Whakawhitinga Mana - he aha te mea te reira? whakawhitinga Mana i waenganui i ngā rōpū e hāngai ana

I te Hānuere 1, ka haere mai 2012 ki te kaha te tau Federal Ture 277. tenei wahi o te ture i roto i te tahi mau ture kua whakatikatikaia, e pā ana ki te whakapai ake o te mau parau tumu o te utu mō ngā take tāke. Etahi tikanga o tenei Ture mai ki te kaha i te timatanga o 2014 te Wāhanga tau Ture 277 meingatia. haora V.1. Ko te NK 1.

whakawhitinga mana

Whakamāramatanga o te ariā i roto i roto i te tuhinga. 105.14 (n. 1). hoki eke Tikanga tūkunga i raro i whakaaro ngā kirimana rite tauwhitinga whakahaere. He aha te mea te reira? I roto i runga ki tenei tuhinga pā kirimana ki tenei rōpū i te mutunga o te kāwai ngā o ngā kaupapa. Me ratou ki kia taupuhipuhi.

kaupapa

He momo rerekē o whakawhitinga i roto i te ture tivira. Hoki te pŭpŭ tata'itahi, ngā ratou kerēme. Whakaaro i te hoko whakahaeretia (he aha te mea te reira, he aha e nga ture ki a ratou), he mea e tika ana ki te whakatū i te tuatahi o nga kaiuru katoa. Ka taea e ratou kia te whakahaere, ki te:

1. Kotahi me te taua kaupapa autaki tika ranei whai wāhi i roto i a ratou ki te wahi o runga i 25%. whakapumautia tenei kai toi. 105,1, p. 2 COP. 3.

2. Na whakatau o te tangata kotahi i whakaritea / pōtitia:

• upoko o te whakahaere;
• i te iti rawa hawhe o te hanganga o te whakahaere / poari o kaiwhakahaere o te pūrere.

3. ki nga mana o te matenga o te torutoru rōpū whakatinana i te taua kaupapa.

4. neke atu i te hawhe o te hanganga o te poari o kaiwhakahaere tinana whakahaere ā ranei te tangata tinana taua hanga.

kia whakahuatia te reira i COP. 11 o te tuhinga kotahi. E ai ki a ia, ka taea e te tangata i runga ake wāhi i roto i te whakahaere, tahi me:

1. Wife / tane.
2. Ngā mātua / mātua whāngai.
3. Kaitiaki / kaitiaki.
4. Tamariki (ngā tamariki whāngai).
5. Mau paroita.
6. E kore tonu / tonu tuahine toto / teina.

Enei hinonga he rōpū e pā ana. Kei te whakatakotoria hoki nga tohu i roto i te Art. 105.1 (iti n tuawha. 2). Taupuhipuhi mahi whakahaere me te tangata, ki te whakamana i te whakamutunga e ki te whiriwhiringa / whakarite:

1. Mahi i te hanganga anake.
2. I te iti rawa hawhe o te hanganga o te whakahaere kaimahi / poari o kaiwhakahaere.

I runga i tenei kaupapa te tono ano hoki nga tikanga o iti-rara. 11 o te tuhinga kotahi. whakaaro hoki taupuhipuhi:

1. Organization / tangata, ki te hoki ia o te moni kaupapa o mua (hāngai) i roto i te kamupene e whai ake, ko te neke atu i te 50%.
2. tangata tinana, ki te he tetahi o ratou i roto i te nahanaha kaimahi ki te tahi atu.

Paearu whakahaeretia whakawhitinga

whakaturia ratou te täkupu 105,14. E kore e te whakamāramatanga o te tauwhitinga whakahaeretia ngā he tohu o te wahi o te noho, te rēhitatanga, noho tāke o ngā kaiuru me whai. Heoi, faataa tenei āhuatanga i roto i Tuhinga 105,14. I roto i te ture tātari taea te whakapae huinga o ngā āhuatanga e nohoia e te tauwhitinga aroturuki. He aha te mea te reira? Tuatahi o te katoa, wahi o te rēhitatanga, kia waiho kaiuru noho tāke noho me whai pānga te rohe o te Russian Federation. I tua atu, i reira kia kotahi o nga mau huru e whai ake nei:

