Icacise ukubuya VAT: ipateni ngokugcwalisa, esikiweyo

Ukulungiswa imbuyekezo yerhafu, yaye kamva yayo - oko kuyingozi kakhulu yaye asiyonto nje elula. A indawo ekhethekileyo phakathi ingxelo ithatha ixabiso yerhafu added tax (VAT), njengoko libonelela naliphi na ukusebenza lokuthenga okanye ukuthengiswa kwezinto - aseti eziphathekayo. Imibutho kunye imali enkulu nyanga nganye bazobe iqashiso phezulu amaxwebhu apho, ukongeza kwamanye yokubala VAT senziwa. Akumangalisi ukuba enjalo isixa yobalo papalata miscalculation, ngoko ulwazi imithetho kunye neenkqubo ukuwalungisa kubaluleke kakhulu. Ukuba isibhengezo irhafu elijongene sele efakiwe, kwaye impazamo kwi izibalo phendla ngoko yilungise kuxwebhu akwenzeki. Kulo mzekelo, i yahluzwa ifayile isibhengezo ye-value added tax (LE) ngaphezu.

Indlela yokwenza isicelo kwesibhengezo esulungekisiweyo

Ekuchongeni miscalculation leyo eyabangela imali iyonke kufuneka ukulungiselela yokulungisa / uvumo esulungekisiweyo of value added tax. Akunamsebenzi ukubonisa ulwazi oluchanekileyo zingeniswe ngaphambili, uxwebhu olutsha esicacisa kuphela ulwazi umahluko. Ukuba impazamo kwakhokelela siphantsi irhafu, ngexesha xa werhafu uthumele kwaye wahlawula iqondo eliphezulu, i declarant kuphela ugqiba ukuba iya kuvelisa uxwebhu olutsha kunye utshintsho, okanye ukushiya yonke into.

Emva kokugcwalisa ugxa VAT imbuyekezo kufuneka balungele abuyekezwe ukuhlolwa yerhafu. Le Umhlawuli kunokubangela kwi-ofisi Federal Tax Service, okanye umhloli ngawethu ukuba ayikhangele amaxwebhu. Ukuba ngebhaqo uya yadula ngenxa divergence lwe data, oko ijongene ubeka imali ebonakalayo izohlwayo, ubungakanani leyo ixhomekeke kuhlobo lomsebenzi.

Ifom isifungo iguqulwe amaxesha ngamaxesha, phantsi komthetho omtsha, ngo-2015, enikezela isibhengezo ehlaziyiweyo kwenziwa kuphela nge-elektroniki, into iphepha eendaba yexesha elidlulileyo.

Yintoni efunekayo ukuze unikeze ebalula declaration

Ukuba unikeze i CA kufuneka:

• Yiba umsayino iqhosha lwedijithali.
• Faka i software eyimfuneko kwi computer yakho.
• Misela crypto-pro.
• Seta ingalo crypt.

Inyathelo ngu step guide

• Yenza isibhengezo ukucacisa.
• Yomlando usebenzisa ingalo crypt.
• Beka usayino lwedijithali.
• Thumela ifayile kwiofisi yerhafu.
• Linda impendulo ulwamkelo isibhengezo kwi-e-mail.

Kwezinye iimeko, bakhonza UD

Formation of kwisibhengezo ecwengileyo ezinikezelwa yi-Tax Code of the Russian Federation, lo mthetho usebenza kuphela ukuya value added tax, kodwa kwezinye iintlobo, nto leyo inikezelwa IRS arhente ingxelo. Bakhonza olu hlobo lwengxelo rhafu kwiimeko ezininzi:

