Khoom muag tau pom zoo ... Cov npe ntawm cov khoom siv tau

Excises - ib yam ntawm cov se ncaj qha. Lawv raug lev rau cov neeg them khoom uas tsim thiab muag ib pawg khoom. Tshaj tawm muaj nyob rau hauv tus nqi ntawm cov khoom thiab, raws li, yog hloov mus rau tus neeg kawg nkaus. Qhov loj me me txiav txim siab cov nqi ntawm cov khoom siv thiab cuam tshuam qhov kev thov. . Xav txog tom ntej no, li cas cov khoom yog pom zoo raws li excisable.

Tej ntsiab cai

Ib qho tshwj xeeb ntawm cov se mas yog qhov tseeb tias lawv tsuas yog ua raws li qee yam khoom. Nws muaj ntau lub tswv yim uas txiav txim xyuas cov khoom poob hauv lawv. Ua ntej tshaj plaws, nws yuav tsum raug sau tseg tias cov khoom siv tau yog tsis muaj kev tu ncua. Lub hom phiaj tseem ceeb ntawm kev them nqi yog los xyuas kom cov nyiaj txiag tau txais los ntawm cov nyiaj tau ntau tshaj thaum tau ua cov khoom muaj txiaj ntsig. Nws yog hais txog luam yeeb thiab cawv, thiab cov khoom roj av. Nws yog ib qho tseem ceeb uas yuav tsum nco ntsoov tias los ntawm kev qhia cov nyiaj no, lub xeev nrhiav kev txwv cov khoom siv uas tsim kev puas tsuaj rau cov neeg siv khoom. Nws yog, tshwj xeeb, txog kev haus luam yeeb thiab cawv.

Ntsig

Excises yog xam cov kev cai tswjfwm. Qhov no txhais tau hais tias cov nyiaj raug faib tawm ntawm tsoomfwv thiab tsoomfwv cov nyiaj txiag hauv cov qauv uas yog nyob ntawm seb hom khoom. Rau qee cov khoom, kev txiav tawm tsuas yog ua rau lub xeev pob nyiaj, piv txwv. Niaj hnub no daim ntawv teev cov khoom ntim khoom muag tau txiav txim siab. Nws yuav luag ua raws cov npe ua haujlwm nyob rau lwm lub tebchaws. в первую очередь табачные и алкогольные изделия. Nws yuav tsum tau muab sau tseg tias nyob rau hauv Russia excise khoom uas pom tau hais tias feem ntau haus luam yeeb thiab haus dej cawv. Nws zoo nkaus li tias nws yuav tuaj nyob rau hauv cov npe. Qhov no yog vim nws qhov tseem ceeb. Nyob rau hauv ib tes, nws tsis tuaj yeem xav tias yuav tsum tau obligatory rau cov tau txais kev pab, thiab ntawm qhov tod tes nws cov nqi yog qhov tsawg.

Daim ntawv txheeb xyuas

: Cov nram qab no pab pawg yog pom zoo raws li excisable khoom:

1. Ethyl cawv, ua los ntawm cov ntaub ntawv raw txhua yam. Qhov kos yog cognac cawv
2. Cov khoom muaj cawv muaj. Cov no muaj xws li emulsions, solutions, suspensions, etc. Qhov concentration ntawm cawv nyob rau hauv lawv yog ntau tshaj 9%.
3. Cawv ntau lawm. : питьевой спирт, коньяки, ликероводочные продукты, водка, вино, прочие напитки, в которых концентрация спирта больше 1.5%. Excisable khoom uas pom zoo raws li nram no: haus cawv, brandy, dej khoom, vodka, wine, thiab lwm yam dej nyob rau hauv uas lub cawv concentration ntawm ntau tshaj li 1.5%. Qhov tsuas yog tsuas yog cov ntaub ntawv caw.

: Nyob rau hauv tas li ntawd, cov nram qab no cov khoom yuav raug excise se yuav tsum:

1. Npias.
2. Cov khoom luam yeeb.
3. Tsheb, maus taus. Lub hwj chim ntawm lub cev yuav tsum yog tshaj 112.5 kW.
4. Tsav roj cov khoom xyaw.

