Tusaale ka mid ah canshuurta dadban. code canshuurta

Cashuurta ee bulshada casriga ah waxay leeyihiin laba hawlood. Dhinaca hal - si ay u buuxiyaan miisaaniyadda (qalab ugu weyn ee dhaqaale ee gobolka), oo dhinaca kale ah - nidaaminaya dhaqaalaha, u ogolaan barbaraha heerarka bulshada iyo si ay u horumariyaan dawladda mudnaanta loo baahdo. Nidaamka A ishaysata ee xogta lacagaha qaab degsan sharci abuurayaa Code Tax ee Ruushka. Qoral, waxay ka kooban tahay laba qaybood: aasaasitaanka guud keenidda mabaadii'da nidaamka canshuuraha, iyo gaar ah u sheego, hab kasta oo gaar ah ama canshuur ururinta. cutubyada Individual in qaybta labaad ee qiimaha Code Tax soo gudbiyey canshuurta (VAT) oo cashuurta baabuurka (ama canshuuraha) ku daray. Waxa ay tixgelin la jirayaa, qodobkan.

siyaasadda cashuuraha State

peculiarity ee xeerka canshuurta waa in deegaanka gobolka dhaqaalaha badala, kala duwan heerka canshuurta. Tani waa siyaasad canshuurta. Characteristically, waa in ay u hoggaansamaan mabda'a Dhalmada, t. E. gacan ka koritaanka ee wax soo saarka bulshada oo la kordhiyo wax soo saarka. Si kastaba ha ahaatee, xeerarka canshuurta - arrin xasaasi ah, sidaas darteed beddelo heerka canshuurta, waa in xasaasi ah si ay u sii warqabaan xaaladda dhaqaale.

Si cad u muujinaysaa in ay sharciyada Laffer qalooca, magacaabay ka dib markii dhaqaaleyahan ee University Los Angeles ee, helay mabda'a dakhliga miisaaniyadda, waxay ku xiran tahay heerka cashuurta. Xiriirka Functional uu soo bandhigay classic ah: on dhidibka siman - boqolkiiba laga qaado gobolka khasnaddii, dhidibka taagan - qadarka helay by canshuurta. Markii hore, qalooca this kordhiyaa. muhiimadda dhaqaale ee waa in wax soo saarka ee qeybta this koraa si ka dhaqso badan heerka canshuurta, siday u kala horreeyaan, iyo dhaqaalaha uga sii darayo, iyo dakhliga canshuurta la kordhiyo. Si kastaba ha ahaatee, heerka of 40-50% heerka canshuurta (waayo, dalalka aan dunida) iyo 35-40% (dalalka of III World) qalooca gaadho ugu badnaan oo uu bilaabo inuu hoos u. Xaaladdan oo kale waxaan dhihi siyaasadda in canshuurta - takoorka. At dakhliga xad sare oo ah dadka ka shaqeeya, culayska cashuuraha ee waa 40-45% ee heerka dakhliga.

Sidaa darteed, tilmaame siyaasadda bulshada horumar waxaa loo arkaa inay hoos u joogto in saamiga culayska cashuuraha ee la xiriirta dakhliga dadweynaha.

canshuurta Direct oo aan toos ahayn

Canshuurta dabiiciga ah ee laga dhaafo cashuurta kala qaybsan yihiin si toos ah iyo si aan toos ahayn. saldhiga canshuurta ee canshuurta si toos ah waa dakhli (mushaharka, macaashka, kirada, dulsaarka) ama hantida (dhul, guri, securities) ay leeyihiin canshuur. Tusaalooyinka canshuuraha tooska ah waxay noqon kartaa a dalka canshuurta, canshuurta dakhliga, cashuurta hantida, canshuurta baabuurta, canshuuraha on faa'iidada. canshuurta aan tooska ahayn, sida ka soo horjeeda si toos ah, uu leeyahay dabeecad aasaas kala duwan - premium qiimaha ama sicirka.

