How kuti yezwi USN: danho nedanho mirayiridzo. Yezwi USN: VAT kupora

SP yezwi USN chakaitwa nenzira waakaudzwa nemutemo. Entrepreneurs vanofanira kutaura nzvimbo dzokugara kusvikira mutero simba. Funga zvakare kuti chinomirira iya kuna STS, apo uye kuti zvinobvira.

tsananguro

The mutero simba vanofanira kushandisa. Yezwi USN zvichaitika kwegore mushure kushuma kana bepa iri zvokudya kubva October 1 kusvika November 30 kuitika nguva. It payer inoshuma zveminda pakukura okupedzisira 9 months, avhareji nhamba revashandi iri zvebhizimisi, kukosha chisingaoneki zvinhu akamisa zvinhu. Kubva mutemo uyu pane kusaina. Vanoshandira nokuti rekuUnited pamutemo masangano uye vanhu vakanyorwa sezvo nomumwe Entrepreneurs. masangano aya anogona pasi kushanda mukati memazuva mashanu kubva panguva kwokunyoreswa kwavo mutero simba. Date zvinoratidzwa gwaro wehurumende kunyoresa.

Akasungwa chimiro 26.2-1

Mashoko, maererano mutero vaongorori, kuti muzviise pasi zvakakodzera. Zvikasadaro, somunhu nezvokudzokera muviri anowana kuti payer akachinja hurongwa mitero? In dare tsika, yakawana zvinoverengeka zviitiko apo pokushandisa hurumende itsva kuva kusina pakwakavakirwa. Izvi imhaka yokuti yezwi munhu nyore mutero hurongwa kwaitwa kurongwa. Zvisinei, pane dzimwe mhinduro.

Vamwe matare kuyananisa yeUnited vakaona sechinhu chinoziviswa nyaya chinoziviswa akambochera nenzira USN wokutanga kota nhau gore. The FAS Moscow District akatsanangura mamiriro ezvinhu nenzira yake. The Court ayo mutongo zvikurukuru akataura nyaya. 346.11-346.13 Tax. Vakawana kuti yezwi USN masangano uye zviwanikwa vanhu-Entrepreneurs rinoitwa pasi chokuzvidira hwaro. Panyaya iyi, pasina add apera. 26.2-1 vachashumira sehwaro kurambidza iri kushanda nehurumende itsva, kana vamwe vatambi akapupura vachishandisa nzira iyi kubva Kunyoresa kwayo.

Uyewo, FAS achifunga Art. 3 NC. In ndima 7 kutonga ichi inoti kuti zvose kupokanidzana, nechokwadi uye zvakawanda zvinofanira zvaizoita muchifarira payer. The epamutemo Migumisiro kukundikana pasi application kuti kutsunga nomutemo. Zvisinei, kuti vadzivise matambudziko uye litigation nyanzvi dzinokurudzira kutumira nekuzivisa iitike. USN achava chaizvoizvo kusvikira panguva dzakadai payer asingadi kusarudza kudzokera zvinonyatsorehwa hurongwa. Muchiitiko chino, chinofanira kuzodzosera anoshanda kuti mutero simba.

mazwi

Tax vakuru pamusoro ruoko rumwe anoratidza kuti f. 26.2-1 anoshumira chiziviso inotaridza chikumbiro payer kuita yezwi USN. The mitemo hazvirevi kumisa zvinodiwa kuti kudzora mamiriro pamusoro chisarudzo maererano ichi. Panguva iyo mutero simba anoti pamusoro mirayiridzo vamba ziviso kuti chikumbiro chake kugona kunzi nokuda zvisipo deadlines.

jurisprudence

The kuyananisa Chisarudzo panyaya nechokuita kupotsa wava kuti chikumbiro nekuda kuchinja, asi zvakawanda. Vamwe Matare kuyananisa vanoziva yakarurama pamusoro mutero rokuongorora, kuti payer anoramba kodzero kushandisa hurumende itsanangudzo nokuda ichi. Nemamwe masangano dzinoratidza kuti kusiya rokuti pachayo irege tirasikirwe nyaya mukana kushandisa itsanangudzo mutero hurongwa, kana chikumbiro akanga vakabvuma zvakare pashure kubviswa zvipingiridzo kushandura chimiro. Sac akasarudza kuti pakunamata kuti gwaro pakupera wemazuva shanu nguva kubva musi kunyoresa mashoko haagoni kuva pasi kuti kuramba.

chinokosha

Zvinofanira kurangarirwa kuti kana rokupedzisira zuva zviri pamutemo ushandiswe izwi chikawira pamusoro pakupera kwevhiki, kuguma musi achava rakatevera kushanda zuva pashure. Tax zviremera kazhinji kanganwa nezvazvo uye akaramba payers. Muzviitiko zvakadaro, unogona kukumbira Mutongo arbitral pechigaro chokutonga.

zvimwe zviitiko

It saka zvinoitika kuti payer haana vakakanganisa wava, asi achiri kunonoka chete pasi chikumbiro. Izvi zvinogona kuitika Somuenzaniso, kana kunyoresa chiremera akakanganisa uye akapa isiri magwaro chikuru. The taxpayer yave nyaya yokuti yezwi kweutongi itsanangudzo mukati memazuva mashanu kubva zuva okutambirwa dzinoshanda mapepa. Panyaya iyi, nyaya haisi mhosva, uye dare achatsigira kodzero dzayo kushandisa hurumende chaiyo. Mune zvimwe zviitiko, mutero zviremera vakaramba kugamuchira chikumbiro pamwe nemagwaro kuti vaverengwe. It chinokurudzira Muchiitiko ichi chokuti panguva ino nyaya haisi kukwanisa pamutemo uye asina remarara INN. Kuyananisa dare asi anotaura asipo mumutemo chero zvaanoda kana yemararamiro kukurukura magwaro. Naizvozvo, izvi inspections kukundikana anogona kunzi ibenzi.

