UmthethoState kanye nomthetho

Art. 172 we-NC nekuphawula. Izindima 1.1 kanye no-6 wezipuni. 172 we NK

Art. 171, 172 we Tax Code abazinikele VAT ebanjwayo. Bona babhekwa njengabantu ukunciphisa usayizi intela ibalwa ukuthengiselana zikhokhe intela ngenani izinkokhelo saziso othathelwe abahlinzeki zixoshiwe yibhizinisi kwezomnotho kunoma iyiphi enye ngezizathu. Kwezinkambiso equkethwe hhayi kuphela ekutholweni izinsalela, kodwa futhi ubusa ngoba isicelo sabo. Ngo Art. 171, 172 we-NC (ngamazwana) ukusungula imibandela ngaphansi okuyinto inhlangano kwezomnotho bangathembela zokunciphisa nenani lentela. Isihloko uchaza amalungiselelo eyinhloko imithetho, inqubo obonisa ilungelo susa, kanye emisha, sisebenza kusukela 2015

Uhlolojikelele

Ngo n. 1 tbsp. 172 NC RF base ezikhonjwe, lapho izinsalela kukhiqizwa. Tax ukunciphisa ngesisekelo ulwazi etholakala invoice esikhishwe nabathengisi / abahlinzeki uma uthenga lokukhokha komunye oyedwa yezinsizakalo zethu, imikhiqizo, amalungelo endawo, imisebenzi. It is nawo owabhalwa imibhalo ngokuhambisana esiqinisekisa Iqiniso ezibanjwayo i-VAT ukungenisa kwezimpahla eRussia noma ezinye izindawo ezingaphansi komthetho, ukukhokhelwa imali ebanjwayo by ejenti. Izinsalela singenziwa, nangokuhambisana nezinye izibambiso kulezi zimo setha n. 6-8 neyesi-3 Article 171.

izimo

Ngokuhambisana n. 1 tbsp. 172 we Tax Code, ezibanjwayo zisebenza kuphela lemali amangalelwe ngaphambili yokufuna imisebenzi, izimpahla, amalungelo endawo, amasevisi e-Russia noma eqinisweni axoshwe kuye uma ungenisa izimpahla endaweni yezwe noma ezinye izindawo ngaphansi komthetho, ngemva ukwamukelwa izindawo wathi accounting kanye ebukhoneni imibhalo eyinhloko. Tax ukunciphisa uma uthenga i-OS, izimpahla noma imishini angaphatheki ukufakwa wenziwa ngokugcwele. Kulokhu sikhuluma izinto okukhulunywe ngayo ezindimeni ezimbili futhi ezine Article 171. Imali edonswa emholweni kwenziwa ngemva ukuqashelwa kokuqala. Endabeni ka ukuthengwa kwezinsizakalo, izimpahla, amalungelo impahla noma umsebenzi lemali zakwamanye amazwe is recalculated ngokuhambisana Central Bank izinga esebenzayo ngosuku ukuthunyelwa. Umehluko nenani lentela ukuthi akhiwa ngesikhathi lomthengi nge izinkokhelo eminye alotshwe non-yokusebenza imali ngokuvumelana nemithetho ebekwe Article. 250, noma engenayo ngaphansi Art. 265 we Ikhodi.

Imibandela

Zibeka p. 1.1 Art. 172 we Tax Code. Ngokuhambisana nezihlinzeko zomthethonqubo, kungenzeka ezibanjwayo amangalelwe ezimali nezikhathi kungakapheli iminyaka emithathu kusukela osukwini zokuthunyelwa lokukhokha komunye oyedwa atholwe izindawo eRussia noma amazwe zibe nendawo yalo, kanye nezinye izindawo lapho kukhona yomthetho yayo. Endinyaneni 1.1 of Art. 172 NC RF liye latholakala yokubusa ethile. Umthengi ungathola i-invoyisi ngemuva kokuphela isikhathi lapho amalungelo endawo, imikhiqizo, izinsizakalo noma imisebenzi athathwa ku irekhodi, kodwa esishiwo yiSigaba 174 inkathi lokunikeza isimemezelo. Kulokhu, ngokuvumelana isigaba 1.1 of Art. 172 RF TC, isihloko kungathatha lemali emalini inkathi lapho izinto ziye lifakwa.

