Zokugcina VAT. umhla Ukugqitywa isibhengezo VAT

Value added tax - enye yezinto ezibalulekileyo-mali karhulumente kwaye ngaxeshanye elinye ixakayo ngokubhekiselele ukuphumeza berhafu ukuba kube nebhajethi kunye ingxelo. Izibonelelo kulo mthetho Russian kunokufuna ukuba iinkampani nje kuphela ixesha ukuhlawula irhafu kwi umbuzo, ukuze mali kunye nokubonelela isibhengezo kwawo kwiofisi yerhafu, kodwa ukwenza njalo ngokulandela imiqathango ethile zobugcisa. Loluphi uhlobo umthetho kulo mzekelo bafanelwe ingqalelo ekhethekileyo evela abahlawuli berhafu? Zeziphi ezi nkcukacha yokuhlawula VAT kunye ingxelo kule irhafu ukuya abasemagunyeni?

ingcaciso ngokubanzi VAT

VAT okanye irhafu kwi ixabiso, woba kudidi lwe ngqo. Oku kuthetha ukuba de jure byi siqinise, kodwa de facto - client okanye umxumi, njengoko imali idla ifakiwe isakhiwo lokuthengisa yexabiso leempahla.

Isixa-mali serhafu ohambelana, ekufuneka idluliselwe kwiNgxowa-mali federal, umiselwa umahluko phakathi isalathiso, leyo ibalwe ngexesha ngokuthengiswa kweempahla, isebenza okanye iinkonzo, nokuba nani eye thaca yomboneleli ezichaphazelekayo imveliso. VAT ihlawulwe kwi-mali yase Russian Federation kwi ngokwemiqathango emiselwe yi-Code Tax. Kwakhona, umthetho werhafu engundoqo lifuna urhulumente ukuba abonelele ekubhataleni VAT kwi imizimba kolawulo sibhengezo. Cinga ukuphunyezwa ethile yezi nkqubo ngokweenkcukacha.

VAT ubuyela

Umphathi wongeniso unikezelo abuye VAT, izithethe ezithile Code Tax, - 25 wenyanga elandelayo xesha lengxelo. Ngokuphathelele VAT iza kwenziwa qho ngekota. Ngoko ke, ukuba umhlawuli werhafu kuyimfuneko ukuba akhawunti kwiinyanga zokuqala ezi-3 nyaka, iyemisiweyo wokungeniswa isibhengezo-VAT ngexesha elifanayo - 25 Apreli.

Indlela Kwathi ngomhla abuye VAT, kuthathelwa ingqalelo imihla akhawunti ngaphandle?

Ngaba kubaluleke kakhulu ukuba oosomashishini ezininzi umbuzo - xa ufuna ukuthumela ukuya kuxwebhu Federal Tax Service ekuthethwa, ukuba inani 25 - imveliso. Umthetho we-Russian Federation ziquka izinga apho VAT xa ingxelo umhla wokugqibela ingxelo ngohlobo yomiselo kule meko ikhutshelwa ngosuku lomsebenzi olulandelayo. Oko kukuthi, ngokomzekelo, ngowe-2015 ebekiweyo zezi zilandelayo: imbuyekezo VAT yekota 1 kufuneka babe nexesha abasixhenxe phambi Epreli iingxelo 27 kwikota yesi-2 ifumaneka de Julayi 27, kuba lesithathu - de Oktobha 26 ngenxa 4- th - January 25, 2016. Ngowe-2016, yena, ngokumalunga sibhengezo ziya kuba ebekiweyo ezintsha. VAT - ingqokelela esifuna uyiqwalasela ngenyameko bokuqonda ezisemthethweni elawulayo. Umhlawuli werhafu Kuyancomeka ukufunda kwangaphambili. Lo mthetho ayiboneleli ngokubhengezwa VAT yonyaka. Imigaqo lokwenziwa kolu xwebhu zingqamene ngandlel kunye kwikota yokuqala.

Izohlwayo ngokusilela ukuba ingxelo VAT

Ukuba le nkampani ayiboneleli i-VAT State ingxelo kubonelelwa ngumthetho, ngokungqinelana kunye namalungiselelo Art. 119 of the Code oko Tax ukuze uhlawuliswe. Enye isohlwayo esebenzayo inkampani, leyo wasilela ukuthobela nemihla ngokusemthethweni VAT declaration, - ukunqunyanyiswa kunokwenzeka unaniso kwi-akhawunti yangoku. Ezi imilinganiselo echazwe kwi kwisitanza. 3 Art. 76 of the Code Tax.

Kusenokwenzeka ukuba kuqatshelwe ukuba isibhengezo berhafu sifundo ibonelela, kwimeko lweshishini ngamasebe, kuphela ofisi ephambili yale nkampani. Oko kukuthi, amaqela olwahlukileyo lwe inkampani abanako ukufunda i-Federal Tax Service asekuhlaleni yoxwebhu ahambelanayo.