и бензин (прямогонный в том числе). Tsis tas li ntawd, excise khoom uas pom zoo raws li diesel thiab roj av (xws li ncaj).

NK

Hauv tsab cai 181 ntawm Txoj Cai muaj qee cov lus piav qhia txog qee hom khoom. спиртосодержащие продукты, произведенные из любого вида сырья, включающие в себя денатурирующие компоненты, исключающие возможность их использования в пищевой и алкогольной промышленности. Raws li saum toj no qhia, excise khoom lees paub tias Alcoholic khoom ua los ntawm ib yam ntawm cov raw cov ntaub ntawv, xws li denaturing Cheebtsam tsis suav tau ntawm lawv cov kev siv nyob rau hauv lub lag luam ua noj thiab dej caw. Nyob rau hauv qhov muaj pes tsawg tus xws li cov khoom muaj cov kev daws, kev ncua, lwm cov khoom ua kua, yog hais tias kev faib tawm cawv nyob rau hauv lawv yog ntau tshaj 9%. Lub caij no, qee cov khoom muaj cuab kav excisable tsis tau lees paub txawm tias lub ntsiab ntawm cov cawv. Lawv muaj xws li:

1. Kho-thiab-prophylactic, kho mob, diagnostic txhais tau tias muaj nyob rau hauv lub xeev Register ntawm cov tshuaj thiab cov khoom kho mob. Tib daim ntawv teev muaj cov tshuaj nyob rau hauv cov koom haum muab tshuaj rau noj raws li tus kheej cov zaub mov txawv.
2. Txhais tau hais tias tsiaj phom sij, yav tas los sau npe thiab sau npe hauv daim ntawv sau npe, yog tias lawv muab ntim rau hauv ib lub taub ntim, qhov ntim tsis ntau tshaj 100 ml.
3. Khoom txom ncauj thiab tshuaj pleev ib ce. Lawv raug tshem tawm ntawm daim ntawv teev cov khoom ua luam tau, yog tias qhov feem ntawm cov dej cawv nyob rau hauv lawv tsis tshaj li ntawm 80%, lawv tau sau npe thiab raug tso hauv Lub Xeev Sau.
4. Cov khoom ntawm tsev tshuaj, nrog rau cov tshuaj tsw qab thiab tshuaj pleev ib ce hauv cov pob zeb aerosol.
5. Cov dej cawv tsim thaum cawv yog tsim los ntawm cov khoom noj khoom haus, dej cawv haus, thiab lwm yam khoom ntxiv los yog siv rau kev xav tau.

моторные масла, бензин, прямогонный в том числе. Excise khoom uas pom zoo raws li lub cev muaj zog roj, roj av, ncaj raws li zoo. Cov tom kawg yuav tsum to taub raws li cov zauv feem tau txais thaum cov roj, cov khoom siv roj / roj, cov roj siv roj, cov roj los yog lwm cov ntaub ntawv raw, cov khoom ntawm lawv cov khoom.

Pawg ntawm cov neeg them nyiaj

Lawv raug tsim los ntawm Tshooj 179 ntawm Txoj Cai Tswjfwm Se (Tax Code). Cov neeg tau txais nyiaj yog:

1. Koom haum.
2. Ib tug neeg ua lag luam.
3. Cov khoom raug lees paub tias yog cov neeg them nyiaj rau cov kev thauj mus los ntawm lub Xeev Lub Tebchaws ntawm Lavxias teb sab Federation. Lawv daim ntawv yog tsim raws li TC TC.

Nws yuav tsum raug sau tseg tias cov koom haum thiab IPs yuav suav tau tias cov neeg them yog tias lawv ua cov khoom lag luam uas tau ua se rau cov se.

Ib Yam Tseem Ceeb Tshaj

Excises txawv ntawm VAT nyob rau hauv uas lawv suav hais tias yog ib qho tsis tshua ncaj nraim cov se. Qhov no txhais tau hais tias lawv muaj nyob rau hauv cov nqi ntawm cov khoom ib zaug thiab them ib zaug. Tsuas yog cov khoom siv roj av. Rau lawv, lwm lub tswvyim ua haujlwm.

