Konke malunga nendlela yokufumana imbuyekezo i-ntfl xa uthenga indlu kwimali mboleko

Sixela malunga nemali malunga nenani lenani lokubuya, imilinganiselo yomthetho kunye nezinye izinto.

Ngo-2014, utshintsho kumthetho ongeniswe ngamandla. Ngoku abemi banethuba lokuyibuyisa inxenye yomsebenzi wengeniso xa ifumana izindlu nomhlaba. Ukwenziwa kweentlawulo kuseyimfuneko. Sithetha kuphela malunga nokutshintshelwa kwemali elandelayo. Ngapha koko, utshintsho luchaphazele kuphela abo balandela iimeko ezichazwe kumthetho kwaye banxulumene neqela elithile. Ukuba ufumana kule nkqubo, iya kuba ilula kwaye isebenze ngokufanelekileyo. Umsebenzi une-13% yentengiselwano. Ukubuyisa, kufuneka unxibelelane novavanyo, gcwalisa isibhengezo ngendlela ye-3-nyani kwaye unikezele ngephakeji esemgangathweni yamaxwebhu. Ukubuyisa irhafu xa uthenga indlu kwindlu mali, iya kuthatha ngaphezulu kweenyanga ezintathu. Masixelele ngayo yonke into ngolungelelwano. Onke amalungiselelo amakhulu amiselwe kwiNqaku lama-220 leKhowudi yeRhafu yeRusi yaseRussia, efakwe ngo-2014. Ikwabonelela onke amatyala apho le mithetho isebenza khona.

Ukubuya kwe-NDFL xa uthenga indlu kwimali mboleko

Yeyiphi iminikelo

Ngaba ibalulekile ixesha

Isixhobo sokubala

• Xa kuthengwe ngo-2014
• Kude kube ngu-2014.
• Yintoni echaphazela isixa

Ngubani onelungelo lokubuya

Ubudlelwane bePropathi

Phi

Ngawaphi amaxwebhu afanele ukubonelelwa

Ukutshitshiswa

Izakhiwo ezitsha-yintoni le nto

Yeyiphi iminikelo

Ukuba izindlu zithengwa ngetyala, ukuveliswa kabini kuveliswa.

• Ukuthengwa kwezindlu. Ezona ndleko ziphezulu zesomsebenzi esithathiweyo - ama-2 000,000 ruble. Yi-13% kwaye ilingana nee-ruble ezingama-260,000. Ukuba into ibiza kakhulu, ikwangama-2 000,000 ruble ukubala, kwaye ukuba iphantsi, kuphela ixabiso layo lokwenyani.
• Ngeepesenti zemali. Elona nani liphezulu ofuna ukuhlawula ipesenti - ama-3000,000 ruble. Kwenzeka into efanayo apha. Ngokuhambelana, kunokwenzeka ukuba ibuyise i-ruble i-390,000.

Ukubuyiswa kwerhafu yengeniso yakho kuyabuyiselwa xa uthenga indlu kwimali mboleko. Esi sifinyezo sithetha irhafu ehlawulwa kwingeniso kunye nomvuzo. Ukubuya kwelizwe kuya kuba njalo njengoko igcinwe. Ixesha eliqikelelweyo ngunyaka omnye.

Ngaba ibalulekile ixesha

Ilungelo lokufumana imbuyekezo malunga nenzala isebenza ngokungapheliyo, ukuqala ngomhla wobhaliso lwamaxwebhu amalungelo. Imali yokufunyanwa ibuyiselwe ngokupheleleyo kule minyaka mithathu idlulileyo. Ukuba intengiselwano yenzekile ngo-2014, unokufumana imali kwithuba ukusuka ngo-2016 ukuya ku-2018.

Ukuba ukudluliselwa kwamalungelo okuthengiswa kwezakhiwo kwenzeke ngaphambi kweJanuwari ngo-2014, imbuyekezo yemali yenzeka ngezithintelo. Xa uthenga indawo yokuhlala impahla yokuhlala, esona sixa siphezulu siya kulingana nee-ruble ezingama-260,000, ngaphandle kwenani labanini. Akukho zithintelo ngepesenti.

Ukuba intengiselwano yenzeka ngoJanuwari ngo-2014, nganye yabanini banelungelo le-ruble eyi-260,000. Imbuyekezo ephezulu kwikhontrakthi yebhanki iya kuba yi-ruble ye-390,000.

Ungasingatha uyilo lobhaliso, nkqu nakwiminyaka embalwa emva kokufumana ilungelo kuyo.

