Zvakanaka pakuuya kwekupedzisira kwekuzivisa. Chirango chekudzoka kwekupedzisira kwekuzivisa kweVAT

Nhasi kune zvakawanda chaizvo zvishandiso zvinogona kushandiswa neAcountant. Zvisinei, mumutambo kune zvibvumirano mukushanda kwe software, chinhu chevanhu, mamiriro akasiyana-siyana asingatarisirwi anokonzera kukanganisa kwezvinodiwa zveRare Code. Saizvozvowo, kukundikana kuita maererano nemitemo yemutemo kunoreva kushanda kune mapato ane mhosva ane mhosva. Chimwe chazvo chakanaka pakuuya kwekupedzisira kwekuzivisa.

Normative base

Mundima yekutanga yeArt. 119 TC yakagadzirisa mukana wekuendeswa kwekupedzisira kwekuzivisa. Kuputsa uku kunonzi kunowanikwa. Sechirango, sangano iri rinotungamirirwa nechikwereti chepecuniary che 5% yemari isina kubhadharwa yakatarwa munhoroondo. Zvakakonzerwa nekudzoka kwekupedzisira kwekuzivisa zvinopomerwa kumwedzi mumwe nomumwe wakakwana kana usina kukwana kubva pazuva rakagadzirirwa kuiswa kwayo. Kubudirira hakugone kuva makumi matatu kubva ku30% emutengo wakatarwa, asi kwete pasi pe1000 rubles. Mukuwedzera, mutoro unopiwa muChitemo cheMhosva. Kunyanya, maererano neArt. 15.5 Chirango chekudzoka kwekupedzisira kwekuzivisa kunoiswa kuvakuru. Hukuru hwayo mabhururo 300-500.

Kusiyanisa

Iko kunofanira kutaurwa kuti kwete munyaya dzose kumusoro kunogona kutongerwa kuputsa kwemazuva ekupedzisira. Saka, tichifunga nezve tsanangudzo dziripo muDare repamusoro re Supreme Arbitration Court Nha. 57, mutariri wepamusoro (FTS) akabudisa tsanangudzo dzayo. Mavari, kunyanya, zvinonzi kana mazwi ekutumira magwaro ehuwandu hwekuzvidzivirira aputsika , saka Art. 119 TC ichava isina kururama. Saka, somuenzaniso, hazvibviri kuisa mukana wekutambira kusingatarisirwi kwekuzivisa pamusoro pemutero wemutero kune yekutanga, yechipiri, yevatatu voga. Inokwidzwawo pamwedzi mumwechete - kubva pa1 kusvika ku11. Mukuwedzera, iwe haugoni kushandisa chirango chekudzoka kwekupedzisira kwekuzivisa kwekutengesa pfuma pamutengo wekugadzirira.

Inotsanangurwa

Sezvo chikonzero chekusava kushanda kwezvikwanganiso ndeye Tsamba ye Federal Federal Service Nha. SA-4-7 / 16692. Mariri, kunyanya, zvinonzi mune unyanzvi. 58 (Chitsauko 3) cheMitemo yeRhafu inopa kuti code inogona kusimbisa kubhadhara kwekubhadharwa. Mutoro wekubhadhara unofungidzirwa kuti unoitwa nenzira imwecheteyo sekubhadhara kwemutero wemutero. Kusakwanisa kutevera nguva yekugadziriswa kwekufambira mberi hakugoni kuonekwa sechikonzero chekuunza kune mhosva yekutyora Mutero weRare. Art. 119 inoshandiswa kana pakanga pane kuendesa kusingatarisirwi kwemutero wokudzoka. Zvakanaka, saka, zvakagadzirirwa kukundikana kurondedzera pamusoro penguva yose, uye kwete pamativi ayo oga. IFTS inotsanangura kuti Art. 119 haifaniri kuvhara mabasa akataurwa mukusakoshera kwekupedzisira kwekuisa misha yekutarirwa mberi kwekubhadhara, pasinei nokuti mabhuku aya anonzi sei muzvitsauko zveMitemo yeRare.

Art. 126 NC

Inosimbisa chikwereti chekuendesa kwekupedzisira kwemashoko kana mamwe mashoko anotsanangurwa mumutemo uye mamwe mabasa ezvematongerwo enyika, kana chiito chisina zviratidzo zvekuputsika kunopiwa muna Art. 129.4 uye 119 TC. Muwandu wekuwanazve 200 mabhule. Kubva pamagwaro ose asina kutumirwa. Kana iwe ukasarirwa nguva yakatarwa yekuendesa zvitifiketi zvefomu 2-NDFL inoshandisawo unyanzvi. 126. Ikozvino, pamapepa ega egawo anofanira kubhadhara mabhiriki makumi maviri.

