Chii VAT: nheyo Accounting zvitupa

Chii VAT? VAT zvichida ndicho akakurumbira pakati huripo mutero. Zvinonzi inobhadharwa masangano ose maindasitiri kushanda kuti vanhuwo mutero hwechiKomonisiti. Pairi, rumwe rutivi, vanhu vose anoziva. Ukuwo, ruzivo urwu rinowanzova zvokuti zvachero kuti vakawanda vanofunga kuti VAT - chiri nyore kuwedzera 18 muzana kubudikidza kukosha nhumbi kana mabasa.

Simple mutero haako. VAT maitiro anoratidza kuti mutero uyu ane nani zvakaoma kunzwisisa, sezvo dzimwe mabhizimisi vakasununguka kubva mari nayo, vamwe vawane zvimwe zvakanakira. Saka zvinokosha kuziva nuances izvi kuti VAT rinowanikwa nemazvo uye kwete kurasikirwa nemari iyi pachake nokuda kwokushayiwa zivo munharaunda iyi. It chinhu zvokutanga fines.

Chii VAT? General pfungwa

Kukosha akawedzera mutero - imwe mutero isina kunanga, ndiyo imwe mari nhumbi. It inzira caffeine unonyatsoratidza vakanyanyisa hurumende bhajeti. VAT rinorondedzerwa so musiyano mutengo kwenhumbi vakatengesa (mabasa), uye mari zvokunyama mari kuti kugadzirwa uye kurapwa.

mutero uyu ane zvakananga nezvaanoreva kwete Pricing, kuparadzwa mapatani, kudiwa vanogadzirisa. Kutaura zvazviri VAT ndechimwe simba kupfuura zvishandiso fiscal mamiriro.

MuRussia, kuti VAT ichishanda kubvira 1992. Zvino nzira pakupomera VAT uye muripo iri kugadziridzwa gl.21 Tax Code.

Sezvo January 2004 C1 nechikonzero VAT mwero iri 18%.

VAT payers muri emakambani uye munhu Entrepreneurs, utano vanhu kutakura nhumbi mhiri kumuganhu. Asingachaiti nemasangano VAT uye Entrepreneurs vari kushanda mutero utongi chaiyo. Saka, kuziva zvinodiwa kuti VAT uye zviri pamutemo uye zvakasikwa vanhu.

Pane mukana rokuti kubva VAT kunyange mukuru urongwa (art.145 of Tax Code). Sezvazvakanyorwamo, kuti VAT havagoni kubhadhara kambani, ane zveminda yokupedzisira mitatu asingaiti kupfuudza mamiriyoni 2. Rubles. Kusunungura kudiwa kuonana hofisi mutero.

Subject kuti VAT ndizvo zvinhu kutengeswa kwema (mabasa) uye kuchinjwa kodzero. Uyezve, zvinhu uye kuchinjwa amabasa (kusanganisira akasununguka) nhumbi, mabasa, kuvaka uye kugadzwa nemabasa, akaronga kwavo kuparadzwa, uyewo kupinza munharaunda RF zvigadzirwa.

About 70 Mhando kwema pasi Art. 149 uye 150 of Tax Code vakasununguka kubva VAT, sezvo akanyorwa Art. 146, p. 3 VAT wakadarikwa kushanda zvachose.

Kuti tinzwisise zviri VAT uye sei kuverenga izvozvo, unofanira kudzidza zvakawanda magwaro pamutemo.

The mutero hwaro - ndiyo mari iyo mutero rinowanikwa. It kunorondedzerwa (Art. 153-162 of Tax Code), zvichienderana nemhando kwenhumbi kutengeswa. Kana Implementation ane taxpayer pasi zvakasiyana mutero rates, mutero nechigadziko rinowanikwa yoga mumwe mhando kwenhumbi (mabasa) kuti tiri penyaya vachibhejera zvinhu. Kana ukashandisa mwero chete, kuti mutero nechigadziko anoonekwa kuti zvachose nokuda ose kwema kuti kutereswa panguva ino mwero. Mune zvimwe zviitiko, mutero vakuru vakakumbira kujekeswa kuti VAT kana pane zvakasiyana siyana rates taxable zvinhu.

VAT muripo zvandinovimbisa unomuka pamusoro kuripwa musi kana mabhuku acho (kusanganisira rushoma) vezvinhu (mabasa).

Paid Quarterly mutero. Uwandu mutero kuti bvisa. Kana ivo kusapfuudza uwandu VAT bhadharika, musiyano uri refundable.

VAT rate ndiwo: 0%, 10% uye 18%. List mishonga panguva yakaderera dzakapiwa munyaya. 164 of Tax Code.

Mitero panguva razero mwero nokuti kambani nani kupfuura VAT kusiya. Muchiitiko ichi kuti dzosera VAT pamusoro kutenga.

Huwandu VAT akabhadhara pamusoro nhumbi (mabasa) munharaunda yacho Russian Federation anofanira deducted kubva kushanda nenhumbi kutengeswa. Naizvozvo, masangano kuti kubhadhara VAT, haashandi emakambani vaiita mamwe mutero neChikomonisiti.

Saka, kunzwisisa chii VAT kunova kurerukira. In tsika, mutero uyu zvikuru zvakafanana VAT: mutengesi ose anowedzera inivhoyisi mutero uyu. Mutengi anogona bvisa kubva mutero inobhadharwa nhumbi (mabasa) mari. Somugumisiro, kuripwa VAT chaizvoizvo riri kwete vanotengesa zvinhu zvavo chokupedzisira chitoro vatengi. Nzira iyi inobvumira kuti kudzivisa kubhadhara mutero pamusoro mutero. Kurayira VAT chaizvoizvo apo chete nhumbi kuwira mumaoko yokuguma user.