazita vanorumwe pamutemo masangano uye kutama kadhi. Uyewo munzvimbo iyi vanobatsirwa muri shamwari romoto unodzivirira, neruzhinji rwevanhu Implementation zvinhu mumunda moto kuchengeteka uye chokupika kununurwa kwacho. The hwaro izvi emakambani makomborero anopiwa mune wakakodzera basa bumbiro iri sangano uye TCP.

Kana asiri kwokuripirwa motokari mutero kuna runoenzanirana bhajeti panguva yamunenge nguva sangano pasi kuita nezvaro mutero Code. Article 199 yemutemo weCriminal Code of Russian Federation akaratidza kuti kambani, izvo haana kuzviisa mutero kudzoka nenguva, kana tsanangurai nayo mashoko enhema nechinangwa dzokuaviga data, anofanira kurangwa yakanaka mumamiriro ezvinhu akadaro ari 100-300 zviuru. Rubles, munharaunda basa kusvika 2 years kana kushayiwa rusununguko kusvika 2 years, pamwe yezve kodzero kuita zvimwe zvinhu kusvika 3 years kana pasina izvozvo.

The chete mhosva akenda boka vanhu rangano, kana zvizhinji, dzinosanganisira nokuiswa faindi 200 kusvika 500 zviuru. Rubles, rokumanikidzirwa anosvika 5 years, kana yokusungwa mutirongo kusvikira makore 6 pamwe yezve kodzero yokuita mamwe nokuti nguva kusvika 3 years kana pasina izvozvo.

mutero kuzivisa

Nokuti yepa sangano motokari mutero, kuverenga yayo, akazadzwa muripo murayiro. The mutero senga iri akaripa maererano Kuzivisa vakabvuma panzvimbo motokari kuti nzvimbo. Panguva iyo mutero kudzoka nemasangano chinokosha chinofanira kupiwa yakakodzera mutero simba hapana paya pane February 1 yegore, izvo zvinofanira kuzadziswa muzana mutero nguva.

Kana sangano, maererano Art. 83 of Tax Code, kunozivikanwa sechinhu chikuru taxpayer, muripo kuti anofanira kuzviisa pasi mutero simba panzvimbo kunyoresa makurusa mutero payers.

Nokupfupikisa zvose pamusoro, zvinokosha kuziva kuti chitsva motokari mutero mune dzimwe nzvimbo yekudyidzana akawedzera tichienzanisa rapera gore. Naizvozvo nguva kuongorora timeliness mashoko munzvimbo iyi - rinofanirawo zvimiso kwakakodzera uye nenguva kukarukureta uye mitero inorondedzerwa mamiriro muchivigiro.