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VAT zokukhokha. Kuphothulwe zokudalula VAT

Value added tax - omunye wemizila ebaluleke kakhulu isabelomali wombuso kanye ngesikhathi esifanayo omunye impikiswano kakhulu ngokuya ukuhlangana bentela izibopho ukwenza kube nesabelomali nokubika. I zomthetho Russian zifuna ukuba izinkampani hhayi kuphela ngesikhathi ukukhokha intela okukhulunywa ngakho, ukuba nohlelo lokusebenzisa imali bese ukunikeza isimemezelo kuwo kule ehhovisi lentela, kodwa futhi ukwenza kanjalo ngokulandela izimfuneko ezithile zobuchwepheshe. Hlobo luni umthetho kuleli cala libanakekele ekhethekile kusukela bentela? Yiziphi imininingwane yokukhokha VAT nokubika kule intela emagunyeni isimo?

Ukwaziswa Okumayelana VAT

VAT noma intela ku value added, kungokwalabo esigabeni ka engesobala. Lokhu kusho ukuthi de jure aholele eqinile, kodwa de empeleni waba - ikhasimende lakhe noma ikhasimende, njengoba imali ngokuvamile kufakwe isakhiwo yenani nokudayisa izimpahla.

Inani intela ohambelana, okumele idluliselwe isabelomali sikahulumeni, kunqunywa njengoba umehluko phakathi Inkomba, okuyinto ibalwa ngesikhathi ukudayiswa kwezimpahla, usebenza noma amasevisi, kanti nesibalo ukuthi seyenziwe we abafanele umkhiqizo umphakeli. VAT ikhokhelwa isabelomali yase-Russian Federation e imigomo eyasungulwa Tax Code. Futhi, umthetho intela main kudinga uthi ukunikeza VAT payers ezindikimbeni ukulawula isimemezelo. Cabanga ukuqaliswa ikakhulukazi lezi izinqubo ngokuningiliziwe.

VAT uyabuya

Umnqamulajuqu ukulethwa ukubuya VAT, izinkambiso athile Tax Code, - 25 enyangeni elandelayo sekubika. Ngokuphathelene VAT ukuze kwenziwe njalo ngekota. Ngakho, uma kusetshenziswa imali yabakhokhi bentela kuyadingeka ukuba alandise ngala 3 Ezinyangeni zokuqala konyaka, umnqamulajuqu ukuhanjiswa Ukumemezelwa VAT phakathi nenkathi efanayo - 25 Apreli.

Indlela kudlule phezu ukubuya VAT, kubhekelwa izinsuku akhawunti?

Ibaluleke kakhulu osomabhizinisi abaningi umbuzo - uma udinga ukuthumela idokhumenti yentela yombuso Izikhungo okukhulunywa ngakho, uma isibalo 25 - okukhiphayo. Umthetho we Russian Federation zihlanganisa izinga lapho VAT uma ubika umnqamulajuqu kombiko ngesimo isimemezelo kuleli cala idluliselwe ngosuku olulandelayo. Okungukuthi, ngokwesibonelo, 2015 zokukhokha zimi ngale ndlela elandelayo: i-VAT senzuzo ngekota 1st kudingeka ube isikhathi sidlule ngaphambi kuka-April izitatimende 27 ngokuba ikota 2nd itholakala kuze July 27, i-eyesithathu - kuze Okthoba 26 ukuze 4- th - 25 Januwari, 2016. Ngo-2016, yena, maqondana simemezelo esiyoba zokukhokha entsha. VAT - iqoqo ukuthi kudinga ukucatshangelwa ngokucophelela umehluko wemisindo nemiqondo yamagama zomthetho ewuphethe. Abakhokhi bentela efiselekayo ukufunda ngaso kusengaphambili. Umthetho engabondli abakubo ukumenyezelwa i-VAT ngonyaka. Imigomo ukulethwa le dokhumenti ngandlela-thile kuhlobene nezinga ngekota yokuqala.

Izinhlawulo ngokwehluleka ukubika VAT

Uma sikwenza kungaxegi ayinikeze State VAT yokubika ezinikezwe ngumthetho, ngokuhambisana nezinhlinzeko Art. 119 we Tax Code kungase bazohlawuliswa. Enye imvume kusebenza inkampani, okuyinto ehluleka ukuhambisana zokukhokha lomthetho i-VAT isimemezelo, - ukumiswa kungenzeka zokukhokhelwa ku-akhawunti wamanje. Lawa nezindinganiso ezibekwe kule para. 3 of Art. 76 Tax Code.

Kungase kuqashelwe ukuthi ukumenyezelwa intela kuncike inikeza, esimweni ibhizinisi ne amagatsha, kuphela ehhovisi eyinhloko inkampani. Okungukuthi, ukwahlukana ahlukene lenkampani zingahle zinganikela lendawo yentela yombuso Izikhungo idokhumenti okuhambisanayo.

