Irhafu yomthwalo

Imigaqo ngokubanzi yerhafu kwiRussia Federation, irhafu kwilifa kunye nomnikelo, kwipropathi yomntu kunye nomhlaba.

Kuyo yonke into oyifunayo ukuhlawula i-cottage, igumbi, isiza ... I-Akak ayifuni! Kodwa kuya kufuneka, kuba siphila kuRhulumente, hayi enyangeni. Namhlanje uya kufunda ngemigaqo jikelele yerhafu ye-vrf, nakwiirhafu ezililifa kunye nomnikelo, kwipropathi yomntu kunye nomhlaba.

Malunga nerhafu yemagazini yethu engabhali ngaphambili. Kodwa, ukugweba ngeeleta ezizayo kumhleli, ngabafundi abaninzi baxhalabele imicimbi yezemali nesemthethweni. Nantsi enye yazo-yimalini ekufuneka uyihlawule ilizwe ukuba lihlale kwindlu yakho (indlu) kunye nokubukela ikamva kwikamva? (Khumbula isiqubulo sentengiso: "Nika irhafu kwaye niya kulala ngokuzolileyo.") Siya kuphakamisa isihloko sentlawulo yenyanga kunye nezinye iinombolo zelog ezilandelayo, namhlanje siza kuthetha ngerhafu yenu.

Isiseko

Konke okufuneka ukwazi malunga neerhafu kurekhodwa kwikhowudi yekhowudi yerhafu (i-Arefafter ekubhekiswa kuyo). Olu xwebhu luqukethe iindawo ezimbini eziphezulu. Owokuqala (Umthetho No. 146-фф) wamkelwa kwi-07/31/998, yesibini (Umthetho I-117-FZ) yatyikitywa nguMongameli we-05.08.2000. Zombini zikwinkqubo yokuphucula kunye nokuphucula yonke iminyaka yokugqibela, kunye nokutshintsha imithetho yomdlalo kunzima ukugcina umkhondo wengcali. Kodwa imigaqo-nkqubo ngokubanzi yerhafu kunye nenkqubo yokuqokelelwa kwerhafu, kunjalo, ihlala ingaguqukanga.

Ke, "umthetho ngerhafu ... usekwe ekuqatshelweni kwendalo kunye nokulingana kwerhafu." I-Ishche: "Xa irhafu isungulwe, owona mthamo womrhafi kwintlawulo yerhafu ithathelwa ingqalelo" (inqaku.3 iiyure zokuqala). Oku kuthetha ukuba abantu ababini abahlala kwelinye icala baphila, umzekelo, ngokufanayo nabathengi bamagumbi, kufuneka bahlawule irhafu yepropathi. Olunye ukhetho lwenziwe kuphela kwiindidi zokhetho lwabemi (abantu abakhubazekileyo, abathathi-nxaxheba baT.P.) kunye nabantu abanemivuzo ephantsi. Inqaku langoku lisithi onke amathandabuzo angenangqondo, ukuphikisana kunye nemithetho yezenzo zomthetho werhafu atolikiwe kwirhafu (!). Isifundo sentlalontle se-NK sizibonisa kwinto yokuba akukho miyalelo isamkelweyo eyamkelweyo iwohlokisa imeko yemali yolwaphulo-mthetho lolwaphulo-mthetho lolwaphulo-mthetho lokunyhashwa komthetho, njl. 5 ).

Iirhafu ziindidi ezintathu: i-federal, yengingqi kunye nengingqi (inqaku 12). I-Federal (ngokunxulumene nobemi) yirhafu yengeniso eyaziwayo (irhafu yengeniso yomntu, uyirhafu ye-01/01 / i-2000 kunye ne-2000 yethuba lokuba nayo Imoto yethu esiyihlawulelayo kumhlathana ophantsi. Irhafu yendawo yendawo kunye nerhafu yabantu (ngokuchaseneyo, irhafu yepropathi yendawo). Kufuneka kuqatshelwe ukuba izixeko ze-Federal Inokubaluleka (iMoscow kunye ne-St. Amagunya amandla akanakukwazi ukufumanisa irhafu entsha (engakhankanywanga kwi-NC) kwaye yamkele imithetho kunye neminye imithetho yezomthetho ngokuchasene nomthetho womanyano. Kodwa banelungelo lokuseta iirhafu zerhafu (ngaphakathi kwemida ebhalwe yi-Inc), inkqubo kunye nexesha lentlawulo yerhafu.

