Art. 172 yeRare Code yeRussian Federation ine magwaro. Zvinhu 1.1 uye 6 zveArt. 172 yeRare Code

Art. 171, 172 yeRare Code yeRussian Federation yakatsaurirwa kudhakwa kweVAT. Vanoziva kuderedzwa kwemazana emitero inotarirwa pamitero inotengesa, chikamu chekubhadhara kubvumirwa kwakaitwa nevatengesi kana avo vakadzingwa nehupfumi hwezvimwe zvikonzero. Nzira idzi hadzitori chete tsanangudzo yemasara, asiwo mitemo yekushanda kwavo. MuArt. 171, 172 yeRF Tax Code (nemashoko) inogadzirisa mamiriro ezvinhu ayo iyo yezvematongerwe enyika inogona kutarisira kuderedza mutengo wemutero. Muchikamu chino, tichaongorora zvinonyanya kushandiswa pamitemo, nzira yekushandiswa kwekodzero yokudhonza, uyewo zvitsva izvo zvave zviri kushanda kubva muna 2015.

General information

Mundima 1 yeArt. 172 yemutero wemitero inotsanangura zvikonzero zvinoderedzwa. Mutero wacho unoderedzwa zvichienderana nemashoko akawanikwa kubva kune invoice yakabudiswa nevatengesi / vanotengesa apo mubhadhati achitenga mabasa, michina, kodzero yemiti, mabasa. Inogadzirwawo maererano nemagwaro anotsanangura chokwadi chekuderedzwa kweVAT kwekutengeswa kwenhumbi kuRussia kana kune dzimwe nzvimbo dziri pasi pehurumende dzayo, kubhadhara mari inoregererwa nevashambadziri. Kudzingwa kunogona kuitwa uye maererano nezvimwe zvivimbiso mumatambudziko anotsanangurwa muzvikamu 6-8 ne3 zveChikamu 171.

Mamiriro

Maererano nendima 1 yeArt. 172 yeRare Code yeRussian Federation, zvigadziriswa zvinoshandiswa chete kumari inopiwa kune mubhadhari mukutenga kwemabasa, mishonga, kodzero yemitengo, maitiro muRussia kana kuti inotsoropodzwa navo pazvinotengeswa zvinhu mumunda wenyika kana kune dzimwe nzvimbo mukati mehutongi hwacho mushure mokunge zvinhu izvi zvichinyorwa uye Kana pane chirongwa chikuru. Kuderedza mutero pakutengwa kwe OS, NMA kana midziyo yekugadzira inoitwa zvakakwana. Muchiitiko ichi, isu tiri kutaura pamusoro pezvinhu zvinotsanangurwa muzvikamu zviviri uye zvina zveChitsauko 171. Kudzingwa kunoitwa mushure mokunge vatorwa. Kana ukatengwa kwemashumiro, mishonga, kodzero dzepfuma kana basa remari yekune imwe nyika, mari yacho inodzokororwa maererano neshandanho yekutengeserana kweCentral Bank, inoshanda pazuva rayo kutumirwa. Kusiyanisa mumutero wemutero unoumbwa nemunhu anowana pamwe nekubhadhara kwakadzingwa kunowanikwa mune zvisiri zvekutengesa mari pasi pemitemo inowanikwa muArt. 250, kana mari iri pasi peunyanzvi. 265 yeR Code.

Nguva

Iyo yakasimbiswa neCh. 1.1 Art. 172 yeRare Code. Maererano nemitemo yezvakagadzirwa, zvinokwaniswa zvinogona kutorwa munguva yekuzivisa mukati memakore matatu kubvira musi wekutumira kwezvinhu zvakatengwa nemubhadhara muRussia kana kutengeswa munharaunda yaro, uyewo kune dzimwe nzvimbo dziri maitongi ayo. Mundima 1.1 yeArt. 172 yeRare Code yakasimbisawo murairo unokosha. Mutengi angagamuchira invoice mushure mekuguma kwenguva iyo kodzero yemiti, zvigadzirwa, mabasa kana mabasa zvakanyoreswa, asi isati yasvika pakupinza chirevo chinotaurwa muChitsauko 174. Munyaya iyi, pasi pechinhu 1.1 cheArt. 172 yeMutero weRare, nyaya yacho inogona kutora chikamu ichi kuderedza kubva panguva iyo zvinhu zvakapinda mazviri.

