How kuzadza ari VAT kudzoka? Change VAT. Kuzadza kunze VAT kudzokera

Maererano neduramazwi uye mabhuku anotsanangurwa, kukosha-kuwedzerwa mutero (VAT) inzira yekuregererwa kubhadharo yenyika kune chikamu chemari yezvigadzirwa, basa kana mabasa anogadzirwa pamatanho ose ekugadzirwa kwezvinhu, mabasa uye mabasa uye inorongwa sezvo ichiitwa. Saka, iwe unoda kuziva nzira yekuzadza chiziviso cheVAT.

Chii chinonzi VAT?

Kana iwe ukangoudza munhu akaenzana kuti chii chaVAT, inotarisa chimwe chinhu chakadai: iyi ndiyo mhando yemutero wakabhadharwa nemuiti wehurumende yekusika (kana kutengesa chigadzirwa chakagadzirwa nevamwe), kubva kwachazogamuchira purogiramu inopfuura kudhura kwekuita kwayo .

Mune mamwe mazwi, mutero unotarirwa kubva musiyano pakati pekutengesa mutengo wechigadzirwa uye mari inotengeswa mukutenga kwayo (kana kugadzira). Zvinofanira kuonekwa kuti mutengesi anoramba achibhadhara chikamu cheVAT, achichiisa mumutengo wokupedzisira wezvinhu.

Ndiani uye sei anofanira kuudza VAT

Mutemo pamusoro pemitero muChitsauko 174.1 cheMitemo Pamitero uye Mitero inoti zvakakosha kuzivisa mutero uyu:

• Vanhu vasina kubhadhara mutero wakapiwa (mamwe mashoko - Chikamu 173, ndima 5);
• Vanhu venyama uye vepamutemo kana vachibhadhara VAT;
• Yekutanga yekutanga makumi matanhatu nekutanga nyaya yevatero vemitero.

Kuziva kuzadza chirevo cheVAT, iwe unofanirwawo kutevera mitemo maererano neiyo mabhizinesi asingatakuri mutoro wokubhadhara mitero, asi anopa mavovo kune vatengi vavo, anofanirwa kuzivisa kukosha kwetero.

Chinyorwa 80 cheMutemo chinosimbisa kuti kuziviswa kwemutero uyu kunogona kuiswa nenzira yekushandiswa kwemari yose yebatsiro, yakabva, mari inoshandiswa, chinhu chinokonzerwa, chekubhadhara, mari yakawanda yeVAT nezvimwewo zvinyorwa zvakanyorwa pamusoro pekuverengwa kwemutero.

Vose vatori venhau veVAT vane ruzivo rwakakosha vanobhadhara vatengi veVAT panzvimbo yavo chaiyo yokunyora kwemazuva kusvika kumakumi maviri ezuva rekarenda yemwedzi mushure mekutengesa nguva.

Kugadziriswa kunobudirira kweChitsauko 174 kubva pazuva rokutanga regore rino kunobhadhara vateresi vose (pasinei nenhamba yevashandi) kutumira chiziviso chekuenzanisa kwakananga kuburikidza nemitambo yekuterevhisa kuburikidza nehurukuro inofambisa.

Zvinyorwa zvitsva zvekubika

Kuzivisa kweVAT kuri kuzadzwa panguva ino pasina kuchinja - maererano nehutungamiri hwehurumende yeHurumende yeMari Nha. 104n yaOctober 15, 2009. Asi mune tsamba ye Federal Federation (17.10.2013, Nha. ED-4-3 / 18585 "Pakuzadza mitero inoshandiswa kumatare emitero"), zvinokurudzirwa kuunza OCTO pane OKATO kubvira pakutanga kwemwedzi wokutanga wegore.

Muchiitiko apo iyo fomu yekuzivisa yeVAT yakagadzirirwa zvakakwana, kambani inovimbiswa kubhadhara mutero. Ndosaka zvakakosha kunzwisisa nzira yekuzadzisa kududzirwa kweVAT zvakanaka, uye kukwanisa kushandisa hurongwa hwekugadzira dhidhiyo yekuverenga.

Nyaya yacho inotsanangura muchidimbu mazadziro ekuzadza Mutemo Wechipatimho paVAT. Fomu yacho ine dzimwe pfungwa.

