Indlela ugcwalise ukubuya VAT? Bala-VAT. Ukugcwalisa ukubuya VAT

Ngokusho izichazamazwi kanye izincwadi, ama-value added tax (VAT) kuwuhlobo nokuquleka kwesabelomali isimo izindleko izimpahla, usebenza noma amasevisi, okudaliwe nhlobo inqubo izigaba ukukhiqizwa kwezimpahla, usebenza namasevisi bangena isabelomali njengoba lwenteke. Ngakho-ke kuyadingeka ukwazi ukuthi ugcwalise isimemezelo VAT.

Kuyini i-VAT?

Uma amagama alula ukutshela ongelutho okungukuthi VAT, ke izobukeka kanje: uhlobo intela, bakhathala ngumkhiqizi esimweni ngoba kudala (noma athengise ukudala esinye) umkhiqizo, kusuka lapho ke uzokwenza inzuzo okweqa izindleko zayo zokukhiqiza .

Ngamanye amazwi, intela ibalwa umehluko phakathi intengo ukudayiswa komkhiqizo kanye nemali etshaliwe ukuthenga yayo (noma okhiqizayo). Kufanele kuqashelwe ukuthi umdayisi ivala esilinganayo VAT ngokwayo, uyifake izindleko sokugcina izimpahla.

Ubani futhi okufanele athumele kanjani imibiko VAT

Umthetho Tax yiSigaba 174,1 Ikhodi Amacala kanye Intela uthi le ntela kufanele wathi:

• abantu abangafuni ukukhokhela intela ebekiwe (ukuze uthole eminye imininingwane - Article 173, isigaba 5);
• nazo ngokomzimba futhi esemthethweni, uma ukukhokha VAT;
• omunye namashumi ayisithupha lokuqala sihloko intela ejenti.

Ukwazi ukuthi igcwaliswa kanjani esimemezelweni VAT, ekufanele ilandelwe kanye imithetho izinkampani ningathwali umthwalo intela, kodwa inikeza amakhasimende ayo imvoyisi kufanele lishiwo Inani lentela.

Isigaba 80 se-Code itjho bona isimemezelo le ntela kufanele sifakwe efomini izitatimende mayelana yonke imali ababeyitholile inzuzo, umsuka walo, ngoba izindleko, isikhungo kuyakuba yentela, izinzuzo enqwabelene lemali VAT kanye neminye imininingwane bodokotela, okuyinto kunqunywa ekubalweni intela.

Zonke amarekhodi VAT payers ulwazi olufanele wumnikezeli endaweni yayo uqobo sokubhalisa kuze kube usuku 20th ikhalenda lwenyanga kulandela isikhathi encane yentela ngoba.

Sacala kusebenta kwi update Article 174 nyaka, usuku lokuqala zidinga wonke payers intela (kungakhathaliseki inani labasebenzi) ukuthatha ezifanele isimemezelo format nge iziteshi ezokuxhumana ngokusebenzisa esihambelanayo idokhumenti opharetha.

hlinzeka Main accounting imvume

Ukugcwalisa ukubuya VAT okwamanje eyenziwa ngaphandle kokuguqula - ngokomyalo ezisemthethweni Ministry of Finance № 104n kusuka 15 Okthoba 2009. Kodwa encwadini ayibhalele Federal CH (17.10.2013, № ED-4-3 / 18585 "Ngo kokuqeda ukubuyiselwa kwentela okufakiwe kuze kube iziphathimandla zentela") Kunconywa kusukela ekuqaleni kwenyanga yokuqala konyaka ukungena esikhundleni OKTMO OKATO.

Uma ifomu VAT ukubuya ligcwele kahle, inkampani yibhange intela ukubuya. Ngakho-ke kubalulekile ukuba baqonde indlela ugcwalise ukubuya VAT ilungile futhi bakwazi ukusebenzisa uhlelo isakhi ezilandelwayo idokhumenti ezimali.

Isihloko likuchaza ngokuningiliziwe ukuthi usifaka kanjani intela i-VAT. Ifomu iqukethe izinto ezithile.

