VAT deadlines. Kutsiriza tsiku kulengeza VAT

Ubwino anawonjezera msonkho - imodzi yofunika kwambiri bajeti boma ndipo nthawi yomweyo mmodzi wa maganizo kwambiri mawu chokumanako amakhoma misonkho udindo kuti afike ku bajeti ndi malipoti. Chakudya cha malamulo Russian amafuna makampani osati nthawi kupereka msonkho mu funso, kuti bajeti ndi kupereka kulengeza pa izo mu ofesi yokhomera msonkho, komanso kutero potsatira ena i sayansi. Kodi mtundu wa lamulo Pankhaniyi kulandira chithandizo chapadera kuchokera amakhoma misonkho ya? ndi mfundo za malipiro VAT ndi malipoti msonkho uyu akuluakulu boma chiyani?

General mudziwe VAT

VAT msonkho pa mtengo anawonjezera, limabweretsa gulu la yozungulira. Izi zikutanthauza kuti de A jure kulipira pa zolimba, koma de A facto - kasitomala wake kapena makasitomala, ngati amalipiritsa ndi zambiri m'gulu la Kapangidwe ka kugulitsa mtengo wa katundu.

Kuchuluka kwa msonkho ofanana, zimene ziyenera kunditumiza ku bajeti feduro, anatsimikiza monga kusiyana index, amene masamu pa nthawi ya kugulitsa katundu, ntchito kapena misonkhano, ndipo kuti chiwerengero kuti waperekedwa kwa ziwalo mankhwala katundu. VAT linaperekedwa kwa bajeti boma la Chitaganya cha Russian mawu wokhazikitsidwa ndi Tax Code. Komanso, lamulo lalikulu msonkho amafuna limati kupereka opereka VAT m'manja matupi chikalata cha. Taganizirani kukhazikitsa makamaka za njira izi mwatsatanetsatane.

akadzabweranso VAT

Tsiku lomalizira pokamba za kubweranso VAT, malamulo ena a Tax Code, - 25 mwezi zotsatirazi nyengo malipoti. Ponena za VAT ndiyo miyezi itatu iliyonse. Choncho, ngati wokhoma n'kofunika chifukwa cha miyezi 3 chaka, tsiku lomalizira kugonjera kwa kulengeza kwa VAT panthaŵiyinso - 25 April.

Kodi pochitika pa kubwerera VAT, kutenga masiku nkhani pati?

Nkofunika kuti amalonda ambiri funso - pamene mukufuna kutumiza kwa chikalata Federal Tax Service mu funso, ngati nambala 25 - linanena bungwe. The malamulo a Federation ndi Russian monga mlingo pa zimene VAT pamene malipoti tsiku lomalizira la lipoti mu mawonekedwe a kulengeza mu nkhani iyi ndi kunditumiza ku tsiku lotsatira ntchito. Kuti Mwachitsanzo, mu 2015 ndi deadlines ali motere: VAT kubwerera kwa kotala 1 amafunika kukhala nthawi kudutsa pamaso April 27 ziganizo kwa kotala 2 alipo mpaka July 27, pa wachitatu - mpaka October 26 chifukwa 4- TH - January 25, 2016. Mu 2016, nayenso, mu ulemu ananena adzakhala deadlines latsopano. VAT - chopereka amafuna kuganizira mofatsa lemba la mokoma malamulo amene amayendetsa izo. The wokhoma zabwino kuphunzira iwo pasadakhale. malamulo sasamalira kunena VAT kwa chaka. Terms of yobereka chikalata ichi mwanjira chilamulira chikhalidwe ndi kotala choyamba.

Chilango kulephera malipoti VAT

Ngati olimba sasamalira boma VAT malipoti operekedwa ndi lamulo, malinga ndi chakudya cha Art. 119 ya Tax Code mwina chindapusa. kuvomerezedwa wina applicable kampani, amene analephera kutsatira deadlines mosavomerezeka kwa VAT kulengeza, - n'zotheka kuyimitsidwa wa wotuluka nkhani panopa. Awa ndi akhazikitsidwa mu Para. 3 Art mfundo. 76 ya Tax Code.

Mwina kudziŵika kuti atchedwe msonkho nkhani amapereka, mu nkhani ya ogwira ntchito ndi nthambi okha ofesi yaikulu ya kampani. Ndiko kuti, magulu osiyana a kampani sangatipatse m'deralo Federal Tax Service kwa bukuli kake.