Zvikamu zvakanyanya zvebhuku rekupa mitero

Fomu pepa reti:

1. Chikamu chekutanga chikamu chakakwana chemutero wekutora chinotamirwa kubhajheji yenyika.
2. Chikamu chechipiri - kudhakwa, maererano nemashoko emafisi emitero, akanyorwa muhomwe yehurumende.
3. Chikamu 3 chekuzivisa kweVAT kunotarisa mari inodzingwa pachiyero che 0%.
4. Ad. 1 chikamu chechitatu chikamu chemutero wakabhadharwa, uyo wakaonekwa semugumisiro wekudzorerwa.
5. Ad. 2 chechikamu chechitatu - kuverenga kwechiyero cheVAT nokuda kwekugoverwa kwemashumiro, kutengeserana mumiti yakasiyana-siyana, kubhadharwazve kwekodzero dzevadzidzisi, VAT (nzvimbo dzekugara kune dzimwe nyika izvo mabasa ayo anopfuura nenzira dzakarongeka).
6. Muchikamu chechina, zvakakosha kuverenga VAT, zvichienderana nekutengeserana kune maitiro ezvokutengeserana, izvo zviyero zve zero zvinotsigirwa.
7. Chikamu chechishanu - chinotarisa mari yezviito zvekutengeserana nemutengo unobvumirana wezvakawedzerwa kukosha.
8. Chikamu chechitanhatu - VAT inoratidzirwa maererano nezviito zvekutengeserana pasina hurumende yakasimbiswa.
9. 7 chikamu chekuzivisa kweVAT kunoreva zviito zvokutengeserana zvisingaverengwi mubhadharo yeVAT, iyo isingazivikanwi nehurumende inobhadhara mutero, kana kune nzira dzinoitwa kunze kwenharaunda yeRussian Federation.

Gore rino, kushandiswa kwakafanana kwekuzivisa kweVAT kunoreva kushandiswa kwebhuku rakagadzirirwa peji. Kana chiitiko cheimwe mumiriri wesangano rezvemabhizimisi rinosanganisira zvinhu zvinoratidzwa mumabhuku ekuronga, zvikamu zvakasara zvinowanikwa mumabhuku ekutaura maererano nesangano.

Dzidziso yekuzadza inotsanangura kuti VAT vanobhadhara VAT maererano neshoko rekuzivisa vanofanira kubvuma mabhuku ekutengesa, mabhuku ekutenga uye mabhuku ezvinyorwa zvekubhadhara (kubhadhara mutero kunogoneka).

Muenzaniso: kuziviswa kweVAT muna 2014

Dhiyabhorosi yemitero yakabhadharwa iyo iri kukurukurwa inotanga kubudiswa nepeji yepamusoro. Chikwangwani chekunyoresa nevatongi vemitero chinoratidza kuti kutanga kwezveruzivo rwepamusoro chekuona uye nhamba yekucherechedza yemutero inopinda.

Iyo ndima "Nhamba yekugadziriswa" inoreva chidimbu chekuendesa kwepepa rekunyorwa (mune nyaya yekutanga kufungidzirwa - 0, tsanangudzo yenyaya - 1). Mataiti muzvinyorwa zveVAT anosanganisira code ine zveruzivo pamusoro pekugadzirisa chiziviso munguva yemitero.

Iyo chinyorwa "Gore rinotaurira" rinofanira kuva nemashoko pamusoro pegore umo kudzoka kweVAT kunotumirwa. Iko fomu inofanira kuverengwa, ichiratidza nhamba yebasa rinoenderana naro rinogamuchira kuburitsa. Ikopi inokosha ye 400 inoratidzirwa, inoratidza kuti muteresi anyoresa panzvimbo imwechete iyo gwaro racho raiswa.

Kubva pane zvekutsvaga kwemitemo yehupfumi yegore rino, sarudza OKVED. Nhamba yekuti "Kuvimbika uye kukwana kwemashoko anotsanangurwa mune iri chirevo, ndinosimbisa" inopinda mumutsetse, nhamba yeiyo inobva kune avo vakasaina rugwaro (mutungamiriri wesangano ndewe 1, mutongi ndiye 2).

