UTII: ọnụego, n'obi imecha na n'obi imecha ya maka ugwo UTII

UTII - a pụrụ iche usoro nke ụtụ isi nke entrepreneur na-akwụ ụtụ isi, ọ bụghị ihe na-adabere ahụ n'ezie na agu si (nwere) ego. Agu ego na-usoro na steeti na e debere dị ka iwu nke Russian Federation, dabere na a akpan akpan ụdị ọrụ. Isi ihe na-akpata na-ekpebi ego, na nchịkọta nke dị otú ahụ nke anụ ahụ arụmọrụ dị ka obodo ọrụ, nkwakọba ebe, ebe nke trading Ụlọ Nzukọ Alaeze, ọnụ ọgụgụ nke ugbo ala.

On ihe kpọmkwem na-eme bụ isiokwu agu tax, kenyere na iwu niile nke obodo ma ọ bụ district. Obodo ọchịchị nwere na na-ejikwa nke a nke na obodo larịị na-ekpebi okwu nke ịkwụ ụgwọ UTII nwekwara ụdị ọrụ bụ isiokwu UTII, na ihe - dịghị.

Tax-alaghachi na agu ego, nakwa dị ka ọ bụla ọzọ ndịa, jupụta na njedebe nke tax oge.

UTII ọnụego na gbakọọ site ọchịchị obodo, dabere na ebe na-eme. The tax na-akwụ ụgwọ ha nwere ego maka onye ọchụnta ego na-anọchi nke amanyere bụ iwu nke ugwo nke onwe ego tax na ihe onwunwe tax, ekesịpde a eke mmadụ, iwu n'ihi ndị na - Income tax, VAT na ihe onwunwe nke nzukọ. Otú ọ dị, ugwo nke UTII, dị ka Russian iwu na ubi nke ụtụ isi, na-adịghị gbochiri ugwo nke iga na ala tax, nakwa dị ka ugwo nke ala ụgwọ na excise ụtụ isi.

The n'obi imecha ya maka UTII - iri abụọ nke ọnwa mbụ nke ọzọ nkeji iri na ise (gbasara ego obodo oge). The ụdị na nke faịlụ tax alaghachi na agu ego, mma January 23, 2012 ka nke Federal Tax Service nke Russian Federation. The ọnụego nke n'otu obodo tax hà iri na ise pasent nke nwere omume ego. UTII na gbakọọ dị ka ngwaahịa nke tax ọnụego ya na ndị tax isi, ntụgharị na-eri uru nke agu ego.

The n'obi imecha ya maka ugwo UTII na RF mmefu ego usoro - bụghị mgbe e mesịrị ka iri-na-ise nke ọnwa mbụ nke ọbịbịa nkeji iri na ise (gbasara ego obodo oge). Ịkwụ Ụgwọ nke tax na-rụrụ site na-atụ ụtụ isi n'ebe nke aha na obodo tax ọchịchị. Ka ihe atụ, n'obi imecha ya maka ugwo UTII nke mbụ nkeji iri na ise nke 2013 ekwesịghị ịbụ mgbe e mesịrị ka iri-na-ise nke April 2013. Na nke a, ụtụ isi-alaghachi na nke mbụ nkeji iri na ise nke 2013 na-osụk dịghị mgbe e mesịrị ka iri abụọ nke April.

Ọ dị mkpa iburu n'obi na iji na okwu nke ịkwụ ụgwọ UTII, dị ka Russian Federation ụtụ isi ụkpụrụ pụtara site a amanyere bụ iwu quarterly ugwo nke tax. Bụrụ na nke mebiri nke iwu na mbubreyo ugwo dị ka onye ọchụnta ego (ndị mmadụ n'otu n'otu), na nzukọ (iwu kwadoro) eweta penalties. N'ihi na ndị na-abụghị idebe okwu nke ịkwụ ụgwọ na ndị mebiri nke tax iwu ntaramahụhụ a na ebubo, nke bụ otu-atọ narị nke refinancing ọnụego nke Central Bank of Russia. Bịara n'Ezi Oge ndokwa nke tax alaghachi ma tax ugwo n'obi imecha UTII achịkwa mbụ paragraf nke Nkeji edemede 346,32 nke nọmba nke Russian Tax Usoro.