Declaration - elektroniki

Nikeza isimemezelo isimo okukhulunywa ngaso, kubalulekile ngesimo electronic. Uma lokukhokha komunye oyedwa kuzoletha idokhumenti ifomu iphepha, Federal Tax Service ibona singanikezwanga. Le nkampani izophathwa njengoba nesigebengu ekusungulweni yomthetho nokubika VAT. Declaration zokukhokha, ngakho - hhayi kuphela umbandela izimfuneko ukusebenza kwalo mthetho ukuze payers intela embuzweni.

Kodwa kanjani udinga ukunikeza Federal Tax Service isimemezelo electronic intela ndaba?

Indlela ukuthumela i-imeyili isimemezelo sentela?

Uma ukuzama ukuletha ku FTS Insimbi umbuzo, ngesimo ifayela njalo eZwini noma Excel format noma ulithumele nge e-mail, i-ejensi cishe ngeke bamamukele. Iqiniso lokuthi lesi simemezelo njengoba umthombo enkulu zokubika intela, kumele isayinwe. Njengoba umthetho amabhizinisi kwale dokhumenti elektroniki, kucatshangwa ukuthi izonikwa usebenzisa isignisha yezinombolo, kanye ne-software ezikhethekile kungenziwa baqashwe lapho uthunyelwa. Thola efanele ingqalasizinda VAT ungaphakathi omunye izikhungo esikhipha amaphemithi.

Indlela ubhalisele isignesha nezimemezelo electronic?

Ukuze ubhalise isignesha sedijithali inhlangano udinga ukunikeza iphasipoti, kanye imibhalo abamelwe kwenhlangano engokomthetho. Uma yogesi kuyalwa ummeleli wenkampani, futhi kungase kudingeke umuntu amandla ommeli kuye kusukela ubuholi enhlanganweni. Kukhona inani elikhulu izinhlangano kokubhalisa EDS for osomabhizinisi. Kufanele ukhethe naleyo accredited, - Iziphathimandla isitifiketi olufanele angakhupha okhiye electronic, okuyinto ngezinga eliphakeme yokuvikela. FTS, ngokulandelana, uyoba ukulungele ukuthatha lesi simemezelo VAT, esisayinwe okhiye ukuthi akhishwa accreditation isitifiketi segunya.

Ubujamo ukubuya VAT

Esinye isici esibalulekile yombiko ukuqashelwa isimo nesibopho esiqinile esenziwe VAT - ukusetshenziswa ifomu efanele kusukela ngelanga lesimemezelo. umthetho Russian kudinga bentela ukusebenzisa idokhumenti evunywe RF Ministry of Finance Order № 104 kusukela kwabaneminyaka engamashumi 15.10.2009. Hlola ukuthi yini i-VAT, zokukhokha ukudalulwa kokuhlomula le ntela, sicabanga kabanzi aspect ezihlobene ne ukugcwaliswa efanele kuleli fomu.

Indlela ugcwalise ukubuya VAT?

Lowo Mbhalo wangonyaka we okukhulunywa ngakho, kufanele kubandakanya izinkomba in ruble, penny ayidingeki. Uma ikhona, kwakheka inqubo kuhlaziywa VAT, izinkomba ezifanele kumele imikiswe lonke ruble. Uma inani lemali - amasenti noma ngaphezulu 50, ngendlela enkulu, uma engaphansi - ke, ngokulandelana, e ezincane.

Ikhasi isihloko isimemezelo, kanye nesigaba 1st idokhumenti kufanele ugcwalise zonke amafemu kubhekwe yabakhokhi bentela. Kubandakanya ababengamkhulekeli usheshise e sekubika evela kokwenziwe ne-VAT. Zokukhokha nokuzibophezela nezinhlangano ezifana kuyafana ukuthi simiselwe izinkampani empeleni uyayikhokha yini intela embuzweni.

Amaforamu Declaration kusukela 2nd kuya 12, kanye ezihlukahlukene izicelo elihambisana accounting imibhalo baye ukugcwaliswa, esikhundleni salokho, kuphela uma kusetshenziswa imali yabakhokhi bentela kwenziwe imisebenzi ebalulwe ngandlela-thile.

Amaforamu Declaration kusukela 4th kuya 6th kufanele uchichime kuphela ezimweni lapho ngokuqinile okhokhela i-VAT ngezinga zero izinga.

Izigaba kusuka 10 th kuya 11 idokhumenti th okukhulunywa zigcwele, uma umkhokhintela uye wahileleka sekubika invoyisi, kodwa oqhubeka umsebenzi ibhizinisi izithakazelo besithathu esekelwe ngemvume ejensi izivumelwano, ikhomishini izivumelwano, yizimpahla ukudlulisa, noma unjiniyela .