Izigaba main of the zokubika intela idokhumenti

Ifomu isihloko seshidi uya khona:

1. Isigaba Omunye - umthamo ogcwele we inani lentela ukuthi idluliselwe isabelomali isimo.
2. Eyesibili kwesigaba - ezibanjwayo, ngokuvumelana intela ejenti efakwe endaweni yengcebo isimo.
3. Isigaba 3 zokudalula VAT sinquma inani emalini ngesilinganiso 0%.
4. Adj. 1 for the Ingxenye yesithathu - nenani lentela ekhokhwa ezavela ngenxa ekululameni.
5. Adj. 2 esigabeni sesithathu - (sidlula ukumelwa ihlelwe lokuhlala kwamanye amazwe, omisebenzi yakhe) ukubala inani VAT amasevisi, ukuhweba imikhiqizo ehlukahlukene, sokuvuselela amalungelo abanikazi, i-VAT.
6. Isigaba sesine kuyadingeka ukubala VAT ngesisekelo ukuthengiselana ukuthi izimfanelo ezibalulekile kwezohwebo, okuyiwona zero izinga kuqinisekisiwe.
7. Isigaba sesihlanu - sinquma izindleko Abasunguli bezindawo ziqondiswe izinga okuvunyelwene value added.
8. Eyesithupha kwesigaba - VAT ibalwa maqondana commercial-uhlobo imisebenzi ngaphandle kokuqinisekisa olusemthethweni.
9. Isigaba 7 zokudalula VAT osebenza yokuhwebelana ezingavikelekile kufakwe ukunqunywa izinkokhelo VAT, okuyinto ababhekwa njengenkolo izifundo, ukuba akhokhe izintela, noma izinqubo ukuthi yenziwa ngaphandle kwezwe lakwa WaseRussia.

Kulo nyaka, elihambisana ukugcwaliswa zokudalula VAT kusho khona oyisibopho langaphandle design. Uma umkhuba othile omele Inhlangano yosomabhizinisi kuhlanganisa izenzo enzelwe kumthethonkombiso, izigaba asele afakiwe idokhumenti ezimali ngokuhambisana isakhiwo.

Iziqondiso zokugcwalisa ubonisa ukuthi payers VAT njengesisekelo ezilandelwayo simemezelo kumelwe athathe izincwadi ukuthengisa, incwadi ukuthenga kanye nesitayela accounting (amarekhodi intela kungenzeka).

Isibonelo: VAT isimemezelo ngo-2014

Ingxoxo intela iphepha ukubuyiselwa sebeqala ukudweba ikhava ishidi. Isitifiketi sokubhalisa neziphathimandla yentela waveza ukuthi into yokuqala ukungena ulwazi mayelana PPC futhi INN.

Into "Inombolo izilungiso" kusho idokhumenti Ukudlula uhlobo ikhodi (uma supply eyinhloko - 0, idokhumenti proximate - 1). Amakhodi esimemezelweni VAT kanye ukufaka ikhodi ukuthi liqukethe ulwazi mayelana nendlela ugcwalise isimemezelo kwesikhathi intela.

Ikholomu "Unyaka Ukubika" Kufanele aqukethe ulwazi mayelana nonyaka lapho yokubuyiswa simemezelo VAT. Ifomu kufanele olunezinombolo, okubonisa inombolo yayo ehambisana isevisi, okuyinto amukela imibiko. Kulokhu, abonisa ikhodi ukubaluleka 400, lokho kubonisa ukuthi abakhokhi bentela ibhalisiwe endaweni efanayo lapho idokhumenti sigcwalisiwe.

Kususelwa somhleli amakhodi yomsebenzi wezomnotho kulo nyaka, ukhombise NACE. Esikhathini nto "I nokwethenjelwa ukuphelela kolwazi ebhalwe kuloluGunyazo, ngale isimemezelo, Ngiyaqinisekisa" esifanelana ikhodi, inani okuyinto incike kumuntu obhalisele idokhumenti (ikhanda kwenhlangano - 1, umphatheli - 2).