• Xa iimpazamo self-ezichongiweyo ngaphambili bafaka isibhengezo leyo eyakhokelela ekubeni isixa aphantsi yerhafu. Umzekelo, kutsalwe iVAT wamkelwa invoyisi kunye iimpazamo, elaba njengomqobo xa bebala.
• Ukususela kwiofisi yerhafu lalifumene imfuneko ubanike ingcaciso isibhengezo okanye yokufayilisha Declaration ehlaziyiweyo kwingeniso. Ukuba werhafu uyavumelana na ukungangqinelani ezichongiweyo, i CA kufuneka ukuba kudlula phambi kokuphela kweentsuku ezintlanu-. Kwimeko yokuba babengavumelani iimpazamo kwixesha elifanayo kufuneka zingeniswe kwi-ofisi yerhafu inqaku echazayo. Kuba imizimba amabango angekahlawulwa FNS ngexesha elimisiweyo lo mbutho uya kuhlawuliswa engange 5000, umthetho zasesekondari kwisithuba ngonyaka wekhalenda, isixa-20 amawaka engange.
• Zothunyelo ukuthunyelwa kwempahla sele lwenziwe, kodwa amaxwebhu impahla engqina umdla-ezamahala umlinganiselo, iye ezingekaqokelelwa singadlulanga isithuba esimiselweyo umthetho. Kulo mzekelo wakhonza isibhengezo ehlaziyiweyo yerhafu yengeniso ngenxa xesha, nto leyo lwathunyelwa ngaphandle iimveliso (iinkonzo ezinikezelweyo kwaye umsebenzi owenziweyo ngomlinganiselo we 0%).

Ngubani na phendla isiphoso, umhlawuli werhafu okanye umsebenzi kwiofisi yerhafu, umzekelo, ngexesha lophicotho idesika na, akunamsebenzi. Imithetho izilungiso embhalweni accounting idweliswe AR 22 \ 2010, ngokungqinelana ne-Code Tax, inqaku inombolo 81, nangoncedo Ndingashenxanga sibhengezo olunikiweyo ngexesha lokunika ingxelo yexesha apho yeyethu engachananga.

Akwazi ukuba ukujonga indlela isibhengezo esulungekisiweyo elektroniki? Isampulu kuyabonakala ngezantsi.

izinto kunokwenzeka

Njengoko kukhankanyiwe ngasentla, isizathu sokuba Jaji CA kunokuba impazamo kwisebe labasebenzi izibalo zemali. Ezinye ezimali ukukhonza isibhengezo esichaza ukuba imali kwi-zincwadi zemali kutshintshiwe esikhulu, yaye ecaleni ezincinane. Ukwenza njalo akuyomfuneko oko; ngokuba kukho inqaku othi ababekhonza kuphela UD ngokuzimeleyo wafumanisa imposiso kwi Code Tax.

Iziphumo zeemvavanyo zibhalwe igcine abasebenzi lokuhlola irhafu, mvisiswano leyo, kwelinye icala, camngca ulwazi lwabo ezintsha mephu akhawunti lobuqu berhafu, kwaye xa zimali uhambisa ukubeka isibhengezo, idatha zadvoenie.

Xa kufuneka ukuba angenise LE

isibhengezo esulungekisiweyo ngengeniso akufuneki wakhonza kwiimeko ezininzi:

• Xa uzibekela okanye ukufumana invoyisi hlengiso.
• Ukuba kwiofisi yerhafu kwi uphicotho bavavanyiwe VAT olongezelelweyo.
• Xa isiphoso ibonakele kwisibhengezo aluchaphazeli isixa VAT ukuhlawulwa okanye overpayment kuwandisa. Kulo mzekelo, nangoncedo sibhengezo elikhankanyiweyo isibophelelo, kodwa ukuba ufuna umhlawuli werhafu uwuthumele.

Indlela ukulungisa iziphene ekubaleni VAT

Iindlela balungisa izibalo exabiso added tax ichazwe ngokwenkcukacha kwinqaku inani 54 Code Tax kumhlathi wokuqala. Ngako oko, xa elibaleka ixesha lokunika ingxelo impazamo phezu kwikota yokugqibela sele sibonile, kuyimfuneko ukuba babale kuphela iziphumo ixesha apho kwenzeka. Ukuba awukwazi ukuseka ixesha e xa isiphoso, indawo efanele banokuba kule ngxelo yangoku. Amaninzi, impazamo ekubaleni value added tax kwezi meko zilandelayo:

• Xa senza invoice.
• Ngelo xesha yokwenza uphawu iintengo neentengiso.
• Kwinkqubo bonisa kweentengiselwano zoshishino accounting irhafu.
• Xa ufaka le ngxelo werhafu.

