Iimodum: I-VAT (irhafu yongeziweyo). Ukubhengezwa kwentela, irhafu yentlawulo kunye nenkqubo yokubuyisela i-VAT

Ukuxelela ngoluphi uhla lwentengo-eyongezelelweyo (i-VAT) ayilona msebenzi onzima kakhulu, ukuba awuyi kungena kwiinkcukacha. Ulwazi oluqulathekileyo kulo mbandela aluyi kuba lukhulu, kungekhona kuphela kubaxhasi-mali kunye nezoqoqosho, kodwa nakubantu abade kwiindawo ezithile zomsebenzi.

Umxholo wezoqoqosho weVAT

I-VAT enye yeerhafu eRashiya, enefuthe elikhulu ekubunjweni kwebhajethi yelizwe. Ingundoqo yerhafu yongezwa ngokupheleleyo ibonisa igama layo. Oko kukuthi, ngexabiso elongezelelweyo apho umvelisi ukwandisa ixabiso lemveliso yokuqala (umkhiqizo ogqityiweyo okanye ogqityiweyo), ukuveliswa kwayo kuyenzeka.

Ngokuba "i-dummies": I-VAT yerhafu ehlawulwayo kwaye ihlawulwa ngamashishini amashishini, imibutho yokuthengisa kunye neentengiso, kunye nabashishini ngabanye. Ngokwenza oko, ubungakanani bayo buchazwa njengemveliso yesantya sohlula phakathi kwemali efunyenweyo xa kuthengisa iimveliso zayo (impahla, iinkonzo) kunye nemali yeendleko ezisetyenziselwa ukuyivelisa. Ukubeka nje, loo nxalenye yemveliso eyenziwa ngumenzi okanye umdayisi "wakhula" kwimveliso yokuqala (eqinisweni, eli xabiso elitsha litsalwa) liyisiseko sokuhlawulwa. Olu hlobo lerhafu alukho ngqo, njengoko lufakwe kwiindleko zemveliso. Ekugqibeleni, ihlawulwa ngumthengi, kwaye ngokusemthethweni (kwaye ngokuqinisekileyo) inkokhelo yayo yenziwe ngabanikazi kunye nabavelisi beempahla.

Iintlobo zerhafu

Izinto ze-VAT zokuvuna ziyimveliso evela ekuthengisweni kwemveliso, imisebenzi kunye neenkonzo ezivelisiweyo, kwakunye:

- indleko yobunini bempahla (umsebenzi, iinkonzo) xa zinikwe;

- iindleko zokwakha nokwenza umsebenzi wokufaka iimfuno zomntu;

- Iindleko zokungenisa impahla, kunye nempahla (imisebenzi, iinkonzo), ukudluliselwa okwenziwe kwintsimi yeRussia Federation (ayifakiwe kwisiseko sokuhlawulwa kwentlawulo yengeniso).

Abahlawuli beVAT

Isiqendu 143 soMthetho weRhafu sibeka ukuba abahlawuli be-VAT bangamalungu omthetho (isiRashiya nakwamanye amazwe), kunye nabashishini ngabanye abangekho kwingxelo yerhafu. Ukongeza, abahlawuli berhafu baquka abantu abaqhuba ukuhamba kwempahla kunye neenkonzo kwiinkalo zeManyano yamadaka, kodwa kuphela xa umthetho wezithethe ubeka uxanduva lokuwuhlawula.

Iirhafu zeRhafu zeVAT

ERashiya, ixabiso le-VAT linikezelwa ngeenguqulelo ezi-3:

1. 0%.
2. 10%.
3. 18%.

Isamba sentela ehlawulwayo imiselwe yimveliso yerhafu yemali ehlulwe yi-100 kwisiseko sokuhlawulwa.

Ukungabonakali njengezinto ekubalweni kwerhafu ingeniso yokuthengisa (imisebenzi yokufakelwa kwenkxaso-mali egunyazisiweyo, ukudluliselwa kumgca wexabiso elimisiweyo kunye nepropati yeshishini kunye nabanye), ukuthengiselana komhlaba kunye nezinye ezininzi ezigxilwe ngumthetho.