Ngaba amalungelo abe ngawo abemi berhafu? Banga:

fumana abasemagunyeni berhafu kwindawo ye-akhawunti yolwazi oluneenkcukacha nolwasimahla kwiirhafu ezikhoyo;

Nxibelelana neMphathiswa Wezeemali yeNkqubo yeRussia Federation yenkcazo malunga nokusetyenziswa komthetho werhafu;

tshintsha ixesha lokuhlawula irhafu;

Ukufumana abaphathi beRhafu ngexesha elifanelekileyo kwaye babuye bahlawule ngaphezulu okanye ukubuyisa irhafu, izohlwayo kunye neesohlwayo;

Sukufezekisa izenzo ezingekho mthethweni kunye neemfuno zabaphathi berhafu kunye namagosa kunye nokubhena ngokuchasene nezenzo zabo (ukungasebenzi);

Cela ukuthotyelwa kweemfihlo zerhafu ye-IDR. (Jonga.21).

Intlawulo yeRhafu

Hlawula irhafu esekwe ngokusemthethweni (ubugcisa. 23) - Umsebenzi wokuqala womrhafi. Kufuneka yenziwe ngexesha okanye kwangoko (i-ART.45). Iindidi ze-Pono-bit zeRhafu (kubandakanya neqela lerhafu yepropathi) imizimba efanelekileyo ngokwazo ngokwazo kwaye zihlala zithumela izaziso ezibonisa ubungakanani obubonisa ubungakanani bentlawulo (i-ART.52). La maxwebhu athunyelwa kubarhafi abangadlulanga kwiintsuku ezingama-30 ngaphambi kokuvela. Rhoqo, abemi bayazifumana ngeposi yileta ebhalisiweyo. Isaziso sithathwa njengezifunyenwe emva kweentsuku ezintandathu ukusuka kumhla wokumka. Ukuba awuzange uhlawule igunya lerhafu ekuhambeni kwexesha, igunya lerhafu liya kukuthumela imfuno ebizwa ngokuba yintlawulo yerhafu ngentlawulo yerhafu, kwaye iya kubandakanya isohlwayo sokuhlawulwa (iNqaku 69-70). Ukuba awuphenduli kwesi sibheno, igunya lerhafu linelungelo lokufaka isicelo kwinkundla ngebango lokubuyiselwa kwerhafu ngenkcitho yepropathi, inqaku le-48). Inkcazo yebango ingangeniswa kwiNkundla ngenyanga ezintandathu emva komhla wokuphelelwa kwemfuno yentlawulo yerhafu. Ukuba isixa setyala phambi kwerhafu sikhulu, banokufaka isicelo kwiNkundla ngokumisela ukubanjwa kwepropathi yakho ukuze banike ibango.

Kurekhodwa emthethweni. Ngapha koko, abasemagunyeni berhafu bahlala bekwazi ukujamelana nomjelo wamaphepha, ngoko ke kufuneka banikelwe kuwe ngeposi ngerisithi. Kodwa izohlwayo zikhuliswa kulo naliphi na icala. Ndingakufumanisa ukuba uhlawula imali efunekayo, kwaye ayiyi kwanela, kwaye inxenye yetyala lakho liya kudweliswa. Ngendlela, isohlwayo sosuku ngalunye lokulibaziseka simiselwe njengepesenti yexabiso lerhafu engahlawulwanga. Iqondo lenzala yamkelwa ilingane nenqanaba le-1/300 le-CBRF, esenza ngelo xesha (inqaku.75). Ngosuku olunye, kodwa ukuba ityala lilibaziseka kwi-1 lamawaka ruble. KwiTrimesyol, imali iya kuba malunga nee-ruble ezingama-40. (C 26.122.2005. Ixabiso lenkqubo liyi-12%). Ukuba amatyala akahlawulisi, emva kwexesha elithile kukho izixa ezinzima.

