Anogona IP basa pamwe VAT? Mitero muRussia

Vazhinji ichangobva vakanyoresa mabhizimisi kunomutsa mubvunzo: "Ko IP anogona kushanda VAT?". Kune nuances dzakawanda pokushandisa mutero, kusanganisira munhu Entrepreneurs. Kana ukaedza kupindura mubvunzo zvishoma, saka inofanira vati zvinonyatsoteerera: "! Hongu Chinga". Asi chero zvazvingava - zvakakodzera kufunga zvizere.

SP musi OCHO

Maererano mitemo, SP pasi VAT, uyewo sangano, kana ivo OCHO rikashandiswa.

Entrepreneurs akazvimirira ndivo payers mutero mune rusarura maitiro ayo kuitwa nepfungwa kuna purofiti, kureva, somugumisiro rokutengesa basa. Uyewo zvebhizimisi, SP, VAT payer, vanofanira kunyoresa nevateresi zviremera uye panguva ino ane kodzero yokusarudza sezvo mutero ezvinhu nyore mitero hurongwa kuburikidza pakunamata kushanda. Kana akadaro kushanda nomumwe munhu entrepreneur haina pasi pamusoro nguva, kwaita zvinovawo akafanirwa kubhadhara mutero, uye kunogara pamusoro OCHO.

SP pamusoro UTII

Kuti tidzivise kubhadharwa basa kunogonawo, kana payer kuchaita UTII uye UAT, asi chete kusvika nebasa, inova hwaro kushanda UTII. Kana munhu mumwe entrepreneur of Russian Federation ane mabasa akawanda, iye zvichabviswa kushumwa yoga uye mumwe anogona kuva vamwe VAT payer.

zvimwemo

Zvisinei, kunyange nomumwe Entrepreneurs vaya vanobhadhara UTII zvinomboitika zvichiita zvinhu uye mapoka chigadzirwa kupinda Russian Federation kubva kunze kwenyika vari vabhadhare mutero pamusoro nhumbi dzakadaro.

USN nokuti SP

Kana SP riri UPDF, asi nokuda 3 months karenda yandiri ayo vakapfuura mamiriyoni 2 rubles, iye yaibva anorasikirwa kugona kushandisa itsanangudzo mitero maitiro uye anova payer chinokosha yakawedzerwa mutero.

Saka, kushandisa dzisashande kwokuva kubhadhara munhu entrepreneur anogona, pamwe shoma tichimhanya. Kamwe kwayo kwemari akapfuudza mitemo panogumira mamiriyoni maviri SP rwoga akashandurirwa OCHO uye yava VAT payer.

Mitemo iyi anopa itsanangudzo mutero maitiro uye IP masangano. Dzokera mukana kushandisa vakabvumirwa, achaita chete kukwanisa chinotevera karenda gore, kana kuongorora kucharuramisa yakakodzera kushanda uye kuti bepa, izvo zvinogona kusimbisa pamberi vanokwanisa yayo kushandisa itsanangudzo mitero hurongwa. magwaro akadaro:

• bhuku okutengesa;
• kopi nhoroondo bhuku mari uye mari;
• kopi yemagazini invoices.

Kana maererano nemagwaro aya, chero kwemari nokuda mitatu iri nhau nguva, nhamba asingadi kupfuudza rubles mamiriyoni maviri, mubvunzo kana PI basa VAT kunogona kuita zvakaipa. SP otorazve kugona kushandisa itsanangudzo mitero marongedzero inotevera 12 mwedzi uye saka haizorambi VAT payer. Application uye yaidiwa mapepa anofanira kuzviisa pasi rokuongorora hapana paya pane October 20 gore rino kuti dzinoita itsanangudzo mitero marongedzero makei.

Excisable zvinogadzirwa

Kana vanotengesa excisable zvigadzirwa PI mubayiro ukoshi wakawedzera mutero of Russian Federation, pasinei chiri chipi kwadzinoita mitero. In kuomerera mutero mitemo zvigadzirwa zvakadaro IP vari:

• mufodya;
• motokari uye injini zvinogara pamwe injini vanokwanisa kupfuura 150 litres. p.;
• peturu, diz. mafuta, injini mafuta;
• Aviation reparafini, negasi.

Pasinei chokwadi kuti doro riri mune mazita excisable zvigadzirwa, taura kana kutaura SP hazvina musoro, sezvo muna 2014, SP chinorambidzwa ikatengesa doro, pasinei mune muchimiro mitero ndivo. Urongwa uhwu hunoratidza murayiro.

