Kuyini i-VAT: Izisekelo Accounting amadiploma

Kuyini i-VAT? VAT mhlawumbe ethandwa kakhulu phakathi kwawo wonke zentela ezikhona. It is esakhokhwa zonke izinhlangano zezimboni ukusebenzela ezivamile intela umbuso. On ke, kulolu hlangothi, wonke umuntu uyazi. Ngakolunye uhlangothi, lolu lwazi iwukuba ufundelwe ngokuvamile olukha phezulu ukuze abaningi bacabanga ukuthi i-VAT - it is a kwalokho okulula 18 kumaphesenti langema ukubaluleka izimpahla noma amasevisi.

intela Simple alikho. VAT isici esibonisa ukuthi le ntela has a isakhiwo kunalokho eziyinkimbinkimbi, njengoba abanye amabhizinisi ekhululiwe ukusigcwalisa, abanye uthole izinzuzo ezithile. Ngakho-ke kubalulekile ukwazi lezi umehluko wemisindo nemiqondo yamagama ukuthi i-VAT ibalwa ngendlela efanele futhi singalahlekelwa ngale mali siqu ngenxa yokuntula ulwazi kule ndawo. Kuyinto inhlawulo aphansi.

Kuyini i-VAT? imiqondo Jikelele

Value added tax - intela engaqondile, ukuthi kuyinto izindleko esingeziwe izimpahla. Kuyinto oluthile kokuhoxiswa kokuhlelwa ukubaluleka ukungezwa isabelomali isimo. VAT kuchazwa njengoba izindleko umehluko kwezimpahla ithengiswe (amasevisi), futhi izindleko izindleko impahla ukwenziwa kanye nokwelashwa.

Le ntela kunomthelela oqonde ngqo hhayi ngentengo, ukusetshenziswa amaphethini, funa ulungisa. Eqinisweni i-VAT ingenye amathuluzi anamandla kakhulu isimo sezimali.

ERussia, VAT sisebenza kusukela ngo-1992. Manje inqubo ukushaja VAT kanye yokukhokha kushintshwe gl.21 Tax Code.

Kusukela ngo-January 2004 C1 evumelekile izinga VAT 18%.

VAT payers kukhona amabhizinisi kanye osomabhizinisi ngamanye, abantu ngokomzimba abathutha izimpahla umngcele. Okukhishwe izinhlangano VAT nosomabhizinisi abasebenza intela umbuso ekhethekile. Ngakho-ke, ukuqaphela ukuthi kuyadingeka ukuze VAT abantu zomthetho futhi zemvelo.

Kukhona ukuthi kungenzeka ukuba zivimbele kusukela VAT ngisho amalungiselelo jikelele (art.145 we Tax Code). Ngokusho ke, VAT abakwazi ukukhokhela inkampani, ogama izimali zokugcina izinyanga ezintathu ingeqi 2 million. Ruble. Ukukhulula isidingo uxhumane ehhovisi lentela.

Isihloko VAT kukhona ukuthengiselana izimpahla ukudayiswa (amasevisi) kanye nokudluliswa amalungelo endawo. Ngaphezu kwalokho, izinto futhi ukudluliswa imisebenzi (kuhlanganise khulula) kwezimpahla, izinsiza, ukwakha kanye ukufakwa kwemisebenzi, senzelwe ukusetshenziswa yabo, kanye amazwe ensimini imikhiqizo RF.

Mayelana 70 izinhlobo ukuthengiselana ngaphansi Art. 149 kanye 150 Code Tax kukhona sokuthola VAT, njengoba ezisohlwini Art. 146, k. 3-VAT operation ekhululiwe zonke.

Ukuze uqonde ukuthi yini i-VAT kanye nendlela ukubala ke, kudingeka ufunde okuningi imibhalo zokulawula.

Kumila intela - inani kuyiphi intela ibalwa. Kuchazwa (Art. 153-162 we Tax Code), kuye ngohlobo kwezimpahla ithengiswe. Uma ukuqaliswa kuncike umkhokhintela ukuba entela ezahlukene, base intela ibalwa ngokuhlukile uhlobo izimpahla (amasevisi) ukuthi angaphansi kubhejwa ngayinye. Uma wenza isicelo elifanayo, i- base intela ubhekwa Imininingwane zonke izinhlobo ukuthengiselana ukuthi intela ngaleli zinga. Kwezinye izimo, iziphathimandla zentela bacela ukucaciseleka VAT uma kukhona ezihlukahlukene amazinga kanye izinto intela.

kuphakama yokukhokha VAT isibopho ngosuku lokukhokha noma le mpahla (kuhlanganise esinqunyiwe) izimpahla (amasevisi).

Paid intela ngekwata. Of nenani lentela ukuze ninciphise. Uma ngaphezu kwenani VAT ekhokhwa, umehluko imali.

Amazinga we-VAT yilezi: 0%, 10% no-18%. Uhlu imikhiqizo ngamanani aphansi enikezwa esihlokweni. 164 we Tax Code.

Intela at zero Izinga inkampani inzuzo aminingi ukudlula yokukhululwa VAT. Kulokhu ukuze buyisela VAT ukuthenga.

Inani i-VAT esikhokhelwayo izimpahla (amasevisi) endaweni WaseRussia liyakushunyayelwa emalini amanani kwezimpahla ithengiswe. Ngakho-ke, izinhlangano ukuthi ukhokhe i-VAT, azisebenzi amabhizinisi wahlanganyela nezinye imibuso intela.

Ngakho, ukuqonda ukuthi iyini le-VAT iba lula. In practice, lokhu intela ifana-VAT: njalo umdayisi kunezela invoyisa le ntela. Umthengi angase ninciphise intela kukhokhelwe izimpahla (amasevisi) amanani. Ngenxa yalokho, inkokhelo VAT empeleni ayixhomekile ku nabathengisi kwezimpahla kanye abathengi babo yokugcina okudayisa. Lolu hlelo ikuvumela ukuba sigweme ukukhokha ku tax intela. Uzikhokhele VAT empeleni kuphela uma izimpahla ukuwela ezandleni kumsebenzisi.