VAT payers yizo izinhlangano? Ngazi kanjani ngubani yomkhokhi VAT?

Ngasekuqaleni kwawo-90-yalolucwaningo. ekhulwini elidlule leminyaka e laseRussia laqala kwekuhlela kabusha emakethe ngamakhasimende. Uguquko zabhekana yonke imikhakha yomsebenzi ezomnotho zomphakathi. ukunakekelwa okukhethekile sakhokhwa ubudlelwane intela. Njengoba omunye iminikelo ayimpoqo yokuqala bafakwa umkhuba, wakhonza VAT.

Inani

Ukwethulwa kwe-VAT ngosuku loku 1 Januwari 1992 wasiza ukuqinisekisa indlela elilingana iqhaza ekwabiweni kwezimali kuzo zonke izinhlangano ibhizinisi kungakhathaliseki mafomu lwenhlangano zomthetho kanye nezinhlobo ubunikazi. Lokhu kwakubangelwa isinqumo imisebenzi esemqoka efana:

1. Orientation nokuvumelanisa European intela izinhlelo.
2. Ukuqinisekisa umthombo njalo imali engenayo isabelomali.
3. Systematization kwemali engenayo.

imisebenzi

Kuze kube yimanje, i-VAT kubhekwa njengento omunye izintela ukhiye sikahulumeni. Isisekelo iqoqo yayo ifika le value added. Kumiswa It is kuzo zonke izigaba ukukhiqizwa nokusakazwa kwezimpahla / imisebenzi / amasevisi. VAT ngokwesiko kungokwalabo esigabeni of jikelele izintela engesobala. Ngesimo Izithako ethize, basuke icala by ukufakwa kwabo izindleko emphahleni. Ngakho, ukunqunywa ingxenye idluliselwe umsebenzisi sekupheleni. VAT, siyakhuluma njengoba intela enkulu kunazo engaqondile wenziwa 2 imisebenzi aphelele:

1. Regulatory.
2. Fiscal.

Kugcine (kubhekwe eziyisisekelo) ngeyokuqoqa ngenzuzo abalulekile ngeminikelo entweni isabelomali imali. Lokhu kufezwa ngokusebenzisa lula nokugcinwa kanye isizinda ukuzinza. Ukuphatha umsebenzi, esikhundleni salokho, lubonakaliswa inkanuko ukonga ukukhiqizwa futhi baqaphe ukulawula izinga kanye isikhathi umkhiqizo ukukhuthazwa.

Indlela ukunquma ukuthi inhlangano VAT?

Izikhonzi intela ukukhonza wonke amabhizinisi, kungakhathalekile:

• uhlobo imisebenzi yabo;
• ukubandakanya;
• uhlobo ubunikazi;
• uhlobo lwenhlangano zomthetho;
• isibalo sabasebenzi nokunye.

VAT payers kukhona izinhlangano ezingokomthetho ukuthi afeze ukukhiqizwa kanye neminye imisebenzi kwezomnotho, futhi lapho, ngaphansi komthetho, isibopho okuhambisanayo ukukhokha. Uhlelo intela kusebenza izinkampani kwakhiwa ngokuhambisana nemithetho yamazwe angaphandle, uma sisebenza insimu ka WaseRussia. SP futhi akhokhe VAT uma umsebenzi wabo ihlobene ukuqaliswa imisebenzi, izimpahla kanye namasevisi angaphansi nenani lentela wanezela. Ukuze kwezihloko zihlanganisa amabhizinisi kanye ukutshalwa kwezimali angaphandle wahlanganyela ekukhiqizeni noma eminye imisebenzi commercial e-Russia. sokubhalisela i-VAT wale mithandazo eyenziwa indawo ohambweni okunaphakade WaseRussia.

imithetho namasiko

VAT payers yizakhamuzi ngubani ukungenisa izimpahla endaweni ka-Russia. Ikakhulu, i-isibopho ukusebenzisa amacala iba declarant noma omunye umuntu, kunqunywa ngokuhambisana Ikhodi Customs. iqoqo yentela eyenziwe noma ngesikhathi, noma ngaphambi ukwamukelwa kusukela ngelanga lesimemezelo. Endabeni ukudluliswa khulula kwezimpahla, nezinsiza, imisebenzi, umphakeli kuyinto yomkhokhi VAT.

