Ucacisa ukubuya-VAT: ukugcwalisa iphethini, zokukhokha

Ukulungiselela entela, futhi kamuva isethulo yayo - ke kuyingozi kakhulu futhi akuyona into elula. A esikhethekile phakathi ukubika kuthatha intela nokubuya value added tax (VAT), njengoba inikeza nganoma isiphi operation zokuthenga noma ukuthengiswa kwempahla - amafa eziphathekayo. Izinhlangano nge inzuzo enkulu inyanga ngayinye ukudweba eziningi phezulu kwemibhalo lapho, ngaphezu kwezinye VAT ukubala senziwa. Akumangazi-ke ukuthi onjalo isamba izibalo ungagwema miscalculation, ngakho ulwazi imitsetfo kanye netinchubo ukuwalungisa kubaluleke kakhulu. Uma yokumenyezelwa intela esiqokiwe sesifakiwe kakade, kanye iphutha Ukucwaninga kwembula ngemuva bese ukukulungisa kudokhumenti akunakwenzeka. Kulokhu, lo elicwengiweyo ifayela Ukumemezelwa value-added tax (LE) ngaphezu kwalokho.

Indlela yokufaka isicelo simemezelo elicwengiweyo

Ekukhombeni miscalculation okuyinto ukuthonywa inani ezidingekayo ukulungisa zokulungisa / simemezelo elicwengekile value added tax. Akukona ukubonisa ulwazi oluyiqiniso ngaphambilini okufakiwe, idokhumenti entsha icacisa kuphela ulwazi umehluko. Uma iphutha kuholele kweswela intela, ngesikhathi lapho bentela onibekele wakhokha inani eliphakeme, i-declarant wedwa enquma ukuthi ingabe ukukhiqiza idokhumenti entsha nezinguquko, noma ushiye konke njengoba.

Ngemva ukugcwalisa labafanelekako VAT ukubuyiselwa kufanele bakulungele ukuze abuyekezwe ukuhlolwa intela. I lokukhokha komunye oyedwa kungadala ehhovisi yentela yombuso Izikhungo, noma umhloli ngokwenu ahlole imibhalo. Uma ngokungazelelwe uyokwambulwa ngenxa ye kwehlukana idatha, nazo amanani abalulekile inhlawulo, ubukhulu zazo lincike ohlotsheni lomsebenzi.

Ifomu simemezelo washintsha ngezikhathi ezithile, ngaphansi komthetho omusha, 2015, behambise isimemezelo elibuyekeziwe senziwa e-elekthronikhi, into iphepha abezindaba yesikhathi esidlule.

Yini edingekayo ukuze unikeze ecacisa isimemezelo

Ukuze unikeze CA iyadingeka:

• Yiba isignesha ukhiye digital.
• Faka isofthiwe ezidingekayo kukhompyutha yakho.
• Setha mfihlo-pro.
• Setha ingalo Crypt.

Step by step Umhlahlandlela

• Dala isimemezelo hlandla.
• Ilondoloze usebenzisa ingalo Crypt.
• Beka isignisha yezinombolo.
• Thumela ifayela ehhovisi lentela.
• Lindela impendulo lapho kwemukelwa khona isimemezelo ku-e-mail.

Kwezinye izimo, wakhonza UD

Kumiswa isimemezelo elicwengiweyo olunikezwa Tax Code of the Russian Federation, umthetho awasebenzi kuphela value added tax, kodwa futhi kwezinye izinhlobo, okuyinto enikeziwe ne-IRS ejensi yokubika. Kunikezwe lolu hlobo umbiko intela ezimweni eziningana:

