Imajini - esima ...: ifomula. USt kwi impahla

USt impahla imele ingeniso umnatha lomthengisi. ixabiso layo uzimisele isekelwe kubume kwimarike, imveliso yabathengi wathengisa iipropati. Ukuze inkqubo yorhwebo zange ukulahlekelwa yimali, ixabiso imida bunikwa ngendlela yokuba ibandakanya zonke iindleko lomthengisi, ezinxulumene ukuthenga izinto, lokuvelisa kunye nokuthuthwa kweempahla. Ngamafutshane, uphawu-up - its yongeze ixabiso, kuchazwe ukunyuka ukuya ixabiso lokugqibela iimpahla okanye iinkonzo. It uhlawulela iindleko yenkampani kwaye ivumela ukuba ahlawule irhafu kunye nokwenza inzuzo.

indima karhulumente ukusekwa kunye nolawulo imida kwimpahla kunye neenkonzo

Ngenxa yokuba i-Russian Federation ulilizwe, nto leyo isisiseko ekusebenzeni balo matshinana lemarike imimiselo yonikezelo kunye nemfuneko, indima yalo ukuyilwa imida kwi iimveliso kunye neenkonzo wathengisa imisebenzi yokongamela kuphela kuphela.

Ngaloo ndlela, uphawu-up kwimpahla - igunya kuphela kwamashishini kunye nemibutho ezisebenza urhwebo kunye nemisebenzi yezoqoqosho (njengoko kucetyiswe methodological kwi ukuyilwa lweerhafu zemveliso). Umthetho basic - kufuneka ukuhlawula iindleko lomthengisi, kwakunye mali ezibanjwayo (iirhafu, izavenge ze-inshorensi).

Urhulumente kunye namagunya ayo ingawisa umda elingakanani amaqela athile kuphela kwempahla (okukhethekile igunya yoRhulumente Russian Federation). USt evenkileni, inkampani, inkampani ngeemveliso ukuba zityiwe usana (ubisi losana), ezinye iintlobo amayeza (izixhobo zonyango) isekwe ngabasemagunyeni isigqeba bendawo ethile. Oku kuyimfuneko ukwenzela ukuthintela ukwanda olungenazo kwamaxabiso eemveliso kubalulekile. Oku kulandelwa imizimba olugunyazisiweyo lwengingqi Service Antimonopoly.

Trading imajini: ifomula ukubala ingeniso (ngokubanzi) lweshishini

Yinto eyaziwayo ukuba kukho amaxabiso ezininzi kweempahla kunye neenkonzo: ngemiyinge emincinci, ihoseyile, zokuthenga. Ahluke nendlela yokufumana kunye nokufezekisa ngakumbi iimveliso. umda ukubala yaye iya kubalwa ngeendlela ezahlukeneyo. Kukho iindlela ezimbini eziphambili yokubala: on turnover lilonke naphezu kuluhlu. Ngamnye kubo lisetyenziswa kwimeko ethile, yaye ngenxa yoko ke aziyi kuthathelwa ngqalelo jikelele. Noko ke, kukho umgaqo jikelele - kuzo zonke iimeko eludinini ngemiyinge ithathwa njengento mzobo ngokupheleleyo, yaye lubonakaliswa ngohlobo kumvuzo.

imajini ubalo limele ifomula ilandelayo:

• Revenue Gross = (umthamo yorhwebo total) x (ebalwa izibonelelo zorhwebo) 100 Ubukhulu abaliweyo Isibonelelo izibonelelo zorhwebo = (100 +% kwi izibonelelo zorhwebo) x 100. Xa yokudibanisa ifomula ezimbini afumane indlela yokubala imida iyonke ingeniso: WA = (total mark urhwebo ingeniso x kwi%) (+ 100% yamanqaku-in).

Loo Lendlela ilungile kuphela kwimeko ukuba kuyimfuneko ukufumana imida ixabiso kwimpahla ezazithengiswa, ezo mpawu eyohlobo olulodwa. Ngamafutshane, oku kunokuba zombini ukutya kunye neziselo ezinxilisayo. Kubalulekile ukuba bayile iimveliso zange kwahluka enye kwenye yaye, ngokuyinene, yaba ixabiso imida lorhwebo, ufuna ukubala ngokwemimiselo yezemali.

Calculation imida asolwa turnover

Ezininzi iindawo ezinkulu ezithengisayo ngaphandle iimveliso ezahlukeneyo. Oku kuthetha ukuba inzuzo kwishishini kwiindidi ezahlukeneyo iimveliso ezithengiswa kuye ngamnye imiba eludinini. Ukubala ubungakanani lilonke eyongeziweyo zonke iimpahla, ezinye imiqondiso kufuneka zisetyenziswe. Ngenxa yoko, uSt ngenxa yorhwebo ukuze kubalwe le ndlela ilandelayo:

• ingeniso Gross = (T1 x PH1 + T2 x PH2 + ... Tn x PHn): 100.
  
