Kodi lembani kubwerera VAT? Kuwerengetsa VAT. Mutayankha VAT kubwerera

Malinga ndi otanthauzira ndi mabuku, phindu anawonjezera msonkho (VAT) ndi mtundu wa khunyu boma bajeti ya mtengo wa katundu, ntchito misonkhano, zolengedwa konse ndondomeko magawo a kupanga katundu, ntchito ndi ntchito nalowa bajeti monga akuyendera. Choncho m'pofunika kudziwa mmene lembani kulengeza VAT.

VAT ndi chiyani?

Ngati mawu osavuta kuuza layman kuti ndi VAT, izo adzayang'ana motere: a mtundu wa msonkho, linaperekedwa ndi Mlengi boma chifukwa amalenga (kapena amagulitsa chilumba china) mankhwala, amene ndiye adzapanga phindu owonjezera mtengo wake kupanga .

M'mawu ena, msonkho kuchita masamu pa kusiyana pakati pa zogulitsa mtengo wa mankhwala ndi ndalama padera mu kugula kwake (kapena kupanga). Tikumbukenso kuti wogulitsa compensates yofanana VAT yokha, kuika mu mtengo chomaliza cha katundu.

Amene ndi mmene ayenera malipoti pa VAT

Tax Chilamulo Article 174,1 wa Code milandu ndi Misonkho limanena kuti msonkho uyu ayenera anati:

• anthu amene samapereka mwachindunji msonkho (kuti mudziwe zambiri - Article 173 ndime 5);
• maso thupi ndi malamulo, ngati iwo kulipira VAT;
• ena zana ndi makumi asanu oyamba wothandizila Nkhani msonkho.

Kudziwa momwe lembani kunena VAT, kutsata ndi malamulo ndi makampani Musatenge katundu wa msonkho, koma amapereka ogula ndi inivoyisi tidzakwatulidwa ananena mtengo msonkho.

Article 80 a Code ikuti kuti atchedwe msonkho uyu akhoza akadandaule mu mawonekedwe a mawu za kuchuluka lonse la phindu, magwero ake kwa mtengo, pamalowo adzakhala msonkho, ubwino accrued kuchuluka kwa VAT ndi zina zalembedwa mudziwe, amene anatsimikiza ndi mawerengedwe a msonkho.

zolembedwa zonse kwa opereka VAT mfundo zogwirizana umaperekedwa ndi malo ake enieni a kulembetsa kwa 20 tsiku kalendala ya mwezi wotsatira msonkho nthawi for.

Analowa mphamvu pa pomwe Article 174 la chaka panopa, tsiku loyamba amafuna opereka msonkho onse (kaya chiwerengero cha ndodo) kutenga yoyenera kulengeza mtundu kudzera njira kutumiza mauthenga kupyolera lolingana chikalata woyendetsa.

Main zinthu zosiyanasiyana za akawunti chilolezo

Mutayankha VAT kubwerera panopa ikuchitika popanda kusinthidwa - monga mwa dongosolo nduna ya Utumiki wa Finance № 104n ku 15 October 2009. Koma mu kalata CH Federal (17.10.2013, № ED-4-3 / 18585 "Atamaliza akadzabweranso msonkho anagonjera akuluakulu msonkho") tikulimbikitsidwa kuyambira chiyambi cha m'mwezi woyamba wa chaka kulowa m'malo OKTMO OKATO.

Ngati mawonekedwe a VAT kubwerera wodzala bwino, kampani kungakupatseni msonkho kubwerera. Choncho n'kofunika kudziwa mmene lembani kubwerera VAT cholondola ndi kuzigwiritsira ntchito ndondomeko structural wa kukafola chikalata kulongosola.