Si kastaba ha ahaatee, wax faallo ah oo ku saabsan xaaladaha dhismaha saldhigga canshuurta ee canshuurta dakhliga loo isticmaalo ganacsi. Waxaa kale oo laga helaa ereyga "aan toos ahayn," laakiin saaraysa waxaa waxba u qaban la canshuuraha dadban leeyahay (canshuurta dakhliga, sida aynu hore u soo sheegnay - xariiq toosan). In fasiraadda this magaca la mid ah aan la xidhiidha sifo ka mid ah cashuuraha, iyo nidaamka lagu garan karo in ay magnitude. In la go'aaminayo saldhigga canshuurta ah jaraa kharashaadka tooska ah ee la xidhiidha wax soo saarka ugu weyn, iyo kharashaadka aan tooska ahayn waxaa laga jaro. canshuurta dakhliga sidaas waa hab dhaqaale Gaarna kordhinaya takhasuska weyn ee shirkadda, lana yareeyo kharashka ay non-soo saar leh.

Marka la eegayo canshuurta dadban, oo ah dhaqaaleyahan ka fiican Jarmal Karl Marx faallo maalkoodana qarsoon ee ku qarsoon iibka kasta, bixitaanka lacagaha muwaadiniinta gobolka. Waxa ay u muuqataa in macaamiisha si fudud u soo iibsadaan alaabta, oo sidaas daraaddeed ma xukumi karo miisaaniyadda xumo. Dhab ahaantii - qofka dooda macaamilka, iibiyaha ah alaabta iyo adeegyada la mid ah ay guushu ku canshuuraha dadban ururiyaha iyo dhexe ee suuqa kala iibsiga ee ay gobolka.

In Russia, ka dib markii canshuurta dadban net, qiimaha canshuurta (VAT), cashuurta baabuurka iyo kastamka daray.

canshuuraha dadban. VAT

VAT markii ugu horeysay soo bandhigay in France ee 1958 maray imtixaanka tijaabada ah ay, ka dibna la geeyo. In 70 sano uu soo amaahday inta kale ee Europe. In Russia, "On VAT" Sharciga ayaa la ansixiyay 1992 by Dowladda Egora Gaydara. Heerka kowaad wuxuu ahaa 28%, sidaas ku abuurtay culays canshuurta la taaban karo, ka dibna waxa ay laba jeer hoos u dhigay 20% iyo 18%, siday u kala horreeyaan.

VAT canshuur aan toos ahayn si guul ah ku qaybiyey hanaan cashuureed oo dunida. Waa maxay sababta ay dadka? Inta badan, in labaddan in xiisadda dhaqaale iyo acyclic, maxaa yeelay canshuurta lahayn ayaa lagu eedeeyay ku soo saarka iyo isticmaalka.

The tilmaamaha ugu weyn ee siyaasadda miisaaniyadda Russia ee 2012 iyo muddada ilaa 2014 ku nuuxnuuxsaday doorka hoggaamineed ee VAT in nidaamka canshuurta federaalka. Saamiga canshuurta this xisaabay in 32-35% dakhliga cashuurta federaalka.

VAT oo tusaale u ah canshuur dadban ku lug leedahay saldhig canshuuraha (sida ay Art. 146 ee xeerka cashuuraha), iibka badeecadaha iyo adeegyada gayiga Russia, kala iibsiga badeecadaha iyo waxqabadka adeegyada, taas oo aan la moodayay jaro, rakibaadda iyo shaqada dhismaha qaadeen baahida u gaarka ah, soo dejinta badeecadaha galay dhulka Federation Ruush.

gumaysiga ahaaneed ee saldhigga canshuurta VAT

Code Tax ka baaxadda ugu ballaaran si VAT reebaysa, qaar ka mid ah hawlaha: rubles daaweynta iyo lacagta qalaad, wareejinta hantida ay bedelka, guurka guriga in hawlaha statutory ururada aan faa'iido doon ahayn, kala iibsiga hantida by habka of maalgashiga, soo celinta qaaraan asalka ah oo ka mid ah ka qayb galayaasha ka mid ah iskaashi dhaqaale oo shirkadaha, lahaanshaha gaarka ah ee dabiiciga ah saraakiisha guryo gobolka iyo degmada, oo uuku dhaxalka hantida.

