UST - waa ... xisaabaadka, darsaday, usiin, eedeeyay, dulsaarka iyo xisaabinta UST

canshuurta bulshada Midaysan (UST) - taasi waa hal-abuurka ah oo khatar ah nidaamka canshuuraha. Waxa uu noqon karaa bedel ah ku simaha canshuurta ka hor, kaas oo helay saddex gobolka off-miisaaniyadda lacagaha bulshada. Ka hor inta hordhaca ah ee mushaarka canshuur bulshada midaysan waxaa waajib ku ah si ay u sameeyaan warbixino gaar ah ayaa la siiyey mid kasta oo ka mid ah lacagtaas, iyo sidoo kale in la sameeyo lacagaha waqtigii la eego dhisay by Fund ay khuseyso.

Taariikhda dhacdo of UST

Fikradda ah hordhaca ah ee cashuuraha midaysan bulshada (UST), kuwaas oo dabooli lahaa oo dhan caymiska asalkiisu ka soo jeedo dib sanadkii 1998, markii Service Tax State ayaa soo jeediyay in la abuuro hal saldhig canshuuraha midaysan by wareejinta oo dhan hawlaha xisaabaadka iyo maamulka waaxda hal. Si kastaba ha ahaatee, in sano kuwa, qorshahan ayaa layga tegey diiqid, sidaas darteed waa in la xayiray. 2 sano ka dib waxa uu qaatay qaybta labaad ee Code cashuuraha, iyo sidoo kale sharciga dawlada ku taariikhaysan 05.09.2000 Tan 01.01.2001 kasbatay nidaamka cusub ee xisaabinta iyo bixinta tabarucaadka, si ay lacag dheeraad ah bulshada-miisaaniyadeed ee Ruushka. Cutubka 24 hr. 2 dalalka on hordhaca ah ee cashuurta bulshada midaysan. Tax si Fund Pension ah, iyo sidoo kale canshuurta si Fund caymiska bulshada iyo khasabka Medical Caymiska Funds ayaa xididaysan oo qayb ka ah canshuurta bulshada midaysan, in la abaabulo lacag hirgelinta xuquuqda muwaadiniinta in ay hawlgabka iyo badbaadada bulshada, iyo sidoo kale daryeel caafimaad oo ku habboon. Waxa intaa dheer in la dhigay si gaar ah oo ku darsaday caymiska bulshada khasab shilalka warshadaha iyo cudurada shaqada.

UST: dabeecadda iyo sifooyinka

kala guurka ah si ay dhaqaalaha suuqa furan ee Russia ayaa loo calaamadeeyay by isbeddel lama filaan ah in nidaamka dhaqaale, sida lacagta miisaaniyadda nidaamka miisaaniyadda qaranka noqday riisanayo. Sababo la xiriira hoos u dhaca miisaaniyada, sicir bararka, hoos u dhaca wax soo saarka, koritaanka in kharashka lama filaanka ah iyo xaalado kale oo ka mid ah formation of lacagaha dheeraadka ah ee miisaaniyadda ahaa mid ka mid ah arimaha ugu muhiimsan ee hababka cusboonaysiinta ee howlaha adeegyada bulshada ee hay'adaha. Sida hore loo sheegay, canshuurta bulshada hal la soo bandhigay ka dib markii gelidda uu maanta dhaqan ee qaybta labaad ee Code Tax galay. Guud ahaan, canshuurta midaysan bulshada - canshuurta loogu tala galay si uu u bedelo oo dhan lacagta caymiska ee lacagta kor ku xusan, laakiin aan ku darsaday laga qaato caymiska shilalka iyo cudurrada shaqada, taas oo waa in la siiyaa eegin UST ah.

In 2010, UST ayaa la baajiyay iyo bedelay isaga yimid lacagta, taas oo, si kastaba ha ahaatee, ma aha badan oo kala duwan kuwii ugu dambeeyey. farqi weyn oo u dhexeeya UST iyo caymiska noqday bixinta canshuurta qudheedu ka hor muwaadiniinta ayaa la bixiyaa iyada oo loo marayo xafiiska cashuuraha, laakiin dhalashada ee caymiska bilaabay inuu cashuur lacag extrabudgetary. Intaa waxaa dheer, waxaa jiray qaar ka mid ah isbedel heerarka canshuurta. Si kastaba ha ahaatee, tan iyo 1dii January 2014 jeedinta ahayd in ay ku noqdaan nidaamka jir ah oo UST, kaas oo ku shaqeeya ilaa 2010

shayga ee canshuurta

Waayo, canshuur kooxda koowaad ee walxaha canshuuraha yihiin oo dhan faa'iidooyinka mashaqo, iyo sidoo kale mushahar, gunno iyo dakhliga kale, oo ay ku jiraan bixinta qandaraasyada rayidka ah, xuquuqda iyo heshiisyada ruqsadda, iyo, ugu dambeyntii, lacagta loogu tala galay in la siiyo gargaar dhaqaale. Waxaa xusid mudan xaqiiqda xiiso leh in dhammaan dakhliga kor ku xusan laga yaabaa in aanay qasab ku ah canshuur haddii ay soo shubayaa faa'iidada in la haray on account ururka.