Iintlawulo zerhafu zisekwe ngokunxulumene nerhafu nganye (ART.57). Kodwa kwiimeko ezinqabileyo, zinokudluliselwa ngexesha elizayo ngokubonelela ngokulibaziseka, ukufaka kunye neekhredithi zerhafu (iNqaku 61). Ngokutsho kweRhafu yeFederal, ngaphakathi kwemida emiselweyo ngumthetho wohlahlo-lwabiwo mali lwe-Federal ngonyaka-mali ochaphazelekayo, kwiirhafu zengingqi kunye nengingqi, ngokwemithetho yezifundo kunye nezenzo zomthetho zoomasipala. Ukulibaziseka okanye ukufakwa kwirhafu enye okanye ezingaphezulu kunokubonelelwa kumntu okanye ngenxa yomonakalo obangelwe yintlekele yemvelo, i-tetgegenic intlebendwane okanye ezinye iipropathi zabantu eziphelisa intlama Intlawulo yerhafu. Kwimeko yokuqala, ukulibaziseka okanye isitolimenti siya kukhululeka, kwixabiso lesibini lamatyala, inzala iya kuqokelelwa, ngokusekwe kwi-1 / ilingane ne-1/2 yenqanaba le-CBRF (iNqaku 64). Amatyala agqithisileyo anokufuna uxanduva ngohlobo lwesithembiso sepropathi okanye iziqinisekiso zokutshintsha irhafu.

Irhafu kunye nomnikelo

UMongameli weRussia Federation utyikitywe ngoJulayi 1, 2005. I-FDREATRIVE izipho ze-FDREAL NORTALNS №78-фф " yerhafu yerhafu edlula kwilifa kunye nomnikelo. " UMthetho wangena kwi-01.01.2006. Kwaye, ewe, baququzelela kakhulu ubomi babantu abafumana ilifa okanye isipho esivela kubathandekayo babo. NgokweKhowudi yoSapho, amaqabane, abazali kunye nabantwana, kubandakanywa noAllPhest, ootatomkhulu noomakhulu, abanabazukulwana, banobubele okanye ootata okanye ootata okanye abaqhelekileyo.

Ngaphambili, irhafu kunye nokupha yayiyi-5-13% yexabiso lepropathi, kuxhomekeka kwinqanaba lobunini. Irhafu yerhafu yahlawuliswa ukuba indleko yepropathi etshintshileyo igqithile kwi-8 lamawaka ruble. (I-80mroo-IMivuzo ephantsi). Ilifa, iplanga lingahlawuliswa irhafu yayingumyalelo wobukhulu obungaphezulu kwe-85 yamawaka ama-ruble. (850mrothi). Bakhululwa ekuhlawuleni iindlalifa zerhafu, kunye nomvavanyi, iqabane (iqabane (iqabane) loMyolisi kunye nabanye (ikakhulu (ikakhulu ngokuzithandela) iindidi zabemi.

Kuqala 2006 Naliphi na ifa likhululiwe kwintlawulo yerhafu. Kodwa, kunjalo, imigaqo emitsha ichaphazela kuphela ukuba yipropathi, umniniyo wayengekho ngaphambili kune-1ANARvar. (Umhla wokufa kwakhe utywala ngoMhla wokuvula kwelifa ngokuhambelana nenqaku le-1114 leCodecarf yoLuntu.) Neentlawulo zepropathi ngokwayo, icinyiwe. Kodwa abantu abangavayo izalamane zoncedo baya kufuneka bahlawule irhafu yengeniso yomntu (irhafu yengeniso) kwinqanaba le-13%, bafumana indawo yokuhlala, izithuthi, izabelo, izabelo, izabelo, izabelo. Kwangelo xesha, ayinamsebenzi, ikhontrakthi yomgaqo-nkqubo iqinisekisiwe okanye hayi.

Mamela uJanuwari 1, 2006. (Akukho ngaphambili) ufumene ixabiso le-Inventring njengesipho esivela ku-Aunt of Aunt Aunt Ixabiso le-Aunt (ngokomaxwebhu BTI) amawaka e-300 i-ruble. Ngaphambi kokukhupha ubunini bayo kubaphathi bobhaliso, kufuneka uhlawule irhafu ngexabiso lamawaka angama-39 ruble. B2005 Ezinye izinto ziyalingana, ubuya kuhlawula i-NFFL, kodwa irhafu yomnikelo, ethi kule meko iya kuba yi-ruble eyi-63700. Ke isibonelelo siyabonakala. Emva kokufumana isipho ngo-2006 Kwaye emva koko kufuneka uziqwalasele ngokuzimela i-NDFL, gcwalisa imbuyekezo yerhafu kunye nokubonisa ukuba uhlolo lwerhafu kwindawo yokuhlala kude kube ngunyaka wokufumana isipho. Hlawula irhafu kuhlahlo-lwabiwo mali ukuya kwi-15 yyntua.

