Yintoni abahlawuli beVAT? Indlela yokufumana ngubani umhlawuli we-VAT?

Ekuqaleni kweminyaka engama-90. Ngenkulungwane yokugqibela, ukulungiswa kwemarike kwaqala eRussia. Zonke iindawo zomsebenzi wezoqoqosho zoluntu zatshintshiwe. Ugxininiso olukhethekileyo lwahlawulwa kwiirhafu. I-VAT yenye yezinto zokuthotywa ezigunyazisiweyo zokuqala ezazisetyenziswa.

Nentsingiselo

Ukuqaliswa kwe-VAT ukususela ngoJanuwari 1, 1992 kwavunyelwa ukuba kuqinisekiswe indlela elinganayo yokuthatha inxaxheba kwinkqubo yohlahlo lwabiwo-wonke, ukuba kungakhathaliseki ukuba iinjongo zabo zentlangano kunye nezomthetho kunye neendlela zobunikazi. Oku bekubangelwa isisombululo semisebenzi ephambili njengale:

1. Isifundo soBomi besiHlomelo ukuya kulungelelaniso lweenkqubo zerhafu zamazwe aseYurophu.
2. Ukubonelela ngesibonelelo sesigxina sebhajethi.
3. Inkqubo yokufumana iirisithi.

Imisebenzi

Ukwangoku, i-VAT ithathwa njengenye yeerhafu eziphambili zerhafu. Isiseko sokuqokelela ixabiso longeziweyo. Yakhiwe kuzo zonke izigaba zokuvelisa kunye nokusasazwa kweemveliso / umsebenzi / iinkonzo. I-VAT isekweni yoluhlu lwerhafu yerhafu yangaphandle. Ngohlobo lwee-additives ezithile, ziqokelelwa ngokuzibandakanya kwiindleko zempahla eyenziweyo. Ngaloo ndlela, inxalenye yentela idluliselwa kumsebenzisi wokugqibela. I-VAT, isebenza njengerhafu echanekileyo engathe ngqo, yenza imisebenzi emibini ehambelanayo:

1. YoLawulo.
2. LwezeMali.

Ingxelo yokugqibela (ithathwa njengongundoqo) iququzelela ukuqokelela imali ebonakalayo evela kwiihlomelo kwixabiso lemali yengeniso. Oku kufezwe ngenxa yobulula bokugcina nokuzinza kwesiseko. Umsebenzi wokulawula, ngokubhekiselele, uboniswa ekuvuseleleni ukugcinwa kwemveliso kunye nokuqiniswa kolawulo lomgangatho kunye nexesha lokukhuthazwa kwemveliso.

Indlela yokujonga ukuba umbutho ungumhlawuli we-VAT?

Njengoko izifundo zerhafu zizo zonke iinkampani, kungakhathaliseki ukuba:

• Uhlobo lwemisebenzi yabo;
• Ukubambisana kweSebe;
• Iifom zobunini;
• Ifom yeSebe kunye nomthetho;
• Inani labasebenzi, njl

Abahlawuli be-VAT bangamalungu omthetho, aqhuba imveliso kunye neminye imisebenzi yezoqoqosho kwaye apho, ngokomthetho, umsebenzi ohambelana nawo uphathiswa. Inkqubo yentela iyasebenza kwiinkampani ezenziwe ngokuhambelana nemimiselo yelizwe langaphandle, ukuba ziyasebenza kwintsimi yeRussian Federation. Kwakhona, ii-IPs ngabahlawuli be-VAT, ukuba imisebenzi yabo ihambelana nokuphunyezwa kwemisebenzi, iimveliso, iinkonzo eziphantsi kweerhafu zongeziweyo. Amashishini afaka amashishini kunye nokutyalomali kwamanye amazwe asebenza kwimveliso okanye omnye umsebenzi wezorhwebo kwimimandla yaseRashiya. Ukubhaliswa kwabahlawuli be-VAT kwimeko yokugqibela eyenziwa kwindawo yokusebenza ngokusisigxina eRussian Federation.

