Art. 172 wa NC ndi ndemanga. Ndime 1.1 ndi 6 supuni. 172 wa NK

Art. 171, 172 ya Tax Code Amakonda amachotsera VAT. Iwo anazindikira monga kuchepetsa kukula kwa msonkho masamu pa wotuluka msonkho kuchuluka kwa ndalama kuvomerezedwa zotsutsa ogulitsa kapena kuchotsedwa ndi mudzagwiritse zachuma pa malo ena aliwonse. malamulo onse opezeka osati mtima wa zatsalira, komanso malamulo ntchito yawo. Mu Art. 171, 172 wa NC (ndi ndemanga) kukhazikitsa mavuto amene chilli zachuma amadalira kuchepetsa kuchuluka kwa msonkho. Nkhani anafotokoza zinthu zazikulu za malamulo, ndondomeko wokhulupirira ufulu deduct, komanso luso, mu mphamvu kuyambira 2015

mwachidule

Mu N. 1 tbsp. 172 NC RF kuzindikiridwa m'munsi, umene zatsalira amapangidwa. kuchepetsa msonkho pamaziko a zambiri kuwapeza ma invoice wopelekedwa wosindikiza ogulitsa / ogulitsa pamene kugula wolipira misonkhano, mankhwala katundu ufulu, ntchito. Amagwiritsidwanso opangidwa mogwirizana zikalata zikalata za mfundo za amachotsera VAT kwa tanthauzo la katundu ku Russia kapena zinthu zina kuti ali pansi pa ulamuliro wake, malipiro a ndalama kumana ndi wothandizira. zatsalira akhale, ndipo malinga ndi sheya ena milandu anapereka N 6-8 ndi 3 Article 171..

zikhalidwe

Malinga ndi N. 1 tbsp. 172 ya Tax Code, amachotsera ntchito yekha kuchuluka ankanena m'mbuyomo kupeza ntchito, katundu, katundu ufulu, misonkhano Russia kapena mfundo anatulutsa iye pamene yoti katundu m'dziko la dziko kapena zinthu zina akuwayang'anira ake, pambuyo pa kukhazikitsidwa kwa malo anati kwa mlandu ndi pamaso pa zolembedwa chachikulu. Tax kuchepetsa pamene kugula Os, katundu chosaoneka ndi maso kapena zida kuti kuikidwa ikuchitika zonse. Pankhaniyi tikulankhula za zinthu amatchulidwa mu ndime ziwiri ndi zinayi Article 171. amachotsera anapangidwa pambuyo kuzindikira koyamba. Mu nkhani ya kugula ntchito, katundu, katundu ufulu kapena ntchito kwa kuchuluka ndalama zakunja ndi recalculated mogwirizana ndi mlingo Bank chapakati applicable pa tsiku lolemba. Kusiyana kwa kuchuluka msonkho anapanga pa wogula ndi ndalama zina zinalembedwa ndalama sanali opaleshoni motsatira malamulo zotchulidwa Article. 250, kapena ndalama pansi Art. 265 wa Code.

mawu

Iwo anaika p. 1.1 Art. 172 ya Tax Code. Mogwirizana ndi makonzedwe a malamulo, amachotsera akhoza eni nthawi mlandu pasanathe zaka zitatu kuchokera tsiku lolemba la samalipira anapeza malo mu Russia kapena kunja ku madera ake, komanso m'madera ena amene ali wa mu ulamuliro wake. Mu ndime 1.1 wa Art. 172 NC RF nayenso wapezeka ulamuliro wa makamaka. Wogula angathe kupeza inivoyisi pakutha pa nyengo ya nthawi imene katundu ufulu, mankhwala, misonkhano kapena ntchito unatengedwa pa kawundula, koma amatchulidwa mu Article 174 nthawi ya kupereka kulengeza. Pankhaniyi, malinga ndi ndime 1.1 wa Art. 172 RF TC phunziro akhoza kutenga ndalama deducted kuchokera nthawi imene zinthu zakhala capitalized.

Amachotsera wa ndalama zokhudzana malonda

Terms ntchito yawo amakhazikitsa N. 3 tbsp. 172 ya Tax Code. Pankhaniyi tikulankhula za ntchito zafotokozeredwa Article 164 (choyamba ndime) za Code. Amachotsera mu ulemu wa iwo panthawi ya mawerengedwe a m'munsi msonkho pansi Art. 167. The kuchepetsa kuchuluka chili mu Para. 10 Article 171 adzakhalanso pa tsiku limene limafanana ndi tsiku la mawerengedwe wotsatira wa msonkho pa mlingo wa 0%. A chofunika mu nkhani iyi ndi pamaso pa mfundo zafotokozeredwa zikalata, mndandanda wa zomwe limanenedwa 165 nkhani.

malamulo zina

The amachotsera amatchulidwa mu Para. 5171 nkhani, mokwanira akuyendera Atasinkhasinkha ntchito kukonza m'nkhani akadzabwera katundu kapena kukana ntchito, katundu ndi ntchito. kuchepetsa msonkho ayenera kuchitidwa palibe pasanafike 1 chaka kuchokera tsiku kuthetsedwa. The amachotsera amatchulidwa mu Para. 1 ndi 2 ndime zisanu Article 171 adzakhalanso motsatira malamulo chimafotokozera ndime 1 ankaona linalake, monga zatchulidwa mu ndime yachitatu -. Pa nthawi ya mawerengedwe m'munsi pansi Art. 167 (p. 10). Zikatero, ngati kukonzanso wa kampani sanagone nthawi kutenga deduction amachita m'malo bungwe mmene zopereka msonkho mu bajeti, masamu tsopano pomanga ndi unsembe ntchito zofuna zawo pa nkhani 173.

