Ngaba IP umsebenzi ne VAT? Irhafu e Russia

Amashishini abaninzi abatsha kuphakamisa umbuzo: "Ngaba IP bangasebenza VAT?". Kukho bokuqonda ezininzi isicelo irhafu, kuquka oosomashishini ngamnye. Ukuba uzama ukuphendula umbuzo ngokufutshane, ngoko ke kufuneka eziqhitsini wathi: "! Ewe Ayikwazi". Kodwa nayiphi na imeko - kubalulekile ingqalelo ngokweenkcukacha ezingakumbi.

SP ku OCHO

Ngokutsho komthetho, SP ixhomekeke VAT, kwakunye nombutho, xa OCHO isicelo.

oosomashishini ngamnye na abantu abangahlawuliyo serhafu ngokumalunga izenzo zayo kwenziwa ngenjongo ingeniso, oko kukuthi, ngenxa yomsebenzi yorhwebo. Njengoko ngokunjalo lweshishini, SP, VAT Mhlawuli, kufuneka ubhalise kunye nabasemagunyeni irhafu kule ngongoma unelungelo lokukhetha njengoko inkqubo yerhafu inkqubo irhafu lula ngokufaka isicelo. Ukuba isicelo esinjalo yi entrepreneur ngamnye engangeniswanga ngexesha, iba ngokuzenzekelayo unoxanduva lokuhlawula irhafu, yaye uhlala phezu OCHO.

SP on UTII

Ukuthintela ukuhlawula umqeshi nayo, ukuba Mhlawuli uya UTII kunye UAT, kodwa kuphela ubungakanani yengqesho, nto leyo isisiseko zokusetyenziswa UTII. Ukuba Umrhwebi ngamnye Russian Federation linemisebenzi eziliqela, kuya kufuneka ukuba kunikwe ingxelo ngokwahlukeneyo yaye ngalinye kuba abanye VAT Mhlawuli.

ngaphandle

Noko ke, nkqu nabo umntu osomashishini ukuhlawula imeko UTII kwi ukungeniswa kwemveliso kunye namaqela imveliso kwi Russian Federation ukusuka kwamanye amazwe kufuneka ukuba ahlawule irhafu kwi mpahla.

USN for SP

Ukuba SP phezu UPDF, kodwa 3 iinyanga zekhalenda ngengeniso yayo ngaphaya engange zigidi ezi-2, ke ulahlekelwa ngokuzenzekelayo ukukwazi ukusebenzisa inkqubo irhafu lula kwaye uba Mhlawuli of value added tax.

Ngaloo ndlela, ukusebenzisa yokuxolelwa kwabazali kokuba uhlawule umntu usomashishini singakwazi, kunye umfutho encinane. Xa imali lugqithe ngaphaya umda obanzi kwezigidi ezibini sp ngokuzenzekelayo yaguqulelwa OCHO kwaye iba abahlawuli VAT.

Le migaqo ukulungiselela inkqubo yerhafu lula kunye nemibutho IP. Buyisela amathuba tirhisa khululo, uya kuba kuphela nako kunyaka ozayo ikhalenda, ukuba uhlolo kuwusingisa isicelo efanelekileyo ukwenza iphepha, nto leyo ukuqinisekisa ubukho amandla ayo ukusebenzisa inkqubo irhafu lula. Amaxwebhu anjalo:

• yokuthengisa ncwadi;
• ikopi-akhawunti yengeniso incwadi kunye neendleko;
• ikopi ye-invoyisi phephancwadi.

Ukuba ngokwala maxwebhu, nayiphi na ingeniso kwiinyanga ezintathu ngexesha lokunika ingxelo, lilonke ayidluli engange kwezigidi ezibini, umbuzo wokuba ingaba umsebenzi PI ne VAT enokusonjululwa kwi negative. SP ibuyise ukukwazi ukusebenzisa inkqubo irhafu lula ukuba kwiinyanga ezili-12 ezizayo ngoko liyayeka ukuba abahlawuli-VAT. Isicelo kunye amaphepha afunekayo kufuneka zingeniswe kwi uhlolo ungadlulanga owe-Oktobha 20 kulo nyaka ukwenzela ukuba inkqubo irhafu lula kunyaka olandelayo.

iimveliso Excisable

Xa bethengisa iimveliso excisable PI uhlawula ixabiso added tax le Russian Federation, akukhathaliseki nokuba loo nto kuyo nayiphi na indlela zobalo. Xa nokuthotyelwa komthetho werhafu ezinjalo iimveliso ze IP zezi:

• ugwayi;
• iimoto izithuthuthu kunye umthamo injini ngaphezu 150 eelitha. p.;
• ipetroli, diz. amafutha, amafutha injini;
• Aviation separafini, igesi yendalo.

