Xa ngokwezikhkelo kusengaphambili? Iimfuno, imithetho kunye neempawu

Nomthengisi, bafumana intlawulo, liya kuba akhawunti nerejista kuyo kwileja yokuthengisa. Kungenjalo, lo mbutho uya kuhlawula intlawulo kwi mali-10 ukuya kuma-40 amawaka. Thambisani. Ukuze ukuba yaphula imithetho yerhafu, kufuneka wazi ngqo xa invoyisi intlawulo kwangaphambili, indlela yokugcwalisa ifomu, zithini na iimfuno zobhaliso lolu xwebhu.

intliziyo

Invoyisi - uxwebhu ngokwesiseko apho umthengi Ungathumela igalelo VAT ezibanjwayo. Umthengisi uya invoyisi ifom kwaye uyithumele kwi otyalayo kwinto sentlawulo ukuthunyelwa kweempahla. Ukongeza ngamanqaku uyilo ezahlukeneyo, neempahla ezimbini ezingafaniyo kule mali Ulwazi ibonakala.

oda

Xa ngokwezikhkelo kusengaphambili? Kwiintsuku ezi 5 zokufumana imali. Le akhawunti zilungiselelwa in duplicate. Ukuba ukukhululwa yoxwebhu, iimpazamo kwenziwa, ukuba FTS angala ukutsala VAT kumthengi. Kodwa izohlwayo ezinjalo azisebenzi nomthengisi. Yena kufuneka ihlolwe werhafu kabini, emva kokufumana imali ngalo mzuzu ukuqonda.

Akhawunti zingacwangciswa kwi-elektronikhi kunye nephepha ifomu. Kwimeko yesibini ukuba izixhobo zobuchwepheshe zombini amaqela ku yingisela.

I-invoyisi ikhutshwa kuphela xa intlawulo kwangaphambili kunye nokuphunyezwa wathabatha indawo ezahlukeneyo periods irhafu. Imali VAT ukuhlawulwa, ebalwe ekupheleni kwenyanga. Ukuba intlawulo kunye nokuhambisa zenzeke kwixesha enye, isiseko irhafu ayikho zonakaliswa.

noVimba

They are luncinane:

• inombolo kunye nomhla we-invoyisi (p 1.);
• Igama, Inn, CAT nxaxheba intengiselwano (iphepha 2, 6).
• amatyala nezixhaso (p. 5).
• Igama currency (umgca 7);
• Amagama imveliso (Bala 1);
• mali isele (column 9);
• izinga lerhafu (column 7);
• Isixa-VAT (Bala 8).

I-invoyisi kwangethuba ukulungiselela intlawulo kwenxenye ye-akhawunti senziwe ngendlela efanayo. Umgca 5 lubonisa iinkcukacha platezhek ngamnye. Ukuba iimali ezifunyenweyo ngohlobo oneengxaki (unaniselwano okanye entla kwesefu), koko wabeka dash. Umqolo 3 ( "owakungqina-"), 4 ( "Umthunywa"), igrafu 2-6, 10, 11 kufuneka lashiywa.

Bokuqonda ukugcwalisa akhawunti:

• ukwenza amanani akhawunti ufuna kwirejista eyodwa;
• ukuba intlawulo ifunyenwe phambi komhla lesivumelwano, i-invoyisi kufuneka ukhankanye igama oqhelekileyo impahla (umzekelo, "iikhemikhali nendlu") kunye izinga ubuninzi VAT;
• uxwebhu Stock Amanqaku ezongezelelweyo (umz, ukusuka 'Gazprom ") akumenzi kube semthethweni;
• uxwebhu zisayinwe ngumlawuli kunye accountant.

Bala 1

Le nto liqulethe inkcazo iimpahla, apho i-invoyisi intlawulo. Xa ukhupha uxwebhu, kubalulekile ukuba igama lemveliso ungqamene nabo kucacisiwe kwimigaqo.

Umthengi angathumela imali ngenxa kwempahla, leyo zibonelelwa kwi iirhafu ezahlukeneyo VAT. Ngoko ke, kwenziwa njani i-invoyisi intlawulo? Xa ukhupha uxwebhu, kufuneka athobele imiqathango yesivumelwano. Ukuba data ukuvumela ukuba ukwabelana imiqulu kwempahla ngamazinga ahlukeneyo, kufuneka ukuchonga ngokwahlukileyo kwi-invoyisi. Okanye ubhale i-invoyisi kunye negama ngokubanzi ucacise ubhejo enkulu.

