VAT ka-10 ekhulwini ngalinye, uluhlu kweempahla kunye neenkonzo

VAT - enye irhafu ibalulekileyo Russian Federation. Elongeza-mali federal kweli lizwe. VAT kugqalwa yerhafu ngqo. Uwa abathengi ekupheleni. ie Abalamleli ngaphezulu (ngakumbi ncam, ixabiso umlamleli) liya kuba phakathi komvelisi kunye nomthengi, kungona ingeniso karhulumente. Akukho mntu ingcinga, mhlawumbi yiloo nto urhulumente ebexakekile ishenxisa "thenga phezulu"? Kodwa loo nto esinye isihloko. Siza kuthetha okungakumbi ngale 10 ekhulwini VAT (uluhlu impahla irhafu kule rate). Kodwa kuqala, njani kwabonakala irhafu.

Ibali irhafu eRashiya

Isiphumo VAT ukusuka kunyaka 1992 ilizwe lethu. Ngaphambi koko, wasebenza kunye irhafu yokuthengisa. Kodwa umthetho umlinganiselo onjalo uyazixolela kwintlawulo izifundo ezininzi. Ngoko ke urhulumente Egora Gaydara waqalisa VAT.

Ke kulawulwa ngumthetho eyahlukileyo federal, leyo ibizwa ngokuba "On Value Added Tax".

Ngo-2000, umthetho "kunye" kwi-Code Tax. Isiseko lokuqokelelwa lathatyathwa US. Kodwa okwangoku, phantse onke amazwe kusebenza umgaqo efanayo emtshatweni wayo. Ahluke kuphela kwireyithi.

Kulungile na ngaphambili?

Lovers ugxeka "ukuphanga umva-ligqobha 'mihla' sentimentalists 'isithi' ukuba sasisikhulu ngaphambili," ukuba bathi ukususela 1992 ukuya 1993 kwaba-28% irhafu (umyinge VAT ka-10 ekhulwini ikhangeleka kwamnandi kule mvelaphi). Kunyaka izinga lehla ku-20% ngo-1994 no-2004. Kakade ke, umntu bathi "akukho ezinye iirhafu." Kodwa ngeli xesha zanciphisa irhafu yengeniso kwi-13%. Ngelo xesha, "bonke baphuma izithunzi." Urhulumente yanciphisa umlinganiselo, t. To. Eyona esikhethiweyo ukuba ahlawule nantoni na. I namandla ka ukuthotyelwa komthetho kunye namagunya zerhafu ngokudibene ne-ezibondeni eziphakamileyo ukuchaza izizathu zale yokuziphatha. Mhlawumbi bakhumbula "admirer yeentsuku ezidlulileyo", hayi bahlawule ngokupheleleyo akukho mirhumo.

Apho ivele VAT?

Kuba okokuqala ntela wabonakala eFransi ngo-1942 (emfazweni nangemfazwe, ngaphezu yonke ipropati yabucala). Kodwa akazange ukubamba, t. To. Ukuba iintsilelo ezininzi. Yaba uhlobo irhafu yokuthengisa. Ngowe-1948, noosozoqoqosho French ukulungiselelwa ngayo. Baye udale i-accrual basis, nto leyo eya kubangela umdla lonke ihlabathi (okanye mandithi, abasemagunyeni kuwo onke amazwe, ngokuba ngubani othanda ukuba ukuhlawula irhafu?).

Yintoni VAT

VAT - uhlobo lwerhafu ngqo kwi iimpahla okanye iinkonzo ngexesha lokuphunyezwa. Yena kuhlawuliswa kuzo zonke izigaba imveliso kwaye iwele ekugqibeleni kumthengi.

E. I ngaphezulu i 'inkanuko "Abalimi, urhulumente ngcono. Umzekelo, ukuba nathengisa inkukhu evenkileni. yayo yaba engange-50. A umthengi kuhlawulwa ngayo imali engange-200. Ipesenti engange 150 (200-50) kuya kufuneka ahlawule ixabiso added tax. Ukuba umthengisi yi "fit nesisa," yaye impahla 'apho wathabathela kuye waza wanikela "t. E. Asinguye elongeze ixabiso yokuqala nantoni na, urhulumente uza kufumana nesenti evela yingisela.