Vokutanga uye runyora panguva imwechete zvakanyorwa muhurukuro "Chiratidzo". Kana sachigaro ichiendeswa nesimba risingazivikanwi rewe gweta, ruzivo rwepapepa rehurumende rinosimbisa masimba ose akaiswa muchinyoreso inoratidzirwa zvakare muchikamu "Nyaya inoratidza chiremera chemumiririri".

Detailed plan

Nzira yekuzadza kududzirwa kweVAT maererano neurongwa hwakagadzirwa:

• Chikamu chokutanga chinoratidza ruzivo pamusoro pemari yemutero inofanira kuendeswa kune bhajeti rehurumende kana yakarongerwa kubhadharwa;
• Mutsara 010 imwe code inopinda paOCTM (kubva pakutanga kwegore rino OCTO OK 033-2013 inoshanda);
• Girafu 020 - pano mumatare rudzi rwemari yekugadzirisa inowanikwa mufomu yakanyorwa, yakasikwa nechinangwa chekubhadhara VAT (18210301000011000110);
• Mutsara 030, nhamba inopinda muhuwandu hwekuverenga kwemutero unofanirwa kubhadharwa muhurumende yehurumende; Inotaridzirwa kuzvimiririra kunze kwevanhu-vanhu vanoita basa rebhizimisi vanobudisa invoice;
• Chinyorwa 040 chinotarisirwa kujekesa mutengo wemutero unoda kubhadhara, sezvinotaurwa munyaya 173 (ndima 1);
• Muchikamu che050 chiyero chemari yakarongwa kubva kubhadharo yehurumende yakanyorwa;
• Nzira dzekupedzisira dze 040 ne050 dzinofungidzirwa zvichienderana nemashoko ari muChikamu 3.

Nzira yekuzadza sei mutero wekubhadhara weVAT kune vateresi avo avo chikamu chechipiri chebhuku racho chinopiwa? Ngationei muenzaniso. Iko kuzivisa kweVAT kwakaitwa sei:

• Mutsara 010 inofanirwa kujekesa chikonzero chekunyora bazi reimwe sangano rinotarisa kubhadhara mitero yemitero uye inopa mabhuku emari;
• Mutsara 020 inoratidza zita rakazara remusoro webhizimisi rekunze, iyo isingaverengi mubato rekutere;
• Mutsara 030 TNA yehurukuro yapinda;
• Mutsara 040 iyo code inogadziriswa maererano nebhajistori yebhajethi;
• Mutsara 050 ndiyo yekodhi yechashambadziro yemiganhu yemaguta;
• Mutsara 060, nyora zvikamu zvekupedzisira zveVAT zvakatarwa kubhadhara nemuteresi wemutero;
• Mutsara 070 inoshandiswa kugadzirisa kodhi yebasa rinoitwa nesangano rinofanira kuverenga uye kubhadhara mitero yemitero;
• Mutsara 080 inoratidza muwandu weVAT yakatarwa neajenti muzvino yemazuva emitero;
• Mutsara 090 rega kuwandisa mutengo wekubviswa kwemitero iyo inonzi kuendeswa mberi kwekutengesa kwezvinhu (mabasa, mabasa).

Pane chikonzero chaunoda kukurudzira iwe paunotanga chiziviso paVAT 2014. Chimiro chinogona kuzadzikiswa nekuchinja mune dzimwe nguva. Kana pasina ruzivo rwekholomu 080, kukosha kwekholomu 090 yakanyorerwa ku 060. Kana pasina deta yekholomu 090, kukosha kwe 080 kwakanyorwa kune 060.

Chikamu chechitatu chinoratidza maitirwo emitero pachayo, nheyo yaro, mutengo wemutero wave watowanikwa, yehuwandu hwezvese zvekubhadharwa. Kuzviisa kwekuzivisa kweVAT kunoreva kungoita kwakanyorerwa kwakakodzera, iyo inofanira kutaridzika seyakatsanangurwa pasi apa.

• Mubhadhari anofanira kuratidza PPC yake neTIN;
• 010-040 inoratidza nhamba pamusoro pemari yemutero pane imwe chiyero uye pamutero wemitero wakatarwa nenyaya 153-157 uye 159 yeMitemo yeRare;
• 010, 020 - mitsara yemari iri pasi pe18% uye 10% yemari. Dhiyabhorosi inotaridzirwa nokuwedzera ma dikoro e gr. 3 chechitatu chechikamu chegumi kana chegumi nemakumi matatu uye chikamu chikamu chezana.

