VAT kwentuthuko wathola: izibonelo Wiring

Lapho ebala imali ukulethwa umdayisi esizayo ubophekile ukukhipha i-invoyisi. Umthengi kungaba susa intela ngaphandle kokulinda Ukuqaphela. Lesi sichibiyelo ngokuvumelana Nekhodi yadalwa ngenhloso sezingeni elifanayo nasekunciphiseni umthwalo wentela. Kanjani nokuvulwa VAT kwentuthuko etholwe umkhuba?

interrelation

Phezu kokuthola ukukhokhelwa kusengaphambili ku inani eligcwele noma olungaphelele esikhatsini lesitako isihloko yomsebenzi wezomnotho ubophekile ukuba akhokhise i-VAT kanye nge-invoyisi. Leli nani ke intela ezikhokhiswayo ngesisekelo le mpahla efanele. Okulandelayo ezocatshangelwa ngokuningiliziwe, indlela yokukhokha VAT kwentuthuko etholakele ikhasimende.

Igama elithi ka invoyisi kukhawulwe izinsuku ezinhlanu. Okuhlukile lapho le mpahla lwenziwe singakapheli isikhathi esibalulwe. Kodwa kuthiwani umthengi ngubani idlulisela izimali ekupheleni kwesikhathi samanje, uma umdayisi akaphinde asibalele imvoyisi? Ngokwe incazelo kwesihlalo sokwahlulela arbitral, "ngaphambi ukudiliva" kungenziwa waqaphela njengoba ukukhokhelwa wathola esikhathini esifanayo lapho kwakukhona ukuthengiswa kwempahla. Ngaphezu kwalokho, kube okumisiwe (invoyisi), ngokuvumelana Art. 120 Tax Code, inkampani kungaba privechaya nesibopho:

• 5 th RUB, uma ufa lwalungakapheli isikhathi ..;
• ayizinkulungwane 15. Hlikihla. - ezinkathini eziningana;
• 10% lemali (okungenani eziyinkulungwane 15. Deda.), Uma isizinda sentela understated.

Endabeni supply eside (uwoyela, igesi, kanye nokunye. D.)-invoyisi kungaba okungenani kanye ngenyanga. Lowo Mbhalo wangonyaka we kumele akhishwe ngazo ngesikhathi esifanayo, okuyinto eye yaba kusengaphambili.

sokukhokha

Lowo Mbhalo wangonyaka we kumele aqukethe:

• igama, ikheli, i-TIN amaqembu ukuba ukuthengiselana;
• inombolo nosuku;
• Ngaphakathi the gama of izimpahla;
• kusengaphambili;
• isilinganiso sentela;
• Inani i-VAT.

Endabeni Ukukhokha kusengaphambili intela invoyisi rate njengendlela iphesenti base kumelwe ecacisiwe. Ngokusho kwale datha ke okwenzeka nge Ukucabangela VAT kwentuthuko wathola. Njengoba igama, khona-ke invoyisi, ungacacisa igama amaqembu umkhiqizo ngaphandle emagama enemininingwane.

ukubhalisa

1. Advance inkokhelo eyenziwe ngaphansi inkontileka, umthengi efuna acabangele VAT kwentuthuko wathola.

Kulokhu, udinga ukuqapha isimo zokuhlala, abeka kucace ubulungu inkokhelo ethile ekuthunyelweni. Kufanele ucele ikhasimende ukuze ucacise Ukukhokha kusengaphambili ku amazwana irisidi. isilawuli okunjalo liyadingeka, kusukela:

• I-invoyisi ekhiqizwa ngokuzimela 1c iklayenti, ekhishwe futhi inyatheliswe 2 amakhophi.
• Inani kusengaphambili kubalwa ngesisekelo idatha idokhumenti "Ukubuyisela imali izikweletu." Uma ukhetha indlela yokukhokha "Okuzenzakalelayo", umehluko ngeke ukubala esekelwe izinsalela 62,01. Ngemva kokuvala zonke ibhalansi isikweleti lihlehlisiwe 62,02. Leli nani azoboniswa invoyisi. Ngakho-ke, ngaphambi kokungena idokhumenti udinga niqiniseke ukuhlobana imininingwane enikeziwe in database.