18% yeVAT

Kuze kube ngo-2009, izinga le-VAT le-20% lisetyenzisiweyo kwinani elikhulu lokuthengiselana. Okwangoku, izinga li-18%. Ukubala i-VAT, kubalulekile ukubala umkhiqizo wesiseko esihlawulwayo kunye nesantya senzala esahlukisiwe ngu-100. Yinto elula: xa kuqikelelwe (ngokuba "i-dummies") i-VAT, isiseko sentlawulo sandiwe ngumyinge wenani lentlawulo - 0.18 (18% / 100 = 0.18). Ngaloo ndlela, inani le-VAT lifakwe kwixabiso lempahla, imisebenzi kunye neenkonzo, elele kumahlombe wabathengi.

Umzekelo, ukuba ixabiso lempahla ngaphandle kwe-VAT li-ruble 1000, izinga elihambelana nale hlobo lempahla ngu-18%, ngoko kubalwa kulula:

I-VAT = I-PRICE X 18/100 = I-PRICE X 0.18.

Oko kukuthi, i-VAT = 1000 X 0.18 = 180 (i-ruble).

Ngenxa yoko, intengo yokuthengisa yempahla yindleko yemveliso ibalwa nge-VAT.

Ixabiso le-VAT eliphantsi

Isilinganiso se-VAT se-10% sisebenza kwiqela elithile leemveliso zokutya ezibhekwa njengento ebalulekileyo kuluntu kuluntu. Iimveliso ezinjalo zibandakanya ubisi kunye nezivuno zazo, ukutya okuninzi, ushukela, ityuwa, ulwandle, intlanzi kunye nemveliso yenyama, kunye nezinye iintlobo zeemveliso kubantwana kunye nesifo sikashukela.

Izinga le-VAT ye-VAT, iimpawu zesicelo sayo

Inani le-0% lisebenza kwimpahla (imisebenzi kunye neenkonzo) ezinxulumene nemisebenzi yendawo, ukuthengisa, ukuveliswa kunye nokuveliswa kweensimbi ezixabisekileyo. Ukongezelela, inani elikhulu lokuthengiselana kukuthengiswa kwempahla emngceleni, ukubhaliswa okumele kuhambelane nemigaqo yamasiko. Imilinganiselo yeVAT ye-zero idinga ubungqina bombhalo othunyelwa ngaphandle, obonelelwa ngabasemagunyeni berhafu. Iphakheji yamaphepha afaka:

1. Inkontileka (okanye isivumelwano) somhlawuli werhafu ngokuthengiswa kwempahla kumntu ongekho ngaphandle kwe-Russian Federation okanye i-Customs Union.
2. Isibhengezo samasiko sokuthunyelwa kweemveliso kunye nomqondiso ogunyazisiweyo wamasiko aseRashiya kwindawo kunye nomhla wokuhamba kwempahla. Ungathumela amaxwebhu okuthutha kunye nokuthunyelwa kwamanye amazwe, kunye nezinye iziqinisekiso zokuthumela ngaphandle kwanoma yimaphi imveliso ngaphandle kweRussian Federation.

Ukuba zingaphantsi kweentsuku eziyi-180 emva kokuhamba kwempahla emngceleni amaxwebhu afunekayo ayenakulwanga kwaye angeniswe kwi-phakethi yerhafu, umboleki unyanzelekile ukuba ahlawule kwaye ahlawule i-VAT kwi-18% (okanye i-10%). Emva kokuqokelelwa kokugqibela kwamanqaku okuqinisekisa, ungabuyisela irhafu ehlawulwayo okanye uyihlawule.

Ukusebenzisa Imilinganiselo yokuhlala

Ireyithi yokuhlawula isetyenziselwa ukuhlawulwa kwangaphambili nakwezinye iimeko. Ngokuba "i-dummies", i-VAT kule nqanaba ibalwa xa kuyimfuneko ukuhlukanisa irhafu "yokuhlala" kwiindleko ezipheleleyo zeempahla. Eli nyathelo lwenziwa ngokubhekiselele kwiifomula ezilula, kuxhomekeke kuhlobo lwe-VAT rate esetyenzisiweyo.