Nangona into yokuba utywala kwakhona zifakwe kuluhlu imveliso excisable, chaza oko xa sithetha nge-SP akwenzi ngqiqo, ukususela 2014, SP akuvumelekanga nithengisa utywala, kungakhathaliseki nokuba yintoni na uhlobo irhafu na. Esi sibonelelo simisela umthetho.

Ixabiso irhafu, iinzuzo wongezelela

Uwiso-mthetho unika iqela leenketho zoshishino, ezo phantsi VAT. Ngako oko, ukuba SP uqhuba naziphi na izinto ezinjalo, ukuba ahlawule irhafu zange alisweleyo. iinzuzo VAT zahlulwe inyanzelekile, musa awusebenzi engenakwenzeka. Kwimeko imisebenzi enjalo umbuzo wokuba ingaba umsebenzi PI ne VAT, ziza kugqitywa kule negative. Ke kaloku kukho ekuthiwa ukhetho irhafu, iinzuzo angala ngokuzithandela okanye ukunyanzelisa ukuba bakwazi ukucombulula werhafu.

iinzuzo umyalelo

VAT uwunikela non-ukusetyenziswa ziquka iindlela zoshishino:

• Iifayili izakhiwo ukusetyenziswa okwethutyana kwiimo amazwe okanye abahlali babo.
• Trade, ukuveliswa kwemveliso zonyango eziyimfuneko ixabiso amacandelo, ngokuvumelana noluhlu ezivunyiweyo yi-mthetho.
• Ubonelelo lweenkonzo moshilongo zonyango, uthintelo, unyango kunye kwisimo, olu luhlu ayibandakanyi iiklinikhi zonyango lwezilwanyana kunye neekliniki izithambiso.
• Ukunikezelwa kweenkonzo ukuze anyamekele loo abadinga unonophelo, abasetyhini abakhulelweyo, abakhubazekileyo, abadala kunye nabantwana.
• Passenger zokuhamba, ipoma yaye amabanga indlela, kaloliwe, umlambo kunye nezothutho ulwandle, ngaphandle iiteksi iiteksi.
• Ubonelelo lweenkonzo kunye nokwenziwa kwemisebenzi ezibonelelwa yi-arhente lokuhlambulula.

Ezikhethwayo phantsi intlawulo VAT

iinzuzo ngokuzithandela ingasetyenziswa IP okanye hayi ethandwa nguye. Musa ukusoloko sisebenzisa ngowona VAT non-sebenzisa kucetyiswa ukuba ngusomashishini, ezinye iirhafu eRashiya ukunika zalo eziluncedo.

Kudla ngamahlakani ezinkulu kuyarhafelwa OCHO bokha bangene kwizivumelwano neenkampani kunye noosomashishini uxolelwa VAT. Ngenxa intsebenziswano enjalo uya ukuzihlutha abona ithuba lokuba basebenzise ilungelo labo lokwenza izicelo ukutsalwa imveliso zithengwe. Ngamanye amaxesha, ukuze ukutsala inzuzo ngamahlakani ngusomashishini isigqibo iya lokusiyeka uxolelo VAT. Le theyibhile ingezantsi kwiindawo zoshishino, le meko kungenzeka. kukhetho VAT kusebenza malunga:

• Production kunye norhwebo kweemveliso zonqulo. Kubalulekile, umzekelo, iincwadi zonqulo, izinto zonqulo.
• Iinkonzo nokuveliswa kwezinto obuvelisiweyo kunye zathengiswa entrepreneur ngamnye ikhubaziwe, okanye kwiimeko apho inani labasebenzi abakhubazekileyo, abasebenzi xa usomashishini, ewonke afunyenwe ngumviwa ngaphezulu kwama-80 ekhulwini.
• Kwenziwa kunye norhwebo kweempahla bezandla zobugcisa yesizwe, owakhiwa nezintlu ezizodwa nabasemagunyeni basekuhlaleni.
• iintlobo ezahlukeneyo ze-inshorensi.
• ofisi uMthetho.
• amatikiti Urhwebo for luhlola umboniso, iikonsathi, iziganeko zokuzonwabisa abaninzi.
• ababhekisi phambili umsebenzi, indawo zorhwebo okanye nezabelo kuzo.

rate VAT

Ukuba SP i umhlawuli VAT, kuza kufuneka uhlawule irhafu nebhajethi omnye amazinga mathathu avunyiweyo. Kukho irhafu eRashiya, kunye eziliqela iinketho ukubheja, VAT - omnye wabo. Kwiimeko ezininzi, izinga VAT yi-18%. Esebenza kuzo zonke iimeko, ngaphandle kokuba omnye umthetho.

Izinga 0%

0% isetyenziselwa kumazwe angaphandle kwemveliso ukusuka kummandla lizwe phantsi kolawulo kumazwe angaphandle, kwakunye kwinani lemisebenzi:

• ukuthuthwa ioli, igesi phesheya imibhobho RF;
• suburban umkhweli uthutho ngololiwe okanye umoya, xa omnye kwiindawo zawo ezingqongileyo ebekwe kwi-Republic of eCrimea;
• Iinkonzo amasiko impahla;
• iimveliso ingeniswe kummandla abameli Russian Federation of kumazwe angaphandle, ngokufanelekileyo ovunyiweyo eRashiya, ngaphandle kokuba kuboniswe zisetyenziswa umdla yozakuzo kunye neentsapho oonozakuzaku 'ukuze iimfuno zabo.

Rate 10%

Izinga-10% isebenza asikokuphela kwayo kwempahla, eziquka:

• ezityiwa ukudla;
• iimveliso ezenziwe abantwana;
• onke ngamaxesha eziprintiweyo, ngaphandle kwezo equlethe inkalo inkanuko okanye nokwenyusa;
• amayeza kunye nemveliso ezibaluleke unyango kodwa kubalulekile, konke bakhululwe isicelo ye-VAT;
• iinkomo zizalele.

Zonke ezinye iimveliso kunye neenkonzo ezingaqukwanga kwi qela ngasentla, i-VAT irhafu kwi-18%.

Nobubi tirhisa VAT

Kuba isicelo IP VAT uvelisa minuses kakhulu ngaphezu pluses. Phakathi kwabo kubalulekile ukukhumbula izinto ezinjalo zinzima ezimbi, ezifana:

- Umahluko iindlela ingqalelo irhafu lobuqu ingeniso kunye iingeniso VAT kunye neendleko. Ukuba umbutho ukuhlawula irhafu yengeniso, unakho ukukhetha indlela ingqalelo ingeniso kunye nenkcitho kwaye ukutsala kunye accounting ukuba irhafu ezimbini SP akukho ithuba elinjalo. Xa umthetho irhafu ngokucacileyo ukuba ingeniso kunye nenkcitho ukulungiselela le njongo yerhafu yengeniso kufuneka isetyenziselwe ukuhlawula, kwaye iinjongo VAT - le mpahla. Oko kukuthi, Baya kuvela imeko kwiirejista ezahlukeneyo accounting kwi data ye-IP iza kuba ezahlukeneyo ekupheleni kwekota ingxelo. Oku bhidisa kakhulu kwaye nzima umsebenzi kwisebe accounting.

- Ukuxelwa okunyanzelekileyo ngekhompyutha ye-VAT leyo yaqaliswa ngo-2014 kumashishini zonke iintlobo ubunini, nayo nzima umsebenzi kwisebe ingxelo kwaye lo SP. Ukuba isibhengezo irhafu yi-UPDF kunye nezinye nobulawu. izintlu zeenkqubo Kusengenzeka Kwathi ephepheni, isicelo of VAT ibandakanya ngokuzenzekelayo iindleko ezongezelelweyo imali kunye nexesha. Kuya kufuneka ukuba basayine imvumelwano ukugqithiswa kweenkcukacha nge amajelo nokunxibelelana ngefoni kunye nobulawu. umqhubi ukuvelisa ngusomashishini usayino lwedijithali, faka isoftwe ezongezelelweyo, ukuqinisekisa ukufumaneka kwi Internet kwi zimali emsebenzini okanye ngusomashishini, na enokuthi ifune kwisivumelwano kunye nomthengisi iinkonzo zonxibelelwano kunye neendleko ezongezelelekileyo.

