Can ip umsebenzi nge-VAT? Izintela eRussia

amabhizinisi abaningi ababesanda bhalisiwe uphakamisa lo mbuzo: "Ingabe le-IP bangasebenza VAT?". Kukhona umehluko wemisindo nemiqondo yamagama amaningi kwesicelo intela, kuhlanganise osomabhizinisi ngabanye. Uma uzama ukuphendula umbuzo kafushane, khona-ke kumelwe wathi ngokungananazi: "Yebo Can". Kodwa noma kunjalo - ke kuhle ukucabangela kabanzi.

SP ku OCHO

Ngokusho umthetho, SP kungaphansi VAT, kanye nenhlangano, lapho OCHO isicelo.

osomabhizinisi ngamunye yiwona payers intela maqondana wezenzo zawo kwenziwe enombono inzuzo, okungukuthi, ngenxa yomsebenzi kwezohwebo. Kanye ibhizinisi, SP, VAT, kumele abhalise iziphathimandla zentela futhi okwamanje unelungelo lokukhetha nje kokuthi isistimu intela lula intela uhlelo ukugcwalisa isicelo. Uma isicelo esinjalo by usomabhizinisi ngabanye is hhayi zithunyelwe ngesikhathi, ngokuzenzakalelayo iba akhokhe intela, futhi kusala OCHO.

SP ku UTII

Ukuze bagweme ukukhokha umqashi unga, uma lokukhokha komunye oyedwa ngeke UTII futhi UAT, kodwa kuphela kuze kube sezingeni umsebenzi, okuyinto isisekelo isicelo UTII. Uma usomabhizinisi ngamunye we Russian Federation has imisebenzi eminingana, kuyodingeka ukuba kubikwe ngokwehlukana futhi ngamunye kungaba kwabanye yomkhokhi VAT.

ngaphandle

Nokho, ngisho nalabo osomabhizinisi umuntu akhokhe isimo UTII e ukungeniswa kwemikhiqizo namaqembu umkhiqizo Russian Federation ezivela phesheya kudingeka bakhokhe intela lezo zimpahla.

USN ngoba SP

Uma lo SP kuba kwi UPDF, kodwa 3 ikhalenda izinyanga inzuzo yayo kudlulwe ruble 2 million, ngokuzenzakalelako ilahlekelwa ikhono lokusebenzisa lula intela uhlelo futhi iba lokukhokha komunye oyedwa value added tax.

Ngakho, ukusebenzisa yokukhululeka kokuba ukukhokha usomabhizinisi ngabanye can, nge umfutho kancane. Uma ngenzuzo yayo idlula umkhawulo lomthetho kwezigidi ezimbili SP kolunye ku OCHO futhi iba yomkhokhi VAT.

Le mithetho ahlinzekele lula uhlelo intela nezinhlangano IP. Buyelani kungenzeka yokusebenzisa ukukhulula, yena Uzokwazi kuphela ngonyaka ikhalenda esilandelayo, uma ukuhlolwa uyoqondisa isicelo ezifanele futhi wenze iphepha, okungase uqinisekise khona amandla ayo ukusebenzisa lula intela uhlelo. Amadokhumenti anjalo yilezi:

• kwebhuku;
• ikhophi yencwadi akhawunti engenayo kanye nezindleko;
• ikhophi invoice magazini.

Uma ngokuvumelana le mibhalo noma iyiphi imali for the izinyanga ezintathu sekubika, inani ingeqi ruble kwezigidi ezimbili, umbuzo ukuthi PI umsebenzi nge-VAT zingaxazululeka kule negative. SP ululama ikhono ukusebenzisa lula intela uhlelo ezilandelayo ezingu-12, ngakho-ke alibe lisaba yomkhokhi VAT. Isicelo kanye amaphepha adingekayo kumele zithunyelwe wokuhlola kungakapheli 20 Okthoba kulo nyaka ukuthi yenze lula intela uhlelo kunyaka ozayo.

imikhiqizo Excisable

Lapho ngidayisa imikhiqizo excisable PI okhokhela Inani lentela ungeze we Russian Federation, kungakhathaliseki ukuthi kuvuliwe noma iyiphi imodi intela. Ngo ukunamathela komthetho zentela imikhiqizo enjalo ngoba IP:

• kugwayi;
• izimoto kanye motor imijikelezo nge umthamo injini enkulu kuka-150 amalitha. p.
• uphethiloli, Diz. fuel, amafutha engine;
• Aviation kaphalafini, igesi yemvelo.