Nkhani anafotokoza mwatsatanetsatane mmene kupala mafomu a msonkho kwa VAT. Kupanga izo lili ndi zinthu zina.

zigawo zikuluzikulu za malipoti chikalata msonkho

Fomu pepala mutu kopita:

1. Gawo lina - zonse kukula voliyumu kuchuluka kwa msonkho umene kunditumiza ku bajeti boma.
2. Chigawo chachiwiri - amachotsera, malinga ndi wothandizila msonkho zalembedwa mu chuma cha boma.
3. Gawo 3 la chilengezo cha VAT linaŵerengera kuchuluka deducted pa mlingo wa 0%.
4. Adj. 1 gawo lachitatu - kuchuluka kwa msonkho sonyezani, amene anaonekera chifukwa cha wolakwayo.
5. Adj. 2 kwa gawo lachitatu - (umadutsa bungwe chifaniziro okhala m'mayiko ena, amene ntchito yake) ndi mawerengedwe kuchuluka kwa VAT misonkhano, malonda mankhwala osiyanasiyana, watsopano ufulu wa eni, VAT.
6. The gawo lachinayi m'pofunika kuwerengetsa VAT pamaziko a wotuluka kuti ndi malonda mankhwala, zimene ziro mlingo zikutsimikiziridwa.
7. The gawo lachisanu - linaŵerengera ndalama za zamalonda anawalozera kwa mlingo anavomera phindu anawonjezera.
8. The chimodzi gawo - VAT kuchita masamu poyerekezera ndi ntchito amalonda mtundu popanda chitsimikizo cha boma.
9. Gawo 7 la kulengeza VAT likukhudza zamalonda amene sali m'gulu la imposition wa ndalama VAT omwe sakudziwika monga nzika, kulipira misonkho, kapena kuti njira imene ikuchitika kunja m'dera la Chitaganya cha Russia.

Chaka chino, logwirizana ndi kudzazidwa ndi kulengeza VAT akusonyeza pamaso lamulo la chivundikiro tsamba kamangidwe. Ngati mchitidwe ina nthumwi malonda bungwe kumaphatikizapo kuchita zimene anasankha mwa malamulo, zigawo atsala m'gulu kulongosola chikalata mogwirizana ndi dongosolo la.

Malangizo kudzazidwa limasonyeza kuti opereka VAT monga maziko kukafola kulengeza ayenera kutenga mabuku, kugula buku akaundula a mlandu (timva msonkho nkotheka).

Chitsanzo: VAT kulengeza mu 2014

Zokambirana pepala msonkho amabwerera ayamba kudzatunga pepala chivundikirocho. Kalata ya kulembetsa akuluakulu msonkho ananena kuti chinthu choyamba kulowa zokhudza PPC ndi alendo.

Chinthu "Number zosintha" zikusonyeza kuti m'kupita chikalata mtundu malamulo (mu nkhani yobweretsa chachikulu - 0, proximate chikalata - 1). Zizindikiro ndi mawu a VAT ndipo zikuphatikiza malamulo lili ndi mfundo za mmene lembani kulengeza kwa nyengo ya misonkho.

Danga "Kusimba Chaka" ayenera kukhala ndi mfundo zokhudza chaka chimene agonje kwa chilengezo VAT. Fomu ayenera akwanira, kusonyeza ake chiwerengero utumiki lolingana, omwe amalandira malipoti. Pankhaniyi, amasonyeza malamulo mtengo wa 400, izo zikusonyeza kuti wokhoma m'kaundula mu malo mpukutuwu ndi ada mangala.

Kuchokera pa zizindikiro classifier wa ntchito chuma chaka chino, amasonyeza NACE. Mu katunduyo "The kudalirika ndi kukwaniritsa mfundo ziri mu mawu amenewa, ine kuwatsimikizira 'kupsa code, chiwerengero cha potsata munthu amene walemba chikalata (mutu wa bungwe - 1, trasti - 2).

