VAT dzosera nokuti ekisipoti kubva Russia: Kurongeka uye vanoronga

The mutero Zviremera vanobhadhara kutarisirwa chaizvo kuona uwandu VAT pamusoro kunze kwenyika. Sezvo mudzimu pakutengeswa kwenhumbi kunze kwenyika pasi VAT nenzira yakasiyana kuti. Tax rinowanikwa kaviri: munyika kuenda nyika uye nyika mavambo. In Russia akaita munhu VAT dzosera pamusoro ekisipoti. Chii, verenga mberi.

Misimboti mutero

Munyika kuenda yemutero iri yaitarirwa zvose kupinza zvinhu. Inofa nokuti magumo user. Nyika mavambo VAT iri yaitarirwa zvose mumhuri zvigadzirwa, pasinei vapera. Kushaya ekisipoti mabasa anoratidza zviratidzo vakasununguka kutengeserana. Kunyange zvazvo Russia haana kupinda WTO, achiri tinofanira kufungawo zviga mitero vemamwe dzaishandiswa kwacho. MuRussia, zvose aina akavhiyiwa inozviisa ane razero zvazvingava.

Mari kuti VAT pamusoro kunze kwenyika; kusiyana kubva rwevanhu

Chokutanga, kusimbisa Implementation kuti ekisipoti remapazi taxpayer anofanira kuzviisa pasi rondedzero kuna Federal Mutero Service. Anoratidza kukarukureta pamusoro zvakawandisa huwandu mutero, ndiko kuti adzoka.

Chechipiri, mushure pasi magwaro rinoitwa munhu inonyatsoongororwa pamusoro sangano kuita zvinodiwa mukati mitatu pashure kuunganidzwa magwaro. The odhita anoita chisarudzo chokupedzisira.

Chechitatu, kudzoka VAT pamusoro kunze kwenyika kubva Russia rinoitwa nokutamisa chitsama kusvika Nhoroondo taxpayer kana zvikwereti kuti mari inobhadharwa pamusoro vachibhadhara ramangwana.

Application zvazvingava

The pamazita zvavakanga inozviisa ane razero mwero anoratidzwa munyaya. 164 of Tax Code. Shandisa zvazvingava ichi chete kana nenhumbi ainge atumirwa mukati mundima Russian Federation. Kuti kushandisa zvaunoda zano, unofanira kupa kuna mutero magwaro mukati memazuva 180 pashure pokuyambuka kumuganhu. Mumwe mazuva 20 anotevera mutero nguva, pachena ndechokuti zvinopa "razero" kuzivisa.

muenzaniso

Ltd. chibvumirano kupa midziyo kuna Iran. Sangano rakanyorwawo 24 August 2014. The wava anofa musi waAugust 27, 2014. The ekisipota anofanira kupa zvinyorwa kubva 1 kusvika 20 September.

Pokushandisa razero mwero - riri basa, kwete rworudyi taxpayer. Kana magwaro asina inounganidzwa pamusoro nguva, mutero kubhadhara masangano vane mari yazvo.

kukarukureta garo

Kutsunga yomutero nechigadziko rinoitwa panguva pakutengeswa kwenhumbi mumakore mashoma vhiki kutora magwaro. Revenue dzikwanise rubles panguva Central Bank Gengi pamusoro muripo musi zvacho. Advance kubhadhara nokuti kunze kwenyika haana kuiswawo pakati Database.

The mazita magwaro achisimbisa kodzero kugamuchira dzosera kuti VAT kuti ekisipoti kubva Russia, vakaisawo munyaya. 165 of Tax Code. Idzi dzinosanganisira:

• chibvumirano ne yavamwe kambani;
• bhangi mashoko chinosimbisa okutambirwa Ndakatengesa;
• Tsika Kuzivisa ;
• kutumirwa magwaro vane mavanga tsika zviremera.

zvibvumirano

Export akavhiyiwa vakatakudzwa kubva pahwaro chesungano pakati sale, kukurukura kana ita mutengano. In chero magwaro havagoni zvinosanganisira chero mutero muvaravara. Nomutemo kupinda zvibvumirano nezvavatorwa Affiliates dziri mundima Russian Federation. Kana vakanyanya anoenda kuburikidza basa mumiriri, chimwezve vanofanira kupa kopi chibvumirano pamwe pomutumwa.

Bank statement

Bank mashoko, kunyange zvazvo ari kutsigira gwaro, asi mashoko ose pamusoro kutengeserana akasununguka. Kwaari zvakare vanofanira batanidza muripo kuti kana KURUMIDZAI-mashoko. FNS risingadi mashoko kushandiswa ita mutengano kwema.

The kwemari kubva bato wechitatu, zvakakodzera kupa chibvumirano yesarudzo pakati dzavatorwa boka uye payer. Panzira. Kubvira 2006, zvose aina kwema vanofanira ngaitorwe mutengi munhoroondo ano.

tsika kuzivisa

Gwaro rino rinofanira ane mucherechedzo tsika zviremera kuti ape zvinhu. Kana kurasikirwa magwaro ari ekisipota vawane kusimbisa aina nenhumbi Rakanyorwa.

kutumirwa magwaro

kutumirwa International anogona kutakurirwa pachishandiswa siyana pakufamba. Mumwe nomumwe wavo tsamba inivhoyisi iri rakapa:

• rugwaro nhumbi hunodzorwa Convention on ngoro kwenhumbi;
• mhepo waybill yambokurukurwa ne Convention kuti kubatanidzwa nemitemo mhepo motokari;
• CMR iri rakapa nerimwe Avtopostavka;
• frachtbrief yepakutanga akambochera maererano mitemo Federal Mutemo № 18 "Charter pakati Railway Transport".

