Kuyini i-VAT? Indlela ninciphise lemali VAT?

Value Added Tax, noma i-VAT, labonakala okokuqala isetshenziswa e-France. Economist French owaziwa M. Lore wasebenzisa inkulumo ethi ngo-1954. Ngemva kweminyaka emine, lolu hlobo intela isibe ayimpoqo zonke izakhamuzi zaleli zwe. Ngaphezu kwalokho, waqala kancane kancane singene emnothweni nakwamanye amazwe aseYurophu. On endaweni Russian Federation VAT kwavela phakathi okuthiwa emakethe umnotho kwetinhlavu 1992.

Kuyini i-VAT?

VAT ingxenye imali yengezwe ngumthengisi kwezimpahla noma amasevisi izindleko ukudala umkhiqizo noma ukuthenga (lokhu kusebenza futhi amasevisi anikezwa). I-VAT kwinani ayenzi amaholo abo abasebenzi. Ngaphezu kwalokho, lokhu akwenzi imali eyakhokhelwa umkhiqizo, ikakhulukazi uma yathengwa ekungalayishweni payers le ntela. Namuhla, abantu abaningi uyazibuza kanjani ninciphise lemali VAT.

Kungani i-VAT kwakwandile ngakho?

Ukuthandwa le ntela akunakubangelwa yezizathu ezilandelayo:

1. Ngenxa value added tax kungaba ukunemba okuphelele ukunquma malini impahla ethile (isevisi) esigabeni ngasinye zokukhiqiza yabo. Kuyinto ngenxa imikhiqizo VAT akukwazi ukukhokhiswa intela kabili.
2. Nge le ntela, ungakwazi ukhokhelwe kwepahla, kodwa kungaphazamisi ukuthekelisa at lokhu. Lokhu kukuvumela ukuba wenze ukuncintisana okunempilo kanye ilungelo ukwakha emakethe yasekhaya.

VAT eRussia

Njengoba sekushiwo, intela ku value intela ungeze uvele kuleli zwe ngo-1992. Kuze kube manje, isilinganiso salo 18%.

izimpahla eziningi kanye nezinsiza awekho ngaphansi lolu hlobo intela. Ngakho susa VAT kusukela value abo akunakwenzeka. Njengomthetho, kuba imikhiqizo kwamanye amazwe. Imikhiqizo izingane is intela ngesilinganiso (10%). Futhi, lezo zinkampani ukuthi asebenza lula intela uhlelo, VAT ingakhokhwa. Eminyakeni yamuva, umbuzo ngokuvamile ophakamayo ngokuphathelene nendlela ukunciphisa inani lenzalo yalolu hlobo intela, noma ukhansele ngokuphelele kwi insimu yezwe lethu. Kodwa ngenkathi ukuthi ungenziwanga isinqumo esisodwa mayelana nalolu daba.

Bala value added tax

Abaningi, Yiqiniso, abanesifiso njengoba kubanjwe kusukela inani VAT. Ukuze lula umsebenzi ngoba abasebenzi ezikhethekile, yasungulwa ekhethekile yokubala inthanethi, ngawo kulula ukwenza lesi senzo. Kodwa uma wazi ifomula sokubalwa, ungakwenza bebodwa. Ikakhulukazi ukuthi ukubala akunzima kakhulu futhi akunakwenzeka.

Ukuze ukugqamisa intela, kubalulekile ukwabelana izindleko zokukhiqiza ku inkulumo enjengokuthi: 1 + (amaphesenti-VAT): 100 Thola isithombe. Uma inani lenzalo ka intela uyalingana 10, kufanele ihlukaniswe nge 1.1. Uma uyalingana 18, kwase kuba 1.18.

Kule yi kufanele ukhupha inani lemali. Uthola inombolo ongemuhle, kodwa intela kumele ibe yangempela. Ngakho-ke, inani nande ngu 1 (ungavele ukususa "-" komba ngalesosikhathi ayisekho ubale lutho). Uma inombolo ocime "penny" ke kufanele waphetha ngendlela enkulu.

Ukushaja intela, ungakwazi noma ukusizakala wokubala ekhethekile inthanethi noma zama ukubala ngokwakho usebenzisa amafomula elula (usebenzisa 18% izinga):

• Inani ezithile x 1.18 = inani kufaka phakathi intela.
• Inani ezithile x 0.18 = inani lentela.

Uma ufuna njengoba kubanjwe kusukela inani VAT, khona-ke phezu fomula elandelayo kuyofika. Une ethile imali (ake ichaze yayo incwadi Latin N). Lapho inani lenzalo ka intela, okuyinto ilingana 18, sithola lesi sithombe esilandelayo:

• VAT = N x 18: 100.

Okusho ukuthi, uma une-ruble angu-10 000, i-VAT leli nani ruble 1,800 (10 000 x 18: 1000). Khona-ke wena nje kudingeka ukhupha ukuthi inombolo kusuka lemali yasekuqaleni.

Ungabona ukuthi umbuzo indlela ninciphise lemali VAT, akuyona nzima njengoba kungase kubonakale efika kuqala. Uma wazi ifomula ekhethekile, bese zonke ingabalwa ngempela kalula.