VAT eJalimane. Yiziphi izintela eJalimane? VAT yokubuyiselwa kwemali

Germany yizwe abacebe European Union. Minyaka yonke ke edonsela inqwaba zimali. Esinye sezizathu esiyinhloko ukukhanga utshalomali Germany esivuna uhlelo lwayo intela. Ngokunjalo, Yiziphi izintela okudingeka usikhokhele eJalimane, kanye zonke izici zawo, zimali kusuka emhlabeni wonke Sizotshala umsebenzi wayo Yebhizinisi endaweni iFederal Republic of Germany. Kunezinhlobo ezintathu kwezintela ukuthi ayatholakala e-Germany:

• intela engenayo;
• izintela akuzona kuthengiselana;
• impahla izintela.

Izintela ku ukuthengiselana

Lesi sigaba intela German ufanelwe ukuqashelwa okukhulu. Kunezinhlobo ezimbili zama-kwezintela ku kuthengiselana. Uhlobo lokuqala - kuyinto intela value-added, kanti eyesibili - intela impahla.

VAT eJalimane futhi ongaphakeme futhi high. EYurophu lehla ngokushesha inani kukhona amazwe lapho imali yentela ungeze ingaphansi kwe eJalimane, nalabo lapho lidlula izinga German.

Amazinga wentela ukuthengwa kwempahla - umahluko. usayizi sawo silinganiselwa ephakathi kwemine angamaphesenti amahlanu ngokwesilinganiso, kuye ngokuthi insimu. Ngo Berlin usebenza aphakeme sentela - ngesilinganiso amaphesenti ayisithupha.

Value added tax

VAT e-Germany, emazweni amaningi-EU, kufaka amazinga amathathu:

1. Encishisiwe.
2. Zero.
3. Base.

Usayizi izinga base singamaphesenti angu-19, kuyilapho ephansi - 7 amaphesenti.

Ibalwa zero isilinganiso sentela ukuthekelisa ku value added. Ezimweni lapho umdayisi ku incwajana yokudiliva futhi invoyisi kubonisa ukubaluleka izimpahla, ikhumbula value added tax, umthengi kungaba imali ye-VAT esephindele ezweni lakhe. Futhi ekhululiwe intela phezu value added a nongoti e-Federal Republic of Germany, futhi amanxusa umshwalense.

Encishisiwe VAT eJalimane isetshenziselwa izinto eziyisisekelo kuyinto ukudla kubalulekile (iziphuzo ngaphandle), okuyinto ingeniswe ku amasiko insimu ka eJalimane. Ngaphezu kwalokho, value added tax ngesilinganiso eziyisikhombisa ngayinye wamaphesenti emalini ingqikithi yezimpahla nezinkonzo akhokhe okukhona iIgama. Izinga eliyisisekelo-VAT sisetshenziswa zonke ezinye izimo. VAT eJalimane ku impahla izobizwa okufanayo izinga devyatnadtsatiprotsentnoy.

Inqubo ukukhokhwa kwezintela ngokungaqondile, okungukufa value added tax, kanye nosayizi zabo e-Germany, kwamanye amazwe angaphansi kwe-European Union, kulawulwa yimithetho ye-European Union lasemukela lesi Directive 112 ka 2006.

Income Izintela

EJalimane, lapho kuyisibopho elinganiselwe futhi angenamkhawulo ukukhokha intela edonswa eholweni. Isigaba sokuqala sihlanganisa imali ezivela emithonjeni baseJalimane yesibili - umholo yizwe. Ukuze bentela nge izikweletu elinganiselwe abahlala German abangekho izinhlangano ezingenzi nzuzo, izinhlangano eziphethwe uhulumeni, kanye izinkampani zakwamanye amazwe ngaphandle ukusungulwa unomphela endaweni iFederal Republic of Germany.

Kusukela ngo-2008, isilinganiso sentela yehlile kakhulu - kusuka 25 kuya kumaphesenti angu-15. Manje, izinga ngempumelelo imayelana 30 per cent kusukela wentela ubophekile ukuba bakhokhe ukuze isabelomali uhulumeni namanje umnikelo emihlanu nengxenye per cent, kanye nezintela kamasipala, futhi leyo mali emazweni ahlukahlukene kungaba isukela nane ukuba amaphesenti nesikhombisa.

Njengoba inani ikhokhwe added tax e-Federal Republic of Germany

Lolu hlobo intela engaqondile kumele ikhokhwe njalo ngenyanga. Umthengisi ngeke uthumele lemali edingekayo imali kwibhajethi ngosuku olufanayo wabamukisa Bill ikhasimende.

Ngemva kokuthi inkampani bafakwa encwadini okubhalwa, kuyakushiswa, ingakapheli iminyaka emibili, thumela zangaphambi nezimemezelo ku ubukhulu value added tax, iziphathimandla zentela yezwe. UMbuso unelungelo ukunweba umnqamulajuqu ukuhanjiswa nezimemezelo lokuhlambuluka izinsuku ezingamashumi amathathu. Inkampani iphoqelekile ukuba inikeze yonke idatha ukukhokha value added tax ekupheleni unyaka ngamunye.

Ngenisa value added tax

Kukhona izinkampani ngokufanele abakwazi ukukhokhela VAT eJalimane. VAT eJalimane yokungenisa incike izinga lokusebenza. Ngesikhathi lapho izimpahla amazwe baye wawela umngcele isiJalimane, asikwazi wabuya. Umthengi ungakwazi ukukhetha izimpahla kuphela ngemva aholele zonke kunesidingo amasiko izinkokhelo :

• value added tax;
• intela;
• mkhuba (uma kunesidingo).

