Kev them se rov qab. Qauv sau thiab hnub kawg rau kev ua daim ntawv tshaj tawm

2024 Tus sau: Howard Calhoun | [email protected]. Kawg hloov kho: 2023-12-17 10:28

Nyob hauv tebchaws Russia, cov tsheb uas nruab nrog lub cav raug them se. Qhov siab dua lub zog ntawm lub tsheb (TC), koj yuav tsum them nyiaj ntau dua. Yog xav paub ntxiv txog yuav ua li cas xam thiab sau cov lus tshaj tawm, nyeem rau.

leej twg yuav tsum xa cov ntaub ntawv

Daim ntawv tshaj tawm thauj yog siv los qhia txog tus nqi se rau txhua hom tsheb. Cov neeg them tus nqi yog cov koom haum raug cai uas lub tsheb tau sau npe (Tshooj 357 ntawm Txoj Cai Se Se ntawm Lavxias Federation). Yog tias lub tuam txhab tsis muaj tsheb, ces tsis xa daim ntawv tshaj tawm.

Thaum twg thiab qhov twg xa cov ntaub ntawv

Lub xeev kev sau npe ntawm lub tsheb yog nqa tawm ntawm qhov chaw ntawm lub tuam txhab lossis nws qhov chaw sib cais. Daim ntawv them se thauj mus los yuav tsum xa mus rau qhov kev tshuaj ntsuam xyuas. Ntawm no lawv muab lub chaw kuaj xyuas. Yog tias lub koom haum raug cais raws li cov neeg them se loj, cov ntawv ceeb toom yuav tsum raug xa mus rau ntawm qhov chaw sau npe. Lub sijhawm kawg ntawm kev ua ntawv tshaj tawm yog tswj hwm los ntawm Tax Code ntawm Lavxias Federation. Raws li Art. 363, qhia hauv qab noxa tsis pub dhau Lub Ob Hlis 1 tom qab xyoo tshaj tawm. Kev xa tawm lig ntawm kev tshaj tawm yog qhov ua txhaum cai uas raug nplua ntawm 5% ntawm tus nqi se, tab sis tsawg kawg yog 1000 rubles. (Art. 119). Yog tias lub koom haum tau them ib feem ntawm tus nqi, ces qhov kev nplua raug xam los ntawm qhov sib txawv ntawm cov nyiaj. Yog tias daim ntawv tshaj tawm xa tuaj lig, tus neeg soj ntsuam tuaj yeem them tus nqi nplua ntawm 300-5000 rubles. Yog li ntawd, nws tsim nyog paub ua ntej hnub kawg ntawm kev ua ntawv tshaj tawm.

Cov ntaub ntawv sau

Kev xa se rov qab suav nrog:

• nplooj ntawv;
• section I - "Tus nqi them se";
• section II - "Xa nqi rau txhua lub tsheb".

Hauv header ntawm txhua daim ntawv, koj yuav tsum qhia TIN thiab KPP ntawm kev lag luam, kev faib. Cov ntaub ntawv no muaj nyob rau hauv daim ntawv pov thawj ntawm kev sau npe ntawm Tsoom Fwv Teb Chaws Se Kev Pabcuam ntawm Russia. Cia cov dashes hauv ob lub hlwb kawg.

Section I

Yog lub koom haum xa daim ntawv tshaj tawm se thauj thawj zaug, ces "0" yuav tsum tau qhia hauv kab "Txhim kho tus lej". Yog hais tias cov ntaub ntawv tau teev tseg, ces nyob rau hauv daim teb no koj yuav tsum tau muab tso rau hauv lub serial tooj ntawm qhov kev hloov.

Nyob rau hauv "Lub Sijhawm Ua Se", sau tus lej "34" yog tias xa daim ntawv tshaj tawm txhua xyoo, lossis "50" yog tias lub koomhaum yuav raug rho tawm lossis rov tsim dua.

Cov kab "Xa mus rau qhov kev tshuaj ntsuam" qhia cov cai ntawm cov cai se. Nws tuaj yeem pom ntawm daim ntawv pov thawj sau npe.

