Tsamaiso ea lekhetho ka Russia: le melao-motheo ea

Tsamaiso ea lekhetho ea Russia e hlophisitse ka melao-motheo e itseng ea tsamaiso ea likamano pakeng tsa 'muso oa ka lihloliloeng tsa matla le mekhatlo kapa baahi feela ba tloaelehileng ka pokello le ho thehoa ha makhetho le mesebetsi ho etsa moralo oa tšebeliso ea.

Ka pelo ea tsamaiso efe kapa efe ea lekhetho e thehiloe makhetho. Tsamaiso ea lekhetho ka Russia dumella mmuso ho kenya tshebetsong mesebetsi ea eona ea taolo ya phallang lichelete tsa sechaba.

Tsamaiso ea lekhetho ka hare ho naha e ntshetswa pele ka nako ea 1991 - 1992 e, ka nako ya nako ea phetoho e khōlō ea moruo oa USSR pele, phetoho ea ho kopanela 'maraka le khohlano tsa lipolotiki. Mabaka a ka sehloohong susumetsa haholo ha a le ntshetsopele ya leano lekhetho kenyeletsa: lebaka la ho hloka phihlelo ka molao oa tsamaiso ea likamano tsa lekhetho ka tšobotsi ea molao, maqakabetsi a sechaba le tsa mathata a moruo le ka hare ho naha, hammoho le nako e khutšoanyane haholo ho theha tsamaiso e ncha ea molao oa lekhetho. Ka hona, le tsa moruo tse ruuoang le ipiletsa ho boiphihlelo linaheng tse ling.

Kahoo, Russia o lebisitse tsamaisong ea lekhetho, e leng e na le sete ya makhetho boletsoeng ka melao-motheo ea ho thehoa bona le selelekela ea, laola ho fetela ho feletseng le go tshegetsa nako ya tefo ya lona, hammoho le kongei bakeng sa batho bao e seng tefo.

Sebōpeho sa tsamaiso ea lekhetho ka emeloa ka mokgwa wa dikarolo: ho aggregate lekhetho ea bohatelli le ba boholong lekhetho, ho laola le manolotsoeng le lefa makhetho.

Ho joalo, makhetho tsohle li arotsoe ka:

- 'muso hlahisa boleng eketsa lekhetho, lekhetho ka chelete ea botho, excise, lekhetho , joalo-joalo;.

- lebatowa, ho akarelletsa le makhetho tse kang ho becha, thepa le ho tsamaisa lik'hamphani;

- ea moo kenyeletsa makhetho: thepa ho tswa ho batho ka bomong le fatše.

E atlehang lekhetho ka Russia ke ke ha khoneha a se na selelekela ea boemong ba ho ea bohatelli e khethehileng lekhetho:

- e le 'ngoe ea lekhetho temo (lekhetho la likhoebo tsa temo le mekhatlo);

- e sephara ea lekhetho, e leng tsamaiso e nolofalitsoeng ea lekhetho ea etsa lintho tse itseng.

Ho laola karolo ea tsamaisong ea lekhetho ka abeloa ho ba boholong ba lekhetho. Sebopeho sena setjhaba e reretsoe ho hlokomela ho latelwa le molao maleba, ka mokhoa o nepahetseng le e feletseng liqosong lekhetho, hammoho e le go tshegetsa nako ya matlotlo ditefello tse. Sebōpeho sa ba boholong ba lekhetho hloka mekhatlo ea 'muso le likarohano paballo ya naha.

Morao-rao tsamaiso e khopo ea lekhetho ka Russia e thehiloeng melao-motheong e latelang:

- Bonngoe ba tsamaiso ea lekhetho, akarelelitsoeng ho lihloohong tse itseng tsa Molao wa Motheo le netefatsa bonngoe ba lichelete, ho reka ka mokitlane 'me leano la ka chelete. molao-motheo ona ho etsa bonnete ba kopano ya sebaka a moruo ka har'a naha.

- Molao-motheo oa tsamaiso le fetoha le maemo, ho fana ka phetoho ya ba bang ba makhetho kapa mekgwa e loketseng ea ho eketsa kapa ho fokotsa moroalo lekhetho ho finyella litlhoko tsa sechaba.

- Molao-motheo oa botsitso. Ho ea ka molao-motheo ona, tsamaiso ea lekhetho ka Russia e lokela ho ba sa fetohe ka lilemo tse bonyane tse seng kae. Tsoang linaheng tse ling tloaela ho etsa leha e le efe liphetoho lekhetho tla etsahala feela boemong ba tšohanyetso 'me, ka go tlhaolega, ho tloha qalong ea selemo ho batla lekgetho.

- The multiplicity lekhetho. Molao-motheo oa sena se akarelletsa likarolo tse 'maloa, boholo ba tsona e nkoa e le sete ya makhetho le dintho taxable. Kopantseng Sepheo le makhetho e lokela ho ba mokhoa oa hore kopana ditlhoko tsa kabobotjha ba moroalo pakeng tsa ba lefang lekhetho.