Waayo, ganacsatada alaabta canshuur jira oo dhan faa'iidada ay helaan ka ganacsiga / hawlaha xirfadeed, laakiin laga jaray kharashka la xiriira ay ka fiirsato.

Ugu dambeyntii waxay sheegeen in waxyaalaha canshuurta kuma jiraan noocyo kala duwan oo ka mid ah faa'iidooyinka, mawduuca oo - guurka ah ee xuquuqda hantida ama kala iibsiga ee isticmaalka ku meel gaar ah ee guriga. Tusaale ahaan, heshiisyada sida laga yaabaa in ay heshiis "iibsiga iyo iibinta" iyo heshiiska heshiiska.

salka canshuurta ee canshuurta bulshada midaysan

Iyada oo ku saleysan set ee waxyaalaha sharciga canshuuraha, foomam iyo saldhigga canshuurta. Loo-shaqeeyayaasha, waxaa go'aan ka gaarto:

• dhammaan noocyada kala duwan ee abaalmarinta iyo lacagta la sameeyay ee waafaqsan sharciga shaqada;
• bixinta heshiisyada sokeeye;
• dakhliga ka soo heshiisyada copyright iyo liisan;
• lacagaha kala duwan ee bixinta kaalmo dhaqaale iyo lacagaha kale kooxo.

Marka go'aan laga saldhigga canshuurta, tiriyaa dakhliga in bartey waa u helaan shaqaalaha loo shaqeeyayaasha ay lacag caddaan ah ama nooc, iyo sidoo kale ku hoos gambanaya arimo ah ee bulshada, qalab iyo faa'iidooyinka kale, saafiga ah ee dakhliga ma hoos gasho canshuurta, taas oo laga wada hadli doonaa ka dib. Marka amraya canshuur UST, loo shaqeeyaha waxaa looga baahan yahay si loo ogaado saldhigga canshuurta shaqaalaha kasta si gooni gooni ah oo dhan muddo canshuurta ah. saldhiga canshuurta ee ganacsiga - waa lacag guud ee dakhliga waa qasab ku ah canshuur, iyo la helay iyaga by muddo canshuurta laga reebo waxyaabaha taas oo aan la xiriira ay ka saarista. Shaqaalaha heshay dakhli nooc (alaabta iyo adeegyada) waa in la tixgeliyaa sida qeyb ka mid ah dakhliga la canshuuri karo oo ku saleysan qiimaha / kharashka in lagu qeexay Art. 40 ee xeerka cashuuraha, laga bilaabo heerka suuqa iyo qiimaha.

Lacagta kuma jiraan saldhigga canshuurta

Kuwaas waxaa ka mid ah kuwan soo socda:

• faa'iidooyinka gobolka;
• oo magdhow ah,
• kharashka safarka,
• magdhow waxyeello ku yahay caafimaadka,
• magdhow loo isticmaalo oo ka mid ah hantidooda gaarka ah ee shaqaalaha;
• cayn kasta oo magdhow in ciyaartoyda;
• noocyada kale ee magdhow;
• bixinta cunto bilaash ah;
• daqliga by xubnaha dhaqaalaha soo ridayeen ah,
• celinta horumarinta xirfadeed ee shaqaalaha;
• tabarucaadka caymiska / khasab ah iskaa wax u qabso ah oo ka shaqeeya;
• wax bixinta inay shaqaalaha dawladda;
• lacag hal-mar ah waxyaabaha;
• bixinta lacag la'aan ah guryaha,
• xubnaha dakhliga ee beelaha qabaa'ilka ee dadka yar ee Waqooyiga;
• lacagaha kale, Art aasaasay. 237 ee xeerka cashuuraha.

bixiyayaal

Bixiyayaal UST la mid ah sida kuwa bixiyaan lacag bulshada u shaqeyn doonaa. Isagoo ka hadlayay u qalantid, hadda waxaa jira oo kaliya laba kooxood oo canshuur, halkaas oo marka hore ay yihiin shaqaalaha, ururada, ganacsatada iyo hay'adaha shirkadaha in ay leeyihiin awood sharci, iyo labaad - muwaadiniinta iskood u shaqaysta (qareenada, amarfuliyeyaasha, beelaha qabaa'ilka ku hawlan dhowr qof oo ka mid ah Waqooyiga ee beeraha dhaqanka iyo kuwo kale).

