Saldhiga canshuurta

saldhig Tax - a jirka, kharashka, ama astaamo kale oo ah shayga canshuuraha. Waa hadal faa'iido lacag caddaan ah, kaas oo, si waafaqsan qodobka 274 ee xeerka cashuuraha, waa qasab ku ah canshuur khasab ah. Si toos ah ay khuseyso in ay heerka canshuurta. Habka guud ee waxaa la go'aaminayo waa nidaam Code Tax ee Ruushka in article 54-1. Determination of saldhig u ah xisaabinta cashuurta oo kala duwan ayaa sidoo kale ku salaysan ku salaysan articles kala duwan ee xeerka cashuuraha.

Tilmaamayaasha Qiimaha sifaha shayga of canshuuraha ee la xisaabayo canshuurta hantida ee shakhsiyaadka ama hay'adaha sharciga ah, jirka - walxo soo saaray alaabta ceeriin. Waayo, saldhig macdanta oo dhan waxaa lagu go'aamiyaa canshuur.

saldhiga canshuurta waxaa la aasaasay by hababka soo socda:

• lacag caddaan ah (shaqo), taas oo dakhliga waa xaddiga helay by canshuur inta lagu guda jiro xilliga iyo kharashka - oo dhan lacag xaddi muddo this,
• aruursaday, taas oo dakhliga aqoonsan yahay xaddi kaas oo xaq u baxay ee muddada-maaliyadeedka, iyadoo aan loo eegin in ay tahay markii ugu (ama ka dib) haddii loo helay.

hay'adaha Legal cashuur dhamaadka muddada maaliyadeed ee la soo dhaafay, iyadoo ay ku saleysan xogta xisaabaadka iyaga u gaar ah ama ku salaysan macluumaad kale oo diiwaan ku saabsan dhammaan waxyaabaha la canshuuri karo.

ganacsatada Individual xisaabiyo saldhigga canshuurta sida dhammaadka muddada warbixintan, sida ay account ee dakhliga iyo kharashka hab la dhigay si ay u MHC iyo Wasaaradda Maaliyadda.

Waayo, canshuur kale (muwaadiniinta, shakhsiyaadka), saldhigga canshuurta waxaa loo xisaabiyaa ku salaysan xogta dakhliga la canshuuri karo in ka yimaadeen ururada ama sida uu account gaar ah dakhliga (nooc kasta).

Features saldhigyadii xisaabinta noocyada kala duwan ee hawlaha waa in lagu sameeyaa Articles 154-162 NC. Ma qoro kuwa hawlaha kuwaas oo ka soo baxay maqaal 149-1 ee xeerka.

Mararka ay dhacdo dhabtii ah ayaa laga helay (baadi) sannaddii saldhigga, kuwaas oo la xidhiidha in muddo la soo dhaafay, in muddada warbixintan hadda iyo xisaabin of xaddiga canshuurta qaadeen markii ay khuseyso.

salka VAT loo isticmaalaa iibinta alaabta ee cashuurta kala duwan. Xaaladdan oo kale, oo saldhig kasta waxaa si gooni gooni ah goostay nooc kasta oo alaabta in ay yihiin qoro heerar kala duwan. Haddii aad dalbato isku heerka ah VAT, salka la isu geeyn ah loo xisaabaa dhammaan xawaalad qaadeen heerka this. Si loo go'aamiyo lacagta salka, waxaa beddelay rubles Ruush heerka sarrifka ee Bangiga Dhexe ee taariikhda sale ama kharashka.

salka canshuurta ee canshuurta dakhliga shakhsiga ah (canshuurta dakhliga dadka dabiiciga ah) waxaa loola jeedaa lacagta daqliga nooc oo lacag caddaan ah ama sida lacagta ah wax. saldhiga waxaa ka go'an noocyada qaar ka mid ah dakhliga. Waxay waxaa lagu canshuuraa at 9, 13, 30, 35 boqolkiiba.

salka canshuurta ee canshuurta gaadiidka loo xisaabiyo in la ixtiraamo wax kasta oo haysta motor ah - sida xoogga leh hooras; khayrna matoorada diyaaradaha diyaaradaha - sida ku riixdaan engine ah ee duushay Dhulka, ka dhigan tahay biyo ah - sida awoodda guud ee tan; khayrna khayraadka kale ee hawada iyo biyaha - labada cutub gaariga.

All hababka ee canshuurta laga soo gebagaboobaya canshuurta (nidaamka la fududeeyay) waxay leeyihiin sal u gaar ah xisaabinta canshuurta. Waayo, xisaabaha isticmaalo waxyaabaha sida canshuurta dakhli ama dakhliga, hoos u kharashka. Marka la xisaabinayo xaddiga canshuurta 6% hoos u dhac ku ah hawlgabka bixisay. In la go'aaminayo salka 15%, tirada daqliga waa la dhimay by kharashka.