VAT cashuurta dadban sidoo kale qeexaya taxane ah oo cashuurta ahaaneed. First, heerka eber. Waxa loo isticmaalaa alaabo laga dhoofiyey hab qeexan FTZ (Zone Free Customs). Sidoo kale waxaa loo adeegsanayaa in la xiriirta adeegyada ay loading, gaadiidka, taageero dhoofinta la xiriira gaadiidka caalamiga ah ee alaabta dhex taal dalka reer Russia iyo alaabtii of boorsooyinka iyo rakaabka, haddii ay ka soohdinta reer Federation Ruush ah oo aan la soo diray.

Si kastaba ha ahaatee, haddii aynu sii wadi in ay ka hadlaan sida canshuurta adag sida VAT, ka dibna waxa ay sidoo kale khuseysaa heerka hoos u dhacay (10%) marka la eego cunto, alaabta carruurta, warbaahinta iyo buugaagta. Sayidka, sharciga canshuurta federaalka waxay bixisaa nidaam canshuur fududeeyey Waayo, kuwaas oo qaybaha alaabta ay jabiyaan qiimaha iyo sidaas kordhiya doonidda iyaga u. Sida aad arki karto, canshuuraha dadban ee Ruushka ka hawlgala meel gaar ah, oo aan la xiriira wareegga wax soo saarka, iyo qulqulaya miisaaniyada - labis more.

Maxaa kale oo ku jira saldhiga canshuurta VAT

hay'adaha sharciga iyo ganacsatada buuxinta foomka canshuurta VAT ay ujeedooyin cashuurta shaqsi:

• Horumarka helay. Ka reeban bixinta sida alaabta ku xiran 0 heerka% (eeg. Kor) iyo waxyaabaha isagoo wareegga wax soo saarka ka badan 6 bilood ah.
• Wakiilada isagoo xaaladda "kaalmada dhaqaale", laakiin helay beddelkeeda ah alaabta iyo adeegyada iibiyey.
• Dulsaarka amaahda badeecadaha ka, qoraalada promissory, bonds ka badan heerka maalgelinta ee Bangiga Dhexe ee Ruushka.
• magdhow ku hoos qoran heshiiska caymiska u leh qodobbada default counterparty.

Laakiin waxaa jira marka laga reebo ah si ay xukunka. Hay'ad sharci ama ganacsadaha, kuwaas oo dakhli ee 3 bilood ee hore ay ahaayeen wax ka yar 2 milyan oo rubles, ku qoray amar canshuurta ugu adeegaya codsiga ku haboon oo meesha ka saaray 12 bilood ka bixinta VAT.

About kakanaanta ee go'aaminta saldhig VAT

Waxaan aragnay tusaale ka mid ah VAT canshuurta dadban si waafaqsan Cutubka 21 ee Xeerka Tax kaliya ee qayb ka mid ah dhismaha saldhigga canshuurta. Maxaad ka mid ah tusaale ahaan? In akhristayaasha mahad kakanaanta ee ay xisaabinta dukumenti oo kowaad. Waayo, ganacsiga warshadaha waaweyn si fiican u qoran foomka canshuurta VAT ee entailing aan codsiga of rigoore by cashuurta, la xiriira oo muhiim ah. Shaqada Tani, runtii xirfad leh, oo u baahan aqoon gaar ah oo hanti ah. aagga ganacsiga waxaa lagu qeexaa by N Sharciga ah 943-1 "About xafiiska canshuuraha Ruush" ka 03.21.1991, canshuurta qiimaha-daray iyo sidoo kale canshuurta dakhliga ee shirkadda waa ugu adag ee sanadka, sidaa darteed waxaa jirta xataa takhasuska ah Bare gudahood xafiiska canshuuraha Naftooda, oo midkood jeeg VAT, kan kale - canshuurta dakhliga. arkitaan badan yihiin generalists, kaas oo garabka ka dibna, iyo in ka badan.

