For Dummies: VAT (value added tax). Tax isimemezelo, entela kanye nenqubo ye-VAT imbuyiselo

Khuluma ngalokho iyona value added tax (VAT) - akuyona nzima kakhulu, uma awangeni imininingwane. Ulwazi oluyisisekelo mayelana nale ndaba singaba usizo kabi hhayi nje ngobe kutawutfutfukisa ezimali esizayo kanye zezomnotho, kodwa abantu kude enjalo sphere eqondile umsebenzi.

Okuqukethwe kwezomnotho VAT

VAT intela eRussia, abe elikhulu kumiswa isabelomali isimo. Ingqikithi yalo intela ku ukubaluleka ukungezwa ezibonisa igama layo ngokugcwele. Okungukuthi, kuba value-added, futhi lokho kwenza ukubaluleka umenzi yokuqala umkhiqizo (umkhiqizo iluhlaza noma Semi-siphelile) kuyinto accrual yayo.

Ngoba "Dummies": VAT - intela ukuthi ibalwa kanye ikhokhwe inkampani-abakhiqizi, izinhlangano ukuhweba lwezeMpilo Usizo, kanye osomabhizinisi ngamanye. Ngo umkhuba, usayizi waso lichazwa ngokuthi umkhiqizo izinga emehlukweni ohlangana ukuqhutshwa wathola ukuqaliswa imikhiqizo yayo siqu (izimpahla namasevisi) kanye nenani izindleko ziye zasetshenziswa ukukhiqizwa yayo. Ngamafuphi nje, ukuthi ingxenye umkhiqizo, okuyinto umenzi noma umthengisi "anyuswe" umkhiqizo yasekuqaleni (eqinisweni kuba value okudalwe), futhi base intela. Lolu hlobo intela engaqondile, ngoba likhona intengo umkhiqizo. Ekugcineni, kwaba nemiphumela ngumthengi, futhi esisemthethweni (kanye umkhuba) yokukhokha yayo ngumnikazi izimpahla kanye abakhiqizi.

Izinto intela

Izinto wayeqamba VAT engenayo evela ekuthengisweni kwemikhiqizo wadala, imisebenzi ekhiqizwa namasevisi, kanye:

- izindleko ubunini bempahla (imisebenzi, izinsizakalo) ngesikhathi sokudlulisa zabo khulula;

- izindleko zokwakha kanye yokufaka imisebenzi ekhiqizwa izidingo siqu;

- izindleko izimpahla amazwe, futhi izimpahla (isebenza, amasevisi), ukudluliswa kwe-okuyinto eyenziwa endaweni Russian Federation (ke akufakwanga base zikhokhe intela yentela ngemali engenayo).

payers VAT

Article 143 Tax Code sekuvela ukuthi le payers VAT - kukhona izinhlangano ezingokomthetho (Russian kanye angaphandle), kanye osomabhizinisi ngamanye, owakhiwa amarekhodi intela. Ngaphezu kwalokho, i-payers lokhu intela kukhona abantu ofeza ukuhamba kwezimpahla namasevisi yonkana kwemingcele ye-Customs Union, kodwa kuphela uma umthetho amasiko sisungula isibopho ukusigcwalisa.

Tax on izinga VAT

ERussia, intela ye-VAT enikeziwe in 3 ingxolo

1. 0%.
2. 10%.
3. 18%.

Tax icala kunqunywa siphindaphindeka inani lenzalo ehlukaniswa 100, base intela.

Ababona kuncike accrual intela isivinini-non-yokusebenza (idiphozi imisebenzi kwi ukwakheka inhlokodolobha ogunyaziwe, ukudluliselwa kwezimali ezimpahleni ezingasuki phansi futhi onikeziwe yezimpahla ibhizinisi, njll), ka kwesikhatjhana ukuthengiswa komhlaba, nabanye abaningi, livikeleke umthetho.

18% cent VAT

Kuze 2009, u-20% VAT isetshenziswa abaningi kakhulu ukuthengiselana. It siyasetshenziswa njengamanje ngesilinganiso 18%. Ukuze ukubala we-VAT kufanele abale umkhiqizo base yentela futhi inani lenzalo ehlukaniswa 100. Ngisho kulula: ngokuchaza (for the "dummies") i-VAT, base yentela siphindwe ratio kwesilinganiso sentela - 0.18 (18% / 100 = 0.18). Ngakho, inani VAT emananini kwezimpahla, imisebenzi kanye nezinsizakalo, kwenzekani ukuze abathengi.

Ngokwesibonelo, uma intengo kwezimpahla ngaphandle i-VAT - ruble 1000, izinga elihambisana amaKristu anjalo anomusa kwezimpahla - 18%, ukubala ilula:

VAT = X-PRICE 18/100 = 0.18 X-PRICE.