Imithetho yedolophu

Abahlawuli be-VAT yizifundo ezithengisa impahla kwimimandla yaseRashiya. Ngokukodwa, umbopheleleko wokuphumeza ukuhluthwa kuhlala kunye nommemezeli okanye omnye umntu onqunywe ngokuhambelana neMigaqo yeeMpahla. Ierhafu ihlawulwa ngethuba okanye ngaphambi kokumiselwa kwebhengezo. Kwimeko yokudluliswa kwemveliso, iinkonzo, imisebenzi, umthengi ngumhlawuli we-VAT.

PBUL

Ukususela ngoJanuwari 1, 2001, umntu osomashishini ngumhlawuli we-VAT. Nangona kunjalo, iimeko ezithile zisekwe kwezi zifundo. Ukubala kwerhafu kumashishini anikezela ngeenkonzo zothutho enziwa ngokubhekiselele kwimeko yalezothutho. Ukuqhutyelwa koololiwe, abahlawuli be-VAT ngumphathi woololiwe, imibutho yokuvelisa. Ngaloo nto, iiyunithi zokuncedisa, ezingengabasebenzi bokuthutha, faka njengezifundo ezizimeleyo, zithwalwe irhafu. Ukuba kubandakanywa izithuthi zomoya, ii-airports, i-squads air squads, i-airports, i-aircraft kunye neziseko zobuchwepheshe, njl njl., Zibophezelekile ukuhlawula imali.

Ephakamileyo

Amachwep, iinkampani zokuthunyelwa, iiyunithi zokuhlangula, ulawulo lwesitya kunye neminye imibutho yomlambo kunye nokuthuthwa kolwandle ngabahlawuli be-VAT xa bethengisa iinkonzo ezinxulumene nokuthutha kwamanzi. Kwimeko apho ukuthengiswa, ukuthengiswa kwempahla, ukuthengiswa kwamashishini kuthengisa ngabalawuli, umbopheleleko wokunikezela irhafu eyongeziweyo ikwabelwe abameli bobabini okanye iikhomishina zekhomishini, kunye nabathengi okanye abakhomishinala.

Umzuzu obalulekileyo

Ngokuhambelana nomhlathi 1 we-Art. 143 yeMigaqo yeRhafu, izifundo zerhafu zi:

1. Umbutho.
2. Abantu abathengisa impahla kwimimandla yamasiko eRussia Federation.
3. Oosomashishini ngabanye.

Ileta yeSebe lezeMali uNombolo 03-07-11 / 66 iqulethe inkcazo yokuba iziko elizimeleyo libophezelekile ukukhupha i-invoyisi xa kuqeshisa igumbi, kubandakanywa kuyo irhafu kwixabiso elongezelelweyo. Oku kuthetha ukuba umhlawuli we-VAT yinhlangano engenzi nzuzo. Ngaphezu koko, kumacandelo 2 no-3 kweli nqaku le-NK, le mibutho ayifakiwe kuludwe lwabo abanakho ukuxolelwa kwiirhafu.

Ngaphandle

Umthetho uqulethe uluhlu, olubandakanya abantu kunye nemibutho engabhawuli i-VAT. Ezi ziquka amashishini anemali yabo yeenyanga ezintathu zokuqala zekhalenda ezahamba ngokuqhubekayo, xa kuthengisa impahla, iimveliso, iinkonzo, kunye namalungelo epropati ngaphandle kwentela, ayizange idlulele iiregle ezigidi ezi-2. Kufuneka ikhunjulwe ukuba oku kuxoxwa akusebenzi kwizixhobo ezithengisa iimpahla ezinokubakho ngexesha elichazwe ngasentla. Eli lungiselelo alisebenzisi nakubantu abafake iimveliso kummandla wesithethe waseRussia Federation.