Deductions for sales

Mitemo yekushanda kwavo inopa ndima 3 yeArt. 172 yeRare Code. Muchiitiko ichi, tiri kutaura pamusoro pemabasa akataurwa muChitsauko 164 (pfungwa imwechete) yeCh Code. Kurasikirwa pamusoro pavo kunoitwa panguva yekuverengwa kwebhasiro yemitero inowanikwa muArt. 167. Kuderedza muzvikwereti zvakataurwa muchitsauko 10 cheChitsauko 171 kunoitwa musi unofananidzwa nezuva rekuverengerwa kwetero pamutengo we 0%. Mamiriro ekumanikidza munyaya iyi ndeyekuwanikwa panguva yezvinyorwa, urongwa hwezvakatsanangurwa neChitsauko 165.

Mimwe mitemo

Zvikwereti zvinotsanangurwa mundima 5 171 yenyaya yacho inoitwa zvakakwana mushure mekuratidzwa kwemashoko ekugadzirisa anowanikwa mubhuku rekuverengera kwekudzoka kwezvinhu kana kukaramba kwemabasa, zvigadzirwa, maitirwo. Kuderedzwa kwemutero kunofanirwa kuitwa kwete mushure megore rimwe kubvira pazuva rokubviswa kwesangano. Deductions inowanikwa muparara. 1 uye 2 yeshoko rechitanhatu nhatu dzezvinyorwa 171, zvinogadzirwa maererano nemitemo inotsanangurwa nechigadzirwa 1 chechirevo chinenge chaonekwa, uye inotaurwa mundima yechitatu - panguva yekuverengwa kwechikonzero, inopiwa neunyanzvi. 167 (ndima 10). Muchikamu chekupedzisira, kana panguva yekugadzirisa basa iro risina kukwanisa kugamuchira kuderedzwa kwemari yacho, izvi zvinoitwa nesangano rinotsiva sezvo mutero unoshandiswa mubhajheti, inotarirwa nebhizimisi paunenge uchiita mabasa ekuvaka uye emagungano maererano nezvinodiwa maererano neshoko 173.

P. 6 yeArt. 172 yeRare Code

Kuderedza muzvikwereti zvingagadzirwa kubvira pazuva rokutengeswa kwemiti, kubudiswa kwebasa kana kupa hurumende, kupa kwekodzero. Kubviswa kwemutero kunobvumirwa mumatambudziko akaiswa munyaya 8 yeChirungu che171. Kubviswa kwacho kunoitwa muhuwandu hwekuderedzwa kwakaverengwa kubva kuhumwe hwehumwe hupi hupi hupi hupi hwakapiwa, mabasa akaitwa, kutora kodzero kana kutengeswa zvigadzirwa. Maererano nendima 6 yeArt. 172 yeRare Code yeRussian Federation, kubhadharwa kwavo mberi kunofanira kubatanidzwa mukubhadhara kwavo, kana mamiriro akadaro akaiswa musangano.

Kuparadzanisa kwekusiyana kwemari

Inoitwa maererano nekugadziriswa kwevovo inopiwa nevatengesi nenzira yakarongerwa muzvikamu 5.2 uye 6161 zvechikamu chacho. Zvakakosha kuti kune chibvumirano kana zvimwe zvinyorwa zvinotsigira chokwadi chekuzivisa kana kubvumirwa kwomubatsiri kuchinja kwekutengesa kwezvinhu zvakatumirwa, Nheyo kana kodzero dzinodzingwa. Kugadziriswa kwemari kunogona kuitwa mushure memakore matatu kubva pazuva rokunyorwa kwekugadzirisa invoice.