Ukubalwa ukungenisa i-VAT

VAT eJalimane yokungenisa incike amasiko inani lepahla, kanye nazo zonke izibopho kanye Intela mkhuba, okuyinto yakhokhwa emngceleni. Bala-VAT kungenzeka kubangelwa le ndlela elandelayo:

_VAT = P (TA + P + A) / 100 * _VAT lapho

• _P-VAT - nenani value added tax;
• TC - amasiko ukubaluleka izimpahla;
• P - nenani imisebenzi namasiko;
• A - Inani mkhuba emsebenzini;
• _VAT - ngesilinganiso value added tax.

Isibonelo kubalwa yokungenisa value-added tax

Intengo elilodwa iyunithi mkhiqizo Euro 100. Ubude amazwe amayunithi ayizinkulungwane 50. Imali kuyinto 0.15% yezindleko ingqikithi yonke imikhiqizo. Lo mkhiqizo ngeke excised.

Kuye ngalokho rate sisetshenziswa, lemali VAT ingabalwa ngezindlela ezimbili.

Uma isizinda ngesilinganiso izinga VAT eJalimane 951 000 425 euro:

_VAT R = (100 * 50 000 100 * 50 000 * 0,0015) * 0,19 = 951.425 -euro.

Uma izimpahla ozofakwa izinga encishisiwe, ubukhulu value added tax kuyoba ulingana ayizinkulungwane 350 525 euro:

_VAT R = (100 * 50 000 100 * 50 000 * 0,0015) * 0,07 = 350.525 -euro.

Export value added tax

Value added tax ku ukuthekelisa kwezimpahla kuleli zwe kusukela ngo 99% amacala wenziwa isicelo zero senzalo intela. Nokho, kunezimo lapho umthengi ubophekile ukuba akhokhe intela. Ngokwesibonelo, lapho uthenga izimpahla ngokusebenzisa endalini online.

Kungenzeka ukuxoxisana umdayisi mayelana nendlela ukuthengisa eshibhile umkhiqizo, - ngaphandle i-VAT. Kodwa lokhu ngeke ukwenze ukundlula endalini. Kulesi simo, umthengi eqala zonke izingozi kuthengiselana.

VAT eJalimane ukuthekelisa ibalwa indlela efanayo njengoba value added tax uma ungenisa izimpahla.

VAT yokubuyiselwa kwemali

Non-ohlala inelungelo ukubuyela kwemali esetshenziswe ekukhokhweni Inani lentela wanezela. Ukuze uthole imali izimpahla umdayisi unesibopho. Ukuze kuncishiswe isibalo izinkinga nabathengisi eJalimane ayisekho wengeze VAT izindleko ingqikithi yezimpahla ithengiswe. Ngakho, umthengi ngempela ibuyisele le mali. Wamane nje ukhokhe kancane. Kodwa kukhona omunye ngaphandle - ukuthengwa imoto eJalimane.

Uma kukhona isidingo sokubuyela intela, kufanele sikhumbule ukuthi kungase afeze non-ohlala e-European Union, noma EU isakhamuzi, uma inenombolo kwangaphakathi VAT.

Ngaphezu kwalokho, ukuphathwa kufanele wenziwe ukulinganiselwa ku lemali duty-free yemali ezingase amukelwe njengendlela imali value added tax. Uma kubalulekile ukubuyela imali eningi, bese umthengi kufanele akhokhe duty amasiko.

yentela engenayo

Lolu hlobo lwentela ikhokhwe, futhi izakhamuzi ze-non-izakhamuzi eJalimane. Bonke ukukhokha ngaphezu intela futhi imali ngamaphesenti angu-5.5 inani.

Germany ubhekwa abantu umhlali ngokomzimba, abanale kwempahla engagudluki ensimini uMbuso noma abahlala kuleli zwe izinyanga eziyisithupha noma ngaphezulu.

Izinga kungaba:

• 0%;
• 14%;
• 23,97%;
• 42%;
• 45%.

Kodwa kwesilinganiso sentela zingahluka kusuka inhlangano ukuze ngalo sisetshenziswa (yomkhokhi olulodwa noma ezimbalwa).

Uma intela ikhokhwe ngumuntu oyedwa, inani embundwini ziyizinkulungwane ezingamashumi 13 469-euro, 52 000 881 euro 250 000 730 euro amaphesenti isilinganiso sentela 14, amaphesenti angu-23,97 futhi amaphesenti angu-42 ngokulandelana. Uma engenayo idlula uphawu 250 ayizinkulungwane 730 euro, wasebenzisa 45 per cent izinga. Inzuzo ngaphambi 8000 354 euro hhayi intela. Imibhangqwana eshadile lemali embundwini - kabili.

intela Ukugodla

Izinga ngempumelelo ku izinzuzo izakhamuzi singamaphesenti angu 26,36, kodwa kumelwe sikhumbule ukuthi isilinganiso singamaphesenti angu-25, kanti 5.5 per cent - nomnikelo ubumbano.

Ngokuba non-izakhamizi Germany ngqo isicelo kumaphesenti angama-26,38 of. Futhi, kungenzeka izinga zero yentela enikeziwe. Ngaphezu kwalokho, non-izakhamizi liyakushunyayelwa ihlawulelwa 40 wamaphesenti intela ikhokhwe yibo ngamunye.

Ubukhosi non-izakhamuzi intela ngesilinganiso amaphesenti 15,83 of. Ubukhosi kuya iFederal Republic of Germany, izakhamizi kungukuthi intela.