VAT ku Germany. Kodi misonkho mu Germany? ndalama VAT

Germany ndi dziko olemera Union a European. Chaka chilichonse amaitana ambiri ndalama. Chimodzi mwa zifukwa zazikulu chikoka ndalama za Germany mokomera boma lake msonkho. Pamene, zimene misonkho muyenera kulipira Germany, komanso onse zizindikiro zawo, ndalama kuchokera ku dziko lonse ndi deploying ntchito zake Corporate Business mu dera la Republic of Germany Federal. Pali mitundu itatu ya misonkho kuti zilipo Germany:

• misonkho pa ndalama;
• msonkho si ndikupeleka;
• misonkho katundu.

Msonkho wotuluka

gulu la msonkho German kuliganizira kwambiri. Pali mitundu iwiri ya misonkho pa iwowo. Yoyamba - ndi msonkho phindu anawonjezera, ndipo chachiwiri - msonkho katundu.

VAT ku Germany si otsika kapena mkulu. Ku Ulaya pali m'mayiko kufunika anawonjezera msonkho n'chozama kupitirira mu Germany, ndi anthu omwe kuposa mlingo German.

Tax mitengo kwa ogulidwa katundu - kusiyanitsidwa. kukula avareji pakati anayi ndi asanu peresenti pa avareji, malingana ndi dera. Mu Berlin ukugwira apamwamba mlingo msonkho - pa mtengo peresenti asanu.

Ubwino anawonjezera msonkho

VAT ku Germany, m'mayiko ambiri EU kumatanthauza mitengo zitatu:

1. Yafupika.
2. Zero.
3. Base.

Kukula kwa mlingo m'munsi peresenti 19, pamene m'munsi - 7 peresenti.

Ndi kuchita masamu pa msonkho ziro mlingo katundu kufunika anawonjezera. Pa nthawi imene wogulitsa pa cholemba yobereka ndi inivoyisi zikusonyeza kufunika kwa katundu, kutenga nkhani kufunika anawonjezera msonkho, wogula angathe ndalama ya VAT atabwerera ku dziko lake. Komanso osapatsidwa msonkho kufunika anawonjezera kuti ankachita mu Republic of Germany Federal, ndi makampani a inshuwalansi.

Yafupika mlingo VAT ku Germany ntchito uphungu zofunika ndi zakudya zofunika (kupatulapo zakumwa), amene kunja m'dziko miyambo ya Germany. Komanso, phindu anawonjezera msonkho pa mlingo wa asanu peresenti ya mtengo okwana katundu ndi kulipira goodies Catering. Mlingo yaikulu ya VAT umagwiritsidwa ntchito zina zonse. VAT ku Germany pa chuma chidzankhalira pa yemweyo mlingo devyatnadtsatiprotsentnoy.

The ndondomeko ya kupereka msonkho mozungulira, ndilo phindu anawonjezera msonkho, ndi kukula mu Germany, m'mayiko ena a European Union, amatsatila malamulo a European Union linavomereza lamulo 112 cha 2006.

Misonkho ndalama

Mu Germany, pali zochepa ndi malire kukhoma msonkho. Gulu loyamba zikuphatikizapo ndalama kuchokera magwero ku Germany ndipo chachiwiri - ndalama movutikira ndi dziko. Pakuti amakhoma misonkho ndi ngongole zochepa ndi German anthu omwe mabungwe omwe si kupeza phindu, mabungwe boma akumeneko, komanso makampani akunja opanda kukhazikitsidwa okhazikika dera la Republic of Germany Federal.

Popeza 2008, mlingo msonkho ali utachepa kwambiri - kuchokera 25 mpaka 15 peresenti. Tsopano, mlingo othandiza si za 30 peresenti kuyambira wokhoma msonkho ayenera kulipira ndalama boma akadali chopereka cha zisanu ndi theka peresenti, komanso misonkho boma, kuchuluka kwa zomwe m'mayiko osiyana osiyanasiyana monga khumi peresenti ziwiri.

Monga mtengo analipira anawonjezera msonkho mu Republic of Germany Federal

Mtundu uwu wa msonkho mozungulira uyenera kulipidwa pa mwezi. Wogulitsa adzakhala kusamutsa chofunika kuchuluka kwa ndalama mu bajeti tsiku lomwelo anatumiza ndalama kwa makasitomala.

Pambuyo kampani adalowa mu m'kaundula, iwo patatha zaka ziwiri, kutumiza chisanadze zachitikadi pa kukula kwa mtengo anawonjezera msonkho, akuluakulu a msonkho wa dziko. The State ali ndi ufulu zokulitsa tsiku lomalizira kugonjera wa zachitikadi kwa masiku makumi atatu. kampani ayenera kupereka deta onse kulipira mtengo anawonjezera msonkho kumapeto kwa chaka.

Tengani kufunika anawonjezera msonkho

Pali makampani kuti zololeka sangathe kulipira VAT ku Germany. mlingo VAT ku Germany kwa inatha zimadalira mlingo ntchito. Pa nthawi imene katundu kuti anawoloka malire German, izo sizingakhoze mudzabwezedwa. Wogula angathe kukatenga katundu pokhapokha kulipira zofunika zonse miyambo malipiro :

• mtengo anawonjezera msonkho;
• kasitomu;
• excise (ngati n'koyenera).

