Celinta VAT - xal u muran canshuurta

Qiimaha canshuurta - canshuur dadban, soo miisaaniyadda oo qayb ka ah qiimaha ku daray in loo abuuray in geeddi-socodka lagu soo saarka, waxqabadka shuqulladaada iyo bixinta adeegyada. Soo bandhigay cashuurta ku jiray France 1954 oo helay codsiga in 137 dal. Kaliya ee Maraykanka iyo Japan in VAT ku bedelay canshuurta iibka at heerka of saddex ilaa shan iyo toban boqolkiiba. Heerka ugu sareeya VAT ee Denmark, Norway, Sweden iyo Iceland - 25 boqolkiiba, dalalka kale codsan xaddiga canshuurta of 20 boqolkiiba.

canshuur celinta ee VAT in xafiiska canshuuraha u adeegi jireen ururada iyo ganacsatada shaqsi - canshuur. Nidaam waajib ku ah in ay bixiyaan canshuurta by Tax ah Code. Foomka iyo hab- buuxinta cadayn cashuurta ansixiyaan si ku haboon ee Wasaaradda Maaliyadda. dukumenti oo dhamaystiran waxaa laga heli karaa qaab elektaroonik ah ama warqad, iyo bixiyayaal ay tirada shaqaalaha 100 qof fayl elektaroonig ah ayaa loo baahan yahay. Deadline araajida lagu dhawaaqo - maalinta 20aad ee bisha ku xigta muddada warbixintan.

Maanta, ee sharciga canshuurta Russia waxaa jira saddex heerka VAT: 0%, 10% iyo 18%. Rate ee 10% waxaa loo isticmaalaa in ganacsiga beeraha, iibinta alaabta loogu talagalay carruurta, cunto, xilliyeedyada iyo alaabta caafimaadka. Heerka eber ee VAT waxaa loo isticmaalaa dhoofinta iyo liiska gaarka ah ee gaadiidka. Waa codsiga ah ee heerka this oo halkaas waa fikirka ah "eber VAT soo laabtay."

VAT ku soo laabtay, marka lagu daro lacag canshuur wanaagsan, oo ku jiri kara natiijo xun, oo la yidhaahdo "codsiga in soo celiyo VAT ah." xaaladda Tani waxay dhacdaa haddii natiijada xilliga canshuurta lacagta guud ee canshuurta laga jaro (tax credit) ka badan qadarka hantida canshuur. In si kale loo dhigo, haddii inta lagu jiro mudada canshuurta, ururka iibsaday badeecada ku xiran VAT, in ka badan iibin. Xaaladdan oo kale, qofka u gudbin kartaa kale oo aan ahayn canshuurta ah, xataa codsi VAT celiyo. Haddii ay hey'adda cashuurta ee geedi socodka of hubinta miiska intii toddoba maalmood ah lagu dhawaaqo gudaha ayaa xaqiijiyay howlgalka bandhigay, madaxa Adeegga Tax ee go'aan aqbalaad ah. Haddii uu jiro qofka deynta canshuurta u soo celi account ka dhigay for farqiga u ah bixinta daynta this.

Cadaynta cusub ee canshuurta VAT mid ah in ciidamada tan iyo sannadkii 2010 oo uu leeyahay qaab elektaroonik ah.

Haddii laabto VAT waa elektaroonig xareeyo, qofka waa in la sameeyaa by laba shuruudo: foomka warbixinta ee hadda jira iyo qaabka loo baahan yahay loo baahan yahay u falanqeeyo si toos ah xogta ka helay. Si kastaba ha ahaatee, waxaa jira farqi u dhexeeya labadan-beegyada uu sabab u tahay xilliyada kala duwan ee wakhtiga ay korsato. Sayidka, foom lagu cadaynaayo ku ansixiyey Wasaaradda Maaliyadda, iyo qaabka warbixinta elektaroonik ah - Federaalka Service Tax.

Cadaynta cusub ee VAT ay hoos u mashinoorientirovannomu (uniform) muuqashadii giirte cell xogta. foomka isbedelka of file elektaroonik ah, sida: font, height qof oo format print.

VAT celinta lagu sameeyay qaar ka mid ah isbedel ku qaybaha ay shakhsi. Waxa uu noqday wax yar ka yar. Sidaas daraaddeed, haddii ay ka hor dokumentigan waxaa la aasaasay 12 go'yaal, hadda - at 10. Yaraynta mugga ay sabab u ahayd isku-dar ah qaybta 3 iyo qaybta sheet saarista 8.

Sidaas darteed, si ay u hordhaca ah ee farsamooyinka cusub ee maamulka canshuurta mahad, formation of canshuurta VAT waa iswada, taas oo si weyn u fududeyneysa shuqulka wararka xisaabiye iyo xaraynta internetka ka badbaadiyay ururada takhasus waqti.