Kodi kupanga kusintha kwa USN: sitepe ndi sitepe malangizo. The kusintha kwa USN: VAT kuchira

SP kusintha kwa USN amapangidwa m'njira zolamulidzwazo potsata mwambo. Amalonda ayenera kulankhula ndi malo okhala ulamuliro msonkho. Tiganizire moposera amene akuimira anasintha kwa STS, pamene ndi mmene tingathere.

mwachidule

The ulamuliro msonkho ayenera kutsatira. The kusintha kwa USN zidzachitika chaka chamawa pambuyo malipoti ngati pepala akudyetsedwa kwa October 1 November 30 cha nyengo ilili. Iwo samalipira inatero revenues waukulu kwambiri miyezi 9 chatha, ambiri chiwerengero cha anthu ogwira ntchito kumalo a ntchito, mtengo wa katundu chosaoneka ndi maso ndi chuma lokhazikika. Kuyambira lamulo limeneli pali kuchotserapo. Iwo ntchito kuti utangoyamba mabungwe alamulo ndi anthu anawawerenga, amalonda payekha. mabungwe awa akhoza kugonjera yofunsira patapita masiku asanu kuchokera nthawi ya kalembera awo ndi ulamuliro msonkho. Tsiku anasonyeza mu kalata ya kulembetsa boma.

Womangidwa mawonekedwe 26.2-1

mawu, monga ochita chipikisheni msonkho, kugonjera kutero. Apo ayi, monga thupi analidziwitsa lapeza kuti samalipira wasintha dongosolo kwa misonkho? Zochita milandu, inapeza angapo nthawi imene ntchito za ulamuliro watsopano kukhala zoona. Ichi ndi chifukwa chakuti kusintha kwa dongosolo wosalira msonkho chaonekera mwamwayi. Komabe, pali njira zina.

Ena boma makhoti chigamulo kuti anazindikira kuti atchedwe mlanduwu kulengeza wasenza ndi USN kwa kotala loyamba la lipoti chaka. The otere Moscow District za vuto mu njira yake. Khoti ku chiweruzo chake makamaka anatchula nkhani. 346.11-346.13 Tax. Iwo apeza kuti kusintha kwa mabungwe USN ndi masoka anthu-amalonda ikuchitika pa maziko kwawo. Pa nkhani imeneyi, pakalibe F anamaliza. 26.2-1 adzatumikira monga maziko lamulo mu ntchito za ulamuliro watsopano, ngati zisudzo zina umboni ntchito mode izi kuyambira kulembetsa ake.

Komanso, otere anaganizira Art. 3 NC. Mu ndime 7 lamulo limeneli limati zotsutsana onse, zokaikira ndi ambiguities ayenera Adaniwo mokomera samalipira a. Zotsatira malamulo kulephera kugonjera ntchito kuyesetsa mwa lamulo. Komabe, pofuna kupewa mavuto ndipo litigation Akatswiri amalangiza kutumiza zindikirani kuti kusintha kwa. USN chidzakhala chikugwira ntchito mpaka nthawi monga wolipira alibe kusankha kubwerera dongosolo wonse. Mu nkhani imeneyi, kachiwiri ntchito ulamuliro msonkho.

mawu

Akuluakulu a zamisonkho pa dzanja limodzi akusonyeza kuti f lapansi. 26.2-1 akutumikira monga zindikirani zikusonyeza pempho wolipira kupanga kusintha kwa USN. malamulo sakhala kukhazikitsa zofunika dongosolo ulamuliro pa nkhani imeneyi. Pa nthawi yomweyo ulamuliro msonkho limanena zokhudza malangizo a zidziwitso kale kuti ntchito yake ikhoza kukhala chifukwa akusowa deadlines.

jurisprudence

Chisankho chigamulo pa nkhani zokhudzana akusowa tsiku lomalizira ntchito chifukwa kusintha, kani osokoneza. Ena makhoti chigamulo kuzindikira chikonzero cha anayendera msonkho, wolipira akukana ufulu ntchito chosavuta boma chifukwa cha ichi. mabungwe ena amasonyeza kuti kuchotsa liwu lokha mwina kumana nkhani akanatha kugwiritsa ntchito dongosolo chosavuta msonkho, ngati ntchito anali anagonjera ndikatha kuchotsedwa kwa amavutika kusintha mode lapansi. SAC watsimikiza kuti Kutengera chikalatachi kumapeto kwa masiku asanu zapakati pa tsiku la mawu kulembetsa sangathe kutumikira monga pansi chifukwa chokana.

Chofunikanso

Kumbukirani kuti ngati tsiku lotsiriza la akuti mwalamulo Kwalamulidwa imagwera pa mlungu ndi, tsiku mapeto adzakhala ntchito yotsatira tsiku yaitali. Akuluakulu a zamisonkho zambiri kuyiwala za izo ndipo anakana opereka. Zikatero, inu angagwiritse kusankha wa kuweruza arbitral.

