VAT 10 per cent, uhlu izimpahla namasevisi

VAT - omunye izintela esibaluleke kunazo zonke Russian Federation. Uyanezela ukuthi isabelomali sikahulumeni yezwe. VAT kubhekwa intela engaqondile. USawulu uwa amakhasimende ekupheleni. okungukuthi I abaxhumanisi ngaphezulu (ngokunembile, intengo umlamuli) kuyoba phakathi umkhiqizi kanye umthengi, ayanda imali kahulumeni. Akekho umcabango, mhlawumbe yingakho isimo elinezikhonzi aqede "Ukuthenga"? Kodwa lokho esinye isihloko. Sikhuluma okwengeziwe angu-10 i-VAT (uhlu izimpahla intela ngaleli zinga). Kodwa okokuqala, indlela ebonakala intela.

Indaba intela eRussia

I-VAT evumelekile kusukela ngonyaka 1992 izwe lethu. Ngaphambi kwalokho, wasebenza izintela. Kodwa umthetho ndlela Ikhulula ethile ekukhokheni izihloko eziningi. Khona-ke uhulumeni Egora Gaydara kwethulwa i-VAT.

Wabe kubuswa umthetho ahlukene kahulumeni, okuthiwa "Ngo-Value Added Tax."

Ngo-2000, umthetho "wajoyina" kuya Tax Code. Ngesisekelo ukuqoqwa lathathwa US. Kodwa okwamanje, cishe kuwo wonke amazwe ukusebenzisa isimiso esifanayo ka-accrual yayo. Ziyahlukahluka kuye kuphela izinga.

Nokho kwaba ngaphambi?

Lovers agxeke "impango nokuhuheka emuva-breaking" yesimanje futhi "sentimentalists" abathi "lalilikhulu ngaphambili," ukusho ukuthi kusukela ngo-1992 kuya ku-1993 kwaba 28% intela (VAT 10 amaphesenti ubukeka kumnandi kule isizinda). On onyakeni izinga lehla 20% ngo-1994 no-2004. Yiqiniso, umuntu angalimisa ngesihloko elokuthi ukuthi "kwakungekho nezinye izintela." Kodwa ngalesi sikhathi futhi inciphise kwentela yengeniso ku-13%. Ngaleso sikhathi, "bonke baphuma ithunzi." Isimo kunciphise, t. Ukuze. Iningi encomekayo ukukhokha lutho. I ubuthakathaka we komthetho futhi iziphathimandla zentela ngokuhlanganyela ephezulu ezigxotsheni bachaza izizathu lokhu kuziphatha. Mhlawumbe-ke uxoshiwe "Admirer of izinsuku ezedlule", ningabuyiseli nhlobo imali.

Lapho-VAT ubonakele?

Ngokokuqala ngqá intela enjalo ebonakala eFrance ngo-1942 (empini yimpi, futhi ngaphezu kwakho konke yangasese). Kodwa akazange ukubamba, t. Ukuze. Ukube amaphutha amaningi. Kwakuyisikhathi uhlobo izintela. Ngo-1948, zezomnotho French Ushintshe ke. Baye wadala njalo accrual, okuzokwenza sakhanga kuwo wonke umhlaba (noma kunalokho, iziphathimandla kuwo wonke amazwe, ngoba othanda ukhokhe izintela?).

Kuyini i-VAT

VAT - uhlobo intela engaqondile ku izimpahla noma amasevisi ngesikhathi kokusebenza. Yena ekhokhwa zonke izigaba ukukhiqizwa futhi uwela ekugcineni umthengi.

E. ayanda 'isifiso "abakhiqizi, isimo kangcono. Isibonelo, uke ithengiswe inkukhu esitolo. izindleko zayo zaba ruble angu-50. Umthengi ibhadelwe ruble 200. Amaphesenti ruble 150 (200-50) kuyodingeka ukhokhe value added tax. Uma umdayisi kuyinto "Ukulingana yokuphana," futhi izimpahla "okuyiwona wathatha izintambo wanikeza" t. E. Aint ukungezwa intengo yokuqala lutho, isimo ngeke uthole ngisho nesenti kusukela kuthengiselana.