Ukupheliswa kwerhafu yefa kunye nomnikelo

UCHUBEKO UTHANDO LOKUTHANDA nguGalova, igqwetha

Ngokuhambelana nomthetho owamkelweyo ngokupheliswa kwerhafu yefa okanye umnikelo ukusuka kwi-01.01.2006. Izalamane zikhululwe kuye. Abamkeli abaseleyo kwizipho zihlawula irhafu kwinani le-13%. Kwangelo xesha, intengiselwano yokudluliselwa kwepropathi njengesipho kwizalamane kufuneka iqinisekiswe ngophawu olufumanayo, oko kukuthi, ifomu ebhaliweyo elula (i-PPF) yemvumelwano yokunikezelwa kwemvumelwano.

Kwizaziya okanye abantu abanesiphiwo abafumene isatifikethi selungelo okanye ngokuhambelana nemvumelwano yokunikezelwa, ngokufanelekileyo, umbuzo ngokuqinisekileyo uya kuvela ukuba unakho ukufumana ubunini (isatifikethi womthetho kwiLifa okanye isivumelwano sedini) kubaphathi bobhaliso ngo-2006, ndingathanda ukukukhumbuza oko, ngokwenqaku lama-5 loMthetho we-12.12.1991. №2010-1 "-1 "-10-1 "Irhafu yepropathi edlulayo ngomyalelo welifa okanye isipho", irhafu ihlawuliswa phantsi kwemeko yokukhutshwa kwelungelo lelungelo lelifa (okanye amagosa agunyazisiweyo ukuba enze inyathelo le-tayer. Ziyacelwa ngomhla we-15 (kwaye zihambelana nekhowudi yerhafu-kwiintsuku ezi-5) ukuhambisa isatifikethi sokuthumela isatifikethi kwixabiso lezakhiwo malunga nexabiso lepropathi ubunini babemi ngokulandelelana kwelifa. Igunya lerhafu libala lerhafu kwaye linike isaziso sentlawulo kwithuba leentsuku ezili-15 ukusuka kumhla wokufumana amaxwebhu afanelekileyo kwiiyaseza. Ixesha lokuhlawula liyeza ukusuka kumhla wokuhanjiswa kwesaziso sentlawulo.

Ke ngoko, uxanduva lokuhlawula irhafu kude kusesekweni lokukhupha isatifikethi selungelo okanye ukusayina isiVumelwano soNcedo kwi-Ofisi yeShedyuli, kwaye hayi emva kokubhalisa ilungelo lobunini. Ke ngoko, ukuba ufumene ilifa okanye isipho ngo-2005. Kwaye ngaphambilana, irhafu iza kufuneka ihlawule akunandaba nokuba ungenisa amaxwebhu okubhaliswa kobunini.

Irhafu kwipropathi yomntu ngamnye

Khumbula ukuba le yirhafu yendawo, irhafu, ucwangco kunye nexesha lokumisela abasemagunyeni kumasipala okanye kwiidolophu ezinokubaluleka (i-moscow kunye ne-st. petersburg). Kodwa umthetho weRussian Federation No.33-1 ye-09.12.1991. . Ngomhla we-17, 1999, ¶110-10-

Irhafu (izakhiwo zokuhlala, amagumbi, amaziko, iigaraji kunye nezinye izakhiwo, izakhiwo kunye nezakhiwo), kunye noluhlu lwamaxabiso erhafu. Yepropathi exabisa i-300 yamawaka ruble. Ixabiso eliphezulu yi-0.1%; I-300-500 iwaka ruble i-ruble. - 0.1-9.0.3%, ngaphezulu kwamawaka angama-500 amawaka ruble. Abanini bahlawula irhafu kwimihla emibini emiselweyo - kungengadlula i-15 Septemba okanye ngoSeptemba 15. Irhafu yazisa inani lerhafu kwaye ihambisa iintlawulo zazisa i-1Avutst.