Maina ndi utoto nthawi yomweyo zimayikidwa mu "siginecha". Ngati siginecha anaikidwa pa mphamvu notarized yovomerezedwa, zambiri pa pepala boma, kutsimikizira onse anatumizidwa mphamvu signatory, zomwe zina mwa "Tsamba kuonetsera ulamuliro woimira Mulungu."

dongosolo zambiri

Kodi lembani kunena VAT pa ndondomeko ya:

• woyamba gawo kusonyezedwa zokhudza kuchuluka kwa msonkho kuti azikatumikira ku bajeti boma kapena inakonzedwa kuganizira;
• chingwe cha 010 analowa malamulo OKTMO (OKTMO 033-2013 Chabwino chomveka kuyambira chiyambi cha chaka);
• Werengerani 020 - kuno ku kanjedza analowa mtundu wa gulu bajeti mu mawonekedwe encrypted, izo analengedwa ndi cholinga nawuza VAT (18210301000011000110);
• mu mzere 030 omwe alowa deta mawu kachulukidwe wa msonkho umene uyenera kulipidwa mu chuma cha boma; Calculated mabungwe kudziletsa chipani kuchita zinthu entrepreneurial kuti kuika inivoyisi;
• Werengerani 040 lakonzedwa kuika buku la msonkho lokhazikika kwa malipiro, monga momwe akutchulidwira Article 173 (ndime 1);
• mu bokosi 050 analemba Uwerenge reimbursement anakonzera bajeti boma;
• mfundo yomaliza ya 040 ndi 050 amaonedwa ndi gawo 3 zambiri.

Kodi kudzaza mu msonkho kubwerera kwa wothandizila msonkho VAT, zomwe ndi gawo lachiwiri la bukuli? Tiyeni tione chitsanzo. VAT Declaration chiri motere:

• mzere 010 lakonzedwa kuika malamulo a Chifukwa kulembetsa gulu la bungwe yachilendo, amene amachititsa kuwunika malipiro a ndalama msonkho ndi amapereka momwe chuma;
• mzere 020 akuyimira dzina lonse la gulu malonda akunja si udindo msonkho;
• mu mzere 030 wapangidwa alendo phunziro ili;
• mu mzere 040 aikidwa mogwirizana ndi malamulo gulu bajeti;
• mzere 050 - kachidindo Classifier madera oyang'anira tauni;
• mu mzere 060 lembedwa ndi kuwerengetsera komaliza VAT anafuna kupereka wothandizila msonkho;
• mzere 070 ndi malamulo yoika zinthu ikuchitika ndi phunziro, amene ayenera kuwerengera ndi kulipira ndalama msonkho;
• mzere 080 limasonyeza kuchuluka kwa VAT, wothandizila ndi anayesedwa mu nthawi atsopano a misonkho;
• mu mzere 090 zinalembedwa voliyumu ya amachotsera msonkho, amene anaonedwa ndi wotuluka tsogolo kugulitsa katundu (misonkhano, ntchito).

Pali nthawi imene mukufuna kuganizira, pamene anakonza mu 2014. The VAT kubwerera mawonekedwe kudzazika ndi kusintha zina. Ngati palibe deta mu ndime 080, phindu olembedwa chintchito 090 060. Popeza deta Zithunzi 090, pa 060 kufunika 080 olembedwa.

Chigawo chachitatu limasonyeza mlingo wa msonkho, maziko ake, kuchuluka kwa msonkho kale mlandu, kuchuluka kwa refunds onse. Amaloledwa ndi VAT kubwerera akutanthauza choncho basi kapangidwe komwe Chioneke motero, monga pansipa.

• samalipira ndiye kuti PPC awo ndi malata;
• 010-040 amasonyeza zambiri za kuchuluka kwa msonkho pa mlingo wina ndi msonkho m'munsi akufotokozera Nkhani 153-157 ndi 159 wa Tax Code;
• 010, 020 - chifukwa Uwerenge mzere msonkho 18% ndipo 10% mitengo. deta kuchita masamu ndi kuchulukitsa ziwerengero GR. 3 a chigawo chachitatu 10 kapena 18 ndi kugawa chifukwa ndi 100.