Art. 172 yeRare Code (nemashoko)

Maererano nemitemo iri mubvunzo, kubvisa mutero kubva kune akawana kunowanikwa mumatambudziko maviri. Yokutanga ndiyo yekubhadharwa mberi. Pasi pemubhedha 12 weChitsauko 171, mari inoshandiswa nemutengesi inenge ichideredzwa. Pamutengo we168, anopa invoice mukati memazuva mashanu (karenda) kubva pazuva rawakagamuchira mberi. Panguva imwe chete, mitengo 18/118 kana 10/110 inoshandiswa. Kuti akwanise kubhadhara maererano neArt. 172 yeMutero weRare, nyaya yacho inofanira kunge ine rimwe runyorwa rwemashoko. Zvinosanganisira:

1. Invoice yakabudiswa nenzira yakakodzera.
2. Payment orders. Aya mabhuku anotsigira chokwadi chekubhadhara.
3. Chibvumirano, icho chinorondedzera mamiriro ekugara achaitwa nekufambira mberi.

Kana imwe yemamiriro aya isati yasangana, mubhadhari haagoni kuverenga zvakaderedzwa.

Kudzoka kwemari

Mushure mekutengeswa kwezvinhu kune mutengi uye kutumira maererano neArt. 170, zvipo zvekare zvakabhadharwa zvinofanira kubhadharwa kubhadharo. Kudzorera kwemitero kubva kubva mberi kunowanikwa nemunhu anowana nguva panguva yavanenge vachida kuderedzwa. Inoshandiswawo panguva iyo chibvumirano chacho chakagadziriswa kana kugadziriswa, uye kubhadhara kwakagamuchirwa kwekudzosa kwakatevera kwadzorerwa. Kudzorera kunoitwa mumutengo wakagamuchirwa kubhadharwa pazuva rekubhadharwa.

Outreach

Shandisai kubhadhara mutero pasi peunyanzvi. 172 yeRare Code yeRussian Federation inogona kuva yevashandi, zvigadzirwa, kodzero kana mabasa ayo akawanikwa kuti adzoke kana kushanda kwekutengeserana kunoenderana neVAT. Zvisinei, kuzadzika kwechiitiko chekupedzisira hakukwanisi mukuita. Maererano nendima yekutanga uye yakarasika kubva muna 2009, ndima 2 yeArt. 172 yemutero weRare, kuitira kuti ugamuchire kuderedzwa, zvinoverengeka zvinotarisirwa zvinofanira kuitwa. Ngationgororei zvakadzama.

Uchapupu hwechokwadi cheVAT

Kugutsikana zvinyorwa zvinogona kuva chibvumirano kana zvimwe zviito, maererano nezvinodiwa mutero kunoderedzwa. Zvichienderana nezvakajeka zvekugovera, mamiriro akasiyana ekushandisa kwekuderedzwa anosarudzwa. Kana zvinhu zvacho zvakatengwa muRussia nokuda kwemari, mutero wacho unoderedzwa kana akaiswa kune mubhadhari. Iyi sarudzo inonzi inowanzoonekwa. Kutendwa kwechokwadi cheVAT kunoitwa nemagwaro akawanda. Pakati pavo mune invoice, kuyananisa / kugamuchira zviito uye nezvimwe zvakadaro. Kana icho chigadzirwa chakatengeswa kuRussia muhurumende yekutsika, ipapo kugutsikana kunogona kupiwa chete kana VAT yakabhadharwa kufamba kwezvinhu. Muchiitiko ichi, chokwadi chekuderedzwa kwekubhadharwa kwemari yemitero hazvina basa. Mutemo uyu unoshanda kumitemo yekutengeswa kwenguva pfupi, kushandiswa kwemisha, kushandiswa kunze kwenzvimbo dzekutonga.

Invoice

Kuvapo kwaro ndicho chinhu chinodiwa pakuderedzwa pasi peArt. 172 yemutero wemitero, kunze kwekuti mutemo unopa zvimwe. Semuenzaniso, invoyisi haifaniri kubhadhara mutero nemaanisi. Izvo zvinofanira kuonekwa pano, maererano ne Tsamba ye Federal Federal Service yakagadzirirwa musi waOctober 21, 2013, bhuku rekutsvaga rose rakabudiswa. Chimiro chayo chinogona kushandiswa nemasangano ezvematongerwe enyika ekugadzira kushandiswa kunowanzoitwa muupenyu hwehupfumi. Dzinosanganisira, pakati pezvimwe zvinhu, kuendeswa kwebasa. Kushandiswa kweFR kunokurudzirwa, asi kwete. Kukundikana kushandisa iyi fomu hakugoni kuva zvikonzero zvekuramba kubhadhara mitero nokuda kwekutengesa kwezvinangwa zvemitero.