Amaphepha okuxolelwa kweerhafu

Izifundo ezibiza ukuba zixolelwe kwiimbopheleleko zokuhlawula iinqununu kufuneka zithumele amaxwebhu afanelekileyo kunye nesaziso esibhaliweyo kwinkonzo yerhafu kwindawo yokubhalisa. Iphakheji yee-securities ibandakanya izicatshulwa ezivela:

1. Iincwadi zokuphendula ngeendleko / iimali kunye nemisebenzi yezoshishino (i-PBJUL).
2. Isalathisi se-akhawunti (kubambisene nomthetho).
3. Iincwadi zokuthengisa.

Ukongezelela, kufuneka unikezele ikopi yamaphephandaba akhutshiwe kwaye athola ii-invoyisi.

Isikhathi

Ukuxolelwa kumsebenzi womrhafi wenziwa ngumsebenzi ogunyazisiweyo weenyanga ezili-12 zekhalenda, ukuqhuba ngokulandelelana. Ekupheleni kweli xesha, kungekudala umhla wama-20 wale nyanga elandelayo, izifundo ezingazange zihlawule i-VAT kufuneka zihambise isicelo esibhaliweyo kumzimba wolawulo. Kuhamba kunye namaxwebhu aqinisekisa ukuba ngexesha lokuphela kokuxolelwa kwimivuzo yentlawulo inani lemali ekuthengisweni kweenkonzo, iimveliso, amalungelo epropati okanye imisebenzi ngaphandle kokuqwalasela ukuqokelela akuzange kudlulele i-ruble yezigidi ezi-2 kuzo zonke iinyanga ezintathu ezilandelelanayo. Kwimihla yeshumi, ulwazi olufakiwe luhlolwe yinkonzo yerhafu.

Xanduva

Ngokusekelwe kwiziphumo zophicotho-zincwadi, inkonzo yokulawula ingakuqinisekisa okanye ingaqinisekisi ngokusemthethweni ukukhululwa komhlawuli kumbopheleleko. Ukongezelela, umzimba ogunyazisiweyo unokwandisa ixesha lokungabanjwanga okanye ukugatya umfaki sicelo ukuba enze njalo. Kwimeko apho le mali engenhla ingeniso yexesha lokuxolelwa, iqumrhu lilahlekelwa lilungelo lokuzuza. Ngaloo ndlela, umntu okanye inkampani ngumhlawuli we-VAT ukusuka ngosuku lokuqala lwenyanga apho kuphulwa ukuphulwa, ngaphambi kokuphela kwexesha elingenakuhlawulwa. Kanye nale nto, isixa sohlwayo kunye nezohlwayo zerhafu ziya kuqokelelwa kwiziko.

Registry

Uyazi njani ukuba umhlawuli we-VAT ungumhlawuli we-VAT? Ukuyalela ulwazi, kubhaliswa irejista ekhethekileyo karhulumente. Iqulethe ulwazi malunga nabo bonke abantu abathweswe irhafu ngombandela. Qinisekisa ukuba ngaba umhlawuli we-VAT ungumxholo, ngoko ke, kwaba lula kakhulu. Kufuneka kuqatshelwe ukuba ngokuphunyezwa kweKhowudi yeRhafu, kubhalisiwe abhaliso abaninzi. Oku bekubangelwa imfuno yokulungelelanisa lonke ulwazi olungenayo kwiibhunga lolawulo. Ukuyigcina, iziseko ezahlukahlukeneyo zenziwa. Nangona kunjalo, ebaluleke kakhulu kuyo yonke imithombo yirejista karhulumente. Iqokelela lonke ulwazi oluyimfuneko malunga nezifundo apho umthwalo ukukhupha irhafu:

• Iinkcukacha zobhaliso.
• Ulwazi malunga nokubunjwa nokulungiswa kwakhona kweshishini.
• Iinkcukacha malunga nokwenza utshintsho kwirejista.
• Amadokhumenti anikezelwe liziko leshishini kumagunya afanelekileyo.

