For Dummies: VAT (ukoshi akawedzera mutero). Tax kuzivisa, mitero uye nzira kuti VAT dzosera

Kutaura kunokosha wakawedzera mutero (VAT) - haasi chinonetsa, kana kupinda mashoko. Basic ruzivo nezvenyaya achauya batsira kwete chete ramangwana maakaundendi uye nezvoupfumi, asi vanhu kure dzakananga pazvinoitwa kwakadaro.

The upfumi zviri VAT

VAT ndiwo mutero kuRussia, kuchikosha rokuchinja paumbwe hurumende bhajeti. Musimboti mutero kukosha akawedzera kuti kuratidza zita raro zvakazara. Kureva, ndiko kukosha-akawedzera, izvo zvakawedzera kukosha yepakutanga mugadziri zvibereko (mbishi kana Semi-rapera chigadzirwa) chiri accrual.

Nokuti "Dummies": VAT - mutero kuti rinowanikwa uye vakabhadhara kambani-vaburitsi, Wholesale uye Retail zvokutengeserana masangano, uyewo munhu Entrepreneurs. In tsika, saizi yayo kunotsanangurwa so zvibereko mwero iri kusiyana yacho kugamuchirwa Implementation wayo zvigadzirwa (zvinhu uye mabasa) uye chitsama mari kuti dzave kushandiswa kwayo kugadzirwa. Zvichitaurwa zviri nyore, kuti chikamu chigadzirwa, iyo kambani kana mutengesi "increment" kune yepakutanga chigadzirwa (chokwadi chiri achangobva akasika ukoshi), uye ndiye taxable chawo. pakati kunanga mutero mhando ichi, nokuti chinosanganisirwa mutengo chigadzirwa. Pakupedzisira, nayo ngaitorwe mutengi, uye wevakadzidza (uye tsika) kuti muripo wayo muridzi nhumbi uye vagadziri.

Zvinhu mutero

Zvinhu pakupomera VAT ndiko kwemari kubva pakutengeswa mishonga asika, yabudisa mabasa uye mabasa, uyewo:

- mari varidzi vezvinhu (mabasa, services) yavo vakasununguka chinja;

- mari yokuvaka uye chokugadza mabasa anobudiswa nokuda zvinodiwa;

- mari kupinza zvinhu, uye nhumbi (inoshanda, services), kupararira iro rinoitwa pamusoro munharaunda Russian Federation (harisi vanobatanidzwa taxable mujinga mari mutero).

VAT payers

Article 143 of Tax Code akasimbisa kuti VAT payers - vari pamutemo masangano (Russian uye vatorwa), uyewo munhu Entrepreneurs, wakaumbwa mutero zvinyorwa. Uyezve, payers yevateresi ichi ndivo vanhu kuita sangano kwenhumbi uye mabasa mhiri kumuganhu Tsika Union, asi chete kana tsika mitemo hwakagara zvinosungirwa yokubhadhara nayo.

Tax pamusoro VAT mwero

MuRussia, mutero pamusoro VAT inopiwa muna 3 mushanduro:

1. 0%.
2. 10%.
3. 18%.

Tax nokuchengeta pakutsvaga vachiwedzera kuti chimbadzo yakakamurwa 100, pasi taxable chawo.

Havana pasi accrual yomutero asiri uchishandisa nokukurumidza (dhipoziti kuvhiyiwa pamusoro paumbwe guru mvumo, kuchinjwa wakaiswa yesangano uye assignee pakati yesangano iri zvebhizimisi, etc.), kubva pakutengeswa munyika, uye vamwe vazhinji, ari mumutemo.

18% kubva muzana VAT zvazvingava

Kusvikira 2009, 20% VAT zvazvingava rinoshandiswa vakawanda kwema. Zvinonzi pari kushandiswa mwero 18%. Nokuti kukarukureta pamusoro VAT munofanira ngaaverenge zvibereko mutero nechigadziko uye chimbadzo yakakamurwa 100. Kunyange nyore: zvaraireva (nokuti "dummies") VAT, mutero nechigadziko zvikawanda ne nhamba mutero unodiwa - 0.18 (18% / 100 = 0.18). Saka, uwandu VAT yaisanganisira ari mutengo kwenhumbi, mabasa uye mabasa, ndichienda vatengi.

Somuenzaniso, kana mutengo zvinhu pasina VAT - 1000 rubles, mwero unoenderana vorudzii zvinhu zvakadai - 18%, dzemaitirwe iri nyore:

VAT = X PRICE 18/100 = 0.18 X PRICE.

