Nzira yakarurama yekuzadza zviziviso zveVAT

VAT mutero kudzokera inopa masangano uye munhu Entrepreneurs, izvo, maererano Art. 174,1 NC, mabasa payer maneja komuredhi anokonzera mutero ndizvidavirire uyewo nyaya dziri mundima. Article 5173 of Code, mutero nevasori, avo tinosungirwa overenga, kunyima uye kutamira kune bhajeti mutero pamusoro HWN. mutengo.

Gwaro anofanira kuitwa muna mutero Inspectorate panzvimbo kunyoresa. Kuzivisa haangarangariri paya pane 2 ° romwedzi kunobva pashure okuguma kwenguva mutero, kana zvimwe akagovera zvokudya Sec. 21 Code.

Ngatikurukurei muchidimbu zvinodiwa nzira kuti VAT mutero kudzoka. будут описаны особенности оформления разделов и строк, вызывающие наибольшие затруднения у декларантов. Zvinotevera ndizvo kutsanangura zvinhu vanyorwa zvikamu uye mitsara kuti munyanye dambudziko iri declarants.

The nemamiriro Declaration

Gwaro rine zita (vokutanga) jira uye zvikamu:

1. Huwandu mutero mari kuti bhajeti / muripo maererano payer.
2. Huwandu VAT, pasi yaanobhadhara somutero mumiririri.
3. Kukarukureta unonyatsoratidza yomutero iri kwema kutereswa panguva prices yakatangwa ndima 2-4. Article 164 Tax Code.
4. "The kukarukureta pamusoro mari kuti urongwa mabasa, kuurayiwa mabasa, kutengeswa mishonga vachishandisa razero mwero, kana kururama kwemashoko kushandiswa kwayo rakanyorwa."
5. The kukarukureta kuti mari nokuda Implementation yokushumira kushandiswa, zvigadzirwa, kana kushandiswa 0% mwero pamusoro pavo kare wakarurama uye rakanyorwawo (kana yasimbiswa).
6. Kukarukureta kuti mubhadharo ari bhajeti kuti akavhiyiwa chokuita urongwa mabasa, kugadzirwa mabasa, kutengeswa nhumbi, kana kururama kwemashoko kushandiswa 0% mwero pamusoro pavo haina yasimbiswa.
7. The mashoko ari akavhiyiwa kuti havasi pasi mutero / kwete aiziva chinhu mitero uye nzvimbo iyo haina vaiona mundima Russian Federation. Zvinoratidzawo ruzivo pamusoro Tangai (mu Vol. H. Kuzara) nekuda yemberi kuita mabasa / romugove nhumbi / Urongwa mabasa, kana nguva yacho kugadzirwa kutenderera gadzira kwavo anopfuura 6 mwedzi.
8. Nokuti mashoko pamusoro kushandiswa, ayo anozivikanwa nokuda yapera fiscal nguva. Information inopiwa pachishandiswa zvinyorwa bhuku kutenga.
9. Data kubva kutengesa emabhuku pamusoro zvinhu zvinozivikanwa kuti yapera nguva.
10. Data kubva chizvidavirire magazini yakagadzirirwa invoices kuti kushanda achimiririra mumwe sangano pamusana basa chibvumirano kana mitoro vorega, pamwe nesangano chibvumirano.
11. Izvi chizvidavirire magazini ose invoices kubva bhizimisi pamusoro kushanda anotaurwa yapfuura chikamu.
12. Information invoices yakarongedzwa mapati, mazita iyo inopiwa muna n. 5173 Article Code.

Zvimwe zvinyorwa inopiwa kune chikamu wechitatu sezvakarayirwa uchinyora VAT anodzoka (Applications):

• - в нем отражаются сведения о налоговой сумме, подлежащей восстановлению и отчислению в бюджет за завершенный календарный год и прошлые годы. 1 - zvinoratidza ruzivo pamusoro mutero mari kuti kudzorerwa uye zvipo kuti bhajeti nokuda karenda gore rakapera uye yapfuura makore.
• 2 - It muchidimbu mashoko pamusoro mari kuti kwema chokuita Implementation mabasa / zvinhu / mabasa, kuchinjwa chaiwo (pfuma) kodzero, zvakafanana deductible neboka sangano vatorwa, achitungamirira basa Russian kuburikidza pedzimba.

bepa rekutanga

подробно описан в Приложении 2 к Приказу ФНС от 29 окт. Nzira yokupedzisa chinoziviswa pamusoro VAT chinorondedzerwa zvizere mupanda 2 kusvika Order of Federal Mutero Service yaOctober 29. 2014 Registration ezita peji yacho haina chaiwo zviri tichienzanisa nedzimwe mhando nemishumo inopiwa kuna IRS.