Ntxiv ntxivthauj se tshaj tawm nyob ntawm qhov chaw sau npe ntawm lub tsheb. Yog tias lub tsheb tau sau npe ntawm nws qhov chaw, tus lej "260" yuav tsum tau qhia hauv kab ntawm tib lub npe. Yog hais tias lub koom haum yog tus them se loj, ces yuav tsum tau muab "213" code.

Enterprise data

Lub npe ntawm lub koom haum nyob rau hauv qhov chaw sib raug yog qhia nyob rau hauv tag nrho, nrog rau cov ntaub ntawv transcripts, raws li nws tshwm nyob rau hauv cov ntaub ntawv constituent. Yog hais tias muaj lub npe txawv teb chaws, nws yuav tsum tau muab tso tawm. OKVED code tuaj yeem pom nyob rau hauv cov ntawv rho tawm los ntawm Lub Xeev Kev Sau Npe ntawm Cov Neeg Raug Cai. Cov nqe lus "Daim ntawv ntawm reorganization" yog sau nyob rau hauv yog hais tias daim ntawv qhia raug xa mus rau lub liquidated lub koom haum. Daim teb "TIN / KPP" tau faib tshwj xeeb rau cov koom haum ua tiav. Daim ntawv tshaj tawm yuav tsum suav nrog tus lej xov tooj ntawm lub tuam txhab tus neeg sawv cev. Cov kab "Nyob rau nplooj ntawv" yog sau nyob rau hauv kawg. Nws qhia tus lej ntawm daim ntawv tshaj tawm.

Section 2

Cov txheej txheem tom ntej (sau hauv daim ntawv tshaj tawm se thauj) yog xam tus nqi ntawm txhua yam khoom. Yog tias lub tuam txhab hloov qhov chaw sau npe ntawm lub tsheb nyob rau hauv nruab nrab ntawm lub xyoo, cov lus tshaj tawm yuav tsum raug xa mus rau qhov kev tshuaj xyuas ntawm qhov chaw nyob tshiab, tab sis koj yuav tsum tau sau ob daim ntawv tshaj tawm nrog cov OKTMO sib txawv (tus naj npawb tshuaj xyuas).

Kab 020 "OKTMO": yog tias lub tsheb tau sau npe ntawm qhov chaw ntawm kev faib tawm, ces yuav tsum tau sau npe thaj chaw ntawm ceg ntawm no. Cov ntaub ntawv tuaj yeem pom hauv All-Lavxias classifier. Yog tias tus lej muaj tsawg dua 11 tus cim, ces cov hlwb ntawm sab xis yuav tsum nyob twj ywm.

Daim ntawv them se tsheb muaj cov ncauj lus kom ntxawsxov xwm tsheb.

Kab 030 "Txoj kev thauj mus los" - ntawm no yog lub tsheb code los ntawm Daim Ntawv Ntxiv 5 mus rau "Txoj Cai Sau Cov Ntawv Qhia" yog qhia. Hauv kab 040-060, lawv kos npe: 17 tus lej ntawm lub tsheb, uas tau qhia hauv daim ntawv pov thawj ntawm lub xeev, tus lej cim ntawm lub nkoj lossis dav hlau. Tom ntej no, lub npe (050) thiab daim ntawv sau npe (060) yog sau.

Cov se thauj, cov txheej txheem rau kev sau cov lus tshaj tawm uas tam sim no tau txiav txim siab, raug them rau ntawm qee yam se hauv paus. Nws yog qhia nyob rau hauv kab 070-080. Yog tias cov se raug xam raws li qhov ntim ntawm horsepower, ces tus lej "251" tau muab tso rau hauv daim ntawv tshaj tawm. Yog tias tus nqi ntawm tus nqi nyob ntawm qhov ntau, ces tus lej "796" yog qhia rau hauv daim ntawv. Txoj cai "999" txhais tau hais tias lub hauv paus tau txiav txim siab hauv kilograms ntawm quab yuam, thiab "181" - tag nrho sau npe tons.

Txoj cai lij choj "Rau se thauj" muab cov tsheb uas muaj kev nplij siab ntxiv hauv kev tshaj tawm yuav tsum qhia cov chav kawm ib puag ncig (p. 090). Hauv qhov no, tus nqi sib txawv siv rau nws.

