Kanjani ukuze wenze ukushintshela ku-USN: isinyathelo ngesinyathelo imiyalelo. Inguquko kuya USN: yokutakula VAT

SP kwathatha USN senziwa ngendlela ebekiwe ngumthetho. Osomabhizinisi kumele uxhumane nendawo yokuhlala kwabasemthethweni bentela. Cabangela eminye ukuthi simele shift kuya sts, lapho futhi kungenzeka kanjani.

Uhlolojikelele

Bentela uzodinga ukusebenzisa. Inguquko kuya USN kuzokwenzeka ngonyaka ozayo ngemva kokusitshela uma iphepha sidla esukela kuOctober 1 kuya ku-November 30 kwesikhathi lwamanje. It yomkhokhi ibika ukuthi izimali ezinkulu e-zokugcina 9 izinyanga, isibalo sezisebenzi ibhizinisi, ukubaluleka amafa angaphatheki kanye kwezimali ezimpahleni ezingasuki phansi. Kusukela lo mthetho zikhona ezehlukile. Basebenta ukuze izinhlangano elalisanda kumiswa ngokomthetho kanye nabantu bhalisiwe njengoba osomabhizinisi ngabanye. Lezi izinhlangano ungahambisa isicelo zingakapheli izinsuku ezinhlanu kusukela ngesikhathi sokubhaliswa kwalo ngokugunyazwa intela. Usuku kukhonjisiwe isitifiketi sokubhalisa isimo.

ifomu Bound 26.2-1

Isitatimende, ngokuvumelana intela abahloli, ukuhambisa kunesidingo. Kungenjalo, njengoba umzimba aziswe ithola ukuthi lokukhokha komunye oyedwa useshintshe uhlelo intela? Ngo umkhuba zokwahlulela, engatholakala eziningi ezimweni lapho isicelo wombuso omusha ukuba ubufakazi balokho. Lokhu kungenxa yokuthi kwathatha uhlelo intela lula lwenziwe ngokwethukela. Nokho, zikhona nezinye izixazululo.

Ezinye izinkantolo ukulamula umbango federal baye baqaphela njengoba isimemezelo bafaka isimemezelo lwentiwe USN ngokuba ikota lokuqala lonyaka yokubika. I FAS eMoscow District wachaza isimo ngendlela yakhe. Inkantolo lamahlulela ngokukhethekile wabhekisela sihloko. 346.11-346.13 Tax. Bathola ukuthi kwathatha izinhlangano USN futhi yemvelo abantu-osomabhizinisi Kwenziwa njalo yokuzithandela. Kule ndaba, ukungabikho f igcwaliswe. 26.2-1 ayokhonza njengamakhosi isisekelo sokuthethelelwa owenqabelayo isicelo wombuso omusha, uma abanye abadlali wafakaza usebenzisa kule modi kusukela ukubhaliswa kwaso.

Ngaphezu kwalokho, FAS wayekuqaphela Art. 3 NC. Endinyaneni 7 lokhu kubusa lithi yonke kuwukuphikisana, ukungabaza ambiguities kufanele kuthathwe esivuna lokukhokha komunye oyedwa. Imiphumela wezomthetho ukwehluleka ukuhambisa isicelo azimisele ngumthetho. Nokho, ukuze sigweme izinkinga futhi imithetho ochwepheshe batusa ukuthumela isaziso ushintsho. USN kuzoba nomphumela kuze kube isikhathi lapho lokukhokha komunye oyedwa akusho anqume ukubuyela ohlelweni jikelele. Kulokhu, kufanele ukufaka isicelo kabusha kwabasemthethweni bentela.