Kukosha akawedzera mutero, makomborero

Mitemo inopa wandei dzebhizimisi zvokusarudza, izvo vasiri pasi VAT. Saizvozvowo, kana SP inoitisa chero mabasa akadaro, kubhadhara mutero aisafanira. VAT zvinotaurwa rakakamurwa madikanwa, regai inoshandawo zvisingagoneki. Kana mabasa akadaro mubvunzo kana PI basa VAT, achaiswa akasarudza ari kunaka. Asi kunewo inonzi mutero zvaunofarira, zvinobatsira kureva nokuzvidira kana kwete vateme kuti unogona kugadzirisa taxpayer.

fanira zvikomborero

Vanosungirwa VAT asiri kushandiswa zvinosanganisira nzira zvebhizimisi:

• Pakunamata kwenguva pfupi kushandiswa zvivako kune dzimwe inoti kana vaigara zvavo.
• Trade, kugadzirwa zvinokosha mishonga kukosha zvinoriumba, maererano anotenderwa mazita nemurairo.
• Urongwa mabasa kwezvokurapa nechirwere, dziviriro, kurapwa uye vapore, mazita ichi haibatanidzi wemhuka makiriniki uye zvizorwa yekuongororwa.
• Urongwa basa rokuchengeta avo kubatsirwa, vakadzi vane pamuviri, vakaremara, akwegura uye vana.
• Passenger zvokufambisa mumadhorobha, Suburban uye intercity mugwagwa, njanji, rwizi uye gungwa chokufambisa, kunze nemuchovha uye nemuchovha.
• Urongwa mabasa uye mabasa nemabasa inopiwa tsika masangano.

Zvaunofarira pasi kuripwa VAT

Zvikomborero rokuzvipira inogona kushandiswa IP kana kwete kufadza ake. Havasi kushandisa mukana VAT asiri kushandisa zvinokurudzirwa kuti entrepreneur, vamwe mitero muRussia kupa zvayo zvakanaka.

Kazhinji counterparties makuru kutereswa pana OCHO kupinda zvibvumirano mapoka uye Entrepreneurs asingachaiti VAT. Nekuti pamwe kwakadaro kuchaita zvakavatorera mukana kodzero dzavo kushandisa yaanobhadhara yakatengwa zvigadzirwa. Dzimwe nguva, kuti akwezve zvinobatsira counterparties entrepreneur nokungwaririra anoenda waive kuti VAT kusiya. The tafura pazasi mabhizimisi nzvimbo, izvi kunogona kuitika. VAT zvaunofarira kushandisa pamusoro:

• Production uye basa zvigadzirwa dzechitendero. Zviri Somuenzaniso, mabhuku echitendero, echitendero zvinhu.
• Services uye kugadzirwa kwenhumbi anobudiswa uye achitengeswa mumwe entrepreneur akaremara, kana zvinhu apo kuwanda vashandi vakaremara, vashandi panguva muzvinabhizimisi, ari uwandu hwezvinhu zvose zvabatanidzwa. vanopfuura 80 muzana.
• Kugadzira uye basa fuma National unyanzvi rwokugadzira, wakaumbwa chaiyo ndandanda zviremera zvemo.
• Mhando dzakasiyana-siyana inishuwarenzi.
• Mutemo mahofisi.
• Trade matikiti kuti firimu screenings, Concerts, vakawanda varaidzo zviitiko.
• Job Developers, kutengeserana kwakavakirwa kana kuti pamunenge muchizvivaraidza pavo.

VAT zvazvingava

Kana SP ari VAT payer, achava kubhadhara mutero kuna bhajeti rimwe vatatu prices vanotenderwa. Pane mitero muRussia, pamwe vanoverengeka Betting zvokusarudza, kuti VAT - mumwe wavo. Kazhinji, asi VAT mwero iri 18%. It unoshanda zvose ezvinhu, kana mumwe mutemo.

Mwero 0%

0% rinoshandiswa kuti aina zvigadzirwa kubva mundima nyika pasi aina hurumende, uyewo pamusoro dzinoverengeka mabasa:

• zvokufambisa ramafuta, gasi kunze muChiShona mapaipi;
• Suburban mutakurwi kutakura rails kana nendege, apo mumwe dzokugara riri Republic of Crimea;
• mabasa tsika kago;
• zvigadzirwa kupinza munharaunda yacho Russian Federation vamiririri dzimwe nyika, zvakakodzera abvumirwa kuRussia, chero vari kushandiswa mune zvinodiwa nedzenyu mamishini vamiriri 'mhuri dzavo pachavo zvavanoda.

Rate 10%

Mwero 10% zvinoshanda mishoma chaizvo nhumbi, izvo zvinosanganisira:

• zvokudya zvinodyiwa;
• zvigadzirwa akaita vana;
• akadhindwa periodicals zvose, zvimwe pane avo ane eroottinen kana promotional chinoumba;
• mishonga uye zvibereko yezvokurapa kukosha asi rinokosha, zvachose asingachaiti pokushandisa VAT;
• rutoto mombe.

zvimwe zvose zvinogadzirwa uye mabasa asina zvaisanganisira muboka raitwa, taxable VAT pa18%.