Daim ntawv them se thauj thauj muaj cov ntaub ntawv ntawm cov xyoo ntawm kev siv tsheb (kab 100). Yog tias qhov sib txawv ntawm qhov sib txawv thiab qhov sib npaug tau teeb tsa rau lub tsheb tib lub sijhawm, cov kab no yuav tsum tau sau rau hauv. Yog hais tias cov se raug xam tsuas yog raws li cov coefficients, ces cov ntaub ntawv ntawm lub xyoo ntawm kev siv lub tsheb tsis tas yuav tsum tau.

Kab 110 qhia txog lub hlis uas lub tsheb tau muaj nyob rau xyoo tam sim no. Qhov ntawd yog, yog tias TC yogmuas thaum lub Kaum Ob Hlis, tsab xov xwm no yuav tsum suav nrog tus lej 1. Lub hlis ntawm kev sau npe thiab deregistration raug txiav txim siab cais. Kab 130 qhia txog kev siv lub tsheb. Nws raug suav los ntawm kev faib cov lej ntawm lub hlis ntawm kev ua tswv cuab los ntawm 12. Daim ntawv tshaj tawm yuav tsum qhia tus lej. Yog tias ntau lub koom haum raug cai muaj lub tsheb ib zaug, kab 120 yuav tsum qhia txog qhov sib koom ntawm tus neeg them se (1/3, 1/4, thiab lwm yam). Tus lej "1" hauv kab lus no txhais tau hais tias lub tsheb tau sau npe rau ib tus tswv. Cia wb mus saib seb yuav ua li cas daim ntawv tshaj tawm se thauj mus los (piv txwv li cov coefficients sib npaug).

Lub Yim Hli 8, lub koom haum tau yuav lub tsheb thauj khoom. Nyob rau hauv lub xyoo tam sim no, tus naj npawb ntawm tag nrho lub hlis ntawm kev siv lub tsheb yog 5. Tus tswv piv yog: 5 / 12=0.416666. Daim ntawv qhia yuav tsum qhia cov duab, coj mus rau hauv tus account lub rounding ntawm 0.4167.

Kab 140 qhia tus nqi se. Yog hais tias tus nqi ntawm lub tsheb yog ntau tshaj 3 lab rubles, ces daim ntawv qhia (p. 150) qhia qhov multiplying factor ("Kp"), uas yog muab rau hauv Art. 362 ntawm Tax Code ntawm Lavxias teb sab Federation. Yog tias nws tsis siv, ces dashes muab tso rau hauv daim ntawv tshaj tawm. Tus nqi them se (p. 160) yog xam raws li cov khoom ntawm cov kab ntawm tsab ntawv ceeb toom:

• tax base (070);
• bets (140);
• shares rau sab xis (120);
• siv tus nqi (130);
• nce qhov xwm txheej (150).

070140120130150=thauj se.

Ib qho piv txwv tshaj tawm yog nthuav tawm hauv qab no.

Ntse

Txoj Cai Nyob rau hauv thaujse” qhia tias tus lej suav raug hloov kho rau cov txiaj ntsig muaj. Cov ntaub ntawv hais txog lawv raug cuam tshuam hauv kev tshaj tawm. Qhov kawg tshwm sim yog qhia nyob rau hauv kab 250. Yog tias cov nyiaj them ua ntej rau cov se thauj thauj tau raug xa mus rau lub xyoo, tag nrho cov nyiaj raug suav nrog suav nrog cov nyiaj no. Tag nrho cov nyiaj ntsuab ntws tau tshwm sim hauv ntu 1 ntawm qhov tshaj tawm.

Cov ntsiab lus tsis muaj tseeb

Xau cov se ntawm lub tsheb kim muaj nws tus kheej nuances. Txij li thaum xyoo 2015, kev nce coefficients tau siv rau cov tsheb zoo li no, thiab kev them se ua ntej rau kev thauj mus los tau raug xam raws li ib txwm muaj. Ntawd yog, los ntawm kev sib npaug ntawm lub cav fais fab, qhia hauv hp. s., ntawm tus nqi thiab ntawm ¼. Tom qab qhia txog cov coefficients, daim ntawv ntawm daim ntawv tau hloov kho.