• Lapho amaphutha self-zikhonjwe ngaphambilini bafaka isimemezelo okwaholela inani eliphansi lentela. Ngokwesibonelo, ebanjwayo VAT sivunyiwe invoyisi ezinamaphutha, elaba isithiyo lapho kubalwa.
• Kusukela ehhovisi lentela lilamukele imfuneko ukuze abanikeze incazelo zokudalula noma nokufakwa Declaration elibuyekeziwe ku inzuzo. Uma kusetshenziswa imali yabakhokhi bentela kuvumelana ukungafani ezikhonjwe, CA liyadingeka andukuba kwesikhathi esiyizinsuku ezinhlanu. Endabeni ka ukungavumelani amaphutha esikhathini esifanayo kufanele zihanjiswe ehhovisi lentela inothi ochazayo. Kwzimangalo oluvelele FNS emizimbeni ngaphakathi esithile inhlangano bazohlawuliswa ruble 5000, ukuhlukumeza yesibili ungakapheli nonyaka ikhalenda, inani ruble ayizigidi ezingu-20.
• Ukuthekelisa sisahlela izimpahla sekwenziwe, kodwa imibhalo iphakethe eqinisekisa inani lenzalo-free, engakaze eqoqwe esikhathini esibekwe mthetho. Kulokhu ngakhonza isimemezelo elibuyekeziwe yentela ngemali engenayo kuze kuphele isikhathi, eyayibonakala zithunyelwa ukukhiphela (ngezidingo futhi umsebenzi kwenziwe ngesilinganiso 0%).

Ubani uye wasembulela ngephutha, abakhokhi bentela noma umsebenzi ehhovisi lentela, isibonelo, phakathi audit edeskini, akunandaba. Imithetho izilungiso accounting imibhalo ezibekwe AR 22 \ 2010, ngokuhambisana Tax Code, inombolo sihloko 81, supply sifanelekele simemezelo kuhlinzekelwe sekubika kwesikhathi elifanelana nalo ezinganembile.

Awazi kanjani ukubheka elicwengiweyo isimemezelo electronic? Isampula kungabonwa ngezansi.

izimbangela

Njengoba kushiwo ngenhla, isizathu zokugcwalisa CA kungaba iphutha wezimali umnyango abasebenzi izibalo. Ezinye ezimali ukukhonza isimemezelo ecacisa ukuthi lesi samba kwamabhuku zezimali kushintshiwe njengoba esikhulu, futhi ohlangothini ezincane. Ukuze wenze kanjalo ngeke kunomvuzo, ngoba kukhona isihloko esithi kuphela wakhonza e UD ngokuzimela wathola iphutha Tax Code.

Imiphumela yokuhlola alotshwe futhi agcinwe ngu abasebenzi ukuhlolwa intela, okuyinto yena, sizindle imininingwane yabo siqu entsha kumephu i-akhawunti yakho ye-wentela, nalapho accountant uhambisa ecacisa isimemezelo, idatha zadvoenie.

Lapho asidingekile ukuthumela LE

isimemezelo elicwengekile inzuzo engakhishwa ezimweni eziningana:

• Uma kusethwa noma kutholwa invoyisi ukulungiswa.
• Uma ehhovisi lentela ku kwamabhuku uhlolwa VAT eyengeziwe.
• Lapho nephutha itholwa esimemezelweni akuphazamisi lemali VAT ekhokhwa noma ngokweqile kuhilelani. Kulokhu, ukunikezelwa isimemezelo ecacisiwe akuyona isibopho, kodwa uma ufuna wentela ungahambisa ke.

Kanjani ukulungisa amaphutha ukubala VAT

Izindlela ngokwenza izinguquko ezazidingeka ukuze izibalo yenani intela ungeze kuchazwa ngokuningiliziwe kunombolo sihloko 54 Tax Code esigabeni sokuqala. Ngakho, lapho egeleza sekubika iphutha phezu ikota yokugcina sesibonile, kubalulekile ukubala kuphela imiphumela inkathi lapho kwenzeka. Uma ungeke ukwazi ukusungula isikhathi lapho ngephutha, isikhundla lesifanele kungaba embikweni zamanje. Ngokuvamile, iphutha kulesi sibalo value added tax kulezi zimo ezilandelayo:

• Lapho senza invoice.
• Ngesikhathi enza uphawu ukuthenga yokuthengisa.
• Ngo inqubo isibonisi intela ezimali zebhizinisi.
• Uma ugcwalisa sombiko intela.