On habka ay u xisaabin canshuurta VAT

Aynu ka fiirso "Howlaha gudaha" ee canshuurta la xiriira kormeerka, tusaale ahaan, qiimaha aan toos ahayn cashuurta ku daray. Guud ahaan, jeegaga tahay Off-site, off-site oo ka mid ah laba nooc oo hore. Sida laga soo xigtay heerka caymiska saldhigga canshuurta qaybsan yihiin mowduuc oo dhamaystiran, si cad oo la xushay.

Sidee loo hubiyo cameral VAT? kormeerayaasha Tax waxa ay si toos ah u qaado in uu xafiiska. Si adeegyadooda - hore u siiyay hay'adaha sharci xaqiijin karo ama shaqsi ganacsatada canshuur celinta iyo zatrebuemye inta lagu guda jiro dhabta ah hubiyo diiwaanka diiwaanka ay xisaabaadka iyo waraaqaha isha. kormeerka Site waxaa lagu fuliyaa si toos ah in xisaabaadka cidda sharci (ganacsade).

Sida caadiga ah, maalin ka bixitaanka qorsheysan oo ka mid ah jeegaga documentary VAT adag sameeyaa hubinta miiska bixiya ee canshuur iyo statements VAT soo gudbiyey iyagii ku bixinta go'aan ku xiga ee kala duwan ay la qeexidda dhabta ah ee hantidhawrka canshuur dokumentiga canshuur hoose ah.

VAT, oo tusaale u ah canshuur dadban, waxay muujinaysaa laba jiho xaqiijinta hantidhawrka ee warbixinta shirkadu: dhameystiran ay saldhig cashuurta VAT iyo codsiga saxda ah ee xisaabaadka laga jarin canshuurta.

Falanqaynta alaabta iibsato at hubinta VAT

Marka aad loogu dadaalayo, si taxadar leh ugu horeysay hubiyaa helitaanka dukumenti oo kowaad ganacsatada. Marka laga qeybiyeyaasha, Soo Saarista ay bixiyo badeecadaha iyo adeegyada labada saldhig ee la canshuuri karo oo laga jaro (go'aamiyey iyada oo la raacayo tirada article 171-173 of Code Tax Federation Ruush ah) waa la qaadi karaa tixgeliyaan oo keliya xaaladaha qaarkood. document Original waa in la joogo noqon - qaan-ka-qeybiyaha, in la helo doona xisaabiyenimo credit qaybiyey isaga oo ag qaliin ayaa lagu wadaa in muddada warbixintan canshuurta ku habboon (tilmaamayaa in lagu dhawaaqo canshuurta u dhiganta).

Tusaale ka mid ah magdhow sida laga yaabaa in soo celinta lacagta dheeraadka ah ee VAT dhab bixisay on qaar ka mid ah Xeerka cashuuraha xaaladda soo socda: buug shirkadda soo bandhiga Iibsaday warqad iyo khad halka bixinta canshuurta 18%, laakiin waxay ku dhameysatay alaabta suuqa (buugaagta) qoro at 10%. Iyada oo ku saleysan lacagta kor ku xusan ee cashuurta dheeraadka ah ee iibka ah ee warqad iyo khad on canshuurta iibinta buugta - waxaa ka mid ah in laga jaro canshuurta.

Falanqaynta iibinta alaabta hoos Audit VAT

Sale alaabta waxaa dabagal ku saleysan invoice, hay'ad sharci xaqiijin qoro, iyo iibinta majaladda ay (diiwaanka canshuurta la xoojiyey oo gaar ah, iyo in xaqiiqda database gacmeedka loo soo celiyo canshuurta ah).