Treaty amaxesha ahlukeneyo kweenkonzo ukuze kubonelelwa. Xa ngokwezikhkelo phambili, akukho mfuneko yokuba yahlula imali izikhundla ezininzi.

umzekelo

SA Matshi 2 wafumana kwangaphambili apha kule mali ka-12.9 amawaka. Thambisani. kwiintsuku ezimbini emva koko, i-zimali ukuba akhuphe invoyisi in duplicate. Enye ezibhaliswe kwileja kwiintengiso, owesibini kuthunyelwa ngumthengi. Ukuthengiswa kweempahla senzeka ngoAprili 23 kwi-mali namatyala 12.9 amawaka. Thambisani. (VAT - 196,80 rbl.). Ngomhla zimpahla zincwadi obhalisiweyo i akhawunti entsha kwi kwileja kwiintengiso, kwaye yangaphambili - kule ncwadi ukuthenga.

kuhlale

Amanye amashishini, ezifana ezonxibelelwano, umsebenzi qho prepaid. Xa ngokwezikhkelo phambili imibutho ezinjalo? Ekupheleni kwethuba zokuhlala ngaphakathi isixa iintlawulo ezifunyenweyo ze kuthatyathwe iindleko zeenkonzo enikiweyo. Ukuba mpahla yenziwe zingadlulanga iintsuku ezi-5 emva kokuba intlawulo, invoyisi sele zithengiswa.

ngaphandle

Ingaba kuyimfuneko ukuba invoyisi intlawulo? No. Not saziwa ukuba:

• ixesha wokwenziwa kwempahla ngaphezulu kweenyanga ezintandathu;
• Products akuwuthobeli VAT okanye izinga zero.

I-invoyisi ukuba intlawulo kusengaphambili ikhutshwa ixesha elide kangakanani? Zingadlulanga iintsuku ezi-5 ukusuka kokufumana intlawulo kusengaphambili. Ukuba intlawulo kunye zimpahla kwenziwa kwikota enye, i-invoyisi akakwazi ukubhala kwakunye intlawulo ayaziwa kwangaphambili. Le utoliko FAS ibangela ukuphikisana Federal Tax Service. Ngokutsho Art. 168 of the Code Tax, i-invoyisi ukuba intlawulo ikhutshwa kungakhathaliseki ixesha ukuthunyelwa kwempahla. Ngenxa yokuba izigqibo zonyango ayifani, ingxoxo kulo mbuzo ngokufuthi zisonjululwe enkundleni.

flow kwamaxwebhu

Ukuba intlawulo kwangaphambili kunye nokuhambisa zenzeke one block, kuyimfuneko ukuba ucacise kwisigqibo:

• kabini isiseko serhafu: isixa intlawulo kunye neendleko ukusebenza;
• yakuba ifunyenwe ukuxhuzulwa irhafu eyi-mali.

umzekelo

Umbutho ekuqaleni kwalo nyaka basayina isivumelwano kubonelelo ngeenkonzo zonxibelelwano. Phantsi deal, umthengi kufuneka kuqala sidlulisele advance. Umahluko phakathi mali ezifunyenweyo kwaye iindleko zeenkonzo ezinikezelweyo ukuba ukulinganisa inkqubela elizayo. Njengoko ukuphunyezwa kwe-VAT kwintlawulo kwangaphambili ukuba itsalelwa. Le theyibhile ingezantsi ibonisa intshukumo ithetha. Esiza kuxubusha ngayo ngokweenkcukacha xa ngokwezikhkelo yokuhlawula kwangaphambili.

imbuyekezo-mali

ngaba i-invoyisi ikhutshwa kwangaphambili, ukuba inxalenye imali ekufuneka ibuyiselwe kumthengi? Ewe. Kodwa kwimeko yeenguqu imiqathango unikezelo lomthengisi kufuneka atsale VAT ezidweliswe kwi-mali, kwaye zibonisa bonke uhlengahlengiso BU. Xa isixa-mali sesibuye akhawunti entsha ayisayi kukhutshwa. Kodwa ukuze kuvunwe ukutsalwa, phezu uxwebhu esikhutshwe ngaphambili kwincwadi ukuthenga kwakufuneka enze uphawu "Buyani" kwaye ucacise iinkcukacha iindleko. Umphathi wongeniso ubhaliso kuphela unyaka omnye.

