VAT returns - izisombululo impikiswano irhafu

Value added tax - irhafu ngokungathanga ngqo, esiza lwabiwo njengenxenye yexabiso added ukuba idaliwe kwinkqubo yemveliso, ukusebenza imisebenzi kunye nokunikezelwa kweenkonzo. Kuqaliswa kulo nomthengisi eFransi ngowe-1954 waza wafumana isicelo yayo kumazwe 137. Kuphela eUnited States Japan kwi-VAT indawo irhafu yentengiso ngomlinganiselo ezintathu elinesihlanu ekhulwini. Eliphezulu Izinga VAT eDenmark, eNorway, eSweden kunye Iceland - 25 pesenti, kwezinye amazwe kusebenza ireyithi werhafu ka-20 ekhulwini.

Imbuyekezo yerhafu VAT abasemagunyeni yerhafu bakhonza imibutho kunye noosomashishini ngamnye - abahlawuli berhafu. Kulawulwa ukuba ahlawule irhafu yi-Tax Code. Ifomu kunye nenkqubo ugcwalisa isibhengezo yerhafu evunyiweyo yi umyalelo ofanelekileyo kwe-Ofisi yoMphathiswa wezeMali. Olu xwebhu lugqityiwe ifumaneka nge-elektroniki okanye ephepheni, kunye abangahlawuliyo kwinani labasebenzi abavela 100 filing ngekhompyutha iyafuneka. Umhla obekiweyo wokungeniswa kwisibhengezo - umhla wama-20 wenyanga elandelayo xesha lengxelo.

Namhlanje, lo mthetho irhafu Russia kukho irhafu ezintathu VAT: 0%, 10% ne-18%. Izinga 10% lisetyenziswa amashishini ezolimo, ekuthengisweni kweempahla abantwana, ukutya, oolindixesha kunye neemveliso zonyango. I-zero Isantya VAT isetyenziselwa kumazwe angaphandle kunye uluhlu ethile yokuthutha. Yeyona isicelo sale rate kwaye kukho ingqikelelo 'ukubuya zero VAT. "

VAT ibuyisela, ukongeza ngentlawulo yerhafu entle, kwaye kuba isiphumo esithi, leyo ibizwa ngokuba 'isicelo imali VAT. " Oku kwenzeka ukuba umphumo kwexesha serhafu -mali iyonke wokutsalwa kwerhafu (tax ngetyala) sidlula isixa-mali zamatyala rhafu. Ngamanye amazwi, ukuba ngexesha serhafu, umbutho uthenge imveliso phantsi VAT, ngaphezu ithengiswe. Kulo mzekelo, i Mhlawuli usenokufaka ngaphandle imbuyekezo yerhafu, nokuba isicelo VAT imali. Ukuba igunya yerhafu inkqubo yophicotho edesikeni zingadlulanga iintsuku ezisixhenxe emva kokuvakaliswa ingqina ukusebenza oboniswe, intloko Tax Service of isigqibo esifanelekileyo. Ukuba kukho umhlawuli ityala werhafu uyibuyisele kwi akhawunti eyenziwe ngenxa umahluko lokuhlawula eli tyala.

Ukubhengezwa irhafu entsha VAT sisebenza ukususela ngo-2010 kwaye i-electronic format.

Ukuba ukubuya VAT ifakwa ngekhompyutha, le Mhlawuli kufuneka kwenziwa iimeko ezimbini: ifomu ingxelo ekhoyo kunye ifomathi efunekayo ukuze kube nokuhlawulwa oluzenzekelayo lwe data ifunyenwe. Noko ke, kukho umahluko phakathi kwezi parameters ezimbini ngenxa ngamaxesha ahlukeneyo ngexesha wokwamkelwa kwazo. Ngenxa yoko, ifomu declaration evunywe yi-Ofisi yoMphathiswa wezeMali, kunye ifomathi ingxelo yekhompyutha - I-Federal Tax Service.

Ukubhengezwa entsha ye-VAT wayicola mashinoorientirovannomu (uniform) ngobuwena wabola iseli ye data. uhlobo Changed ye ifayile ngekhompyutha, ezifana: ifonti, ukuphakama abalinganiswa kunye ifomati yoshicilelo.

VAT returns uye utshintsho ezinye kumacandelo yayo ngamnye. Lube ngaphantsi kancinci. Ngoko ke, ukuba phambi kolu xwebhu lenziwa ngomhla amaphepha-12, ngoku - 10. Ukunciphisa Umqulu ngenxa indibanisela yecandelo 3 kunye sheet nokususwa yecandelo 8.

Ngenxa yoko, ngenxa kusungulo iiteknoloji ezintsha kwi kulawulo serhafu, ukuyilwa imbuyekezo yerhafu VAT nokuhambisa, leyo lula kakhulu umsebenzi we-mali kunye yokufayilisha iingxelo nge Internet igcina imibutho specialist ixesha.