E. VAT = 1000 X 0,18 = 180 (rubles).

Somugumisiro, mashoko kutengesa mutengo nhumbi - nayo ngaaverenge mutengo kwenhumbi pamwe VAT.

Kwakaderedza mwero VAT

10% VAT zvazvingava inoshandawo mamwe mapoka zvinogadzirwa zvokudya inokurukurwa chinokosha munzanga nokuda kwevanhu. zvigadzirwa izvi zvinosanganisira mukaka uye dzavo nomukaka, bota zhinji, shuga, munyu, zvimwe zvoku-, hove uye nyama zvigadzirwa, uyewo mamwe marudzi zvinhu vana uye chirwere cheshuga.

The razero mwero VAT, zvikurukuru kushanda kwayo

Rate of 0% zvinoshanda nhumbi (mabasa uye mabasa) chekuita muchadenga mabasa, kuti Implementation, iyo dzokubudisa uye kugadzirwa kwezvinhu zvinokosha simbi. Uyezve, yakawanda remapazi yazvinoshandisa pakutenga pamusoro kufamba kwenhumbi mhiri muganhu, pamasikiro zvinofanira kuita Customs maitirwe ezvinhu. The razero mwero VAT kunoda vhidhiyo uchapupu ekisipoti, izvo anopiwa kuti mutero zviremera. The pasuru magwaro anosanganisira:

1. Agreement (kana chibvumirano) pakati taxpayer pamusoro kutengeswa kwenhumbi imwe munhu kubva Russian Federation uye Customs Union.
2. Tsika Kuzivisa kuti aina zvinhu pamwe kwairayirwa kucherechedza tsika Russian nzvimbo uye musi kuenda nhumbi. Unogona kutumira magwaro kuti zvokufambisa nokuchengetedza, uyewo mamwe uchapupu exports upi chigadzirwa kumuganhu Russian.

Kana, mukati memazuva 180 kubva musi kufamba kwenhumbi mhiri muganhu hauna rwakanga rwuchibuda asingaiti ndokuiswa mutero yakazara pasuru magwaro zvakakodzera, payer vanosungirwa kubhadharisa uye kubhadhara VAT pa18% simba (kana 10%) zvazvingava. Pashure pomuedzo kuunganidzwa netsika nokusimbisa inogona kudzokera kana akabhadhara mutero kuti zvaizopedza nayo.

Kushandisa kwacho mwero

Zvinofungidzirwa zvazvingava inoshandiswa prepay uye mune dzimwe nguva. Nokuti "dummies" VAT rinowanikwa pana ichi mwero kana zvakakodzera nokuda zvinonyatsorehwa kukosha nhumbi kuziva "akagara" mu mutero wake. Izvi zviri kuitwa nyore inonyatsoita, zvichienderana norudzi VAT prices.

Apo 10% VAT zvazvingava dzaona ndiyo 10% / 110%.

Kana mwero 18% - 18% / 118%.

Kuzadza mu mutero anodzoka kuti VAT uye mashoko

Panguva kutanga kwekupwanyiwa wokugadzirira chokuendesa mutero nhau akaundendi basa rinonyanya Pakusarudza hwaro hwaakange uwandu mutero akapomera vakazochinja. Kuzadza kunze VAT mutero Kuzivisa rinotanga pamasikiro zita peji yacho. Zvakakosha chaizvo kuti zvakarurama uye nokungwarira kupinda zvose zvaida mashoko (mazita, Codes, marudzi uye zvichingodaro. D.). Pamapeji zvose zvinopa musi uye siginicha musoro (kana SP), riri papeji pamberi anofanira ndokutsika. Declaration anofanira kuzviisa pasi mutero panzvimbo kunyoresa, asi kwete paya pane rechi20 romwedzi zvichitevera nhau kota. Panguva imwe chete iyoyo, uye wakaisirwa mubairo wayo (pamwe Quarterly nguva). Saka, mari uye mutero nokuchengeta nokuda 1st chikamu 2014 aifanira kuitwa pamberi 20 April wegore ano.

kukarukureta mutero

Nokuti "Dummies": VAT bhadharika rinowanikwa mumatanho dzakawanda.

1. Kutsunga yomutero hwaro.
2. VAT accrual.
3. Kutsunga uwandu mutero mari.
4. Musiyano dzaona uye vaibhadhara mutero (kubvisa) uye uwandu VAT kunyorerwa.