Chiitiko Chinokosha

Kana iyo chirevo pane f. 3-NDFL, apo mubhadhari ari mumwe munhu, anogona kupiwa mari pasi peArt. 119 TC. Muchiitiko ichi, chikonzero chekugadzirisa chinogona kunge chiri chikamu chiduku chaakakanganwa nechokuchengetedza chikwereti chinotarisirwa kubhadharo. Munyaya iyi ichave isina kunyanya kukosha kana mubhadhari pachake achiziva nezveizvi. Mutero wemutero anofanira kuudzwa nezvekusakwanisa kwekudzivirira munhu wacho uye kuongorora. Asi havasi vose vanozviita. Pasi pomuganhu wechina we ndima 1 yeArt. 228 NK vagari vanogamuchira mamwe mari kubva pamutero wemari yavanenge vasina kubhadharwa vanoverengerwa uye vanobhadhara maererano nemari yemari yakadai. Ichokwadi chokuti mubhadharo haazive kuti ane basa rakadaro haasi kumusunungura kubva pamutoro.

Tsamba inobva kuUbasa reMari

Ichokwadi chokuti mubhadhari, uyo asina kumboziva kuti aifanira kubhadhara kubva kune mari yaanowana, inogona kuve yakasarudzwa zvakanaka, kutsanangurwa kweMari yeMari inoratidza. Kunyanya, iyo Ministry of Finance inonyora kuti pasi peArt. 226 (ndima 4) Mutengesi wemutero anodiwa kuti asachengetedze mutero wakatarwa wemutero zvakananga kubva kune mubhadharo wevateresi pavanenge vachibhadhara. Muchikamu chechipiri chechikamu chimwechete, zvinopiwa kuti kana zvisingakwanisi kuita izvi sangano rinomanikidzwa kwete mushure memwedzi kubva pazuva raakapedzisa nguva iyo mamiriro ezvinhu aya akaitika, kuzivisa munhu wepanyama (kubva kune mari yaanowana mari yekuchengetedza inoitwa) uye kumuviri wekutonga FNS). Panguva imwecheteyo, mubhadhari ndiye ane mhosva yekuverenga uye kubhadhara mutero wemunhu pachake, uyewo nekuiswa kwekuzivisa.

Kuregererwa kurangwa

Kukwezva munhu akawana mari, kubhadharira, Federal Federal Service inofanira kuratidza chokwadi chokuti kudarika kwaitika. Mutungamiri wehurumende anofanira kuziva kuti zviito zvipi zvisiri izvo zvaasina kuita. MuArt. 109 yeMitemo yeRare inopa kuti kana pasina kukanganisa kwenyaya yacho mumutemo wekuputsa, haagoni kupiwa mhosva. MuArt. 111 NK yakabudisa mamiriro ezvinhu ayo Art. 109. Izvi zvinoreva kuti kana mubhadhari asina kuziviswa neaishandi wekusakwanisa kubata kubviswa, ipapo mubvunzo wekupa chirango unogadziriswa pamusana pemhosva yake.

Kusiyana nemamiriro ezvinhu

Mubhadhari angaputsa zvinodiwa zvemurairo zvichibva:

1. Mamiriro asingadzivisiki, njodzi dzinongoitika dzoga uye dzimwe njodzi.
2. Ramba uri mune imwe nyaya iyo nyaya yacho isingagoni kuziva nezvekuita kwake kana kutungamirira zviito zvake, nekuda kwekurwara.
3. Kuitwa kwezvinotsanangurwa zvakanyorwa pamusoro penyaya dzekuverenga, kubhadhara kunodzingwa zvakamanikidzwa kana mamwe mamiriro akaenzana nekushandiswa kwezvakanyorwa zveMitemo yeRare yakapiwa iyo sangano pachayo (kana kuti inotaurirwa nenhamba isina kufanirwa yevanhu) neFTS kana imwe mvumo yakagamuchirwa mukati mekwanisi yavo.
4. Mimwe mamiriro ezvinhu anogona kuonekwa nemutero wemitero kana kuti dare, sekusabvisa mhosva.