Imibandela

Izikhulu zentela kulolu hlangothi abonisa ukuthi f. 26.2-1 ukhonza njengelungu isaziso esibonisa isicelo lokukhokha komunye oyedwa sika ukuze wenze ukushintshela ku-USN. Umthetho akusho ukuthola izimfuneko isakhiwo control isinqumo mayelana nalokhu. Ngesikhathi esifanayo bentela elikushoyo kokuqondisa isaziso ngaphambili ukuthi isicelo sakhe kwakungafanele athethwe ngenxa zokukhokha ulahlekile.

wokuqulwa kwamacala ezinkantolo

Isinqumo ukulamula umbango ezindabeni ezihlobene asinaso umnqamulajuqu kwesicelo lolu shintsho, kunalokho edidayo. Ezinye izinkantolo ukulamula umbango ukuqaphela ngokunemba wokuhlola intela, lokukhokha komunye oyedwa enqaba ilungelo lokusebenzisa umbuso lula ngoba lokhu. Okunye izikhungo abonisa ukuthi kwaba ukungafakwa eside ngokwayo kungenzeka kuncisha isihloko kungenzeka ukusebenzisa lula uhlelo intela, uma isicelo sithunyelwe emva ukususwa izithiyo ukushintsha mode. SAC ithole ukuthi nokufakwa idokhumenti ekupheleni esiyizinsuku ezinhlanu kusukela ngosuku okukhishwe ngalo isitatimende yokubhalisa abakwazi ukukhonza njengephayona isizathu sokwenqaba.

esibalulekile

Kumele kukhunjulwe ukuthi uma usuku lokugcina elithi ebekwe ngokusemthethweni luwela ngempelasonto, kosuku lokugcina kuyoba ngosuku olulandelayo ukusebenza kwalokho. Izikhulu zentela bavame ukukhohlwa ngakho futhi benqaba payers. Ezimweni ezinjalo, ungase aphikise isinqumo sokwahlulela arbitral.

kwezinye izimo

Kuqondane ukuthi lokukhokha komunye oyedwa akazange wephule umnqamulajuqu, kodwa namanje sekwephuzile ukuhanjiswa isicelo. Lokhu kungenzeka, isibonelo, uma isiphathimandla yokubhalisa wenze iphutha futhi wanika imibhalo engalungile eyinhloko. Abakhokhi bentela uye wafaka for kwathatha umbuso lula zingakapheli izinsuku emihlanu kusukela osukwini kokuthola amaphepha evumelekile. Kulokhu, isihloko akulona iphutha, futhi inkantolo uyokusekela ilungelo layo ukusebenzisa umbuso ekhethekile. Kwezinye izimo, iziphathimandla zentela benqaba ukwamukela isicelo kanye imibhalo yokubhalisa. Kwenza lesi senzakalo iqiniso lokuthi ngalesi sikhathi ndaba kungekho umthamo zomthetho futhi ayinaso BIN INN. Arbitration enkantolo kodwa ubheke ukungabi kule nomthetho kwanoma iyiphi izidingo noma imikhawulo imibhalo ukulethwa. Ngakho-ke, kuhlolwa ukwehluleka angabhekwa akanangqondo.

Ukunikeza kuhanjiswa kwemibhalo

Izinhlangano eziningi ukushintsha indawo yabo, futhi osomabhizinisi ngabanye, ngokulandelana, indawo yokuhlala. Ezimweni ezinjalo, asikho isidingo kabusha isicelo kwathatha "uproschenku" e ehhovisi lentela at ikheli elisha. Izinhlinzeko Isahluko. 26,2 NC izimfuneko ezinjalo hhayi kusungulwa. Ukucacisa ngalolu daba inikezwe neziphathimandla zokulawula (Ministry of Finance, Federal Tax Service, yentela yombuso Izikhungo eMoscow). Asikho isidingo kabusha athumele isaziso ekuqaleni sekubika esilandelayo.

