Mugihe ugura inzu, inzu cyangwa ubutaka birashobora gusubizwa igice cyamafaranga mumafaranga yumusoro ku nyungu. Gukuramo biratumirwa kunyura umukoresha cyangwa binyuze mu bugenzuzi bw'imisoro
Ifoto: Itangazamakuru rya Legio
Niba, mugihe ugura amazu, amafaranga yamafaranga yakoreshejwe, umuguzi afite uburenganzira bwo kubara kumafaranga abiri: ijanisha ryibanze kandi ryinguzanyo.
Kugabanywa bisanzwe
Gukuramo umutungo ni ugusubiza (utitaye ku gihe ntarengwa cyo kugarukira): Kugira ngo babone kugura no kubaka amazu; kugura umugambi mubiro hamwe nukazu uherereye kuri yo cyangwa kubaka inzu; kwishyura inyungu ku nguzanyo zigenewe (inguzanyo); Kubwo gusana inzu, niba uwateje imbere yagurishije nta mutako.
Gukwirakwizwa muri rusange ntabwo bifite uburenganzira bwo gusaba abamaze kwakira cyangwa kubona imiturire mubantu busabana (abo bashakanye, abana, ababyeyi, ababyeyi, abavandimwe / umukoresha) gusa gusubizwa. Gukuramo ntibishobora kwakira nyirayo gusa, ahubwo nuwo mwashakanye niba inzu ye cyangwa inzu yaguzwe mubukwe, hamwe na nyirubwite kubwimpamvu iyo ari yo yose ntabwo yifashishije uburenganzira bwayo budasubirwaho.
Byongeye kandi, kugabanywa ni umubyeyi wa nyirayo muto (umuhuza) w'amazu (kandi yatanzwe ko mbere atageze kubona imisoro). Amategeko ateganya kugaruka amafaranga yumuguzi wenyine. Ni ukuvuga, kugabanywa ntibikoreshwa mu murwa mukuru wo kubyara, kwishura mu ngengo y'imari ya reta kandi yaho (urugero, niba indishyi zangiza imiturire cyangwa inzu yabonetse muri gahunda yo gufasha imiryango minini) , amafaranga yagenewe umukoresha.
Twabibutsa ko igishushanyo gikoreshwa mukumenya ingano yo kugabanywa, bigaragazwa mumasezerano yo kugurisha. Kubwibyo, mumyandiko ni byiza kwerekana umubare wubu. Niba igiciro cyo kugura kidasubirwaho, bizagabanuka no gukuramo.
Ifoto: Itangazamakuru rya Legio
KUGARUKA AMAFARANGA
Kugabanywa nyamukuru mugihe ugura inzu mu ingwate zitangwa na PP. 3 p. Ubuhanzi 1. 220 by'amategeko y'imisoro ya federasiyo y'Uburusiya. Mubyukuri, kandi byemewe n'amategeko, biratandukanye gato no kugabanywa mugihe ugura udafite uruhare rwamafaranga yo murugo. Ingano ntarengwa yindishyi ni amafaranga miliyoni 2. Garuka hashingiwe kuri 13% y'amafaranga, ni ukuvuga muri uru rubanza, amafaranga 260. Uburenganzira bwo kugabanyirizwa nyuma yo kwakira igikorwa cyo kwakira inzu (mugihe uguze munsi yamasezerano yo kwitabira buringaniye) cyangwa icyemezo cyo kwiyandikisha kumitungo (kugura no kugurisha no kugurisha no kugurisha).Inyandiko mugenzuzi y'imisoro yemerewe gutanga mu mpera z'umwaka (igihe cy'imisoro) iyo uburenganzira bwo kwishyura bwagaragaye. Usibye kugabanywa kwingenzi, uwo munyarwandakazi ashobora kubara kugaruka (13%) ku ijana byishyuwe ku nguzanyo y'inguzanyo (PP. Igomba kwizirikana ko kugabanywa bidateganijwe kwishura kumyenda nyamukuru, aribyo bivuye kumafaranga yo gukoresha amabuye y'agaciro (ku ijana).
Uburenganzira bwo gusubiza inyungu zinguzanyo bibaho icyarimwe hamwe nuburenganzira bwo kugabanywa nyamukuru. Niba inguzanyo yatanzwe mbere yumwaka, icyemezo cya nyirubwite (cyangwa igikorwa cyo kohereza no kohereza hamwe, nyuma yishyurwa mbere, nyuma yigihugu yishyuye hamwe no kwishyura inguzanyo birashobora kandi gushyirwa mu kugabanywa. Amafaranga ntarengwa yo kugabanywa ni amafaranga miliyoni 3, agomba gusubira ku bihumbi 390. Ni ukuvuga, mugihe ugura amazu, umubare wo kugabanywa ku nyungu z'inguzanyo akenshi urenga kugaruka ku kugabanywa nyamukuru.