Kurongwa kwechikamu chechitatu

1. Kuverenga 030, 040, kuwedzera hutsika hwechikamu 3 chechikamu. 3 ne18, zvino igoverwa ne 118 (kana zvichidikanwa, 18 inotsiviwa ne10, 118 - 110).
2. 050 - pano apa mari yebhadharo inotarirwa uye iyo VAT inorongwa apo bhizimisi inotengeswa seimba.
3. 060 - chinhu ichi chinogadzirisa dheta pamusoro pebhasiro yemitero uye ivhu rayo, yakawedzerwa panguva yekugadzirwa kwekugadzira uye basa rokuvaka nokuda kwechinangwa chega.
4. 070 - pano zvipo zvekubhadhara zvakapindirwa nekuda kwekambani yekutengeserana kwebhizimisi; Pano vatumwa vanogadzirisa ruzivo pamusoro pekubhadhara kwakasiyana-siyana kune zvakarongwa kuita shanduko.
5. 080 - ine ruzivo rwemhosva dzakabatana nekubhadhara kwezvirevo, izvo zvinoita kuti kuwedzerwa mumutero wemitero (unyanzvi 162).
6. 090 - chikamu cheVAT chidzorerwa. Uyewo muna 090 ne100, data pamusoro pemari iyo yakataurwa panguva yekutenga uye isati yasvitsa inopinda, inofanira kudzorerwa panguva yekushandiswa kwekutengesa kunotarirwa ne 0%.
7. 110 - data pamusoro pemutengo weVAT, iyo inowanikwa kune muchengeti, apo anonyora kubhadhara.
8. 120 - mutero wose wekutengesa yakawedzerwa pano.
9. 130-210 - VAT yakawanda yakagadzirirwa kuderedzwa. Nyaya inokosha: mumutsara wekutanga 200, mutengesi anopinda munharaunda yakanyorwa mundima 070 yeChikamu 3. Uyewo apa ndiyo mari inogamuchirwa yekuderedzwa kubva kune anotsiva kurudyi, uye mari yavakabhadharwa kubva mumari yemari yakasiyana-siyana.
10. 210 - maitiro anowanikwa nemutengi anofanira kubhadhara mutero. Iyi ihudziro pamusoro pemitemo yekuderedzwa uye kuendeswa kune mari yehurumende.
11. 220 - pano chigumisiro chekuwedzera kwemashoko 150-170, 200 uye 210.130 zvakasarudzwa.
12. 230 - data pamusoro pemari yekupedzisira inobhadharwa, inowanikwa muchikamu chose.
13. 240 - chikamu chekupedzisira, chakaverengerwa kuderera pasi pechikamu chezvino.

Chikamu chechina chinosanganisira ruzivo pamusoro pezviito zvisingafukidzwi nemutoro wemutero zvachose, kana kuti iyo iyo yezinga iri zero.

Kuzadza mazera

• Chinyorwa 1 chinoshandisa maitiro mumhando yemitemo.
• Chikamu chechipiri chinorondedzera mabheji emitero emitemo ine zero mudivi wenguva yekubika.
• Chikamu 3 chinoratidza ruzivo pamusoro pezvakabviswa zvekutengeserana kubva pamakiti 1 ne2.
• Bhokisi 4 rakagadzirirwa kuderedza chikamu cheVAT maererano nekhodi imwe neimwe.
• Chikamu chechipiri chine dhenda pamusoro pekuverengwa kwemutero, iyo yakanga yatanga kutorwa kunotsvaga kwezviito, kuti vakanga vasina chikonzero chakanyorwa chezinga re 0%.
• Mutsetse wegumi unoratidza huwandu hwemutero unogamuchirwa mukuderedzwa (kora yechitatu + kori yechina ndiyo korombo yechishanu).

Muchikamu chechishanu, pane chikonzero kana sangano riine kodzero yekuisa mitero yemitero pamwe nehuwandu hwekuda kwehuwandu hwekuda muzvikwereti zvemitero.

Pane imwe nzira yekuzadza chikamu ichi.