Iri runyoro, pasinei nekuvapo kwemavara mana mairi, inofungidzirwa nevakuru vakuru kuti vave vakakwana. Munyaya iyi, vateresi vasina kutumira chirevo pa f. 3-NDFL, akabhadharwa pamhosva yokuti kusaziva mutemo hakuregi kubhadhara. Mumamiriro ezvinhu akadaro, nyanzvi dzinokurudzira kukumbira chiiti che 2-NDFL kubva kune kambani yakabhadhara mari kana imwe mari. Mashoko aya achave aripo muhurukuro acharatidza kuti mutero wakadziviswa kubva pane izvi zvawanikwa.

EYE

Chiziviso chimwe chete chichaendeswa nezvikamu izvo zvisina mari zvinotenderera pamabhuku avo panguva yemutero. Muchiitiko ichi, hatisi kutaura nezvemari chete, asiwo nezvemari. Kana, mushure mekupupura, zvakawanikwa kuti iyo yebhizimisi yakaita mutengesi wezvemari, somuenzaniso, kutengeswa kwemiti, inofanira kuisa zvinyorwa zvitsva.

Asi dzimwe nguva simba rekutarisira hazvibvumi izvi, zvichida kubereka chimwe chekutanga. Mumamiriro ezvinhu akadaro, FTS inogona kuisa mukana wekutora nguva yekuzivisa kweVAT. Sezvinotsanangurwa nehurumende dzinokwanisa, UNDD inoshandiswa maererano nesendima 2 yendima 2 yeArt. 80 TC. Kana bhizimisi risingaiti zvinyorwa zvinokonzerwa nekufambisa kwemari mumabhengi ebhangi kana mubhuku rekubhadhara, rine kodzero yekuendesa chirevo chechiri nyore (chisina kuwanikwa) pane kuzivisa kwemutero mumwe nomumwe. Kana icho chiripo chekubhadhara chinowanikwa panguva iyo kubudiswa kwacho kwakatumirwa, mubhadhari anoita seanomanikidzwa kuita shanduko kune zvinyorwa uye ozvitumira nenzira yakagadzirirwa muArt. 81. Kana nyaya yacho ichiita izvi, haakwanisi kubhadharwa zvakanaka nokuda kwekupedzisira kwekuzivisa kweVAT. Kubika kwakadaro kuchaonekwa zvakanyanya.

Nguva

Pamusoro pedu taifunga mhosva imwechete iyo mubayiro wekupedzisira kwekuendeswa kwekuzivisa kweVAT haikwanisi kuverengwa. Muna 2015, ukuru hwezvakatangira hauna kumbochinja. Mune mutemo, zvisinei, nguva dzakatarwa dzinogadziriswa, mushure mokunge mari yacho inogona kuwedzera. Semuenzaniso, yakanaka yekusvitsa kwekupedzisira kwekuzivisa kweVAT muna 2015 yaiva 5% yemari yakatarwa yemari, asi kwete pasi pe1000 rubles. Nhamba yakadaro yakasimbiswa kune masangano akashaya kusvika mazuva makumi masere kubva pazuva rekubika. Iyi nguva inoiswawo kune dzimwe mari. Semuenzaniso, chirango chekudzoka kwekupedzisira kwekuzivisa pamusoro pe USN yegore ra2014 chakanga chiriwo 5% yemari yakatarwa, asi kwete pasi pe1000 rubles. Kana mubhadhari asingatumi magwaro kwemazuva anopfuura 180, peresenti inowedzera dzimwe nguva. Iyi nzira inoshandiswawo kune mari yega yega. Semuenzaniso, mukana wekugoverwa kwekupedzisira kwekuzivisa pamusoro pemutero wekutakura huchava 30% yehuwandu hwekubviswa. Pano, zvakare, chiyero chechirairo hachifaniri kunge chiri pasi pe1000 rubles.

Zvinokwanisika kuderedza zvirango here?

Mutemo uyu unopa maitiro apo mubhadhari anogona kuderedza mari yakawanda. Ivo vakagadzirwa muArt. 114 TC. Somuenzaniso, inonzi chirango chekudzoka kwekupedzisira kwekuzivisa pamusoro pemutero wenyika. IFTS, sekutonga, inokonzera mubhadhari kuzivisa. Mukutarisa nyaya yacho inonyatsoziva nezvechiito chekuongorora pamusoro pechinyorwa. Mushure mokunge mubhadhadzi asayina gwaro iri, ane vhiki mbiri kuti ape chikumbiro chokuderedza mari yakatarwa.

