VAT wa cent 10 pa, mndandanda wa katundu

VAT - mmodzi wa misonkho zofunika kwambiri la Russia. Iye ananenanso kuti bajeti boma la dziko. VAT imatengedwa msonkho zina. Akugwa makasitomala mapeto. Ie The intermediaries kwambiri (yeniyeni, mtengo m'khalapakati) adzakhala pakati sewerolo ndi ogula apamwamba a ndalama ya boma. Palibe ganizo, mwinamwake ndi chifukwa chake boma wakhala mwachangu kumatha "Kugula"? Koma kuti ndi mutu wina. Timanena zambiri za 10 peresenti VAT (mndandanda wa katundu msonkho pa mlingo uwu). Koma choyamba, momwe msonkho anaonekera.

Nkhani ya msonkho mu Russia

Zotsatira VAT kuchokera 1992 chaka dziko lathu. Lisanaperekedwe, iye anayesetsa ndi msonkho malonda. Koma ngati lamulo muyeso exempts ku malipiro a maphunziro ambiri. Ndiye boma Egora Gaydara anayambitsa VAT.

Iye ndiye zogwirizana ndi malamulo osiyana boma wotchedwa "Pa Ubwino Added Tax".

Mu 2000, lamulo "omangidwa" ku Tax Code. Chifukwa cha zopereka linatengedwa US. Koma pa nthawiyo, pafupifupi m'mayiko onse angagwiritsire ntchito mfundo zofanana za accrual ake. Akusiyana okha mlingo.

Chabwino izo zinali patsogolo?

Okonda kudzudzula amakono "kumbuyo loswa kulanda" ndi "sentimentalists" kudzinenera "udali waukulu pamaso," kunena kuti kuyambira 1992 kuti 1993 chinali 28% msonkho (mlingo VAT peresenti 10 zikuwoneka wosangalatsa pa maziko awa). Chaka mlingo amagwa 20% mu chaka cha 1994 ndi 2004. Kumene, amene anganyoze kuti "panalibe misonkho ina." Koma pa nthawi ino komanso chiwerengero cha msonkho payekha 13%. Pa nthawi imeneyo, "onse anatuluka mithunzi." boma yafupika mlingo, T. Kwa. kwambiri yochezera osatinso kulipira chilichonse. The mpheto ya malamulo chilamulo ndi maulamuliro msonkho molumikizana ndi mkulu-pamtengo kufotokoza zifukwa khalidwe. Mwinamwake anakumbukira "admirer a masiku akale", kusatsatira alibiretu chindapusa.

Kodi VAT anaonekera?

Kwa nthawi yoyamba msonkho anaonekera mu France mu 1942 (nkhondo ndi nkhondo, ndi pamwamba katundu onse payekha). Koma zizidagwidwe, T. Kwa. Anali zolakwa zambiri. Zinali ngati msonkho malonda. Mu 1948, chuma French kuti kusinthidwa izo. Adalenga maziko accrual, amene chidwi ku dziko lonse (kapena kani, boma la maiko onse, chifukwa amene amakonda kulipira misonkho?).

VAT Kodi

VAT - mtundu wa msonkho mozungulira pa katundu nthawi kukhazikitsa. Iye umene pa magawo onse a ulimi ndi kugwa pamapeto pake pa ogula.

E. The apamwamba a "chilakolako" opanga, boma bwino. Mwachitsanzo, Munagulitsanso nkhuku mu sitolo. mtengo wake anakwana 50 rubles. wogula A pantchitoyi 200 rubles. Kuchuluka 150 rubles (200-50) adzayenera kulipira mtengo anawonjezera msonkho. Ngati wogulitsa ndi "saizi ya kuwolowa manja," ndipo katundu "zimene analanda ulamuliro anapereka" T. E. Kodi anawonjezera kuti mtengo choyambirira chilichonse, boma kuti asaone khobiri kwa iwowo.