2. Lo mthethosivivinywa wakhishwa kuphela ikhophi eyodwa.

Yakha idokhumenti "Ukubhaliswa obufana Ukukhokha kusengaphambili", okuzokwenza akhiqize ngokuzenzakalela zonke ezilinganisweni engamboziwe kusengaphambili. Kule ndlela ilinganiselwe. kudingeka uqinisekise ngaphambi kokungena ngemvume idokhumenti:

• ukulandelana izibalo ezifanele;
• Ayikho impinda counterparties futhi izivumelwano;
• ezilinganisweni Iyatholakala ekuboniswa akhawunti 62,01;
• ibhalansi kwentuthuko - at 62,02;
• ezilinganisweni akukho avaliwe ku -akhawunti 62,02 ;
• endabeni izinguquko mutual kudingeka kabusha idokhumenti.

VAT Charge

I-algorithm yenqubo ayikashintshi. Kumila kunqunywa noma ngosuku mpahla noma ngesikhathi sokukhokha. Umdayisi kufanele akhokhe intela izimali, kanti umthengi - VAT kwentuthuko wathola.

Isibonelo. Ngezithukuthuku Ltd. 15,05 wathola kusengaphambili nokukhokhwa ayizinkulungwane 118. Hlikihla. (Tax - 18%). Inhlangano eyenziwa sisahlela 25,05 e inani ayizinkulungwane 85. Hlikihla. Ngo ezimali, ukusebenza kwe-ibhizinisi Buda kubonakala ngendlela elandelayo:

15,05:

• DT 51 KT 62 - the kusengaphambili (ama-ruble ayizigidi 118);
• DT 76 KT 68 - 18 ayizinkulungwane ruble - VAT kwentuthuko wathola. Wiring kwakhiwa ngesisekelo uMthethosivivinywa 15,05.

Uma phakathi izindlela zokukhokha kanye nokwethulwa kwe-VAT kuthatha isikhathi eside, ukusebenza kungenziwa wakhipha ukuthunyelwa:

DT 19 KT TC (Technical ngezindleko akhawunti izinkokhelo izinkontileka) - ama-ruble ayizigidi 18.

DT 68 KT 19 (isethulo VAT ebanjwayo) - ama-ruble ayizigidi 18.

Ngo nokubika umhlinzeki izikweletu kubonakala inani eligcwele. izibalo VAT akhawunti yokukhokha intela.

25,05:

• DT 90 KT 41 - izindleko izimpahla ithengiswe (85,000);
• DT 62 KT 90 - imali etholakale ngokudayiswa (118,000);
• DT 90 KT 68 - ngekucikelela zentela ejwayelekile akhawunti (18,000);
• DT 68 KT 76 - kokubanjwa kwanoma VAT kwentuthuko wathola (18,000);
• DT 62 "Prepayments" CT 62 "kwaBantu abathengi" - prepayments (118,000).

Nansi indlela ukubala VAT ku kwentuthuko wathola.

Kubandakanya izintela, umthengi

Iklayenti, sibhale Ukukhokha kusengaphambili ku-akhawunti izimpahla kuyakuyiswa emalini nenani lentela icala nomthengisi ngesisekelo madokumende alandelayo:

• akhawunti;
• platezhek eqinisekisa ukudluliswa kweemali;
• sivumelwano.

Ake sihlole kubo ngokuningiliziwe. Ministry of Finance akuyona indlela eyisipesheli ukwakheka esetshenzisiwe kuqhathaniswa oyi-lokukhokha. Ngakho-ke kungenzeka ukusebenzisa isampula idokhumenti ejwayelekile. Uma inkontileka yisimo zokudlulisela imali ngaphandle ecacisa inani eliqondile, nokudoswa kungaphansi intela kubalwa ngesisekelo izibalo ezishiwo invoyisi esikhishwe nabathengisi. Uma iphuzu kuyinto non-akukho, ke ngeke sigqibe intela.

Imali ebanjwayo VAT ku kwentuthuko wathola

I Tax Code inikeza ilungelo abakhokhi bentela ukuze isinxephezelo ngenxa imali ekhokhiwe. Uma inkampani ulisebenzisa maqondana nezimali ezibanjwayo kwezimpahla osonhlamvukazi, lemali yentela ngeke ithathwe kancane.

Yokutakula VAT ku kwentuthuko wathola kwenzeka endabeni ukudluliswa kweemali umthengi ngokumelene ukudiliva esizayo. Ukuze bavale isikhala intela kungaba ngenye yalezi nezikhathi:

• lapho inani lentela ku yokufuna ezikhokhiswayo;
• uma izimo ziye zashintsha, kwaba khona kwesulwa inkontileka noma ukubuyisela imali nenani kusengaphambili.