Nthawi zina

Izo zimachitika kuti samalipira ali sanaphwanye tsiku lomalizira, koma akadali mochedwa ndi kuzipeleka kwa ntchito. Izi angayambe Mwachitsanzo, ngati ulamuliro kulembetsa analakwitsa ndipo anapereka zikalata chachikulu cholakwika. The wokhoma ali ada mangala kwa kusintha kwa boma chosavuta patapita masiku asanu kuchokera tsiku chiphaso cha mapepala chomveka. Pankhaniyi, nkhaniyi si vuto, ndi bwalo adzakhala kuchirikiza ake kutsatira ulamuliro wapadera. Nthawi zina akuluakulu a msonkho adakana ntchito pamodzi ndi mabukhu kuti kalembera. Phunziroli chitsanzo ichi ndi chakuti nthawi phunziro palibe mphamvu malamulo ndipo alibe nkhokwe alendo. Chigamulo bwalo koma amanena kuti sitili mu malamulo a amafuna aliyense kapena mavuto pa zolembedwa yobereka. Choncho, awa zolephera chiphasochi tinganene kuti wodzikweza.

Kachiwiri kugonjera zolembedwa

mabungwe ambiri kusintha malo awo, ndi amalonda munthu, motero, malo okhala. Zikatero, palibe kuti adzathe ntchito kwa kusintha kuti "uproschenku" mu ofesi yokhomera msonkho pa adiresi latsopano. Chakudya cha Chapter. 26,2 NC amafuna choterocho si okhazikika. Mafotokozedwe pa nkhani imeneyi yakuthandizani akuluakulu zolimbana (Utumiki wa Finance, ndi Federal Tax Service, Federal Tax Service mu Moscow). Musaphwanye kachiwiri zolembera zidziwitso za chiyambi cha malipoti nyengo yotsatira.

The kusintha kwa USN kuti VAT

Kungakhale zaufulu kapena mokakamizika. Mbali yoyamba n'zotheka ndi nthawi mlandu latsopano. Wolipira ayenera awadziwitse akuluakulu msonkho chokana ake kutsatira "uproschenku" 15 January chaka chimene kusintha kwa boma. Pankhaniyi, wodzazidwa mtundu wina, wosiyana kwa imene kusintha kwa USN. Ayambe VAT angayambe ndithu. Ngati phindu kwa samalipira wa chaka oposa mamiliyoni 15 rubles. kapena mtengo yotsalira ya chuma chosaoneka ndi maso ndi zikugwira ntchito oposa 100 miliyoni rubles, amaona ikumasuliridwa dongosolo wamba ndi chiyambi cha kotala imene owonjezera olembedwa. Zidziwitso za imfa ya luso logwiritsa ntchito ya m'Chingelezi chosavuta boma m'mawa pasanathe masiku khumi kuchokera tsiku la chimaliziro cha nthawi imene panali phindu owonjezera. Kusintha n'zosiyana kwa USN pasakhale kale kuposa chaka pambuyo pa imfa ya ufulu umenewu.

Mawerengedwe a msonkho pa DS kumayambiriro kwa nyengo

Mu kusintha kwa boma ambiri a misonkho kale si kofunika recalculate msonkho kwa nthawi yapita. Koma nthawi yomweyo zingaoneke ndi mavuto sanali kumaliseche. Mu nkhani iyi, mawerengedwe VAT ikuchitika malingana ndi malipiro ndi tsiku kutumiza, kukhazikitsidwa kwa m'munsi msonkho operekedwa ndondomeko mlandu.

Ngati yobereka katundu / usilikali pa ntchito za ulamuliro chosavuta, malipiro analandira pambuyo kusintha kwa dongosolo misonkho. VAT mwina mlandu "pa kutumiza." Pankhaniyi, pa nthawi yobereka, kampani sanali samalipira wa msonkho uyu. The inivoyisi m'chipatala popanda VAT kapena kungoti sichinayambe wasenza. Pa nthawi ya chiphaso cha malipiro a accrual msonkho wawo si uka. VAT kuchita masamu "malipiro". Ndalama analandira panthawi imene ogwira ntchito ndi wolipira msonkho uyu. Ndipo pa nthawi akutifikiranso ntchito kuti kulipira VAT.

Koma popeza yamalonda anali wasenza pa ntchito za ulamuliro chosavuta, ndi msonkho si allocated kwa iyo, ndiye kampani adzakhala ndi kulemba zikalata latsopano. Iwo zimasonyeza kuti kukhala VAT. ma invoice wopelekedwa iwonso ofuna kudutsa ndi counterparties. Yotsirizira adzakhala ndi mwayi wolalikira kwa kuchuluka deductible ya VAT analipira (ngati iwo amachita opereka ake).

Patsogolo ndalama ndi kutumiza pambuyo kusintha boma

Ngati VAT wapatsidwa "shipping", ndiye panthawi ya kubala kumalo a ntchito pali kukhoma msonkho. Choncho inivoyisi bungwe limene anatsindika. Ngati VAT wapatsidwa "kwa malipiro", ndalama Tinalandira pa nthawi ya ntchito dongosolo chosavuta. The kampani nkhaniyi osati wolipira msonkho uyu. Choncho, ntchito ya deduct wake anauka. Koma pa nthawi ya kutumiza wa kampani ayenera kulemba ndi inivoyisi ndi VAT anasankha chifukwa panthawi ino ndi kale samalipira ake. Kaya chakuti mfundo mlandu amakhazikitsa njira kuti tipeze maziko msonkho pa DS, pa otaya ndalama, kampani kulipira pambuyo kutumiza.