Kaya kampani ali ndi phindu kapena akuthamanga patsikulo. VAT si zimafika. Choncho mapeto: kwambiri clocked bwino boma bajeti. Tangoganizani, m'pofunika kuchepetsa mwankhanza wa intermediaries boma. Mu dongosolo ili M'malo mwake, kukula n'kopindulitsa okha bajeti. Ife tsopano chitani mwachindunji mitengo msonkho, amene amapereka wosinthika Tax Code (2015 kope).

Kodi tiyenera kulipira boma?

Kodi kudziwa mmene boma adzachotsa kwa kuwonjezeka mtengo? Tax Code cha 2015 amapereka mitengo zitatu: 18% (muyezo), 10% (ŵakwenera) ndi 0% ( "Customs"). mitengo VAT pa 10 ndi 18% - "mkati". Iwo amagwiritsa ntchito katundu yekha m'dzikoli. Ngati iwo anatengedwa kuchokera malire, msonkho si mlandu. Pankhani ya malipiro a VAT pamene kugula katundu ndi reselling ngati kunja msonkho operekedwa mudzabwezedwa.

mlingo VAT wa cent 10 pa, mndandanda wa katundu

peresenti 18 mlingo watsiku ndi VAT. Komabe, pali mndandanda wa katundu, zimene zimachititsa kuti 10. amalonda ambiri amafunsa kuti, "VAT 10% mu zina?". Tidzayensa ilo.

mlingo VAT 10 peresenti ya mndandanda wa katundu ndiponso kumakhala ndi izi:

• Zapanyumba.
• M'banja ndege.
• mankhwala ana.
• Ena mankhwala.
• Magaziniyo kusindikizidwa kanthu.

A mndandanda wa mankhwala onse ovomerezedwa ndi Maonekedwe boma № 908 ya December 31, 2004. Ndi mu chikalata ichi Khazikitsani mndandanda wonse, lomwe limagwa pansi pa 10 peresenti VAT. Mndandanda (lalifupi) apatsidwa pansipa:

• Mkaka ndi mkaka.
• Nyama kulemera moyo.
• Mazira.
• Kuphika mafuta, mafuta masamba.
• Salt.
• Ufa ndi pasitala katundu.
• Masamba.
• Baby ndi matenda ashuga chakudya ndi ena.

"Mankhwala anga sanali"

Ngati mankhwala anu mu mndandanda lathu linali kumeneko, ndipo inu ndi funso: "VAT 10% zina (kapena kani, zimene katundu) ntchito," muyenera kuona Maonekedwe. Number ndi tsiku, ife kale akumwamba. Iwo anakhazikitsa mndandanda. Monga ulamuliro, ndi onse magulu chikhalidwe zogwirizana mankhwala amene ali kufunika mkulu mwa nzika.

mlingo VAT peresenti 10: mpweya

Chifukwa cha mavuto azachuma, akuluakulu aboma anathandiza onyamula kupempha kuchepetsa VAT kuti "mwayi" 10 peresenti. April 1, 2015 Bungwe Federation ovomerezeka bilu ndipo linavomereza asandilembe July 2015 kuti December 2017. Ambiri mwina, tsiku lomalizira uyu adzakhala anawonjezera ngati mmene chuma chikuyendera si bwino.

onse wosasangalala

Lamulo limeneli sunawakhutitse aliyense. Boma chifukwa chakuti zinali kulandira ndalama zochepa ndi bajeti kuchepekedwa. Air onyamula amati zimenezi si vutolo mu makampani.

Mutu wa "Aeroflot" Vitaly Saveliev anasonyeza kusakhutira pa nkhani imeneyi. Iye amakhulupirira kuti imeneyi muyenera kwathunthu kuchotsa VAT pa mpweya zonyamulira flights zoweta. zinthu likukhalira kuti kwa Vladivostok kwa Moscow pafupifupi mtengo kuti "Ulendo dziko."

Crimea zathu?

An zinthu zosangalatsa adza kwa Crimea ndi Sevastopol. Referendum kugwirizana - ndi tikudziwa. Koma monga momwe chilamulo, palibe mophweka. Kuti malamulo mkati amakakamizidwa ndikuganiza - Crimea wathu? Russian?