1. moni whānui (moni o utu) mo kirimana mo te tau (maramataka), neke atu i te 1 piriona moni. E ai ki te Art. 4 o te ture Federal № 277 (paratarafa 3) hoki 2012 kia nui reira e toru, a mo te 2013 -. 2 piriona moni.
2. mahi Kotahi kaiuru rite te keri aufau pupirikana. ka utu e tātai i te tere i tohua i roto i te ōrau. I te wa ano kia whakawhitinga whakahaeretia i waenganui i ngā rōpū e hāngai ana i roto i te pā ana ki te kohuke tangohia e taka i raro i tenei pupirikana, me te nui o te moni ki runga ki a ratou mo te tau (maramataka) hoki neke atu i te 60 miriona moni.
3. mahi I te iti rawa kia kotahi kaikirimana rite te aufau tono UST UTII, a i roto i te tahi atu taha i reira ko te kaupapa e kore e nei mahi ki te tikanga whakahaere taake motuhake. Ko te paearu mō whakawhitinga mana o tenei momo ngā te tohu o te nui o te moni e puta i roto i to ratou mau herehere. Me ngā rōpū ki te tae te nui o te 100 miriona moni. mo te tau i homai (te maramataka).
4. I te iti rawa tukua tetahi mema e i te titauraa ki tangohia tāke whiwhinga moni ranei te tono i te auau kore i te turanga i runga i te ngā utu. Kua whakatakotoria nga tūkunga i raro i tukua te whakamahi o tenei whakawāteatanga i roto i Art. 284, para. 5.1 o te Code. Here, e kore e kia tukua te rōpū tuarua i tiaki mea a kahore ki te whakamahi i te kore tere o tenei pupirikana. E mohio kirimana i rite whakawhitinga mana i waenganui i ngā rōpū e pā ana, katoa te pai ki runga mo te tau (maramataka) ki te kia neke atu i te 60 miriona moni.
5. I te iti rawa tetahi o nga taha e whai wāhi - te noho SEZ, i roto i nei mahi tikanga tāke whakarato hoki painga motuhake mō deductions i pai (whakaritea ki te tikanga whānui whakapumautia i roto i te rohe).

Ētahi momo o kirimana

Ka taea te aifaito etahi momo o whakawhitinga mahi ki roto i te ture tivira. I roto ia ratou, he huinga o whakaaetanga i runga i te hoko o ngā hua, te hanga o mahi, whakarato o ngā ratonga. Me takawaenga ratou e te whai wāhitanga rānei o tangata kahore e nei mahi rite taupuhipuhi. A, no te kore tātari tangohia ki pūkete te wātea o ngā hinonga tuatoru-rōpū i raro i etahi tikanga. I roto i ngā, rōpū tuatoru kahore e nei mohio rite taupuhipuhi, me te whai wāhi i roto i te whakawhitinga:

1. Kaua e mahi i tetahi atu ngā mahi atu atu i te whakahaere o te hoko tika o ngā hua, ratonga, production mahi. Ratou mahi matua, ko te kupu, mahi intermediation / whai wāhitanga autaki i roto i te kirimana.
2. Kaua e tango i tetahi mōrea i runga i a ratou, a e kore e whakamahi i nga rawa mo ngā mahi a te whakahaere, i raro i te kawenata o nga rōpū.

I roto i te mara o te hokohoko ke hoki e taea te whakahaere whakawhitinga. He aha te mea te reira? Ka tono te Tiriti ki te kāwai i raro i whakaaro, ki te:

1. Ka nui te nui o moni i te mutunga o te hinonga kotahi mo te tau (maramataka) 60 miriona moni.
2. Ko te kaupapa rite tavini hua e pā ana ki tetahi atu ranei ngā rōpū:

• kohatu utu nui me te konganuku utu nui;
• hinu me te hinu hua;
• konganuku ferrous;
• maniua;
• konganuku kore-ferrous.