Pib thiab nyiaj

Thiaj li yuav txiav txim rau lawv, nws yog qhov tsim nyog yuav tau xav kom meej meej xav li cas ib qho khoom siv khwv tau nyiaj ntau npaum li cas. Ntawm no peb yuav tsum xa mus rau 182 thiab 183 cov khoom ntawm NK. Yuav cais tawm ob npaug se, cov nyiaj ua se tau them rau ntawm kev muag khoom ntawm cov khw. Nrog ntxiv kev muag khoom ntawm cov khoom, qhov nyiaj yuav tsis nce. сбыт их заводом-изготовителем, а не продажа их магазином или оптовым предприятием. Nyob rau hauv lwm yam lus, cov muag khoom ntawm excisable khoom rau se pom tau hais tias kev muag khoom ntawm lub chaw tsim tshuaj paus, es muag lawv mus rau lub khw los yog ib tug lag luam wholesale lub tuam txhab. Thaum txiav txim siab lub hauv paus thiab qhov nyiaj txiav tawm, nws yuav tsum raug muab xam kom pom tias qhov sib npaug yog sib npaug nrog cov hwj tshuaj thiab txhua yam khoom sib xyaw hauv cov chaw cia khoom. Cov cai no, txawm li cas los xij, tsis siv rau kev ua lag luam.

Ntshuam ntawm cov khoom

, ему следует учесть ряд особенностей начисления. Yog hais tias qhov kev kawm imports khoom uas hais tias yog pom zoo raws li excisable khoom, nws yuav tsum coj mus rau hauv tus account ib tug xov tooj ntawm cov nta xwb. Lawv tau txiav txim siab los ntawm cov kev lis kev cai uas yuav raug xaiv. Lub peculiarities ntawm se yuav txo tau rau cov nram qab no:

1. Thaum muab tawm rau kev ywj pheej thiab kev ua haujlwm rau kev noj haus, cov khoom yuav raug them nyiaj tag nrho.
2. Yog hais tias xaiv hom rov los, cov nyiaj uas tau muab tso tawm lossis cov uas raug xa rov qab rau nws thaum xa tawm.
3. Yog hais tias kev xa tawm, kev lag luam tsis muaj kev lag luam, kev rhuav tshem, kev tsis pom zoo los ntawm lub xeev, qhov feem ntau tsis them. Ib txoj cai zoo sib xws hais txog regimes ntawm re-export, bonded warehouse, free zone.
4. Yog hais tias kev ua tiav nyob rau hauv ib ncig ntawm Russia, qhov excise yog tsis them, yog hais tias tus export yog nqa tawm tsis pub dhau lub sij hawm tsim.
5. Yog hais tias qhov khoom yog nyob rau hauv lub sij hawm tuaj txawv teb chaws, ib nrab lossis tiav kev zam los ntawm qhov excise tax yog tso cai raws li cov cai hauv TC TC.

Export

, ему следует учитывать положения пункта 2 185 статьи НК. Yog hais tias ib tug neeg yog exporting khoom uas hais tias daim ntawv thov riznayutsya excisable khoom, nws yuav tsum nqa koj mus rau hauv tus account cov kev cai ntawm nqe lus 2 185 tsab xov xwm NC. Thaum exporting nyob rau hauv lub tsoom fwv ntawm re-export ntawm Russia mus rau Russia, tus nqi them raws li cov import yuav raug xa rov qab mus rau payer. Hauv lwm cov ntaub ntawv, qhov kev hloov rov qab tsis yog nqa tawm.