Indlela elula ukulungisa amaphutha aye enziwa uma ugcwalisa esimemezelweni ngokwayo, kunzima kakhulu ukuchibiyela ekubalweni ezithile invoyisi yentela. Ngesikhathi besanda kuqala, izinguquko kubhalwe idokhumenti, eminye uchibiyela ulwazi ezimali kanye nombiko. Lapho kubalwa njalo accrual intela ahlunge Declaration intela ye zonke inkathi okubikekayo, kuze kube seqophelweni lokuba nephutha kutholwa.

Ukulethwa isimemezelo

Uma iphutha kwatholakala ngemva isimemezelo ngokwawo unikelwé esandleni olwanamuhla sekubika, kodwa ngaphambi umnqamulajuqu ukuhanjiswa nokubika ngokwayo kanye / noma ukukhokhwa kwezintela, kuleso simo isigwebo inhlawulo singanikezwanga. Nokho, lapho isimemezelo elicwengekile VAT sisetshenziswa ngokuhamba kwesikhathi, iphutha senziwa inani intela, izinhlawulo kanye nezinhlawulo is ngenakugwemeka. Ngokwe-Tax Code, nokufakwa imibhalo VAT ekhiqizwa ngaphambi lwesi-25 enyangeni elandelayo sekubika kokuba iphele. Inani Paid added tax imali ilingane inyanga ngayinye ngosuku lwesi-25.

Kulungisa simemezelo kufanele sigcwaliswe ngendlela ezisebenza ngesikhathi, okumele ukulungiswa, isibonelo, uma isifungo onikelwa kwesikhathi ngaphambi January 1, 2014, kungashiwo ekhishwe in ifomu ephepheni. Uma iphutha awahlobene lemali VAT, isijeziso kuyoba. Nokho, labo ulandisa ukwanda yentela ngoba izinkathi odlule, kuzoveza ehluphayo inani 20% isamba semali esele ngesikhathi. Kwezinye izimo, izisebenzi isevisi intela abakwazi ukuzibandakanya wemfanelo lokukhokha komunye oyedwa ukuze:

• Lapho yembula AMANGA bazethembe.
• Uma ngemva kovivinyo ukudluliswa lwenziwe isimemezelo, hhayi kwenzeke iphutha.

Revised intela isimemezelo wakhonza kanye nokubika kwifomu efanayo. Ukuze akhombise idokhumenti target, ie iphutha isixazululiwe, ekhaveni page, in the "inombolo lefanele" umugqa kumele icacise inombolo 1 kuya idokhumenti kumele kuhambisane nencwadi ikhava nge ngesicelo lokukhokha komunye oyedwa mayelana nokwamukelwa yomzimba indawo ye-Federal Tax Service idokhumenti, kanye okubonisa iqiniso kwamaphutha uhlu ahlobene izibambiso. Ngokwe-Tax Code, incwadi ikhava akuyona impoqo kodwa Amahhovisi kakhulu kudingeka ukuwusiza.

encwadini eyayihamba nesithombe

Ngaphandle lesikwenta isimemezelo, intela kudinga ukuba khona idokhumenti, okumele ahlanganise ulwazi olulandelayo:

• Igama intela lapho CA senziwa, kulesi simo, kufanele ucacise VAT.
• I zokubala intela nenani lesikhathi okuyiwona recalculated.
• Izizathu zokugcwalisa idokhumenti.
• izinkomba Eshintshile Udinga ukucacisa kuphela ukubaluleka entsha.
• Umgudu idokhumenti, lungabuye lushintshwe.
• Imininingwane imibhalo yokukhokha, okuyinto akade izintela ezingekho.
• Isiginesha egunyaziwe (CEO noma accountant abakhulu).
• Ikhophi umyalo wokukhokha eqinisekisa nokukhokhwa kwentela kanye nokuhlawuliswa.

Lapho uqhuba abasebenzi edeskini audit ungacela IRS imibhalo eyinhloko lapho bug umiselwe.

Kusukela 2017 inothi ochazayo neSimemetelo elibuyekeziwe phezu value added tax singenziwa kuphela ngekhompyutha kwi-format aqine.