Haddii canshuur ka tirsan labada qaybood, waxay bixiyaan canshuur on laba salaysan. Tusaale ahaan, ganacsadaha shaqsi ahaan, kuwaas oo isticmaala kiraystay shaqada, waa inay bixiyaan UST dakhliga ganacsi, iyo sidoo kale lacagta Boondhiga in shaqaalaha ay heshay. Amarfuliyeyaasha, Baarayaal iyo ilaalada ammaanka, kuwaas oo ku hawlan yihiin ku dhaqanka gaarka loo leeyahay, ma waxay ka tirsan yihiin class hal canshuur sabab ah in ay mar hore ka mid ahaa in kooxda "ganacsatada shaqsi", kaas oo ku qoran para. 2, Art. 11 ee xeerka cashuuraha.

Heerka UST ee 2013 iyo 2014

In Russia, waxaa jira koror tartiib ah in culayska cashuuraha, taas oo ay sababtay "gabowga ee Qaranka", oo dhibic ka dib in tirada muwaadiniinta awood lixaad qaba iyo shaqada. Dabcan, jiilka ka weyn tahay in loola dhaqmo oo si joogto ah u bixiso lacagta hawlgabka dadkan. Haddaba lacagta ugu yar bixisay ganacsatada iyo kuwa kale ee shakhsiga ah muwaadiniinta iskood u shaqaysta. Waxay bixiyaan qaddar go'an, taas oo sicad ka hooseeya shaqaalaha "celcelis" shaqeeya qof kale. Sida danta on caymiska ee (UST), ka dibna sanadka 2013 ay lacag dhan 30% mushaarka. Waxa intaa dheer in in tan iyo 2012 noqdey heerka ka badan 10% mushaaraadka ka badan 512.000 rubles, 568.000 - in 2013 waxaana la filayaa inuu mushahar ka badan 624 kun oo 2014 UST ee 2014 expectedly kacay inuu 34% . Maaddaama ay kor u kaceen fiiqan in dulsaarka ee 2010, kaas oo kordhay 8% (26% ilaa 34%), ganacsatada ugu yar ayaa ka baxeen "galeen hoosku", sida ay awoodi waayeen in ay u guuraan sida culays weyn ku ganacsigooda.

Sida loo xisaabiyo UST?

Xisaabinta UST ee 2014 iyadoo la isticmaalayo geynta soo socda:

1. Marka hore, waa in aad go'aan ka saldhigga canshuurta, taas oo wadarta dakhliga shakhsiga. Waxaa laga heli karaa isaga by sida mushaharka (ie hoos heshiiska shaqada), ama ku hoos gambanaya arimo ah ee lacagaha kale ee aad u fiican hoos heshiisyada sharciga madaniga ah: mushaharka qoraaga, abaalmarin shaqada iyo wixii la mid ah. Plus, mushaarka fal canshuurta bulshada midaysan oo ururada iyo ganacsatada shaqsi isticmaala shaqada kiraystay.

2. Tallaabada xigta waa go'aaminta heerka canshuurta. Waxay leedahay miisaan regressive, taas oo dulsaarka hoose waxaa la qabtaa inta ka sareeya. Waayo, bulk of canshuur boqolkiiba guud ee 30% (dakhliga 1 ilaa 624 000 rubles): jarin UST in Sanduuqa Pension of Russia - 22%, Sanduuqa caymiska caafimaad ee qasabka ah - 5,1%, Sanduuqa caymiska bulshada - 2.9%. In ka badan xadka ugu badan (624 000) waxay qaban doonaan 10%.

3. Bal isu barbardhig mushaharkaaga kooxda la doonayo (<624,000 <) oo kaliya u tarmin aad qadar boqolkiiba gaar ah. Taasi oo dhan, aad xisaabinta gaarka ah ee UST badan.

muddooyinka maaliyadeedka

muddo canshuurta waa hal sano. Sayidka kooxda ugu horeeyay, waxaa jira waqti canshuur (quarter, 6 iyo 9 bilood). Waayo, kooxda labaad jirin waqti sida. Marka ay dhamaato muddada canshuurta, canshuur u baahan tahay in ay soo gudbiyaan canshuur celinta ah.

taararka caadiga ah ku amraya UST

UST. Dhajinta on uu culays

laga dhaafo cashuurta

Sida uu qabo sharciga canshuurta Ruush, waxaa lagu ogaaday in canshuur laga dhaafay (si aad u joojiso ESN ee 2010), waxa soo socda ururrada iyo shakhsiyaadka:

1. Ururada isbiirsaday UST ma jaro xaddiga lacagaha iyo abaalgud kale in inta lagu jiro xilliga canshuurta kama badna 100 kun rubles qof kasta dabiiciga ah waa kuwa aan naafada, II ama koox III.
   