Inishiyali futhi zaveza ngesikhathi esifanayo ifakwa ku "Isiginesha". Uma isignesha wabekwa amandla kwasayinwa ommeli, ulwazi iphepha olusemthethweni, okufakazela zonke enikezwa amandla losayinayo, kubonakala okunye "Document ekhombisa igunya ummeleli sika."

uhlelo eningiliziwe

Indlela ugcwalise ukumenyezelwa VAT ne plan:

• esigabeni ubonisa ulwazi lokuqala mayelana nenani lentela idluliselwe isabelomali wombuso noma ihlelelwe ukucabangela;
• umucu 010 Ufake ikhodi OKTMO (OKTMO 033-2013 Kulungile evumelekile kusukela ekuqaleni konyaka);
• Bala 020 - lapha izibalo wangena uhlobo isabelomali ngezigaba ngefomu ibethelwe, it is wadala ngenjongo ukushaja VAT (18210301000011000110);
• emgqeni 030 afakiwe idatha ngokuya ambalwa of intela okufanele ikhokhelwe endlini yengcebo isimo; ebalisisiwe izinhlangano self-party bazibandakanya emsebenzini owodwa owenziwe ebhizinisi ukuthi ukubeka invoyisi;
• Bala 040 yakhelwe ngokubeka ngevolumu intela fixed ukukhokha, njengoba ezishiwo yiSigaba 173 (isigaba 1);
• ebhokisini 050 ubhala isamba nokubuyisela kuhlelwe kusukela isabelomali isimo;
• amagugu sokugcina 040 kanye 050 ezibhekwa yisigaba 3 ulwazi.

Indlela ugcwalise amaphepha entela for the ejenti intela ye-VAT, okwakwenza kube lula ukuthola ingxenye yesibili le dokhumenti? Cabangela nasi isibonelo. VAT Declaration simiswe ngalendlela lelandzelako:

• umugqa 010 yakhelwe ukubeka ikhodi okucabanga sokubhaliswa division lenhlangano amazwe angaphandle, okuyinto uqhuba ukuqapha sekukhokhelwa eziqoqwayo futhi inikeza amarekhodi ezimali;
• umugqa 020 limelela igama eligcwele angaphandle ibhizinisi okuyinto kungabhekwa njengophawu bentela;
• emgqeni 030 senziwa INN ngale ndaba;
• emgqeni 040 ibekwe ngokuvumelana ikhodi isabelomali ngezigaba;
• umugqa 050 - a ukwahlukaniswa ikhodi ezindaweni zikamasipala;
• emgqeni 060 esalotshwa yibo izibalo sokugcina VAT senzelwe nokukhokhwa ejenti intela;
• umugqa 070 ikhodi ngokubeka imisebenzi eyenziwa yi-ndaba, ngubani kufanele abale futhi ukhokhe eziqoqwayo;
• umugqa 080 kubonisa inani VAT, i-ejenti abalwa esikhathini samanje intela;
• emgqeni 090 ezilotshwe ngevolumu intela ezibanjwayo, okuyinto abalwa ngokumelene ukuthengiselana esizayo ukudayiswa kwezimpahla (amasevisi, imisebenzi).

Kukhona iphuzu lapho ofuna ukugxila, lapho zavela ngo 2014. Ifomu VAT ukubuya kungenziwa sekugcwele nezinguquko kwezinye izimo. Uma kungekho idatha kukholamu 080, inani ezilotshwe amagrafu 090 060. Esikhathini engekho idatha igrafu 090, ngesikhathi 060 ukubaluleka 080 eqoshiwe.

Ingxenye yesithathu ubonisa izinga intela, kwesisekelo salo, nenani lentela kakade icala, inani zonke izimbuyiselo. Zokugcwalisa ukubuya VAT kusho nje umklamo kwesokudla, okuyinto kumele ibukeke, njengoba kuchaziwe ngezansi.

