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"Amaphesenti angu-5" umthetho we-VAT: isibonelo sokubala, uma kusetshenziswe. Ukubalwa okuhlukile

Uma inhlangano ngesikhathi esifanayo iqhuba imisebenzi ekhokhiswayo futhi ingekho ngaphansi kwe-VAT, inesibopho sokwenza i-accounting ehlukene ngenani lentela. Lokhu kunikezwe kubuciko. 170 yekhodi yentela. Amanani aqoqwe ukuthengiselana okukhokhiswayo atholakala. Kwezinye izimo kuyadingeka ukwenza ukulinganisa kwenkathi ngayinye yentela ngokuvumelana nezibalo zempahla ethunyelwe. Ngokukhethekile kulezi zinhloso, i-"% 5%" yokubusa kwe-VAT iye yasungulwa. Isibonelo sokubala inani lentela ezimweni ezahlukene kuzoxoxwa ngokuningiliziwe kamuva.

The Essence

Izinhlangano zezohwebo ngokuvamile kufanele zihlanganise umbuso ovamile wentela ngentela eyodwa. Ukuba khona kwemisebenzi yokuthunyelwa kwempahla nakho kuyisisekelo sokubala okuhlukene. Isizathu siwukuthi uma i-VAT ithunyelwa, idonswa ngosuku lokugcina lwenyanga uma imibhalo eqinisekisa ukusetshenziswa kwezinga lezinga lokuhlinzekwa okunjalo linikeziwe. Inqubo yokubala intela kulezi zintengiselwano inqunywa inqubomgomo yokuphendula.

Ake sicabangele ngokuningiliziwe ukuthi lezi zinhlangano zenza kanjani ukubalwa kwe-VAT.

Ukuze ubonise inani lentela ku-unit unit yokusabalalisa, ama-akhawunti akho asetshenziselwa ukuphendula i-akhawunti 19. Ukusatshalaliswa kwenziwa esikhathini lapho izimpahla zibhaliswe khona. Ngakho-ke, inani liyenziwa ngezinkomba ezifananisiwe - ukubaluleka kwezimpahla ngaphandle kwe-VAT. Ukubalwa kabili kwenziwa futhi uma inhlangano inemisebenzi eyenziwa ngaphandle kwe-Russian Federation.

Isibonelo 1

Ake sicabangele isimo esimisiwe. Kule ngxenye, inkampani yathumela imikhiqizo ye-ruble eyizigidi ezingu-1.2, okubandakanya ukukhokhiswa - ngamabhule ayizigidi ezingu-0.9. Isamba sentela ekhishwe ngabanikezeli yizinkulungwane ezingu-100 ze-ruble. Njengoba inani lezimpahla ezingekho ngaphansi kwentela yi-ruble ayizinkulungwane ezingu-250, i-design factor i-0.75. Ngakho-ke, ukwehliswa kungathathwa ama-ruble ayizinkulungwane eziyikhulu, kodwa kuphela ama-ruble ayizinkulungwane ezingu-75. (100 * 0.75). Futhi ngezindleko zezimpahla ezithengiwe kuphela ku-25%: 1.2 * 0.25 = 0.3 million ruble.

Izibalo

Ungabeka kanjani i-VAT yokufaka? Ibhizinisi lingase libe ne-OS ne-NMA, ebhalisiwe ngenyanga yokuqala yekota. Ezimweni ezinjalo, ukulinganiswa kunqunywe ngesisekelo sesisindo esithile senani lezimpahla ezithunyelwe ezakhiwe kumshini omusha ngenani lentengo yokuthengisa yenyanga lapho into ebhalisiwe khona.

Izindleko zemali mboleko kanye nokuthengiswa kwemali kubalwa ngesisekelo senani lemali engenayo ngesithakazelo esikhulisiwe. Okungeyona inkokhelo engenasithakazelo, inani elilingana nalo. Ukusebenza okunjalo akuthinti inani

Lapho ukubala i-CB sinquma umehluko phakathi kwentengo yokuthengisa nezindleko zokuthenga. Kulesi simo, imisebenzi engekho intela kufanele ifakwe emindenini yomsebenzi.

Isibonelo sesi-2

Kule ngxenye i-firm ithengise izimpahla ze-ruble eziyizigidi ezingu-2, kufaka phakathi ama-ruble ayizinkulungwane ezingu-1 750. Ukukhokhwa intela nama-ruble ayizinkulungwane ezingu-250. Ayikho intela. Abahlinzeki banikeze ukukhishwa kwama-ruble ayizinkulungwane ezingu-180.