Kukhishwa imali ezihlobene yokuthengisa

Imigomo isicelo sabo usetha n. 3 tbsp. 172 we Tax Code. Kulokhu sikhuluma imisebenzi ebalulwe Article 164 (isigaba sokuqala) kweKhodi. Kukhishwa maqondana nabo zenziwa ngesikhathi ekubalweni base intela ngaphansi Art. 167. Ukwehla elanikelwa e para. 10 Article 171 okuyokwenziwa usuku oluhambisana usuku ukubala alandelayo intela ngesilinganiso 0%. Imfuneko kulokhu khona iphuzu elicacisiwe imibhalo, uhlu okuyinto ichazwa 165 izihloko.

imithetho eyengeziwe

I ezibanjwayo okukhulunywa ngayo para. 5171 sihloko, ukuba lusebenze ngokugcwele ngemva kuveza imisebenzi zokulungisa ku-akhawunti ekuphendukeni izimpahla noma kokwenqaba umsebenzi, imikhiqizo kanye nezinsizakalo. ukunciphisa yentela kufanele kwenziwe kungakapheli unyaka 1 kusukela ngosuku ukunqanyulwa. I ezibanjwayo okukhulunywa ngayo para. 1 no-2 isigaba eziyisithupha Article 171 ziyokwenziwa ngokuvumelana nemithetho kuchazwe esigabeni 1 kubhekwe kuyinsakavukela khona, njengoba ezishiwo esigabeni sesithathu -. Ngesikhathi base ukubala ngaphansi Art. 167 (p. 10). Kulo mBhalo, uma kabusha inkampani engakakhuli isikhathi ukuthatha imali ebanjwayo owenza owalandela inhlangano intela ngokwezinga iminikelo e isabelomali, kubalwa manje usakhiwa futhi ukufakwa imisebenzi izidingo zabo siqu ku-athikili 173.

P. 6 wezipuni. 172 we NK

Nciphisa amanani ngokuvunyelwa ukwenza usuku sisahlela imikhiqizo, ukukhiqizwa kwanoma imisebenzi noma amasevisi, ekunikezweni kwamalungelo. Yokudonsa intela kuvunyelwe ezimweni eshiwo n. 8171 sihloko. Ukudoswa lokho kwenziwa e nenani iminikelo ibalwa ukubaluleka kwemisebenzi ethile enikeziwe, umsebenzi owawenziwa, idluliselwe amalungelo noma izimpahla ihambile. Ngu n. 6, Art. 172 we Tax Code, e inkokhelo yabo kumele zibalwe izinkokhelo ngaphambilini wathola kusengaphambili, uma izimo ezinjalo asethwe e inkontileka.

Minus lemali umehluko

It wenziwa ngokuhambisana invoice ukulungiswa, okuyinto esabekwa nabathengisi ngendlela ebekiwe e-Sec. 5.2 futhi 6169 Article Kulokhu, kumele ube inkontileka noma omunye umbhalo kokuqinisekisa isaziso noma kwemvume lomthengi ukushintsha amanani imikhiqizo ngomkhumbi, umsebenzi owawenziwa, uma amasevisi noma amalungelo adlulisiwe. Ukunciphisa amanani kungaba kwenziwe kungakapheli iminyaka emithathu kusukela osukwini nokubhaliswa invoyisi ukulungiswa.

Art. 172 ka NK (ngamazwana)

Ngokuhambisana kwezinkambiso olucutshungulwayo, intela ezibanjwayo at lomthengi avele ezimweni ezimbili. Eyokuqala ukudluliselwa Ukukhokha kusengaphambili. Ngokusho para. 12 Article 171, kuncike nokuncipha kwemali ebiziwe nomthengisi. Ngesilinganiso esingamaphesenti 168, kuba zingakapheli izinsuku 5 (ikhalenda) kuya usuku lokukhokhela isitolimende kusengaphambili wenza invoice. Isebenzisa ngesilinganiso 18/118 noma 10/110. Ukuze ufaneleke ukuthola nokudoswa, ngokuhambisana Art. 172 we Tax Code, isihloko kufanele ibe ethize kwemibhalo. Lezi zihlanganisa:

  1. Invoyisizi, elalihlotshiswe ngokufanele.
  2. Ama-oda yokukhokha. Lezi zincwadi ziqinisekisa Eqinisweni yokukhokha.
  3. Isivumelwano, okuyinto lelipelwe izimo ukuthi izibalo oyokwenziwa ne ntuthuko.

