Dokokin a kan haraji da kuma kudade: an dace tushe

A halin yanzu doka a kan haraji da kuma zargin kunshi da Tax Code (nan - da Tax Code), kazalika da halitta a kan ta da asali na tarayya da kuma na birni matakai, da sakamako daga wanda ya tanadi cewa, idan suka zo a cikin karfi da kuma aka soma kafin shigarwa cikin karfi na Tax Code Rasha Federation, sun riƙe su doka munasaba da kuma amfani ne kawai a kashi, wanda ba ya yi muwafaka da Tax Code. Wannan mulki ta tanadi cewa Tax Code, ba kawai da tushe amma kuma bin doka da oda a kan haraji da kuma kudade a kasar.

Na Tax Code hada biyu dialectically juna sassa. Daya daga cikinsu, da farko, ma'anar asali Concepts da Categories amfani a cikin haraji dokar. Yana kuma buga fito da muhimman hakkokin biyan haraji, da babban aikinsu suna dauke dokoki na dubawa hanyoyin, ma'anar wasu muhimman dabi'u na tarar for haraji laifukan.

A kashi na biyu na hada surori da cewa shaci da dokoki game da haraji da kuma hanyoyin da ayyuka dauki dabam haraji. Zuwa ga waɗanda, misali, da dokokin a kan haraji da kuma levies, VAT da kuma dangantaka a samun kudin shiga da haraji. Ya kamata a haifa tuna cewa dokokin ba su hada da wani iri-iri sashe umarni da umarnin ba su hada da ko da jagororin, ci gaba da Tax ma'aikatar. Wadannan takardu da ake bukata, ko da shawarar don amfani kawai domin haraji hukumomi. M ga masu biyan haraji, bisa ga doka, ne mai shiryarwa zuwa ga nuna yadda za a cika a bayyane.

Normative ayyukan sauran matakan da ake ba kunshe a cikin dokokin a kan haraji da kuma kudade, wanda abubuwa a kan ƙasa na Rasha Federation. Alal misali, bayar da cibiyoyin daga bangarori daban-daban na gwamnati a kan al'amurran da suka shafi haraji, ba za a mai suna zuwa canja ko a wasu hanya gaba da data kasance dokokin a kan haraji da kuma kudade.

RF Tax Code legitimizes da tsarin na haraji levied a kan dukan ƙasa a cikin wani uniform kuma m, da kuma tabbatar da bayyana muhimman hakkokin ka'idojin haraji a Rasha Federation, da za a bi ta hanyar duk cibiyoyin alaka da fagen daga haraji tarin ayyukan.

Legal dangantakar, wanda aka kayyade ta Tax Code - shi ne mai tsarin mulki dangantakar a kan samuwar, majalisarsa, tabbatarwa da kuma aikace-aikace na m mataki ga tarin haraji da kuma kudade. Kuma hada doka dangantakar, wanda bayyana kai tsaye daga kan aiwatar da haraji iko, shi yana iya zama kamar daukaka kara ayyukan, zanga-zanga da ayyuka na musamman jami'an, facts, kuma dalilai a kawo su gaskiya.

A ware ne ayyuka da suka shafi al'adu da aikinsu, kamar yadda na musamman irin haraji. Wadannan hanyoyin da ayyuka suna dauke da kwastan dokokin.

Domin haraji dokokin ta bayar da wasu na musamman sharudda da shigarwa cikin doka karfi. Daga cikin abubuwan, su ne batun da tsarin mulki arziki a kafa gaban ko babu retroactive sakamako na mataki ko doka inconsistencies. A daidai da wannan manufa, da mismatch aka gane idan akwai akalla daya daga cikin wadannan yanayi, wanda aka halin a majalisu yi:

- ya wuce wani ma'aikata da cewa yana da wani hakkin yin wani.

- idan ta soke da hakkin wanda ya samu ne kai tsaye daga Tax Code.

- Idan canje-canje, kari ko rage da aikinsu na batutuwa na haraji dangantakar;

- haramta ayyukan halatta Code ga masu biyan haraji.

- haramta ayyuka da cewa an yarda ga cibiyoyin na Jihar Code na haraji tsarin.

- modifies tushe, hanya da kuma yanayin da haraji dangantakar;

- musanya wording da kuma abun ciki na Categories da kuma sharuddan da shafi cikin Tax Code.

- a kan sauran sigogi ba sadu da bukatun da ruhu daga cikin kayan abinci na Tax Code.

Relations a cikin tsarin na kasar suna gudana tawurin ba kawai Tax Code, amma mutum ayyukan da cewa tsara takamaiman wuri haraji, wanda ba a bayar a cikin Code saboda ta girma. Zuwa ga waɗanda, misali, hada da Attaura kan Corporate Income Tax, wanda aka soma a kan tushen da jinsunan bambancin da dalilai da kuma siffofin da tattalin arziki aiki, sabili da haka da iri da kuma siffofin haraji.