Ingaba inkampani iye inzuzo okanye usebenza kwi ilahleko. VAT akukho irhoxisiwe. Ngoko ke sigqibo: lwabiwo ngakumbi clocked ngcono federal. Cinga ngalo, kuyimfuneko ukunciphisa nalwazelelelo yabameli karhulumente. Phantsi kwale nkqubo, phezu koko, ukukhula yabo kuyingenelo kuphela mali. Ngoku uqhubeke ngqo intlawulo yerhafu, leyo icwangcisa Code Tax ezitshintshiweyo (uhlelo 2015).

Sazi kangakanani ukuhlawula kurhulumente?

Indlela ukujonga indlela urhulumente uya kude kwanda ixabiso? Ikhowudi Tax ka-2015 ubonelela irhafu ezintathu: 18% (standard), 10% (lwabakhethiweyo) kunye 0% ( "Amasiko"). amazinga VAT kwe-10 ne-18% - "yangaphakathi". Isebenza ukuba iimpahla kunye neenkonzo kuphela ngaphakathi lizwe. Ukuba ke abawathabathayo imida, irhafu singabalelwa. Kwimeko intlawulo VAT xa bethenga iimpahla ngokutsha njengento phesheya, irhafu kuhlawulwa ukuba ibuyiselwe.

izinga VAT kwe-10 pesenti, uluhlu kweempahla kunye neenkonzo

18 ekhulwini izinga eqhelekileyo ye-VAT. Noko ke, kukho uluhlu impahla, leyo nciphisa it ukuya kwi-10 oosomashishini abaninzi bayabuza, "VAT-10% kwezinye iimeko, a?". Siza kuzama ukuphendula kuyo.

izinga VAT ka-10 pesenti uluhlu kwempahla kunye neenkonzo kubandakanya oku kulandelayo:

• Izinto ezityiwayo.
• iihambo ngomoya zangaphakathi.
• iimveliso zabantwana.
• Amanye amayeza.
• mba eprintiweyo Periodical.

Uluhlu lwazo zonke iimveliso ezivunyiweyo yi-Resolution Government № 908 December 31, 2004. Kungenxa kolu xwebhu Cwangcisa uluhlu yonke, leyo iphantsi cent VAT 10 nganye. Uluhlu (short) banikwa ngezantsi:

• Ubisi kunye neemveliso zobisi.
• Inyama ubunzima live.
• Amaqanda.
• oyile ekuphekwa ngayo, oli yemifuno.
• YeTyuwa.
• Umgubo kunye pasta iimveliso.
• Nemifino.
• Usana kunye nokutya isifo seswekile kunye nabanye.

"Imveliso wam wayengekho"

Ukuba imveliso yakho kuluhlu lwethu ndingekho khona, kwaye umbuzo: "VAT 10% kwezinye iimeko (okanye mandithi, koko iimpahla kunye neenkonzo) iyasetyenziswa," uze ubone Resolution. Inani kunye nomhla, sele ekubonise. Yaqala uluhlu olupheleleyo. Ngokuqhelekileyo, oko onke amaqela achaphazelekayo ekuhlaleni iimveliso ukuba ebezifunwa kakhulu phakathi abemi.

izinga VAT ka-10 ekhulwini: umoya

Ngenxa kwintlekele yoqoqosho, abezomthetho inkxaso babethwele ukucela ukunciphisa VAT 'banelungelo "10 ekhulwini. Aprili 1, 2015 iBhunga Federation ivume oyilwayo samkelwa yokuxolelwa kwabazali ngoJulayi 2015 ukuya kuDisemba 2017. Kungenzeka, lo mhla ziya kwandiswa ukuba imeko yezoqoqosho akukho ngcono.

bonke ungonwabi

Lo mthetho zange ukwanelisa nabani na. Urhulumente ngenxa yokuba ukuba ukufumana imali ngaphantsi nge-mali intsilelo. abathwali Air bathi ukuba oku ukusombulula ingxaki kweli shishini.

Intloko "Aeroflot" Vitaly Saveliev ibonakalise ukunganeliseki kulo mba. Ukholelwa ukuba kule meko umele ukususa ngokupheleleyo iVAT abathwali emoyeni ngenxa moya zasekhaya. Le meko ujika ukuba ukususela Vladivostok eMoscow phantse zitshiphu ukufumana 'tour ihlabathi. "

ECrimea ngawethu na?

An meko umdla uza eCrimea kunye Sevastopol. uqhagamshelo zimvo - ukuba sonke siyazi. Kodwa kwesa mthetho, akukho ilula kakhulu. Ukuba imithetho kunyanzeleka ukuba ukucinga - eCrimea wethu? Russian?