Declaration - nge-elektroniki

Nika isibhengezo karhulumente umbuzo, kuyimfuneko kwifomu elektroniki. Ukuba Umhlawuli iya kuzisa uxwebhu ifomu ephepheni, i-Federal Tax weNkonzo afumanise ungekho. Le nkampani iya kuthathwa njengento ngumgewu kwi ngokusekwa umthetho VAT ingxelo. ebekiweyo Declaration, ngoko - hayi kwiimpawu kuphela iimfuno zomsebenzi lo mthetho ngenxa ekubhataleni irhafu kuthethwa.

Kodwa ke ngaba kufuneka njani ukunika i-Federal Tax Service of declaration yekhompyutha irhafu sifundo?

Indlela ukuthumela imeyile isibhengezo irhafu?

Ukuba uzama ukuzisa kwi sixhobo FTS ekuthethwa, ekwimo fayile rhoqo eLizwini okanye Excel format okanye ulithumele nge e-mail, i-arhente abaninzi baya kuba kumamkela. Isibakala sokuba esi sibhengezo njengomthombo enkulu ingxelo irhafu, kufuneka isayinwe. Ekubeni umthetho ufuna amashishini yolu xwebhu nge-elektroniki, kulindeleke ukuba iza kusayinwa kusetyenziswa isignitsha yedijithali, kwaye aqeshwe software ezizodwa ngayo xa uthunyelwa. Fumana ukuba izibonelelo VAT Mhlawuli afanelekileyo kwelinye lamaziko nokukhutshwa.

Indlela yokubhalisa ukuba izibhengezo yogesi?

Ukuze ubhalise usayino lwedijithali entlanganweni kufuneka ukunika yokundwendwela, kwakunye namaxwebhu usemthethweni iqumrhu elisemthethweni. Ukuba yogesi lubekwa emele inkampani, kwaye kufuneka igunya egqwetha kuye evela nenkokheli mbutho. Kukho inani elikhulu imibutho zokubhalisa EDS ukuba ngoosomashishini. Kufuneka ukhethe ezo abavunyiweyo, - abasemagunyeni abafanelekileyo zesiqinisekiso angakhupha izitshixo elektroniki, banayo iqondo eliphezulu wokukhuselwa. FTS, ngokulandelelanayo, uya kuba ukulungele ukuthatha isibhengezo VAT, isayinwe amaqhosha ukuba zikhutshwa igunya evunyiweyo isiqinisekiso.

Imilo ye imbuyekezo VAT

Enye into ebalulekileyo ukuba ingxelo ukuqondwa imeko ukuzibophelela ngokuqinileyo eyenziwe yi-VAT - ukusetyenziswa ngendlela echanekileyo sibhengezo. umthetho Russian ufuna berhafu ukuba usebenzise uxwebhu evunywe yi-RF Ministry of Finance Order № 104 ukusuka kwiminyaka 15.10.2009. Jonga ukuba yintoni na VAT, nemihla ngokubhengezwa le rhafu, esiza kuxubusha ngayo iinkcukacha ngakumbi inkalo enxulumene kunye nokugcwaliswa echanekileyo yale fomu.

Indlela ukuba ugcwalise imbuyekezo VAT?

Uxwebhu ngawo, kufuneka ibandakanye izikhombisi kwi engange, akufuneki nesenti. Ukuba ikhona, kwasekwa inkqubo yokubala VAT izalathisi ezifanelekileyo, kufuneka ukuba lemizuzwana engange yonke. Ukuba isixa - 50 eesenti okanye ngaphezulu, ngendlela enkulu, ukuba ngaphantsi - ngoko, ngokulandelelanayo, zifana.

Iphepha isihloko isibhengezo, kwakunye necandelo 1 koxwebhu kufuneka ugcwalise zonke mveliso ingqalelo ekubhataleni irhafu. Kuquka abo bangazange kukukhawulezisa kwixesha lokunika ingxelo evela transactions VAT. Lokuvala kunye nokuphendula imibutho efana iyafana naleyo iseti ukuba iinkampani okunene uhlawule irhafu kuthethwa.

IiForam Declaration ukusuka-2 ukuya 12, kwakunye ezininzi izicelo amaxwebhu ingxelo ehambelana ukuba zizaliswe, yena, kuphela xa werhafu kwenziwa imisebenzi echazwe uhlobo olunye okanye kwelinye.

IiForam Declaration ukusuka 4 ukuya 6 kufuneka zigcwaliswe kuphela kwiimeko apho siqinise uhlawula-VAT kwi-ziro.

Amacandelo ukusuka 10 th ukuya 11 uxwebhu th ekuthethwa zizaliswe, ukuba werhafu uye wabandakanyeka lokunika ingxelo i-invoyisi, kodwa oqhuba umsebenzi ishishini iimfuno zamaqela wesithathu ezisekelwe izivumelwano ezisayiniweyo arhente, izivumelwano ikomishini, kwempahla ukudlulisela, okanye umphuhlisi .