Imisebenzi ebalulekileyo

Njengoko kuchaziwe ngasentla, ukubunjwa kwesiseko kubangelwa imfuno yokulungelelanisa ulwazi. Idatha evela kubhaliso ingafuneka kwiimeko ezahlukeneyo. Umzekelo, ukufumana ukuba umxholo ungumhlawuli we-VAT. Kodwa njengomthetho, ishishini alinayo loo mbuzo. Irejista idla ngokusetyenziswa ngamagosa erhafu ngexesha lokuhlola. Kwakhona, ulwazi oluvela kwiziko ledatha lusetyenziswa ekuphunyezweni kwe-audit audit. Kwakhona, ukuba kuyimfuneko, le nkcazelo elandelayo idluliselwa kwiziko ledatha ukuya kwizicelo zamagunya anegunya:

• Ulwazi malunga nobukho okanye ukungabikho kolwazi.
• Amaphepha afakwe yinkampani xa ebhalisiwe.
• Iindidi ezahlukeneyo.

Umyalelo wokufakwa kwesihloko kwirejista

Kusuka apha ngasentla kulandela ukuba abahlawuli be-VAT phantse onke amabhizinisi enza umveliso kweli lizwe okanye athengise imikhiqizo yokuveliswa kwemali. Kwinqanaba lomthetho, iprotocol ekhethekileyo yavunywa, ngokubhekiselele kulo mbandela kufakwe kwirejista. Ukugcinwa kwayo kuyimfuneko. Ukubhaliswa kwezifundo kwenziwa kwi-Federal Tax Inspectorate. Ukubhalisa, kufuneka ubonise iphakheji efunekayo yamaphepha. Amaphepha makwenziwe ngokuhambelana neemfuno zomthetho. Ubhaliso kwiRejista luxhomekeke kuphela kulawo mashishini afumaneke njengabahlawuli be-VAT.

Iimpawu zenkqubo

Ukungena kwirejista kwenziwa ngolu hlobo lulandelayo:

1. Isicelo esifanelekileyo sithunyelwe kwi-ofisi yommandla we-Federal Tax Service. Isetyenziswe ngokuhambelana nefomu evunywe yiSigqibo sikaRhulumente.
2. Isicelo sihamba kunye nephakheji efunekayo yeziqinisekiso, apho zonke iinkcukacha ezifunekayo kwisifundo zikhoyo.
3. Wonke amaxwebhu kufuneka angeniswe / athunyelwe ngokusemthethweni kumzimba ogunyazisiweyo kungekudala emva kweentsuku ezili-10 phambi kokuqala kwerhafu elandelayo.

Amaphepha okubhalisa kwirejista

Isicelo kufuneka sihambisane:

1. Iirisithi echaza ukuba imali yombuso ihlawulwe. Ngaphandle kwayo, amaxwebhu aya kuqwalaselwa ngumbutho okhethekileyo.
2. Iphepha eliqinisekisa ubungqina benkampani ewela phantsi kweyiphi na indidi yabahlawuli be-VAT.
3. Uxwebhu olubonisa imeko yenkampani esebenzayo eRashiya (kwiinkampani zomthetho ezingaphandle kwemvelaphi).
4. Kwimeko yokudluliselwa kweshishini ngokubanzi ukuya kulawulo olukhethekileyo lweerhafu, isicelo sokuqala siya kufakwa.

Emva kokuqwalasela amaxwebhu angenisiweyo kunye nokuqinisekisa ulwazi olukhoyo kuwo, ukuhlolwa kweerhafu kuthatha isigqibo esifanelekileyo sokufaka isifundo kwirejista karhulumente. Ukususela kuloo mzuzu umntu obhalisiweyo waba ngumhlawuli we-VAT esemthethweni.