Nqi kawm ntawv rau ntau cov tub ntxhais kawm yog ib feem tseem ceeb ntawm lawv cov nyiaj txiag. Ua tsaug rau kev txiav tawm hauv zej zog, nws muaj peev xwm rov qab cov nyiaj siv rau kev kawm: rau cov tub ntxhais kawm puv hnub - txog 6,500 rubles, cov tub ntxhais kawm hauv cov chav hais plaub - txog 15,600 rubles hauv ib xyoos.
Nws yog qhov tsim nyog
- - kev tshaj tawm hauv daim ntawv 3-NDFL;
- - daim ntawv theej cov se them se hla tebchaws;
- - ib daim qauv ntawm cov tub ntxhais kawm daim ntawv pov thawj hnub yug;
- - daim ntawv theej kev pom zoo nrog lub tsev kawm ntawv;
- - daim ntawv pov thawj los ntawm lub tsev qhia txuj paub txog qhov tseeb ntawm kev kawm;
- - cov ntawv luam ntawm cov ntaub ntawv them nyiaj (rau kev qhia);
- - daim ntawv pov thawj ntawm cov nyiaj tau los ntawm ib tug neeg hauv daim ntawv ntawm 2-NDFL;
- - cov ntsiab lus ntawm cov txhab nyiaj uas yuav them nyiaj
Cov Lus Qhia
Kauj ruam 1
Kev txiav se tawm hauv zej tsoom los ntawm cov nqi kawm (13% ntawm cov nyiaj), raws li Tshooj 219 ntawm Txoj Cai Sau Se ntawm Lavxias Cov Cai, tuaj yeem muab tau los ntawm cov neeg them se ua haujlwm uas tau them rau nws txoj kev kawm. Ib qho ntxiv, tus nqi no tsim nyog rau cov neeg them se-niam txiv, tus saib xyuas lossis tus saib xyuas uas tau them rau cov tub ntxhais kawm kev kawm (hnub nyoog qis dua 24 xyoos). Nws kuj tseem xav txog qhov nyiaj tau los ntawm cov nyiaj tau los uas cov neeg them se them rau qee lub sijhawm them se, thiab daim ntawv pov thawj ntawm 2-NDFL qauv (nyiaj hli rau ib xyoo los ntawm lub hlis) tau muab.
Kauj ruam 2
Tus nqi siab tshaj plaws rau kev them nyiaj ib nrab yog: 50,000 rubles rau cov tub ntxhais kawm puv hnub thiab 120,000 rubles rau cov neeg kawm ntawv hauv kev xa ntawv lossis yav tsaus ntuj cov ntaub ntawv thiab cov kev kawm sab nraud. Nws yog ib qho yooj yim los xam: yog tias koj them tus nqi kawm ntawv rau tus tub ntxhais kawm puv hnub, piv txwv li 40,000 rubles, koj tuaj yeem tau txais kev txiav tawm ntawm 5,200 rubles (13% ntawm tag nrho cov nyiaj them). Yog tias koj them 80,000 rubles, koj yuav tau txais tsuas yog 6,500 rubles. Tab sis tib cov nyiaj them los ntawm tus neeg kawm ua haujlwm ib nrab hnub yuav raug them rov qab yam tsis muaj kev txwv (13% - 10,400 rubles).
Kauj ruam 3
Txhawm rau xa rov qab cov nqi kawm ntawv, tus them nyiaj (ib qho ntawm niam txiv, thiab txij li xyoo 2009 - tus viv ncaus, tus tij laug ntawm cov tub ntxhais kawm puv hnub) lossis tus tub ntxhais kawm ua haujlwm nws tus kheej yuav tsum thov rau lub chaw haujlwm se uas nyob ntawm qhov chaw nyob. Los ntawm cov ntaub ntawv, koj yuav tsum muab cov lus tshaj tawm uas sau rau hauv daim foos 3-NDFL. Ib pawg ntawm cov ntaub ntawv hauv qab no yuav tsum txuas nrog rau nws: cov ntawv luam ntawm tus neeg them se phau ntawv hla tebchaws, tub ntxhais kawm ntawv daim ntawv pov thawj hnub yug, kev pom zoo xaus lus nrog ib lub tsev kawm ntawv, daim ntawv tso cai; daim ntawv pov thawj los ntawm lub tsev kawm txuj ci uas tus tub ntxhais kawm tau kawm nrog lawv rau lub sijhawm muab sijhawm puv sijhawm (sau ntawv, thaum yav tsaus ntuj) chav haujlwm.
Kauj ruam 4
Nco ntsoov xa cov ntawv luam ntawm cov ntaub ntawv them nqi uas paub meej tias cov nqi them rau kev kawm ntawv. Ib daim ntawv pov thawj (daim ntawv pov thawj) hauv daim ntawv 2-NDFL ntawm cov nyiaj tau los ntawm ib tus neeg, muab los ntawm cov koomhaum ua haujlwm, kuj tseem yuav tsum tau ua.
Kauj ruam 5
Cov nyiaj them yuav xa mus rau koj phau ntawv khaws nyiaj, yog li, hauv koj daim ntawv thov, qhia lub npe thiab ceg ntawm lub txhab nyiaj, nws cov ntsiab lus thiab koj tus lej lej.