Umehluko wemisindo nemiqondo yamagama kanye nemiphumela selisenzile UD

Lapho kokuthumela ecacisa isimemezelo kufanele wazi ezinye umehluko wemisindo nemiqondo yamagama:

• Ngiphephile isimo ezivamile, lapho wentela eshintsha ikheli zomthetho, okuyinto luhambisana nomthwalo ushintsho futhi ehhovisi lentela. Uma kamuva iphutha yokubika kuyotholakala, owabekwa phambi ukushintsha ikheli ke lesi simemezelo namanje wakhonza igunya indawo ye-Federal Tax Service endaweni entsha sokubhalisa.
• Uma ukungafani kulesi sibalo VAT zihlonzwe emva kabusha, sokuchitshiyelwa entela futhi wakhonza indawo yentela yombuso Izikhungo ezinikeza abanye igunya esikhundleni ukubhalisa inhlangano engokomthetho kwakhiwa emva ushintsho.
• Kumele kukhunjulwe ukuthi uMasipala wesiFunda wentela njalo edonsa isithakazelo enkonzweni intela. Uma kuyalucwengisisa isimemezelo namafomu avaliwe isikhathi intela, bese kwedeski noma-ukuhlolwa kwendawo amacala cishe akunakugwenywa. Kule ndaba, abasebenzi abaningi umnyango wezezimali ka ngizama ukugwema ukugcwalisa UD, enethemba lokuthi intela awayiboni iphutha kuze ngemuva yisimiso ukulinganiselwa.

On isikhathi kulethwa isimemezelo elicwengiweyo

Imigomo UD nezibopho kulawulwa Code Tax, isigaba 2-4, inombolo intwana 81:

• Lapho isimemezelo elibuyekeziwe 3-PIT inikezwa kuze kube sekupheleni kwesikhathi, okuyinto esichaziwe nokufakwa simemezelo kokuqala kwenziwa elilingana supply ngokuhambisana zokukhokha kusungulwa.
• Ekuhlinzekeni "utochnonki" ngemva kwesikhathi nokufakwa zokudalula kokuqala, kodwa ngaphambi kokuphothulwa imigomo nokukhokhwa kwentela, abakhokhi bentela ngeke bazohlawuliswa. Kufanele kube simo lesisisekelo okudingekayo kwenziwe: ukuhanjiswa kudalula kumele kwenziwe ngaphambi usuyaziqaphela iphutha yekubona abasebenzi FTS noma Ukuqalwa ukuhlolwa kwendawo.
• Uma uthumela UD emva kokuphela nemigomo njengoba kokuqala ukulethwa isimemezelo kanye nokukhokhwa kwentela, abakhokhi bentela ngeke bashushiswe, uma zonke izimo ngenhla uhlangana ngaphezulu ezimbili.

inzalo enqwabelene futhi isikweletu abangu bakhokhelwa ukuba anikezwe isimemezelo olubukeziwe kwentela yengeniso.

Imigomo Yesevisi ukuhlolwa Tax akakaqinisekisi yokuthi amaphutha kanye ukwaziswa okungamanga, ngemva kwalokho simemezelo elicwengiweyo kwafakwa.

Ngokuphathelene audit edeskini zokudalula eyinhloko enikeziwe UD, uphelela angalandela uma benikeza "utochnonki" ukuhlonza ayibikwa intela.

Ukuze kugwenywe ukungaqondi kahle, elicwengiweyo intela isimemezelo kumele zithunyelwe njengoba nokushintshashintsha self-ekukhombeni yokubika.

Ukwenza Declaration elibuyekeziwe

Esikhathini elicwengiweyo intela isimemezelo ngeke aqukethe:

• Izigaba ukuthi niye nagcwaliswa esimemezelweni yokuqala, noma ngabe ayitholakalanga iphutha.
• Izigaba ukuthi awuzange ligcwaliswe ngaphambi, futhi kwadingeka ukuba sikwenze. Ngokwesibonelo, wentela eyisidalwa esinenkululeko intela, kodwa nezimemezelo yasekuqaleni kungukuthi olunezinombolo ejenti ye-VAT, ngakho ukulungiswa yaleli phutha e CA ufuna ukufaka kwesigaba esisodwa ngaphezulu.
• Isithasiselo № 1 kuya esahlukweni 8, lapho ezigcwele ishidi ezingeziwe ncwadi ukuthenga isikhathi elikhiphe "utochnonka".
• Isithasiselo № 1 kuya esigabeni 9, uma kukhona wagcwala ishidi ezingeziwe ncwadi ukuthenga isikhathi CA ikhishwa.