Baaritaankaan waxaa saabsan waafaqsanaanta ee diiwaanka xisaabaadka on qayb ka mid ah degsiimooyinka lala heshiiyo ganacsatada iyo qandaraaslayaasha iyo xisaabaha dadka lala xisaabtami karo. Xaaladdan oo kale, u-ekaanta labaad ee qaan-waa in lagu lifaaqo Macalester.

VAT canshuurta aan tooska ahayn waxaa lagu go'aamiyaa ku salaysan hawlaha aan masaasad (for gaarsiinta shay kasta waa in xisaabinta ku haboon ee suuqa kala iibsiga bangiga - ka account hadda shirkadu ama lacag caddaan ah - in lacag caddaan ah). Sayidka tilmaamaysaa isku day ay suurtogal tahay inuu ku soo laabto shirkadda in VAT at xawaalad shiidaa jiritaan la'aanta.

xafiiska canshuuraha hubiyaa howlgalka ka mid ah K-account 201 01 610 iyo-K account 201 04 610. Haddii uusan jirin biilka for sale alaabta (adeegyada), waxaa lagu fuliyay by hubinta canshuurta counter in xisaabaadka hay'adaha sharciga ah ee counterparty ah. Haddii ma jiro - macaamilka waa khayaal ah, laakiin waa dambi dhaqaale. Isla mar ahaantaana waxa ay barbaro in amarka taariikh of diyaarinta iyo diiwaangelinta ee qaan-dareenka. Xulo-counter hubin la magacaabay iyo dhalmo weyn oo qaan waxaa laga heli karaa.

khaladaadka canshuurta TUSAALE markii iibinta alaabta

Siinta ganacsiga waa in ay haystaan taageerada awoodda sharci design heshiiska. Walaaca waa in hirgelinta badeecadaha iyo adeegyada waa in had iyo jeer lagu sakhiray in la kordhiyo qiimaha on qadarka VAT. Xisbiyada soo iibsaneysa waxaa ku waajib ah in si cad loo qeexo jeesada qasabka ah lagu qeexay qiimaha - canshuurta ama cashuurta aan. Heshiiska ku qeexan yihiin qiimaha aan VAT, waxay ahayd iyada oo u adeegta saldhigga canshuurta. Waa heer sare ah suurad wacan in heshiiska loo qoondeeyo xaddiga VAT sida line a oo kala duwan.

Arintaan waxaa sabab u ah xaqiiqada ah in sida uu Art. 424 CC kooxda Ruushka in ay bixiyaan qiimaha alaabta on faahfaahinta ku cad heshiiska.

In Gaba-eegid VAT Ilaaheenna ah, waxaan la soco in ay tahay sababta oo ah qof universal, waa mid ka mid ah ugu adag ee uu farsamo ka mid ah canshuurta jira ee Russia.

waajib baabuurka. saldhiga canshuurta

canshuurta aan tooska ahayn ee Federation Ruush (marka laga reebo ugu weyn iyaga ka mid ah - canshuurta qiimaha-daray) waxaa ka mid ah canshuurta federaalka - cashuurta baabuurka (inta badan loo soo gaabiyo qaab - cashuurta baabuurka) iyo kastamka. Waxaa lagu eedeeyay in kooxaha qaarkood alaabta sida iibinta oo iyaga ka mid ah oo ku saabsan soohdinta reer Russia, iyo marka aad u guurto dhinaca kale ee xadka dalka Ruushka. waxa Liiska ku jira miisaaniyadda ee hay'adaha sharci iyo ganacsatada shaqsi, iyo Roman Abramivich waxa dhabta ah waa macaamiisha, t. Si aad. Waxa uu ka mid ahaa in qiimaha alaabta ay iibsadaan. Tan iyo xaddiga canshuurta ka mid ahaa in qiimaha alaabta, waxaa cad in canshuur dadban waa waajib canshuuraha ah.

