Opereka VAT ndi zimene mabungwe? Kodi ine ndikudziwa yemwe ndi samalipira VAT?

Kumayambiriro 90 ntchentche. Mu zaka zapitazo mu Russia anayamba msika zochokera kusintha. Transformation akukonza muzochitika zones za ntchito zachuma cha anthu. mwapadera linaperekedwa kwa abale msonkho. Monga mmodzi wa zopereka woyamba mokakamizidwa amene muyika mumachitidwe, anatumikira VAT.

mtengo

Mawu oyamba a VAT pa 1 January 1992 anathandiza kuonetsetsa kuti wofanana nawo Bajeti ndondomeko mabungwe onse malonda kaya mitundu gulu lawo ndi malamulo ndi mitundu ya umwini. Ichi chinali chifukwa chosankha cha ntchito ofunika monga:

1. Lathu pa pogwirizanitsa machitidwe misonkho European.
2. Kuonetsetsa gwero zonse ndalama bajeti.
3. Systematization ya ndalama.

ntchito

Pakali pano, VAT ndi imatengedwa ngati mmodzi wa misonkho kiyi feduro. Maziko zosonkhanitsira ake akubwera kufunika anawonjezera. Iwo aumbike pamisinkhu onse kupanga ndi makope katundu / ntchito / ntchito. VAT pachikhalidwe limabweretsa gulu misonkho mozungulira konsekonse. Mu mawonekedwe a zowonjezera yeniyeni, iwo ali ndi udindo ndi kulolerana awo mu mtengo wa katundu chopangidwa. Choncho, imposition gawo kunditumiza ku wosuta mapeto. VAT, kulankhula msonkho kwambiri mozungulira anachita 2 Nchito wowonjezera:

1. Zolimbana.
2. Chandalama.

Last (ankaona moyo) ndi kusonkhanitsa ndalama kwambiri pa zopereka kwa item bajeti ya ndalama. Izi zimatheka mwa kuphweka posungira ndi kukhazikika m'munsi. Malamulo ntchito, nawonso, yafotokozedwera zolimbikitsa ndalama kupanga ndi ulamuliro khalidwe molimbira ndi nthawi Kukwezeleza mankhwala.

Kodi kudziwa ngati VAT samalipira gulu?

Monga nzika za misonkho kutumikira mabizinesi onse, kaya:

• mtundu wa ntchito zawo;
• amayanjana;
• mawonekedwe umwini;
• m'mabungwe ndiponso malamulo mtundu;
• chiwerengero cha ogwira ntchito zotero.

opereka VAT ndi mabungwe alamulo kuti agwire kupanga ndi zinthu zina azachuma, imene, pansi pa lamulo, udindo wokwanira kulipira. Kachitidwe ka misonkho applicable makampani anapanga mogwirizana ndi malamulo a m'mayiko ena, ngati iwo akugwira ntchito pa gawo la Chitaganya cha Russia. SP komanso kulipira VAT ngati ntchito yawo ndi yokhudza kukhazikitsa ntchito, katundu ndi ntchito kuti imvera kuti phindu anawonjezera msonkho. Kuti nkhani monga mabungwe ang'onoang'ono ndi ndalama zakunja chinkhoswe kupanga kapena ena ntchito zamalonda ku Russia. VAT kulembetsa wa iwowa ikuchitika pa malo a mishoni mpaka kalekale la Russia.

malamulo miyambo

opereka VAT ndi anthu amene kuitanitsa katundu m'dziko la Russia. Makamaka, udindo kugwiritsa milandu lili ndi declarant kapena munthu wina, anatsimikiza mogwirizana ndi Customs Code. Tax zosonkhanitsira wapangidwa kapena nthawi, kapena pamaso pa kukhazikitsidwa kwa chilengezo cha. Pankhani ya ufulu kulanda katundu, ntchito, ntchito, zofunika ndi samalipira VAT.

PBYUL

1 January 2001 wazamalonda munthu ndi samalipira VAT. Komabe, zinthu zina unakhazikitsidwa kuti mabungwe oterowo. Mawerengedwe a msonkho makampani kupereka kayendedwe ikuchitika malinga ndi chikhalidwe cha ntchito zake. kayendedwe njanji ndi VAT opereka Mtsogoleri yakumadzulo / anthu d, mayanjano kupanga. Pa nthawi yomweyo, zofunikira-thandizo mayunitsi kuti si mbale kunyamula zinthu, kubwera mabungwe monga osiyana, katundu msonkho. Ngati zoyendera mpweya zimafunika, udindo kupereka zopereka chili ndi ndege, ndege ogwira ntchito, ndege, ndege-luso m'munsi ndi zina zotero. Pankhani zoyendera msewu, ndi opereka VAT ndi mayanjano zoyendera galimoto ndi mabizinezi mafakitale.