Inguzanyo
Kugaruka kw'amafaranga ntibishingikiriza gusa mugihe amazu yaguzwe ukoresheje inguzanyo, ariko nanone mugihe ukoresheje inguzanyo iyo ari yo yose (paragarafu ya 40 y'ingingo ya 10 y'ubuhanzi. Federasiyo yanditswe mu 19.06.2014 Oya 03-04-07/07/6416).
Niba ikibazo cyatanzwe, kurugero, umukoresha kandi mumasezerano cyerekanwa ko amafaranga agamije kugura cyangwa kubaka amazu, urashobora kubona imisoro ku nyungu zinguzanyo. Ni ngombwa kwitondera itariki yakiriye inguzanyo. Mubyukuri, nta mbogamizi kubihe byo kubora, ariko umusoro ku nyungu uzashobora gutahata imyaka itatu, nubushobozi bwo guhabwa indishyi zijanisha ryishyuwe nyuma ya 2014
Byongeye kandi, hari ibibujijwe amategeko bifitanye isano nubunini nibigize kugabanywa.
Noneho, niba amazu yaguzwe hashize 2008, indishyi igera kuri miliyoni 1. Mugihe ugura inzu mu nguzanyo mbere yo ku ya 1 Mutarama 2014, umusoro ku nyungu ushinzwe kwishyura inguzanyo isubizwa hamwe n'amafaranga yuzuye, nta mbogamizi. Niba umutungo waguzwe nyuma ya 1 Mutarama 2014 ukoresheje amafaranga yinguzanyo, hanyuma ingano miliyoni 3 zigarukira gusa ku kugabanywa.
Amaherezo, hakurikijwe ibaruwa ya Minisiteri y'Imari ya Minisiteri y'Uburusiya yo ku ya 16 Ukuboza 2014. 2014. Rero, nyirubwite afite ubushobozi bwo gutanga kugabanyirizwa ikintu kimwe cyumutungo utimukanwa, hanyuma agasubira ku nyungu. Kurugero, niba inzu iguwe hifashishijwe inguzanyo igamije inyungu z'umuguzi, urashobora kubona umutungo wawe wakoreshejwe mu kugura amafaranga yatijwe hamwe na ijanisha.
Ifoto: Itangazamakuru rya Legio
Kwishura buri mwaka
Gukwirakwizwa ntibishobora guhita byishyurwa byuzuye, ariko bigabanyijemo ibihe byinshi byimisoro. Mu mwaka, umubare w'indishyi uhwanye n'amafaranga yanditse mu ngengo y'imari nk'umusoro ku nyungu (13% by'imishahara). Rero, niba amafaranga yishyurwa yishyurwa atagabanywa, umusoro uzagaruka mumyaka myinshi.Reka tuvuge, kwinjiza muri 2016 ukurikije imenyekanisha ry'umusoro ku bihumbi 500. Umusoro ku nyungu zageraga ku bihumbi 65, no kugabanywa - Geb ibihumbi 260. Mu buryo butaziguye mu 2016, bizashoboka kwakira indishyi ku bihumbi 65 gusa, hamwe n'amafaranga ibihumbi 195. Izasubizwa mumyaka ikurikiranye ugereranije numubare winjiza.
Menya ko bidakenewe icyarimwe utange porogaramu nyamukuru kandi igabanywa ku nyungu zinguzanyo niba umubare wambere unaniwe. Nyuma yo kwishura byuzuye kugabanywa, bigatanga amakuru bijyanye no kwishyura inyungu no gutanga ibyangombwa bijyanye, umuguzi utimukanwa afite uburenganzira bwo kwiringira kwakira igice cya kabiri cyindishyi.
Ipaki yinyandiko
Kugirango ubaze umusoro cyangwa umukoresha gusubiza amafaranga, birakenewe guteranya ibyangombwa byemeza kugura inzu bifashishije igishoro cyo kugura amafaranga no kwishyura buri kwezi kugirango uhangane inguzanyo.
Wibuke ko kopi zibisobanuro byose bigomba kwizezwa mbere. Muri icyo gihe, icyiciro kitoroshye cyo kwandikisha inyandiko gifatwa nko kuzuza imenyekanisha rya 3-NDFL, kimwe nibisabwa bijyanye no kumenyekanisha imisoro no gukwirakwiza kugabanywa. Ibindi byujuje paki yo kugenzura imisoro, kwihuta kugabanywa.
Kugaburira no kugenzura
Ibyangombwa byakusanyirijwe bigomba kwimurirwa mubugenzuzi kugiti cyawe cyangwa kohereza ukoresheje posita. Mu rubanza rwa mbere, inzobere mu misoro izabasuzuma imbere y'usaba no guhita zerekanwa kuri ibyo bihe bigomba kurangizwa. Ariko, aya mahitamo afite ukuyemo - Umugenzuzi wumusoro arashobora gusaba inyongera yerekana ko nyiri amazu adategekwa gutanga mugihe avuga make. Muri icyo gihe, inzira yo gutunganya izatinda, kubera ko itakiriwe ku mugaragaro ku byangombwa (iki cyemezo biroroshye kujurira, kuko paki isabwa n'amategeko yatanzwe), ariko kugabanywa imisoro ntabwo bizaba tangira gukora.