Kushandiswa kwemamwe mabasa

Kuita kodzero pasi peArt. 172 yeRare Code yeRussian Federation, iyo inyanzvi inofanira kuita mabasa:

1. Kubudiswa kwemiti, kushandiswa kwebasa kana kushanda kwebasa, mukushandiswa kweiyo nyaya yacho ine basa rekudhura kweVAT. Kutaura, kunyanya, kunoitwa zvose pamusana pemabasa, uye yakagadzirirwa kubhadhara.
2. Kuendeswa kwezvinhu muRussia, kubudiswa kwebasa, kupa kwebasa nekuda kwezvavanoda, mari dzacho dzisingabvumi kana kuverenga mutero wekubhadhara, kusanganisira kuburikidza nekuderera.
3. Resale yekutengesa zvinhu, zvichienderana nemitero.

Kubvuma kubhuku

Zvinhu zvakagadzirwa, maitirwo, basa rinofanira kupindirwa nekunyoresa kwemashoko ekutanga. Maererano neArt. 172 yeMutero weNtefisi, saka kubviswa kunobviswa kune iyo yeVAT yemari inowanikwa kana inobhadharwa apo zvigadzirwa zvinotengeswa kuRussia, mushure mokunge yava kupinda muhupo hwezvigadziro zvakakodzera. Panguva imwecheteyo, kuderedzwa kwemutero wakatengeswa nevatengesi pakutsvaga kweS OS, zvigadzirwa zvekugadziriswa kusanganisira, pamwe chete nezvinhu zvisingaoneki kana zvinhu zvakatamirwa kumativi ose, zvinoshandiswa zvizere mushure mokunge zvagamuchirwa kuti zvinyorwa. Kodzero yekushandisa zvitsauriro inomuka kana zvose zvinodiwa zvinosangana.

Innovation

Art. 172 yakabhadharwa neshoko 1.1. Yakatanga kushanda musi wa1.01.2015. Maererano nehutano hutsva, kubviswa kwemitero kwakagadzirwa mundima yechipiri yeArt. 171 inogona kuendeswa kune vane masimba ekudzora mumakore matatu mushure mebasa, zvigadzirwa, maitirwo, kodzero dzepfuma inowanikwa nemubhadhari muRussia kana kutumirwa kunharaunda yaro kana kune nzvimbo dziri pasi pehutongi hwehurumende, ichanyorwa. Kuchenjerera kunofanira kubhadharwa kune rimwe mukana wakaiswa nemutemo. Kunyanya, kana mutengi akawana invoice kubva kune mutengesi mushure mekuguma kwemutero panguva iyo zvinhu zvakapinda mazviri, asi kusati kwapera nguva yekuzivisa yakaiswa pasi peArt. 174, mutengi ane kodzero yokudhara mutero kubva kune nguva iyo maikirwo, maitirwo, kodzero yemiti kana mabasa akambotorwa.

Mhedziso

Kazhinji masangano ezvemari anonakidzwa nekodzero yekubvisa mutero. Zvisinei, kuitira kudzivirira zvinetso zvinogona kuitika munguva yekushandiswa kwayo, zvakakosha kunyatsoongorora mutemo. Munyaya iyi, zvakakosha kufunga nezvezvinhu zvitsva izvo zvakatanga kushanda muna 2015. Masangano ezvehupfumi, pakati pezvimwe zvinhu, anofanirwa kutevera mitemo uye zvinotarisirwa nemitemo. Izvi zvinoshanda kune kugadzirirwa kwemashoko makuru, uye kupa magwaro anotsigira. Zvakakoshawo kuzadzisa nguva yakatarwa yekushandiswa kwemari yekuderedzwa. Zvose izvi ndezvifananidzi zvinofanira kutorwa nevanotengesa, vatengesi nevatengi. Tsanangudzo huru yekushandiswa kwemitemo yakagadzirirwa inopiwa mu tsamba dze Federal Tax Service.