Chii chiri mubhadhari weVAT? Nzira yekuwana sei mutengi weVAT?

Mukutanga kwema90. Muzana remakore rapfuura, kuchinja kwemashamba kwakatanga muRussia. Zvikamu zvose zvemabasa ezvehupfumi zvehuruzhinji zvakashandurwa. Kunyatsoteerera kwakabhadharwa kune vakaroorana mutero. VAT yaiva imwe yezvokutanga zvakabvumirwa kutora zvakatangwa mukuita.

Meaning

Nhanganyaya yeVAT kubvira musi waJanuary 1, 1992 yakabvumirwa kuti ione nzira yakaenzana yekubatanidzwa mukugadzirisa kwehuwandu hwemabhizimisi ose emabhizimisi, pasinei nehurongwa hwavo uye zvemitemo nemhando dzehudzi. Izvi zvaive zvichienderana nekugadzirisa kwezvinhu zvakadai sezvi:

1. Idzo maonero ehutano kusvika pakubatanidzwa kwemitero yenyika yeEurope.
2. Kupa hupenyu husingagumi hwebhadharo yemari.
3. Systematization yemisiti.

Mabasa

Kusvika iye zvino, VAT inofungidzirwa kuti ndiyo imwe yenyika huru yemitero. Nheyo yekusunganidzwa kwayo inowedzera kukosha. Inoumbwa pamatanho ose ekugadzira uye kuparadzirwa kwezvigadzirwa / basa / mabasa. VAT yakawanda ndeyemutambo wematarenda asingasviki pasi rose. Mune chimiro chezvimwe zvinowedzera, zvinounganidzwa nekuzvibatanidza mumutengo wezvinhu zvakagadzirwa. Nokudaro, chikamu chemutero chinoshandiswa kumushandi wekupedzisira. VAT, iyo inoshanda seyo inonyanya kukosha pane mutero usina kukwana, inoita mabasa maviri ekuwedzera:

1. Kudzora.
2. Fiscal.

Ikokupedzisira (inofunga kuti iyo inonyanya) inosanganisira kuunganidza huwandu hwemari kubva kubhadhara kune bhajheji yemari inowanikwa. Izvi zvinogadziriswa nekuda kwekunyoresa kwekuchengetedza uye kugadzika kwezvigaro. Kudzora basa, zvakare, rinoratidzirwa mukusimudzira kushandiswa kwekugadzira uye kusimbisa kwehutano hwakanaka uye nguva yekugadzirwa kwezvinhu.

Nzira yekuziva kana sangano iri mutero weVAT?

Sezvo nenyaya dzebhadharo dziri dzose mabhizinesi, pasinei nokuti:

• Mhando yemabasa avo;
• Kubatana kweDhipatimendi;
• Mafomu edzimba;
• Nzira yeHurumende uye yepamutemo;
• Nhamba yevashandi, nezvimwewo.

VAT vanobhadhara VAT masangano epamutemo anobata kugadzirwa uye mamwe mabasa ezvemari uye ayo, maererano nemutemo, basa rinowirirana rakapiwa. Nzira yemitero inoshanda kumakambani akaumbwa maererano nemitemo yezvekune dzimwe nyika, kana achishanda munharaunda yeRussian Federation. Uyezve, IPs ndevashandi veVAT, kana mabasa avo akaenzana nekushandiswa kwemabasa, mishonga, mabasa anowanikwa pasi pekutengesa mutero wakawedzerwa. Masangano anosanganisira mabhizinesi nemari yekunze kune dzimwe nyika inobatanidzwa mukugadzira kana rimwe basa rebhizimisi munharaunda yeRussia. Kunyoresa VAT vanobhadhara muzviitiko zvekupedzisira kunoitwa panzvimbo yekushandira kusingaperi muRussian Federation.

Mutemo wemitemo

VAT vanobhadhara zvinhu zvinotengeswa zvinhu mumunda weRussia. Kunyanya, kusungirwa kwekushandisa iyo kubviswa kunosara nemunhu anozivisa kana mumwe munhu akagadzirirwa maererano neChristian Code. Mutero unobhadharwa panguva iyo kana kuti kusati kwasarudzwa kwekuzivisa. Munyaya yekusunungurwa kwezvinhu zvakasununguka, maitirwo, mabasa, mutengi ndiye mutengi weVAT.

PBUL

Kubva panaJanuary 1, 2001, mumwe mutengesi ari mutero weVAT. Zvisinei, mamwe mamiriro ezvinhu anogadzirirwa nyaya dzakadaro. Iko kuverengwa kwebhorosi yemabhizimusi anopa hutachivhisi hunoitwa zvichienderana nemamiriro ezvinhu aya anotakura. Nekufambisa kwezvitima, vatengi veVAT vane gwara rekuchengetedza gorosi, masangano ekugadzira. Pamwe neizvi, zviyero zvekubatsirana, izvo zvisiri zvebasa rekufambisa, pinda sezvidzidzo zvekuzvimirira, zvinoremerwa nemutero. Kana kuendeswa kwenharaunda kunobatanidzwa, saka mapoka ehurumende, akabatana air air squads, mahofisi emapurisa, mabhadhiya uye zvigadzirwa zvezvesheni, nezvimwewo, vanomanikidzwa kubhadhara mari yekutengesa. Nezvekutakura mumugwagwa, vatengi veVAT vari masangano emotokari uye mabhizimisi ekugadzira.

