Indlela ukuba benze utshintsho ukuya USN: inyathelo imiyalelo step. Kwinguqu esa USN: wobuyiselo VAT

SP kwinguqu esa USN senziwe ngendlela emiselwe ngumthetho. Oosomashishini kufuneka uqhagamshelane indawo yokuhlala kugunyaziwe werhafu. ngakumbi Cinga emele kuziswa kolawulo kweli titsh, nini kunye kunokwenzeka njani.

Overview

Igunya kwerhafu ziya kufuneka ukuba isicelo. Inguqu kwi USN kuza kwenzeka kunyaka olandelayo emva ingxelo ukuba iphepha isuka Oktobha 1 ukuya Novemba 30 kweli xesha langoku. Iingxelo It Umhlawuli iingeniso ezinkulu kwiinyanga 9 yokugqibela, i-avareji yenani labasebenzi lweshishini, ixabiso asethi ezingaphathekiyo kunye nempahla ezisisigxina. Lo mgaqo kukho ukuxolelwa. Bona ukusebenza amaqumrhu asemthethweni elalisandul 'ukusekwa kunye nabantu babhalise koosomashishini ngamnye. La maziko ukuze angenise isicelo zingaphelanga iintsuku ezintlanu ukusuka kwixesha ubhaliso lwabo ngugunyaziwe werhafu. Umhla eboniswe yesiqinisekiso sobhaliso karhulumente.

ifomu Bound 26.2-1

Le ngxelo, ngokutsho abahloli irhafu, ukuze uhambise kuyimfuneko. Kungenjalo, njengokuba umzimba kwaziswa ifumanisa ukuba Mhlawuli iye yatshintsha inkqubo yorhafiso? Xa kusenziwa egwebayo, lafumana eziliqela Kwiimeko apho isicelo wolawulo omtsha ukuba ayinasihlahla. Oku kubangelwa yinto yokuba kutshintsho inkqubo yerhafu lula lwenziwe ngokungacwangciswanga. Noko ke, zikho nezinye izisombululo.

Ezinye iinkundla okulamla federal baye bayiphawula njenge isibhengezo bafaka isibhengezo ebesiqulunqwe yi-USN ngekota yokuqala yonyaka kwengxelo. I-District Moscow FAS wachaza imeko ngendlela yakhe. INkundla ekugwebeni yayo ingakumbi wabhekisela nqaku. 346.11-346.13 Tax. Bafumanisa ukuba lenguqu ukuya kwimibutho USN nezendalo abantu-oosomashishini oluqhutywa qho ngokuzithandela. Kulo mba, ukungabikho f lugqityiwe. 26.2-1 uza kusebenza njengesiseko ngokuthintelwa kwisicelo wolawulo omtsha, ukuba ezinye abadlali wangqina usebenzisa imo ukususela ubhaliso lwayo.

Ukongeza, i-FAS kuthathele ingqalelo Art. 3 NC. Kumhlathi 7 ulawulo ithi zonke izinto ezingangqinelaniyo, amathandabuzo kunye kungacaci kufuneka kuthathwe ngokuthanda Mhlawuli. Imiphumo ngokusemthethweni ukusilela ukuba angenise isicelo kumiselwa ngumthetho. Nakuba kunjalo, ukwenzela ukuthintela iingxaki kunye neengcali zecala Siyaleza ukuthumela isaziso ekuguqulweni. USN uya kusebenza de kube lelo xesha Mhlawuli akuthethi isigqibo ukubuyela kwinkqubo iyonke. Kulo mzekelo, kufuneka kwakhona isicelo kwisiphathamandla werhafu.

ngokoMthetho

abasemagunyeni Irhafu kwelinye icala abonisa ukuba f. 26.2-1 isebenza isaziso ebonisa isicelo Mhlawuli ukuba benze utshintsho ukuya USN. Lo mthetho na ukuseka iimfuno isakhiwo control isigqibo malunga oku. Ngelo xesha linye igunya irhafu ithi malunga kwicala isaziso ngaphambili ukuba isicelo sakhe ayikwazanga ingqalelo ngenxa ebekiweyo ezilahlekileyo.