Noko umthetho ngezilungiso iKhowudi Tax ngo-2015, njengoko apho lwasekhaya uhambo ngomoya ngokuxhomekeka kwirhafu preferential ka-10%. Umthetho efanayo osemthethweni kwala magama "ngaphandle ukuba kuyiwe eCrimea kunye Sevastopol."

Kuyabonakala ukuba, iinkampani Russian bayoyika kwezohlwayo kunokwenzeka yezoqoqosho ukusuka 'ingqalelo' intsimi eCrimea Russian. Ukuze wenze oku, wenze imimiselo ezinjalo iirhafu, irhafu kunye nokunye. Iinkampani kunye nomthetho zasekhaya aluluchaphazeli kakubi, naphantsi ngamazwe musa angawi.

10 + 10 = 28?

Xa "izinga VAT kwe-10 pesenti, uluhlu kweempahla kunye neenkonzo", saxelelwa ukuba kukho udidi kwempahla ebalulekileyo ekuhlaleni, apho kufuneka izibonelelo intlawulo VAT. uluhlu olupheleleyo lwe khowudi kunye namagama ezibhaliswe kwi-RF Government Ndiwise umthetho ka December 31, 2004 № 908.

Kodwa imveliso "ekwahlukaneni kweendlela," amagama amabini ntoni nini. Ukongeza, khangela imeko ngamazwi apho iimveliso zithengiswa ngokupheleleyo yabhalwa eemveliso "ethambileyo" Noko ke, uphantsi-18%.

Umzekelo, ipizza. Kusenokuba nocatshulo ezo iimveliso eziwela phantsi uxolelo. Umgubo, amaqanda, inyama, itshizi, njalo njalo. D. Kodwa "uqhagamshelwano" ezi mveliso "ekuhlaleni" "delicatessen" pizza irhafu "ngokupheleleyo".

Le meko ichaza ileta evela Ministry of Finance kaSeptemba 10, 2010 № 03-07-14 / 63 kunye Federal Service Tax eMoscow ngoMatshi 16, 2005 № 19-11 / 16469. Ngokutsho kubo, 10 pesenti VAT ngolwaa kwintengiso yempahla, ezifakwe kwi uluhlu Government. Abanye bawe phantsi-18%.

Olu luhlu lulandelayo udidi "iikeyiki, pie, namafetshu anesiraphu", kwakunye ezidliwayo, okuziinkozo ezahlukahlukeneyo, imifuno. Kodwa ayikho into enjalo njenge "empanadas" okanye "Pizza". umgaqo 'oko akuvumelekanga, ngoko esalelweyo, "amagosa ezisetyenzisiweyo apha. Bakholelwa ukuba kufuneka uhlawule ngokupheleleyo 18 pesenti adlula emthonjeni.

Pizza okanye cake "Italian"

Kodwa kukho "kroba". Ukuba ufuna ukwenza pizza kwaye ufumane izibonelelo phantsi VAT, ngoko unga wathengisa ngayo njengoko pie "Italian". Yanele ukuba zonke iziqinisekiso lokuthobela kunye nomgangatho kweemveliso. Faka igama imveliso with "pizza" kwi "pie" engenawo nomkrwelo omnye, lo mthetho inika "kufuneka ibe yintoni" ngasinye kwezi mveliso. Eyona nto ibalulekileyo - qiniseka ukuba ukhankanye ukwakhiwa kwimveliso.

YoLamlo Court kwicala koosomashishini

Ukongeza, oosomashishini basebenzisa iindidi zokuhlelwa iikhowudi, gama elo elithetha "womoji" ipizza, kwakunye 'iimveliso lwenyama "ngenxa enekuku abotshwe kunye nenyama. Zombini ezi ikhowudi "ukuba" ukuba usebenzise-10 pesenti.

Oku "iqhinga" kunokukhokelela sokugweba arbitral. Abasemagunyeni yerhafu umngeni izinga-10 pesenti, ngokunyanzelisa nge 18 Kodwa inkqubo yolamlo ngokufuthi kwicala koosomashishini, t. To. GOST "iinkonzo Catering. Imigomo kunye neenkcazelo ", evunywe yi umyalelo Standard State of Russia ngoNovemba 30, 2010, ku umgubo iimveliso okupheka ziquka iikeyiki, ipizza belyashi. Kwaye ezi mveliso ziqulathe ezahlukahlukeneyo kwiziseko.