Lapho ngisho nanoma yimuphi umbandela umuntu lokukhokha komunye oyedwa angeke ancike ebanjwayo.

Recoveries amanani

Emva ukudlulisela kwezimpahla kumthengi kanye ukuthunyelwa ngokuhambisana Art. 170, iminikelo ngaphambili sibuyiselwe ukuba zikhokhwe esiKhwameni isabelomali. intela yokutakula kufana nomuntu lomthengi kusengaphambili kwenziwe esikhathini lapho basuke emalini. It is nawo owabhalwa isikhawu lapho sekube ekunqanyulweni noma ukuguqulwa imigomo yesivumelwano, futhi babuyiselwa inkokhelo wathola maqondana izimpahla okwalandela. Esivuselelwe lemali wathola ngaphambilini ebanjwayo ngosuku we kusengaphambili.

ukuthunyelwa

Ukusebenzisa imali yentela ngaphansi Art. 172 we Tax Code kungaba ngenxa yezinsizakalo zethu, imikhiqizo, amalungelo noma imisebenzi, okuyinto kwathengwa Akuthengiseki kabusha noma ukuthengiselana kuncike VAT. Nokho, isimo sokuthunjwa wokugcina umkhuba akwanele. Ngokuhambisana ngesigaba sokuqala kanye nokulahlekelwa kusuka 2009 n. 2, Art. 172 we Tax Code, ukuthola imali ebanjwayo kuyadingeka ukuze agcine eziningi izidingo. Ake sihlole kubo ngokuningiliziwe.

Nihlola yokuthi nokufakwa VAT

Imibhalo Ukusekela angenza isivumelwano noma ezinye izenzo, ngokuhambisana okuyinto nenani lentela uyakuba necala ukuxoshwa. Kuye ngokucacile kwezidingo ezishisa kakhulu zikhipha izinhlayiyana izimo ezahlukene ukusetshenziswa ebanjwayo. Uma izinto kwathengwa eRussia imali, nenani lentela kuyehla lapho ifakwa lokukhokha komunye oyedwa. Lokhu kukhetha ezivamile. Ukuqinisekiswa kuhanjiswa VAT ukusebenza ngo imibhalo eminingi. Lezi zihlanganisa ama-invoyisi, izenzo yokuqinisekisa / ukwamukelwa nokunye. Uma imikhiqizo okungenisiwe eRussia e amasiko umbuso, ubufakazi unganikezwa kuphela uma i-VAT ikhokhwe lapho wezimpahla ezihambayo. Kulokhu, yokuthi kwezimali ezibanjwayo kunciphise inani lentela akunandaba. Lokhu kusebenza for amasiko izindlela yesikhashana yokuvuma asetshenziswe ezindlini, ukucutshungulwa ngaphandle esishintshashintshayo control.

-invoyisi

Ukuba khona kwawo luyimfuneko nokudoswa ngaphansi Art. 172 we Tax Code, uma umthetho alinikezi ngenye indlela. Ngokwesibonelo, angadingi invoyisi ngenkathi ugcina intela ejenti. Kufanele kuqashelwe ukuthi ngokuhambisana incwadi ye-Federal Tax Service 21.10.2013, ikhiphe ukudluliswa idokhumenti jikelele. ezakheke ingasetshenziswa zokubhalisa izinhlangano kwezomnotho imisebenzi ezivamile zokuphila kwezomnotho. Lezi zihlanganisa, phakathi kokunye, zihlanganisa ukulethwa futhi ukwamukela amasevisi. Ukusetshenziswa DFC Kunconywa, kodwa akudingekile. Ukwehluleka usebenzise leli fomu kungase kungabi njalo zokwenqabela leso intela ezimali ukuthengiselana ngenhloso intela.