P. 6 supuni. 172 wa NK

Kuchepetsa ndalama analola kuti tsiku la kutumiza katundu, kupanga ntchito misonkhano, kupatsidwa ufulu. Tax deduction amaloledwa milandu mwachindunji ndi N. 8171 ija. The deduction analengedwa mu kuchuluka kwa zopereka masamu pa mtengo wa zina anapereka, ntchito anachita, anasamutsira ufulu kapena katundu kutumizidwa. Ndi N. 6, Art. 172 ya Tax Code, mu malipiro awo ayenera kukhala kale analandira ndalama pasadakhale, ngati zinthu zimenezi zakonzedwa mu mgwirizano.

Opanda ndalama kusiyana

Iwo ikuchitika malinga ndi ma invoice wopelekedwa kusintha, zimene zalembedwa ndi ogulitsa m'njira zotchulidwa mu 5.2 ndi 6169 Article Pankhaniyi Dec., Muyenera kukhala mgwirizano kapena chikalata ena akutsimikizira mfundo za zidziwitso kapena chilolezo cha wogula kusintha mitengo ya katundu kuwasindikiza, ntchito anachita, malinga misonkhano kapena ufulu anasamutsidwa. Kuchepetsa ndalama akhoza kuchitika pasanafike zaka zitatu kuchokera tsiku kulembetsa ya kusintha inivoyisi.

Art. 172 wa NK (ndi ndemanga)

Malinga ndi malamulo pansi kulingalira, amachotsera msonkho pa wogula kuoneka milandu iwiri. Choyamba ndi kulanda malipirowo pasadakhale. Malinga Para. 12 Article 171 phunziro kwa kuchepetsa kuchuluka mlandu kwa wogulitsa. Pa mlingo wa 168, ndi mwa masiku 5 (kalendala) kwa tsiku la malipiro pasadakhale Ikuonetsanso ma invoice wopelekedwa. Limagwiritsa ntchito mlingo wa 18/118 kapena 10/110. Ayenerere deduction ndi, malinga ndi Art. 172 ya Tax Code, nkhani ayenera kukhala ndi mndandanda zenizeni zolembedwa. Njirazi ndi monga:

1. Ma invoice wopelekedwa, chokongoletsedwa moyenera.
2. Malipiro madongosolo. Mapale atsimikizire mfundo za malipiro.
3. Mgwirizanowo, zomwe sizinatchulidwe zinthu zimene anapezazo kuchitika ndi kupita patsogolo.

Pamene ngakhale aliyense chikhalidwe chimodzi ndi wolipira akhoza kudalira amachotsera.

Recoveries ndalama

Pambuyo kulanda katundu kuti wogula ndi lolemba malinga ndi Art. 170, poyamba refunded zopereka kulipidwa mu bajeti. Kuchira msonkho chimachititsa ndi katapila anagwira wogula mu nthawi imene iwo deducted. Amagwiritsidwanso opangidwa mu imeneyi nthawi imene pakhala kuthetsedwa kapena kusinthidwa kwa mawu a pangano, ndipo anabwerera malipiro analandira mwa kulemekeza katundu wotsatira. Alikukonzeka watsopano kuchuluka kale analandira deduction pa tsiku la pasadakhale.

lolemba

Kugwiritsa ntchito deduction msonkho pansi Art. 172 ya Tax Code kungakhale kwa misonkhano, mankhwala, ufulu kapena ntchito, amene anagulidwa akagulitse kapena wotuluka phunziro kwa VAT. Komabe, watha kuchita sikokwanira. Malinga ndi ndime yoyamba ndi imfa kuchokera 2009 N. 2, Art. 172 ya Tax Code, kupeza deduction ndikofunikira kusunga zingapo zofunika. Tiyeni tione iwo mwatsatanetsatane.