Kungakhathaliseki inkampani has a inzuzo noma egijima at ukulahlekelwa. VAT kukhanselwe. Yingakho lesi siphetho: kulapho clocked kangcono isabelomali sikahulumeni. Cabanga-ke, kubalulekile ukuthi ubeke umkhawulo nangobudlova kwabalamuli isimo. Ngaphansi kwalesi simiso, kunalokho, ukukhula kwabo kuyazuzisa isabelomali kuphela. Manje uqhubeke ngqo lentela, lobeka esishintshile Tax Ikhodi (2015 edition).

Kangakanani thina bakhokhe ukuze isimo?

Indlela ukunquma malini isimo izasusa ekunyuseni amanani? Tax Ikhodi 2015 sihlinzekela izilinganiso ezintathu: 18% (ejwayelekile), ngo-10% (okukhethekile) kanye 0% ( "Customs"). VAT amazinga 10 futhi 18% - "yangaphakathi". Isebenza izimpahla namasevisi kuphela kuleli zwe. Uma lakhishwa imikhawulo, intela icala. Endabeni yokukhokha VAT lapho uthenga izimpahla kanye kabusha ke njengoba phesheya, intela ikhokhwe kumelwe abuyiswe.

VAT ka 10 per cent, uhlu izimpahla namasevisi

18 amaphesenti izinga evamile VAT. Nokho, kukhona uhlu izimpahla, okuyinto kunciphisa yona 10. osomabhizinisi abaningi ukubuza, "VAT 10% kwezinye izimo,?". Sizozama ukuwuphendula.

VAT ka 10 wamaphesenti uhlu izimpahla namasevisi ngayinye ihilela lokhu:

• Amagrosa.
• Domestic air travel.
• imikhiqizo Wezingane.
• Abanye imithi.
• Amaphephabhuku izindaba.

Uhlu yonke imikhiqizo evunywe Resolution Uhulumeni № 908 ka-December 31, 2004. Kuyinto kule dokhumenti Setha lonke uhlu, olungena ngaphansi 10 per cent VAT. Uhlu (dlala) banikwa ngezansi:

• Ubisi nemikhiqizo yalo.
• Inyama e isisindo bukhoma.
• Amaqanda.
• Ukupheka amafutha, uwoyela zemifino.
• Salt.
• Ufulawa pasta imikhiqizo.
• Imifino.
• Baby nokudla sikashukela nabanye.

"Umkhiqizo wami wayengenasithakazelo"

Uma umkhiqizo wakho ohlwini lwethu wayengekho lapho, futhi unombuzo: "VAT 10% kwezinye izimo (noma kunalokho, ukuze lokho izimpahla namasevisi) isetshenziswa," kumelwe ukubona Ukulungiswa. Inombolo nosuku, siye kakade waveza. Yaqala uhlu oluphelele. Njengomthetho, kuba wonke amaqembu emphakathini efanele imikhiqizo ukuthi zihamba phambili phakathi izakhamuzi.

VAT amaphesenti angu-10: emoyeni

Ngenxa bomnotho, izishaya asekelwe abathwali ukucela ukunciphisa VAT "nelungelo" angu-10. Apreli 1, 2015 Federation Council evunyiwe umthethosivivinywa uhambe bese ivume yokukhululeka Julayi 2015 kuya kuDisemba 2017. Cishe, lesi umnqamulajuqu uzobe enwetshiwe uma isimo somnotho ingakuthuthukisi.

zonke engajabule

Lo mthetho akazange ukwanelisa umuntu. Uhulumeni ngenxa yokuthi kwaba ukuthola imali engaphansi nge budget kusilela. Air abathwali baye bame kwelokuthi lokhu akusho ukuxazulula inkinga kule mboni.

Inhloko "Aeroflot" Vitaly Saveliev uzwakalise ukunganeliseki ngalolu daba. Yena okholwa ukuthi kulesi simo kufanele ususe ngokuphelele i-VAT emoyeni abathwali izindiza yasekhaya. Isimo kuvela ukuthi kusukela Vladivostok eMoscow cishe eshibhile ukuze uthole "uhambo emhlabeni."

ECrimea okwethu?

An simo ezithakazelisayo kuziwa eCrimea Sevastopol. Inhlolovo uxhumano - konke esikwaziyo. Kodwa kuze kufike umthetho, kukhona ngakho ayilula kangako. Ukuthi imithetho yangaphakathi ophoqelelwe ukucabanga - eCrimea yethu? Russian?