Declaration - mu mawonekedwe a pakompyuta

Perekani boma kulengeza mu funso, m'pofunika mu mawonekedwe a pakompyuta. Ngati samalipira adzabweretsa chikalata mu mawonekedwe pepala, ndi Federal Tax Service amati si anapereka. kampaniyo lidzachitiridwa monga wakubayo pa kukhazikitsidwa kwa lamulo malipoti VAT. Declaration deadlines, kotero - osati muyezo yekha zofuna ntchitoyo malamulo kwa opereka msonkho funso.

Koma kodi muyenera kupereka kwa Federal Tax Service ananena amagetsi a msonkho phunziro?

Kodi kutumiza imelo mawu msonkho?

Ngati inu kuyesa kubweretsa mu FTS chida funso, mu mawonekedwe a file zonse mu Mawu kapena kupambana mtundu kapena kutumiza mauthenga, bungwe kwambiri mwina kumulandira. chakuti kulengeza monga gwero lalikulu la malipoti msonkho, ayenera anasaina. Popeza lamulo malonda a chikalatachi mu mawonekedwe a pakompyuta, amaganiza kuti adzakhala walemba ntchito siginecha digito, ndi mapulogalamu apadera akhoza ntchito pamene anawatumizira. Pezani kwa zogwirizana zomangamanga VAT samalipira uli mwa malo kuturuka.

Kodi kulembetsa zachitikadi pakompyuta siginecha?

Kuti akalembetse siginecha digito gulu muyenera kupereka pasipoti, komanso zikalata constituent wa bungwe lalamulo. Ngati siginecha pakompyuta amatsogozedwa woimira kampani, ndipo mungafunike ndi ulamuliro kwa iye kuchokera ku utsogoleri wa bungwe. Pali zambiri mabungwe boma EDS kwa amalonda. Tiyenera kusankha anthu a zatulutsidwa, - boma chitsimikizo zogwirizana akhonza kumupatsa makiyi a pakompyuta, amene ali ndi digiri apamwamba chitetezo. FTS, motero, tidzakhala okonzeka kutenga kulengeza VAT, yolembedwa ndi makiyi amene wosindikiza ndi zatulutsidwa chitsimikizo ulamuliro.

Mawonekedwe a kubweranso VAT

Chinthu china chofunika kwa lipoti ku dziko kuzindikira kudzipereka kotheratu anapanga ndi VAT - kugwiritsa ntchito mawonekedwe zolondola chikalata cha. malamulo Russian amafuna amakhoma misonkho ntchito chikalata ovomerezedwa ndi RF Ministry of Finance Order № 104 kuchokera zaka 15.10.2009. Onani zimene VAT, deadlines kuti atchedwe msonkho uyu, tikambirana mwatsatanetsatane mbali zokhudzana ndi kudzazidwa olondola a fomu iyi.

Kodi lembani kubwerera VAT?

Nkhani mu funso, pazikhalanso zizindikiro mu rubles, khobiri kuti muthe. Ngati aliyense, anapanga m'kati kuwerengetsa VAT, zizindikiro zogwirizana ayenera anamaliza kuti ruble wonse. Ngati kuchuluka - masenti 50 kapena kuposa, mu njira chachikulu, ngati zochepa - ndiye, motero, mu wamng'ono.

Tsamba ananena, komanso ngati gawo 1 chikalata ayenera lembani Makampani onse ankaona opereka msonkho. Kuphatikizapo anthu amene sanali mofulumira mu nyengo malipoti ku zoletsedwa ndi VAT. Deadlines ndi mlandu wa mabungwe amenewa ndi chimodzimodzi yemwe anakhala makampani kwenikweni analipira msonkho pa funso.

Mabwalo Declaration kuchokera 2 kufikira 12. komanso zosiyanasiyana ntchito kwa lolingana zikalata mlandu ndi kudzazidwa, nayenso, ngati wokhoma ikuchitika ntchito mfundo za mtundu wina.

Mabwalo Declaration ku 4. kuti 6 ayenera kudzazidwa pokha pokha pamene olimba amalipira VAT pa mlingo ziro.

Ndime 10 TH kuti 11 TH chikalata ku funso ndizodzazidwa, ngati wokhoma wachita mu lipoti nthawi yamalonda, koma amanyamula pa bizinesi zofuna za lachitatu maphwando zochokera Mapangano anasaina bungwe zosiyanasiyana ntchito, katundu kutumiza, kapena mapulogalamu a .