kileyo

Isigqibo umsebenzini kwimiba enxulumene olungekho osikiweyo isicelo inguqu, kunokuba antsonkothileyo. Ezinye iinkundla okulamla ingqalelo ukuchaneka lokuhlola serhafu, lo Mhlawuli akavumi ilungelo lokusebenzisa urhulumente lula ngenxa yoko. Amanye amaziko zibonisa ukuba ukungafakwa kwekota ngokwalo ukuze bazisunduze umxholo ithuba lokusebenzisa inkqubo yerhafu lula, ukuba isicelo uthunyelwe emva kokuba ukususwa ngemiqobo ukutshintsha imo. SAC igqibe ukuba yokufayilisha xwebhu ekupheleni kweentsuku ezintlanu-ukususela kumhla kwingxelo yokubhalisa Aninakumkhonza njenge wokwala.

into ebaluleke

Kufuneka kukhunjulwe ukuba kube lusuku lokugqibela lwekota ezimiselwe ngokusemthethweni iwela ngempelaveki phambili, umhla lokuphela uya kuba ngosuku olulandelayo ukusebenza emva koko. abasemagunyeni Irhafu basoloko belibala waza wala abantu abangahlawuliyo. Kwiimeko ezinjalo, ungenza isibheno kwisigqibo kwesihlalo sokugweba arbitral.

kwezinye iimeko

Kwenzeka ke ukuba Mhlawuli ayikhange luwugqithile umhla, kodwa emva kwexesha kunye nokungeniswa isicelo. Oku kwenzeka, umzekelo, ukuba igunya ubhaliso wenze impazamo wanika amaxwebhu zaseprayimari engalunganga. Umhlawuli werhafu uye wafaka for lenguqu ukuya kubekho ulawulo lula zingaphelanga iintsuku ezintlanu emva komhla wokufunyanwa amaphepha esebenzayo. Kulo mzekelo, esi sifundo ayikho amadlala, kwaye inkundla iya kuxhasa ilungelo lalo ukusebenzisa ulawulo olulodwa. Kwezinye iimeko, abasemagunyeni irhafu avume ukwamkela isicelo kunye namaxwebhu ubhaliso. Kwenza le meko yandiswa ngumba wokuba ukuba ngeli xesha lo mba akukho umthamo esemthethweni kwaye akukho bin Inn. inkundla Ulamlo kodwa ujonge yokungabikho kuwiso-mthetho kuzo naziphi na iimfuno okanye umda kumaxwebhu delivery. Ngoko ke, ezi ukusilela kuhlolwa abaya kuthathelwa ingqalelo ngqiqweni.

Re-nokungeniswa kwamaxwebhu

Imibutho emininzi tshintsha indawo yabo, kunye noosomashishini ngamnye, ngokulandelelana, indawo yokuhlala. Kwiimeko ezinjalo, akukho mfuneko yokuba uphinde ufake isicelo selinye ukutshintshela kwi 'uproschenku "kwi-ofisi irhafu kwi dilesi entsha. Izibonelelo zeSahluko. 26.2 NC ezinjalo iimfuno akukho lusekiwe. Ukucaciselwa kule mba banikwa abasemagunyeni olawulo (i-Ofisi yoMphathiswa wezeMali, i-Federal Tax Service, Federal Tax Service eMoscow). Akukho mfuneko yokuba ukuphinda-angenise isaziso ekuqaleni kwethuba olandelayo wokwenza ingxelo.