Kuderedza mamiriro ezvinhu

Izvo zvakanaka nokuda kwekudzoka kwekupedzisira kwekuzivisa kweVAT kwegore ra2013, pamwe chete ne 2016, inogona kuderedzwa kanenge kaviri. Mundima 1 yeArt. 112 mamiriro anotevera anopiwa:

1. Mhuri yakaoma kana mamiriro evanhu.
2. Kuita kukanganisa pasi pesimba rekumanikidzira kana kutyisidzirwa kune hurumende, zvimwe zvinhu kana zvimwe zvinotarisirwa.
3. Dambudziko rakaoma rezvemari yeomubhadhara, uyo ane mhosva.
4. Mimwe mamiriro ezvinhu achazoonekwa ne Federal Federal Service kana kuti dare sekunopera.

Chii chingafananidzira kune zvinhu zvokupedzisira? Semuenzaniso, mamiriro akajairika anobvumira kuderedza chirango chekuuya kwekupedzisira kwekuzivisa kuri UTII wegore ra2014 vaiva:

1. Kuputsa kwekutanga kwe NK.
2. Nyaya yacho inotarisira. Kwavari, kunze kwevana vaduku, vana vanopfuura 23 vanoonekwa sevana, kana vachidzidza mukati.

Izvo zvinowedzera mamiriro ezvinhu zvinoratidzwa, iyo yakakwirira iyo inogona kuti kuwanda kwekudzoka kuchave kudarika hafu. Semuenzaniso, mukuita kune zviitiko zvakawanda apo iyo yakanaka yakaderedzwa ne 4 kanomwe.

Zvimwe zviyero

Mukuwedzera kune chirango chemari, mutero wemutero unogona kuisa mari yebhangi mazita ehurukuro yacho. Mukana wakadaro unopiwa ne Federal Federal Service maererano neArt. 76 TC. Ndima 3 yenyaya ino inogadza kodzero yekuongorora kunomisa kushandiswa kwemarenda mubhengi rebhadha kana chiziviso chacho chisina kutumirwa mukati memazuva gumi mushure mezuva rakataurwa nemutemo. Ikozvino inofanira kurehwa kuti zvose zvinodhura zvinodhurirwa paakaunti. Izvi zvinoreva kuti iwe unogona kunyora mari.

Pamwe chete neizvi, mutemo unosimbisa urongwa hwekuwana mari kubva kune akakwereta. Zvakanaka zvinorehwa nemutero wemutero uri mudanho rechitatu. Chisarudzo chekudzima chikoro chinofanira kutorwa mushure mezuva rimwe mushure mokunge chiziviso chiendeswa.

Zvinopesana nenguva

Mune idzva shanduro yemifananidzo. 119 TC yakasimbisa kuti chirango chekuendesa kwekupedzisira kwekuzivisa kunotarirwa zvichienderana nenhamba yemutero usingabhadharwi munguva yakatarwa nemutemo. Urongwa uhwu hwakanga huripo munyaya yapfuura, iyo yakakonzera kukakavara. Izvo zvakanga zvisina kunyatsojeka pane izvo zvipi zvingatongorongedzerwa - pamusi wekupedzisa kwemazuva ekupedzisira kana kunyorwa kwezvinyorwa. Kana mutero wacho wakabhadharwa zvakakwana, asi chiziviso chacho hachina kupiwa, chakanaka chaizova 1000 r. Kana chikamu chemari yacho chakatorerwa, chikamu chechirairo chinotsanangurwa nemusiyano pakati penzvimbo chaiyo yakabhadharwa uye yakaenzana yemari yekubhadhara.

Mhedziso

Mune mitemo yemitero, nguva yakatarwa yokudhinda chiziviso yakanyatsojeka. Murairo wakaoma wakadaro unokonzerwa nekuti zvipo zvinotarisirwa zvevanhu uye masangano epamutemo zvinoumba chikamu chikuru chemari yemari. Saizvozvowo, Hurumende inoshuva kugadzirisa kutonga kwakanaka pamusoro penguva yekuwana mari. Kuita zvechisimba, sezvinogona kuonekwa kubva munyaya yacho, kunogona kukonzerwa nemamiriro akasiyana. Mutemo, zvechokwadi, unopa vateresi zvimwe kana mamwe mikana yekuderedza zvimhosva. Mukuwedzera, NC inogadzirisa mitoro yakawanda yezvikwata zvepamusoro. Asi sezvakaratidzwa zvinoratidzira, kazhinji mamiriro ezvinhu haatorerwi. Panyaya iyi, zviri nani kuita zvose munguva: nguva yekubhadhara mitero, uye faira zvikwereti pavari. Muchiitiko ichi hapachazovi nekugadzirisa uye zvinetso.