Izinga VAT WaseRussia

VAT imele Inani lentela wanezela. Payers ke kubhekwe njengento umuntu osomabhizinisi, izinhlangano kanye nabantu abaye babhekwa njengabantu abadala VAT payers ngenxa owela kwezimpahla ngokusebenzisa amasiko WaseRussia.

Zonke bentela kumele kwakudingeka bayobhalisa ejensi ogunyaziwe (ehhovisi lentela).

emagatsheni akwamanye amazwe noma ehhovisi omele (inhlangano) ezisebusweni endaweni Russian Federation eziningana amayunithi yayo, ingakwazi ukukhetha ethile eyodwa, endaweni zazo ngeke ibhaliswe (uzobe bhalisiwe e ehhovisi lentela) futhi kakade zikhona ukuze entela kanye intela kuwo wonke lonke amayunithi endaweni yeRussia. izikhungo Foreign ukuthi ubikele abhalelwe ukuba iziphathimandla zentela mayelana kukhethwa indawo zonke izinhlangano ezisebusweni endaweni wezwe lakithi.

Izinga VAT WaseRussia

VAT Ngeke kukhokhelwe esimweni yokukhululeka ukubala kanye nokukhokhwa kwentela ngaphansi kwezimo ezilandelayo - uma izinyanga ezintathu ezilandelanayo lemali engenayo Imininingwane kusuka ngezidingo, usebenza noma ukuthengiswa kwezimpahla (kodwa ngaphandle kwentela) akusho ukundlula inani ruble 2 million. .

Intela ekhokhwa ukuthengiselana ezilandelayo:

- ukudluliselwa amalungelo endawo, ukusebenza kwanoma yimuphi umsebenzi service, kanye ukudayiswa kwezimpahla;

- ukudluliswa endaweni Russian kwezimpahla noma amasevisi, kanye kwenziwa noma yimuphi umsebenzi ukusetshenziswa siqu, okuyinto tindleko emalini lapho kubalwa kwentela engenayo;

- ngesikhathi kwakhiwa kanye ukufakwa umsebenzi ukusetshenziswa yabo siqu;

-Uma ukungenisa izimpahla ku amasiko WaseRussia.

VAT asisebenzi ezithile yemisebenzi awacatshangwa intela.

Lapho kubalwa kwesikhathi intela VAT sihlelelwe ngekota, lokhu kusebenza futhi bentela ngubani enze imisebenzi intela ejenti.

Izinga VAT 2012 namanje 0%, 10% no-18%.

Lapho 0% izimpahla intela amazwe ngaphansi amasiko umbuso yokuthekelisa, afakwa zone khulula ngaphansi amasiko umbuso, kanye namasevisi nemisebenzi ukuthi zihlobene ngokuqondile ukuqaliswa kanye ukukhiqizwa kugcwele lezo zimpahla. Futhi, nge izinga 0% kungaphansi ukuthutha amasevisi kokubili abagibeli kanye umthwalo, kodwa uma iphuzu Ukuhamba noma uya khona abagibeli zitholakala ngaphandle Insimu Russian Federation futhi ukuthutha ehlotshisiwe ngumuntu zokuthutha imibhalo eyodwa kwamazinga amazwe ngamazwe.

0% VAT elikhona imisebenzi, izimpahla kanye nezinsizakalo emkhakheni imisebenzi isikhala. Kuyasebenza nasezingxoxweni lwezimpahla, imisebenzi noma usebenza ukusetshenziswa esemthethweni izethulo angaphandle zokubonisana kanye okulingana; ukwakha imikhumbi, okuzodingeka sokubhaliswa Russian International Register. Uhlu olugcwele izimpahla kuncike VAT intela ngesilinganiso 0%, ungabona esigabeni sokuqala Article 164 of RF Tax Code.

10% izinga VAT eRussia isakazwa ukudla, ingane izinto, nakomagazini, imikhiqizo ncwadi exhunywe ne isiko, isayense, imfundo, kanye nemikhiqizo yezokwelapha, kokubili ukukhiqiza ezifuywayo angaphandle. A uhlu oluphelele nganoma 10% izinga ingahlolwa esigabeni sesibili of Art. 164 we Tax Code of Russia.

Kuzo zonke ezinye izimo, ukusetshenziswa izinga 18%.

VAT ka-10% no-18% usetshenziselwa yokungenisa izimpahla ku amasiko Russian. Ezimweni lapho, ngokuvumelana Tax Code, nenani lentela kuyadingeka ukuze sithole indlela yokubala, kunqunywa njengoba iphesenti kwesilinganiso sentela kuya isizinda intela, njengoba 100 futhi kunyuke ngo lunikeza sentela.