Progressive kapangidwe dongosolo la Chigawo chachitatu

1. Kuwerengetsa 030, 040, wachulukitsa mfundo ya ndime 3 Ndime. 3 pa 18, ndiye kugawanitsa ndi 118 (ngati n'koyenera, 18 m'malo mwa 10, 118 - 110).
2. 050 - apa pansi voliyumu ya m'munsi msonkho ndi mawerengedwe VAT, pamene kampani amagulitsa katundu.
3. 060 - pa mfundo iyi kukonza deta pa maziko a msonkho ndi kuchuluka accrued pa ulimi unsembe ndi kumanga ntchito zolinga munthu.
4. 070 - apa opezeka mabuku a ndalama chifukwa cha wotuluka tsogolo malonda; Komanso anapereka mfundo yogwira za malipiro osiyana ndi kukhazikitsa nchito anakonza.
5. 080 - kakunena pa milandu zokhudzana ndi maganizo malipiro zimene zimachititsa kuchuluka kwa m'munsi msonkho (Article 162).
6. 090 - kuchuluka kwa VAT, lomwe liyenera kukhala nawo. Komanso mu 090 ndi 100 kupanga ndalama deta kuti anati kugula ndi isanafike deduct, liyenera kubwezeretsedwa nthawi ya wotuluka nkhani 0%.
7. 110 - VAT mawerengedwe deta amene anapereka kwa kasitomala pamene amalandira payouts wanu.
8. 120 - apa analowa accrual okwana mtengo anawonjezera msonkho.
9. 130-210 - kuchuluka kwa VAT kwa deduction ena. MFUNDO YOFUNIKA KWAMBIRI: mzere 200 wogulitsa tabulated deta anagwidwa ndi gawo 070, ndime 3. Komanso dziwani pano kuchuluka anatengera kwa deduction ya umwini wa wolowa chabwino, Ndipo adawalamulira ndi ndalama zosiyanasiyana za milandu.
10. 210 - analowa mfundo wogula ayenera kulipira msonkho. Izi zokhudza mfundo za deduction ndi kusintha kwa chuma cha boma.
11. 220 - kuno chifukwa cha Kuwonjezera chili mfundo 150-170, 200 ndi 210,130.
12. 230 - Uwerenge komaliza kwa malipiro, pakuchitika kudutsa gawo.
13. 240 - Uwerenge komaliza, kuwerenga ndi kuchepa mu gawo panopa.

Mu gawo lachinayi, kulowa zokhudza zochita zimene kwathunthu ataphimbidwa ndi katundu wa msonkho, kapena mlingo umene ndi ziro.

kudzazidwa mchikhalidwe

• Ndime 1 lili ntchito mu mawonekedwe a zizindikiro.
• Ndime 2 Kwalamulidwa msonkho m'munsi ndi kulemekeza zizindikiro, mlingo pa zimene nthawi n'kufotokoza ziro.
• Ndime 3 amasonyeza zokhudza amachotsera chifukwa wotuluka ndime 1 ndi 2.
• Ndime 4 cholinga kuchotsa VAT buku wachibale wina code.
• Ndime 5 lili deta pa kuwerengetsa msonkho omwe poyamba anatenga deduction zochita kuti panalibe chifukwa kolembedwa kwa mlingo 0%.
• Mfundo chakhumi limasonyeza kuchuluka lonse msonkho ndi deductible (wachitatu Zithunzi + Zithunzi wachinayi - wachisanu Zithunzi).

Mu kumaliza gawo lachisanu pali kufunika kukachitika kuti gulu amalandira ufulu monga ndalama msonkho ndi ziro mlingo zalembedwa mu deduction misonkho.

Pali dongosolo ena a kudzaza mu gawo limeneli.