Ukugcwalisa simemezelo olungisiwe

Indlela ukuqeda le dokhumenti, kubaluleke kakhulu ukwazi, ngoba uhlobo oluhlukile, erekhoda izibalo okunokwethenjelwa kuphela kungukuthi phambi.

On the front page kukhona ikholomu «№ ukulungiswa", okuyinto esiyisibopho ukuze ugcwalise. Izigaba 8-12 igcwaliswe kuphela uma kwenziwa izinguquko ukuze inombolo yensiza 001. Nge ukuchitshiyelwa kwebhuku noma ukuthenga ngemuva kokuphela kwesikhathi sokubika liyadingeka ugcwalise inombolo isicelo 1 ezigabeni 8, 9.

izimpawu lokufaneleka

Ayikho ngaphansi ipharamitha ezibalulekile kuyisibonakaliso wokuphuthuma, kula masimu zigcwele amadijithi 0 noma 1.

• 0 - sibalo olukhombisa ukuthi ulwazi olungenhla ezigabeni 8 no-9 ngeke ethulwa noma kwakukhona indawo imininingwane ubudala.
• 1 - sibalo lufakwa lapho basebentisa idatha leniketiwe ngaphambili esimemezelweni kuyiqiniso futhi olufanele.

Ukuhlobana inkomba kuyadingeka ukuze lokukhokha komunye oyedwa akusho likhiqize. Uma eziningi amaphutha, ungafaka 0 kuzo zonke izingxenye ezatholakala isimemezelo, ngemva kwalokho kuzoba khona ulwazi khulula ephelele.

Cabanga indlela eqondile simemezelo ligcwele isamba anda. Esimeni lapho kubunjwa khona UD is ukuze andise inani lentela phambi imibhalo okufakiwe, kufanele akhokhe. Uma ungaphenduki, abasebenzi IRS uzoqoka isigwebo ngenxa ukubambezeleka. Kunikezwe ahlunge simemezelo ngemva kosuku sokuvalwa izikweletu.

ebanjwayo

Uma kusetshenziswa imali yabakhokhi bentela edonsa UD ukuze inciphise, lokhu kuholela edeskini audit intela iziphathimandla noma ku-ukuhlolwa kwendawo esiyakuqokwa.

Uma umphumela kuvela ukuthi abakhokhi bentela kumele ahlale, i-akhawunti yakhe ke izofakwa inani elifunekayo, kodwa eyohlinzwa ezinjalo, kumelwe afake isicelo ukuze Federal Tax Service.

Inqubo zokugcwalisa UD e 2017

Indlela ukufaka elibuyekeziwe VAT ukubuya? ukuthi imigomo kuchazwe? Ngo-2015, bentela ziyadingeka ukuze ufake imibhalo ehhovisi lentela ngekhompyutha. Ngokuhambisana inombolo sihloko 174 we Tax Code, isigaba 5, zonke izimemezelo ezikhishwe ephepheni, kuyothathwa hhayi. Imithetho efanayo iyasebenza ku labafanelekako isimemezelo, ngakho kulo nyaka basuke wakhipha kuphela in format electronic, futhi ukuthi lokhu kudinga, ezichazwe ekuqaleni kwalesi sihloko.

Ngokuqondene zokukhokha ezithile ukuze afake "utochnonki", ukuthi akuzona. Nikela engcono ngokushesha ngemva kokuba ngokuzimela ezikhonjwe ukungafani e izibalo, akufanele sikhohlwe ukuthi ukutholakala yephutha emizimbeni FNS kuholela izinhlawulo.

Khonza noma cha ubalula isimemezelo zonke wentela kuxazululwa kwayona, kodwa ungakhohlwa mayelana yalokho okungase kulandele. Ngakho-ke, ukhetho best kuleli cala - ukuze siyihlolisise zonke izibalo kanye isimemezelo ngokwalo phambi umaluju yayo ukugwema ukubonakala amaphutha njengoba enjalo.