VAT ndi chiyani? Kodi deduct kwa kuchuluka kwa VAT?

Ubwino Added Tax, kapena VAT, anagwiritsidwa ntchito koyamba ku France. The odziwika bwino French zachuma M. Lore anagwiritsa ntchito mawu akuti mu 1954. Patatha zaka zinayi, mtundu wa msonkho wakhala mokakamizidwa kwa anthu onse a dzikoli. Komanso, anayamba pang'onopang'ono kulowa chuma m'mayiko ena ku Ulaya. Pa dera la Russian Federation VAT anabwela pa otchedwa msika chuma mapangidwe mu 1992.

VAT ndi chiyani?

VAT ndi gawo la ndalama zimene anawonjezera pa wogulitsa katundu kwa ndalama kulenga mankhwala kapena kugula (ichi imakhudzanso cha utumiki). The VAT pa kuchuluka sizikupanga malipiro a ogwira ntchito. Komanso, sikuti ndalama zimene analipira mankhwala, makamaka ngati anaigula-opereka sanali msonkho uyu. Masiku ano, anthu ambiri akudabwa momwe deduct kwa kuchuluka kwa VAT.

Chifukwa VAT anali ambiri?

Kutchuka kwa msonkho uyu akhoza zimachitika pa zifukwa zotsatirazi:

1. Chifukwa cha mtengo anawonjezera msonkho angakhale olondola wangwiro kudziwa kuchuluka chofunika makamaka (utumiki) pa chilichonse siteji ya ulimi wawo. Ndi kuyamika mankhwala VAT sangakhale awiri misonkho.
2. Ndi msonkho, mukhoza pantchitoyi pa katundu, koma sikusokoneza katundu pa izi. Izi zimathandiza kuti mpikisano wathanzi ndiponso ufulu kumanga msika zoweta.

VAT ku Russia

Monga tanenera kale, msonkho kufunika anawonjezera msonkho anaonekera mu dziko lino mu 1992. Pakali pano, mlingo wake ndi 18%.

katundu ambiri sali pansi mtundu wa msonkho. Choncho deduct VAT kwa phindu sangathe. Monga ulamuliro, ndi mankhwala zimagulitsidwa. Zamgululi kwa ana msonkho pa mlingo (10%). Komanso, makampani amene akugwira ntchito makina chosavuta misonkho, VAT si kulipidwa. M'zaka zaposachedwapa, funso zambiri tingafunse lokhudza mmene tingachepetsere chiwongola dzanja la mtundu wa msonkho, kapena kuletsa amenewo pa malire a dziko lathu. Koma pamene izo sanapangidwe kusankha imodzi pa nkhaniyi.

Kuwerengera phindu anawonjezera msonkho

Ambiri, ndithudi, ndi chidwi monga deduction kwa kuchuluka kwa VAT. Pofuna wosalira ntchito antchito apadera, anali anatulukira wapadera Intaneti toŵerengera, amene n'zosavuta kuchita zimenezi. Koma ngati inu mukudziwa chilinganizo cha mawerengedwe, inu mukhoza kuchita mwa iwo okha. Makamaka kudziwanso si zovuta ndi zosatheka.

Pofuna kuti asonyeze msonkho, m'pofunika kugawana mitengo ya zinthu pa kunena: 1 + (peresenti VAT): 100. Pezani chithunzi. Ngati chiwongola dzanja la msonkho ndi wofanana 10, ayenera kugawidwa ndi 1.1. Ngati ndi ofanana ndi 18, ndiye kuti 1,18.

Kuchokera chifukwa tili kuchotsera kuchuluka choyambirira cha ndalama. Inu kupeza chiwerengero zoipa, koma msonkho ayenera kukhala zabwino. Choncho, kuchuluka chulukanani ndi 1 (inu akhoza kungoyankha kuchotsa "-" chizindikiro, ndiye sipafinikanso kuwerengera chilichonse). Ngati nambala chasanduka kunja "khobiri", ndiyeno izo adzakhale mu njira chachikulu.

Mlandu msonkho, inu mukhoza mwina amapezerapo mwayi wapadera Intaneti Chiwerengero kapena kuyesa ndinu ntchito mitunduyi chosavuta (ntchito mlingo 18%):

• A kuchuluka × 1,18 = kuchuluka kuphatikizapo msonkho.
• A kuchuluka × 0,18 = kuchuluka kwa msonkho.

Ngati mukufuna monga deduction kwa kuchuluka kwa VAT, ndiye inu pa chilinganizo awa adzabwera. Muli ndi kuchuluka kwa ndalama (tiyeni chimatanthauza ake Latin kalata N). Pamene mlingo chidwi za msonkho, amene ali wofanana 18, timachotsa chithunzi zotsatirazi:

• VAT = N X 18: 100.

Ndiko kuti, ngati muli ndi 10 000 rubles, ndi VAT cha ndalamazo adzakhala 1,800 rubles (10 000 × 18: 1000). Ndiye inu muyenera kuchotsera nambala kuchokera kuchuluka pachiyambi.

Mukhoza kuona kuti funso mmene deduct kwa kuchuluka kwa VAT, si molimba monga zingaoneke koyamba. Ngati inu mukudziwa chilinganizo wapadera, kenako onse masamu mosavuta.