• Chinyorwa 1 chinotakura ruzivo pamusoro pekodhi yekushanda.
• Chikamu chechipiri chinoratidza mitero yega yega yega, uye yakasimbiswa zero chiyero inodiwa.
• Chikamu 3 chinomiririra mutero wekutengesa kwekutengesa kwose.
• Chinyorwa 4 chinongodzokorora mitero yepamusoro yekodhi imwe neimwe.
• Chinyorwa 5 chinogadzirisa mutero wekodzero yekodhi yekodhi yemitengo, iyo ine kodzero yokuderedzwa munguva yakaratidzwa muzvinyorwa.

Chikamu Chechitanhatu chakagadziriswa muchiitiko icho sangano rikaita mabasa nechisimbiso chisina kuvimbiswa kuti zero-rates rates.

Registration:

• Bhokisi 1 - ruzivo pamusoro pemitemo yekushanda.
• Bhokisi 2 - nokuda kwechiito chimwe nechimwe, mitero yemitero inoratidzirwa zvakasiyana, sezvinoratidzwa muChitsauko 167 chemutemo wemitero.
• Bhokisi 3 rine chinyorwa pamusoro pemari yemutero.
• Muchikamu chechina, ruzivo rwunopinda mukutengeswa kwekutengesa kwemitemo yose iyo zero mitengo haisimbiswi.
• Migumisiro yehurukuro 2, 3, 4 inopinda mumutsara 010.
• Kana data yekholomu 3 yemutsetse 010 yakakura kudarika data yekorometi 4 yemutsara 010, mutsara 020 yakazadzwa.
• Kana pane mamiriro akasiyana nepamusoro apa, zodzai mutsara 030.

Chikamu chechinomwe chinosanganisira ruzivo pamusoro pemabasa emitero-asingabhadharwi asina kubhadharwa kana kubhadhara mitero, uye kune dzimwe nyika kutengesa.

• 1 yemakoronike 010 - ruzivo pamusoro pemitemo yekushanda.
• 2 chinyorwa 010 - mari yezvipiro zvisingasviki neVAT uye zvinotengeswa kune dzimwe nyika.
• 3 chinyorwa 010 - mutengo wezvinhu zvekuwana zvinhu kana mabasa ayo VAT isingashandiswi (maererano ne code imwe neimwe).
• 4 chinyorwa 010 - ruzivo pamusoro pemitero yakagamuchirwa paunenge uchibhadhara zvipo zvekutengeserana.
• 020 mutsara inonyora chikwereti chekubhadhara (kana kutora mutengo) kune zvigadzirwa zvemabhizimisi, izvo zvinoitwa (zvakaitwa) kwemwedzi inopfuura mitanhatu.

Mutoro wekutumira mashoko asina kururama

Pamusoro pezvo, mitemo mikuru yekugadzira mitsamba yemitero yekudhinda mushumo kunhengo yakakodzera yakatsanangurwa. Inofanira kuonekwa kuti Chitsauko 81 cheMutero weNtefeta chinotsanangura zviito kana zvisina kukwana data yakapiwa, kukanganisa kuzadza zvikamu, zvimwe zvikanganiso.

Kana iwe ukawana chero kukanganisa kunobva kusangano, unofanira kutumira chiziviso cheVAT mune fomu yakatemwa. Mukuwedzera, kuiswa kwe "kujekeswa" kunorayirwa zvikwereti uye zvikwereti zvichienderana nehurumende. Nheyo yemutemo wemitero yenyika yedu inopa zviitiko apo imwe sangano inosungirwa kubhadhara mitero ine mukana wokubvisa mutoro wekupa zvinyorwa zvitsva.

Mune zvimwe zviitiko, basa nokuti "utochnenku" zvinogona kudziviswa?

• Tax payer aitofanira yoku- ruzivo mutero zviremera pamberi nezvokudzokera pake nezvokuti Kurwara muitiro understating mutero mari, inosidzikwa semubhadharo, kana kuti ziviso yacho pakutanga mari yakakodzera nokushingaira zvinhu.
• The residual chitsama uye Zvirango zvave kubhadharwa akashaya, kusvikira nguva kuti zvapiwa "utochnenka" kuti mutero zviremera.

