Direct ụtụ isi na Russian Federation

Direct ụtụ isi bụ ụtụ isi, nke na-ebubo kpọmkwem iwu ma ọ bụ eke madu, ma na ha na-akwụ ụgwọ ozugbo ka ndị na-na-ebubo na-apụghị gafere ọzọ. Direct ụtụ isi na Russian Federation - bụ ndị na-esonụ ụtụ isi: a tax on ụlọọrụ ego, onye ego tax, ala tax, tax on ala azụmahịa, nketa tax, onwunwe tax na ndị ọzọ kpọmkwem ụtụ isi - mbụ n'akụkọ ihe mere eme ụdị tax ego ..

Ndị na-esonụ kpọmkwem ụtụ isi anakwa ndị mmadụ n'otu n'otu (ụmụ amaala) - onwunwe ụtụ isi; ego ụtụ isi; tax on onwunwe nwetara dị ka a N'ihi nke a onyinye ma ọ bụ ihe nketa; njem tax.

Paramount ebe e nyere ego tax, ebe ọ bụ n'ụzọ bụ isi a tax ebubo na onwe ego. Na njikọ na ndị ọzọ aku ngwá, nke a tax na-iji na huu a ngosi redistribution nke ego, nke na-nwetara na ụlọ ọrụ, òtù na oru, nakwa dị ka ego natara site isi mmalite ndị ọzọ ma ọ bụ site na onwe-ọrụ. The ihe nke ụtụ isi bụ ngụkọta revenue, nke na-enwetara site a amaala n'oge a kalenda afọ, ọ bụghị naanị na ego, kamakwa obiọma. Mgbe ịgbakọ ego tax iwu nke kọwaa size eji na-abụghị taxable kacha nta, ya bu, a na-akụkụ nke revenue abụghị taxable. Ịkwụ Ụgwọ nke ego ụtụ isi na-adịghị ekwe ka na-emepụta na-efu nke òtù, ụlọ ọrụ na oru. Citizens na tax ọchịchị yiri ka ego na nkwupụta, nke ha natara, ie ka a nkwupụta, nke na-akọwa ihe niile ozi maka afọ nke ego natara na-egosi onye ọ bụla iyi nke ịkwụ ụgwọ, nakwa dị ka ego ụtụ isi, na-ama na-akwụ ụgwọ na a ego.

nọgidere n ryamye ụtụ isi na Russian Federation na ụlọ ọrụ iwu kwadoro (ụlọ ọrụ, ụlọ ọrụ, oru na onye ọchụnta ego). Ndị a gụnyere kpọmkwem ụtụ isi, na ụdị - ụlọ ọrụ tax (ego tax), ala tax na ihe onwunwe tax.

Income tax a na ebubo na azụmahịa ego nkeonwe ọchụnta ego na mmekọrịta. Na nke a, kpọmkwem ụtụ isi, ụdị nke ụtụ isi enyocha on onwe ego nwere mmetụta na ọha na eze na ụlọ ọrụ ebe ọ bụ na niile ụlọ ọrụ ga na-ẹkedọhọde pasent nke-enwetakwa ndị ọrụ n'ọrụ na ha na inye ya na ala.

N'etiti kpọmkwem ụtụ isi ọzọ dị mkpa bụ ka ikpo a tax na uru, ji a otu ebe ọdịda ke ya òkè na ngụkọta ego gọọmenti. N'ọtụtụ mba, ụlọọrụ na-eji a pụrụ iche usoro nke ụtụ isi, gosiri na ụdị ụlọọrụ tax. Ọ bụ a ofu ego ịkwụ ụgwọ mmefu ego, na-emepụta si itule mpempe akwụkwọ uru. Na nke a, na ike nke na ọ na-ha ụtụ isi na undistributed enwetakwa na dividends. Isi ndọghachi azụ nke ego ụtụ isi na-akọ na na taxable isi na-agụnye onu oriri, nke na ihe dị iche n'etiti mbụ na ugbu uru nke n'ezie na-ewere ego nke nzukọ na, ya, bụ isiokwu ụtụ isi.

N'ihi taxable uru òtù na-agụnye

1. The na-abụghị ọrụ ego;

2. The ego ewepụtara ire nke ngwongwo (ọrụ, na-arụ ọrụ), na ikike.

The tax isi kpebisiri ike ọ bụla ụdị ego iche iche, dị ka dị iche iche tax udu ke mmekọrịta ha.

Isi ọghọm nke Russian tax usoro-agụnye akwusighi nke ụtụ isi, oge mgbanwe ego nke tax udu na exemptions. All a doro anya na-arụ a na-ezighị ezi ọrụ. Akwusighi nke Russian tax usoro bụ isi nsogbu nke ụtụ isi.