VAT yog cov se uas them los ntawm txhua tus neeg ua lag luam thiab koom haum uas muag cov khoom muag thiab cov kev pabcuam. Feem ntau, cov khw muag khoom cov tswv khw yuav cov khoom los ntawm cov neeg xa khoom yam tsis muaj tus nqi VAT cov nqi them. Thiab yav tom ntej, raws li txoj cai, lawv yuav tsum tau them tus se no muag. Hauv lwm lo lus, nws tsis muaj txiaj ntsig los muag ib yam khoom nrog VAT, yuav yam tsis muaj cov nyiaj paj tau paj no, tab sis nws muaj peev xwm heev.
Nws yog qhov tsim nyog
Lub laij lej, cov ntawv txais nyiaj thiab cov ntawv them nyiaj rau kev yuav khoom yog tsis muaj VAT
Cov Lus Qhia
Kauj ruam 1
Txiav txim siab tus nqi ntawm cov khoom. Yog li, cov khoom lag luam yuav tau yuav los ntawm tus xa khoom tsis muaj VAT cov nqi ntxiv. Saib rau hauv cov ntaub ntawv tseem ceeb rau seb nws raug nqi npaum li cas. Cia hais tias kev yuav khoom raug nqi lub tuam txhab 100 rubles.
Kauj ruam 2
Xam VAT ntawm cov khoom Qhov khoom ntawd yuav tsum tau them tus VAT ntawm tus nqi ntawm 18% ntawm tus nqi qub ntawm qhov khoom. Cov se loj uas tsis muaj kev zam tau zam cov neeg them se tsis tau them se VAT ntawm cov khoom muag; raws li, nws tsis muaj cai thov VAT markup. Thiab yog tias lub tuam txhab ua haujlwm raws li VAT, kev tswj hwm yuav tsum them tag nrho VAT tus nqi. Hauv qhov piv txwv saum toj no, VAT yuav suav nrog:
(120 * 18%) / 100% = 21.6 rubles Yog li, VAT uas tau suav los ntawm cov khoom yog sib npaug rau 21.6 rubles.
Qhov no txhais tau hais tias tus nqi ntawm cov khoom muag raug muag, suav nrog VAT (tus nqi ntawm cov khoom yuav los ntawm tus xa khoom + VAT), yuav muab sib npaug rau:
120 + 21.6 = 141.6 rubles.
Kauj ruam 3
Ntxiv rau txoj kev lag luam tawm - cia cov npoo yuav 30% rau hom khoom no. Tom qab ntawd tus nqi kawg ntawm cov khoom (yav tom ntej tau nyiaj los ntawm qhov muag ntawm cov khoom no) yog xam raws li:
141.6 + 30% = 184 rubles 08 kopecks.
Kauj ruam 4
Sau cov VAT. Tom qab muag cov khoom muag, nws yuav tsim nyog hloov tus nqi se ntxiv rau daim phiaj siv nyiaj, sib npaug li 18%:
(184.08 * 18%) / 100% = 33 rubles 13 kopecks.
Kauj ruam 5
Xam cov nyiaj tau los ntawm cov lag luam. Qhov kawg tau txais txiaj ntsig ntawm lub lag luam yog suav, uas yog sib npaug ntawm cov peev nyiaj rho cov se them thiab cov nqi ntawm cov khoom uas tau yuav los ntawm cov neeg muab khoom.
184.08 - 33.13 - 120 = 30 rubles 95 kopecks. Yog li, cov khoom lag luam siab dua, koj tuaj yeem muag ntau dua cov khoom lag luam yuav yam tsis muaj VAT. Cov kev lag luam uas ua haujlwm nyob rau hauv cov tseem fwv tseem ceeb them se thiab them VAT ntawm kev yuam cai, raws li txoj cai, tsis txhob ua haujlwm nrog cov koomhaum cov koom haum uas ua haujlwm ntawm lwm cov kev tswj hwm yooj yim (tax) cov se.