Re-pasi magwaro

Masangano akawanda kushandura nzvimbo dzavo, uye munhu Entrepreneurs ukuwo, nzvimbo dzokugara. Muzviitiko zvakadaro, hapana chikonzero kuzodzosera kushandisa kuti yezwi "uproschenku" muhofisi mutero pane imwe kero itsva. Mugadziriro Chapter. 26,2 NC zvinodiwa zvakadai haangasimbiswi. Kujekeserwa panyaya iyi yakapiwa pamutemo zviremera (Bazi Finance, Federal Mutero Service, Federal Tax Service muMoscow). No vanofanira kuzodzosera pasi rimwe ziviso yamavambo inotevera nhau nguva.

Kuchinja kubva USN VAT

Zvingava yokuzvidira kana kumanikidzwa. Muchiitiko chokutanga zvinokwanisika chete mutsva chizvidavirire nguva. The payer anofanira kuzivisa mutero zviremera pokuramba yayo kushandisa "uproschenku" kusvika 15 January kwegore iyo kuchinja hurumende. Muchiitiko chino, akazadza mumwe chimiro, rakasiyana rimwe rokuti yezwi USN. Kuzoita VAT anogona kuitika pasina kukundikana. Kana mubereko kuti payer kwegore vanopfuura mamiriyoni 15 rubles. kana residual kukosha chisingaoneki zvinhu uye kushanda rubles anopfuura mamiriyoni 100, zviri zvaiona rakashandurwa kuva nevakawanda hurongwa pamwe pakutanga kota umo zvakawandisa chakanyorwa. Ziviso pamusoro kurasikirwa kukwanisa kushandisa kwainoita hurumende kushumirwa mukati memazuva gumi nemashanu kubva musi kuguma nguva umo makanga zvakawandisa purofiti. The neizvi yezwi USN rirege ambotaurwa kupfuura gore pashure pokushayikirwa kodzero iyi.

Kukarukureta yomutero pamusoro DS pakutanga kwenguva

In yezwi mukuru hurumende mitero yapfuura haumanikidzwi recalculate nemitero kuti yapfuura nguva. Asi panguva imwe chete kuonekwe nevasiri zvinoyerera matambudziko. Panyaya iyi, kuti VAT kukarukureta rinoitwa zvichienderana muripo uye musi zvacho, pakatangwa mutero chawo sokutaura chizvidavirire mitemo.

Kana hurukuro kwenhumbi / mabasa anoitwa panguva kushandiswa nehurumende Yokudzidza, kubhadhara vakagamuchira pashure shanduko mitero yezvinhu. VAT angachajwa "riri zvacho." Panyaya iyi, panguva pakukurukura, boka haasi payer mutero uyu. The inivhoyisi akanga asunungurwa pasina VAT kana kungoti haina akambochera. Panguva okutambirwa kuripwa mutero accrual kuti aite harimuki. VAT inogona akaverenga "muripo". Mari akagamuchira munguva apo zvebhizimisi ndiye payer mutero uyu. Uye panguva imwecheteyo anouya basa kubhadhara VAT.

Asi sezvo inivhoyisi ndokukweverwazve kumusoro panguva kushandiswa nehurumende Yokudzidza, uye mitero havasi dzinounzwa kwariri, ipapo boka vachafanira kunyora magwaro itsva. Dzinoratidza kudiwa kuti VAT. invoices izvi vanofanira kupfuura uye counterparties. Yokupedzisira vachava nomukana kupa deductible uwandu VAT akabhadhara (kana kuti vave payers kwayo).

Mberi kubhadhara uye kutumira pashure hurumende shanduko

Kana VAT akapiwa "pakutumira mabhuku", ipapo panguva makurukuriro panguva zvebhizimisi kune kubhadhara mutero. Nokudaro sangano inivhoyisi, umo iye pachena. Kana VAT akapiwa "nokuti mubairo", mari vave nokugamuchira panguva kushandiswa Chakarerutswa hurongwa. The wekambani iyi yakanga isiri payer mutero uyu. Somugumisiro, mabasa ose bvisa yake vakasimuka. Asi panguva ainge atumirwa wekambani anofanira kunyora imwe inivhoyisi pamwe VAT vakasarudzwa nokuda panguva iyi yatova kwayo payer. Pasinei nokuti chizvidavirire mutemo anovamba nzira nokuda Pakusarudza muzinda mutero pamusoro DS, panguva aibuda mari, kambani vachafanira kuiripa pashure zvacho.