Sida caadiga ah, waxay ku xiran yihiin baabuurta cashuurta baabuurka, cabitaanka khamriga, shidaalka naaftada, saliidda motor, biirka, baatrool si toos ah iyo baabuurta, waxyaabaha khamriga iyo khamriga, tubaakada.

Sida laga soo xigtay qodobka 182 ee xeerka cashuuraha, waxaa waajib ah in xawaalad cashuurta iibka ee canshuur alaabta excisable soo saaray in Russia, rasiidka iyo dhejinta alaabta this, noocyo ka mid ah suuqa kala iibsiga badeecadaha (qorsheyaasha tolling), howlgalka dhaqaaqo alaabta canshuuraha ka baxsan Russia.

Nos. 1 6 n., Art. 182 ee xeerka cashuuraha Qori shey kasta excisable ay qabsashada iyo dhajiyay xogta alaabta ownerless canshuurta dadban. Waxaa qasab ku ah canshuur iyo iibsiga hantida excisable ee lacagaha statutory ee shirkadaha.

Qaabka loo cashuurta baabuurka

Ma hoos gasho alaab dhoofinta canshuuraha waajib canshuuraha, kala iibsiga u dhexeeya cutub oo shirkadaha wax soo saarka, kala iibsiga hoose wareegeen falanqeeyo warshadaha dheeraad ah, soo dejinta galay territory caadooyinkii alaabta excisable la diido ku xiga ay guushu ku State, dejinteeda hantida excisable in dekedda SEZ.

Heerarka hadda waajibaadka canshuuraha ilaa muddo 2015 waxaa lagu soo bandhigay in maqaalka. 193 ee xeerka cashuuraha.

xafiiska canshuuraha loo sameeyo baadhitaan documentary ah, tixgeliyaan heshiis canshuur ee waraaqaha counterparty ay lacagta lala hadal bangiga ee suuqa kala iibsiga lacagaha, caadooyinka xamuul lagu dhawaaqo, nuqul ka mid ah taageerada dokumentiyada gaadiidka muujinaya dhoofinta alaabta excisable ka baxsan Russia ah.

Muddada canshuurta hirgelinta gudaha alaabta canshuuraha leeyihiin bil ah si ay u qaado dalalka jaarka ah - iyadoo la raacayo Xeerka Shaqaalaha.

TUSAALE ogaado canshuuraha lacagta

shuruudaha bilowga ah: distillery saara vodka la content khamriga ethyl of 40%. Waxaa lagu gartaa-soo-saarka ay mugga bil kasta 500 l. xaddiga canshuurta ee hadda - 210 rubles halkii litir ee khamriga ethyl ammooniya. Inta ay waajib canshuuraha ku saabsan khamriga ethyl iibsaday waa 1650 rubles.

Solution: saldhig Tax noqon doonaa: 500 x 40% = 200 l.

Inta ay waajib canshuuraha ee u dhiganta vodka iibiyey: 200 L x 210 = 42 rubles 000 rubles.

Inta ay waajib canshuuraha si loo bixiyo lacagta: 42 000 - 1650 = 40 350 rubles.

gunaanad

canshuurta aan tooska ahayn waa kulan ka mid ah nidaamka canshuuraha oo casri ah. Muhiimad gaar ah waa VAT ah, kaas oo bixiya lacagta ugu weyn ee dakhliga miisaaniyadda canshuurta (waayo, Ruush 33-35%). Waa in la ogaadaa in heerka canshuurta VAT waa heshaa muhiim u ah horumarinta dhaqaalaha. Ma aha la yaab leh in inta lagu guda jiro awoodda dhaqaale ee dalka, tan iyo 1992, heerka VAT ee Russia ka soo dhacay 28% ilaa 18%.

Ogsoonow in canshuurta labixiyo - canshuur dadban, laakiin gaar ah. In kasta oo waxa ay leedahay amar of magnitude tiro yar oo dakhliga cashuurta VAT badan, laakiin heerka ay yihiin tilmaame of aragti gobolka in dabaqadda dhexe.