Naphezu kweqiniso lokuthi utshwala kufakwe ohlwini imikhiqizo excisable, yisho ke lapho kukhulunywa SP akwenzi mqondo, ngoba ngo-2014, i-SP asivunyelwe ethengisa utshwala, kungakhathaliseki kulokho ifomu intela bakuphi. Leli lungiselelo usungula umthetho.

Value added tax, izinzuzo

Umtsetfo loshayiwe uniketa tindlela eziningi ongakhetha ibhizinisi, engewona nokho kuncike VAT. Ngakho, uma SP uqhuba iyiphi imisebenzi enjalo, ukukhokha intela-ke kwakute sidzingo. izinzuzo VAT zihlukaniswe saziso, azisebenzi engenakwenzeka. Endabeni misebenzi kuyintando umbuzo ukuthi PI umsebenzi nge-VAT, kuyokwenziwa inqunywa okungekuhle. Kodwa kukhona okuthiwa intela izintandokazi, izinzuzo okungukuthi yokuzithandela noma cha ukuphoqelela ongaxazulula abakhokhi bentela.

izinzuzo saziso

VAT Kuyisibopho non-ukusetshenziswa zihlanganisa ongakhetha ibhizinisi:

• Okufayela ukusetshenziswa izakhiwo zesikhashana ukuba uthi angaphandle noma izakhamuzi zabo.
• Trade, ukukhiqizwa kwemikhiqizo ebalulekile yezokwelapha ukubaluleka izingxenye, ngokwendlela ohlwini evunywe umthetho.
• Ukuhlinzekwa kwezinsiza for ukuhlolwa ngokwelashwa, nokuvinjelwa, ngelashwa, kulolu hlu akubandakanyi imitholampilo wezilwane kanye nemitholampilo yezimonyo.
• Ukuhlinzekwa kwezinsiza for ukunakekelwa alabo abadinga ukunakekelwa, abesifazane abakhulelwe, ekhubazekile, abadala kanye nezingane.
• Passenger zokuthutha zasemadolobheni, nezasemalokishini ahamba endleleni, ujantshi, umfula futhi ulwandle ezokuthutha, ngaphandle amatekisi namatekisi.
• Ukuhlinzekwa kanye nokusebenza imisebenzi olunikezwa ejensi isiko.

Izintandokazi ngaphansi yokukhokha VAT

izinzuzo zokuzithandela ingasetshenziswa IP noma ingavumelani yakhe. Ungayisebenzisi njalo ukuthi kungenzeka i-VAT okungezona zisebenzisa kungcono ngoba usomabhizinisi, abanye izintela eRussia ukunikeza zako.

Ngokuvamile counterparties ezinkulu intela ngesikhathi OCHO ningangeni izinkontileka nezinkampani kanye osomabhizinisi ekhululiwe VAT. Ngenxa ukubambisana okunjalo ngeke wawubaphuca kungenzeka ukuthi basebenzise ilungelo labo ukusebenzisa imali ebanjwayo for imikhiqizo uthenge. Ngezinye izikhathi, ukuze ahehe inzuzo counterparties usomabhizinisi uyaqaphela uya udlulisa ukukhulula VAT. Ithebula elingezansi izindawo zebhizinisi, lesi simo kungenzeka. izintandokazi VAT ezifakwa maqondana:

