Kanjani ukubala VAT, umthwalo wentela ngentela edonswa eholweni? Izimiso, algorithm, futhi zokulawula nohlaka olubhekele.

Intela ukuba izindleko wanezela (isifinyezo ezivamile: i-VAT) phakathi kwazo zonke izintela ekhona ingenye ukukhokhwa kwentela njengento eyinkimbinkimbi kunazo, ukubala akulula kanjalo. Izinhlangano ezinkulu nge ngaphezulu lezimpahla-imali inzuzo sokubalwa VAT babe accountant ekhethekile owazi indlela ukubala VAT.

Isigaba 1 st. 146 we Tax Code ithi izindawo ukuqoqwa VAT kuyizinto izici ezilandelayo ibhizinisi:

- ukuthengiswa kwezimpahla, imisebenzi kanye nezinsizakalo emikhawulweni yonke yakwa-Russia;

- ukudluliswa insimu ka izimpahla Russian izidingo zabo, izindleko zazo abamukelwa ukuba bathole ukukhupha kulesi sibalo intela ku inzuzo yenkampani;

- ukukhiqizwa ukwakhiwa kanye ukufakwa umsebenzi ukuze bahlangabezane nezidingo + zabo siqu ibhizinisi;

- ukungeniswa izimpahla emasikweni indawo eRussia.

Art. 146 we Tax Code inikeza ukuthi payers VAT ziyadingeka ukunikeza amakhasimende kanye abathengi eyasungulwa umthetho we invoyisi futhi qiniseka ukugcina amabhuku ezifanele yokuthengisa nokuthenga. Ngaphezu kwalokho, kumele qiniseka ukuthi ugcina log book wathola futhi ikhishwe invoice. Kumila VAT kuhlanganisa isamba Ukukhokha kusengaphambili okuyinto wathola njengoba ukukhokhelwa kusengaphambili for ukudiliva esizayo kwezimpahla.
ezimali Abaningi imfundamakhwela ngizibuza indlela ukubala VAT on the kusengaphambili. VAT ibalwa le ndlela elandelayo: "VAT inani elilingana nenani isihambile, zihlukaniswe 118, futhi siphindwe VAT 18. Uma izinga 10%, inani VAT, ngokulandelana, ilingana nenani isihambile, zihlukaniswe 110, futhi iphindwe 10" . VAT ngokuhambisana nezidingo sekubika umthetho ingxenye yesine ikhalenda.
Kanjani ukubala VAT

VAT ibalwe algorithm elandelayo. Of nenani lentela enqwabelene ngekota, ke ibanjwe isamba sazo zonke izimali ezibanjwayo intela, futhi umphumela uba VAT, futhi leyo mali uzodinga ukudlulisela isabelomali. Uma inani mkhulu isamba ezibanjwayo enqwabelene ngekota intela, intela ukuncishiswa. VAT imali kuzokwenziwa ngokuhambisana Art. 78 Tax Code. Ukuze uthole ukwaziswa okwengeziwe mayelana nendlela ukubala VAT, enikezwe ku-Tax Code nezinye izenzo zomthetho.
Inkomba ichaza umthwalo wentela kwemali engenayo yenkampani Imininingwane zikhokhelwe isabelomali. Ulwazi olutholakale emazweni omhlaba luveza ukuthi esijwayelekile ukusebenza inhlangano kahle ukubaluleka kwayo kumelwe ibe phakathi kuka-30 no-40% enzuzweni. Nokho, unikezwa ngokucacile kohlelo intela ezweni lethu, lizinga umthwalo wentela ziyahlukahluka kusuka 2 kuya ku-70%.
Sokubalwa umthwalo wentela kuyadingeka ukuba amphuzise uhlu entela abale imali ethathwe ukudayiswa kwezimpahla (kanye nokuhlinzekwa kwemisebenzi, isebenza), lapho le nkampani ithole ngokuba isikhathi. Okulandelayo udinga ukuthola indlela ukubala umthwalo wentela. Kuyinto isilinganiso nenani ukukhokha intela emalini engenayo abayithole ngokuthengisa insimu, plus-non-yokusebenza imali. Izimali nazo intela umthwalo ngokuphelele futhi isihlobo. Okuningi olunembile umthwalo isihlobo - isilinganiso inkomba eliphelele umthwalo wentela ukuba izindleko iphesenti asanda kusungulwa.
yentela yemali engenayo uyakucabangela inzuzo yenkampani inetha ngonyaka. Le ntela ikhokhelwa izinkampani zakwamanye amazwe futhi ezifuywayo ezazinaye inzuzo emsebenzini wabo ensimini ka-Russia. Bala intela phezu inzuzo yenhlangano nzima. Ngokweyame ezinhlinzekweni iqoqo intela iyona inzuzo net lenkampani. Ngakho-ke, sokubalwa kwentela engenayo is kuqala sabala inzuzo net enhlanganweni yokubika (intela) isikhathi. Ukuze wenze lokhu, aphume inzuzo Imininingwane yenhlangano ukuthatha izindleko zawo. Bese-ke, futhi elinye - for the period.
Ukuze sithole kahle ukuthi kubhekwa nzuzo, kubalulekile ukuba ukhange Tax Code. Article 248 iyona definition lwezinto imali ukuthi angaphansi intela ngoba intela edonswa eholweni, e izihloko Tax Code kusuka 252 kuya 267 incazelo izindleko, okungase ukunciphisa inzuzo yenkampani ukubala imali net.