Tus nqi se ntxiv yog cov se uas yuav tsum tau ncaj qha, ib daim ntawv ntawm kev thim mus rau kev siv nyiaj ntawm qee qhov ntawm tus nqi nce, uas tshwm rau txhua theem ntawm kev tsim khoom. Kev suav sau se yog ua tshwj xeeb rau txhua tus nqi siv. VAT them nyiaj rau kev yuav cov khoom tsis muaj se tsis tuaj yeem txiav tawm.
Cov Lus Qhia
Kauj ruam 1
Txhua lub koom haum, cov tib neeg ua lag luam, nrog rau cov neeg uas tsiv cov khoom hla kev lis kev cai ciam teb ntawm Lavxias teb sab raug lees paub tias yog VAT cov neeg them se. Hauv qhov no, tus nqi se uas yuav tsum tau them nyob rau hauv txoj cai lij choj Lavxias yog txiav txim siab raws li qhov sib txawv ntawm qhov nyiaj tau los ntawm tus nqi se tsim tawm ntawm tus nqi tsim ntawm cov nyiaj se thiab cov nqi se tawm (them thaum yuav khoom lossis kev pabcuam uas siv hauv cov haujlwm ntawm lub tuam txhab).
Kauj ruam 2
Qhov tseem ceeb VAT hauv Lavxias thaum lub sijhawm yog 18%. Ntxiv rau, cov kev cai lij choj muab rau lwm tus VAT tus nqi sib npaug rau 10%, uas yog siv thaum muag cov khoom tshwj xeeb (piv txwv li qee yam tshuaj, khoom noj, menyuam yaus cov khoom lag luam, luam ntawv), thiab tus nqi 0%, uas yog siv thaum exporting khoom. Tsis tas li ntawd, qee lub koom haum thiab cov tib neeg ua lag luam tau txais kev zam ntawm txoj haujlwm ntawm cov neeg them se VAT, yog tias rau 3 lub hlis sib law liag dhau los cov nyiaj tau los ntawm kev muag khoom (tsis suav nrog VAT) tsis ntau dua 2 lab rubles. Yog li, cov koom haum uas hloov pauv rau cov qauv them se yooj yooj yim tsis them VAT.
Kauj ruam 3
Tib lub sijhawm, koj tuaj yeem suav yooj yim suav xam nrog tus VAT koj tus kheej. Txhawm rau ua qhov no, koj yuav tsum faib qhov nyiaj los ntawm lub tsev ntxiv rau VAT thiab faib kom 100%. Piv txwv li, yog tias VAT yog 10%, ces tus nqi yuav tsum tau faib los ntawm 1.1, yog tias VAT yog 18%, ces tus nqi yuav tsum tau faib los ntawm 1.18. Yog tias koj nce tus nqi los ntawm 0.18, tom qab ntawd koj tau txais tus nqi ntawm cov nqi se ntxiv.
Kauj ruam 4
Nyeg, muaj cov mis tshwj xeeb rau xam VAT. Piv txwv li, qhia koj paub qhov nyiaj S. Koj yuav tsum xam tus nqi VAT, uas yog 18 feem pua ntawm S. Hauv qhov no, txoj kev daws teeb meem hauv qab no tau: VAT = S * 18 / 100. Piv txwv, yog tias tus nqi yog 10,000 rubles, ces VAT yuav yog 1,800. VAT = 10000 * 18/100 = 1800.