Kutsimikizira mfundo za Kutengera VAT

Kuthandiza zikalata akhoza kupanga pangano kapena zinthu zina, malinga ndi zomwe kuchuluka kwa msonkho adzakhala mutu kuti athamangitsidwe. Malinga ndi kulunjika ya kubala zimatulutsa zinthu zosiyanasiyana ntchito deduction lapansi. Ngati zinthu anagulidwa mu Russia kwa ndalama, kuchuluka kwa msonkho yafupika pamene agonjera samalipira a. Izi njira ndi ambiri. Umboni wa kuzipeleka kwa VAT akuyendera mapepala ambiri. Zikuphatikizapo ma invoice wopelekedwa, zochita yachinsinsi / kuvomereza ndi zina zotero. Ngati mankhwala zinkachokera ku Russia mu ulamuliro miyambo umboni angathe kuperekedwa pokhapokha pamene VAT analipira pamene kusuntha katundu. Pankhaniyi, Khrisu amachotsera nazo zithandizire pa kuchuluka kwa msonkho zilibe kanthu. Zimenezi zikugwira ntchito kwa modes miyambo zosakhalitsa chikuonetseratu zoweta mowa, processing kunja n'kupita ulamuliro.

inivoyisi

kukhalapo kwake ndi choyambilira kwa deduction pansi Art. 172 ya Tax Code, ngati lamulo sasamalira ayi. Mwachitsanzo, musati amafuna kuti inivoyisi pamene kusunga wothandizila msonkho. Tikumbukenso kuti malinga ndi lemba la Federal Tax Service wa 21.10.2013, anamasulidwa kusamukira chikalata konsekonse. mawonekedwe ake angagwiritsidwe ntchito kulembetsa mabungwe a zachuma a ntchito ambiri moyo zachuma. Zikuphatikizapo Inter zina zotere, monga yobereka ndi kuvomereza ntchito. Kugwiritsa ntchito DFC bwino, koma safunika. Kulephera ntchito fomu iyi si maziko chakuti wotuluka msonkho mlandu zolinga misonkho.

Kukhazikitsa zinthu zina

Pakuti kukwanilitsidwa kwa ufulu pansi Art. 172 ya Tax Code, kampani ayenera kugwira ntchito:

1. Kupanga kapena makonzedwe a misonkhano kapena ntchito ya ntchito, kukhazikitsa mutu umene uli udindo kwa litsatira deduction VAT. Izi, makamaka, ikuchitika kuti achite ndi zosadziwika, ndipo anapanga amalipiritsa.
2. Choka m'gawo la katundu Russian, ntchito, makonzedwe a misonkhano zosowa zawo, ndalama kuti si deductible mu kuwerengetsa msonkho ndalama, kuphatikizapo kupyolera depreciation kuchuluka.
3. Akagulitse katundu anagula phunziro kwa misonkho.

Udindo koyamba kuzindikira,

zopangidwa ndi misonkhano anapeza, ntchito ayenera capitalized kulembetsa zolembedwa chachikulu. Malinga Art. NC 172, motero deduction amapangidwa mulingo VAT amapangidwa kapena kwenikweni analipira katundu tanthauzo pa dera la Russia, pambuyo kukhoma ndi sheya yoyenera. Pa nthawi yomweyo kuchepetsa msonkho, anasonyeza ogulitsa wa gulu la zachuma pa kupeza ya opaleshoni dongosolo, zipangizo unsembe, kuphatikizapo, komanso chuma chosaoneka ndi maso kapena kuchotsedwa pamene kusuntha zinthu kudutsa malire, ikuchitika zonse pambuyo anavomereza kuti nkhaniyo. The kugwiritsa ntchito deduction kumachitika mogwirizana ndi zonse za pamwamba amafuna anayi.

luso

Art. 172 anali lowonjezera N. 1.1. Iye anadza mu mphamvu pa 01.01.2015 Mogwirizana ndi vuto analowa latsopano, msonkho amachotsera kutchulidwa ndime yachiwiri Art. 171, akhoza kulowa mu matupi ulamuliro pasanathe zaka zitatu pambuyo ntchito, katundu, ntchito, katundu ufulu yotengedwa ndi samalipira mu Russia kapena kunja ku gawo kapena m'madera pansi ulamuliro wa boma, kodi akalembetse m'kaundula. Dziwani kuti n'zotheka zina, anayambitsa ndi malamulo. Makamaka ngati amagulira ndi inivoyisi kwa wogulitsa pakutha pa nyengo ya msonkho imene zinthu zakhala capitalized, koma pamaso pa tsiku lomalizira kwa chilengezo mwachindunji pansi Art. 174, wogula ndi adzakhala lakuti kuti deduct kuchuluka msonkho kwa nyengo ya nthawi imene zinthu misonkhano, katundu ufulu kapena ntchito atatengedwa kupita ku nkhani.

Pomaliza

Nthawi zambiri, wothandizira chuma ali oyenera kukhala deduction msonkho. Komabe, pofuna kupewa mavuto amene angakhalepo pa kukhazikitsa, m'pofunika kuphunzira malamulo mosamala. Iwo ayenera zaluso nkhani adalowa mphamvu 2015 mabungwe a zachuma, mwa zina, m'pofunika kumvera mawu ndi zinthu, malamulo anasonyeza. Izi zikugwirizana ndi processing wa zolembedwa chachikulu, ndi makonzedwe a zikalata akuthandiza. M'pofunikanso kusunga mfundo za ndalama ankanena kuti deduction. mfundo zonsezi tiyenera kukambirana nkhaniyi onse ogulitsa ndi ogula. Mafotokozedwe chachikulu ntchito malamulo operekedwa mu makalata a Federal Tax Service.