I-coefficient yezibalo ezalandela ngu-0.875. Kusukela ezintweni ezithengiwe ekudonsweni kungenzeka ukuthi wamukele: 180 * 0,875 = 157,5,000 rbl. Ama-rubles angu-22.5 asele. Kufanele kuboniswe ukubaluleka kwezimpahla.

Umthetho 5%

Kulezo zinsuku lapho isisindo esithile sezindleko ezinkampani ezingekho intela zingaphansi kuka-5% wezindleko eziphelele, inkampani ingase ingenzi ukubalwa okubhaliwe. Inqubo yokubala inani eliphelele lezindleko uma kubalwa umkhawulo akusekelwe ngokomthetho. Ibhizinisi lingathuthukisa indlela yalo ezwakalayo futhi liyihlanganise kwinqubomgomo yokubika.

Uma ubala isisindo esithile, konke ukudayiswa kuthathwa ngaphandle kwe-VAT: ukukhokhelwa okungakhokhiswa, ukudayiswa ku- "vmenenke", izindleko zokuthengiswa ngaphandle kwe-Russian Federation. Ngokuqondene neqembu lokuqala, izindleko zomnotho eziqondile kanye nezindabuko zicatshangelwa. Okusho ukuthi udinga ukwengeza zonke izindleko, wengeze i-VAT ezindleko zomnotho jikelele ngokulingana, bese uhlukanisa inani elitholwe inani lemali.

I-"% 5%" ye-VAT rule, isibonelo sayo esizokwethula ngezansi, ayikwazi ukusetshenziswa ekuthumeleni imisebenzi. Lokhu kunikezwe kubuciko. 170 TC. Ngokwenza imisebenzi enjalo, isilinganiso se-VAT singu-0%. Okusho ukuthi uma:

  • Isivinini asifinyelelwanga;
  • Le nkampani inezinkampani ezithunyelwa ngaphandle;

Kudingekile ukuba kwenziwe i-VAT accounting ehlukile.

Umthetho "amaphesenti angu-5": isibonelo

Izindleko eziqondile zebhizinisi ezenzelwe ukukhokhwa intela engxenyeni yesibili ziyi-ruble eziyizigidi eziyi-15, kanye nezinkokhelo ezingekho intela - ama-ruble ayizinkulungwane ezingu-750. Izindleko zezomnotho jikelele - ama-ruble ayizigidi ezingu-3.5. Inqubomgomo ye-Accounting inikeza ukusatshalaliswa kwezindleko ngokulingana nemali engenayo, okwakuyiminyaka yokubika, ngokulandelana, ama-ruble ayizigidi ezingu-21. Futhi ama-ruble ayizinkulungwane ezingu-970.

Izindleko ezijwayelekile zezomnotho zokuthengiswa okungakhokhiswa intela: 3.5 * (0.97 / (21 + 0.97))) = 154.529 ama-ruble ayizinkulungwane ezingu-4.7%. Njengoba le mali ayidluli ku-5%, ibhizinisi lingakwazi ukukhipha yonke i-VAT yokufaka ekota yesibili.

I-Algorithm ye-accounting

Ukuze uqonde ukuthi yiliphi izinga le-VAT lezimpahla okufanele lisetshenziswe nokuthi unquma kanjani inani lentela yokufaka, ungasebenzisa ukulandelana kwezinyathelo ezilandelayo:

1. Bala inani le-VAT enikeziwe, elingadalulwa. Uma izimpahla ezithengiwe zingabhekiswa ngokuqondile emisebenzini engekho intela, i-VAT ifakiwe kuxabiso layo. Kwezinye izimo, inani lentela lithathwa ukuba lidonswe.

2. Isinyathelo esilandelayo ukusebenzisa uhlelo "lwe-5%" lwe-VAT, isibonelo esithunyelwe ngaphambilini. Okokuqala, inani lezizindleko zokuthengiselana okungakhokhiswa intela lithathwa, ke izindleko eziphelele zibalwa futhi ifomula isetshenziswa:

% Neobl. Sebenzisa. = (Okokuzikhethela / Okujwayelekile) x 100%.

Uma inani elitholakalayo lidlula u-5%, ke ukubalwa okulinganayo kwamanani kufanele kwenziwe.

3. Bala inani lentela nge ngaphandle kwe-VAT, bese ihlanganiswa futhi isilinganiso sinqunywa:

% Ded. = (Inani lemali / Inani eliphelele) * 100%.

Ngaphezu kwalokho, i-VAT e-DOS ekhokhwayo inqunywa:

I-Tax = i-VAT eyenziwe *% ded ded.