• Ukukhiqizwa futhi ukuhweba imikhiqizo zenkolo. Kuyinto, isibonelo, izincwadi zenkolo, izinto zenkolo.
• Amasevisi kanye ukukhiqizwa kwezimpahla ezikhiqizwa futhi udayiswa ngumnikezeli usomabhizinisi ngamunye zikhutshaziwe, noma ezimweni lapho isibalo basebenti labakhubatekile, abasebenzi ngesikhathi usomabhizinisi, in the aggregate ezingaphezu kuka-80 per cent.
• Ukukhiqizwa futhi ukuhweba kwezimpahla yobuciko yezandla kazwelonke, owakhiwa uhlu olukhethekile neziphathimandla zendawo.
• izinhlobo ezahlukene umshwalense.
• Amahhovisi Law.
• amathikithi Trade for ifilimu Ukuhlola, amakhonsathi, mass izenzakalo ukuzijabulisa.
• Jobe onjiniyela, izakhiwo ukuhweba noma ukwabelana kuzo.

izinga-VAT

Uma SP kuyinto yomkhokhi VAT, kuyodingeka ukuba sikhokhe intela kwesabelomali omunye amazinga amathathu sivunyiwe. Kukhona intela eRussia, izinketho eziningana ukubheja, VAT - omunye wabo. Ezimweni eziningi, izinga VAT 18%. Isebenza kuzo zonke izimo, ngaphandle omunye umthetho.

Izinga-0%

0% usetshenziselwa ukuthekelisa kwemikhiqizo ensimini yezwe ngaphansi kombuso ukuthekelisa, kanye imisebenzi eminingana:

• ukuthuthwa uwoyela, igesi phesheya RF amapayipi;
• suburban umgibeli zokuthutha ngesitimela noma ngendiza, uma omunye izindawo elise Republic of eCrimea;
• amasiko amasevisi wezimpahla;
• imikhiqizo amazwe endaweni ka-abameleli Russian Federation of amazwe, ngokufanele accredited eRussia, uma nje asetshenziswa izithakazelo ohambweni zokubonisana kanye nemindeni osomaqhinga 'izidingo zabo siqu.

Ukukala 10%

Izinga 10% kusebenza enze uhlu oluphelele lwazo izimpahla, ezinye zazo yilezi:

• ukudla ukudla;
• imikhiqizo eyenziwe izingane;
• zonke nakomagazini ezinyathelisiwe, ngaphandle kwalezo equkethe isici esikisela ucansi noma yokukhangisa;
• imithi kanye nemikhiqizo ye ukubaluleka yezokwelapha kodwa kubalulekile, ngaso sonke ekhululiwe isicelo se-VAT;
• zizalela izinkomo.

Zonke kweminye imikhiqizo namasevisi akufakiwe eqenjini ngenhla, i-VAT zikhokhe intela 18%.

Izinzuzo nezingozi nebubi yokusebenzisa i-VAT

Ukuze IP isicelo se-VAT uthela minuses okuningi kuka pluses. Phakathi kwabo kuyafaneleka izici onzima kangaka ezimbi njengalezi:

- Umehluko izindlela kokubonwa yentela engenayo siqu ne-VAT izimali kanye nezindleko. Uma inhlangano ukukhokha intela edonswa eholweni, ungase ukhethe indlela ukuqashelwa imali kanye nezindleko futhi ngaleyo ndlela bebambisana lokulandisa izintela amabili ngesikhathi SP kuyinto engenakwenzeka ezinjalo. Ngokomthetho intela wabonisa ngokucacile ukuthi imali engenayo nephumayo ngenjongo kwentela yengeniso kufanele kusetshenziswe ukukhokhela, nezinjongo VAT - le mpahla. Okungukuthi, Empeleni ziyaphuma isimo lapho e amarejista ezahlukene ezimali ngesikhathi idatha IP kuzohluka ekupheleni ngekota yokubika. Lokhu ephambanisa kakhulu futhi nzima umsebenzi emnyangweni ezimali.

- okuphoqelekile yokubika electronic yase-VAT okuyinto eyenzeka ngo-2014 amabhizinisi zonke izinhlobo ubunikazi, futhi izinkinga umsebenzi emnyangweni zokubala we SP. Uma ukumenyezelwa intela yi UPDF nezinye izinongo. Imibuso Kusengenzeka okudlulisela iphepha, isicelo VAT akuhileli ngokuzenzakalela izindleko ezengeziwe imali nesikhathi. Uzodinga ukuba asayine inkontileka nokudluliswa kwemininingwane nge iziteshi ezokuxhumana nge izinongo. opharetha ukukhiqiza digital isignesha usomabhizinisi, ukufaka isofthiwe eyengeziwe, ukuze uqinisekise ukutholakala kwe-Internet accountant emsebenzini noma usomabhizinisi, okuyinto kungenzeka adinga isivumelwano umphakeli amasevisi zokuxhumana kanye nezindleko ezengeziwe.