Zvinoumba zvitengeswa inotaurwa kuzivisa

Chokutanga, zvinofanira kucherechedzwa kuti "utochnenka" vanofanira kusimbisa zvizere ruzivo kwakarurama. Unofanirawo kufunga chokwadi kuti VAT kudzokera mumwe nomumwe mutero nguva payer anopa kwete zvakafanana nguva.

Data All vanofanira kutevedza mitemo vakaisa pasi mutemo. vaakawana Tax nevasori vanogona kuratidza mashoko ose mitero vaya vane zvikanganiso kana misstatements.

Kazhinji, pane zvikonzero zviviri aifanira kupa yakadzokororwa mashoko: underpayment kana overpayment. Kana underpayment yesangano mutero vanosungirwa kuti mashoko akananga. Asi kana kukanganisa sezvayakawanikwa nokuda taxpayer mushure pasi ari kuzivisa uye haana kuita kuti ive underestimation yomutero nechigadziko, nokuchengeta kuchinja mashoko kubva sangano kubviswa.

Kudzokera mari yomutero simba kana overpayment ndiyewo haritsvaki kuzviisa pasi 'utochnenku ". It hunodzorwa Article 78 of mutero mutemo. Asi zvinofanira kutaurwa kuti mutero kwazvo mutoro yokusvika kudzoka mari, uye kutsvaka kusimbisa overpayment yakadzokororwa kuzivisa. Saka, muna chiitiko kuti sangano racho rinoda kuti mugowana overpayments, "utochnenku" zviri nani kushandisa kuhofisi mutero.

Ndingaita sei kuzosimbisa mari mutero

Kana sangano anoita somunhu mutero mumiriri, mari yezvinhu zvakadai pasi zvikuru zvakaoma rokuongorora (vari kuratidzwa mumutsara 210 chikamu chechitatu). Data izvi vakazadzwa neMweya mitero.

Muchiitiko chino, pane mazita masangano kuti havana yomutero yaanobhadhara inopiwa:

1. Vaya asingachaiti VAT maererano Article 145 yomutero mutemo.
2. Enterprises kuti pave yokutorazve upfumi uye pfuma.
3. Masangano anoita sevarevereri (uye zvinobatanidzwa dzemaitirwe) iri kutengeswa ezvokutengeserana vaitaura vokune dzimwe nyika yemakambani, kwete amire vakanyorwa mutero kuhofisi iri Russian Federation.

A mutero mumiririri anogona kushandisa kuti bvisa VAT panyaya pakuunganidza ezvokutengeserana zvigadzirwa kubva makambani vanorumwe mavambo uyewo mune chiitiko yokudzikinurwa kana risi kuti matunhu neminisiparati pfuma.

The mazita magwaro kuzosimbisa legality pamusoro yaanobhadhara zvinodiwa yakaderera. It muripo magwaro ose ane mashoko kuti achinyima kuti VAT kwave rwakabhadharwa kuna hurumende bhajeti; invoices inofanirawo vakabvuma nokuda taxpayer. A yaanobhadhara angatarisirwa chete kana kuritenga richashandiswa nezviito kuti pasi VAT.

Tichishandisa invoices vanofanira tsanangurai zvimwe dzinokosha. Kuri kuti aireva yaanobhadhara "risingaoneki", zvichaita kunyora kuti zvakanga zvakananga pomutumwa. The sangano iri musimboti ichi vakazvimiririra anogadzirira invoices mu nouya. Rimwe bhuku anochengeterwa cherogi kuongorora invoices, zviri ngadzirambe dziri okutengesa bhuku rokupedzisira musi gwaro.

Chimwe kopi rwunotumirwa kudzora bhuku invoices kugamuchirwa uye akanyorwa kutenga rendangariro. Mitemo aya anosimbisa RF Government wokurera muna December 2000 (№914).

Zvakakodzera kuteerera kune chokwadi kuti iri pamusoro musimboti, kuti inivhoyisi kutengesa sangano haisi pachena, saka chikumbiro haabvumirwi bvisa kubva chitsama advanced muripo, rave dzakanyorwa. Shandisa zvavo kwomutero yemhando kuti zvigadzirwa dzichanyadziswa chete kana pamusoro nyaya zvachose.

Tinovimba mashoko edu unobatsira iwe overenga VAT uye nemazvo zadza nokunzi.