Icandelo 12 th Le mithombo mazizaliswe, ukuba:

• umhlawuli werhafu iye yabamba invoyisi umxhasi wakhe, kodwa umthetho akuthethi ukuhlawula VAT ;
• inkampani ngokwezikhkelo, kodwa unikezelo ecaciswe amaxwebhu afanelekileyo abekho phantsi irhafu yi VAT;
• ukuba werhafu kuye kwasekwa i-invoyisi, kodwa wakhululwa kwimfanelo ukuba ahlawule irhafu nebhajethi, ngawo.

VAT ibalwa njani?

Ukuze ukugcwalisa kwisibhengezo VAT, irhafu kubalulekile ukubala ngokuchanekileyo. Indlela ukujongana kulo msebenzi? konke kuxhomekeke kuhlobo oluthile impahla, imisebenzi okanye iinkonzo apho VAT ityala. Iintlobo ezithile zokutya ngokulandelelana irhafu kumyinge we-18% kunye nabanye - 10%. Kukho imisebenzi, apho irhafu kwi ngesantya zero inzala. Thina ukufunda iinkcukacha ezithile zezicelo zabo.

I-zero Isantya serhafu ethathelwa ingqalelo lisetyenziswa kwimisebenzi yorhwebo ebandakanya ukuthunyelwa kwempahla Russian ngokuqinileyo ngokubanzi sikhokelo yezivumelwano malunga nokusebenza amasiko mipu kuyo, kulungiselelo lweenkonzo zothutho ngamazwe kunye neminye imisebenzi olubonelelwa ngumthetho we-Russian Federation. izinga VAT ka-10% isetyenziswe ukuthengisa ukutya, iimveliso usana, amajelo eendaba, iimveliso zokhathalelo lwempilo. Ngenxa yoko, izinga apho yi-18%, isetyenziswa kwezinye iimeko. Ukuba inkampani ifumana nentlawulo eyenziwa ngaphambi kwexesha iimpahla, ngokunjalo kwiimeko apho VAT ubalwa ngendlela ekhethekileyo, nazo Ingabizwa rate ye-10% ne-18%.

Abanini Business zisoloko luncedo ukugcina benolwazi ezintsha entsimini yemithetho elawula ekuthengisweni kweempahla, iimveliso kunye neenkonzo zixhomekeke VAT. imithombo Main zomthetho apho kufuneka unikele ingqalelo kulo mzekelo, - Art. 164 of the Code Tax, Isigqibo uRhulumente i № 908 ukusuka 31.12.2004, № 688 ukusuka 15.09.2004 ngonyaka, inani 41 ukususela 23.01.2003 ngonyaka. Ngenxa yoko, umhlawuli werhafu kubaluleke kakhulu ukuba ukusebenzisa uhlobo oluchanekileyo VAT imbuyekezo, ukubala irhafu, kwakunye nokuthobela ingxelo esekwe osikiweyo ngokomthetho. VAT kufuneka ihlawulwe kwi ixesha. Makhe sifunde kule nkalo zolwimi ngokunzulu.

VAT Imihla

Ngoko ke, sasifunda ezincinane ezifana olusikiweyo lokungenisa ingxelo VAT. Kodwa uyazihlonipha - sazibophelela ukuba zongeza, enyanisweni, ahlawule intlawulo efanelekileyo kuNondyebo. Xa ufuna ukwenza intlawulo yerhafu-mali? Indlela angqamane ngokwemiqathango ukuziswa kunye nokuhlawulwa VAT?

Ngokungqinelana kunye namalungiselelo kwemithetho yerhafu Russian Federation wahlawula intlawulo kuthethwa kufuneka yenziwe kwimeko ngokubanzi, engadlulanga umhla wama-25 kwiinyanga zokuqala ezi-3 emva sithuba sokunika le ngxelo, kwizabelo ngokulinganayo. Oko kukuthi, ukuba, ngokomzekelo, kwikota yoku-1 le nkampani kufuneka siphakamise ukuba uhlahlo lwabiwo-mali engange-30 000 VAT, ngoAprili, ngoMeyi noJuni, kuyimfuneko ukuba ahlawule kurhulumente 10 000 engange.

Ngenxa yoko, nemihla ingxelo VAT ongaba kuphela intlawulo-mali lokuqala. Of Isimo othile ebekwe yi-mthetho kwimibutho ezingezizo werhafu kokwendalo kwi mbuzo, kodwa makusetyenziswe ngamahlakani alo emakhonkcweni e-invoyisi apho irhafu kulungisiwe. Ngoko iinkampani kufuneka ahlawule isixa esipheleleyo lokuqokelela yi-25 wenyanga elandelayo xesha lengxelo. Ngale ndlela, intlawulo nebhajethi, kunye VAT yerhafu efanayo obekiweyo.

VAT - lisi ukuba kufuneka uhlawule kwangethuba, kwakunye ingxelo ngobume kuyo.