- kushuba unwieldiness kumemezela intela futhi akusho lula umsebenzi. VAT ukubuyiselwa kuyodingeka uthathele nsuku ngekota, ngesikhathi esifanayo futhi akhokhe intela. Ngaphezu kwalokho, ukuhlolwa eduze kakhudlwana ukuqapha izitatimende izinkampani kanye osomabhizinisi ngamanye ukukhokha VAT. Lokhu kungenxa inani elikhulu ukwephulwa emkhakheni VAT.

elithola VAT

Izinzuzo isicelo VAT ngu usomabhizinisi ngamunye akunakubangelwa mhlawumbe ukuthi bazimisele kakhudlwana abambisane amakhasimende ezinkulu VAT ngenxa yethuba ukusebenzisa imali ebanjwayo. Lokhu kuyiqiniso ikakhulukazi ngokuphathelene izivumelwano umphakathi, izinkontileka ezinkulu ezindaweni zomnotho.

Uma SP ihlela ukubamba iqhaza emisebenzini efana nale, inani izivumelwano lisibekele zonke bokwenza ngenhla. Ngaphezu kwalokho, iqiniso lokuthi isicelo VAT futhi ivumela umnikazi ukuthi kubhekelelwe VAT okokufaka njengoba sokubuyiselwa imali yentela, uxhumana ne payers VAT, hhayi kuphela e ukuqaliswa ukuthengiselana, kodwa futhi ku ukuthengiselana ukuthenga.

Lesi simemezelo VAT

VAT ukubuyiselwa i IP likhona izinguqulo eziningana. Ziyakwazi:

• VAT izokudla SP ukuze OCHO.
• Ukumemezelwa osomabhizinisi ngamanye VAT ekhethekile. intela imibuso.
• VAT isimemezelo ku izintela engesobala.

Esikhathini isimo kuqala ondla esijwayelekile se-VAT ukubuya. Kusukela 2014 kufanele ngempela zithunyelwe kuphela elektroniki. Esimweni yephutha ukuthola emva ukuhanjiswa isimemezelo kumele kuthunyelwe abahloli utochnenku ngokushesha uma amaphutha zitholiwe. Qasha isimemezelo nsuku wekota ngosuku lama-20 e-samuntu ukuthi kwesamba semali VAT offset i ngekota yokugcina kwakungelona abangaphezu kwesigidi. Ngamanye embodiments, isimemezelo ithunyelwa bentela nyangazonke futhi kuze kube amadijithi angu-20.

VAT isimemezelo ngenkathi Spec. intela imibuso ziqondiswe yentela samuntu imikhiqizo excisable noma ezahlukeneyo beqhuba imisebenzi eminingana. Omunye okuyinto kuncike ekhethekile. Imodi, futhi ezinye (s) akukho. Lesi simemezelo nalo enikeziwe elektroniki ngosuku lama-20.

Ukumemezelwa izintela engaqondile isicelo lapho ngidayisa imikhiqizo ezonini amasiko sobunye. Lokho, ngenkathi uthumela imikhiqizo ensimini Belarus. isimemezelo esinjalo lisetshenzisiwe ukuhlolwa imikhiqizo ngemva ukungeniswa nokusebenzisa ukungenisa. Ngo i samuntu, lapho SP isebenza nezinhlangano eBelarus, umbuzo ukuthi umsebenzi PI ne-VAT ngokungananazi omuhle. Kunikezwe isifungo ngaphambi kosuku 20 ngemva zokuthunyelwa ukukhiqizwa accounting izinjongo. Lolu hlobo isimemezelo ayikwazi ukulungiswa. Uma amaphutha atholakala kanye zamehlo wakhonza kolunye uhlelo lokusebenza le-yokungenisa.