Koma pali vuto lamulo kusinthidwa kwa Tax Code mu 2015, chimene zoweta ndege phunziro kwa msonkho ŵakwenera 10%. Chimodzimodzi malamulo kuchita ali ndi mawu "Kupatula maulendo ku Crimea ndi Sevastopol."

Zikuoneka makampani Russian amaopa ziletso zotheka zachuma ku "kuzindikira" a m'dera Crimea Russian. Kuti kuchita zimenezi, malangizo amenewa pa tariffs, misonkho, ndi zina zotero. Companies ndi lamulo zoweta sizikuphwanya, ndi pansi ziletso mayiko musalekane.

10 + 10 = 28?

Mu "mlingo VAT 10 peresenti, mndandanda wa katundu ndiponso", tinauzidwa kuti pali gulu la katundu chikhalidwe zofunika, amene ubwino kwa malipiro a VAT. Full mndandanda wa zizindikiro ndi mayina mayina a RF boma Watsimikiza December 31, 2004 № 908.

Koma nanga bwanji pamene zinthu "pamphambano" wa mayina awiri. Komanso, kuyang'ana zinthu paradoxical kumene mankhwala amagulitsidwa kwathunthu wapangidwa "zofewa" uphungu Koma kugwa pansi 18%.

Mwachitsanzo, pitsa. Chingakhale kwathunthu katundu amene akugwa pansi wosamasula lapansi. Ufa, mazira, nyama, tchizi, ndi zina zotero. D. Koma "kugwirizana" awa mankhwala "chikhalidwe" "zophikiratu" pitsa msonkho "mu zonse".

Zimenezi anafotokoza kalata kuchokera ku Unduna wa Zachuma wa September 10, 2010 № 03-07-14 / 63 ndi Federal Tax Service mu Moscow pa March 16, 2005 № 19-11 / 16469. Malinga iwo, 10 peresenti ya VAT mlandu pa kugulitsa katundu, amene ali m'gulu la mndandanda boma. Ena amagwa pansi 18%.

Taonanitu mndandanda uli mmunsiwu ndi gulu la "makeke, mapayi, donuts", komanso nyama zosiyanasiyana dzinthu, masamba. Koma palibe chinthu monga "empanadas" kapena "Pizza". mfundo ya "zimene sikuloledwa, ndiye choletsedwa," Akuluakulu apa ntchito. Iwo amakhulupirira kuti ayenera kupereka zonse 18 peresenti ya masikono kasupe.

Pizza kapena mkate "Chitaliyana"

Koma pali "loophole". Ngati mukufuna pitsa ndi kulandira madalitso ake pansi VAT, ndiye inu mukhoza kugulitsa ngati chitumbuwa "Chitaliyana". Zokwanira ndi zikalata zonse zoletsedwa ndi amasokoneza. Sinthanitsani dzina la mankhwala ndi "pitsa" mu "chitumbuwa" pikhalipo wina, lamulo limapereka "Kodi zimayenera kukhala" aliyense mankhwala. Chinthu chachikulu - onetsetsani kuti mwachindunji zikuchokera mankhwala.

Chigamulo Court kumbali ya amalonda

Komanso, amalonda ntchito zizindikiro classifications, kutanthauza "anaphika katundu" chifukwa pitsa, komanso "nyama ndi nyama mankhwala" kwa zikondamoyo choyika zinthu mkati ndi nyama. Onse awa kachidindo "analola" ntchito peresenti 10.

Izi "Mochenjera" kungachititse kuti kuweruza arbitral. Akuluakulu msonkho anatsutsa mlingo wa 10 peresenti, zokha 18. Koma chigamulo mchitidwe zambiri kumbali ya amalonda, T. Kwa. GOST "Catering misonkhano. Terms ndi matanthauzo ", wobvomerezedwayo mwa dongosolo la State Standard la Russia pa November 30, 2010, ku ufa mankhwala zophikira monga makeke, belyashi pitsa. Ndipo mankhwala amenewa muli zosiyanasiyana kumadzazidwa.