Le nguqulelo USN ukuya VAT

Kusenokuba ngokuzithandela okanye ngokunyanzelwa. Kwimeko yokuqala kunokwenzeka nexesha entsha accounting. I Umhlawuli kufuneka azise abasemagunyeni irhafu yokwala kwawo ukusebenzisa i 'uproschenku "ukuya kwi-15 Januwari kunyaka apho ukutshintsha kulawulo. Kulo mzekelo, bayizalisa ngolunye uhlobo, ezahlukeneyo ukusuka kwenye apho lenguqu ukuya USN. Ukufunyanwa kwe VAT lunokwenzeka nakanjani. Ukuba nanzuzo Mhlawuli konyaka ngaphezu kwezigidi 15 engange. okanye ixabiso intsalela-asethi ezingaphathekiyo kunye nokuqhuba engange ngaphezu kwezigidi 100, loo nto ithathwa iguqulelwe kwi kwinkqubo okudibeneyo ekuqaleni kwekota apho kwemfuneko ezirekhodiweyo. Isaziso malunga ukulahleka ukukwazi ukusebenzisa urhulumente lula onyamekela kwiintsuku ezilishumi elinesihlanu ukusukela kumhla ekupheleni kwethuba apho kukho inzuzo kwemfuneko. Inguqu umva ukuya USN inokuba akukho ngaphambi ngaphezu konyaka emva kokuba ilahleko eli lungelo.

Ukubalwa kwe rhafu kwi DS ekuqaleni kwethuba

Xa uqeqeshelwa ukuba urhulumente jikelele yorhafiso ngaphambili akukho mfuneko ekube- irhafu kwithuba elidlulileyo. Kodwa ke ngaxeshanye ukuze babonakale neengxaki non-nokukhutshwa. Kulo mzekelo, ukubala VAT lwenziwa ngokuxhomekeke intlawulo kunye nomhla ukuthunyelwa, ukusekwa isiseko serhafu njengoko kucacisiwe kwimigaqo-nkqubo.

Ukuba nokuziswa iimpahla / iinkonzo ezenziwa ngexesha ukusetyenziswa kolawulo lula, iintlawulo ezifike emva kokuba ukutshintsha inkqubo irhafu. VAT isenokufunwa "kwi mthwalo." Kulo mzekelo, ngexesha delivery, inkampani akanguye Mhlawuli le rhafu. I-invoyisi esibhedlele ngaphandle VAT okanye nje ayenziwanga yenziwe. Ngexesha kokufumana intlawulo accrual yerhafu imbopheleleko asivelanga. VAT kungabalelwa "intlawulo". Iimali ezifunyenwe ngexesha apho kwishishini le Mhlawuli le rhafu. Kwathi ngelo xesha efanayo umsebenzi ahlawule VAT.

Kodwa ke, ekubeni i-invoyisi zabuya ngexesha ukusetyenziswa kolawulo lula, yaye irhafu awabelwa kuyo, yosinda imfuduka kuya kufuneka ukuba ubhale amaxwebhu amatsha. Aqaqambisa imfuneko VAT. Ezi invoyisi Kwakhona kufuneka badlule kunye batyalayo. Le yokugqibela iya kuba nethuba ukuba bammise phambi mali itsalelwa ye-VAT ihlawulwe (ukuba benza njengoko abantu abangahlawuliyo zayo).

Imali kunye nokuthumela emva lenguquko

Ukuba VAT ebizwayo "ukuthunyelwa", ngoko mzuzu lonikezelo kwishishini kukho isibophelelo ukuba ahlawule irhafu. Ngoko invoyisi umbutho, apho aveza. Ukuba VAT ebizwayo "sokuhlawula", imali ziye zafunyanwa ngexesha lokusetyenziswa kwale nkqubo lula. Le nkampani kulo mba hayi Mhlawuli le rhafu. Ngenxa yoko, imisebenzi Susa yalo. Kodwa ngexesha ukuthunyelwa kwalo nkampani kufuneka ubhale i-invoyisi kunye VAT ekhethiweyo kuba ngeli xesha sele Mhlawuli wayo. Kungakhathaliseki ukuba umgaqo-nkqubo ingxelo limisela indlela yokuqingqa isiseko irhafu kwi DS, ngexesha nokungena kwezimali, inkampani kuya kufuneka ukuba uhlawule emva ngolwandle.