I-VAT Izinga kwi Russian Federation

VAT limele ixabiso added tax. Abantu abangahlawuliyo liyiqwalasele njengoko koosomashishini ngamnye, imibutho kunye nabantu abaye ukunakanwa ekubhataleni VAT ngenxa ekudibaneni impahla ngokusebenzisa nezithethe zalo Russian Federation.

Zonke berhafu kufuneka kufuneka abhalise ne-arhente egunyazisiweyo (ofisi tax).

kwamanye amasebe okanye ofisi nommeli (umbutho) ukuba eziphezu kwintsimi Russian Federation eziliqela leeyunithi zayo, ungakwazi ngokuzimeleyo khetha omnye, apho indawo ndawo baya kubhaliswa (ziza kubhaliswa kwi-ofisi irhafu) kwaye sele kukho kwifayile imbuyekezo kwaye ahlawule zonke iirhafu ezinye iiyunithi kummandla Russia. amaziko amazwe kufuneka lenze ingxelo ebhaliweyo kwabasemagunyeni irhafu malunga ukukhetha indawo yonke imibutho eziphezu ummandla lwelizwe lethu.

I-VAT Izinga kwi Russian Federation

rate VAT ayikwazi kuhlawulwa kwimeko sokuxolelwa ekubaleni kunye nokuhlawulwa kwerhafu phantsi kwale miqathango ilandelayo - Ukuba iinyanga ezintathu zilandelelana imali yengeniso iyonke ukusuka kwiinkonzo ezinikiweyo, isebenza okanye intengiso yempahla (kodwa akubandakanywa irhafu) ayidluli ezingama engange zigidi ezi-2. .

I irhafu erhafiswa kwi imicimbi zilandelayo:

- ukudluliselwa amalungelo obunini, ukwenziwa kwawo nawuphi na umsebenzi wenkonzo, kwakunye nokuthengiswa kwempahla;

- ukudluliselwa kwintsimi Russian kweempahla okanye neenkonzo, kwakunye nokwenza nawuphi na umsebenzi kumntu ngamnye, apho iindleko zingafakelelwanga kuxhuzulwa xa kubalwa i irhafu yengeniso;

- ngexesha lokwakha umsebenzi wofakelo ukusetyenziswa yabo;

-Xa yokungenisa nempahla nezithethe zalo Russian Federation.

rate VAT awusebenzi iintlobo ezithile intengiselwano ezijongwa irhafu.

Xa kubalwa esi sithuba serhafu VAT elibekwe ngekota, oku makwenziwe berhafu unokwenza imisebenzi yokuba ngumgadi -arhente zerhafu.

Izinga VAT ngo-2012 nangoku 0%, 10% ne-18%.

Xa amazwe 0% iimpahla rhafu phantsi kolawulo namasiko ngaphandle, ibekwe kwindawo ekungangeni mipu phantsi kolawulo amasiko, kwakunye neenkonzo kunye izinto ezinxulumene ngqo ukuphunyezwa nokuveliswa kwezinto ezinjalo. Kwakhona, kunye izinga 0% kuxhomekeke ukuthutha iinkonzo kuzo zombini abakhweli kunye imithwalo, kodwa ukuba sisisiqalo okanye indawo abakhweli zikwindawo ngaphandle kummandla Russian Federation kunye buyo ahombise ngu amaxwebhu ukuthutha enye elikwizinga lamazwe ngamazwe.

0% izinga VAT ekhoyo kwimisebenzi, iimpahla kunye neenkonzo kwinkalo yemisebenzi isithuba. Kwakhona usebenza iimpahla, iinkonzo okanye imisebenzi ukusetyenziswa ngokusesikweni izimvo amazwe kunye elingana; ukwakha imikhombe, kuba ubhaliso kwi-Russian kwiRejista International. uluhlu olupheleleyo kwezinto ngokuxhomekeke VAT irhafu ngereyithi eyi-0%, ungabona kwisiqendu sokuqala yeSiqendu 164 ze-RF Tax Code.

rate 10% of VAT eRashiya isasazwa ukutya, izinto usana, oolindixesha, iimveliso incwadi enxulumene nenkcubeko, inzululwazi, imfundo, kunye neemveliso zonyango, zombini imveliso yasekhaya kunye angaphandle. Uluhlu olupheleleyo ngakumbi kwi rate-10% ingahlolwa kumhlathi wesibini ka Art. 164 loMthetho weRhafu Code of Russia.

Kuzo zonke ezinye iimeko, ukusetyenziswa izinga-18%.

izinga VAT kwe-10% ne-18% isetyenziselwe ii-yokungenisa impahla kungena amasiko Russian. Kwiimeko apho, ngokutsho Code weRhafu, imali yerhafu kuyimfuneko ukumisela indlela yokubala, oko kumiselwa ngokwepesenti izinga lerhafu ukuya isiseko serhafu, njengoko 100 naqhama yi izinga lerhafu ahambelanayo.