Isigaba 12 th Imithombo kufanele lugcwaliswe, uma:

  • abakhokhi bentela usimisile ikhasimende lakhe invoice, kodwa umthetho akusho akhokhe VAT ;
  • inkampani amarisidi, kodwa ukulethwa elicacisiwe imibhalo efanele awekho ngaphansi intela ngo-VAT;
  • uma kusetshenziswa imali yabakhokhi bentela ubumbe imvoyisi, kodwa wakhululwa isibopho ukuba sikhokhe intela isabelomali, okukhulunywa ngakho.

Indlela i-VAT ibalwa?

Ukuze ugcwalise isimemezelo VAT, intela kuyadingeka ukubala kahle. Indlela yokubhekana lo msebenzi? Konke kuncike uhlobo oluthile kwezimpahla, imisebenzi noma amasevisi lapho VAT icala. Izinhlobo ezithile ukudla ngokulandelana intela ngesilinganiso 18% nabanye - 10%. Kukhona imisebenzi, okuyinto intela ngesilinganiso zero isithakazelo. Sifundela imininingwane eqondile isicelo sabo.

I-zero ngesilinganiso intela ngaphansi ukucatshangelwa isetshenziswa ekuhwebeni ezihilela ukuthekelisa kwezimpahla Russian ngokuqinile phesheya ngo kohlaka izivumelwano ku ukusebenza a khulula amasiko zone, ku ukunikelwa kwemisebenzi yezokuthutha omhlaba kanye nezinye imisebenzi kuhlinzekelwe emthethweni we Russian Federation. VAT ka-10% osetshenziselwa ukudayisa ukudla, umntwana imikhiqizo, abezindaba, imikhiqizo ukunakekelwa kwezempilo. Ngakwelinye ihlangothi, ngesilinganiso okuyinto 18%, isetshenziswa Kwezinye izimo. Uma ifemu uthola ukukhokhelwa kusengaphambili for izimpahla, kanye ezimweni lapho VAT ibalwa ngendlela ekhethekile, kungabuye icele izinga 10% no-18%.

abanikazi bamabhizinisi zihlale ewusizo ukuze ngiwufeze ngesikhathi emisha emkhakheni komthetho elawula ukudayiswa kwezimpahla, imikhiqizo kanye namasevisi angaphansi VAT. imithombo eyinhloko umthetho kuwo kudingeka sinake kuleli cala, - Art. 164 we Tax Code, Isinqumo Uhulumeni № 908 kusukela 31.12.2004, № 688 kusukela 15.09.2004 ngonyaka, inombolo 41 kusuka 23.01.2003 ngonyaka. Ngakho, abakhokhi bentela kubaluleke kakhulu ukusebenzisa ifomu elifanele VAT uyabuya, abale intela, kanye athobele yokubika esungulwe umnqamulajuqu lomthetho. VAT futhi kufanele ikhokhwe emva kwesikhathi. Masitadishe lesi sici kabanzi.

Izinsuku VAT

Ngakho, safunda imininingwane ehilelekile ezifana umnqamulajuqu nokubika VAT. Kodwa inhlonipho yakhe - ukuzibophezela ukuthi sigcwalisa, eqinisweni, akhokhe imali efanele ukuze uMgcinimafa. Lapho kudingeka wenze ukukhokha intela nesabelomali? Indlela correlate imigomo kwezidingo kanye nokukhokhwa VAT?

Ngokuhambisana zoMthetho imithetho yentela Russian Federation ekhokhelwe okukhulunywa kumele kwenziwe esimweni jikelele, kungakadluli ngosuku lwesi-25 ezinyangeni zokuqala 3 kulandela isikhathi nokubika, ngamasheya alinganayo. Okusho ukuthi, uma, isibonelo, ekoteni 1st ngokuqinile kufanele ukuncoma isabelomali ruble 30 000-VAT, ngo-Ephreli, noJuni, kubalulekile ukuba akhokhe isimo ruble 10 000.

Ngakho, zokukhokha umbiko VAT kuphela nokulandisa yokukhokha kuqala isabelomali. Of simo ikakhulukazi esabekwa lesishaya yezinhlangano ezingekho yabakhokhintela ezenzakalelayo ku umbuzo, kodwa kwenzeka ukuze adalule counterparties yayo invoyisi lapho intela iqinile. Ngakho izinkampani Udinga ukukhokha inani eligcwele weqoqo yi lwesi-25 enyangeni elandelayo sekubika. Ngalo mqondo, inkokhelo ukuze isabelomali, futhi okufanayo VAT ukubuya umnqamulajuqu.

VAT - intela ukuthi kufanele akhokhe ngesikhathi, kanye umbiko isimo kuso.

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