Makopi kutumirwa magwaro vanofanira ane mucherechedzo tsika simba.

kukosha mari

VAT dzosera nokuti ekisipoti kubva Russia rinoitwa pasi mari yezvinhu. Nokuda kwema kwakadaro mwero ndiko 0%, ipapo rose huwandu "wedzera" VAT ndiyo refundable.

Dzokai uwandu mutero kubhadharwa nokuti yakatengwa nhumbi munharaunda yacho Russian Federation. Panyaya iyi, iyo ekisipota vanofanira kuramba zvinyorwa VAT "kuuya". Kazhinji kuti chinangwa ichi uvhure Sub-nhoroondo nenhoroondo 90 "Sales" uye 19 "VAT". Kuparadzira vakawanda mari mu inorwara ekisipoti kwemari kana mutengo mu yose.

muenzaniso

Muna August 2013, LLC awana nhumbi Verengai mamiriyoni 200 rubles. VAT. mazwi ose uye zvinhu zviri pasi mumwe VAT dzosera pamusoro ekisipoti kubva Russia, kunge akasangana. The sangano nyaya "razero" kuzivisa akaita muzvinyorwa Ogtagorcvac yakadai:

- DT68 KT19 - 30,508 zviuru rubles .. - mumwe yomutero yaanobhadhara akapiwa.

Muna September 2013, Company akapinda chibvumirano dzakawanda, uye nechekare 6 September akagamuchira prepayment mu uwandu 50 zviuru. Dollars. The batch mangé zvinhu wokutanga akapfuura tsika musi 26 September. The iroro sangano akatanga kuunganidza magwaro.

On zvinhu yakatengwa akaundendi vakagadzirira invoices kuti mari 327,778 zviuru. Kwiza nechekuzasi. (VAT 50 zviuru. Kwiza.), 131,111 zviuru. Kuzora. (VAT 20 zviuru. Kwiza.) Muna August uye 655.556 zviuru. Kuzora. (VAT 100 ths. Kwiza.) In September. The mari mutero dzokerai uwandu VAT kunofanira kuderedzwa 70 zviuru. Kwiza nechekuzasi. mutero aibhadhara pamusoro September nhoroondo anosuwa kuitika nhau nguva.

Kana chikuru chinoziviswa yave kudare, izvozvo aizofanira kuchinja. Kuti izvi zvidaro, imwe kupinda inoitwa muna DT19 KT68 Ogtagorcvac - 70 zviuru rubles .. Huwandu VAT pamusoro September bhiri akandwe pamusoro Sub-nhoroondo "wedzera" VAT: DT19 KT19 - 170 zviuru rubles .. Ndizvo kumboongorora dzosera nzira kuti VAT dzosera nokuda aivigirwa zvinhu.

Export haina yasimbiswa

Apo 181-fung zuva kubva musi ainge atumirwa sangano wakazviunganidza mapepa, chinofanira exchange mutero pamusoro ekisipoti unobuda pa mwero 18 kana 10%. Izvi kwemari iri dzikwanise rubles panguva pamutemo unodiwa. Payment akagamuchirwa iri bhajeti iri rechi20 zuva rakatevera mwedzi mushure Implementation. Mumakore nguva FTS vakashumira "utochnenka" pamwe 0% unodiwa. Kana "nechomukati" Nhoroondo zvaida yakawanda VAT chakashayikwa, sangano kuchaitawo kubhadhariswa. Zvinonzi mhosva yechi21 zuva rakatevera romwedzi zvacho. mari All inofanira kubhadharwa kubva mubereko sangano.

The Ogtagorcvac akaita Postings dzakadaro:

- DT91 KT68 - VAT accrual.

- DT68 KT51 - kuchinjwa mutero ari bhajeti.

Uyezve, iwe uchava kuti kuchinjwa "wedzera" VAT pakati Sub-nyaya.

overvaluation

Kuti ape dzosera kuti VAT kana motokari iri aivigirwa kubva Russia, vakashandisa kuwedzeredza zano mutengo. The kumusoro mutengo vachange zvinoratidzwa zvinyorwa, zvikuru uwandu VAT recoverable. Muchiitiko ichi pane imwe chinodiwa - Currency mberi vanofanira kuenda chaiyo nokuda ekisipota. Muchiitiko chino, vachava chimwezve chinhu kuti zvekushandisa. Havo kubhadhara chikamu dzimwe mukutsinhana zvakaoma kuti hurumende. Ndiko akaita VAT dzosera pamusoro ekisipoti motokari kubva Russia.

aina rezvedzidzo pfuma

Export mabasa zvisingachinji kuzivisa. Kunze ndiko kana unofanira kudzokera advanced kubhadharwa mutengi yakarongwa. Muzviitiko zvakadaro,

• Zviri nechibvumirano nourongwa Marketing mabasa,
• migumisiro akanyorwa to disk, izvo zvakafanira kutakura kuburikidza netsika;
• ari kuzivisa chokwadi kwokushandira chete Disc.

The Kuzivisa ipapo kutaridzwa uwandu zviuru zvakawanda zvemadhora kuti VAT dzosera kuti ekisipoti kubva Russia. zano ichi anofanira anoshandawo kupinza zvinhu.

Migumisiro kushandisa zvirongwa zvakadai - the yakasimba zvinodiwa zviri mutemo. Kuitira kudzivirira mari laundering akasuma itsva chizvidavirire mitemo mutero kudzoka. Handizvo kare kwaiva mutemo kuti mutero dzosera anogona kuitwa nerimwe ekisipota, akapa kuti uwandu VAT kare akabhadhara vanofanira chaizvoizvo kuenda bhajeti.

Tinewo funga wokusarudza kuvhura anokosha nhoroondo, izvo zvichaita kuti kune imwe VAT dzosera pamusoro ekisipoti kubva Russia.