Kev zam kev them nqi

Cov nta kev tshem lub nra ntawm kev them nyiaj excises yog qhia tawm hauv 184 thiab 198 tsab cai ntawm Tax Code. Raws li ib txoj cai uas yuav tsum tau zam rau kev them nyiaj los ntawm kev them nuj nqis yog qhov kev lees paub ntawm lub tsev txhab nyiaj lossis tus lav hauv kev sojntsuam se. Lawv ua tau raws li tus lav nyiaj them rau lub txim yog tias nws tsis muaj ntaub ntawv lees paub txog qhov khoom xa tawm thiab them nqi se lossis nplua rau lawv li 180 hnub. Yog hais tias cov kev lag luam tseem tsis tau muaj, lub koom haum yuav tsum tau hloov tus nqi mus rau qhov nyiaj. Txawm li cas los xij nws rov qab yog tias cov ntaub ntawv saum toj no xa tuaj.

Daim ntawv teev cov kev nyab xeeb

Thaum muab cov khoom muag tauj tawm, tus neeg raug them yuav tsum muab cov ntaub ntawv rau Lub Chaw Saib Xyuas Kev Ntsig hauv 180 hnub ntawm hnub ntawm kev muag khoom lees tias qhov kev siv tau ntawm kev zam los ntawm kev them nyiaj excises. Ntawm lawv:

1. Daim ntawv cog lus (nws daim ntawv lees paub) nrog tus neeg yuav khoom txawv teb chaws. Yog tias cov khoom xa tuaj los ntawm lub rooj sib tham ntawm kev cog lus rau kev cog lus, kev cog lus, los yog hauv lub koom haum pom zoo, lawv raug nthuav tawm.
2. Cov ntaub ntawv them nqi, daim ntawv qhia nyiaj (lossis daim ntawv luam tawm). Cov ntaub ntawv no qhia meej txog cov nyiaj tau los ntawm kev muag khoom ntawm cov khoom muag rau lub teb chaws txawv teb chaws rau tus account ntawm tus neeg them nyiaj nyob hauv lub tsev txhab nyiaj los yog tus r / s tus neeg sawv cev ntawm tus neeg sawv cev, tus neeg sawv cev, tus kws lij choj.
3. Daim ntawv tshaj tawm kev ua lag luam (nws daim ntawv luam). Nws yuav tsum tau cim los ntawm Lavxias teb sab FCS, uas tsim cov khoom nyob rau hauv lub hom export, los yog nyob rau hauv lub cheeb tsam nyob qhov twg lub checkpoint yog nyob, los ntawm cov khoom uas tau raug xa mus rau Russia.
4. Cov ntawv luam ntawm kev xa khoom thauj / tsheb thauj mus los lossis lwm cov ntaub ntawv. Lawv yuav tsum tuaj txog ntawm cov neeg lis kev cai ntawm Lavxias teb sab, pom zoo tias cov khoom xa tawm.

Qhov kev kawm no muaj cai zam los ntawm kev ua haujlwm ntawm kev ua haujlwm yog tias nws khaws cov ntaub ntawv sib txawv ntawm cov nyiaj.

Betting

Txij li xyoo 1997, cov txheej txheem ntawm kev hloov ntawm feem pua (ad valorem) tariffs mus rau theem pib. Thaum siv tom kawg, qhov kev nce qib tsis tuaj yeem nyob rau hauv tus nqi tsis tshwm sim thaum tus nqi ntawm qhov nce ntxiv. Hauv no hais txog, xws li cov nqi txhua xyoo kho. Niaj hnub no, rau feem ntau cov khoom muag, cov khoom khauj tau los yog meej meej. Kev zam yog cov khoom luam yeeb. Muaj ib qho sib xyaw rau nws. Nws muab cov kev ntaus nqi qis thiab qee yam qis dua. Rau txhua hom khoom uas muaj cuab kav ua, nws tus nqi siv tau. Tsis tas li ntawd, cov cai tsim muaj kev cais ntau ntawm cov ntawv kho mob hauv cov khoom pawg. Piv txwv, cov nqi sib txawv yog teev rau cov dej cawv thiab npias. Lawv cov nqi yog nyob ntawm lub zog ntawm haus. Qhov siab dua yog qhov siab dua tus nqi, feem ntau. Yog tias peb tham txog cov tsheb, qhov nyiaj tariff yog nyob ntawm lub hwj chim ntawm lub tsheb.