• Ndime 1 lili ndi mfundo za malamulo ntchito.
• Ndime 2 zikusonyeza msonkho kwa aliyense ndondomeko, ndi kutsimikizira kuvomerezedwa mtengo ziro.
• Ndime 3 amasonyeza kuchuluka msonkho kwa wotuluka onse.
• Mu ndime 4 analowa msonkho m'munsi pa chilichonse code.
• Werengerani 5 kulewerana kuchuluka kwa msonkho pa opusa zizindikiro ziro mlingo kuti anaonekera panthawi anasonyeza m'chikalata, ndi ufulu deduct.

Gawo Six inakhazikitsa kukachitika kuti gulu ikuchitika ntchito ndi kulungamitsidwa zosatsimikiza kwa chimamangidwa mtengo ziro.

maonekedwe:

• Werengerani 1 - mudziwe zizindikiro ntchito.
• Werengerani 2 - iliyonse kanthu amasonyeza Nawonso achichepere payokha misonkho, monga zafotokozeredwa Article 167 la malamulo a msonkho.
• Ndime 3 lili ndi mawu kuchuluka kwa msonkho.
• Mu ndime 4 analowa zokhudza amachotsera chifukwa malonda pa zizindikiro zonse zimene ziro mitengo mulibe chitsimikiziro.
• Zotsatira mu mizati 2, 3, 4 nao mu mzere 010.
• Ngati deta ndime 3 mzere 010 ndi wamkulu kuposa mizere deta 010 mizati 4, mzere 020 ladzala.
• Ngati pali zinthu, kuthetsa pamwamba kukhuta mzere 030.

M'gawo chiwiri lili ndi mfundo za musalekane pa ntchito kulembera, kapena asandilembe msonkho udindo, ndi zoletsedwa yachilendo.

• Werengerani 1 010 - mudziwe zizindikiro ntchito.
• 2 Chiwerengero 010 - mtengo wa bwana, omwe sali pansi VAT, ndipo anagulitsidwa kunja.
• Werengerani 3 010 - mtengo kugula zinthu kapena ntchito, zomwe sizikhudza kuti VAT (wachibale wina kachidindo).
• 4 Chiwerengero 010 - Tax tochepa nkhani, amene mwalandira pa umafuna malipiro.
• 020 mabuku a zolemba mzere malipiro (kapena pasadakhale) kwa zotsatsa malonda amene amapangidwa (anapanga) miyezi yoposa isanu.

Udindo kugonjera mfundo zolakwika

Ife tafotokozazi malamulo zofunika kulembetsa zolembedwa msonkho kugonjera la lipoti la ulamuliro yoyenera. Tikumbukenso kuti Article 81 ya Tax Code amasonyeza kuchita mwambo kulephera kwa deta agonjera pachithunzichi kudzazidwa zigawo zolakwa zina.

Pamene deficiencies zimapezeka pa gulu amafuna kuzipeleka kwa akadzabweranso VAT mu Baibulo asinthidwa. Komanso, ntchito yobweretsa "utochnenki" mlandu zilango ndi misonkho ku boma. M'munsi mwa msonkho malamulo a dziko lathu amapereka milandu pamene nkhaniyo ayenera kulipira misonkho, mwayi kuti tichotse udindo kupereka mawu owonjezera a.

Nthawi zina, udindo wa "utochnenku" zikhoza kupewedwa?

• Tax samalipira anafunika kugonjera mfundo kusinthidwa pamaso pa akuluakulu msonkho analidziwitsa iye mfundo za kafukufukuyu ndondomeko understating msonkho ndalama, amene ngati malipiro, kapena kuti zidziwitso za chiyambi cha ndalama kafukufuku wotsimikizira zimenezi.
• Kuchuluka yotsalira ndi zilango akhala analipira asanakalambe, mpaka panthawi imene chaperekedwa "utochnenka" maulamuliro a msonkho.

Features a kapezedwe mwachindunji zachitikadi

Choyamba, tisaiwale kuti "utochnenka" ayenera kwathunthu kutsimikizira mfundo zolondola. Muyeneranso kuganizira kuti VAT kubwerera kwa aliyense samalipira nthawi msonkho amapereka monga yofanana nthawi.

deta onse ayenera kutsatira oikidwa ndi malamulo abwino. Tax wothandizila angaonetse deta ya amakhoma misonkho amene ali zolakwika kapena misstatements anapezeka.