Mbere yo kohereza inyandiko ukoresheje posita, ugomba kubarura. Ibibi byubu buryo ni ugukora nta guhuza inyungu z'umusoro, ejo hazaza ushobora gutakaza imbaraga nyinshi n'amafaranga. Nyuma ya byose, gusa nyuma yo kugenzura muri serivisi yimisoro, bizashoboka kumenya niba ibintu byose biri murutonde rwinyandiko. Niba bamenya amakosa cyangwa amakosa, nyuma yo kwakira kwanga inyandiko (hamwe nimpamvu), nayo igomba kongera gukoresha paki yose.
Gusuzuma inyandiko bifata hafi amezi 2-3. Muburyo bwo kugenzura uwasabye, afite uburenganzira bwo guhamagara mubugenzuzi bwimisoro kugirango asobanure ibihe bitavugwaho rumwe cyangwa gusaba inyongera. Nyuma yo kugenzura abayobozi b'imisoro mu minsi icumi y'akazi bategekwa kohereza integuza y'Ibyanditswe n'Icyemezo (Kwishura cyangwa kwangwa no gukuramo). Niba gusaba kwemezwa, noneho mugihe cyukwezi kuva umunsi utanze gusaba, ugenzura imisoro agomba guhindura umubare wa konti, ibisobanuro byagenwe mugihe cyo kuvugana. By the way, kugirango uzigame umwanya, abagenzuzi b'imisoro ntabwo bamenyereza imenyesha ry'igenzura, kandi akenshi bahita bahindura amafaranga kuri konti. Kwanga gutanga kugabanyirizwa birashobora kujuririrwa mu rukiko.
Ifoto: Itangazamakuru rya Legio
Gutandukana cyane
Amafaranga yose yuwo bashakanye afatwa nkuwa. Mburabuzi, amafaranga akwirakwizwa mumigabane ingana. Abashakanye bafite uburenganzira bwo guhindura buri mwaka umubare ukisubizwa kuri bo. Kugeza ku ya 1 Mutarama 2014, kugabanywa ku ijana by'inguzanyo byatanzwe mugereranywa kimwe n'ingenzi. Nyuma yiyi tariki, indishyi zihembwa zikishyurwa ukundi, nuko abashakanye bafite uburenganzira bwo kubigabanyamo mubindi bintu, bigomba no kumenyana mubisobanuro byimisoro.Niba amazu ari ay'umwe mu bashakanye, nyirubwite afite uburenganzira bwo kugabanywa byose (nta tangazo risabwa muri uru rubanza). Ubundi buryo nabwo birashoboka. Rero, amafaranga arashobora kugabanywa hagati yabashakanye, gutunganya amasezerano mumagambo ajyanye no kugabana kugabanywa. Iyo uwo mwashakanye, mu mutungo we ni imitungo itimukanwa, yatangiye gusubiza amafaranga, uwo bashakanye wa kabiri afite uburenganzira bwo kuvugana na serivisi y'imisoro kugira ngo agabanye kugabanywa bitarangiye.
Nyamuneka Icyitonderwa: Niba umwe mubashakanye yahise atabyungukira, azashobora kubibona nyuma. Kurugero, irakenewe niba inzu imaze kubona ishyingiranwa kandi umwe mubashakanye ari mu kiruhuko cyo kubyara kubabyeyi.
Inyandiko zo kugabanywa imisoro
- Passeport yumwimerere cyangwa inyandiko yo gusimbuza hamwe na kopi yemejwe (ntabwo yashyizwe kurutonde rwinyandiko ziteganijwe, ariko mubisobanuro byimisoro ntabwo ari ngombwa kubikora).
- Itangazo ryumwimerere muburyo bwa 3šndfl.
- Ubufasha bwinjiza muburyo bwa 2štl (ukeneye ubufasha muri serivisi zose zometse).
- Gusaba kugaruka kumisoro hamwe nibisobanuro byamanota amafaranga agomba kurutonde.
- Amasezerano y'inguzanyo, akurikije banki itanga inguzanyo ku mutekano w'umutungo utimukanwa.
- Gukuramo kuri konti yafashwe numuryango winguzanyo ku ijana kumwaka.
- Inn ž- umubare ku giti cye cy'umusoreshwa (niba usaba adafite icyemezo cyo kwiyandikisha mu buyobozi bw'imisoro; kwiga inn kuri portal Gosuslugi.ru Service Service Service.nalog.ru/ Inn-dy.Do).
- Gusaba ibisobanuro byimigabane (niba ishyanga ryabonye mumitungo ihuriweho), kopi yicyemezo cyubukwe (niba amafaranga yaguzwe nabashakanye).
- Amakopi yinyandiko yo kwishyura yemeza ko yishyuye inguzanyo, ariko ntibashobora gutangwa, bivuga ku ibaruwa yashinzwe imisoro mu Burusiya bwo mu mwaka wa 11/22/2012. EF-4-3 / 19630 (Reba ahagije kuri banki Ijanisha ryishyuwe).