   
2. Mabda 'Previous khusaysaa qaybaha soo socda ee canshuur:
   • Waayo, ururada guud ee dadka naafada ah (TELO). In this category ka mid ah canshuurta aan la qabtay haddii ay ka qaybgalayaashu waxay ahaayeen ugu yaraan 80% ka mid ah dadka naafada ah iyo sharci wakiiladooda. waxa ka codsan in xafiisyo goboleed ay.
   • Waayo, goobaha meesha idman caasimada sameeyey kayd (GAA), taas oo ah tirada celcelis ahaan [naafada ah] waa in aan ka yareyn 50%. Plus, saamiga mushaarka ay tahay in la heer aan ka yarayn 25%.
   • Hay'adaha ayaa la abuuray si loo gaaro ujeeddooyinka bulshada, ka mid ah taas oo lagu caawiyo dadka naafada ah, carruurta naafada ah iyo waalidiintooda. Waa in la ogaadaa in milkiilayaasha guriga waqti isku mid ah waa in ay ahaataa oo keliya RDN ah.
     
     
3. ganacsiga iyo kuwii sharciga yiqiin Qofka isagoo xaaladda naafada I, II ama koox III. Dakhliga ka ganacsiga / hawlaha xirfadeed waa in sidoo kale aanay ka badan 100 kun oo rubles inta lagu jiro xilliga canshuurta.

Haddaba UST low-dan (caymiska) sidoo kale goob joog. . Tusaale ahaan, sannadkii 2013 g heerka ahaaneed ahaa 20% - FIU FSS - 0%, HIF - 0%.

DULUCDA soo laabtay UST

Waayo, kuwo badan, macluumaad ku saabsan soo laabashada uma muuqato la yaab leh, sababtoo ah UST - waa qayb muhiim ah oo ka mid ah nidaamka canshuuraha ee 2000 ka. Khubarada badankoodu waxay tixraacaan xaqiiqda ah in sababta ugu weyn ee uu ku soo laabto UST ahaa xaqiiqada ah in bedel lagu darsaday caymiska UST, iskeelka of taas oo uu bedelay ay guushu ku dheeraad ah regressive iyo in la kordhiyo heerka tabaruca khasab ka 26% in ay 34% ka mid ah mushaharka (fund mushaharka) lama siineyo dheelitirka ee nidaamka hawlgabka, laakiin kaliya keentay in la kordhiyo culayska cashuuraha iyo dhibaatooyin maamul kala duwan. Laga soo bilaabo tan waxaannu ku tirinnaa soo gabagabeeyey karaa in si UST ku soo laabto ay u badan tahay in la wanaagsan helay by ganacsiga (gaar ahaan yar), iyo nidaamka haboon labada gobol iyo ganacsiga. In 2010-13. dhammaan ganacsatada lagu qasbay inay codsato in saddexda (!) ee jirka, taas oo iyana kor u qaaday qiimaha ay ku qaban karaan xisaabaadka.

dalka ayaa sidoo kale ma aha waxtar u leh ka mid ah shaqaalaha dawladda gobolka ballaadhisay, taas oo ay adag tahay in la xakameeyo hawlaha dhaqaale ee ganacsatada. Intaa waxaa dheer, waxaan hore u soo sheegnay, iyo in ay sabab u tahay kor u kaca fiiqan ee heerarka shirkadaha yaryar badan qaatay "hooska". Sidaas halka saadaaliyay isbedel kaliya mid fiican. Dhinaca kale, 2014 heerka sotsplatezhey kordhay sababtoo ah ESN hadda waa 34% (caadiga ah) iyo 26% (nimco) oo aan ahayn ganacsi badan ka farxin.

gunaanad

Waxaa la waqti dheer ah nidaamka canshuuraha UST waxa uu noqday yaqaan iyo la fahmi karo in canshuur dhan. Dhinaca kale, waxa xusid mudan in qodobo ka mid ah xeerka cashuuraha u baahan beddelka dheeraad ah iyo inay caddeyso mawqifkeeda. Ka noqoshada ESN ma saameeyeen aad u xun oo ku saabsan nidaamka canshuuraha, laakiin fulinta iyo ku dhaqanka ee caymiska keenin wax horumar ah, xoojinta culayska cashuuraha ee. heerka Maanta ESN matalaan 34% iyo 26% ee bixiyayaal badan oo ka-faa'iideystayaal ah, siday u kala horreeyaan, taas oo aan aad daacad u ah ganacsatada. Si kastaba ha ahaatee, waa in la ogaadaa in UST ah - hab wanaagsan in caymiska, oo sii hagaajin karo xaaladda cashuurta ee dalka.