• yomkhokhi ngempela zibonisa PPC yabo futhi TIN;
• 010-040 ubonisa ulwazi mayelana nenani lentela ngesilinganiso esithile futhi base yentela kuchaziwe Izihloko 153-157 futhi 159 we Tax Code;
• 010, 020 - I-isamba irowu intela 18% no-10% amanani. Idatha ibalwa ngokuvele azalane izibalo gr. 3 esigabeni sesithathu 10 noma 18 kanye sokuhlukanisa yi ngu-100.

design plan Progressive esigabeni sesithathu

1. Ukubala 030, 040, esandisa amagugu isigaba 3 Isigaba. 3 at 18, bese wehlukanisa 118 (uma kunesidingo, 18 esikhundleni 10, 118 - 110).
2. 050 - lapha ukubeka phansi ivolumu base intela ne-VAT ukubala, lapho le nkampani ithengiswa njengoba impahla.
3. 060 - okwamanje ukulungisa idatha ngesisekelo intela kanye nenani enqwabelene ngesikhathi ukufakwa ukukhiqizwa nokwakhiwa usebenza ngenhloso siqu.
4. 070 - lapha eqoshiwe imiqulu izinkokhelo ku-akhawunti zokukhokhelwa inzuzo esizayo; Iphinde inikeze ulwazi esinqunyiwe mayelana izinkokhelo ezahlukene ngokuqalisa ukusebenza imisebenzi kuhlelwe.
5. 080 - liqukethe ulwazi mayelana namacala ahlobene letiphakamiso yokukhokha anomthelela nesanda base yentela (Article 162).
6. 090 - lemali VAT, okuyinto kumelwe ibuyiselwe. Futhi kule 090 no-100 ukwenza imali idatha wathi ukuthengwa futhi ngaphambi susa, kumele abuyiselwe ngesikhathi ukuthengiselana kuncike 0%.
7. 110 - I-VAT ukubala idatha ethulwa iklayenti uma uthola izinkokhelo zakho.
8. 120 - lapha wangena accrual ingqikithi Inani lentela wanezela.
9. 130-210 - nenani i-VAT ebanjwayo ezithile. Isaziso esibalulekile: emgqeni 200 umdayisi labalwa idatha bathunjwa kwesigaba 070, isigaba 3. Phinda wazi lapha lemali kwemukelwe nokudoswa ubunikazi owalandela kwesokudla, wabayala ngemadlana ezihlukahlukene amacala.
10. 210 - langena amagugu lomthengi akhokhe intela. Lolu lwazi mayelana abakuzuzile ebanjwayo nokudluliselwa endaweni yomcebo isimo.
11. 220 - lapha umphumela kwalokho amaphuzu esinqunyiwe 150-170, 200 kanye 210,130.
12. 230 - sum yokugcina okumele ikhokhwe, okulinganiselwa ku yonkana esigabeni.
13. 240 - isamba sokugcina, ukubala ukwehla esigabeni samanje.

Esigabeni sesine, faka ulwazi mayelana nezenzo ngokuphelele imbozwe umthwalo intela, noma izinga lokukhula okuyinto zero.

ukugcwaliswa kwezinkambiso

• Ikholomu 1 iqukethe ukusebenza ngendlela amakhodi.
• Ikholomu 2 ebekiwe base yentela mayelana amakhodi, izinga lapho kwesikhathi sokubika zero.
• Ikholomu 3 ukhombisa ulwazi mayelana nezimali ezibanjwayo ngemisebenzi kwezigatshana 1 kanye no-2.
• Ikholomu 4 senzelwe ukususa isihlobo ivolumu VAT ikhodi ngamunye.
• Ikholomu 5 liqukethe idatha ku ukuhlolwa intela ukuthi yayikade kuthathwe imali ebanjwayo ngezenzo ukuthi Sasingekho isizathu ibhalwe ngokuba 0% wesilinganiso.
• Umugqa yeshumi kubonisa lonke inani lentela okungukuthi ezikhokhiswayo (igrafu yesithathu + igrafu lesine - igrafu lesihlanu).

Ngo kokuqeda kwesigaba yesihlanu kunesidingo uma kwenzeka ukuthi inhlangano uthola ilungelo zihlanganisa amanani yentela ukuze zero izinga lulotshiwe kokubanjwa kwanoma izintela.

Kukhona uhlelo oluthile ngokugcwalisa lesi sigaba.

• Ikholomu 1 liqukethe ulwazi mayelana ikhodi ukusebenza.
• Ikholomu 2 ikhombisa izintela inqubo ngamunye, ngesiqinisekiso esiyisibopho zero izinga.
• Ikholomu 3 zibonisa inani lentela ukuthi yonke imisebenzi.
• Ngo ikholomu 4 langena intela base on ikhodi ngamunye.
• Bala 5 kwamaphutha nenani lentela phezu abangenangqondo zero izinga amakhodi eziye zavela ngesikhathi kuvezwa isimemezelo, ilungelo susa.