Kumayelana umthetho ku izichibiyelo Tax Code 2015, owawuthi yasekhaya air travel intela ekhethekile ngo-10%. Isenzo zomthetho ofanayo inamazwi "ngaphandle kuyiwe eCrimea Sevastopol."

Ngokusobala, izinkampani Russian besaba kungenzeka unswinyo kwezomnotho kusukela "ukuqashelwa" eCrimea indawo Russian. Ukuze wenze lokhu, wenze le mithetho ku tariffs, izintela nokunye. Izinkampani futhi umthetho yasekhaya akwephuli, nangaphansi unswinyo ngamazwe angawi.

10 + 10 = 28?

Esikhathini "VAT-10 per cent, uhlu izimpahla namasevisi", satshelwa ukuthi kukhona isigaba kwezimpahla ezibalulekile emphakathini, okuyinto izinzuzo ukukhokhwa VAT. Uhlu olugcwele amakhodi namagama bhalisiwe e RF Uhulumeni Isinqumo-December 31, 2004 № 908.

Kodwa kuthiwani uma imikhiqizo "lapho kwakuphambana" amagama amabili. Ngaphezu kwalokho, bheka isimo nakuba lapho imikhiqizo Bathengisa ngokuphelele sakhiwa impahla 'soft' Nokho, uwela ngaphansi kuka-18%.

Ngokwesibonelo, i-pizza. Lingase libe ngokuphelele labo imikhiqizo zingena ngaphansi yokukhululwa ukuthi. Ufulawa, amaqanda, inyama, ushizi, nokunye. D. Kodwa "uxhumano" wale mikhiqizo "yokuxhumana nabantu" "sezibiliboco" pizza intela "ngokugcwele."

Lesi simo ichaza incwadi evela eMnyango Wezezimali we-September 10, 2010 № 03-07-14 / 63 kanye yentela yombuso Izikhungo eMoscow ngo-March 16, 2005 № 19-11 / 16469. Ngokusho kwabo, 10 wamaphesenti VAT ku ukudayiswa kwezimpahla, okuyinto afakiwe ngayinye uhlu kaHulumeni. Abanye ziwela ngaphansi 18%.

Uhlu olulandelayo kuyisimo isigaba "amakhekhe, ophaya, donuts", kanye inyama, okusanhlamvu ezihlukahlukene, imifino. Kodwa ayikho into efana "empanadas" noma "I-Pizza". isimiso 'lokho akuvumelekile ke sinqatshiwe, "izikhulu esetshenziswa lapha. Bakholelwa ukuthi kufanele akhokhe ngokugcwele ezingamaphesenti angu-18 imiqulu entwasahlobo.

Pizza noma ikhekhe "Italian"

Kodwa kukhona "maphutha". Uma ufuna ukwenza i-pizza futhi zithole izinzuzo zakhe ngaphansi VAT ke ungakwazi ukuthengisa it njengoba pie "Italian". Enough ukuba zonke izitifiketi ngokuhambisana kanye izinga imikhiqizo. Buyisela igama umkhiqizo nge "pizza" ku "pie" asikhombisi buhlungu eyodwa, umthetho unikeza "yini okufanele" ngamunye mikhiqizo. Into esemqoka - qiniseka ucacise indlela yokwakheka umkhiqizo.

Arbitration Court ohlangothini osomabhizinisi

Ngaphezu kwalokho, osomabhizinisi zisebenzisa ngeengaba amakhodi, okusho "izinto ezibhakiwe" pizza, kanye "inyama kanye nenyama imikhiqizo" I-pancake ezazigxishwe inyama. Zombili lezi ikhodi "bavunyelwe" ukusebenzisa 10 per cent.

Lokhu "iqhinga" kungaholela Tribunal arbitral. Iziphathimandla zentela inselele ngesilinganiso 10 per cent, ingabe ufuna izinto zenziwe 18. Kodwa ukulamula umbango mkhuba bavame ohlangothini osomabhizinisi, t. Ukuze. GOST "amasevisi Catering. Imigomo nezincazelo ", evunywe oda we Standard State of Russia ngoNovemba 30, 2010, ukuze ufulawa imikhiqizo Culinary zihlanganisa amakhekhe, pizza belyashi. Futhi mikhiqizo aqukethe ezihlukahlukene ofakwe.