Zvayakanakira nezvayakaipira kwokushandisa VAT

For IP pokushandisa VAT inobereka zvakawanda minuses pane pluses. Pakati pavo zvinokosha kuziva zvakadai dzinorema zvinhu zvisingafadzi, zvakadai:

- The musiyano dzokudzidzisa kuzivikanwa kuti munhu mari mutero uye VAT zveminda uye mari. Kana sangano kubhadharwa mari mutero, vangasarudza imwe nzira kukudzwa mari uye mari uye nokudaro kudhonzera pamwe nekurangarira kuti mitero maviri SP hakuna zvakadaro mukana. In mutemo mutero anonyatsoratidza kuti kwemari uye zvekushandisa nechinangwa pachake mari yemitero inofanira kushandiswa kubhadhara, uye nokuda VAT zvinangwa - mabhuku acho. Ndizvo, zvichava chaizvoizvo buda zvinhu apo dzakasiyana evoruzhinji rokuzvidavirira panguva IP Data vachava yakasiyana pamugumo wenyika nhau kota. Izvi Inovhiringidza zvikuru uye zvinoomesa basa chizvidavirire dhipatimendi.

- fanira Electronic nhau yacho VAT iyo wakatangwa muna 2014 nokuti mabhizimisi marudzi ose muridzi, uyewo kuomesa basa chizvidavirire dhipatimendi uye SP. Kana kuzivisa mutero pedyo UPDF nemamwe inonhuhwira. neChikomonisiti ichiri zvinogoneka zvakaitika bepa, kushandisa VAT rwoga rinobatanidza zvimwe mari mari uye nguva. Unofanira kusaina chibvumirano kuti kuchinjwa mashoko Via telecommunication mugero nezvinonhuwira. opareta kubudisa digitaalinen siginicha entrepreneur, gadza mimwe software, kuti nechokwadi Kuwanikwa Internet kumabasa akaundendi kana entrepreneur, izvo kazhinji zvinoda sungano nokutengesa nokukurukurirana mabasa uye yokuwedzera mari.

- Kuoma uye unwieldiness mutero chinoziviswa uyewo asingagamuchiri aivabatsira basa. VAT anodzoka vachafanira kutora iri Quarterly hwaro, panguva imwecheteyo, uye kubhadhara mutero. Mukuwedzera, vakaongorora kunyatsotevera vachiongorora Mitsara makambani uye munhu Entrepreneurs kubhadhara VAT. Izvi imhaka vakawandisa kutyorwa mu nokure VAT.

VAT zvayakanakira

Zvakanakira kushanda VAT nomumwe munhu entrepreneur anogona kunzi zvichida kuti zvikuru kushandira pamwe vatengi huru VAT nokuda mukana kushandisa yaanobhadhara. Izvi ndezvechokwadi kunyanya paruzhinji zvibvumirano, mikuru zvibvumirano inokosha nzvimbo upfumi.

Kana SP ari kuronga kubatanidzwa muzviitiko zvakadai, uwandu zvibvumirano rifukidze pamusoro zvose payakaipira yacho. Uyezve, chokwadi chokuti kushanda VAT uye rinobvumira muridzi kutora nhoroondo mazano VAT sechipiriso yomutero yaanobhadhara, kuwadzana pakati VAT Vanobhadhara, Vanonzvenga kwete Implementation pakati kwema, asiwo vanotenga kwema.

The VAT Kuzivisa

VAT unodzokera nokuti IP ariko mushanduro dzakawanda. Ivo:

• VAT anodzoka kuti SP kuna OCHO.
• Declaration nomumwe Entrepreneurs kuti VAT chaiyo. mitero neChikomonisiti.
• VAT chinoziviswa pamusoro zvisina kunanga.

In wokutanga ezvinhu zvokudya mureza VAT kudzoka. Kubvira 2014, zvinofanira hazvo kuva pasi chete zvemagetsi chimiro. Mumamiriro ezvinhu kwokukanganisa kuonekwa mushure pasi ari kuzivisa anofanira akatuma vaongorori utochnenku pakarepo kana zvikanganiso aonekwa. Akabvarura rondedzero pamusoro Quarterly hwaro kuburikidza rechi20 zuva pachake kuti uwandu VAT kwemari zvaizopedza yokupedzisira kota haana kupfuura miriyoni imwe. Mune dzimwe embodiments, rondedzero rwunotumirwa mutero simba pamwedzi uye kusvika 20 digits.

VAT Kuzivisa paaiva spec. mutero neChikomonisiti kuendeswa mutero ari pachake excisable zvinhu kana dzakasiyana zvidzidzo zvinoitwa anoverengeka. Chimwe chiri pasi inokosha. rudzi, uye mumwe (s) kwete. Kuzivisa ichi chiri yaipiwa mune zvemagetsi muchimiro maererano rechi20 zuva.

Declaration kuti zvisina kunanga mitero kutevedzerwa vanotengesa zvigadzirwa ari mapazi tsika mubatanidzwa. Kureva, kana kwekurasira zvigadzirwa kuti munharaunda Belarus. rondedzero yakadaro rinoshandisirwa vakaongorora zvinhu pashure zvichiita pamwechete pokushandisa imupota. In imwe musimboti, kana SP kushanda nemasangano ari Belarus, mubvunzo kana PI basa VAT ndiko zvinonyatsoteerera akanaka. Vakashumira Kuzivisa pamberi rechi20 zuva mushure Posting okuwana kuti chizvidavirire zvinangwa. mhando iyi kuzivisa hazvigoni kugadziriswa. Kana zvikanganiso zvinowanika uye zvikanganiso vakashumira mumwe pokushandisa imupota.