VAT akadzabweranso - njira zothetsera kusamvetsetsana msonkho

Ubwino anawonjezera msonkho - msonkho mozungulira, akubwera mu bajeti monga mbali ya mtengo anawonjezera kuti analengedwa mu ndondomeko ya ulimi, ntchito ya ntchito ndi makonzedwe a misonkhano. Chosavuta msonkho uyu anali mu France mu 1954 ndipo anapeza ntchito m'mayiko 137. Only mu United States ndi Japan mu VAT ndi m'malo malonda msonkho pa mlingo peresenti atatu mpaka fifitini. The apamwamba mlingo VAT ku Denmark, Norway, Sweden ndi Iceland - 25 peresenti, mayiko ena ntchito mlingo msonkho wa 20 peresenti.

The msonkho kubwerera kwa VAT maulamuliro msonkho anatumikira mabungwe ndi amalonda payekha - amakhoma misonkho. Malamulo ndi udindo kulipira msonkho ndi Tax Code. Fomu ndi njila kudzaza kulengeza msonkho ovomerezedwa ndi dongosolo loyenera kwa Utumiki wa Finance. Nkhani ikatha alembedwe pakompyuta kapena pepala, ndi opereka chiwerengero cha ogwira ntchito anthu 100 amaloledwa pakompyuta chofunika. Tsiku lomalizira kugonjera ananena kwa - tsiku la 20 mwezi zotsatirazi nyengo malipoti.

Masiku ano, malamulo msonkho Russia pali mitengo atatu VAT: 0%, 10% ndipo 18%. Mlingo wa 10% ntchito mabizinezi ulimi, kugulitsa katundu ana, chakudya, periodicals ndi mankhwala mankhwala. Ziro mlingo wa VAT ntchito katundu ndi mndandanda yeniyeni kayendedwe. Ndi ntchito mlingo ichi ndipo pali lingaliro la "ziro VAT kubwerera."

VAT akubwerera, kuwonjezera pa zabwino mlandu msonkho, ndipo anyamula chifukwa zoipa, wotchedwa "ntchito kwa obwezeredwa VAT." Zimenezi zikachitika ngati zotsatira za nthawi msonkho chiwerengero cha msonkho deduction (msonkho ngongole) kuposa kuchuluka kwa ngongole msonkho. M'mawu ena, ngati nthawi msonkho, bungwe anagula katundu phunziro kwa VAT, kuposa anagulitsa. Pankhaniyi, wolipira mwina kupala ena kuposa kubwerera msonkho, ngakhale ntchito kwa obwezeredwa VAT. Ngati ulamuliro msonkho mu ndondomeko ya kafukufuku desiki pasanathe masiku asanu chikalata cha chinatsimikizira ntchito anasonyeza, mutu wa Service Tax cha zochita zabwino. Ngati pali msonkho ngongole samalipira kubwerera ku nkhani anapanga kusiyana kwa alipire ngongole imeneyi.

The watsopano msonkho atchedwe VAT ntchito kuyambira 2010 ndipo ali ndi mtundu amagetsi.

Ngati kubwerera VAT ndi akadandaule pakompyuta, wolipira ziyenela kuchitidwa ndi zinthu ziwiri: panopa lipoti mawonekedwe ndi chofunika mtundu kwa wofunikila processing zodziwikiratu kwa deta analandira. Komabe, pali kusiyana pakati pa magawo awiri awa chifukwa nthawi zosiyana za nthawi ya umwana awo. Choncho, chilengezo mawonekedwe wavomerezedwa ndi unduna wa Finance, ndi mtundu wa malipoti pakompyuta - The Federal Tax Service.

Chilengezo latsopano VAT kusanduka mashinoorientirovannomu (yunifolomu) chimake linakwiriridwa deta selo. Kusintha mtundu wa file amagetsi, monga: wosasintha, kutalika khalidwe ndi mtundu kulisindikiza.

VAT akadzabweranso kakusintha kusintha zigawo payekha. Iwo wakhala pang'ono pokha. Choncho, ngati pamaso chikalata ichi chinapangidwa pa mapepala 12, tsopano - pa 10. Kuchepetsa voliyumu chifukwa osakaniza gawo 3 ndi pepala kuchotsa gawo 8.

Choncho, chifukwa cha kumayambiriro umisiri watsopano boma msonkho, mapangidwe kubwerera msonkho VAT ndi makina, zomwe kwambiri zimatithandiza ntchito ya yowerengera ndi Kutengera malipoti kudzera Internet amapulumutsa mabungwe katswiri nthawi.