Nthawi zambiri, pali zifukwa zikuluzikulu ziwiri kufunika kupereka mauthenga ndikusinthidwa: underpayment kapena overpayment. Pamene underpayment gulu la msonkho ayenera kuti mudziwe zenizeni. Koma ngati cholakwa anatulukira mwa wokhoma pambuyo kuzipeleka ananena ndi sanadutsitse kwa underestimation a m'munsi msonkho, mfundo mlandu kusintha m'gulu kuchotsedwa.

Kubweza ndalamazo ulamuliro msonkho pamene overpayment ndi palibe kufunikira kugonjera "utochnenku". Iwo amatsatila Article 78 la malamulo a msonkho. Koma ayenera kuti msonkho ndi njira yofunika kwambiri ndi kubweranso kwa ndalama, ndi kufunafuna kuti awonetsepo overpayment ndikusinthidwa kulengeza. Choncho, kukachitika kuti gulu akufuna kuti mutengeko overpayments, "utochnenku" n'kwabwino kutsatira ofesi yokhomera msonkho.

Kodi ndingatani kuti atsimikizire amachotsera msonkho

Ngati bungwe amachita ngati wothandizira msonkho, amachotsera ngati imvera yoyendera makamaka okhwima (iwo amaoneka mu mzere 210 a chigawo chachitatu). deta awa ali odzazidwa ndi amakhoma misonkho ya.

Pankhaniyi, pali mndandanda wa mabungwe amene alibe deduction msonkho anapereka:

1. Anthu amene sayeneranso VAT malinga ndi Article 145 la malamulo a msonkho.
2. Makampani kuti litsatira chuma ndi katundu analandidwa.
3. Mabungwe akuchita amkhalapakati (ndi nawo mawerengedwe a) mu kugulitsa bwana malonda Makampani yachilendo, osati ataima pa nkhani ya akuluakulu msonkho la Russia.

Munthu obweretsa msonkho akhoza kuzigwiritsa ntchito deduct VAT zinachitikira kupeza mankhwala malonda ku makampani chiyambi zakunja komanso mwambo kuwombola kapena pangano katundu oyang'anira tauni.

Mndandanda wa mapepala kuti awonetsepo kumbali amafuna deduction otsika. Izo zonse zolembedwa malipiro okhala ndi nkhani kuti kumana ya VAT kale kuti bajeti boma; ma invoice wopelekedwa kuyenela umene wokhoma msonkho. deduction A tingayembekezere okha pamene kugula zidzagwiritsidwanso ntchito zochita wokhudzidwa ndi VAT.

Ndi ma invoice wopelekedwa ayenera kukhazikitsa mfundo zina zofunika. Kukachitika kuti kutanthauza deduction "bungwe", izo kulembamo kuti anali mwachindunji nthumwi. Bungwe mu chimake izi paokha amakonzekera ma invoice wopelekedwa ku chibwereza. Baibulo limodzi amasungidwa chipika kuti aziona ma invoice wopelekedwa, izo chili mu malonda Buku lomaliza, tsiku kwa bukuli.

buku lina anatumiza kwa ma invoice wopelekedwa ulamuliro buku analandira analembedwa kugula magazini. Malamulo amenewa anakhazikitsa ndi RF boma linavomereza mu December 2000 (№914).

M'pofunika kulabadira kwa chakuti pa chimake pamwamba, ndi inivoyisi kugulitsa chilli si poyera, kotero ntchito sikuloledwa kwa deduct ku kuchuluka kwa malipiro pasadakhale, omwe anafuna. Gwiritsani msonkho ubwino kokha pamene za- mankhwala adzaphedwa pa nkhani ya kalekale.

Tikukhulupirira mudziwe chathu kumatithandiza inu kuwerengera VAT ndi molondola lembani kulengeza lapansi.