Akafambiswa

Ngarava, makambani ekutumira, masangano ekudzikinura, mabhesheni ekutarisira uye mamwe masangano ehova uye kutakura kwegungwa ndivo vanobhadhara VAT pavanotengesa mabasa ane chokuita nekufambisa mumigwagwa yemvura. Muchiitiko apo mabhizimusi, mabhizimusi, mabhizimusi ekutenga anotengesa kuburikidza nevatauriri, mutoro wekutsaurira mutengo wezvakawedzerwa unopiwa kune avo vaviri mavoti kana vamiririri vamiririri, pamwe nevateresi kana vatungamiriri.

Chiitiko Chinokosha

Maererano nendima 1 yeArt. 143 yeMutero weRhafu, iyo nyaya dzebhadharo ndeyokuti:

1. Sangano.
2. Vanhu vanotumira zvinhu mumunda wenharaunda yeRussian Federation.
3. Mumwe wevatengesi.

Tsamba yeHurumende yeMari Nha. 03-07-11 / 66 ine chiratidzo chokuti sangano rezvigadziro rinosungirwa kubhadhara invoice pakubhadhara imba, kusanganisira mairi mutero pane mari yakawedzerwa. Izvi zvinoreva kuti mutero weVAT isangano risina purofiti. Uyezve, mumitsara 2 ne3 yezvinyorwa zvayo zveNC, masangano aya haatauri mune urongwa hweavo vanogona kusunungurwa pamutero.

Kusiyanisa

Mutemo uyu une rondedzero, iyo inosanganisira vanhu nemasangano asiri vatengi veVAT. Izvi zvinosanganisira mabhizinesi ayo ane mari yezvikamu zvitatu zvekare kare makarende akaenderera mberi nguva dzose, apo kutengesa zvinhu, zvinhu, maitirwo, pamwe nekodzero dzepfuma pasina mutero, hazvina kudarika mabhiriyoni maviri eruble. Iko kunofanirwa kutakurwa mupfungwa kuti kuregererwa uku hakushandi kune zvikwata zvinotengesa zvigadziriswa panguva yakataurwa pamusoro apa. Iri urongwa haruitiwo kune vanhu vanopinza mishonga munzvimbo yekodzero yeRussian Federation.

Zvinyorwa zvekuregererwa kwemitero

Vaya vanozviti vanoregererwa kubva pamitoro yekubhadhara zvakabhadhara vanofanira kuisa magwaro akakodzera uye chiziviso chakanyorerwa kumutero webato panzvimbo yekunyora. Iko pakachengetedzwa zvinyorwa zvinosanganisira zvinyorwa kubva:

1. Mabhuku ebhuku rekubhadhara mari / mari uye mabhizimisi (nokuda kwePBJUL).
2. Accounting balance sheet (yemitemo yepamutemo).
3. Mabhuku ekutengesa.

Mukuwedzera, unofanira kupa makopi emagazini akabudiswa uye akagamuchira mavoti.

Nguva

Kuregererwa kubva pamutoro wemubhadhara kunoitwa nebasa rakagamuchirwa kwemwedzi gumi nemwedzi, zvichienderera mberi. Pakupera kwenguva ino, kwete mushure memakumi maviri emwedzi unotevera, vatongi vasina kubhadhara VAT vanofanira kuisa shanduro yakanyorerwa kune muviri wekutonga. Icho chiri pamwe chete nemagwaro anoratidza kuti munguva yose yekuregererwa pamutero wemutero muwandu webatsiro kubva kutengeswa kwebasa, michina, kodzero yemiti kana mabasa pasina kufunga nezvekuunganidza hauna kudarika 2 mamiriyoni emabhururi kwemwedzi mitatu inotevera. Mumazuva gumi-mazuva, ruzivo rwakatumirwa runotariswa nemutero wemutero.

Mutoro

Kubva pamigumisiro yekuongorora, basa rekudzivirira rinogona kusimbisa kana kusasimbisa mutemo wekusunungurwa kwomubhadhara kubva pane zvaanosungirwa. Mukuwedzera, sangano rinogamuchirwa rinogona kuwedzera nguva yekusadzingiswa kana kuramba kumunhu anenge aita izvi. Muchiitiko chekuti mari yakataurwa pamusoro apa inodarika nguva yekuregererwa, sangano rinorasikirwa nekodzero yekubatsira. Nokudaro, munhu kana kambani mubhadhari weVAT kubva pazuva rokutanga romwedzi umo kukanganisa kunogadziriswa, kusati kwapera nguva isiri yekubhadhara. Pamwe pamwe chete neizvi, mubairo wezvikwereti uye zvimhosva zvemitero zvichaunganidzwa kubva kune imwe sangano.