Eyona ndlela ilula ukulungisa iimpazamo ezenziwa xa kuzaliswa kwisibhengezo ngokwayo, kunzima kakhulu ukuba izilungiso ukubalwa invoyisi yerhafu ethile. Ngelo isanda, utshintsho ezibhaliweyo ukuya kuxwebhu, ngakumbi izilungiso ulwazi accounting kunye nengxelo. Xa kubalwa i irhafu qho accrual sisulungeke irente Declaration lonke ixesha ezixeliweyo, ukuya kwindawo apho imposiso ibanjiwe.

Ukungeniswa declaration

Ukuba impazamo lwafumaneka emva kokuba isibhengezo sele ukunikezelwa ngenxa xesha ingxelo langoku, kodwa ngaphambi kokuba osikiweyo wokungeniswa i ingxelo ngokwayo kunye / okanye ukuhlawula irhafu, kwimeko apho isohlwayo zezohlwayo ungekho. Noko ke, xa declaration esulungekisiweyo of VAT sifakwa ekuhambeni kwexesha, imposiso senziwe kwi isixa yerhafu, izohlwayo kunye nezohlwayo ayinakuphepheka. Ngokutsho Code Tax, akuba yaphela yokufayilisha amaxwebhu VAT uviwo, phambi kokuba 25 wenyanga elandelayo xesha lengxelo. ixabiso Ihlawulwe added tax kulingane nyanga nganye ukuya kusuku 25.

Sisulungeke sibhengezo kufuneka efayilini ngohlobo ukusebenza ngelo xesha, nto leyo izakulungiswa, umzekelo, ukuba isibhengezo unikwa ukuba ixesha phambi Januwari 1, 2014, oko kukhutshwa ifomu ephepheni. Ukuba impazamo akazalani kwimali VAT, isohlwayo uya kuba. Noko ke, abo elibalisa ukunyuka irhafu zeminyaka edlulileyo, ziya kubizwa njengetyala kwi mali ka-20% yemali eseleyo kwi ixesha. Kwezinye iimeko, abasebenzi benkonzo irhafu ayikwazi ukuthetha luxanduva linakho ukuba:

• Xa Uveze inaccuracy ukuzeyisa.
• Ukuba emva kovavanyo transfer lwenziwa sibhengezo, kwenzeke na impazamo.

EHlaziyiweyo isibhengezo irhafu wakhonza kwakunye ingxelo kwifom efanayo. Ukuze ubonise uxwebhu wetekeni, okt impazamo isonjululwe, phezu cover page, ngo "inani elichanekileyo" umgca kufuneka ukhankanye inombolo 1 ukuya xwebhu kufuneka ikhatshwe ileta cover kunye nesicelo le Mhlawuli ulwamkelo umzimba lwengingqi Federal Tax Service yoxwebhu, ngokunjalo ebonisa ubunyani kweziphazamiso uluhlu ehlobene izibambiso. Ngokutsho Code weRhafu, le ncwadi ukhuselo zingalungiswanga, kodwa ofisi ezininzi kufuneka anikezele kuyo.

incwadi ekhaphayo

Ngaphandle elivumelekileyo isibhengezo, irhafu kufuna ubukho uxwebhu, apho kufuneka ibandakanye ulwazi ilandelayo:

• Igama irhafu apho CA senziwa, kulo mzekelo, kufuneka ukhankanye i VAT.
• Ezimali irhafu ixesha apho zibalwe ngokutsha.
• Izizathu Jaji xwebhu.
• Iimpawu etshintshiweyo kufuneka ukhankanye ixabiso elitsha kuphela.
• Umgca yoxwebhu ezi ntlawulo zinokutshintshwa.
• Iinkcukacha zala maxwebhu ngenxa yentlawulo, ezibe kuluhlu iirhafu ashiyiweyo.
• Abagunyazisiweyo Utyikityo (CEO okanye zincwadi oyintloko).
• Ikopi ukuze yentlawulo engqina nokuhlawulwa kwerhafu kunye nezohlwayo.

Xa uqhuba abasebenzi yophicotho idesika lingacela amaxwebhu zaseprayimari IRS apho eli gciwane ezisisigxina.

Ukususela ngo-2017 i inqaku enengcaciso kwiSibhengezo ehlaziyiweyo kwi-value added tax singenziwa ngekhompyutha kuphela ngefomathi lusekiwe.