VAT izinkokhelo kusengaphambili wathola bayobuyiselwa ngezinga elingakanani ukuthi wayeke utholiwe. Lapha kuyazuzisa unaka leli phuzu. Ukubuya etholwe VAT kusengaphambili, okwadlulela at 100% ukukhokhelwa kusengaphambili for ukulethwa lwenteke ngamaqoqo ahlukene, lapho livela khona isamba elihambisana inani lentela kwe-akhawunti. I-invoyisi ngokwabo esikhokhelwa yomugqa akufanele ukwaba.

Ngokwesibonelo

Thatha nemibandela inkinga odlule. 15,05 umthengi ezibhalwe ku-akhawunti ye-umdayisi kusengaphambili inani ruble ayizigidi 118. 25,05 umdayisi ezithunyelwa izimpahla maqondana nezimali etholwe inani ayizinkulungwane 100. Hlikihla. Inqubo ukwakha VAT kwentuthuko wathola wiring ekuphumeni ethulwa ngemuva kwalokhu.

15,05:

• PTP 60 QD 51 - kusengaphambili ukufakwa kuhlu (118,000);
• DT 68 KT 76 - kukhombisa inani lentela (18,000).

25,05:

• DT 41 (19) 60 QD - abadonsi nto (100 000) futhi ibonisa nenani lentela (18,000);
• DT 68 KT 19 - wamukele i-VAT ebanjwayo (18,000);
• DT 76 KT 68 - abuyiselwe intela (18 000);
• DT 60 "Izinkokhelo kubaphakeli" CT 60 "Prepayments" - 118 000 - misa ngokumelene kusengaphambili.

Kubalulekile ukubala inani izintela ezikhokhwa isabelomali. VAT isimemezelo ekhiqizwa esekelwe lezi idatha. Intuthuko wathola, wathumela futhi icala kubo nenani lentela encike ngqo kwi ukunemba ukubala ama-akhawunti atholakalayo (DZ) kanye nama-akhawunti (CP) izikweletu.

Incazelo mayelana nodaba

Ama-akhawunti atholakalayo ukuze imali ekhokhiwe ukuthengwa kwezimpahla ibhekelelwa balance sheet e nenani kwezimali empeleni adlulisiwe. Ngaphambi bakwazi sidonsa lezi zibalo zivela njengoba izimpahla zamanje. isikweletu okunjalo kubonisa inkampani ilungelo lokuthola izinto eshiwo ku ezifanele eliningi, izinga kanye nezinto ezidingekayo. Buyela izimali kuphela uma kwenzeka ekunqanyulweni yesivumelwano ngaphambi kwesikhathi, ukungakwazi umphakeli ukugcwalisa izibopho kanye nezinye izimo ezifanayo. Kodwa isimo okubi kakhulu, ibhizinisi bengathola hhayi kuphela imali ekhokhiwe ngaphambili, kodwa futhi isinxephezelo. Ngakho-ke, kokuhlaziywa BU DMZ akufanele zibonise inani izindleko, kanye nezindleko imishini uthenge uma uthumela. Lesi sibalo oluhambisana ukubaluleka VAT esikhokhelwa ku kwentuthuko wathola.

imisebenzi

Cabangela izibonelo ezimbalwa ukubala amanani yentela.

1. supply kwezimpahla ngoba isamba 118 000, kufaka ne-VAT.

• DT 08 (19) 60 QD - izinto etholakala (100,000) futhi ibhekwa umphakeli (18,000);
• DT TS (ngezindleko lobuchwepheshe Settlement counterparty) CT 68 - VAT walulama (18,000);
• DT 68 KT 19 - zamisa intela ebanjwayo (18,000).

2. Veta Intuthuko ikhokhwe ngaphandle kokuthatha ilungelo sidonsa VAT.

On the ingxenye umthengi:

• DT CT 60 51 - kusengaphambili ikhokhwe (118,000);
• DT 19 KT TC - ayiswe VAT (18 000).

Ngu umdayisi:

• DT 08 (19) 60 QD - imishini lelungiselelwe (100,000) futhi wathola ngumthengisi (18 000);
• DT CT TC 19 - walulama inani lemali (18 000);
• DT 68 KT 19 - eyamukelwayo intela ebanjwayo (18,000).

Enye ukucubungula imisebenzi.

Umdayisi:

• DT 51 KT 62 - Ukukhokha kusengaphambili wathola - 118 000;
• DT CT TC 68 - intela icala - 18 000.