E mohio whakawhitinga Mana (tae atu ki ngā pūtea taurewa) rite taua ki te te wahi rēhita o noho, te noho tāke o tetahi o nga rōpū ko te rohe / kāwanatanga, ngā i roto i te rārangi whakaaetia e te Tāhuhu o Order Finance № 108n. I te moni wa taua i reira e mo te tau maramataka nui 60 miriona moni.

IFTS whakamōhiotanga

I raro i nga tikanga Art o. 105,5, e hiahiatia ana hinonga ki te tuku i te whakamōhiotanga o whakawhitinga mana. ngā Information ki te tirotiro i te wāhi, noho rēhita ranei rite te wāhi nui rawa. kahore Notice o whakawhitinga mana tonoa muri atu i te 20 Mei o taua tau, i te mea te wā maramataka i roto i nei i hainatia te kirimana e hāngai ana.

āhuatanga haaputuraa

Case o haupūtanga, kakato, hapa kaupapa kia puta he pānui para. Ko te ture whakarato hoki te maha o ngā whakaritenga ki te kia tutaki e tona āhua. Notice o whakawhitinga mana ngā pārongo taketake e pā ana ki:

1. wā Maramataka hoki e te aufau whakarato te raraunga.
2. Kaupapa o te kirimana.
3. Whai wāhi whanaunga. I roto i ngā, i te ingoa tonu o te whakahaere, TIN (ki te tetahi), te ingoa o te tangata, tae atu IP. Arā hoki kaipakihi Takitahi te tau tāututanga o te aufau.
4. Ko te nui o hua me fakamolé ki tohatoha o hua / parekura i runga i ngā kirimana ki utu whakaritea.

Ka taea te kawea Whakakī i whakamōhiotanga o whakawhitinga mana i roto i roto i te pā ana ki te rōpū o ngā kirimana. Tenei āhuatanga e whakaratohia ana hoki i roto i te paratarafa 4 Art o. 105,15.

Ko te hōtaka mahi

Fakakaukau ki he anga ki te faaineine i te 1c whakamōhiotanga. E tohaina whakawhitinga Mana i roto i te hōtaka i runga i te pūtake o te raraunga tomo i roto i te rēhita motuhake me whaiaronga. Kei te tomo tenei mōhiohio ki te hōtaka, ranei mo te tau, ranei i mua noa i te faaineineraa o te whakamōhiotanga. Ka taea te whakatuwheratia wāhanga kei roto i te taputapu e tika ana mā te pūwāhi Ch. "Pūrongo" tahua. Ka taea te whakahaeretia ngā mōhiohio atu i te puka motuhake o "whakawhitinga whakangungu whakamōhiotanga kaiāwhina whakahaere." E whakarato ana te mātakitaki o ngā wāhanga katoa o te mahi ki ngā mōhiohio mō te hanganga o te pūrongo whakamutunga. kawea Teuteu whakamōhiotanga i roto i roto i toru ngā wāhanga:

1. Te hanga i tētahi rārangi.
2. Taki a te faatitiaifaroraa i te mōhiohio.
3. Tuhi ake pānui.

Kua whakarōpūtia te "kaiawhina" wae mana rite ki ngā wāhanga i homai. hanga Whakamōhiotanga te mo o ia whakahaere motuhake. I roto i tenei whakaaro, rawa i roto i te "kaiāwhina" Kia tohu te hinonga ture e tika ana.

Whakapaia te rārangi o

Hoki wehe o te mōhiohio e tika ana ki te hanga i te hōtaka o te papatipu katoa o whakawhitinga mana whakawhitinga e pā ana ki nei o counterparties e wātea ana ki te kamupene mahi hei tangata taupuhipuhi nei rēhita te ki waho. I tua atu, kia whakarārangi ai te hua ki te hokohoko te ao. E rongoa nei i te rārangi o hinonga taupuhipuhi kawea i roto i roto i te rēhita motuhake. Ka taea e te uru e koe i te reira i te tūemi tahuaroto "Kaiāwhina" ranei. Hoki whakarōpū o te momo e whakamārama tauwhitinga whakahaeretia ahakoa mahi hinonga taupuhipuhi rite te aufau i roto i tetahi o te toi i runga ake. 105,14 takoha me mehemea rēhita i roto i te SEZ. Hoki ia kaupapa, tohu whenua rēhita (ki te tāwāhi), Reg. tau, waehere pupirikana. Hoki hinonga kāinga kī te ingoa o te whaiaronga "classifier" tīpakohia. Nā ki te meka i mohio te tauwhitinga whakahaeretia e ngā rōpū e pā ana e kore anake, engari ano hoki kaupapa, tetahi o nei rēhita ko i te moutere, kei te kitea hoki tenei kōrero i roto i te hōtaka. Kia tino ki te tohu i te mōhiohio i runga i kaikirimana, tautangata raro ki kirimana e te hunga i te hua i tabulahia i roto i te Tuhinga. 105.14 (p. 5).

