Yintoni VAT: Isisekelo Accounting neeDiploma

Yintoni VAT? VAT mhlawumbe ethandwa kakhulu phakathi irhafu ezikhoyo. Le ehlawulwa yonke imibutho industrial besebenzela urhulumente irhafu eqhelekileyo. Kuyo, kwelinye icala, wonke umntu uyazi. Kwelinye icala, olu lwazi idla phezulu kangangokuba abaninzi bacinga ukuba VAT - yinto Ukongeza elula-18 ekhulwini kwixabiso kwempahla okanye iinkonzo.

Simple irhafu ayikho. VAT phawu lubonisa ukuba lo irhafu unalo isakhiwo kunokuba nzima, kuba amanye amashishini ayichatshazelwa ukusifezekisa, abanye ukufumana izibonelelo ezithile. Ngoko ke, kubalulekile ukwazi ezi bokuqonda ukuba VAT ebalwa ngokuchanekileyo zingabuthisi ngale mali eyakhe ngenxa yokuswela ulwazi kule ndawo. Kuyinto i bahlawuliswe sabaqalayo.

Yintoni VAT? imiba ngokubanzi

Value added tax - irhafu ngokungathanga ngqo, oko kukuthi i-iindleko engaphezulu yempahla. Kuyinto oluthile zokurhoxa yexabiso kuhlahlomali karhulumente. VAT ichazwa njengendleko umahluko kwempahla wathengisa (iinkonzo), kwaye iindleko iindleko eziphathekayo ukuze imveliso kunye nonyango.

Le rhafu uba nefuthe ngqo hayi amaxabiso, iipateni ngesifo sephepha, umz.ukulungisa imfuno. Enyanisweni VAT yenye zisezezona zixhobo zinamandla karhulumente karhulumente.

Ngo-Russia, i-VAT usebenza ukususela 1992. Ngoku inkqubo ezibiza VAT kunye nentlawulo hlengiswe gl.21 Code Tax.

Ukususela ngoJanuwari 2004 C1 rate VAT esebenzayo yi-18%.

ekubhataleni VAT na amashishini kunye noosomashishini ngamnye, abantu zenyama ukuthutha iimpahla ngapha komda. Uxolelwa kwimibutho VAT kunye noosomashishini abasebenza kwi ulawulo yerhafu okhethekileyo. Ngoko ke, bazi oko kuyimfuneko VAT kunye nabantu zomthetho bendalo.

Kukho ithuba akuyomfuneko-VAT nokuba ngamalungiselelo ngokubanzi (art.145 kweKhowudi Tax). Ngokutsho kuyo, i-VAT akakwazi ukuhlawula inkampani, ogama inzuzo kwiinyanga ezintathu zokugqibela ayidluli 2 million. Engange. Ukukhulula imfuneko uqhagamshelane kwiofisi yerhafu.

Phantsi VAT zezi ntengiselwano ukuthengisa iimpahla (iinkonzo) kunye nokudluliselwa amalungelo obunini. Ukongeza, ezi izinto kunye nemisebenzi transfer (kubandakanywa free) kwempahla, iinkonzo, ulwakhiwo kunye nofakelo imisebenzi, ukuba zityiwe yabo, kwakunye engeniswe ngaphakathi kummandla iimveliso RF.

Malunga 70 iintlobo yentengiselwano phantsi Art. 149 no-150 ze-Code Tax ayichatshazelwa VAT, njengoko idweliswe kwi Art. 146, p. 3-VAT operation ikhululeke onke.

Ukuze uqonde ukuba yintoni na VAT nendlela yokubala ngayo, kufuneka ufunde lukhulu lwamaxwebhu zolawulo.

Isiseko serhafu - sisixa apho yerhafu ibalwe. Kuchazwa (Art. 153-162 ye-Code Tax), ngokuxhomekeke kuhlobo yempahla bathengisa. Ukuba ukuphunyezwa kwe werhafu ngokuxhomekeke irhafu eyahlukileyo, isiseko irhafu sibalwa ngokwahlukeneyo kuhlobo ngalunye impahla (iinkonzo) eziphantsi yokubheja. Ukuba isicelo ngezinga elifanayo, lo isiseko irhafu uthathwa ukuba epheleleyo kuzo zonke iintlobo intengiselwano ukuba irhafu kule rate. Kwezinye iimeko, abasemagunyeni irhafu bacela ukucaciselwa le VAT ukuba kukho iintlobo weerhafu kunye izinto ezirhafelwayo.

kuvela isibopho intlawulo VAT ngomhla yentlawulo okanye pasile (kubandakanywa buso) yempahla (iinkonzo).

Uhlawule ngekota. Imali yerhafu ukuba axhuzule. Ukuba ngaphezulu isixa VAT ukuhlawulwa, umahluko ebuyiselwa.

amazinga VAT zezi: 0%, 10% ne-18%. Uluhlu iimveliso ngamaxabiso aphantsi enikwe kweli nqaku. 164 of the Code Tax.

Taxation ngeqondo uziro inkampani kukulungele ngaphezu exemption VAT. Kulo mzekelo imbuyekezo iVAT kukuthenga.

Isixa VAT ehlawulwa kwiimpahla (iinkonzo) kummandla we-Russian Federation iya kuxhuzulwa kwi-mali yempahla bathengisa. Ngoko ke, imibutho ukuba ahlawule VAT, musa ukusebenza kunye namashishini ababenza ezinye zeenkqubo werhafu.

Ngoko ke, ukuze uqonde ukuba yintoni na le VAT kuba lula kancinci. Ukuziqhelisa, le irhafu ifana kakhulu VAT: zonke ezozinto izifaka invoyisi le rhafu. Umthengi singatsala kuyo irhafu ehlawulelwe impahla (iinkonzo) zixa. Ngenxa yoko, intlawulo VAT okunene ayikho kwi nabathengisi iimpahla kunye nabathengi zabo zokugqibela lentengiso. Le nkqubo ikuvumela ukuba ngaphandle kokuhlawula irhafu kwi irhafu. Icala le VAT okunene kuphela xa iimpahla ukweyela ezandleni ngumsebenzisi.