PBYUL

Kusuka ku-1 Januwari 2001 usomabhizinisi ngamunye kuyinto yomkhokhi VAT. Nokho, izimo ezithile amiselwe yalemitimba. Ukubalwa intela izinkampani ezihlinzeka amasevisi zokuthutha, wenziwa ngokuvumelana nohlobo imisebenzi yayo. Rail ukunyakaza kukhona VAT payers Isilawuli w / d, izinhlangano ukukhiqiza. Ngesikhathi esifanayo, Umbuso indawo-neyokweseka ukuthi kungukuthi ezihlobene ukuthutha imisebenzi, woza izinhlangano njengentfo lehlukile, umthwalo wentela. Uma umoya ezokuthutha ehilelekile, isibopho ukwenza iminikelo ngowamagunya izindiza, ibhizinisi zezindiza, izikhumulo zezindiza, base zezindiza-technical nokunye. Ngokuphathelene ngemgwaco, le payers VAT kukhona izinhlangano motor ezokuthutha kanye namabhizinisi ezimbonini.

ngaphezu kwalokho

Izimbobo, izinkampani zemikhumbi, eziphuthumayo wokutakula amayunithi, umcengezi ukuphathwa kanye nezinye izinhlangano of emfuleni nasolwandle ezokuthutha angaphansi VAT ukuqaliswa amasevisi abo eziphathelene zokuthutha by imizila yamanzi. Uma ukunikezela, wholesale, izindlela ezingezona zokuthenga amabhizinisi ukwenza yokuthengisa ngokusebenzisa abaxhumanisi, duty ku yokudluliswa value added wentela njengoba abameli noma noKhomishana, kanye othishanhloko noma othishanhloko.

esibalulekile

Ngokuhambisana n. 1 tbsp. 143 Tax Code, izikhonzi intela yilezi:

1. Inhlangano.
2. Abantu abangofakazi ukungenisa izimpahla ku amasiko Insimu Russian Federation.
3. osomabhizinisi ngamunye.

Encwadini ayibhalela i-Ministry of Finance № 03-07-11 / 66 inikeza kubonisa ukuthi isikhungo ezizimele ubophekile ukubeka invoyisi for izakhiwo eziqashisayo ukufaka intela ungeze st-Th. Lokhu kusho ukuthi lokukhokha komunye oyedwa VAT inhlangano engenzi-nzuzo. Ikakhulukazi isimangalo. 2 neye-3 womnyaka NK sihloko lezi izinhlangano ezingekho ohlwini labo okungenzeka uyoyekwa.

okuhlukile

Esikhathini umthetho kukhona uhlu, okubandakanya abantu ngokomzimba nezinhlangano ezingekho kuncike VAT. Lezi zihlanganisa izinkampani ezinjalo, ogama semali owedlule izinyanga ezintathu ikhalenda, omasha chungechunge, ukugcwaliseka imisebenzi, izimpahla kanye namalungelo impahla ngaphandle kucatshangelwa intela ingeqi ruble 2 million. Kumele kukhunjulwe ukuthi lesi yokukhululwa asisebenzi izinhlangano ezihilelekile ukudayiswa kwezimpahla excisable isikhathi esibekiwe ngenhla. Leli lungiselelo futhi asisebenzi ngabantu ababhekana ukungenisa izimpahla ku amasiko endaweni WaseRussia.

Imibhalo ukuze uyeke

Izifundo ngubani isicelo sokuvunyelwa isibopho ukwenza iminikelo, kufanele ahlinzeke imibhalo efanele futhi kufanele kubhalelwe kwaziswe ehhovisi lentela endaweni sokubhalisa. Izibambiso iphakethe lihlanganisa izingcaphuno:

1. Izincwadi akhawunti izindleko / engenayo futhi izenzo zebhizinisi (i PBYUL).
2. Balance Sheet (izinhlangano ezingokomthetho).
3. kwebhuku.

Ngaphezu kwalokho, kufanele ulethe ikhophi umagazini esikhishwe futhi wathola ama-invoyisi.

Imibandela

Sokuvunyelwa kwesibopho abakhokhi bentela i service livunyelwe 12 izinyanga ikhalenda, uya njalo. Emva kwalesi sikhathi, kungakapheli usuku 20th lwenyanga elandelayo kwezihloko, ukukhokha VAT, ukuthi unikeze igunya lokulawula isitatimende esibhaliwe. Imibhalo Attached efakazela ukuthi kulo lonke ekuphileni kwabo ekukhokheni umthwalo wentela inani inzuzo etholakale ngokudayiswa amasevisi, izimpahla, amalungelo impahla noma imisebenzi ngaphandle komsebenzi ingeqi, njalo ezinyangeni 3 zilandelana ekusukeni ruble abangaphezu kwezigidi ezimbili. Ezinsukwini eziyishumi, hambisa ulwazi uhlolwa iziphathimandla zentela.

umthwalo

Ukucwaningwa ukulawula sevisi ukuqinisekisa noma cha uqinisekise ubuqiniso yokukhululeka isibopho esiphathelene ne-lokukhokha komunye oyedwa. Ngaphezu kwalokho, isiphathimandla esigunyaziwe zandise isikhathi akukho zimali noma nginqabe isicelo kule. Uma kwenzeka embule lonke iqiniso engeqile emalini ngaphezulu imali kwesikhathi oluphathelene nokukhululwa kwabo ekukhokheni, isihloko ilahlekelwa ilungelo ukuzuza. Ngakho, abantu zemvelo noma inkampani i-VAT ngosuku lokuqala lwenyanga lapho ukwephulwa isethwe kuze ekunqanyulweni kwe kungekho nemali ebanjwayo. uzobe Ngesikhathi esifanayo ngendaba icala lemali inhlawulo yentela izinhlawulo.