Bokuqonda kunye neziphumo lokufaka UD

Xa uthumela a ukubeka isibhengezo kufuneka bazi ezinye bokuqonda:

• Ngokufanelekileyo meko efanayo, xa umrhafi litshintsha idilesi ngokusemthethweni, nto leyo ithetha utshintsho kunye ofisi yerhafu. Ukuba kamva imposiso kwi ingxelo ziya kufumaneka, elo kwenziwa phambi kokuba utshintsho lwedilesi, ngoko esi sibhengezo nangoku wakhonza igunya lwengingqi Federal Tax Service ukuya kwindawo entsha yobhaliso.
• Ukuba ukungangqinelani ekubaleni VAT zaye zachongwa emva kokuba lahlukene, kongomisiwa imbuyekezo yerhafu nabo bakhonza ezifunda Federal Tax Service of igunya ndawo lokubhaliswa iqumrhu elisemthethweni emva kokuba utshintsho.
• Kufuneka kukhunjulwe ukuba DM werhafu usoloko yenza umdla kwinkonzo yerhafu. Ukuba iifom uyazisukula isibhengezo kwixesha serhafu closed, ngoko edesikeni okanye on-site iintlawulo lihlolwa phantse kunqandwa. Kulo mba, abasebenzi abaninzi zesebe zemali zokuzama ukunqanda filing UD, ngethemba lokuba irhafu awayiboni impazamo de emva ngummiselo ukulinganiselwa.

Ngomhla nexesha yokungeniswa isibhengezo esulungekisiweyo

Imigaqo UD kunye noxanduva zilawulwa yi-Code Tax, isiqendu 2-4, inombolo item 81:

• Xa isibhengezo ehlaziyiweyo 3-ambelwe inikwa ekupheleni kwexesha, nto leyo lochaziweyo yokufayilisha isibhengezo lokuqala kulinganiswe unikezelo ngokungqinelana ne esikiweyo lusekiwe.
• Ekunikeni "utochnonki" emva kwethuba yokufayilisha kwesibhengezo sokuqala, kodwa phambi kokugqitywa imiqathango nokuhlawulwa kwerhafu, umhlawuli werhafu akayi kuhlawuliswa. Kufuneka kubekho imeko esisiseko uzalisekisiwe: yokungeniswa isibhengezo kufuneka yenziwe phambi kokuba bazi yesiphoso yokuchonga abasebenzi FTS okanye ukuhlolwa kwendawo esuthwini.
• Xa uthumela UD emva kokuphela imiqathango njengoko lokuqala isibhengezo ukuziswa kunye nokuhlawulwa kwerhafu, umhlawuli werhafu akayi kutshutshiswa, ukuba zonke iimeko ingentla wadibana ngaphezulu ezimbini.

nenzala yayo kunye osemva ziye zihlawulwe phambi kokuba banikwe isibhengezo ehlaziyiweyo yerhafu yengeniso.

Site Service Tax uhlolo iye ayiqinisekiswanga isibakala iimpazamo kunye nokunika ulwazi bobuxoki, emva koko isibhengezo yahluzwa kwafakwa.

Ngokuphathelele uphicotho kwidesika ka kwesibhengezo zaseprayimari apho kubonelelwa UD, ukupheliswa wayo ukulandela xa ngokubonelela "utochnonki" ukuchonga ukungabikwa lwerhafu.

Ukwenzela ukuphepha ukungaqondani, declaration irhafu esulungekisiweyo kufuneka zingeniswe njengoko ezingenasigxina self-ekuqapheleni ingxelo.

Ukwenza le Declaration ehlaziyiweyo

Xa kuthethwa irhafu yaza yahluzwa iya kuba:

• Macandelo azalisiwe isibhengezo sokuqala, nokuba xa zifumaneka isiphoso.
• Amacandelo ukuba ukuba zizaliswe kulo ngaphambili, kwaye kwafuneka ukuba awenze. Ngokomzekelo, ngaba umhlawuli werhafu yiarhente irhafu, kodwa izibhengezo original abangenakubalwa arhente VAT, ngoko ke ukulungiswa kwale mpazamo kwi CA ufuna ukuquka icandelo enye ngaphezulu.
• ISihlomelo № 1 ukuya kwisahluko 8, xa yazala iphepha olongezelelweyo lencwadi iintengo kwisithuba apho ekhutshwe "utochnonka".
• Isihlomelo № 1 kwakukho kwicandelo 9, xa kuzaliswa iphepha olongezelelweyo lencwadi iintengo kwisithuba apho CA ikhutshwe.