Komanso

Madoko, makampani kutumiza, mayunitsi mwadzidzidzi kupulumutsidwa, kasamalidwe beseni ndi mayanjano lina la Mtsinje ndi zoyendera nyanja imvera VAT mu kukhazikitsa ntchito zawo zokhudza kayendedwe ndi zodutsa madzi. Ngati provisioning, yogulitsa, zogula makampani kupanga malonda kudzera intermediaries, udindo pa anasamutsidwa phindu anawonjezera msonkho ziletso ngati maloya kapena anatumiza, ndi principals kapena principals.

Chofunikanso

Malinga ndi N. 1 tbsp. 143 Tax Code, nzika za misonkho ndi:

1. Organization.
2. Anthu amene kuitanitsa katundu m'dziko miyambo ya la Russia.
3. Munthu amalonda.

Mu kalata ku Unduna wa Zachuma № 03-07-11 / 66 amapereka umboni wakuti bungwe yoyenda yokha ayenera kuika inivoyisi kwa malo yobwereka kuti monga msonkho pa anawonjezera St-Th. Izi zikutanthauza kuti samalipira VAT ndi sanali phindu bungwe. Makamaka chonena. 2 ndi 3 cha nkhani NK zinthu zimenezi sali m'gulu mndandanda wa anthu omwe akhoza sadzalandira.

kuchotserapo

Mu malamulo pali mndandanda, womwenso anthu thupi ndi mabungwe omwe sali pansi VAT. Zikuphatikizapo makampani amenewa, amene ndalama mu m'mbuyomu miyezi itatu kalendala, kuguba zino, kukwaniritsidwa kwa ntchito, katundu, ntchito ndi katundu ufulu popanda kutenga nkhani msonkho si upambana miliyoni 2 rubles. Ziyenera adzanyamula kukumbukira kuti isamapereke Izi sizikhudza kuti mabungwe nawo malonda a katundu excisable nyengo mwachindunji pamwamba. Makonzedwe amenewa komanso siligwira ntchito kwa anthu amene kuitanitsa katundu mu dera miyambo ya la Russia.

Documents kwa wosamasula

Anthu amene kufunsira asandilembe wawo kupereka zopereka, ayenera kupereka zikalata zogwirizana ndi zidziwitso analembera ofesi yokhomera msonkho pa malo kulembetsa. The sheya phukusi zikuphatikizapo ochokera:

1. Books chifukwa mtengo / ndalama malonda (kwa PBYUL).
2. Kusamala Mapepala (kwa mabungwe alamulo).
3. Buku malonda.

Komanso, ayenera kugonjera ndi magazini ya chikalata ndipo analandira ma invoice wopelekedwa.

mawu

Wosamasula ku udindo wokhoma ndi utumiki ndi ovomerezeka kwa miyezi 12 kalendala, kupita zonse. Itatha nthawi iyi, palibe pasanafike pa tsiku la 20 la mwezi zotsatirazi nkhani, osati kupereka VAT, pangafunike kupereka ulamuliro ulamuliro mawu olembedwa. Mayina zikalata kutsimikizira kuti mu moyo wa asandilembe msonkho katundu kuchuluka kwa phindu pa malonda a misonkhano, katundu, katundu ufulu kapena ntchito osaphatikiza ntchito si upambana pakatha 3 consecutively kuguba rubles miliyoni. Mu masiku khumi, kugonjera mfundo kufufuzidwa ndi akuluakulu a msonkho.

udindo

Ulamuliro kafukufuku utumiki otsimikiza kapena ayi kutsimikizira n'loonadi asandilembe udindo wa samalipira a. Komanso, ulamuliro ovomerezeka akhoza kuwonjezera mawu a palibe malipiro kapena kukana wodandaulayu mu izi. Mu nkhani ya kuwulula Khrisu choposa pamwamba kuchuluka kwa ndalama kwa nthawi wosamasula, nkhani wotaya ufulu kupindula. Motero, anthu achilengedwe kapena kampani kuti VAT liri tsiku loyamba la mwezi imene kuphwanya chikuyambika mpaka kuchotsa palibe amachotsera. Pa nthawi yomweyo ndi phunziro chidzankhalira kuchuluka kwa ndalama ndi zilango msonkho.

