Akhawuntingi kule kurhwebo: lokuqaphela ukubaluleka "yokuthumela umhla" umba

Ngo-2010, i-Accounting urwebo lwenziwa ngendlela yokuba umhla ukuthunyelwa kwempahla ukuze kubalwe irhafu yengeniso, ekhaya kunye VAT sele simanywe - ukuthatha umhla ezivela evenkileni okanye yokugcina, wenza ngendlela ethile. Ngo-2011, umthetho yaqaliswa utshintsho oluthile kwenkcazo komhla ukuthunyelwa kwempahla ekubaleni yerhafu yengeniso kunye VAT.

Umzekelo, olubalelwa kwi urhwebo olunikiweyo ukusukela ngoJanuwari 1 kulo nyaka, kuba ukubala yerhafu yengeniso imini ekuthunyelweni kwemveliso iya kuba:

- umhla ukukhululwa kwabo kumthengi (umbutho, ummeli okanye umbutho ozibandakanye ukuthutha iimpahla), ukuba umthengisi ongaliphumeziyo ukuthutha impahla;

- Kwezinye iimeko, sebenzisa ngaphambili le mihla ilandelayo: komhla wotshintsho kumthengi okanye amalungiselelo umhla (SP), nto leyo yenza ukuba ukuthutha iimpahla, kodwa intlawulo eyenziwe Buyer.

NgoJanuwari 1, 2012 ukwenzela ukubalwa VAT accounting xa kwemini yorhwebo zimpahla uyavuma:

- umhla ukukhululwa kwabo kumthengi (umbutho okanye inkampani ababandakanyekayo uthutho iimveliso) ukuba umthengisi ongaliphumeziyo ukuthutha impahla;

- umhla wokuqalisa zemveliso yokuthuthwa kwezinye iimeko.

Kuba ukubala ekhaya imini zimpahla sisasetyenziswayo kucingelwa ukuba umhla ukuthunyelwa ukususela qonga ukusuka kwindawo yokugcina impahla, kwenziwe ngendlela efanelekileyo.

Akhawuntingi kwi kurhwebo ngenxa lotshintsho bazisa abantu abangahlawuliyo omnye ukuntsokotha entlanganweni of accounting werhafu. Ngo-2010, yaye emva koko, njengoko kutshiwo ngasentla, umhla ekuthunyelweni kwempahla bavuma ukuba likhululwe yokugcina, iinkcukacha irhafu VAT idibana kunye turnover irekhodwa kwi-mboleko. Credit akhawunti 90 , naye, kwakheka kwi isiseko ingcaciso kwi-invoyisi ukuba ukuthunyelwa kwempahla evela yokugcina (ngokuxhomekeke kumhla ukukhululwa kwempahla ukusuka yokugcina). Ngokusekelwe kwezi data, olubalelwa kurhwebo kwakunye nokumisela imithetho yokuqingqa isiseko serhafu ekuveliseni yokubala yerhafu yengeniso. Ngoku, entlanganweni yengeniso ingxelo kuqaliswa acaciswa ukuba kwezinye iimeko, kuyimfuneko kukuqonda umhla umhla ukuthunyelwa wokusungulwa iimveliso yokuhamba. Loo inkqubo Kulula kakhulu ukuba ukusebenzisa yaye, kwezinye iimeko, ufuna umbutho ukwenza ezongezelelweyo eslilula accounting irhafu ukubala VAT.

Ukumiselwa komhla zimpahla ibaluleke kakhulu ngokuphathelele iimpahla kwamanye amazwe. Ngokuba impahla. abeke nemihla ethile ubungqina obungamaxwebhu obunyaniso ukuthunyelwa kwempahla ngaphandle elizweni (iintsuku 180 ukususela ekuqaleni kulezo - yempahla kumazwe angamalungu le-Customs Union, kunye neentsuku ezingama-60 - ukuba iimpahla ezithunyelwa ngurhulumente, ezo izinto ezo, leyo, njengoko Osiqiniselayo accounting kurhwebo, abantu abangahlawuliyo banelungelo ingabonisi isantya ukuphunyezwa isibhengezo VAT xa kungekho bungqina bunjalo. ukuze ukusombulula iingxaki zangoku-mali kwi "umhla we zimpahla" trade kufuneka uvume amb umhla impahla zothutho ngqo kumthengi njengoko ukuthunyelwa ibandakanya intshukumo kwezithuthi kwindlela ethile Le nkcazo isebenza irhafu ezintathu: ..-VAT, irhafu yengeniso kunye nemisebenzi ekhaya Ngokubhekisele ukubalwa VAT, umbutho unelungelo lokuba babhalise kwi-nkqubo yee-akhawunti enye iindlela ezimbini lisenza izibalo zalo :. ifomu waybill lokuqalisa-1, okanye CMR-invoyisi le lula imibutho umelo uncedo ukucoca i-accounting irhafu (16 c.) (22 g.). Ukongeza, ukusetyenziswa kwezi ezintsha ubungeke optimizirovaat kakhulu amaziko oshishino accounting, ingakumbi phambili umsebenzi kumazwe angaphandle.