lokubhalisa

Ngazi kanjani ukuthi i-lokukhokha komunye oyedwa VAT noma isihloko? Ukuze iyala ulwazi, irejista okhethekile isimo kwamiswa. Liqukethe ulwazi mayelana bonke abantu abenza burdened nga ngalindelekile intela ngaphansi ukucatshangelwa. Ukuthi noma ngabe uhlelo lokukhokha komunye oyedwa VAT noma elinye ibhizinisi, kanjalo-ke sekulula kakhulu. Kumele kuqashelwe ukuthi kusukela kwamukelwa Code Tax laqanjwa wokuBhaliswa eziningi. Lokhu kwenza ukuthi kube nesidingo ukuze uhlele yonke imininingwane ezingenayo izidumbu asimeme. Ukugcina ke futhi akhiwa yolwazi ehlukene. Nokho, okubaluleke kunakho konke imithombo izenzo ncamashi irejista isimo. Iqukethe lonke ulwazi olufanele mayelana ngezihloko isibopho bakhokhe intela:

• Idatha yokubhalisa.
• Ulwazi kwetinhlavu kanye kabusha.
• Ulwazi mayelana wake ukulungisa ebhukwini.
• Imibhalo, ayeba ama olunikezwa ibhizinisi ibhizinisi izidumbu efanele.

isizinda imisebenzi

Njengoba kushiwo ngenhla, ukwakheka base kwakubangelwa isidingo wokuhlela ulwazi. Idatha kusuka ebhukwini kungase kudingeke etimeni letehlukene. Ngokwesibonelo, ukwazi ukuthi isihloko kuyinto yomkhokhi VAT. Kodwa njengoba umthetho, inkampani asivelanga umbuzo onjalo. Ebhukwini ngokuvamile ukubhekana abasebenzi isevisi intela ngokuhamba ukuhlolwa. Futhi, ulwazi kusuka egciniwe esetshenziswa ukuqaliswa ezimali kwamabhuku. Futhi, uma kunesidingo, kusukela database ngesicelo ejensi ogunyaziwe zidluliselwa:

• Ulwazi mayelana ukuba khona noma ukungabi khona ulwazi oluthile.
• Imibhalo, okuyinto athunyelwa phakathi yokubhalisa manje.
• osenyameni abahlukahlukene.

Inqubo ukufakwa isihloko encwadini okubhalwa

Kulokhu osekushiwo kusobala ukuthi payers VAT cishe wonke amabhizinisi wahlanganyela emsebenzini wokukhiqiza izwe noma ukudayiswa kwemikhiqizo imali. Ngezinye uphrothokholi ekhethekile sivunyiwe ngu ezingeni zomthetho, owawuthi kukhona ukufakwa isihloko encwadini okubhalwa. nokuhambisana Kuphoqelekile. Ngokuphathelene nezikhonzi ukubhaliswa kwenziwa iziphathimandla zentela Federal. Ukuze ukubhaliswa kumelwe alethe amaphepha adingekayo. Amaphepha kufanele uzilungiselele ngokuhambisana nezidingo zomthetho. Ukubhalisa kwirejista uyakuba necala kuphela labo izinkampani babhekwa njengabantu VAT payers ukuba.

Izici nezinqubo

Ukungeza kwirejista ngekulandzelana elandelayo:

1. Ihhovisi indawo ye-Federal Tax Service ukuthi uthumele isicelo. Wenziwe ngokuvumelana ifomu ukwamukele imithetho kahulumeni.
2. Isicelo kumele badingeke iphakethe kwamatayitela lapho lonke ulwazi oludingekayo on the subject likhona.
3. Zonke imibhalo kufanele ithunyelwe / ifakwa umuntu emzimbeni ogunyaziwe izinsuku kungakapheli 10 ngaphambi nokuqala kwenkathi intela esilandelayo.

Imibhalo ukubhaliswa kwirejista

Isicelo kumele sihambisane:

1. Kokuthola lowo msebenzi isitembu ikhokhwe. Ngaphandle kwayo, imibhalo ayoshaywa indiva umzimba ezikhethekile.
2. Paper, kokuqinisekisa kwetinhlavu inkampani bewela ngaphansi kunoma yiziphi izigaba VAT payers.
3. Idokodo ekhombisa isimo inkampani ezisebenza endaweni Russia (izinhlangano ezingokomthetho, okuyizinto abadabuka kwamanye amazwe).
4. Endabeni ukudluliselwa ongaka kusukela jikelele kuya ekhethekile lula intela umbuso, okwethulwa isicelo sokuqala.

Ngemva kokucabangisisa ngale kwemibhalo okufakiwe kanye ukuqinisekisa ulwazi bethule, abahloli intela ithatha isinqumo omuhle ukufakwa ngale ndaba kuyi-Register State. Kusukela manje kuqhubeke umuntu obhalisiwe uba esemthethweni VAT.