Isigaba eziyisithupha ekhishwe kwenzeka ukuthi inhlangano eyenziwa imisebenzi nge ukulungisiswa ezingaqinisekisiwe zokumiswa zero izinga.

ukubukeka:

• Bala 1 - ulwazi amakhodi kwemisebenzi.
• Bala 2 - kuzo zonke izinyathelo ubonisa semininingwane eceleni izintela, njengoba kucacisiwe Article 167 oshayiwe intela.
• Ikholomu 3 iqukethe inothi nenani lentela.
• Ngo ikholomu 4 langena ulwazi mayelana nezimali ezibanjwayo zokuthengisa kuwo wonke amakhodi okuyiwona zero amazinga akudingeki isiqinisekiso.
• Imiphumela e amakholomu 2, 3, 4 Kwalethwa umugqa 010.
• Uma yedatha 3 umugqa 010 kuyinto 010 amakholomu 4, umugqa mkhulu kunezinhliziyo data lines 020 ugcwele.
• Uma kukhona isimo, ukuhlanekezela okungenhla yokugcwalisa umugqa 030.

Esigabeni lwesikhombisa liqukethe ulwazi mayelana ningaweli imisebenzi kubalwa, noma yokukhululeka intela icala, futhi ukuthengiselana angaphandle.

• Bala 1 010 - ulwazi amakhodi kwemisebenzi.
• 2 Ukubala 010 - izindleko iziphakamiso, engewona nokho kuncike VAT, bathengisa phesheya.
• Bala-3 010 - intengo zigqila noma amasevisi ezibonakalayo, ezingashabalala asisebenzi VAT (isihlobo ikhodi ngamunye).
• 4 Ukubala 010 - Tax amanani kolwazi, eyayibonakala etholwe yokukhokha izipesheli.
• 020 amavolumu kwemibhalo line lokukhokha (noma kusengaphambili) for the izipesheli commercial ezikhiqizwayo (wenza) izinyanga ezingaphezu kweziyisithupha.

Abantu Abadala Abavuthiwe ngokuhambisa ulwazi olungalungile

Siye ezichazwe ngenhla imithetho eyisisekelo yokubhalisa amadokhumenti entela ukuhanjiswa kombiko kuziphathimandla ezifanele. Kufanele kuqashelwe ukuthi Article 81 Tax Code ichaza izenzo uma kwenzeka ukwehluleka ngedatha, ukugcwaliswa izigaba ayilungile yamanye amaphutha.

Lapho kwamaphutha zitholakala kwi-inhlangano kudinga ukuzithoba VAT uyabuya e ebuyekeziwe. Ngaphezu kwalokho, i-supply "utochnenki" icala izinhlawulo nezintela emuva isimo. Kumila intela umthetho wezwe lakithi sihlinzekela izimo lapho isihloko ubophekile ukuba akhokhe izintela, has ithuba balahle umthwalo ukuhlinzeka izitatimende olungisiwe.

Kwezinye izimo, umthwalo "utochnenku" kungagwenywa?

• Yomkhokhintela kwadingeka avume ilwazi ngaphambi iziphathimandla zentela aziswe kuye iqiniso nokuthola inqubo understating inani lentela, okuyinto lihlelwe njengoba lokukhokha, noma isaziso ekuqaleni wezimali ngokuzimisela efanele lesi simo.
• Inani asalile nezinhlawulo zikhokhelwe ngaphambi kwesikhathi, kuze kube ngomzuzu esezihlinzekwe "utochnenka" emagunyeni intela.

Izici ukunikezela ecacisiwe nezimemezelo

Okokuqala, kufanele kuphawulwe ukuthi "utochnenka" kufanele uqinisekise ngokugcwele ulwazi oluyiqiniso. Kufanele sicabangele iqiniso lokuthi ukubuya VAT ngayinye isikhathi yentela yomkhokhi inikeza hhayi njengoba esilinganayo.