4. Izindleko eziphansi zibalwa:

I-VAT emkhakheni = i-VAT ehlanganisiwe - i-VAT inqunywe

Noma

Izindleko = (Isibalo sempahla ethunyelwe kodwa asikhokhiswa intela / Ingqikithi yenani lokuthengisa) * 100%.

Amacala

Ukuchazwa okuphelele kwezindleko "eziphelele" kwi-Code Tax akunikeziwe. Ngokusho kwezincazelo ezichazamazwi zezomnotho, leli gama lingaqondwa njengezindleko eziphelele zokukhiqiza izimpahla ezikhokhelwa ngumkhokhi wentela ngokwakhe. UMnyango Wezezimali uchaza ukuthi uma kubalwa le mali, izindleko eziqondile kanye nezindabuko zokuqhuba imisebenzi zicatshangelwa.

Umkhuba wezobugebengu awuvumeli ukuba wenze isiphetho esingenakuqhathaniswa lapho kudingeka khona ukwenza i-VAT accounting ehlukile. Ukubusa kwamaphesenti angu-5, isibonelo salokho okucatshangwa ekuqaleni, kusetshenziselwa kuphela amabhizinisi okukhiqiza. Ngokwabahluleli, izinkampani zokuhweba azikwazi ukuhlukanisa amarekhodi ezintela.

Izinkinga ezingaphezulu zibangelwa ukusebenza ngezimiso zokuphepha. Ngokuyinhloko, abanye abahluleli, abhekisela ku-Art. I-170 yeKhowudi Yentela, ithi uma uthengisa izimpahla ezinjalo, ungasebenzisa umthetho we-5%. Ngesikhathi esifanayo, izindleko zokuthenga iBhange Elikhulu aziphazamisi inani. Okusho ukuthi cishe zonke izindleko zizobe zingaphansi kwama-5%, futhi lowo okhokhayo uyokhululeka esibophelweni sokugcina irekhodi kabili.

Kwezinye izinqumo zenkantolo kukhona ukubhekisela ku-PBU 19/02, okusho ukuthi konke ukuthengiselana neBhange Elikhulu ku-NU no-BU lihlobene ne-finnlozheniyam. Ngaphezu kwalokho, izinhlangano azikho izindleko ezihlobene nokwakheka kwezindleko zalawo mafa. Okusho ukuthi, imali engenayo kusuka kulokho okuthengiswayo ayikhokhiswa intela. Ngakho-ke, inhlangano kumele ihambise ngokugcwele i-VAT ekudonsweni.

Ukuthengiselana kokuthengiswa kwesabelo sezinkampani zomthetho e-Code Criminal yenye inhlangano akuhambisani ne-VAT. Ngakho-ke, ezimweni ezinjalo, kuhlale kubalwa kabili.

Isibonelo sesi-3

Ngaphambi kokunikeza imali njengesibambiso, ibhizinisi liheha abacwaningi ukuba bahlole isimo sezimali somboleki. Izindleko zezinsizakalo zenkampani kwakungu-ruble ayizinkulungwane ezingu-118. Nge-VAT. Isamba semalimboleko singama-ruble ayizigidi eziyi-1. Izindleko zokutshala imali kwezimali zizinqunywe ngokusekelwe kumgomo wokubalwa kwemali womkweletu. Uma ingahlinzeki ngokusetshenziswa komthetho we-5%, i-VAT yamasevisi omcwaningi kufanele ifakwe ezindlekweni zokutshala izimali. Ngakho-ke kubalulekile ukunikeza izindleko общехозяйственные. Uma kukhona ukubhuka, zonke izimali zithathwe.

Ukukhishwa kwe-accounting ye-VAT yokufakwayo ekuthengisaneni nezibambiso zezikweletu kuhlala kuvulekile. Sebenzisa uhlelo olukhethiwe lokuthengiselana ngezindleko eziyingozi. I-Federal Tax Service imisebenzi enjalo ingase inselele, futhi kuyodingeka ukuthi kuqinisekiswe icala labo enkantolo.

Ukubika

Kusukela kuzo zonke ezingenhla, singathola isiphetho esilandelayo: kungcono ukunquma indlela yokubala izindleko futhi sikubonise kumgomo wokubalwa kwezimali. Kulesi simo, udinga ukubhala phansi lonke uhlu lwezindleko ezihlobene nokusebenza okukhululwe kusuka intela, nenqubo yokubala:

  • Nika isikhundla sesisebenzi esinomthwalo wemfanelo kuhulumeni;
  • Ukumisela inqubo yokubheka isikhathi sokwenza izindawo zokuhlala;
  • Ukunquma isimiso sokwabiwa kwenani lerenti, izinsizakalo zokusebenza okunjalo (isibonelo, ngokulingana).

