How kuverenga VAT, mutero mutoro mari mutero? Principles, algorithms, uye pamutemo framework.

Mutero kuna akawedzera mari (vakawanda chidimbu: VAT) pakati huripo mitero zvose zviri chimwe chezvinhu zvakaoma kubhadhara, overenga hazvisi nyore kudaro. Masangano Large mamwe chinokosha-mari turnover kuti kuverenga kuti VAT uye vane zveakaunzi chaiyo anoziva kuverenga VAT.

Ndima 1 ST. 146 of Tax Code anoti zvivako nokuda kuunganidzwa VAT ndivo zvinotevera zvinoumba zvebhizimisi;

- sale nhumbi, mabasa uye mabasa panyika yose Russia;

- kuchinjwa munharaunda nenhumbi Russian zvavanoda, mari izvo zvisina kugamuchirwa nokuda kubvisa dzemaitirwe mutero pamusoro kambani mari;

- kugadzirwa kuvakwa uye basa chokugadza kusangana dzavo zvinodiwa zvebhizimisi;

- kupinzwa nhumbi tsika nzvimbo Russia.

Art. 146 of Tax Code inopa kuti VAT payers vanosungirwa kupa vatengi uye vatengi anosimbisa mitemo yacho inivhoyisi uye iva nechokwadi chokuti mabhuku akakodzera wokutengesa uye kutenga. Uyezve, unofanira kuva nechokwadi kuti kuchengeta mabhuku cherogi vakagamuchira uye akabudisa invoices. The VAT chawo chinosanganisira Verengai mberi muripo riri vagamuchira sechinhu mberi mubhadharo yemberi vazvo nhumbi.
Vazhinji ruzivo maakaundendi kushamisika sei kuverenga VAT pamusoro mberi. VAT rinowanikwa kubudikidza mutoo: "VAT chitsama akaenzana mari mberi, yakakamurwa 118, nokumuwanzira nokuda VAT 18. Kana mwero iri 10%, uwandu VAT ukuwo, akaenzana mari mberi, yakakamurwa 110, uye kane 10" . VAT maererano nezvinodiwa nomutemo nhau nguva iri pakarenda muzvina.
How kuverenga VAT

VAT rinowanikwa maererano zvinotevera algorithm. Uwandu yomutero dzakava iri kota, izvozvo deducted kuwanda zvose mitero mari, uye mugumisiro ndiye VAT, uwandu izvo vanofanira kushandisa kuti bhajeti. Kana mari iri kupfuura kuwanda mari dzakava muna kota pakati mutero, mutero kuti kuderedzwa. VAT dzosera vachaitwa maererano Art. 78 of Tax Code. Kuti uwane mamwe mashoko pamusoro sei kuverenga VAT, inopiwa muna Tax Code nemamwe mabasa pamutemo.
The paakati inorondedzera mutero mutoro nekambani zvachose kwemari inobhadharwa kuti bhajeti. ruzivo International chinoratidza kuti nokuda kwomuzvarirwo mashandiro Zvakanyanya Kunaka Panguva Yepamuviri sangano kukosha kwayo kunofanira kuva pakati 30 uye 40% of purofiti. Zvisinei, akapa specificity yomutero ezvinhu munyika yedu, padanho mutero mutoro anogona dzinosiyana 2 kusvika 70%.
Nokuti kukarukureta yomutero mutoro zvinokosha vanochera pasi mitero uye ngaaverenge mari rakabva kutengeswa kwenhumbi (uyewo urongwa mabasa, anoshanda), iyo kambani akagashira kuti nguva. Next unofanira kuona sei kuverenga mutero mutoro. Ndicho reshiyo uwandu kubhadhara chitsama mari kubva pakutengeswa, pamwe asiri uchishandisa mari. Mari dziri uyewo mutero mutoro kwakakwana uye hama. More yakarurama ndiyo hama mutoro - nhamba Mhedziso chinoratidza mutero mutoro kune mari yakanga ichangotangwa kubva muzana.
Mari mutero inorangarira chekambani mambure purofiti mugore. mutero Izvi inobhadharwa nemakambani vatorwa uye mudzimba kuti mari basa ravo pamusoro munharaunda Russia. Ngaaverenge mutero pamusoro mubereko sangano zvakaoma. Subject kuti muunganidzwa yomutero ndiwo mambure mubereko kambani. Naizvozvo, nokuti kukarukureta mari yemitero iri kutanga dzaona mambure purofiti nokuti sangano rose nhau (mutero) kumwedzi. Kuti aite izvi, kunze zvachose mubereko sangano kutora ayo mari. Zvino, uye mumwe - nokuti nguva.
Kuziva chii anonzi haibatsiri sangano, zvinokosha kudare Tax Code. Article 248 ndiyo tsanangudzo zvinhu mari dziri pasi mitero kuti mari yomutero, munyaya dzinoti zviri Tax Code kubva 252 kusvika 267 ndiyo rondedzero mari, izvo zvinogona kuderedza chekambani haibatsiri dzemaitirwe pakati mambure mari.