Kulumikizana VAT - n'zovuta

Ubwino anawonjezera msonkho - nkhani yaikulu ndi zachuma, ukugwira makamaka boma msonkho. Mwina misonkho awiri okha chifukwa yaikulu mikangano msonkho - msonkho ndi VAT. Ngati dziko, zoyendera excise msonkho kwa kugwiritsa ntchito mchere ayenera kulipira makampani ntchito pa zinthu zina kapena kukhala mitundu ina ya katundu, misonkho awiriwa - ndalama VAT - ayenera kulipira zonse bungwe malonda pa OCHO, kaya mawonekedwe umwini katundu ndi kupezeka kapena ntchito. Zonse zolemba mlandu polemba mawerengedwe ndi reimbursement wa VAT ndi imodzi mwa ntchito zofunika kwambiri ndipo nthawi zambiri nthawi yambiri ya akauntanti pa muyezo pepala lakelake. mabungwe Large kuchita ntchito imeneyi nthawi zambiri amagwiritsa ntchito osiyana wagawo ndodo.

Nthawi zina, ife kuwonjezera VAT

Taganizirani milandu ambiri, pamene pali kufunika kuti azilipiritsa VAT kulipira bajeti:

• kugulitsa katundu, ntchito ndi mautumiki;
• chiphaso cha pasadakhale makasitomala;
• VAT kuchira mogwirizana ndi malonda a zida kale anapeza zofunika (kaya kapena ayi depreciated);
• accrual ya VAT pa mtengo wa zomangamanga, anamaliza mphamvu ntchito zawo.

Ndipo tsopano iliyonse payekha ndi kulemba mwakamodzi, VAT amene Kulumikizana adzakhala pa nkhani zosiyanasiyana. Ine sinditi pa nkhani zina kupereka boma nkhani, chifukwa iwo akhoza kukhala osiyana makampani osiyanasiyana.

Sale katundu, ntchito, misonkhano

Aliyense zamalonda amagwiritsa unathandiza opaleshoni chifukwa si wozengereza kukhazikitsa ntchito, misonkhano kapena katundu, sikutheka kuti zotsatira zofunika kwambiri za polojekiti - phindu. VAT lolemba mu kukhazikitsa ndi motere:

• D62 - K90.01 - anagulitsa katundu, ntchito ndi mautumiki;
• D90 - K68.02 - mlandu VAT kwa bajeti. Iye ankaona ndi kuchulukitsa chiwerengero cha Kuzindikira ndi 18%.

Chiphaso cha katapila kwa makasitomala

Monga mukudziwa, pamene ndalama ndi analandira pamaso pa tsiku makonzedwe a utumiki, kuchita zosiyanasiyana ntchito kapena kugulitsa katundu, wogulitsa ayenera mlandu kuchuluka kwa VAT chifukwa cha malipiro zisanachitike, chakudya cha zopereka bajeti. Mu nkhani iyi, Kulumikizana ayenera kukhala motere:

• D51 kapena 50,01 - K62 - analandira ndalama wogulayo nkhani;
• D76AV - K68.02 - mlandu VAT kuti bajeti ndi kuchuluka pasadakhale. Amaona mu nkhani iyi, chilinganizo 18% / 118%. Kuti, kuchuluka kwa malipiro a pasadakhale ayenera kuchulukitsa ndi 18 ndi kugawidwa ndi 118, kapena mosinthanitsa - koyamba wagawanika ndipo kenako zikuchulukireni.

Ayambe VAT mogwirizana ndi kugulitsa katundu kale anapeza atathana (kaya depreciated kapena ayi)

Malinga Gawo 2. Tax Code, malonda kale anagula kakatundu amodzi akuti ndi ndalama zimene umamumvera VAT. Ndipo mu nkhani iyi, ayambe VAT ayenera kuchita mabizinesi mu mode wamba, ndi "zolipira ndalama opanda" Cholinga mumalowedwe. Ndipotu, nawonso, kamodzi kupeza wodalirika amodzi pamaziko a ma invoice wopelekedwa wosindikiza ogulitsa ayamba VAT monga ndalama deductible msonkho logwirizana. zolemba mlandu pa VAT motere:

• D91.02 - K01 - opareshoni anasonyeza mzere maziko ndi kufunika koyamba;
• D02 - K91.01 - kuchuluka kwa depreciation accrued pa Os ichi, olembedwa kutali;
• D76 - K91.01 - accrued ndalama kuchokera zogulitsa ya opaleshoni dongosolo;
• D91 - K68.02 - mlandu VAT kwa malipiro ndi bajeti.

VAT ndi mlandu pa mtengo wa ankagwira ntchito yomanga paokha

Pamene ankamanga ntchito zosowa zawo pa (otchedwa hozsposobom) mabizinezi awo akuyenera mlandu VAT pa mtengo mokwanira ntchito yomanga ndi unsembe ntchito. Pankhaniyi, msonkho wapatsidwa pa mlingo wa 18%. The zolemba ali motere:

• D19 - K68.02 - mlandu VAT kwa malipiro ndi bajeti.

Nthawi zina, timavomereza VAT reclaimable

Koma kufunika anawonjezera msonkho uyenera kulipiridwa osati kwa bajeti. N'zothekanso zoperewerazo - kutanthauza kuchepetsa kuchuluka kulipidwa kuti bajeti, kuchuluka kale kwa katundu ntchito, katundu, misonkhano kapena katundu. Komanso, VAT obwezeredwa kuchepetsa limapezeka pa kale analandira malipiro kwa makasitomala, opangidwa ku kukhazikitsa adiresi ntchito zake, katundu ndi ntchito. Komanso, n'zotheka azilipira ndi VAT kale analipira kuchuluka kwa ntchito yomanga anachita hozsposobom. Kuchita Komabe, m'pofunika kusunga angapo malamulo. Koma apa tikukamba okha zolemba, kuti iwo ndi kubwerera. Motero, tikambirana milandu itatu obwezeredwa VAT.

Kuchepetsa wa VAT pa kugula katundu, ntchito ndi ntchito

VAT zolemba ntchito imeneyi ndi losavuta:

• D08,10,26,20,23,41 - K60 - kuwapeza ogulitsa katundu, ntchito ndi mautumiki;
• D68.02 - K19 - deducting kuchuluka kwa VAT mlandu pa kupeza zofunika katundu, misonkhano kapena ntchito pa maziko a inivoyisi awo. Pankhaniyi, chofunika offsetting VAT n'chakuti ntchito, katundu, ntchito, katundu kapena zipangizo nkhaniyi.

Chabwino kuchokera kwa VAT kale malipiro chiphaso cha malipiro pasadakhale

Mu nkhani iyi, VAT kuchepetsa atengedwa mu mwezi omwe kale analandira pasadakhale malipiro kwa makasitomala atseka kukhazikitsa mu adiresi wake. VAT zolemba ndi awa:

• D62 - K90.01 - anasonyeza malonda misonkhano, katundu, ntchito pa adiresi makasitomala a;
• D68.02 - K76AV - kuchuluka kwa VAT kale mlandu prepayment kuchuluka, anatengedwa nazo zithandizire.

VAT obwezeredwa ku ntchito yomanga ndi unsembe omwe ntchito zawo (hozsposobom)

• D68.02 - K19 - kuchuluka kwa VAT mlandu kuchuluka kwa kale anaphedwa hozsposobom yomanga ndi unsembe ntchito alandirika ku deduction ndi. A chofunika amenewa akonzedwa-kutali ndi chikhalidwe cha malipiro kuchuluka kwa VAT kwa bajeti.