I-CHEAPOTOTACURT

Ukucinga ngcono lo mgaqo, cinga ngemizekelo emininzi.

Isenzo senzeka kwixesha elisusela ngoJanuwari ngo-2014

Masithi ngo-2018 kwabakho intengiselwano nge-5.000.000. Ubungakanani bomsebenzi-ezingama-650,000 ruble. (13%). Abanini-isibini esitshatileyo esinetyala lesikwere kumaqhezu afanayo. I-650 000/2 = 325 000 nganye kubanini. Njengoko sisazi, abanakukwazi ukubanga ngaphezulu kwe-260,000,000 ye-ruble.

I-Bhanki imisele umyinge we-11% ngonyaka. Ikota-yeminyaka engama-20. Zintathu ezigidi zezihlanu zibambiso. Imali mboleko egqithisileyo iya kuba ngama-4 500,000. Isixa sokubuyiselwa komdla kwimali mboleko xa uthenga indlu: Sifumana i-292 500. ngalinye lamaqabane linelungelo elipheleleyo lokufumana imali kubungakanani, njengoko ingaphezulu kweyona ilungele i-390,000.

Omnye umzekelo. Isibini esitshatileyo sifumana indawo yokuhlala exabisa i-10,000,000. Kwezi, ama-6,000,000 akhupha ibhanki iminyaka engama-25 phantsi kwe-10% ngonyaka. Ukuncitshiswa kwerhafu umntu ngamnye kuya kuba: (i-10,000,000 / 2) x 13% = 650,000. Umda une-260,000. Ikhutshwe kakhulu kumlingane ngamnye.

Imali yokubuyiselwa kwemali kwisivumelwano sebhanki siqwalasele ngolu hlobo lulandelayo: Funda kuqala ukufunda ukuba kufuneka ugqithise imali kwimali mboleko. Isiphumo singama-9 500,000. Sahlula-hlula eli nani ngesiqingatha kwaye liphindaphinde nge-13%. Sifumana i-585,000. Inkulu kakhulu kuneyona ntlawulo iphezulu nge-390,000. Ke ngoko, ilungu ngalinye losapho liya kuqokelelwa kwi-ruble i-390,000.

Isivumelwano senzeka de kube nguJanuwari ka-2014

Sinika nemizekelo embalwa.

Masithi abantu abatshatileyo bathenga igumbi elinamagumbi amabini kwindawo yokuhlala abangama-3000,000, apho abangama-2 000,000 abaye bafumana ibhanki engaphantsi kwe-12% ngonyaka. Imvumelwano ihonjiswe iminyaka eli-10. Kwintengiselwano, banokulungela ukufumana isixa (3.000.000 / 2) x 13% = 190,000. Njengoko sisazi, kude kube ngu-2014, ukuba abatshatileyo abanokubanga ngaphezulu kwe-260,000. Owona mguquli uphezulu awuyi kuba ngaphezu kwe-130,000 umntu ngamnye.

Masithi, ukukhululwa ngaphezulu kwimali mboleko ilingana ne-1,400,000. Oko kuthetha ukuba ukuncitshiswa kwemvume nganye kuya kuba: (1,400 000 / i-9% = 91,000.

Umzekelo wesibini. Iimeko ziyafana, kodwa intlawulo engaphezulu kwexesha. Masithi urhulumente kufuneka abuyele kwi-500,000 nganye yabanini babini. Kule meko, umda wama-390,000 akasebenzi kwaye wonke umntu uya kwamkela isiqingatha se-ruble.

Yintoni echaphazela iintlawulo zonyaka xa unxibelelana ne-IFTS

Ukukhutshwa okokuqala ukukhutshwa kuthengwe, ke ngemali mboleko.

1. Ubungakanani be-NDFL

Imbuyekezo ikhutshwa kanye ngonyaka. Ihambelana nobungakanani berhafu yonyaka evela kwingeniso kunye nemivuzo kwaye ibuyiselwe imbuyekezo. Ukuba intsalela idlula kobungakanani, iya kuqhubeka nokuhlawula unyaka olandelayo kumgaqo omnye. Cinga ngale mfundo ngakumbi kumzekelo.