Registry

Unoziva sei kana muteresi weVAT mutengi weVAT? Kuti varayirire ruzivo, runyora rwepamutemo yehurumende rwakasikwa. Iine ruzivo pamusoro pevanhu vose vakaremerwa nemutero uri mubvunzo. Sarudza kana mubhadhari weVAT ari nyaya, saka, yakava nyore nyore. Inofanira kuonekwa kuti kuburikidza nekugamuchirwa kweRitemo Code, kuverengera kwakasiyana-siyana kwakaiswa. Izvi zvaive zvichienderana nekudikanwa kwekugadzirisa zvose zvese zvinopinda kune miviri yekudzora. Kuti uzvichengete, zvigaro zvakasiyana zvakasikwa. Zvisinei, iyo inonyanya kukosha pane zvose zvinyorwa ndeyereji yenyika. Inounganidza mashoko ose anodiwa pamusoro pezvidzidzo zvinotarisirwa kubvisa mutero:

• Data pamusoro pekunyora.
• Mashoko pamusoro pekugadzirisa nekugadzirisazve kwebhizimisi.
• Nhoroondo pamusoro peiyo yakambogadziriswa kurejista.
• Zvinyorwa zvakapiwa nehurumende yebhizimisi kune zviremera zvakakodzera.

Base mabasa

Sezvakataurwa pamusoro apa, kuumbwa kwenheyo kwaive nekuda kwekudiwa kwekugadzirisa ruzivo. Dhiyabhorosi kubva kubhuku rinogona kudiwa mumamiriro akasiyana. Somuenzaniso, kuti uone kana nyaya yacho iri mubhadharo weVAT. Asi semutemo, basa racho harina mubvunzo wakadaro. Nhoroondo yacho inowanzoshandiswa nevatori vemitero panguva yekuongorora. Uyewo, ruzivo rwakabva kune database rwakashandiswa mukushandiswa kwemabhuku ekuongorora. Uyezve, kana zvichidikanwa, ruzivo runotevera runoparadzirwa kubva pane dhesi kusvika kune zvinyorwa zvezvivako zvakagamuchirwa:

• Mashoko pamusoro pekuvapo kana kusavapo kweumwe ruzivo.
• Zvinyorwa zvakatumirwa nekambani pakunyoresa.
• Extracts akasiyana-siyana.

Mutemo wekuiswa kwechinyorwa mubhuku

Kubva pane zvataurwa pamusoro apa zvinotevera kuti vatengi veVAT vanosvika mabhizimisi ose anoita zvigadzirwa munharaunda yenyika kana kutengesa michina yekubviswa kwemari. Pamusoro pehutano hwepamutemo, purogiramu yakakosha yakabvumirwa, maererano nezvinoitwa nyaya yacho mubhuku. Kuchengetwa kwaro kunotarisirwa. Kunyoresa zvidzidzo kunoitwa muFree Tax Inspectorate. Kuti unyore, unofanira kuisa mapepa anodiwa emapepa. Mapepa anofanira kuitwa maererano nezvinodiwa nemutemo. Kunyora mubhuku rino kunongororwa chete kune mabhizinesi aya anozivikanwa sevaripo VAT.

Zvichitevedzwa zvehutano

Kupinda kwerejista kunoitwa nenzira inotevera:

1. Chikumbiro chakakodzera chinoendeswa kunzvimbo yehofisi ye Federal Federal Service. Inotorwa maererano nemafomu anogamuchirwa neHurumende.
2. Chikumbiro chacho chinoperekedzwa nepeji inotarisirwa yezvivimbiso, iyo iyo yose iyo inonyanya kukosha kuti nyaya yacho ipo.
3. Zvinyorwa zvose zvinofanira kutumirwa / kutumirwa pachavo kumutemo wakagamuchirwa kwete mushure memazuva gumi asati atanga nguva inotevera yemutero.

Zvinyorwa zvekunyoresa mumabhuku

Chirongwa chinofanira kuendeswa ne:

1. Iri risiti rinotaura kuti mari yehurumende yakabhadharwa. Pasina iyo, magwaro haazofungi nedare rakasarudzwa.
2. Gwaro rinosimbisa chokwadi chekugadzirwa kwebhizimusi inowira pasi pemhando ipi neipi yevatengi veVAT.
3. Tsamba inoratidza chiitiko chekambani inoshanda muRussia (yezvemitemo yepamutemo inobva kunze kwenyika).
4. Mukana wekutengeswa kwebhizimisi kubva kune imwe nyika kusvika kune imwe sarudzo yepamusoro yemitero, shanduro yepakutanga ichaiswa.

Mushure mokunge maongorora magwaro akaendeswa uye kuongorora huripo huri mavari, mutero wekuongorora unotora chisarudzo chakanaka chekuisa nyaya yacho mubhuku rehurumende. Kubvira panguva iyoyo munhu akanyorwa akashanda mubhadharo weVAT.