Cov npe ntawm cov tsheb nplua nuj tau pom zoo los ntawm Ministry of Industry thiab Trade thiab tso tawm rau hauv lub koom haum lub vev xaib. Yog hais tias ib lub tsheb tshwj xeeb tsis nyob rau hauv daim ntawv teev npe, cov se raug xam raws li ib txwm muaj. Yog tias lub tsheb nyob rau hauv daim ntawv teev npe, ces koj yuav tsum xub txiav txim siab ob qhov ntsuas: hnub nyoog thiab tus nqi nruab nrab ntawm lub tsheb. Qhov loj ntawm cov coefficient nyob ntawm lawv.

Lub hnub nyoog ntawm lub tsheb sib raug rau xyoo tsim khoom. Raws li Art. 361 ntawm lub se Code ntawm Lavxias teb sab Federation, tus naj npawb ntawm tag nrho cov xyoo yog txiav txim los ntawm lub ib hlis ntuj 1 ntawm lub xyoo tam sim no. Hauv qhov no, kev suav pib los ntawm lub sijhawm tom qab tso tawm ntawm lub tsheb. Ntawd yog, yog tias tus nqi se tau suav nrog xyoo 2016 rau 2015, tus naj npawb ntawm xyoo raug txiav txim siab txij li 2016-01-01. Nws yog ib qho tseem ceeb heev kom ua raws li cov lus tshaj tawm hauv kab lus no kom raug. Txawm hais tias lub tsheb qub, tab sis nyob rau hauv daim ntawv teev npe, tej zaum yuav tsis muaj coefficient rau nws. Ces thiabcov se yuav tsis nce.

Example

Xaiv lub hnub nyoog ntawm lub tsheb uas tau tsim tawm xyoo 2012 los txiav txim seb tus nqi se them rau xyoo 2015. Lub hauv paus rau kev suav ntawm 01.01.2015 yog ob lub sijhawm: 2013 thiab 2014. Xyoo ntawm qhov teeb meem tsis suav nrog kev suav.

Tus nqi tsheb nruab nrab

Qhov ntsuas no yog xam raws li kev pom zoo los ntawm Ministry of Industry thiab Trade No. 316. Muaj ob lub qauv hauv daim ntawv. Nyob rau hauv ob qho tib si, cov cim qhia zoo ib yam yog siv: tus nqi yuav khoom ntawm lub tsheb thiab tus nqi tam sim no thaum lub sijhawm teeb meem. Kev suav yog cuam tshuam los ntawm tus nqi ntawm cov analogue tshiab ntawm TS, uas siv tau thaum lub sijhawm them nqi.

Thawj cov qauv siv thaum lub chaw tsim khoom tsheb lossis tus neeg sawv cev tso cai muaj nws tus neeg sawv cev hauv thaj chaw ntawm Lavxias Federation. Hauv qhov no, kev suav yog nyob ntawm tus nqi muag khoom. Cov neeg tsim khoom muab cov ntaub ntawv no rau Ministry of Industry thiab Trade, lawv muaj nyob rau ntawm lub vev xaib ntawm Ministry. Tus nqi nruab nrab ntawm lub tsheb yog xam los ntawm kev ntxiv cov nqi muag khoom hauv lub Xya Hli 1 thiab Kaum Ob Hlis 1 ntawm lub sijhawm tshaj tawm. Qhov tshwm sim yog muab faib los ntawm 2.

Tus qauv thib ob yog siv thaum lub chaw tsim khoom thiab nws cov neeg tso cai tsis muaj lawv cov chaw ua haujlwm sawv cev hauv thaj chaw ntawm Lavxias Federation, lossis thaum cov ntaub ntawv ntawm lub tshuab tsis muab rau Ministry of Industry thiab Trade. Hauv qhov no, rau lub hom phiaj ntawm kev suav cov se, cov nqi muag khoom rau cov tsheb tshiab nrog cov yam ntxwv tsim nyog (cov qauv hom thiab xyoo ntawm kev tsim khoom) tau qhia txij lub Kaum Ob Hlis 31 ntawm lub sijhawm tshaj tawm hauv Lavxias lossis txawv teb chaws catalogs (FSUE NAMI, Audatex,KelleyBlue Phau Ntawv, DAT, Mitchel, Canadien Dub Phau Ntawv, Tsav, Schwacke). Tib cov ntaub ntawv yuav tsum tau siv rau cov tsheb laus dua 5 xyoos.