Isibini esitshatileyo sifumana izindlu ezixabisa i-6,000,000 ngo-2017. Omabini la malungu osapho asebenza kwaye ahlawule irhafu. Ukuncitshiswa kwentengiselwano kuya kuba: (ama-6,000,000 / 2) x 13% = 357,500. Umlingane uya kufumana i-50 000 ngenyanga. Ubungakanani berhafu yengeniso yonyaka ngama-78,000. Ngo-2018, wafaka isicelo kwiiarhente zikarhulumente. Inguqulelo yonyaka omnye ngonyaka yayingama-78,000, oko kukuthi, kangangoko ahlawulele ixesha eliqikelelweyo. Siqwalasele okuseleyo: 260 000 - 78 000 = 182 000 000. Masithi umfana owongeze umvuzo, kwaye kunyaka olandelayo irhafu ifike kwi-85,000. Kuyinto eninzi kakhulu imbuyekezo ngo-2019. Ishiye enye i-182,000 - 85,000 = 97,000 rubles.

2. Imali yetyala

Njengomthetho, ukuphumla kuyavela ngexesha lokugqibela. Intlawulo yokugqibela eshiyekileyo ayifane idibane ne-NDFL. Oku kugqithiselwa kudluliselwe kwimvumelwano kwikhontrakthi yebhanki.

Ke, masithi ngo-2017 isibini esitshatileyo esithenga igumbi eliyi-6,000,000, eliyithabatha ibhanki. Masibabize uAndrei no-Elena. Kunyaka ophelileyo, irhafu ye-Andrei ifikile kwi-105,000, i-Elena - i-110,000. Kwimeko yokuqala, umohluko wawungama-75,000 - kwi-70.000 - 95 000 = 15 000. Lo mahluko udlulele kwilungu lobambiso kwinxalenye yembuyekezo yembuyekezo.

Masithi iphepha lihonjiswe iminyaka eli-15 phantsi kwe-10% ngonyaka. I-Overpayayment - 2,800,000. Chaza ipesenti nganye yamaqabane: (2,500 000/2) x 13% 000 000. Ngolo nyaka, apho bakhutshwa khona ibhalansi kwi-NDFL, kwiipesenti ababangelwa kuphela yi-35,000 neli-15,000. Kuya kufuneka bafumane i-49,400, kodwa ukubala kuqhutywa ngendlela eyahlukileyo. Yintoni ebangelwa ngu-Andrei ngaphandle kwe-35,000, uya kuba nakho ukukhetha kunyaka olandelayo. Emva kweenyanga ezili-12, wahlawula irhafu nge-100,000, e-Elena - nge-90,000. Ngeli xesha, babeka amatyala angama-300,000 ebhankini.

Siqwalasele ukuncitshiswa kobusondlongo kwi-Subtter Phicot amalungu onke entsapho: (300 000/2) x 13% = 19 500. Ndongeza intsalela. Ku-Andrey: 49 400 - 35 000 = 14,400, i-Elena: 400 = 38 400 + i-300 + 93 900. kwi Kunyaka olandelayo, iqabane liya kufumana ezinye: 100,000 - 33.900 = 66 100, iqabane: i-ruble i-53900 = 36 100 yee-ruble.

Intsalela ihlala ihamba kwithuba elilandelayo lokuhlawula.

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Ngubani onelungelo lokubuyisela irhafu xa uthenga indlu kwimali mboleko

Ngabemi abaqeshiweyo kuphela kwiRussia Federation inokunandipha eli lungelo. Lo mthetho uyasebenza kubantu abaye bafikelela kwiminyaka yobudala. Akukho meko zokhetho zibonelelwa ngumthetho.

Ukuncitshiswa akuyi kuba nakho ukufumana ubuso ngobuso:

• Sele uyifumene-inkonzo ibe kanye;
• Abaqeshwanga abantu ngaphandle kokuqinisekiswa ngokusemthethweni kule minyaka mithathu idlulileyo;
• Ukuthenga isikwere kwizalamane zabo;
• Sisebenzise urhulumente. Inkxaso-mali kunye nezibonelelo zentlalo yokuhlawulwa ngokupheleleyo. Kwimeko yemeko engaphelelanga, umzekelo, xa usebenzisa i-matkapalo, isixa sayo sitsalwa kwiindleko zezindlu. Ukubuya kuxhomekeke kwi-13% kuphela umahluko okhoyo;
• Amacandelo asemthethweni-kuba kukho enye inkqubo yerhafu. Abahlawuleli irhafu yengeniso, kodwa i-VAT;
• Abasebenzi beenkampani ezithengwa izindlu zabo ngenkcitho yomqeshi;
• Abemi bamanye amazwe abangahlawulelwayo kwirhafu kwiRussia Federation.