  Apha, njengoko ixabiso T1 babona iqela elithile bokufakelwa iimpahla, njengoko PH1 - eqikelelwa isibonelelo zorhwebo qela. PHn Ungabala le fomyula ilandelayo:
  
  PHn = thn: (+ thn 100) x 100. Apho thn - amaqela imveliso ixabiso Isibonelelo zabasebenzi ngokwemigaqo%.

Xa ndiqukumbela, kufanele kuqatshelwe ukuba amanqaku-up - oko ke iyonke ingeniso lenkampani okanye ngqongqo, iveza cash Azigubungele iindleko yeefizi mandatory karhulumente kunye neendleko. Kubalwe le formula kunokwenzeka ukuba iqela ngalinye iimveliso, network yorhwebo ukusebenza okanye kwishishini, uye imida ezahlukeneyo ubukhulu, kaloku ke, kufuneka ukuba agcine irekhodi iibhokisi ezifanelekileyo balance sheet.

iindlela ziwela ukubala kwimida kwimpahla kunye neenkonzo yi ipesenteji engumndilili

Le ndlela imida yokubala luphawulwa elula elubala. Ingasetyenziswa yobalo na, nkqu umbutho encinane. Noko ke, kukho enye ethile ezinkulu - iinkcukacha ifunyenwe ngokuthi avareji, kwaye ifomula ngokwayo ayinakusetyenziswa ukubala ubungakanani irhafu (kwiSiqendu 268 i-Code Tax.). Ingeniso iyonke le ipesenteji engumndilili imi ngolu hlobo lulandelayo:

• Vd = (ubukhulu turnover (T) x ipesenti avareji kwingeniso epheleleyo (P)): 100.
  
  Ubukhulu bale vd ukuthini ekhulwini ngamnye ifomu: P = (isibonelelo zorhwebo ekuqaleni kwexesha lengxelo + nesibonelelo yorhwebo impahla ixesha ingxelo - urhwebo Isibonelelo bungaveli iimveliso ejikeleza): (T + impahla kwintsalela ekupheleni kwethuba lokunika ingxelo) x 100.

Kufuneka kuqatshelwe ukuba le fomyula eludinini - eli xabiso avareji, ibalwe kuthathelwa ingqalelo ukujika nkampani kunye nokusebenza kanye ngexesha yokubala (mark-up imveliso intsalela eyongeziweyo bempahla ingeniso). Amaxabiso afunyenwe ayikwazi kusetyenziswa ingxelo esemthethweni, kunikelwe kwabasemagunyeni werhafu. Kusenokuba nazo isohlwayo ngenxa yokuswela lwamaqumrhu ezimali ukuba kuxhuzulwa irhafu. Ngaphezu koko, oko kuthathwa njenge njengelinge ukuzifihla irhafu, nto leyo kungavumelekanga ngumthetho.

Iimpawu yokubala inani ophethe eyongezelelweyo intsalela assortments lweshishini kwempahla

Ukubalwa kumvuzo ngenxa yentsalela iimpahla ziya kwenziwa kuphela emva kokuba-inventri, ekufuneka yenziwe ekupheleni kwenyanga nganye. Njengoko indices kubalwa sebenzisa data kwi iindleko kusekelwe yempahla ekupheleni kwenyanga kunye neendleko yempahla bathengisa. Ngenxa yoko, imali yengeniso iya kuba:

• HP = (mark-ngosuku lokuqala enyangeni leyo billing + nesibonelelo korhwebo kwixesha langoku - Isibonelelo kushenxiswa nengeniso kweempahla) - isibonelelo korhwebo intsalela iimpahla ngeziphumo inventri.

Loo ndlela yokubala yenza ingqiqo ukuba isicelo kumashishini amancinci okanye iinkampani ukugcina iingxelo codes bar. Ngokusekelwe kule formula, sinokugqiba ukuba amanqaku-up - sisixa yenzuzo zoshishino, iinkampani, amaziko, Ukubala njenge intsalela.

isiphelo

Kufuneka kuqatshelwe ukuba nomqondo onjalo, ubukhulu imida okanye ishishini eludinini, amashishini isetyenziswa na ubukhulu ingeniso. Esi salathisi iza kunika iinkcukacha ezichanekileyo imali yengeniso, kwakunye ukulahleka ziko. Ngokubanzi, eludinini - oku ke ingeniso umnatha le nkampani, kungekho naziphi na iindleko: irhafu, iintlawulo mali, iindleko oluqhubekayo. ulawulo olululo lomncono iya kuvumela ukuba bafikelele kwisigqibo malunga inzuzo kwishishini kunye nemfuneko imveliso ngakumbi yempahla.