Txhawm rau txiav txim siab tus nqi nruab nrab raws li Lavxias catalogs, nws yog ib qho tsim nyog yuav tsum suav cov nqi siab tshaj plaws thiab qhov tsawg kawg nkaus ntawm lub tsheb rau lub sijhawm tshaj tawm ntawm tus nqi qhia hauv phau ntawv teev npe, thiab tom qab ntawd faib cov txiaj ntsig los ntawm 2.

Tus nqi los ntawm cov ntawv teev npe txawv teb chaws raug suav ua ob theem. Ua ntej, tus nqi ntawm lub tsheb yog txiav txim raws li cov mis siv rau Lavxias teb sab catalogs. Tom qab ntawd cov txiaj ntsig tau raug kho los ntawm ob coefficients: kev hloov pauv ntawm cov nqi mus rau hauv rubles thiab tus nqi pov tseg.

Tus nqi nruab nrab=tus nqi tau txais los ntawm kev siv cov mis rau Lavxias catalogstus nqi hloov pauv + tus nqi rov ua dua tshiab thiab cov luag haujlwm ntshuam

Price conversion factor=(txuas txawv teb chaws ntawm 01.01 lub tsheb xyoo + txawv teb chaws pauv tus nqi ntawm 31.12 tsheb xyoo) / 2

Example

Txiav txim siab tus nqi nruab nrab ntawm lub tsheb raws li tus nqi pom zoo. LLC muaj lub tsheb, uas suav nrog hauv cov npe tsheb nrog tus nqi nruab nrab ntawm 3,000,000 rubles lossis ntau dua. Cov ntaub ntawv ntsig txog muaj nyob rau ntawm lub vev xaib ntawm Ministry of Industry thiab Trade. Tus nqi pom zoo ntawm tus qauv ntawm 01.07 yog 3400 txhiab rubles, thiab ntawm 01.12 - 3380 txhiab rubles.

Tus nqi nruab nrab ntawm ib lub tsheb=[(3, 4 + 3, 38) / 2]=3.39 lab rubles

Tus kheej

Cov pej xeem Lavxias uas muaj tsheb yuav tsum them se tsheb. Cov ntawv tshaj tawm raug xa hauv online. Txhawm rau ua qhov no, koj yuav tsum nkag mus rau hauv (sau TIN thiab lo lus zais) ntawm lub vev xaib ntawm kev pabcuam se. Ces musnyob rau hauv seem "Cov khoom ntawm taxation" thiab sau cov ntaub ntawv hais txog lub tsheb. Yog tias tus neeg siv tsis tuaj yeem nkag mus rau hauv tus account tus kheej ntawm qhov chaw, ces nws yuav tsum tau nkag mus: hu rau lub chaw ua se nrog rau daim ntawv hla tebchaws, code thiab sau npe hauv qhov system.

Tseem muaj xwm txheej thaum lub tsheb muaj npe nyob rau hauv daim ntawv teev cov khoom, tab sis daim ntawv ceeb toom ntawm kev them se tsis tuaj. Nyob rau hauv xws li mob, koj yuav tsum tau xa ib daim ntawv thov nyob rau hauv koj tus kheej account nrog ib tug thov kom xam tus nqi ntawm lub tsheb. Txuas nrog rau tsab ntawv yog luam theej ntawm daim ntawv pov thawj sau npe, npe, daim ntawv cog lus muag.

Los ntawm 2017 raug nplua raug qhia. Nyob rau hauv rooj plaub uas tsis muab cov ntaub ntawv hais txog qhov muaj ntawm lub tsheb, ib tus neeg yuav tsum tau them 20% ntxiv ntawm cov se rau cov peev nyiaj.

Qee cov pej xeem tseem tau txais kev ceeb toom hauv kev xa ntawv. Cov ntaub ntawv xa tawm tsawg kawg 30 hnub ua ntej hnub them nyiaj. Txhua cheeb tsam ntawm Russia muaj nws lub sijhawm kawg, tab sis feem ntau, hnub them nyiaj yuav tsum tsis pub dhau 30.11. Ntawd yog, pej xeem yuav tau them se rau 2014 tom qab 2015-30-11.