Ngezinga le-VAT ye-10, inani elibaliweyo li-10% / 110%.

Kwi-18% inzala-18% / 118%.

Ukuzalisa ukubuyiswa kwentela ye-VAT kunye nemigomo yokungeniswa kwayo

Kwinqanaba lokuqala lokulungiselela ukuhanjiswa kweengxelo zerhafu, umsebenzi we-akhawunti ujolise ekuqaliseni isiseko apho irhafu yerhafu ihlawulwa. Ukuzaliswa kwentlawulo ye-VAT yentlawulo kuqala ngokubhaliswa kwiphepha lephepha. Kule meko, kubaluleke kakhulu ukuba ungenise ngokucophelela zonke iikhishithi (amagama, iikhowudi, iintlobo, njl.). Kuwo onke amaphepha, umhla kunye nokusayinwa kwentloko (okanye i-IP) enikezelwayo, ekufuneka kwiphepha lesicatshulwa kwiphepha lephepha. Isibhengezo kufuneka sifakwe kwi-ofisi yeerhafu kwindawo yokubhalisa, kodwa kungekudala umhla wama-20 wenyanga elandelayo kwikota yokubika. Ngamagama afanayo, kwaye ukuhlawulwa kwayo kusekwe (kunye nomhla wokuphela kwekota). Ngaloo ndlela, ukuhlawula kunye nokuvavanywa kweerhafu kwikota yokuqala ka-2014 kwakudingeka kude kube ngu-Ephreli 20 walo nyaka.

Ukubalwa kweRhafu

Ngokuba "i-dummies": I-VAT ehlawulwa ibalwa ngezigaba eziliqela.

1. Ukumisela isiseko sokuhlawulwa.
2. Ukuhlawula iVAT.
3. Ukumiselwa kwexabiso lemali yokuncitshiswa kweerhafu.
4. Ukwahlula phakathi kwentlawulo ehlawulwayo kunye nehlawulwayo (iyancitshiswa) kunye nemali ye-VAT ehlawulwayo.

Kwimeko apho iinqununu zigqithisa imali ehlawulwe, umhlawuli-ntlawulo unelungelo lokubuyisela umbahluko kwisicelo esibhaliweyo kwaye emva kokuba kwenziwe isigqibo, kodwa ngaphezulu kule nto kamva.

Ukuncitshiswa kweRhafu

Ingqwalasela ekhethekileyo kufuneka ihlawulwe kwiihlomelo, oko kukuthi, inani le-VAT elinikezelwa ngabathengisi, kunye nokuhlawulwa kwiofisi yezothutho xa kuthengiswa iimpahla. Kubaluleke kakhulu ukuba irhafu ethathelwe ukuba ichithwe ifanele ixhomekeke ngqo kwingeniso ekhoyo. Ukubeka nje, ukuba i-VAT ibalwa ukusuka ekuthengisweni kweempahla "A", ke zonke iintengo ezihambelana nalo mveliso ziqwalaselwa. Ukuqinisekiswa kwelungelo lokuncitshiswa liqinisekisiwe ngama-invoyisi afunyenwe kubaboneleli, kunye namaxwebhu okuhlawula irhafu yeerhafu ekugqithweni kwemida. I-VAT kubo yabelwe kwinqanaba elihlukile. Ii-invoyisi ezinjalo zifakwe kwifolda eyahlukileyo, kwaye ukuthengiswa kwemveliso nganye kubhalwe kwincwadi yokuthenga ngokwefomu evunyiweyo.

Ngexesha lokuziphatha kophicotho-zincwadi zerhafu, imibuzo malunga nokuzaliswa okungafanelekanga kwamasimi afanelekileyo, inkcazo yeenkcukacha ezingachanekanga, kunye nokungabikho kwamasayinela abantu abagunyazisiweyo bavame ukuphakanyiswa. Njengomthetho, kwimeko enjalo, abasebenzi be-Inspectorate yeRhafu baya kukhansela ihlomelo ezihambelanayo, ezikhokelela kwintlawulo ephezulu ye-VAT kunye nezohlwayo.