Umthengi:

• DT 62 KT 90 - yokuthengisa imikhiqizo (uma lisetshenziswa njengedivaysi akhawunti lobuchwepheshe 62, kwakhiwa rekhodi e lemali eziyizinkulungwane eziyikhulu) - 118.000.
• DT 90 KT 68 - ibonisa nenani lentela ku izimpahla ithengiswe (ukuthunyelwa ayidaliwe uma zibalo 62) - 18,000;
• DT 68 KT TC - abuyiselwe inani lentela (ukuthunyelwa ayidaliwe uma zibalo 62) - 18 000.

intercalculation

Izinsimbi zomculo kungenziwa esibekiwe njengoba isamba intela, futhi ngaphandle kwalo. Kungcono abonisa kokubili izibalo. Isikweletu langempela is a non-yemali, okungukuthi, akubandakanyi izintela. Kodwa offset kusengaphambili noma khona izibalo eziyinkimbinkimbi kuzinombolo izinkontileka VAT ingasetshenziswa ukubala izikweletu Imininingwane.

okuhlukile

Umthetho uhlinzekela izimo lapho accrual kanye nokukhokhwa VAT ku kwentuthuko wathola azitholakali:

• yezimpahla okuye lwenteke ngaphandle Russia;
• umsebenzi, intela ngesilinganiso 0%;
• amasevisi okuyiwona intela icala nhlobo;
• uma inkampani engakhokhi VAT;
• uma isikhathi lomjikelezo ukukhiqiza izinyanga ezingaphezu kweziyisithupha (ukuze uthole uhlu oluphelele kwezimpahla evunywe Isinqumo № 468).

Ukuze ukushaja phezu kusengaphambili umsebenzi nge umjikelezo eside ukukhiqizwa intela, kubalulekile ukuhambisa kanye nokumenyezelwa intela ikhophi yesivumelwano nomthengi, izici ubufakazi inqubo.

Inkampani ingakwazi ilungelo, uma accountant kuyinto ezimali ahlukene kwemisebenzi umjikelezo eside ukukhiqizwa, imali ye-VAT izinto ukuthi abantu abahilelekile kule nqubo. Lezi zimfuneko setha RF Tax Code.

Uma lezi zimo hhayi wahlangana, ne intela kusengaphambili ibalwa njalo ngosuku ngaphezu ovamile isisekelo. Ukuhlehliswa sokuthola ulwazi samukeliwe. Uma umdayisi likhokhelwa VAT ingxenye yesine olulodwa, futhi imibhalo on the yokukhululwa enikeziwe in the nezinye, ngeke ukunciphisa base intela ngokushintsha noma yokondla amaphuphu "utochnenku". I-oda beqhuba ezimali eziyinkimbinkimbi ongabhalisiwe ngokomthetho. Ngakho-ke, it is kulawulwa izinqubomgomo yangaphakathi kwenhlangano.

Ububi leliqhinga simiswe ngalendlela lelandzelako: inani VAT ethengwayo ekukhiqizeni yesikhathi eside, inhlangano kungaba acabangele kuphela ngosuku ukuthengiswa kwemikhiqizo. Uma inkampani uthole i kusengaphambili ngaphandle kokukhokha intela, thina ufune i-VAT kusukela isabelomali angake zasebenza kuze kufike imikhiqizo kungukuthi ithengiswe. Ngakho-ke, ngaphambi kokuba ujabulele izinzuzo, kubalulekile ukuhlola umnotho ukusebenza.

isiphetho

Phezu kokuthola ukukhokhelwa kusengaphambili for ukulethwa esizayo umthengi ubophekile ukuba invoyisa bese sikhokhisa VAT. Ngokusho imiphumela izimpahla lezi amanani kufanele emalini. Ukubala efanele tibalo kuncike ukuhlolwa efanele Receivables kanye okumele zikhokhelwe. Umthetho eyinhloko ukuthi ibhalansi inani kukhokhelwe izimpahla liboniswe ngokuhlukile intela. Ngaphezu kwalokho, imali ebanjwayo VAT ku kwentuthuko wathola iyona ilungelo lomthengi, hhayi isibopho. Amanani kubalwa ngesisekelo akhawunti. Futhi uma umdayisi eletha invoyisi ngasekupheleni, yena bazohlawuliswa in inani ruble 5 kuya ayizinkulungwane 15. Lokhu itholakala Code Tax we Russian Federation.