Inguquko kusuka USN VAT

Kungenzeka ngokuzithandela noma ophoqelelwe. Esimweni sokuqala kungenzeka ne-Accounting inkathi entsha. I lokukhokha komunye oyedwa kumele yazise iziphathimandla zentela yokwenqaba yayo ukusebenzisa "uproschenku" kuya ku-15 Januwari wonyaka lapho ushintsho umbuso. Kulokhu, egcwele olunye uhlobo, ukuhluka lowo okuthi kwathatha USN. Yokutakula VAT singenzeka nakanjani. Uma inzuzo ukuze lokukhokha komunye oyedwa unyaka ruble ezingaphezu kwezigidi ezingu-15. noma ukubaluleka asalile kwempahla angaphatheki futhi ezisebenza ruble angaphezu kwezigidi ezingu-100, it is babhekwa zihunyushelwe uhlelo ezivamile nge ekuqaleni ikota lapho ngokweqile eqoshiwe. Isaziso mayelana nokulahlekelwa ikhono lokusebenzisa umbuso lula wakhonza zingakapheli izinsuku eziyishumi nanhlanu kusukela ngosuku ekupheleni inkathi lapho kwakukhona inzuzo ngokweqile. Inguquko reverse the USN lingabe ngaphambili konyaka ngemva kokushona leli lungelo.

Ukubalwa intela ku DS ekuqaleni kwesikhathi

Ngo kwathatha umbuso jikelele sentela ngaphambili Akubalulekile recalculate izintela ngenxa nesikhathi sangaphambilini. Kodwa ngesikhathi esifanayo kungase kuvele izinkinga ze-non-ukutjhatjhululwa. Kulokhu, ukubala VAT kwenziwe kuncike yokukhokha kanye nosuku mpahla, ukusungulwa base intela njengoba kubekiwe izinqubomgomo zokubalwa.

Uma ukulethwa kwezimpahla / izinkonzo ngesikhathi ukusetshenziswa umbuso lula, izinkokhelo wathola ngemuva kokushintshwa intela uhlelo. VAT angase akhokhiswe "ku mpahla." Kulokhu, ngesikhathi ukulethwa, inkampani wayengeyena lokukhokha komunye oyedwa le ntela. I-invoyisi uphumile ngaphandle VAT noma umane engakaze iyawakha. Ngesikhathi kokuthola ekukhokhweni accrual intela isibopho asivelanga. VAT ingabalwa "inkokhelo". Izimali ezitholwe ngesikhathi lapho ibhizinisi iyona lokukhokha komunye oyedwa le ntela. Futhi ngesikhathi esifanayo kufika duty ukukhokha VAT.

Kodwa kusukela ngo-invoyisi ngasondelana phakathi ukusetshenziswa umbuso lula, nezintela kungukuthi ahlinzekwe ngayo, khona-ke inkampani kufanele babhale imibhalo emisha. Ziqokomisa isidingo be-VAT. Lezi invoice futhi kudingeka kudlule futhi counterparties. Lesi sakamuva bayoba nethuba ukwethula kwinani ezikhokhiswayo VAT ikhokhwe (uma benza payers yayo).

Dlulela izinkokhelo nokuthunyelwa ngemuva kokushintshwa umbuso

Uma VAT icala "ukuthutha" ke okwamanje kwezidingo ngesikhathi ibhizinisi kukhona isibopho ukukhokha intela. Ngakho-invoyisi inhlangano, lapho ezigqanyisiwe. Uma VAT icala "ukukhokha", izimali atholiwe ngesikhathi ukusetshenziswa kohlelo lula. Le nkampani kuleli cala wayengeyena lokukhokha komunye oyedwa le ntela. Ngenxa yalokho, kwaba imisebenzi Donsa imali yakhe. Kodwa ngesikhathi sisahlela inkampani kumele babhale i-invoyisi ne-VAT ozikhethile ngoba okwamanje isivele yomkhokhi yayo. Kungakhathaliseki yokuthi inqubomgomo ezimali usungula indlela yokunquma base intela ku DS, ngesikhathi ukuphuma nokungena kwezimali, inkampani kuyodingeka bakhokhe emva ukuthunyelwa.