Mawerengedwe a inatha VAT

mlingo VAT ku Germany kwa inatha zimadalira miyambo mtengo wa katundu, komanso ntchito zonse msonkho excise, lomwe linaperekedwa pa malire. Kuwerengetsa VAT mwina chifukwa chilinganizo zotsatirazi:

_VAT = P (TA + P + A) / 100 * _VAT kumene

• P _VAT - kuchuluka kwa mtengo anawonjezera msonkho;
• TC - miyambo mtengo wa katundu;
• P - kuchuluka kwa ntchito miyambo;
• A - kuchuluka kwa ntchito excise;
• _VAT - mlingo wa mtengo anawonjezera msonkho.

Chitsanzo cha kuwerengetsa tanthauzo phindu anawonjezera msonkho

Mtengo wa wagawo limodzi la mankhwala ndi 100 Mumauro. Total kunja mayunitsi zikwi 50. amalipiritsa ndi 0,15% wa mtengo okwana mankhwala onse. mankhwala si excised.

Malinga ndi zimene mlingo amenewa, kuchuluka VAT kuchita masamu mu njira ziwiri.

Ngati mlingo m'munsi mwa mlingo VAT ku Germany ndi 951 000 425 mayuro:

_VAT R = (100 * 50 000 100 * 50 000 * 0,0015) * 0,19 = 951.425 mayuro.

Ngati katundu kuchitidwa yafupika mlingo, kukula kwa mtengo anawonjezera msonkho adzakhala wofanana yuro 350 zikwi 525:

_VAT R = (100 * 50 000 100 * 50 000 * 0,0015) * 0,07 = 350.525 mayuro.

Tumizani kufunika anawonjezera msonkho

Ubwino anawonjezera msonkho pa katundu wa katundu m'dziko la 99% wa milandu ikuchitika mu ntchito ya msonkho mlingo ziro chidwi. Komabe, pali nthawi zina wogula ayenera kulipira msonkho. Mwachitsanzo, pamene kugula katundu kudzera Intaneti yobetcherana.

N'zotheka kukambirana ndi wogulitsa za mmene kugulitsa mankhwala otsika mtengo - kupatulapo VAT. Koma izi mudzachita yolambalalitsira ndi yobetcherana. Imeneyi amagulira amatenga mavuto onse ndikupeleka.

VAT ku Germany kwa katundu ndi kuchita masamu ndi chilinganizo chimodzimodzi monga mtengo anawonjezera msonkho pamene yoti katundu.

ndalama VAT

Non-wokhala Germany kulandira kubweza ndalama zimene zimagwiritsidwa pa malipiro a mtengo anawonjezera msonkho. Pakuti obwezeredwa katundu wogulitsa ndi udindo. Pofuna kuchepetsa chiwerengero cha ogulitsa mavuto Germany salinso kuwonjezera VAT kwa mtengo okwana katundu anagulitsa. Choncho, wogula kwenikweni ndibweze ndalamazo. Iye anangoti basi kulipira zochepa. Koma pali chapadera - kugula galimoto ku Germany.

Ngati pali kufunika kuti abwerere msonkho, tiyenera kukumbukira kuti achite sanali wokhala la European Union, kapena EU nzika, ngati iye ali mkati chiwerengero VAT.

Komanso, munene ikhale zofooka pa udindo ufulu kuchuluka kwa ndalama zimene akhoza analandira monga obwezeredwa phindu anawonjezera msonkho. Ngati m'pofunika kubwerera kwambiri ndalama, ndiye wogula ayenera kulipira ntchito miyambo.

msonkho

Mtundu wa msonkho linaperekedwa ndi anthu ndipo sanali anthu a Germany. Iwo onse kulipira kuwonjezera pa msonkho komanso amalipiritsa peresenti 5.5 cha kuchuluka.

Germany ankaona kuti anthu wokhala thupi, amene katundu osasunthika pa dera la boma, kapena akukhala m'dziko la miyezi isanu ndi umodzi kapena kuposerapo.

Mlingo zingakhale:

• 0%;
• 14%;
• 23,97%;
• 42%;
• 45%.

Koma mlingo msonkho zingasiyane gulu limene amanena (osakwatira samalipira kapena angapo).

Ngati misonkho lolipiridwa ndi munthu wina, pakhomo kuchuluka ndi mayuro 13 zikwi 469, 52 000 881 yuro ndi mayuro 250 000 730 kwa peresenti mlingo msonkho 14 peresenti 23,97 ndipo peresenti 42 motero. Ngati ndalama kuposa chizindikiro 250 zikwi 730 yuro, ntchito 45 pa mlingo cent. Phindu pamaso 8000 354 yuro si zedi. Kwa anthu okwatirana pakhomo kuchuluka - kawiri.

msonkho kumana

Mlingo othandiza pa benefiti kwa anthu peresenti 26,36, koma tiyenera kukumbukira kuti mlingo ndi 25 peresenti, ndipo enanso 5.5 peresenti - chopereka umodzi.

Chifukwa sanali anthu a Germany mwachindunji ntchito mlingo peresenti 26,38. Komanso, mlingo ziro msonkho zingakhalepo. Komanso, si anthu adzakhala kulipidwa 40 peresenti ya misonkho lolipiridwa ndi iwo.

Zachifumu sanali anthu ali msonkho pa mtengo peresenti 15,83. Mafumu ku Republic of Germany Federal, anthu sali zedi.