Kev muag cov khoom muag, kev ua haujlwm thiab kev pabcuam yog raug tus nqi se ntxiv. Txhawm rau kom paub tseeb txog VAT ntawm cov khoom lag luam, nws yog qhov tsim nyog kom ua tiav qee qhov kev cai ntawm cov cai tswj se.
Cov Lus Qhia
Kauj ruam 1
Teem lub sijhawm rau kev txiav txim siab lub hauv paus rau tus nqi ntxiv se thaum ntxov ntawm hnub: hnub ntawm cov zaub mov xa khoom lossis hnub ntawm lawv tag nrho lossis ib nrab them (nqe 1 ntawm Tshooj 167 ntawm Txoj Cai Them Se ntawm Lavxias Cov Cai).
Kauj ruam 2
Laij cov nyiaj tau los ntawm kev muag cov khoom muag, suav tag nrho cov nyiaj tau los uas muaj feem cuam tshuam nrog kev them nyiaj rau cov khoom no (pawg lus 2 ntawm Tsab Cai 153 ntawm Txoj Cai Sau Tseg ntawm Lav Xias). Cov nyiaj tau los yog txiav txim siab raws li tus nqi (suav nrog cov se se) tsim nyob rau hauv daim ntawv cog lus nrog tus yuav. Daim duab no yuav yog hom nyiaj se rau kev muag khoom.
Kauj ruam 3
Laij txiav se pib thaum tau txais nyiaj them lossis them ua ntej raws li cov nyiaj tau txais. Cov nqi no suav nrog tus nqi se ntxiv. Txawm li cas los xij, yog tias cov khoom lag luam yuav raug xa nrog lub voj voog ntau lawm ntev dua rau lub hlis, lossis cov khoom lag luam tsis raug txiav se, VAT tsis suav nrog hauv cov ntawv them se.
Kauj ruam 4
Txiav txim siab tus nqi se kev nce nqi. Cov khoom lag luam tuaj yeem raug them se ntawm tus nqi 0, 10 lossis 18 feem pua. Tus nqi 0% siv rau cov khoom lag luam uas tau teev tseg hauv tshooj 1 ntawm Tshooj 164 ntawm Cov Cai Them Se ntawm Lavxias. Nyob rau ntawm tus nqi ntawm 10%, khoom noj khoom haus, khoom lag luam rau menyuam yaus, khoom siv khomob, khoom muag ntsig txog kev kawm, science thiab kab lis kev cai tau them se. Tus so ntawm cov khoom muag tau them se ntawm tus nqi ntawm 18%.
Kauj ruam 5
Xam tus nqi VAT muag rau tus yuav. Txhawm rau ua qhov no, khij tus nqi ntawm cov nyiaj ua se tau los ntawm cov theem ntsuas ntawm cov se no. Piv txwv, tus nqi ntawm kev muag khoom yog 10,000 rubles. Tus nqi VAT raug them rau tus yuav yuav 10,000 txhiab rubles. × 18% = RUB 1,800 Tus nqi ntawm cov khoom lag luam, suav nrog VAT, yuav muab sib npaug rau 10,000 rubles. + 1 800 RUB = 11 800 p.
Kauj Ruam 6
Xam tus nqi VAT uas yuav tsum tau them thaum tau txais daim ntawv qhia ua ntej ntawm tus yuav, siv cov qauv:
- VAT = tus nqi them ua ntej (them ib nrab) × 18/118, yog tias cov khoom muaj se ntawm tus nqi ntawm 18%;
- VAT = tus nqi them ua ntej (them ib nrab) × 10/110, yog tias cov khoom tau them se nrog ntawm tus nqi 10%.
Piv txwv li, kev them nyiaj ua ntej hauv qhov nyiaj ntawm 59,000 rubles tau txais los ntawm tus account ntawm cov khoom xa khoom yuav tuaj tom ntej, cov khoom raug them se ntawm tus nqi ntawm 18%. Tus nqi VAT yuav raug rau 59,000 x 18/118 = 9,000 rubles.