Cov ntaub ntawv hais txog qhov muaj nuj nqis tuaj yeem pom nyob rau hauv Data Bank ntawm kev tswj xyuas cov txheej txheem. FSSP tau tsim ib daim ntawv thov tshwj xeeb rau kev sib tham VKontakte thiab Odnoklassniki. Kuj tseem muaj cov ntawv thov smartphone ntawm tib lub npe, los ntawm qhov uas koj tuaj yeem tshawb pom tus nqi ntawm cov se tau los thiab tau txais cov xov xwm tshiab.

Yuav hloov pauv nyiaj li cas

Yog li, tus neeg them se tau txais tsab ntawv ceeb toom hais tias nws yuav tsum them se tsheb. Cov ntsiab lus tau qhia hauv daim ntawv txais nws tus kheej. Yog ibtsis muaj lub siab xav sawv hauv kab ntawm lub txhab nyiaj, koj tuaj yeem them cov nuj nqis ntawm Internet.

Gosuslug website

Tom qab kev tso cai, hauv ntu "Cov ntaub ntawv ntawm cov xwm txheej ntawm kev them se" ntu, koj yuav tsum nyem lub pob "Tau txais kev pabcuam". Tom qab rov ua dua nplooj ntawv, nws yuav tso tawm cov ntaub ntawv hais txog tus nqi ntawm cov nuj nqis thiab cov ntsiab lus them nyiaj. Txhawm rau hloov cov nyiaj, tsuas yog nyem lub pob "Pay". Tom ntej no, qhia cov ntsiab lus ntawm daim npav (tus naj npawb, hnub tas sijhawm, kev ruaj ntseg code). Cov kauj ruam tom ntej yog kom paub meej tias cov nyiaj them poob haujlwm. Txhawm rau ua qhov no, hauv thaj chaw tshwj xeeb koj yuav tsum sau tus password ib zaug uas yuav xa mus rau koj lub xov tooj ntawm tes.

Tau Alfa-Click system

Tom qab kev tso cai ntawm Alfa-Bank lub vev xaib nyob rau hauv daim ntawv tshwj xeeb ntawm ntu "Rau cov peev nyiaj ntawm Lavxias Federation", koj yuav tsum sau tag nrho cov ntsiab lus ntawm kev ceeb toom, xaiv ib daim npav rau debiting nyiaj thiab paub meej tias koj. xav them nuj nqis.

Website nalog.ru

Koj tuaj yeem them cov nuj nqis rau cov peev nyiaj ncaj qha los ntawm lub vev xaib ntawm lub chaw lis haujlwm se. Tom qab tso npe rau hauv lub kaw lus, nyob rau hauv seem "Cov nuj nqis", koj yuav tsum xaiv hom kev sau se "Kev Thauj Mus Los" thiab nyem rau ntawm "Tshaj nuj nqis" khawm. Nyob rau hauv lub qhov rais uas tshwm, sau tus nqi thiab xaiv qhov "Them online" kev xaiv. Nyob rau theem tom ntej, ib daim ntawv teev cov tsev txhab nyiaj uas koj tuaj yeem xa cov nyiaj them poob haujlwm yuav tshwm sim: Sberbank, Koj Lub Txhab Nyiaj Txiag, Center-Invest, MIB, Gazprom, Promsvyaz, Primorye, thiab lwm yam. Koj yuav tsum nyem rau ntawm lub txhab nyiaj icon, nkag mus. rau koj tus kheej tus account. Ntawm no, ib daim ntawv them nqi yuav raug muab tawm nrog txhua tuspaub meej. Tsuas xaiv daim npav uas cov nyiaj yuav raug rho tawm thiab xa cov nyiaj them poob haujlwm. Nws muaj peev xwm them cov nuj nqis los ntawm Qiwi them nyiaj system. Ntawm no, ib yam nkaus, tag nrho cov ntsiab lus yuav raug hloov pauv tau. Tus neeg siv tsuas yog yuav tsum tau lees paub qhov kev them nyiaj ua ntej. Tus nqi ntawm 500 rubles. nqa tawm yam tsis muaj commission. Nyob rau hauv rooj plaub ntawm kev ua txhaum ntawm cov nqe lus ntawm kev them nyiaj, tus nqi raug nplua. Nws kuj tseem tuaj yeem txhiv tau siv cov kev piav qhia saum toj no.