Ukuqala kokusetshenziswa imisebenzi ethile

Ukuze ukugcwaliseka ilungelo ngaphansi Art. 172 we Tax Code, inkampani kumele afeze imisebenzi:

  1. Ukukhiqizwa noma ukuhlinzekwa kwemisebenzi noma ukusebenza lomsebenzi, ukuqaliswa lapho isihloko unomsebenzi ukusebenzisa imali ebanjwayo VAT. Lokhu, ikakhulukazi, wenziwa njengoba ukuthengiselana oludlulele, futhi yenzelwe imali.
  2. Dlulisa endaweni kwezimpahla isiRashiya, usebenza, ukuhlinzekwa kwezinsizakalo izidingo zabo, izindleko akuzona ezikhokhiswayo ekubaleni intela engenayo, kuhlanganise ngokusebenzisa ukwehla lemali.
  3. Resale imikhiqizo uthenge kuncike intela.

Isibopho sokuqala ukuqashelwa,

imikhiqizo Kutholiwe namasevisi, umsebenzi kufanele lifakwa kubhaliswa kwemibhalo eyinhloko. Ngokusho Art. NC 172, ngaleyo ndlela ukudoswa lokho kwenziwa kusukela amanani VAT akhiqizwa noma empeleni kukhokhelwe izimpahla yokungenisa ensimini ka-Russian, ngemva ukuthumela nge izibambiso ezifanele. Ngesikhathi esifanayo ukunciphisa intela, embukisweni abadayisa inhlangano kwezomnotho ku yokufuna yesistimu yokusebenza, okokusebenza ukufakwa, kuhlanganise, kanye izimpahla angaphatheki zixoshiwe lapho izinto emngceleni, kwenziwe ngokugcwele ezihambayo emva kokuba wamukele ku-akhawunti. Ilungelo lokusebenzisa nokudoswa kwenzeka kuhambisana konke okungenhla izimfuneko ezine.

emisha

Art. 172 u kwahambisana n. 1.1. Wahlangana force on 01.01.2015 Ngokuhambisana isimo esisha langena, intela izimali ezibanjwayo ezibalulwe esigabeni sesibili of Art. 171, angafakwa ezindikimbeni ukulawula ngaphambi kweminyaka emithathu ngemuva kokuhlinzwa, imikhiqizo, izinsizakalo, amalungelo endawo zitholwa lokukhokha komunye oyedwa eRussia noma amazwe zibe nendawo yalo noma ezindaweni engaphansi koMbuso Wakwa, bayobhaliswa. Qaphela ukuthi kungenzeka eyengeziwe, owethulwa ngu umthetho. Ikakhulukazi, uma umthengi wathola i-invoyisi kusuka umdayisi emva kokuphela kwesikhathi intela lapho izinto ziye osonhlamvukazi, kodwa ngaphambi umnqamulajuqu simemezelo ecacisiwe ngaphansi Art. 174, lomthengi uzakuba nelungelo sidonsa lemali yentela kusukela isikhathi lapho imikhiqizo, izinsizakalo, amalungelo impahla noma imisebenzi yayenziwa kunakwe.

isiphetho

Kaningi, ama-ejenti kwezomnotho banelungelo lokuthola imali yentela. Nokho, ukuze kuvinjelwe izinkinga ezingase ziphakame phakathi ukusetshenziswa kwalesi sitatimende, kubalulekile ukutadisha imithetho ngokucophelela. Kufanele ikhumbule innovations sacala kusebenta ngo-2015 izinhlangano kwezomnotho, phakathi kwezinye izinto, kubalulekile ukuba nemigomo nemibandela, iziqondiso embukisweni. Lokhu kusebenza ukucutshungulwa imibhalo eyinhloko, kanye nokuhlinzekwa nemibhalo eyesekayo. Kubalulekile futhi ukuba bagcine imigomo amanani athi ebanjwayo. kufanele Zonke lezi imininingwane kumele kubhekwe ezimali kokubili nabathengisi futhi abathengi. Incazelo eyinhloko isicelo imithetho ezinikezwe izinhlamvu Federal Tax Service.

Similar articles

 

 

 

 

Trending Now

 

 

 

 

Newest

Copyright © 2018 zu.unansea.com. Theme powered by WordPress.