A imeko zinokuvela xa, emva kokuba ukutshintsha kweemeko mali wekhadi luya kugqithisela iindleko iinkonzo ezintsha. Umzekelo, ukuba umthengi wala yinxalenye iimpahla okanye kuyimisela ezo zitshiphu. inxalenye engagqitywanga yentlawulo nga kufakwa ngokuchasene eziziswe elizayo okanye zibuyiselwe kumthengi. Kulo mzekelo, imali ebanjwayo lunikelwa umahluko phakathi kwentlawulo kwangaphambili kunye nexabiso ikhontrakthi.

umzekelo

AO kwikota yokuqala wafumana ngokupheleleyo pre-intlawulo kwempahla-mali ka-35.4 amawaka. Thambisani. (Umyinge VAT - 18%). Kwangaxesha nye, wabhala-mali kunye obhaliswe liZiko sum of-advance, ethe 5.4 amawaka. VAT. Ngo-Epreli, le mali idluliselwa lwabiwo-mali.

Kwikota II, inkampani utyikitye isivumelwano supplementary, apho umthengi uyala umyalelo wokuqala kunye utshintsho imveliso, leyo ke eya kuxhomekeka-10% VAT. imali nokuziswa 29.7 amawaka. bagcobe. Onesiphumo ngokuyinxenye ihlawulwe ngaphambi kusengaphambili malunga nokusiwa kwee elizayo waza wabuyela ngumthengi.

Umahluko kwiimali ka-5.7 amawaka. Thambisani. Ezi mali ziye zidluliselwe kumthengi. VAT ndibhatalwe (869 miri.), Umthengisi ukuba ibango iphungulwe kwikota II. Le intengiso ncwadi ebhalisiweyo i-invoyisi intlawulo-mali ka-5.7 amawaka. Hlikihla. ephawulwe "imali akakhethi".

Ngowe-II ikota lombutho ngenqanawa ngumthwalo yonke. Accountant kungafihlwa yaye ukubhalisa i-akhawunti kwi-mali ka-29.7 amawaka. Thambisani. Invoyisi ukuba intsalela advance ezibhalwe kwincwadi lweentengo kwi-mali ka-29.7 amawaka. Thambisani., Ke VAT (4531 engange). Itsalelwa.

Njengoko umthengisi kubhaliswe invoyisi?

Kwezentengiso le ncwadi zizaliswa zonke izikhewu, ngaphandle 14, 16 no 19. Ngelo xesha iibhokisi badlule isixa sentlawulo yamkeliswe VAT nga kuxhuzulwa langoku ngokupheleleyo, ukuba kwangaphambili sele wasebenza ngaphandle, okanye inxalenye nje ethile pre-intlawulo. Ukuba ukuthunyelwa kwempahla akhawunti kule mali wangena ekuphunyezweni ncwadi ukuthengisa. Kodwa ke impahla nga ezithunyelwa kwiindawo ezininzi. invoyisi, kwangaphambili kungalungiselelwa ngamnye. invoyisi ezimbini zikhutshwa imigaqo ngokubanzi, oko kukuthi, ukuba mpahla kunye nentlawulo oluqhutywa ngamaxesha irhafu eyahlukileyo.

Xa kugcwaliswa ukuthengwa yexabiso encwadini iimpahla kuKholam 15 kufuneka ilingane loo eboniswe kumhlathi 9, nokuba sithini isixa iimpahla ezithunyelwa mhaka.

Bala 7 incwadi ukuthenga ezigqityiweyo ukuba:

• impahla engenisiwe amazwe, irhafu erhafiswa kwi-ofisi namasiko;
• Iindleko zokuhamba kuhlawulwa;
• wabuyela kusengaphambili yezimali.