Yonke idatha kumele kuhambisane amazinga babebeke umthetho. Tax ejenti zingabonisa idatha walabo bentela abanale amaphutha noma misstatements atholakele.

Ngokuvamile, kunezizathu ezimbili eziyinhloko ze-isidingo ukunikeza ulwazi elibuyekeziwe: engenele noma ngokweqile. Lapho engenele inhlangano yentela buthakathaka ubophekile ukuba enze ulwazi oluthile. Kodwa uma iphutha kwatholakala yabakhokhintela ngemva ukuhanjiswa isimemezelo futhi akuzange kuholele i underestimation base intela, ulwazi icala ukulungiswa kusukela inhlangano isusiwe.

Ukubuyela imali kwabasemthethweni bentela uma ngokweqile kubuye asikho isidingo ukuhambisa "utochnenku". Lulawulwa Article 78 soMthetho imithetho yentela. Kodwa-ke kumelwe kuthiwe lentela indlela wemfanelo kakhulu ukubuya izimali, futhi bafuna ukuqinisekisa ukukhokhelwa ngokweqile elibuyekeziwe isimemezelo. Ngakho-ke, uma kwenzeka ukuthi le nhlangano ihlose zokufuna overpayments, "utochnenku" kungcono zisebenza ehhovisi lentela.

Ngingayithola kanjani ukuqinisekisa intela ezibanjwayo

Uma inhlangano uba ejenti intela, nezimali ezibanjwayo enjalo angaphansi ukuhlolwa ikakhulukazi okunzima (zikhonjisiwe emgqeni 210 esigabeni sesithathu). Lezi idatha esithathwe bentela.

Kulokhu, kukhona uhlu lwezinhlangano ukuthi akudingeki sokubuyiselwa imali yentela enikeziwe:

1. Labo kukhona sokuthola VAT ngokuhambisana neSigaba 145 yomthetho intela.
2. Enterprises ukuthi liqalise ngomnotho ziyathathwa bese impahla.
3. Izinhlangano esebenza njenge balamuli (futhi abathintekayo kulesi sibalo) e ukudayiswa iziphakamiso commercial amafemu angaphandle, hhayi simi akhawunti neziphathimandla yentela WaseRussia.

I-ejenti intela angafaka isicelo sidonsa VAT endabeni yokufuna ezidayiswayo avela ezinkampanini abadabuka kwamanye amazwe kanye umcimbi lokuyihlenga noma ukuqasha impahla kamasipala.

Uhlu imibhalo ukuqinisekisa ukuba semthethweni kohlelo izidingo ebanjwayo ongaphakeme. It wonke amadokhumenti yokukhokha ezinokwaziswa nokugodlwa VAT sesikhokhelwe nesabelomali isimo; invoice kumelwe futhi zethulwe abakhokhi bentela. A ebanjwayo kungalindeleka kuphela uma ukuthengwa izosetshenziselwa izenzo ukuba kuncike VAT.

Ngokulinganiswa invoice Udinga ukucacisa amanye amaphuzu abalulekile. Esimeni lokho kwakusho ukuthi kubanjwe "ejensi", kuyoba ukubhala ukuthi kwaba ngqo ejenti. Inhlangano kule samuntu ngokuzimela silungiselela invoice ngeduplikhethi. Ikhophi eyodwa lilondolozwe lwamakholi ukuqapha invoice, it is fixed yokuthengisa ncwadi usuku lokugcina idokhumenti.

Enye ikhophi ithunyelwa ncwadi ukulawula invoice wathola futhi ezilotshwe ukuthenga iphephabhuku. Le mithetho amiswa RF Uhulumeni yokutholwa ngo-December 2000 (№914).

Kuyadingeka ukuba sinake futhi yokuthi e samuntu ngenhla, invoyisi ukuthengisa inhlangano is hhayi obala, ngakho isicelo ayivunyelwe ninciphise inani ukukhokhelwa kusengaphambili, eye efakwe ohlwini. Sebenzisa amathuba abo intela kuphela uma ezithuthukile imikhiqizo bazothola i-akhawunti unaphakade.

Sithemba Imininingwane wethu kukusiza ukubala VAT kahle ugcwalise isimemezelo.