Hauv tebchaws Russia, VAT tau qhia txog txij xyoo 1992. Qhov no yog cov se tsis ncaj uas suav nrog cov nqi ntawm cov khoom thiab yuav raug hloov mus rau cov peev nyiaj. Cov neeg yuav khoom fim VAT txhua qhov chaw.
Qhov tseem ceeb ntawm VAT
Xam cov nyiaj VAT yog ib qho tseem ceeb ntawm kev suav. Tus nqi them se VAT yog 18%, qee hom khoom yuav raug them se ntawm tus nqi 10% (khoom siv kho mob lossis khoom lag luam rau menyuam yaus) lossis 0% (khoom muag rau kev xa tawm). VAT tseem levied rau cov khoom lag luam txawv teb chaws.
Tus nqi ntawm yuav luag txhua cov khoom yog tsim los ntawm nws tus nqi thiab tus nqi VAT. Cov koom haum thiab cov tib neeg cov lag luam uas muag cov khoom lag luam lossis muab cov kev pabcuam yuav tsum pauv cov VAT nyiaj rau cov peev nyiaj. Txawm hais tias VAT raug them rau cov peev nyiaj los ntawm cov tuam txhab, qhov tseeb, cov neeg siv khoom lawv tus kheej them nws tawm ntawm lawv tus kheej hnab ris. Nws hloov tawm tias thaum yuav ib yam khoom, cov neeg yuav khoom them 118% ntawm nws tus nqi (lossis 100% + VAT tus nqi).
Txhua lub tuam txhab thiab cov tib neeg ua lag luam yog cov them VAT, tshwj tsis yog cov uas siv cov caij nyoog tshwj xeeb (STS lossis UTII).
Yuav xam cov nqi ntawm cov khoom tsis suav nrog VAT
Feem ntau, cov nqi ntawm cov khoom hauv cov khw muag khoom yog twb tau qhia nrog VAT. Yog lawm, muaj lwm yam xwm txheej thaum tus muag lub ntim cov nqe tsis muaj VAT, thiab thaum kuaj xyuas cov neeg yuav khoom them tus nqi ntxiv 18% ntawm tus nqi yuav khoom. Qhov no yog feem ntau ua rau kev lag luam, txij li thaum nws zoo li rau tus neeg yuav khoom tias cov khoom zoo li no pheej yig dua, thiab thaum kawg lawv siv nyiaj ntau.
Nws tsis tshua yooj yim los suav cov nqi ntawm cov khoom tsis muaj VAT. Nws yog qhov tsim nyog los faib tag nrho cov nqi ntawm cov khoom nrog VAT los ntawm 1, 18 (118%). Piv txwv li, tus nqi ntawm ib qho khoom nrog VAT yog 15,000. Raws li, nws cov nqi tsis muaj VAT yuav yog 12711.86 rubles.
Nws yuav tsum raug sau tseg tias qhov kev xam no tsis yooj yim cuam tshuam qhov tseeb tus nqi ntawm cov khoom siv, txij li ntawd los tus neeg yuav khoom tsuas saib tus nqi kawg nkaus. Qhov no yog vim qhov tseeb tias cov khoom lag luam tsim tawm hauv feem, los ntawm ntau cov khoom siv, uas txhua tus neeg tsim khoom kuj tsim nqi rau nws tus kheej VAT. Yog li ntawd, tus nqi kawg ntawm cov khoom twb suav nrog tus lej VAT. Hauv qhov no, nws yog qhov teeb meem heev los laij cov nqi ntawm cov khoom tsis suav nrog VAT.
Caw khoom siv xam VAT
Txawm hais tias qhov tseeb ntawm kev suav ntawm VAT zoo li yooj yim heev, rau cov neeg uas, txawm li cas los xij, tsis xav ua lub sijhawm suav nrog tus kheej, cov txheej txheem no tuaj yeem siv tshuab tau. Ua li no, koj tuaj yeem yooj yim nrhiav cov laij lej tshwj xeeb hauv Is Taws Nem, rau hauv uas nws txaus los nkag rau thawj cov ntaub ntawv (cov nqi ntawm cov khoom siv nrog VAT) thiab lawv yuav muab cov lus teb npaj txhij - tus nqi ntawm cov khoom tsis muaj VAT.
Lub accountants hauv cov koom haum tsis tshua suav tus VAT ntawm lawv tus kheej, rau lawv nws yog ua tiav los ntawm cov kev pabcuam accounting. Piv txwv, "1C: Kev Ua Haujlwm Qhov Nyiaj" lossis "1C: Kev Ua Lag Luam". Txhawm rau ua qhov no, tus accountant tsuas yog yuav tsum tau ntaus tus nqi se, thiab qhov kev zov me nyuam yuav ua tus so ntawm nws tus kheej. Tab sis cov phiaj xwm tshwj xeeb no tau them nyiaj, lawv muaj qhov kev ua haujlwm zoo thiab nws tsis pom zoo kom yuav lawv tsuas yog suav cov VAT xwb.