Ke, la maxabiso alandelayo kwipropathi yomntu ngamnye (umthetho kaMoscow Nombolo 23 ka-Okthobha we-23 ka-Oktobha. iwaka le-rubles rubles - i-0.1%, ngaphezulu kwamawaka ama-500 amawaka i-rubles 0.5%. Kwindawo yokuhlala ixabisa i-300-500 i-ruble yamawaka e-ruble. Ireyithi yi-0,2%, ingekahlali, i-0.3%. Masizame ukubala. Kukuluhlu lweempahla ezifanayo ezixabisa i-300 yamawaka ruble. Ijika i-ruble ezingama-600., Kwaye, masithi, kwigaraji exabisa i-100 lamawaka ruble. - Ziyonke i-ruble epheleleyo.

Umzekelo, i-avot, kwiSithili se-Balatheiki yengingqi yeMoscow evela kwi-01/01/2006. Iirhafu zerhafu yi-0.1; I-0.3 ne-2% nokuba igumbi okanye isakhiwo yindawo yokuhlala okanye engahlali. (Kuya kufuneka, ewe, gcina engqondweni ukuba ixabiso le-eleoventri ye-ETTATER Ixabiso elingaphezulu kwama-500 amawaka ruble. Kwindawo encinci.)

Ngoku inqanaba lerhafu yerhafu yentengiso yeli ndlu iyobantu iphantsi. Kodwa kule minyaka imbalwa izayo imeko inokutshintsha.

Irhafu yomhlaba

Le rhafu yanikezelwa kwi-ch. Ekuqaleni kwekhowudi yesibini yerhafu, efakwe kwi-1 i-joring yowama-2005. Abatho i-prots kunye nabantu abanemigangatho yomhlaba, ilungelo lobomi elisigxina . Abantu kunye neefemu azithathelwa ingqalelo abarhafi ukuba iiplani zomhlaba zisekunene kakhulu zokusetyenziswa ngokukhawuleza okanye zitshintshelwe phantsi kwemvumelwano yokuqeshisa (inqaku 388). Izinto zerhafu ziqwalaselwa njengemigangatho yomhlaba ekhoyo kuMasipala (kunye nesiXeko saseMoscow kunye ne-St. ngokuhambelana nomthetho (.389). Isiseko seRhafu lixabiso leCadastral yexabiso lemihlaba, elimiselweyo ngokuhambelana nomthetho, kubandakanya nekhowudi yomhlaba (iNqaku 390). Ukuba ixabiso le-cadastral aligqitywe, ixabiso elilawulayo lomhlaba lithathwa kwicandelo lokuhlawula. Isiseko seRhafu simisiwe ngokunxulumene nasiphi na isiqendu somhlaba njengexabiso layo le-Cervar.

Ngokuphathelele kwizabelo ngasekunene kwepropathi eqhelekileyo, eye yeyabantu abohlukileyo, emva koko nganye nganye irhafu ibalwa ngokwahlukeneyo. Isiseko sincitshiswe lixabiso elingenakufikelelwa kwi-10 lamawaka ruble. Emntwini ophelelwe ngumasipala omnye malunga ne-Dloest Union yeSoviet Union naseRussia, i-Russia, i-runterans epheleleyo yeMfazwe yeLizwe, i-Chernobyts "kunye nolunye uhlobo olukhethekileyo Iindidi zabemi (ngeenkcukacha, bona i-NKRF). Ukwehla kwesiseko serhafu kwenziwa kwisiseko samaxwebhu anikezwe ngabarhafi kubaphathi berhafu kwindawo yomhlaba (iSixa 391). Ke, ukuba ungumhlali waseMoscow, kwaye uDacha wakho ungaphantsi kweTula, irhafu yelizwe engafanele ihlawule uNondyebo weMetropolitan, kodwa kuhlahlo-lwabiwo mali lwendawo ehambelana nendawo engummelwane.