Āhuatanga kaute

E ai ki te Art. 105.3 (p. 1), ki te e whakapumautia te pūtea, tikanga pakihi whakawhitinga o ngā rōpū whai pānga e rerekē i te hunga i tāutuhia i roto i ngā kirimana rite i waenganui i hinonga nevzaimozavisimymi, e kore tetahi hua e taea te whiwhi e tetahi o enei rōpū, engari e tika ana ki enei rerekētanga mahi ka haere mai ki a ia, i tangohia e ia ki pūkete mo te whakaaro o te tāketanga. I roto i tenei take, i reira he he tikanga motuhake. I roto i te runga ki kaute moni i te tere kawea i runga i roto i roto i te kaupapa e kore e tenei arahi ki te whakaiti i roto i te nui o deductions tāke. Ka rite ki te okotahi, i roto i te manakohia te āhuatanga i reira whakamahi te aufau i te whakatikatikanga hangarite Art o. 105,18. Ki te te IRS i te arotake o whakawhitinga aromatawaitia takoha atu i utu mākete, te hinonga kāinga, mahi rite te rōpū tuarua ki te kirimana, kia whakamahia i roto i te tātai o enei utu:

1. utu obligatory i pai.
2. tāke moni whiwhi Whaiaro utua i raro i toi. 227.
3. Tāke i runga i keri. I roto i tenei take, kia kia kotahi o nga rōpū ki te tauwhitinga tona aufau, a me kirimana te kaupapa te ngohengohe ki te taake ngāue feedstock, whakatinana te whakamahi i te auau%.
4. Takahanga. I roto i tenei take, kia kia kotahi o nga kaiuru te whakahaere / IP, e kore ki te utu i te tāke ranei i reira.

Methods o te whakatau hua

E ai ki te Art. 105,7, te whakamahi i ngā kaiwhakahaere te tikanga i roto i te mahi o te mana pupirikana:

1. uara mākete rite.
2. Prices Ū Mai whakatinanatanga.
3. moni rite.
4. Tohatoha o moni.
5. Ko te tikanga utu.

Kei te whakaaetia ki te whakamahi i te matatini o e rua, neke atu rānei tikanga (Art. 105,7, p. 2). I roto i te whakatau i te utu o te hanganga ture rite tono i roto i ngā whakawhitinga, te mākete, ko te tikanga tino rongonui o utu rite. Heoi, i reira he kotahi okotahi. A, no te te hoko koe taonga i te hoko te mana, ka hanga te iti muri o te kirimana i waenganui i te rōpū nevzaimozavisimymi faaotiraa rite e te whakatinanatanga ū mai o te utu. whakamahia tēnei tikanga te ka ki te hinonga resell te hua, e kore e riro rawa whäwhäria e whai he pānga nui i runga i te taumata o te tawhē kerekere. taea hoki te whakamahi i te reira no te faaineine i te taonga mo te hoko i muri. I roto i ngā, ki te hanga hua wehenga, repacking, kōmaka, hanganga o Tuhinga. Hoki, he tika ana mō te wā o te ranu hua ki te kahore e nui rerekē i te ahanoa taketake nga āhuatanga o te hua whakamutunga tenei tikanga. E whakaaetia ana te whakamahi o te tahi atu tikanga e toru, ki te kahore e taea ranei e kore e taea whakarite ki te utu i te mutunga tika i runga i tautukunga / hanganga ture-kore o nga moni o whakawhitinga, me te uara mākete mō ngā take tāke.