Hniav nyiaj hniav kub & Watches

Lawv raug xa mus rau hauv Tshooj 181 ntawm Tax Code (sub-item 6, point 1). , изготовленные с использованием драгметаллов и их сплавов, культивированного жемчуга или драгоценных камней. Excise khoom lees paub tias jewellery tau siv zoo zoo nkauj tshooj thiab lawv alloys, kab ke haiv neeg pearls los yog precious pob zeb. Ntawm qhov txhais no nws ua raws li tsis muaj kev zam rau cov khoom tsim los ntawm kev txiav txim ntawm cov pej xeem los ntawm tus neeg siv khoom cov ntaub ntawv. Nyob rau tib lub sijhawm, txoj cai tsim kho ib daim ntawv teev cov khoom tsis muaj feem xyuam nrog cov hniav nyiaj hniav kub. Ntawm lawv:

1. Lub Xeem Lub Xeev, cov ntawv sib tw, kev sib tw, cov kev ntaus nqi, uas yog tsim los ntawm Tsoom Fwv Teb Chaws Txoj Cai los yog Cov Txwj Laus Tswj Haujlwm.
2. Cov nyiaj npib uas muaj keeb kwm ntawm qhov kev ntsuas them nqi thiab dhau qhov teeb meem.
3. Tej khoom siv ntawm kev ntseeg, kev coj noj coj ua, kev siv hauv lub koom txoos thaum kev pe hawm los yog kev cai ritual. Qhov kos yog lub tshoob rings.
4. Haberdashery.
5. Cov khoom ua los ntawm cov hlau los yog cov hlau sib txuam, cov khoom siv uas siv cov khoom ci, cov khoom siv tes ua tsim los siv cov khoom siv kub / xim-xim.

Kev paub txog kev paub

Raws li paub, lub npe ntawm cov se thiab cov se yuav muaj nyob rau hauv cov ntawv kawm hauv ntau lub tebchaws. Kev sib koom tes ntawm cov ntaub ntawv thiab kev pom tseeb ntawm kev paub yog ua tiav nyob rau hauv ntau txoj kev. Hauv qhov no, cov tub ntxhais kawm tau tsim lawv cov kev xeem rau ntau yam. , например, учащиеся пишут рефераты. Yog muaj lus nug hais txog cov khoom uas hais tias yog pom zoo raws li excisable khoom, nyob MIT, piv txwv li, cov tub ntxhais kawm sau tsab ntawv. Nws yuav tsum tau sau tseg tias cov ntsiab lus thiab cov ntawv xeem yuav pom tau tsis yog ntawm lub vas sab lossis lub rooj sib tham ntawm lub koom haum. Piv txwv, nyob rau hauv Internet muaj ib qho "Dean-NN" portal. Nov yog cov ntsiab lus thiab cov ntawv xeem. Nyob rau hauv cov ntaub ntawv pov thawj ib qho ntawm cov lus nug ntawm lub portal "Dean" - "Excisable yog cov khoom nram qab no". Ces ua raws li cov npe ntawm cov khoom uas koj xav tau los xaiv txoj haujlwm txaus.

Xaus

Cov ntaub ntawv tseem ceeb ntawm cov khoom siv tau yog nyob rau hauv Tax Code. Txoj Cai muaj qhov tshwj xeeb tshooj uas piav tag nrho cov lus nug tseem ceeb txog cov khoom no. Raws li rau kev xyaum, ces, raws li ntau tus neeg ua lag luam niaj hnub no hais tias, qee yam khoom muaj txiaj ntsig tsawg dua. Ua ntej tshaj, qhov no siv rau cov khoom luam yeeb. Nyob rau hauv lub teeb ntawm qhov tseeb hloov cai hloov, nws ntau lawm yuav tsum tau loj nyiaj txiag kev nqis peev. Kev xyuam xim tshwj xeeb yuav tsum them nyiaj rau tshaj tawm cov khoom muag excisable. Kev ua txhaum cai ntawm kev cai lij choj tam sim no ua rau lub luag haujlwm.