A chete mutero pamusoro zvakaverengerwa mari. paradzanisa chizvidavirire sangano pamwe pindana mabasa

In tsika, kazhinji pane mamiriro ezvinhu apo sangano rine dzakasiyana marudzi mabasa. Zvisinei, vamwe vawe pasi UTII, uye mune mamwe zvinoshanda zvakafanana mutero hurumende kana kubhadharwa ari sandara mutero pa USN. Maererano HK Federation, chikamu ichi mitero vanosungirwa kuronga akaparadzana ndizvidavirire kugadzirwa izvo kakawanda kunokonzera zvakasiyana siyana matambudziko.

Kazhinji, chinonetsa ndechokuti akasiyana kwema pasi VAT uye uninsurable. Art. HK 170 anopa kuti pasina yoga vazvidavirire nokuda kutenga zvinhu, pfuma uye kodzero, kuti taxpayer anorasikirwa kodzero bvisa. Mabhizimisi vanobhadhara mutero chimwe pamusoro zvakaverengerwa mari uye kushandisa chimwe gadziriro vanofanira kutevedzera mitemo zvinotevera:

• VAT vanobatanidzwa mari nhumbi kana vari kushandiswa pakuvhiya kuti havasi pasi mutero uyu (chitoro);
• VAT iri deductible pamusoro nhumbi avo, izvo kushandiswa kwema pasi mutero uyu (Wholesale);
• pamwe zvachose zvinyorwa chakaita kuti VAT pakuburitswa mutengo uye deductible ari kukura umo zvinhu izvi zviri kushandiswa taxable uye vasiri taxable iri mutero kushandiswa.

A chepamutemo chitsama yaanobhadhara rinowanikwa kubva nhamba kukosha kurwira zvinhu pasi VAT, kune mari zvinhu nengarava nokuda mutero nguva. Zvinofanira kusimbiswa kuti Proportional nzira inofanira chete kushandiswa kana hazvibviri yokusarudza chezvinhu yaishandiswa mabasa achiwira pasi vabatane mutero pamusoro zvakaverengerwa mari. Kana zvebhizimisi ane mukana kuchenesa mutaro nhumbi, humboo computation angasava zvakakodzera.

Uyewo kucherechedza ndechokuti mutemo asingadi havatsananguri chaizvo nzira nokuda yoga ndizvidavirire achisiya kuti kungwara ari taxpayer nyaya. Zvisinei, sangano, kubhadhara chete mutero pamusoro zvakaverengerwa mari, pamwe vakawanda mitero, havafaniri Usamira yaanobhadhara kuti VAT zvakawandisa, uye ipapo kudzorera ramangwana nguva. Panyaya iyi zvinokosha kurega pamusoro kukanganisa, nguva nenguva zvichiitika uchidzidzira: mabhizimisi vose zvigadzirwa vari yokuchengetera zvinhu uye anozivisa VAT yaanobhadhara, zvino, kana zvichifanira, nhumbi vari hwakatamisirwa chitoro mambure runoenzanirana VAT kunoshandurwa mu magetsi kota kana akatorazve mu tevera mutero nguva. Ipfungwa Izvi zvinopesana chizvidavirire mutemo pakuverenga nhamba anotsanangurwa Tax Code, mukuwedzera, zvinonzi pakazowedzerwa Pavazhe kuyananisa sezvo nzira pokubatana rusina mutero vanobatsirwa kuburikidza ipa kushandiswa VAT deducted kubva bhajeti. Kudzivisa zvinetso ezvinhu akadaro Zvinokurudzirwa kuti mitero kana kuti kutevera zvinodiwa mumutemo, tichitarisira zvikuru, kana pasi mumwe yomutero yaanobhadhara ari papera nguva, apo bhuku zvigadzirwa kutengeswa hombe, kuti zvakajeka.

On emakambani kushandisa kwainoita mutero gadziriro kana zvinonyatsorehwa hurongwa uyewo uchinyora vabatane mutero pamusoro zvakaverengerwa mari, ane mutoro kuramba yoga Zvidavirire pamusoro mari, kusanganisira basa mari, kudiwa zvakakodzera mitero kuti purofiti. Kana urongwa sangano iri pachena delimited, ipapo Implementation nechido ichi, hapana dambudziko, asi kazhinji mumwe chikamu mari hazvigoni chokuita yakananga mhando yebasa. Somuenzaniso, mari kuramba nevakawanda yokuchengetera uye administrative mudonzvo uri kambani basa rose. Muzviitiko izvi, anofanira kutevedzerwa zvinoenderana nzira. The mari vari dzinounzwa maererano nhamba bhuku kwemari nerimwe nhungamiro Verengai chakakomba mari wekambani.

Mamiriro ezvinhu akafanana anovapo pane Zvidavirire pamusoro yakatarwa zvinhu. Midziyo yaishandiswa mabasa kufukidzwa chete zvakaverengerwa mutero, hadzina kutereswa pamusoro pfuma. Muchiitiko chino, vamwe zvinhu zvinobatanidzwa zvose nzvimbo vachida. Kuti kuverenga mujinga nepfuma mutero, muwande mambure bhuku kukosha izvi zvinhu kuti mugove kwemari kubva basa taxable pasi zvavo hurongwa.