VAT ukubuyiselwa - izixazululo impikiswano intela

Value added tax - intela engaqondile, okwase kuza isabelomali njengengxenye value added ukuthi kudalwa inqubo ukukhiqizwa, ukusebenza imisebenzi kanye nokuhlinzekwa kwemisebenzi. Ibe lokhu yentela eFrance ngo-1954 futhi wathola isicelo yayo emazweni 137. Kuphela e-United States naseJapane ku-VAT indawo izintela ngesilinganiso ezintathu nanhlanu amaphesenti. The esiphezulu VAT eDenmark, eNorway, eSweden Iceland - 25 per cent, kwamanye amazwe ukusebenzisa isilinganiso sentela ezingamaphesenti angu-20.

Entela VAT emagunyeni intela wakhonza izinhlangano kanye osomabhizinisi ngamanye - bentela. Kulawulwa sibopho sokuba ukhokhe intela ngo-Tax Code. Ifomu kanye nenqubo ukugcwalisa isimemezelo sentela evunywe umlayo ofaneleko Ministry of Finance. Lowo Mbhalo wangonyaka we igcwaliswe iyatholakala esinge elektroniki namkha ngomhlobo iphepha, futhi payers nesibalo abasebenzi esuka kubantu 100 ukugcwalisa ngekhompyutha liyadingeka. Umnqamulajuqu ukuhanjiswa zokudalula - usuku 20th lwenyanga kulandela sekubika.

Namuhla, i- komthetho zentela Russia kunetinhlobo temazinga ezintathu VAT: 0%, 10% no-18%. Ukukala 10% isetshenziswa amabhizinisi ezolimo, ukudayiswa kwezimpahla izingane, ukudla, nakomagazini futhi imikhiqizo yezokwelapha. I-zero izinga VAT isetshenziswa ukuthekelisa futhi uhlu eziqondile zokuhamba. Kuyinto isicelo sale Izinga futhi kukhona welithi "zero VAT ukubuya."

VAT ibuyisela, ngaphezu omuhle intela icala, futhi ingase iqukathe yalokho engalunganga, njalo ibizwa ngokuthi "isicelo sokubuyiselwa imali ye-VAT." Lesi simo kwenzeka uma yi kwesikhathi intela isamba intela ebanjwayo (intela credit) idlula nenani lentela ubhale izinkinga ezihilelekile. Ngamanye amazwi, uma ngesikhathi intela, inhlangano wathenga imikhiqizo kuncike VAT, ezingaphezu kuka ithengiswe. Kulokhu, lokukhokha komunye oyedwa bangafaka ngaphandle entela, ngisho isicelo VAT imali. Uma bentela inqubo edeskini audit zingakapheli izinsuku alikhomba kusukela ngelanga lesimemezelo kuqinisekisa ukusebenza ukuboniswa, inhloko yabangamashumi Tax Service isinqumo esihle. Uma kukhona yomkhokhi izikweletu zentela ulibuyisela akhawunti esenzelwe umehluko buyiselo lesi sikweleti.

Entsha intela isimemezelo VAT sisebenza kusukela ngo-2010 futhi ine format electronic.

Uma ukubuya VAT sigcwalisiwe ngekhompyutha, lokukhokha komunye oyedwa kufanele yenziwe izimo ezimbili: wamanje umbiko ifomu ifomethi adingekayo edingekayo ukuze kusebenziswe ngokuzenzekelayo idatha etholwe. Nokho, kunomehluko phakathi kwalezi nemingcele ezimbili ngenxa izinkathi ezahlukene isikhathi wokuma kwabo. Ngakho, ifomu isimemezelo evunywe i-Ministry of Finance, futhi ifomethi yokubika electronic - Federal Tax Service.

Ukudalulwa entsha ye-VAT sehliselwe mashinoorientirovannomu (iyunifomu) samuntu ukubola idatha kuseli. ifomu esishintshile ifayela electronic, njenge: font, uhlamvu ukuphakama futhi uprinte format.

VAT ukubuyiselwa uye washintsha ezinye ezigabeni zayo ngazinye. It isibe kancane kancane. Ngakho, uma ngaphambi kokuba kusungulwe le dokhumenti ku-12 amashidi, manje - at 10. Ukunciphisa ivolumu kwakubangelwa inhlanganisela ngokwesigaba 3 futhi ishidi ukususwa kwesigaba 8.

Ngakho, sibonga ukwethulwa ubuchwepheshe obusha abezentela, ukwakheka entela VAT ezenzakalelayo, okuyinto lula kakhulu umsebenzi accountant nokufaka imibiko nge-Internet konga isikhathi izinhlangano onguchwepheshe.