Ukuqoqa ulwazi ezindleko ezingahlobene nokukhiqizwa, i-akhawunti engu-26 ingasetshenziswa. Ingabonisa ukuphathwa, izindleko zomnotho jikelele, amacala okunciphisa izindleko, ukuqasha, izindleko zokwaziswa, ukuhlolwa kwamabhuku, izinsizakalo zokubonisana.

I-VAT noma i-UTII ye-IP

Ukuze uqale, kufanelekile ukuphawula ukuthi osomabhizinisi abakhokha intela eyodwa abakhokhelwa i-VAT ekuthengisweni okubonakala ukuthi bayakhokhiswa. Ngesikhathi esifanayo, i-NK ithi izinhlangano ezenza ukukhokhelwa ngaphansi kwe-VAT kanye ne-UTII zidingeka ukuthi zigcinwe irekhodi kabili lempahla, izikweletu kanye nokuthengiselana. Nge-IP enjalo, inqubo yokubalwa kwe-VAT ilawulwa ikhodi yentela. Ibuye ichaze inqubo yomsebenzi wabathengisi kwi-UTII ye-IP.

Ukubalwa okulinganayo kukuvumela ukuba ulinganise kahle inani lokukhipha intela: ngokugcwele noma ngokulingana. Ikhodi ithi ukuhlelwa kokusabalalisa okunjalo kufanele kubhaliswe kwinqubomgomo yokubika yenhlangano. Inani elingenhla libalwe ngokubaluleka kwezimpahla ezingathengisiwe ezithengisiwe ekuthengiseni okuphelele. Ake sicabangele enye inkinga, lapho "amaphesenti angu-5" abusa nge-VAT enikeziwe.

Isibonelo sokubala. Ibhizinisi elibandakanya ukuhweba okugcwele nokudayisa (ukukhokhela i-VAT kanye ne-UTII) kumele kube nokuphindwa kabili kwezimali zentela. Ngisho noma umsebenzi, imishini, ifa elihle lihloselwe "imisebenzi" echazwe, i-VAT kubo ayikwenziwe. Uma izinsizakalo ezitholiwe, zithengwa izinto zendawo yokuhlala zenzelwe ukuqhuba imisebenzi ngaphansi kwe-VAT, bese intela ibhekwa ngokugcwele. Uma izinto ezithengiwe kufanele zisetshenziswe "emigqeni emibili" ngesikhathi esisodwa, khona-ke kuyadingeka ukwenza ingxenye. Ingxenye eyodwa yentela ithathwa ukuba idonswe, kanti okwesibili - ukufaka izindleko zezimpahla.

Ukulandelana

Ikhodi Yentela ichaza izici zokubalwa kwezimali ngokulinganisa kokuthengiselana okukhishwa intela. Izindleko zezinsizakalo zokuhlinzekwa kwemali mboleko, ukukhokhelwa kabusha kwemali kubhalisiwe ngenani lemali engenayo elikhokhelwa intela yomkhokhi wentela. Lapho kubalwa inani lamasheya, izibopho, ezinye izibambiso, inani lemali engenayo libalwa ngesimo esihle phakathi kwentengo yokuthengisa kanye nezindleko zokuthenga lawo mafa. Uma intengo yemakethe ingaphansi kwezindleko, inani elitholakalayo ngeke libhekwe.

Isibonelo:

Lesi sitshalo senza amabhayisikili nezihlalo zabakhubazekile kubantu abakhubazekile abangaphansi kwe-VAT. Umgcinisi-akhawunti ubonisa izindleko zokukhiqiza kuma-akhawunti avulekele ku-akhawunti 20. Ngekota ka-2014, inani lezindleko lilinganiselwa ku-ruble ayizigidi ezingu-10: izinkulungwane ezingu-600, - ngezihlalo zabakhubazekile namaRuble angu-9.4 million. - ngamabhayisikili. Ukwengeza, izindleko zokukhiqiza jikelele nezokujwayelekile ezibalelwa ku-2 no-3 million ruble zenziwa. Ngokulandelanayo.

Okokuqala sithola isilinganiso sezindleko zezindleko:

0.6 \ (10 + 2 + 3) = 0.04, noma 4%.

Umnikazi we-akhawunti angase angagcini i-akhawunti ehlukile yentela yokufakwayo futhi alethe yonke imali ekudonsweni. Kodwa ekumemezelweni kwe- VAT kuyadingeka ukukhombisa inzuzo kanye nenani eligcwele lentengo yemikhiqizo ekhethiwe.

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