Ukunikezelwa kwee-elektroniki zezivakalisi

Ukususela ngo-2014, ukubuya kwentlawulo ye-VAT kufuneka kufakwe kuphela kwifomu yekhompyutha. Kukho kuphela okungafaniyo okumalunga neerhafu ezizodwa zerhafu.

Imimiselo yokubuyiselwa kweVAT kunye neemeko

Ukwaneliseka kwamalungelo kwabahlawuli ukubuyisela imali yerhafu ehlawulwayo kwenziwa ngokwenza uphicotho lweedeskiti olwenziwa ngamagunya erhafu. Inkqubo yokuvakalisa ukubuyiselwa kwe-VAT iyenzeka ngokumalunga nabahlawuli abambalwa abahlangabezana nale miqathango ilandelayo:

- Imali yentlawulo ehlawulwayo (i-VAT, i-excise, iirhafu kwiingeniso kunye nemveliso) kufuneka ibe ubuncinane ubuncinane be-ruble ezili-10. Kwiminyaka engama-3 yekhalenda, eyandulela unyaka wokufaka isicelo sembuyekezo;

- umhlawuli wathola isiqinisekiso sebhanki.

Ukusetyenziswa kwalo myalelo kunika enye imeko: umhlawuli kufuneka abhalise kunye namagunya erhafu eRussian Federation ubuncinane iminyaka engama-3 ngaphambi kokufakela ukubuyiswa kwentlawulo yerhafu yokubuyisela irhafu.

Myalelo we ntlawulo

Ukuze uhlawulele i-VAT kumhlawuli-ntlawulo, kuyimfuneko ukungenisa isicelo esibhaliweyo kwigunya lerhafu ekubuyiselweni kwemali yerhafu. Ezi mali zingabuyiselwa kwi-akhawunti yokuhlawula iboniswe kwisicelo okanye ihlawulwe ngokuhlawula ezinye iintlawulo zeerhafu (ukuba kukho ityala kubo). Kwiintsuku ezi-5 zokusebenza ukuhlolwa kuthatha isigqibo. Imbuyiselo yexabiso le-VAT yenziwe ngexesha elifanayo kwisixa esichazwe kwisigqibo. Kwimeko yokufumana i-akhawunti yokuhlawula emva kwexesha, umhlawuli-ntlawulo unelungelo lokufumana umdla wokusebenzisa le mali kumagunya erhafu (ukususela kwisabelomali).

Ikhonkco

Ikhonkco eyenziwa ukuqinisekisa ubungqina beemali ezibuyiselwe ngumphathi werhafu kwisithuba seenyanga ezintathu. Ukuba iinkolelo zokuphulaphulwa azisungulwanga, zingadlulanga iintsuku ezi-7 emva kokugqitywa kophicotho-zincwadi, umntu oqinisekisiweyo uyabhalwa ngokubhaliweyo ngokusemthethweni kwekhredithi.

Xa kwenzeka ukuphula umthetho okhoyo waseRussia, uhlolo luya kuvula ingxelo yokuhlola, eya kubangela isigqibo kumrhafi werhafu (okanye ukwenqaba ukutsala okanye ukubamba ingxelo). Ukongezelela, umenzi wesiphene uyafuneka ukuba abuyisele imali efunyenwe ngokwemali ye-VAT kunye nomdla wokusetyenziswa kwezi mali. Ukuba imali ayibuyiswa, umbopheleleko wokuyibuyisela kwisabelo-mali seRussia Federation inikwe ibhanki ekhuphe isiqinisekiso. Ngaphandle koko, abameli berhafu benza ukubhalwa kweemali eziyimfuneko ngendlela engenakuphikiswa.

Ezinye izibonelelo ezinxulumene nokubala kunye nokuhlawula i-VAT ziyinkimbinkimbi kakhulu ekuqondeni kwesikhashana, kodwa ukuqonda okucingayo kubangela umphumo. Ingxaki ekhethekileyo kwingcamango yerhafu yenziwe yimimiselo ethile kunye noshintsho oluqhelekileyo kumthetho weRussian Federation.