Emkhosini kwinguqulelo, imali echithwe kuhlahlo-lwabiwo mali lukaRhulumente litsaliwe.

Imali mboleko kufuneka ijolise. Ubhaliso lunokwenzeka kuphela ukuba ipropathi ikwindawo ye-Russian Federation.

Ubudlelwane bePropathi

Kufuneka iqatshelwe ukuba ubudlelwane bepropathi yabanini kule meko ayidlali iindima. Ukwabelana ngepropathi akuthathelwa ingqalelo. Yonke intlawulo ngokulinganayo. Amaqabane elungelo lokusasaza ukuncitshiswa ngokokubona kwabo. Kwangelo xesha, oko akunamsebenzi ukuba omnye wabo usebenza, nokuba sele enela intlawulo. Njengoko sisazi, ikhutshwa kube kanye. Ukuhambisa iindima zakho, usapho lusebenza kuvavanyo. Ikhonzwa kube kanye. Guqula uluhlu emva kokuba kwamkelwa kwiimeko zikarhulumente akusenokwenzeka.

Kufanelekile ukuba uqaphele ukuba ukuhanjiswa okungafaniyo kubaluleke kakhulu. Ukuba izindlu zathengwa emva kweJanuwari ngo-2014, wonke umntu unelungelo lokulingana kwi-ruble elinganayo yee-ruble ezingama-260,000.

Phi

Ukutsalwa kwepropathi xa uthenga indlu kwi-mbomsGage inokukhutshwa kwi-itts okanye kwindawo yomsebenzi. Kwimeko yokuqala, iintlawulo zenziwa kanye ngonyaka, yesibini ngonyaka. Xa ukutshintsha umsebenzi wokutsalwa kunokwaleka kude kube yinyanga ezayo. Enye yeenzuzo zokufikelela kumqeshi kukuba ubalo lwenzeka ngokukhawuleza, kwaye hayi ekupheleni konyaka.

Apho ingenisa khona kwaye ungenise njani amaxwebhu:

• Ngovavanyo lwerhafu yesithili
• Kwiwebhusayithi yeNkonzo yeLizwe
• Kwiziko lezinto ezahlukeneyo ze-MFC
• Ngoncedo lweakhawunti yobuqu yomrhafi

Ngawaphi amaxwebhu afanele ukubonelelwa

Ubhaliso luya kufuneka:

• Isibhengezo esigqityiweyo sengeniso yonyaka ngohlobo lwe-3-NDFL.
• Ikopi yepasipoti yommi we-Russian Federation.
• Amaxwebhu oqeqesho-ukuthenga kunye nemvumelwano yokuthengisa, amava e-Egly, isatifikethi sobhaliso lwepropathi. Kwizakhiwo ezitsha, endaweni yazo ngamanye amaxesha ikhutshwe isenzo sokwamkelwa kunye nokudluliselwa kwepropathi yokuthengisa.
• Khuphela inn.
• Iikopi zetsheki kunye neengxelo zebhanki.
• Isicelo sobhaliso lokuncitshiswa kwerhafu.
• Isicelo sokwabiwa ngokutsha kwezabelo-kwisicelo samaqabane.

Uyilo lwenziwa minyaka le. Kuyimfuneko ukuba onke amatyala kwirente ayabuyiselwa.

Ukutshitshiswa

Njengomthetho, kuyenzeka xa iBhanki ibonelela ngeemeko ezifanelekileyo zomthengi wayo. Imbuyekezo inokufunyanwa lizikhuselo ezindala nezintsha. Imvume yokufumana impimlo inikiwe nokuba zikhona iintlawulo zokubuya. Kumaphepha amatsha, kuya kufuneka uchaze ithagethi yethagethi yangaphambili. Ngoyilo lonyaka kwiphakheji yamaxwebhu, zombini izivumelwano mazibandakanywe.

I-NDFL ibuyise inqaku xa uthenga kwizakhiwo ezitsha

Ukubuyiselwa kwenzala kunye nerhafu yengeniso yomntu xa uthenga indlu kwimali mboleko kunokwenzeka kuphela xa umniniyo echaza amaxwebhu ezandleni. Kwimeko yezindlu ezitsha, oku kunokuba sisisenzo sokufumana kunye nokudluliselwa. I-pecalical yinto yokuba iphepha lebhanki lenziwa kwangoko kunokuba likhutshiwe. Kwangelo xesha, abahlali bafanelekile ukuba bancitshiswe kwaye okwethutyana xa ipropathi yabo ayikabiwa.