Kana nekumwisa mari pamusoro dzakava chitsama taxpayer iri kodzero dzosera musiyano pamusoro chikumbiro zvakanyorwa uye pashure sarudzo, asi zvakawanda pamusoro paikoko.

mutero mari

Cherechedzai inofanira kubhadharwa kune residues, kureva, uwandu VAT, iro akapa bhizimisi uye inobhadharwa dzimwe tsika kana kwekurasira zvinhu. Zvakakosha kuti mutero deductible, aiva zvakananga ukama kuti kuongororwa turnovers. Zvichitaurwa zviri nyore, kana VAT mhosva pamusoro Kutengeswa turnover kwenhumbi "A", ipapo akaenda kutenga zvose zvinoitwa nechokuita chigadzirwa ichi. Kusimbisa kodzero bvisa vanopupurirwa ne invoices kubva bhizimisi, uyewo zvinyorwa pamusoro mubhadharo uwandu mutero pamuganhu. VAT wavo yoga mutsetse. invoices aya nyaya ari oga forodha, uye Anovhura nomumwe zvinhu zvinonyorwa kutenga mubhuku iri kutenderwa chimiro.

Panguva mutero audits kazhinji vane mibvunzo pamusoro zvekupfakira zvisina kufanira fanira minda, nomudzimu kururama mashoko, uyewo kusavapo vakasaina kuti mvumo vanhu. Kazhinji, mumamiriro ezvinhu akadaro, asi IRS vashandi aizoita kuti runoenzanirana uwandu mari kuti kutungamirira chero kuongororwa VAT uye Zvirango.

Electronic nokuzvininipisa kuzivisa

Sezvo 2014 mutero VAT kudzokera anofanira kuzviisa chete zvemagetsi chimiro. Pane zvimwe anosiyiwa chokuita chinokosha mutero neChikomonisiti.

Terms of VAT dzosera

Kugutsikana mitero kodzero muripo vaibhadhara uwandu mutero chinoitwa pachishandiswa dhesiki odhita, zvinoberekwa mutero nezviremera. Declarative nzira kuti VAT dzosera kuitika chokuita mitero vashoma kusangana zvinotevera ezvinhu:

- yaipedzerwa vaibhadhara mitero (VAT, excise mabasa, mari mitero uye mugodhi) Hachifaniri asingasviki mabhiriyoni 10 rubles .. 3 karenda makore anotangira gore chikumbiro muripo;

- the payer kuwana kubhengi vimbiso.

Kushandiswa murayiro uyu rinopa asi mumwe ezvinhu: kuti payer anofanira kunyoreswa nevateresi vatariri Russian Federation haana asingasviki 3 years asati pakunamata mutero adzoke mutero refunds.

Zvinofanira muripo

Nokuti VAT dzosera kuti taxpayer vanofanira pasi mutero simba chikumbiro zvakanyorwa kuti dzosera yevateresi mari. zvitsama izvi inogona kudzorerwa mashoko akati nhoroondo kana akaisa kure kuzorwa kuripwa mamwe kubhadhara (kana mumwe wavo chikwereti). Mukati 5 Mazuva rokuongorora chisarudzo chakaitwa. Dzosera kuti VAT yakaitwa munguva imwe iri mari raanotaura chisarudzo. Kana pokumbononotswa kuunganidzwa mari kuti nhoroondo taxpayer kodzero yokugamuchira mubereko kuti kushandisa mari yomutero vakuru (kubva bhajeti).

dhesiki odhita

Kuongorora kururama kwemashoko vakadzoka chitsama mutero Inspectorate mukati 3 months ichiitwa dhesiki odhita. Kana kutyorwa zvisina yakaiswa, ipapo 7-zuva nguva pashure pakupera odhita iri kunyora iongororwe munhu kuudzwa pamusoro legality kuti offsetting.

Kana kuputswa Russian mitemo Inspectorate akagadzira rokuongorora mushumo, yakavakirwa chisarudzo chakaitwa muna aremekedzwe taxpayer iro (kana kuramba kukwezva kana kuti sunga). Mukuwedzera, kero mutadzi iri pachena zvinodiwa kuti vadzokere kunyanya vakagamuchira uwandu VAT uye mubereko kuti kushandisa mari idzi. Kana asiri mutsividzo kuti mari iyi yebasa iri kwayo kudzoka kune Russian bhajeti iri basa kubhangi zvakabuda rubatso. Zvikasadaro, mutero zviremera vanofanira debit runodiwa mari pasina kupiwa mukana wokuzvidzivirira.

Vamwe mbuva chokuita dzemaitirwe uye kuripwa VAT, vanonetsa zvokuti kwenguva pfupi kunzwisisa, asi kufunga uchinzwira anopa mugumisiro. A dambudziko unokosha omumwe mutero uyu anosika chaizvo mashoko uye kugara yekupindurwa RF mutemo.