kaundula

Kodi ine ndikudziwa ngati samalipira VAT kapena phunziro? Pakuti kulamula zambiri, wapadera boma m'kaundula unakhazikitsidwa. Lili zokhudza anthu onse amene Akulemedwa ndi msonkho pansi kulingalira. Kuona ngati VAT samalipira kapena chilli ena, chotero, izo zakhala zosavuta. Tikumbukenso kuti kuyambira umwana wa Tax Code anadziwana ndi registries angapo. Izi zimapangitsa zofunika kukonza mfundo zonse ukubwera kwa matupi supervisory. Kusunga ndi inakhazikitsidwa ndi zinasokoneza makompyuta osiyana. Komabe, zofunika za zinthu zonse amachita chimodzimodzi boma m'kaundula. Lili mfundo zonse zofunika za nkhani imene udindo kulipira msonkho:

• Data pa kulembetsa.
• Information pa mapangidwe ndi ziŵalo.
• Information za nthawi kusintha mu kaundula.
• The zikalata, omwe amaperekedwa ndi gulu bizinesi mu matupi zogwirizana.

ntchito m'munsi

Monga zinanenedwa pamwamba, mapangidwe m'munsi anali chifukwa kufunika bungwe zambiri. Data ku kaundula mwina zofunika pa nkhani zosiyanasiyana. Mwachitsanzo, kuti adziwe ngati nkhaniyo ndi samalipira VAT. Koma monga ulamuliro, kampani Kodi osadzuka funso limeneli. The kaundula zambiri kuthetsa ogwira ntchito ya utumiki msonkho m'kupita kwa chiphasochi. Komanso, mfundo Nawonso achichepere ndi ntchito kugwiritsa ntchito kafukufuku mlandu. Komanso, ngati n'koyenera, kuchokera Nawonso achichepere pa pempho la mabungwe udindo ndi anasamutsidwa:

• Information za kukhalapo kapena kusapezeka kwa zinthu zina.
• The zikalata, amene anagonjera pa kulembetsa tsopano.
• Various kumaliseche.

Ndondomeko mupezeke pa nkhani mu m'kaundula

Kuyambira takambiranazi ndizoonekeratu kuti opereka VAT pafupifupi onse mabizinezi chinkhoswe mu ulimi wa dziko kapena kugulitsa katundu ndi kupanga ndalama. Pa protocol wapadera ndipo anavomereza ndi mlingo malamulo, chimene chili ndi kulolerana wa nkhaniyi m'kaundula. kugwilizana ake ndi kuvomerezedwa. nzika za adula anachita ndi akuluakulu a msonkho Federal. Kuti kalembera azipereka zikalata zofunikira. Mapepala muyenera kukhala okonzeka malinga ndi malamulo. Kulembetsa mu m'kaundula adzakhala nkhani makampani okhawo omwe anazindikira monga opereka VAT.

njira Features

Powonjezera m'kaundula motere:

1. Ofesi m'zigawozo Federal Tax Service kugonjera ofunsira. Linapangidwa malinga ndi chizolowezi mawonekedwe a malamulo aboma.
2. ntchito ayenera chofunika phukusi la sheya limene zonse zofunika pa nkhani alipo.
3. zikalata zonse ayenera anatumiza / anagonjera ku munthu thupi udindo palibe pasanafike 10 masiku pamaso pa chiyambi cha nyengo msonkho lotsatira.

Documents kuti kalembera mu m'kaundula

ntchito ayenera limodzi ndi:

1. Polandirira msonkho kuti ntchito sitampu analipira. Popanda zikalata adzakhala kukhala thupi apadera.
2. Paper, kutsimikizira mfundo za mapangidwe kampani kugwa pansi iliyonse ya magawo a opereka VAT.
3. A chikalata osonyeza udindo wa kampani zikugwira ntchito mu gawo la Russia (kwa mabungwe alamulo amene ali ndi chiyambi yachilendo).
4. Pankhani ya kulanda ndi udindo waukulu ku ambiri ku wapadera chosavuta misonkho boma, anapereka ntchito pachiyambi.

Atatha kukambirana zikalata anagonjera ndi kutsimikizira mfundo iwoŵa, ndi Inspectorate msonkho zimatenga zochita zabwino kulolerana wa nkhani mu State Register. Kuyambira pamenepa munthu olembetsedwa amakhala boma VAT samalipira.