Amaxabiso aphezulu erhafu abhalwe kwi-NC (Inqaku lama-394). Benza i-0.3% ngokunxulumene nemimandla yomhlaba wezolimo okanye umhlaba kwiindawo zokuhlala kwaye isetyenziselwa indawo yezindlu kunye nezakhiwo ezisetyenzisiweyo okanye ezibonelelwa ngenkxaso-mali yenkxaso-mali, igadi , ukulima igadi kunye nezilwanyana. Ireyithi enkulu enkulu (i-1.5%) isetelwe zonke ezinye iiplani zomhlaba. Abasemagunyeni bendawo ngokwabo bagqibe amaxabiso achanekileyo kamasipala, kwaye iCodex ivumela ukusetyenziswa kwamaxabiso ahlukeneyo, kuxhomekeka kwiindidi zomhlaba kunye (okanye) zokusetyenziswa kwendawo evumelekileyo.

La maxabiso irhafu alandelayo asekwe yi-Essar Federation yaseRussia (umthetho waseMoscow Nombolo. Indawo:

I-0.3% ye-plots kwimimandla yokuyisebenzisa kwezolimo.p.

I-0.1% yamacandelo ahlala kwiNgxowa-mali yezindlu kunye nezinto zezibonelelo zobunjineli kwiCandelo loLawulo lweZindlu okanye kubonelelwe ukulungiselela ukwakhiwa kwezindlu;

I-1.5% yezinye iindawo zomhlaba.

I-VMOSKWI IXESHA LOKUGQIBELA LOMhlaba Ukwahluka ngokuxhomekeke kwisithili semfundo, indawo yendawo, iindidi zayo kunye nezinye iiparamitha. Ke, umzekelo, kwisithili esiphakathi, umhlaba ubiza kakhulu kunasempuma-mpuma, nakwindawo yesithili esifanayo: Masithi, phantsi kwe-garages iphantsi Ngaphezu kwezindlu zokuhlala eziphilayo ezininzi.

Ukuthandwa koMongameli welizwe kuthathwe ngamaxabiso erhafu yomhlaba. Kodwa kwiindawo ezininzi (masithi, kwiSithili se-Odisovo yengingqi ye-MOSCOW kunye ne-RZVSKY SESIFUNDO SEPHEPHA), benza eyona nto iphambili kwi-TADARRAL yendawo, echazwe kwiNqaku lama-394 le-NC .

Siqwalasele, kuya kuba yintoni inani lerhafu yomhlaba ngo-2006. Umzekelo, kwi-vladimir, enikezwe phantsi kwe-12 yezigidi (phantsi kwe-rubst ye-rubst ye-1M2 360) kuya kufuneka hlawula i-ruble 1296. ngonyaka. Irhafu yesakhiwo kwi-Galimentry yegadi kunye ne-Acres ezi-6 (ngendleko ze-1M2 277 i-rubles) iya kuba malunga ne-ruble i-ruble engu-500. Umhlaba phantsi kweenqwelwana, ezikwi-Subsbs, abahlali baseMoscow bahlala behlawula imali encinci - ukusuka kwi-ruble i-ruble eyi-1000. ngonyaka wecebo.

Ngenxa yoko, namhlanje kwilizwe lethu, inqanaba lerhafu yerhafu yentengiso yabemi isezantsi. Kanye nje kuba isiseko serhafu sibalwa kwisiseko sexabiso lempahla yepropathi, kwaye kwezinye iimeko, kwixabiso elilawulayo lomhlaba. Emva koko, imeko inokutshintsha ukuba irhafu iya kubalwa ngokwexabiso lentengiso. Abasemagunyeni be-Federal baya kukhupha irhafu yendlu, ethi (ngokuthi (ngokuthathela ingqalelo) iya kuthatha indawo yerhafu yomntu ngamnye kunye nerhafu yomhlaba. Ityala elihambelanayo sele lilungisiwe, kodwa ayizizo zonke iingxaki eziye zisonjululwe. Ngokutsho kukaSekela-Mphathiswa WezeMali ye-Russian Federation Serdey Sergey Serelova, sifuna irejista yabanini, irejista yokuthengiswa kwezakhiwo ngokwakho, kuya kubonakala ngaphambili kuno-2008. Ingaba yeyiphi na amaxabiso? Ngaba ukunyuka komthwalo kwirhafu kubemi abanikazi bendawo yokuhlala? Ixesha liza kuxela. Imibuzo yeCatim imibuzo siza kubuya kumaphepha ephephabhuku.

Abahleli bebulela igqwetha i-Liubov Danilov kunye nomcebisi ngerhafu yerhafu kaMarina gorbunov ngoncedo ekulungiseleleni loo nto.