E. VAT = 1000 x 0,18 = 180 (ruble).

Ngenxa yalokho, intengo nokudayisa izimpahla - ke abale izindleko izimpahla nge-VAT.

sehliselwe VAT

10% VAT osebenza ku amaqembu athile imikhiqizo ukudla ezibhekwa emphakathini abalulekile emphakathini. Le mikhiqizo zihlanganisa ubisi nemikhiqizo yabo, okusanhlamvu amaningi, ushukela, usawoti, sea-, inhlanzi kanye nemikhiqizo inyama, kanye ezinye izinhlobo imikhiqizo izingane kanye abanesifo sikashukela.

I-zero izinga VAT, ikakhulukazi uhlelo lwayo lokusebenza

Ukukala 0% osebenza ku izimpahla (imisebenzi kanye nezinsizakalo) ezihlobene nemisebenzi isikhala, ukuqaliswa, isizinda kanye ukukhiqizwa izinsimbi eziyigugu. Ngaphezu kwalokho, isamba esikhulu imisebenzi ukwenza ukuthengiselana phezu kwempahla emngceleni, ekuklanyweni okufanele uhambisane Customs nezinqubo. I-zero izinga VAT kudinga documentary ubufakazi ukuthekelisa, okuyinto Ilungiselelwe iziphathimandla zentela. Iphakheji kwemibhalo kuhlanganisa:

1. Isivumelwano (noma inkontileka) phakathi wentela ku ukudayiswa kwezimpahla kumuntu bezinye izizwe abavela emaqenjini Russian Federation kanye Customs Union.
2. Amasiko isimemezelo yokukhipha imikhiqizo inothi oyisibopho amasiko Russian lendawo kanye nosuku Ukuhamba izimpahla. Ungahambisa imibhalo zokuhamba kanye nokugcinwa, kanye nezinye ubufakazi Mayelana nokuthumela noma yimuphi umkhiqizo for emngceleni waseRussia.

Uma, ezinsukwini ezingu-180 kusukela ngosuku ukuhamba kwezimpahla emngceleni akuyona esikhishwe futhi akusho ayifake intela iphakethe egcwele imibhalo edingekayo, lokukhokha komunye oyedwa ubophekile ukuba ukushaja futhi ukhokhe i-VAT ngezinga 18% amandla (noma 10%) izinga. Ngemva eqoqweni lokugcina amasiko isiqinisekiso lungabuyiselwa noma ikhokhwe yentela ukuze offset ke.

Ukusebenzisa izinga elilinganisiwe

Izinga elilinganiswayo esetshenziselwa kusengaphambili futhi kwamanye amacala. Ngoba "dummies" VAT ibalwa ngaleli zinga uma kudingeka ngenxa yenani isiyonke izimpahla ukuhlonza "ehlezi" e intela kuye. Lesi senzo eyenziwa ifomula elula, kuye ngohlobo Amazinga we-VAT.

Lapho 10% VAT ibalwa 10% / 110%.

Lapho izinga 18% - 18% / 118%.

Kugcwalisa entela i-VAT kanye ngokwemibandela

Ngesikhathi besanda kuqala belungiselela ukulethwa zokubika intela umsebenzi accountant igxile ekutholeni isisekelo okwakhelwe kuso nenani lentela icala kamuva. Ukugcwalisa isimemezelo yentela ye-VAT iqala ukuklanywa ikhasi lesihloko. Kubalulekile kakhulu ukuba ngokunembile futhi ngokucophelela ufake yonke imininingwane edingekayo (amagama, amakhodi, izinhlobo nokunye. D.). Kuwo wonke amakhasi inikeza lusuku nekusayina kwathishelanhloko ekhanda (noma SP), okuyinto ekhasini lokuqala kufanele isitembu. Declaration kumele zithunyelwe intela esikhundleni yokubhalisa, kodwa hhayi emva kuka ngosuku 20th lwenyanga kulandela ngxenye yokubika. Esikhathini esifanayo, futhi isethelwe inkokhelo yayo (kanye nongqi kwanezelwa). Ngakho, inkokhelo icala yentela ngoba ikota 1st of 2014 kwadingeka yenziwe ngaphambi 20 Apreli nyaka.

ekubalweni intela

Ngoba "Dummies": VAT ekhokhwa ibalwa ngezigaba eziningana.

1. Ukunqunywa base yentela.
2. VAT accrual.
3. Ukunqunywa inani intela ezibanjwayo.
4. Umehluko phakathi intela ebalisisiwe futhi ikhokhwe (lokususa) kanye nenani-VAT ekhokhwa.

