Kodi kuwerengera VAT, katundu msonkho pa msonkho? Mfundo, ma aligorivimu ndi chimango zolimbana.

Msonkho kwa mtengo anawonjezera (a chidule ambiri: VAT) mwa misonkho onse alipo ndi imodzi mwa ndalama zikuluzikulu msonkho, kuwerengera si mophweka. mabungwe Large ndi zambiri chofunika ndalama zolowa kwa mawerengedwe a VAT ndipo ndi yowerengera wapadera amene amadziwa kuwerengetsa VAT.

Ndime 1. 146 ya Tax Code limanena kuti zida yosonkhanitsa VAT ndi mbali kutsatira kumalo a ntchito:

- kugulitsa katundu, ntchito ndi ntchito m'dziko lonse la Russia;

- kulanda dera la katundu Russian zosowa zawo, ndalama zomwe sawalola ndi wochotsera mu mawerengedwe a msonkho pa phindu kampani;

- ulimi wa zomangamanga ndi unsembe ntchito kukumana ndi zosowa zawo wa kumalo a ntchito;

- imports katundu m'dera miyambo ya Russia.

Art. 146 ya Tax Code imafotokoza kuti opereka ya VAT ayenera kupereka makasitomala ndi ogula anakhazikitsa malamulo ameme la yamalonda ndipo onetsetsani kuti mabuku zogwirizana a malonda ndi kugula. Komanso, muyenera onetsetsani kuti chipika mabuku analandira ndi chikalata ma invoice wopelekedwa. M'munsi VAT zikuphatikizapo Uwerenge malipiro pasadakhale amene alandira monga malipiro isanakwane ndi makontena tsogolo la katundu.
Ambiri novice zachuma ndikaganizira kuwerengetsa VAT pa pasadakhale. VAT kuchita masamu ndi chilinganizo otsatirawa: "VAT kuchuluka wofanana kuchuluka patsogolo, akufufuta 118, nachuluka ndi VAT 18. Ngati mtengo 10%, chiwerengero cha VAT, motero, wofanana ndi kuchuluka patsogolo, akufufuta 110, ndi kuchulukitsa ndi 10" . VAT mogwirizana ndi zofunikira za nyengo malamulo malipoti ndi kalendala kotala.
Kodi kuwerengera VAT

VAT kuchita masamu malinga ndi aligorivimu zotsatirazi. Kuchuluka kwa msonkho accrued twente faifi, izo deducted Uwerenge amachotsera onse msonkho, ndipo zotsatira zake ndi VAT, kuchuluka kwa omwe adzafunika kusamukira ku bajeti. Ngati kuchuluka ali wamkulu kuposa Uwerenge amachotsera accrued kotala ya msonkho, msonkho kwa kuchepetsedwa. obwezeredwa VAT adzapatsidwa malinga ndi Art. 78 ya Tax Code. Kuti mudziwe zambiri za mmene kuwerengera VAT, zopezeka mu Tax Code ndi zinthu zina malamulo.
Chizindikiro amasonyeza katundu msonkho wa kampani ndalama okwana linaperekedwa kwa bajeti. zinachitikira lonse zikusonyeza kuti kwa yachibadwa ntchito mulingo woyenera gulu la mtengo wake ayenera kukhala pakati pa 30 ndi 40% wa phindu ndi. Komabe, anapatsidwa kulunjika a dongosolo msonkho mu dziko lathu, mlingo wa katundu msonkho siyana kuchokera 2 70%.
Pakuti mawerengedwe katundu msonkho n'kofunika kuti akatunge mndandanda wamitengo msonkho ndi kuwerengera ndalama anachokera ku kugulitsa katundu (komanso makonzedwe a misonkhano, ntchito), omwe kampani walandira kwa nyengo. Kenako muyenera kuona mmene kuwerengera katundu msonkho. Ndi chiŵerengero cha kuchuluka kwa ndalama msonkho ndi kuchuluka kwa ndalama zomwe anapeza atagulitsa mundawo, kuphatikiza ndalama sanali opaleshoni. Ndalama komanso ndi katundu msonkho mtheradi ndi wachibale. More molondola wachibale katundu - chiŵerengero cha chizindikiro Mtheradi wa katundu msonkho kwa mtengo wa kuchuluka wongokhazikitsidwa.
msonkho amaganizira kampani phindu ukonde kwa chaka. msonkho uyu lolipiridwa ndi makampani akunja ndi zoweta kuti phindu pa ntchito zawo pa dera la Russia. Kuwerengetsa msonkho pa msika wa bungwe kovuta. Phunziro kwa mndandanda wa msonkho ndi phindu ukonde wa kampani. Choncho, kwa mawerengedwe a msonkho koyamba kudziwa phindu ukonde kwa lonse malipoti bungwe (msonkho) nthawi. Kuti tichite zimenezi, kunja kwa phindu okwana gulu kutenga ndalama zake. Ndiyeno, ndi wina - kwa nyengo.
Kudziwa ndendende zomwe amati phindu bungwe, m'pofunika akaonekere kwa Tax Code. Article 248 ndi tanthauzo la zinthu ndalama zimene imvera misonkho kwa msonkho, mu nkhani ya Tax Code kuchokera 252 mpaka 267 ikulongosola za ndalama, chimene chingalowe kuchepetsa phindu kampani mu mawerengedwe a zopeza asanachotse.