Ngo-2021, izakhamizi zaseRussia zizoqala ukukhokha izintela ezintsha ezivela kumadiphozi ebhange. Intela izobalwa kanjani, ngasiphi imali okudingeka ukuthi ikhokhwe, futhi kungenzeka ukuthi uthole isaphulelo - ngaphezulu kokuqukethwe.
Ngokusho kwemithetho yakudala, okungukuthi, ngaphambi kukaJanuwari 1, 2021, intela yama-deposits iya kuMgcinimafa kuphela uma inani lenzalo kulo lidlula inani elisemqoka le-Central Bank (CB) namaphoyinti amaphesenti amahlanu. Intela yama-35% akhokhelwe ngqo kusuka kulokhu okudlula. Ngalokho, uma umuntu engeyena umhlali, okungukuthi, akhokhe intela kwelinye izwe, izinga lalingama-30% kuphela. Kumele kwaziwe ukuthi umhlali angabhekwa njengalowo owayeseRussia ezinsukwini eziyi-183 ezinyangeni eziyi-12 ezilandelayo.
Kodwa-ke, ngeminikelo enjalo, izintela azizange zikwenze, njengokusezingeni lebhange eliphakathi lika-4.25%, isisekelo sentela siqala ngo-9.25% nangaphezulu. Manje amabhange awanasithakazelo esinjalo kuma-deposits awasakunikeli, ngakho-ke abanikazi bentela bangabakhokha.
Yini ezoshintsha?Ukubheja kushintshiwe, okubalela isisekelo sentela. Manje kuzoba okufanayo nakubantu ababonwa yizakhamizi, nakulabo abangenalo isimo esinjalo. Lokhu yi-13% NDFL. Ngasikhathi sinye, umthetho "kanye ne-5" akasasebenzi.
Imali engenayo evela kumadiphozithi, umbuso wethule inani elingahlobene nemali engenayo, ebalwa ngale ndlela elandelayo: Izinga elisemqoka lebhange eliphakathi ngoJanuwari 1 liphindaphindwe ngenani lama-ruble ayizigidi eziyi-1. Uma inani lediphozithi liyi-rubles eyi-1 million, noma ngaphansi, intela ayidingekile.
Isibonelo sokubala: ngoJanuwari 1, 2021, inani elisemqoka lingu-4.25% ngonyaka. Kusho ukuthi intela izokhokhiswa emgabeni, okudlula ama-ruble ayizinkulungwane ezingama-42,5 ayizinkulungwane ezingama-42.5.
Ake sithi unabazigidi eziyi-1,1 ku-akhawunti yakho, kusho isisekelo sentela - 13% yemali oyithola kuma-ruble ayizinkulungwane ezingama-57,5. Uma iphesenti lomnikelo wakho lingu-5% ngonyaka, khona-ke intela oyikhokhayo izoba ngama-ruble angama-373 ama-kopecks (13% wemali engenayo engama-57,5 imali etholakala ngo-57%).
Kuhle ukukhumbula ukuthi uma inhlangano yezezimali inikeza ama-deposits ngesilinganiso senzalo ngaphezulu kwamanani asemqoka ebhange eliphakathi nendawo, imali kumadiphozi anjalo ingadlula inani elingakhokhiswa intela.
Ku-Federal tax Service (FTS), kuyaphawulwa ukuthi intela kwidiphozithi kuzodingeka ukuthi ikhokhe ngokuzimela, kepha isimemezelo asidingekile. Lokhu kuzothatha ibhange lapho kunomnikelo wenziwa khona. Uma kuvela ukuthi imali engenayo idlula isisekelo esingakhokhisi, khona-ke intela izobona.
Qaphela ukuthi ngonyaka olandelayo, imithetho emisha ngeke ikhokhe intela, njengoba ithweswa onyakeni owedlule. Okungukuthi, ngo-2021 kuzofanela akhokhe ngo-2022 kuphela.