Ilungelo ukuthatha kutsalwe irhafu akaxhomekekanga intlawulo. Ngoko ke, iinkcukacha ukuze yentlawulo intlawulo kwangethuba kwikholam 7 akazekeleli ukuthwala.

umzekelo

Umthengisi bafumana kwangaphambili apha kule mali ka-59 amawaka. Thambisani. (VAT - 9 amawaka engange ..). Le pasile lokuqala lwenzeka kwi-mali ka-50 amawaka. Thambisani. Esi sixa iboniswe kwiBhokisi 9 akhawunti. Kodwa uxwebhu zobhaliso kumhlathi 15 ibonisa imali epheleleyo intlawulo kwangethuba (59 amawaka engange ..) Yaye entsimini 16 - (. 7627,12 miri) iVAT itsalelwa. Xa lesuka nebhetshi elilandelayo 9 amawaka. Thambisani. ibhokisi 15 kwakhona ibonisa sonke isixa sentlawulo advance (59 amawaka engange ..) kunye entsimini 16 - 1372,88 engange. VAT.

Njengoko umthengi kubhaliswe invoyisi?

Get iphepha intlawulo ezidwelisiweyo, umthengi uya kwamkela deduction VAT. Eli lungelo siba- emva kokuthumela ibhokisi. Kodwa ke eli xesha, isixa-mali ka-VAT kufuneka kunxibelelana kwabo echazwe kwi-invoyisi. Olu xwebhu kufuneka zingeniswe ukuthenga incwadi. Ukunqanda deduction isiseko kabini lenkqubela ukuba babuyiselwe ekunciphiseni ngokupheleleyo, ukuba ixabiso leempahla lilingana sum of ukuhlawulwa kwangaphambili, okanye inxenye.

Ukuze ukubuyisela VAT eyamkelweyo, kufuneka ubhalise kwi-akhawunti encwadini yentengiso ngendlela efanayo njengoko i-invoyisi ukuthunyelwa. Kodwa i ikhowudi ye uhlobo msebenzi kufuneka ibe 21. Iindleko impahla ukusuka kumhlathi 13b le ncwadi ziya kuthi zingqinelane inani ekhankanywe kumhlathi invoyisi 9.

UMZEKELO 1

Xa beloba invoyisi kwentlawulo kwangaphambili, umthengi Iirejista nokusebenza 59 lamawaka. Hlikihla. Le pasile yokuqala yabanjwa ngomhla we-50. Thambisani. Esi sixa kucacisiwe Bill ukuphunyezwa kunye ileja lokuthenga. Kwangoko yinxalenye VAT, kokuphungula ukusuka advance: .. In ibhokisi 13b - amawaka 50 engange, kuKholam 17 - 7627,12 engange. Zakuba zifikile kulo nyakamali ukuthengisa ncwadi zibonisa, ngokulandelelana, 9 amawaka. Thambisani. kunye 1372,88 engange.

UMZEKELO 2

Ltd. iye yanikezela advance JSC ngoMatshi 2 mali ka-100 lamawaka. Thambisani. (VAT 18%) yaye loo mini wafumana i-invoyisi mali olufanayo. Lo oyilwayo ibhaliswe kwi kwileja lokuthenga. Koko ngoMatshi 23 iinkonzo zinikezelwa malunga advance kwi mali ka-50 amawaka. Thambisani. (VAT-18%). Lo msebenzi waye kwakhona kungafihlwa yaye akhawunti ebhalisiweyo. Emva koko invoyisi kwentlawulo kwangaphambili iirejista umthengisi ebonisa isixa-mali ka-VAT (7627.12 miri.) Xa ukuthengiswa. Ekubeni nokuphola yinxalenye irhafu, owamkelwa kokutsalwa advance.

isiphelo

I-NC wathi aya zingaphelanga iintsuku ezi-5 zokufunyanwa imali. Kodwa ukuba nokungena kwemali kunye pasile kwenzeka kwixesha yerhafu efanayo, isiseko yokubala VAT akayi igqwethekile. Oko kukuthi, uxwebhu akakwazi ukubhala. Plus, zohlelo kukuba umthengi sinokuyamkela VAT ebanjwayo kanye kwikota n'wina. Kodwa yinkqubo enjalo kakhulu iimbambano kunye irhafu. Nokukhusela amalungelo abo enkundleni kuyimfuneko. Ukuze siphephe iingxaki, kunokwenzeka ukuba iphepha elibonisa ukunikezelwa ngamnye, uze uprinte phezu ngokucelwa zekontraki. Kwaye irhafu akayi ukwenza amabango, kunye abathengi ungasoloko thatha iphungulwe VAT. Kodwa yinkqubo uya kongeza umsebenzi omninzi yephepha accountant.