Kubhadhara VAT

Kuripwa VAT kana mutero pamusoro kukosha wakawedzera mutero kunosanganisira kuchinjwa mumwe chikamu mari nhumbi ehurumende bhajeti. Izvi mutero zvinoshanda zvisina kunanga siyana, kuti rwuripowo mutengo kwenhumbi, uye saka, chaizvoizvo, ndiyo taxpayer inova mutengi mishonga.

The kubhadhara chitsama mutero kwakaitwa zvose zviri pamutemo masangano, mune imwe nzira kana imwe vaiita ezvokutengeserana kuti zvimwe purofiti. Zvisinei, kufarira ndiyo kuripwa VAT pasi itsanangudzo mutero hurongwa. The Yokudzidza Tsika mitero kunosanganisira kutsiva mhando anoverengeka fanira mipiro kuti bhajeti rimwe chete chimbadzo. Mukuwedzera, kwete makambani zvose kubhadhara VAT. Maererano nemitemo kwainoita mutero hurongwa, anoratidzwa Tax Code, achabatwa mhosva panyaya apo:

• vatengi inivhoyisi;

• kupinza zvinhu (kana kutakura navo kuburikidza netsika);

• akaita dzakasaina chibvumirano pamusoro kupa kodzero chivimbo utariri chibvumirano kana Kudyidzana nyore mhando.

Uyewo, maererano Mutongo mutero basa mupiro fanira mupfuma ehurumende ari kuitwa nyaya:

• kutenga zvinhu kana urongwa mabasa nokuda vatorwa yemakambani;

• Sales ose apedza pfuma vemamwe mavambo kuburikidza vanozoshanda;

• Rental zvivako uye ezvirevo kuti tiri chikamu ehurumende pfuma, uye vanogona kuva panguva kurasa matunhu neminisiparati zviremera.

Pakati chechipiri, pane makambani vanonzi mutero nevamiririri. Izvi zvinosanganisira Makambani uye masangano vakagamuchira masimba chaiwo. Somuenzaniso, Russian Federal Property Fund.

Saka, kuripwa VAT rinoitwa pamusoro mharidzo yacho inivhoyisi nemashoko chitsama yemutero. The kukarukureta yomutero uwandu chinoitwa kwete taxpayer uye munhu kuita nhoroondo. Zvinokosha kucherechedza kuti yemakambani kuti vakasarudza itsanangudzo hurongwa mitero, kunyange zvazvo mari mutengo wakawedzera mutero iri fanira hwaro, asi hazvigoni kunzi kubudikidza taxpayer zvakananga. Ndicho chikonzero havasi kuwana mari. Uyezve, hofisi mutero ane godo vanhu kutenga zvigadzirwa kana kushandisa pamabasa inivhoyisi. Muchiitiko ichi kunyatsoongorora mari kana pre-kwokuripirwa VAT chinozoiswa nokutengesa. Zvikasadaro, ivo purchasers vezvinhu vanorasikirwa kodzero yokushandisa yaanobhadhara ari uwandu VAT.

The chete Kusara kune vakawanda zvokudya ndiwo makambani kuti vari mubasa rokutengesa mishonga akatengwa kubva mumwe munhu, ndiko kuti, chaizvoizvo, vaiita nhume mabasa. Zvadaro napo akapa, asi mutero hachiverengerwi. Uye ichi hazvishamisi, nokuti ichi ezvinhu, yavaipora rinoitwa pamwe akaigadzira fuma, uye kuti undoraira chete kaviri hazvibviri kuti mutero.

Under mutemo razvino, kuripwa VAT pamusoro itsanangudzo mutero gadziriro chinodiwa nyaya kupinza zvinhu kupinda munyika. The hwaro pakuverenga chitsama mutero mutengo nhumbi pamusoro pamisika kukosha uye akawedzera kuti uwandu netsika yebasa kana excise kubhadhara kana chigadzirwa ndohwaJehovha ndandanda excisable zvinhu. Kana isu kutaura chivimbo utariri chibvumirano, taxpayer ichava munhu vakawana kodzero dzokurasa yacho. Uyezve, unogona yakakodzera kutarisira yaanobhadhara, akapa mitemo Art. 174 of Tax Code.

Kubhadhara VAT riri rokumanikidzirwa, saka chero vasingaremekedzi zvinodiwa murayiro hwakazara nemigumisiro. Vasiri muripo kana kunonoka muripo inogona kuteverwa kwete chete wakanaka kana munhu mutongo, asi achisiya nomumwe nechiyero basa.