Ukuzalisa isimemezelo oluhlengahlengisiweyo

Indlela ukugqiba eli xwebhu, kubaluleke kakhulu ukwazi, ngokuba luhlobo ezahlukeneyo, nto leyo ithetha kuphela amanani ethembekileyo nje thaca ngaphambili.

Ekwiphepha elingaphambili kukho ikholam «№ ulungiso", oko kunyanzelekile ukuba ugcwalise. Amacandelo 8-12 ukuba ukuzaliswa kuphela xa kusenziwa uhlenga-hlengiso inombolo yesicelo 001 Ngenxa ukulungiswa ukuthengiswa okanye ukuthenga emva kokuphela kwexesha lokunika ingxelo kufuneka uzalise inombolo yesicelo 1 ukuya kwicandelo 8, 9.

zimpawu lokufaneleka

Akukho ngaphantsi parameter ebalulekileyo umqondiso ngokungxamisekileyo, ezi amasimi azaliswe imivo 0 okanye 1.

• 0 - umfanekiso obonisa ukuba le ngcaciso elapha ngasentla kwiZiqendu 8 no-9 aliyi enikezelwa kwakukho indawo ye iinkcukacha zakudala.
• 1 - lo mzobo lufakwa xa idatha enikwe ngaphambili kwisibhengezo luyinyaniso kwaye efanelekileyo.

Ukufaneleka ebonisa kuyimfuneko ukuze ukuya Mhlawuli na kabili ulwazi. Ukuba a lot of iimpazamo, uyakwazi ukubeka 0 kuwo onke amacandelo kwafunyanwa kwisibhengezo, emva koko kuya kubakho inkcazelo khulula ephelele.

Qwalasela indlela ngqo isibhengezo izaliswe imali ukwanda. Kwimeko apho UD amiliswe ngaphakathi ukwenzela ukwandisa isixa serhafu phambi kokuba amaxwebhu angeniswe, kufuneka ahlawule. Ukuba akwenzekanga njalo, abasebenzi IRS liya kuqesha isohlwayo ngenxa yokulibaziseka. YOBOMI sisulungeke isibhengezo imini emva kukuvalwa ityala.

kubanjwe

Ukuba werhafu ivelisa UD ukuze sinciphise isixa, oku kukhokelela uphicotho edesikeni amagosa irhafu okanye uhlolo on-site uya kuqeshwa.

Ukuba isiphumo ujika ukuba werhafu kufuneka ahlale, ngoko-akhawunti yakhe iya kufakwa isixa esifunekayo, kodwa utyando enjalo, kufuneka angenise isicelo Federal Tax Service.

Inkqubo ixesha lokufaka UD ngo-2017

Indlela ukufaka imbuyekezo VAT ehlaziyiweyo? nokuba imigaqo echazwe? Ngowe-2015, abarhafi kufuneka kwifayile amaxwebhu kwiofisi yerhafu ngekhompyutha. Ngokuhambelana nqaku inombolo 174 of the Code Tax, umhlathi 5, zonke izibhengezo ezikhutshiweyo ephepheni, ithatyathwe ukuba. Imithetho efanayo abafanele isibhengezo, ngoko kulo nyaka ke zikhutshwa kuphela ngefomathi yekhompyutha, yaye oku kufuna, esichazwe ekuqaleni kweli nqaku.

Ngokubhekisele zokugcina ezithile wokungeniswa "utochnonki", ukuba akunjalo. Nikela kuncono ngoko nangoko emva kokuba sele ngokuzimeleyo ezichongiweyo ukungangqinelani izibalo, asifanele silibale ukuba ukufunyanwa esiphoso imizimba FNS ikhokelela izohlwayo.

Ukukhonza okanye ekubaluleni isibhengezo wonke umrhafi usombulula ngokwayo, kodwa musa ukulibala ngemiphumo kunokwenzeka. Ngoko ke, le ndlela ilungileyo kulo mzekelo - ukuze bayitshekishe ngocoselelo zonke izibalo kunye nengxelo ngokwayo phambi kokuba uzinikele yayo ukunqanda imbonakalo iimpazamo hlobo.