Endabeni ka ngokweqile kwezimali ezibanjwayo phezu lemali enqwabelene we wentela inelungelo sokubuyiselwa imali umehluko eyicela ezibhaliwe futhi ngemva kwalesi sinqumo, kodwa okwengeziwe ukuthi kamuva.

intela ezibanjwayo

Ngokukhethekile kufanele kukhokhelwe izinsalela, okungukuthi, isamba VAT, okuyinto othulwe abahlinzeki esikhokhelwayo nganoma amasiko ngenkathi uthumela izimpahla. Kubalulekile ukuthi intela ezikhokhiswayo, babenobuhlobo ngqo turnovers ihlolwe ngokuhlanganiswa esifundweni. Uma sikubeka kalula, uma i-VAT ku ukudayiswa inzuzo kwezimpahla "A", bese usetha off konke ukuthenga zenziwa ezihlobene lo mkhiqizo. Ukuqinisekiswa ilungelo sidonsa eliqinisekiswe yi-invoyisi etholakele abahlinzeki, kanye imibhalo ekukhokhweni nenani lentela emngceleni. VAT wabo oseceleni. Lezi invoice kuthiwa wafaka kwifolda ehlukile, futhi ivula izinto ngazinye elotshiwe encwadini ukuthenga kwifomu sivunyiwe.

Phakathi intela ukubalwa kwezimali njalo unemibuzo mayelana ukugcwaliswa engafanele Amasimu saziso, ziqondiswe by imininingwane engalungile, kanye ukungabi khona nesignesha abantu abagunyaziwe. Ngokuvamile, esimweni esinjalo, abasebenzi IRS ingalungi lemali ohambelana ezibanjwayo ukuthi kuholele VAT luhlolokulinganisa izinhlawulo.

kuhanjiswa Electronic ka nezimemezelo

Kusukela 2014 intela ye-VAT ukubuya kumele zithunyelwe kuphela elektroniki. Kunokhishiwe ezihlobene intela imibuso ekhethekile.

Imigomo lokuthola imali ye-VAT

Ukwaneliseka bentela ilungelo isinxephezelo esakhokhwa nenani lentela senziwa ngesisekelo kwamabhuku edeskini, ekhishwa iziphathimandla zentela. inqubo Declarative VAT imbuyiselo kwenzekani maqondana bentela ambalwa abahlangabezana kwale mibandela elandelayo:

- isamba intela ikhokhwe (VAT, imisebenzi mkhuba, imali izintela kanye nezimayini) kufanele kube yini ruble esingaphansi bhiliyoni 10 .. iminyaka engu-3 ikhalenda owandulela unyaka isicelo isinxephezelo;

- lokukhokha komunye oyedwa ukuthola isiqinisekiso ebhange.

Ukusetshenziswa kwalesi oda kungesinye isimo: lokukhokha komunye oyedwa kufanele zibhaliswe neziphathimandla yentela Russian Federation hhayi ngaphansi kuka 3 iminyaka ngaphambi ukugcwalisa amaphepha entela ngoba intela ukubuyiselwa kwemali.

Inqubo isinxephezelo

Ukuze VAT imali abakhokhi bentela kumele ifake kusiphathimandla intela isicelo esibhaliwe yokubuyiselwa amanani yentela. Lezi zimali angabuyiselwa isitatimende wathi akhawunti noma misa ngokumelene nokukhokhwa nezinye ukukhokha intela (uma ikhona kubo izikweletu). Zingakapheli izinsuku eziyi-5 ukuhlolwa isinqumo senziwe. Ukubuyiswa kwe-VAT eyenziwe nenani lesikhathi esifanayo ngo enanini elihlongozwe isinqumo. Uma ukulibaziseka ukuqoqwa kwezimali ku-akhawunti ye-wentela unelungelo lokuthola zenzuzo ukusetshenziswa imali iziphathimandla zentela (kusukela ibhajethi).

edeskini audit

Ukuze uhlole ubuqiniso lemali Kwabuya abahloli intela ezinyangeni ezingu 3 olwenziwa kwamabhuku edeskini. Uma ukwephula kungukuthi ifakiwe, ke esiyizinsuku ezingu-7 emva kokuphothulwa kwamabhuku ngokubhala umuntu zihlolwe uyaziswa mayelana semthethweni balwisana.

Uma kwenzeka kwephulwa Russian umthetho Inspectorate okulungiselelwe umbiko wokuhlola, esekelwe okuyinto isinqumo senziwe maqondana abakhokhi bentela (noma ukwala ukuheha noma ukushushisa). Ngaphezu kwalokho, ikheli kumuntu osonile echayeke imfuneko ukubuyela amanani ngokungafanele wathola i-VAT zenzuzo ukusetshenziswa kwalezi zimali. Lapho-non-ukubuyiswa kwemali lokhu isamba emsebenzini ukubuya yayo isabelomali Russian inikezwa ebhange elikhiphe isiqinisekiso. Kungenjalo, iziphathimandla zentela ngeke abadonsi ngokuzithandela ngezimali ezazidingeka ngaphandle Sokuzivikela.

Ezinye izinhlinzeko eziphathelene ukubala nokukhokhwa kwezintela VAT, kunzima ngokwanele ukuze uthole ukuqondisisa okwesikhashana, kodwa ukuqaphela Cabangisisa kunikeza umphumela. Inselele ekhethekile bezibona le ntela kudala imigomo ethize futhi ushintsho njalo umtsetfo RF.