Nekurangarira ari kutengeserana: kuziva zviri "kutumirwa musi" nyaya

Muna 2010, kuti vazvidavirire iri kutengeserana rinoitwa nenzira kuti musi ainge atumirwa kwenhumbi kuti kuverenga mari mutero, excise mabasa uye VAT yave vakabatana - kutora musi zvacho kubva kuchitoro kana yokuchengetera zvinhu, vakaita neimwe kuitira. Muna 2011, mutemo wakatangwa vamwe kuchinja kuti tsanangudzo musi ainge atumirwa kwenhumbi kuti kuverenga mari mitero uye VAT.

Somuenzaniso, nekurangarira mu Retail zvokutengeserana inopiwa kubva January 1 gore rino, kuti kuverenga mari yemitero zuva ainge atumirwa mishonga zvichava:

- musi kwavo kusunungurwa mutengi (sangano, mumiririri wayo kana sangano mubasa chokufambisa kwenhumbi), kana kuti mutengesi haarambi kunze kutakurwa dzowokwake;

- In zvimwe zviitiko, shandisa kwokutanga anotevera misi: musi kutapurirana kuti mutengi kana kuronga zuva (SP), izvo kuti kutakurwa kwenhumbi, asi kuti muripo chinoitwa mutengi.

Musi waJanuary 1, 2012 nokuti kukarukureta kuti VAT zvemari mune masikati zvokutengeserana ainge atumirwa anobvuma:

- musi kwavo kusunungurwa mutengi (sangano kana kambani munyaya chokufambisa mishonga) kana mutengesi haarambi kunze kutakurwa dzowokwake;

- musi mukutanga kugadzirwa zvokufambisa dzimwe nguva.

Nokuti kukarukureta kuti excise mabasa zuva ainge atumirwa kuchiri kuonekwa musi zvacho kubva yokuchengetera zvinhu kana kubva yokuchengetera zvinhu, zvaitwa nenzira yakakodzera.

Nekurangarira ari kutengeserana somugumisiro kuchinja vakauya payers mumwe kunzwisisa mune sangano mutero ndizvidavirire. Muna 2010, uye ipapo, sezvo pamusoro apa, zuva ainge atumirwa kwenhumbi vakabvuma kuti vasunungurwe kubva yokuchengetera zvinhu, mutero Data pamusoro VAT uwirirane turnover akanyorwa pamusoro chikwereti. Credit nhoroondo 90 , akavapindurawo, yakaumbwa pachishandiswa mashoko huri invoices kuti mabhuku acho kwenhumbi kubva yokuchengetera zvinhu (pasi musi kusunungurwa nhumbi kubva yokuchengetera zvinhu). Pachishandiswa mashoko aya, nekurangarira zvarakanakira uye yakasimbiswa mitemo Pakusarudza mutero umbowo kugadzirwa mari yemitero kukarukureta. Zvino, ari sangano rokuzvidavirira mari akasuma yakajekesa kuti dzimwe nguva, zvakakodzera kuziva zuva ainge atumirwa zuva mukutanga chokufambisa zvigadzirwa. Hurongwa akadaro nyore chaizvo kushandisa uye, mune zvimwe zviitiko, zvinoda sangano kuti vaite rimwe mutero ndizvidavirire umbowo pakuverenga VAT.

Kutsunga musi zvacho zvikuru kukosha aremekedzwe aivigirwa pfuma. Zvinhu. kuisa chaizvo deadlines kuti vhidhiyo uchapupu aina nhumbi kunze kwenyika (mazuva 180 kubvira pakutanga mabhuku acho - zvinhu aivigirwa kuti nhengo inoti ari Tsika Union, uye mazuva 60 - nokuti nhumbi aivigirwa neHurumende, avo vasiri, nokuti iyo, sezvo Inosimbisa rokuzvidavirira zvarakanakira, payers kodzero hazviratidzi kumhanya Implementation ari kuzivisa VAT tisina uchapupu hwakadaro. kuti zvinetso kuitika rokuzvidavirira mu "zuva mabhuku acho" wezvokutengeserana anofanira kubvuma dig via dating nhumbi chokufambisa zvakananga mutengi sezvo kutumirwa kunosanganisira sangano pakufamba pane imwe nzira Tsanangudzo iyi zvinoshanda mitero zvitatu: .. pamusoro VAT, mari mutero uye excise mabasa Kana iri kuverenga kuti VAT, sangano anekodzero kunyoresa vari chizvidavirire mutemo mumwe nzira mbiri yayo kukarukureta :. waybill chimiro pokutangira-1, kana CMR-inivhoyisi iyi itsanangudzo kumiririrwa rubatsiro nemasangano uye kuchenesa mutero chizvidavirire (16 c.) (22 g.). Uyezve, kushandisa zvakagadzirwa izvi wakaramba optimizirovaat zvikuru rokuzvidavirira mabhizimisi masangano, kunyanya aitungamirira ekisipoti basa.