- ukuntsonkotha kunye unwieldiness lwezibhengezo irhafu nayo akuthethi lula umsebenzi. VAT ebuyile kuya kufuneka ukuba qho ngekota, ngexesha elifanayo ahlawule irhafu. Ukongeza, ukuhlola ngokusondeleyo kakhulu esweni iingxelo kwiinkampani kunye noosomashishini ngamnye ngokuhlawula i-VAT. Oku kungenxa inani elikhulu ukunyhashwa kwicandelo le VAT.

kwizazi VAT

Izinto eziluncedo ze isicelo se VAT yi entrepreneur ngamnye kunganxulunyaniswa mhlawumbi ukuba bakulungele ukusebenzisana kunye nabathengi ezinkulu ukuba VAT ngenxa yethuba ukusebenzisa kutsalwe imali. Oku kuyinyani ngakumbi kwezivumelwano zoluntu, izivumelwano ezinkulu kwiindawo qhinga kuqoqosho.

Ukuba SP uceba ukuthatha inxaxheba kwimisebenzi enjalo, imali kwezivumelwano bukugubungele zonke neengxaki ngasentla. Ukongeza, into yokuba ukusetyenziswa VAT kwaye ivumela umnikazi ingqalelo VAT ezingenayo njengoko ukuxhuzulwa irhafu, ukuthetha ekubhataleni VAT, hayi nje kuphela kweli ukuphunyezwa zentengiselwano, kodwa kwiintengiselwano zokuthenga.

I VAT declaration

returns VAT kuba IP ukho kwiinguqulelo ezininzi. Zezi:

• VAT ubuyisela ukuba SP ku OCHO.
• Declaration koosomashishini ngamnye VAT okhethekileyo. izintlu zeenkqubo yorhafiso.
• VAT isibhengezo irhafu ngqo.

Kule meko yokuqala wondla abuyele VAT eqhelekileyo. Ukususela ngo-2014, kufuneka ukuba ingeniswe kuphela nge-elektroniki. Xa imeko Ubhaqo imposiso emva kokungeniswa kwisibhengezo kufuneka zithunyelwe abahloli utochnenku ngoko nangoko xa iimpazamo andibhaqwa. Rent isibhengezo qho ngekota ngomhla wama-20 kwi lwalo ukuba isixa-mali sengeniso VAT offset kwikota yokugqibela akazange ngaphezu kwesigidi. Kwezinye embodiments, isibhengezo ithunyelwa igunya irhafu yenyanga ukuya kutsho kwisi-20.

VAT isibhengezo ngoxa iintlobo zezirhubuluzi. izintlu zeenkqubo irhafu ngqo irhafu lwalo imveliso excisable okanye zabo eqhuba imisebenzi emininzi. Enye yazo kuxhomekeke ekhethekileyo. mode, kunye nabanye (s) no. Esi sibhengezo kwakhona ezinikezelweyo kwifomu ngekhompyutha yi ngosuku yama-20.

Declaration for iirhafu ngqo isicelo xa ukurhweba iimveliso kummandla we manyano amasiko. Oko kukuthi, xa ekuthumeleni imveliso ukuya kummandla Belarus. Loo isibhengezo lisetyenziswe uhlolo imveliso emva kungeniswa kunye nesicelo yokungenisa. Xa ngobuwena, xa SP lisebenza nemibutho e Belarus, umbuzo wokuba ingaba umsebenzi PI ne VAT eziqhitsini positive. YOBOMI isibhengezo ngaphambi komhla wama-20 emva kokuba ukuthunyelwa kwemveliso ngeenjongo accounting. Olu hlobo sibhengezo ayikwazi alungiswe. Ukuba iimpazamo afumaneka namakhwiniba bakhonza esinye isicelo yokungenisa.