Gawo 12 TH magwero The ayenera kutha, ngati:

• ndi wokhoma wakhala anasonyeza kasitomala wake ma invoice wopelekedwa, koma lamulo sakhala kulipira VAT ;
• kampani invoicing, koma yobereka zafotokozeredwa zikalata zogwirizana sali pansi misonkho ndi VAT;
• ngati wokhoma msonkho wapanga ndi yamalonda, koma anamasulidwa udindo wa msonkho kwa bajeti, mu funso.

Kodi VAT kuchita masamu?

Pofuna lembani kulengeza VAT, msonkho m'pofunika kuwerengetsa molondola. Kodi kuthana ndi ntchito imeneyi? Izi zidalira pa mtundu mndandanda wa katundu, ntchito kapena ntchito imene VAT wapatsidwa. Mitundu ina ya zakudya ankalemekeza msonkho pa mlingo wa 18% ndi ena - 10%. Pali zochitika zimene msonkho pa mtengo ziro chidwi. Tikuphunzira mwatsatanetsatane za ntchito yawo.

Ziro mlingo wa msonkho pansi kulingalira ntchito zamalonda zokhudza katundu wa katundu Russian olimba kunja chimango mabacteria pa kugwira ntchito ufulu miyambo zone, mu makonzedwe a misonkhano zoyendera lonse ndi ntchito zina chifukwa mwa malamulo a la Russia. mlingo VAT 10% ntchito kugulitsa chakudya, mankhwala mwana, TV, mankhwala zaumoyo. Nayenso mlingo umene ndi 18%, ntchito zina. Ngati kampani akulandira malipiro isanakwane ndi katundu, komanso pa nthawi imene VAT kuchita masamu m'njira yapadera, akhoza ankaipembedza mlingo wa 10% ndipo 18%.

eni Business ndi wofunika kwa kuyenda kwa zaluso m'munda wa malamulo zoyendetsera kugulitsa katundu nthawi zonse, katundu ndi ntchito imvera VAT. magwero Main za lamulo limene muyenera kulabadira mu nkhani iyi, - Art. 164 ya Tax Code, Zochita boma № 908 kuchokera 31.12.2004, № 688 kuchokera 15.09.2004 chaka, nambala 41 kuchokera 23.01.2003 chaka. Choncho, wokhoma n'chofunika kwambiri kuti ntchito mawonekedwe olondola a akadzabweranso VAT, kuwerengera msonkho, komanso kutsatira anakhazikitsa malipoti tsiku lomalizira mosavomerezeka. VAT kuyenela malipiro nthawi. Tiyeni kuphunzira mfundo iyi mwatsatanetsatane.

Masiku VAT

Choncho, tinaphunzira nuance monga tsiku lomalizira kukonza malipoti VAT. Koma kulemekeza - kudzipereka kuti likugwirizana Ndipotu, kupereka zingati zoyenerana ndi Treasury. Pamene muyenera kulipira msonkho kwa bajeti? Kodi correlate mawu a yobereka ndi malipiro a VAT?

Mogwirizana ndi malamulo a msonkho la Chitaganya cha Russia analipira ndalama ku funso ziyenera kuperekedwa mu nkhani ambiri, pasanafike pa tsiku la 25 la miyezi 3 kutsatira nyengo malipoti, mu magawo ofanana. Ndiko kuti, ngati Mwachitsanzo, kotala 1 olimba ayenera analimbikitsa bajeti ya 30 000 rubles kwa VAT, mu April, May ndi June, m'pofunika kulipira boma 10 000 rubles.

Choncho lipoti VAT deadlines zitha zikugwirizana ndi malipiro oyamba bajeti. Yapadera sewero anapereka wopanga malamulo a mabungwe omwe si wokhoma kusakhulupirika mu funso, koma kuvumbula counterparties chake cha inivoyisi imene msonkho liri lokhazikika. Choncho makampani muyenera kulipira ndalama zonse za kusonkhanitsa ndi pa 25 mwezi zotsatirazi nyengo malipoti. M'njira imeneyi, ya malipiro kwa bajeti, ndi chimodzimodzi VAT kubwerera tsiku lomalizira.

VAT - msonkho kuti kulipira pa nthawi, komanso lipoti kuti boma pa izo.