Haraji tsarin

Tax tsarin - a sa na jihar biya, wanda aka faralta a kan ƙasa na wani jihar a cikin wajabta iri, ta amfani da hanyoyin da haraji, ta wajen musamman gabobin.

A haraji tsarin sun hada da: haraji, su payers, da dokokin hukumar haraji dangantakar, kazalika da jihar dalĩli wanda bada iko a kan dace biyan bashin.

A haraji tsarin a Rasha, kazalika da wasu sauran kasashe, ciki har tarayya haraji, yankin da kuma gida. Tarayya biya hada da kudade biya bisa ga uniform matsayin da rates a karkarar jihar (da hadade zamantakewa haraji, excise haraji, ruwa haraji, da darajar kara haraji , da dai sauransu). Regional haraji - biya zuwa tsara hukumomin na Rasha Federation (kai haraji, da dai sauransu ..). Local haraji - biya da cewa an saitaccen da hukumomi da kuma municipalities ana buƙatar biya a yankin ƙasarsu (misali ƙasar haraji).

A kan ƙasa na Rasha haraji tsarin aiki a hudu takamaiman halaye. Saboda haka, Sauki haraji tsarin aiki, aikin gona haraji, mai lebur haraji a kan hadin gwiwa da samun kudin shiga da kuma musamman yanayin da aka yi amfani a lokacin da yin musamman samar da-raba yarjejeniyar.

A daidai da ka'idojin da suka shafi na Tax Code, masu biyan haraji - mutane ko kungiyoyi da suke bukata biya duk an zartar da kudade da kuma zargin. A jihar haraji tsarin ma ya hada da samuwar haraji jamiái - persons wãne ne zai kasance da alhakin lissafi na dukkan biya daga biyan haraji da kuma canja wurin su zuwa ga kasafin kudin tsarin kasar.

Idan muka magana game da shari'a tsarin, ya kamata mu tuna game da Rasha Tarayya Law "A kan tushen da haraji tsarin." Duk da haraji tsarin, tun shekarar 1992, dangane da shi. Wannan tsara daftarin aiki da aka kafa jerin haraji, kudade da kuma zargin da ake yi canjawa wuri zuwa Rasha kasafin kudin. Bugu da kari, dokar da bayyana ayyukan da 'yancin biyan haraji, saboda haka, da haraji hukumomi.

Daga baya a cikin mataki da aka gabatar Tax Code, wanda ya kira da asali Concepts da kuma shirya haraji dangantakar a jihar. Wannan ne da nisa da babban dokokin hukumar da haraji tsarin.

Babban tarayya dillancin cewa ya yi aikin ayyuka na iko a kan yarda da dokokin karfi - FTS (wani raguwa na Tarayya Tax Service). Wannan jiki kuma na sa ido da cikawa da kuma daidaitar lissafi na biya, kazalika da timeliness na hada a cikin kasafin kudi na matakai daban-daban. FNS ake bukata wajen saka idanu da samarwa da kuma fataucin na taba kayayyakin kazalika da kiyaye kudin dokokin na Rasha Federation. Hakika, da haraji tsarin na jihar ginu ba a kan daya FNS: akwai wani yawan yankin hukumomi, wanda ya mayar da martani tare da tsari da kuma kula da haraji.

Saboda haka, haraji tsarin da ake kira tsari na bayyanuwar haraji dangantakar dake tsakanin 'yan ƙasa da kuma jiha. daya daga cikin mafi tasiri jama'a da manufofin da kayan aiki.

A haraji tsarin a Rasha, kazalika da haraji tsarin kasashen waje ne hanzari canza saboda canje-canje a cikin tattalin arziki, siyasa da kuma zamantakewa bukatar. An canza ba wai kawai cikin tsarin amma kuma ayyuka da suke yi. Yau haraji - wannan ba wani sauki kasafin kudin ƙari ga kayan aiki da kuma babban hanyar tsari na tattalin arziki, wanda rinjayar da tsarin da jihar, ta ci gaba da kuma rai yanayi.