, на первом листе указываются: Maererano nzira nokuda uchinyora VAT anodzoka inofanira kuratidzwa papeji rokutanga:

1. Nokuti mashoko pamusoro CPR uye INN. Ivo vanowanikwa yokumusoro chikamu. The Data vanofanira anoenderana nemashoko ari kunyoresa mapepa.
2. The mutero nguva inofanira kuratidza bumbiro izita. Decoding anopiwa muna Okuwedzera 3 kusvika Regulation.
3. rokuongorora yekubvuma. Nokuti mumwe miganhu simba Federal Mutero Service ane chake.
4. Zita sangano yakaratidza maererano constituent magwaro.
5. NACE romutemo.
6. nhamba dzerunhare, izvo richashandiswa uchikurukura declarant, uwandu izere uye akapa ndandanda mashoko uye ayo annexes.

Butiro The inofanira kuva musi vanyorwa kuzivisa, kuti siginicha yacho payer.

Kuita rokutanga chikamu

Zvinonzi vaiona wokupedzisira. It payer chinotungamirira pamusoro mari Data kuti zvinofanira kubhadharwa kana ndanyarara hangu pamusana chizvidavirire uye maererano muchikamu 3 ruzivo.

предусматривает следующие правила: Murayiro kuzadza VAT Kuzivisa inosanganisira mitemo zvinotevera:

1. Chikamu inofanira kutaurwa OKTMO bumbiro (miganhu dzaishandiswa mukati iyo sangano unoshanda).
2. At p. 020 ndiye CSC. VAT payers anofanira kukurukura bumbiro 18210301000011000110 (nokuti mureza kushandiswa). Kana ane kururama chiratidzo CSC akabhadhara mari haina kugamuchira pamusoro l / payer, uye achaita iiswe (kunonoka) kuna Treasury nhoroondo kuziva ayo mavambo. Muchiitiko chino, nokuti mukupera kubhadhara uchabereka mubereko.
3. In Art. 030 akapinda ruzivo, kana zvakanga invoiced nokuda payer-vanobatsirwa mutero kusiya.
4. Mitsetse 040 uye 050 anoratidza vakaverenga huwandu VAT. Kana kuverenga mugumisiro uri zvakanaka, zvinoratidza pa p. 040, kana zviri kunaka, Saka, ukuwo, p. 050. Pane yokupedzisira nyaya, mari kuti reimbursed kubva nehurumende bhajeti.

Nuances achizadza rechipiri chikamu

Information muna Sec. 2 kuti mutero nevasori nechimwe zvebhizimisi ravakanga vane chinzvimbo ichi. Pakati masangano Somuenzaniso, kungava kune dzimwe shamwari hazvitsivi VAT, pfuma vanowatengesa, muridzi nokuda Municipality, kana landlords.

оформляется отдельный лист для каждого контрагента. Maererano Procedure ichizadza chikamu 2 VAT anodzoka, imwe yoga jira rimwe counterparty. Rinoti:

1. Name.
2. Gaba (kana).
3. CSC.
4. opcode.

, при перепродаже конфиската либо совершении торговых операций с зарубежными партнерами, агенты вносят сведения в стр. 080-100 о размере отгрузки и суммах поступившей предоплаты. Maererano nzira nokuda uchinyora VAT anodzoka, ari Resale pakati yokutorazve kana kuti kutengesa nezvavatorwa vadiwa, vamiririri kuti mashoko ari p. 080-100 pamusoro poukuru mabhuku acho uye uwandu akagamuchira mubhadharo.

Yaipedzerwa mutero vakaziva pa p. 060. Izvi inorangarira pezvemakuriro raanotaura Mitsetse 080 uye 090.

The kukosha yaanobhadhara mberi kunoderedza yaipedzerwa VAT.

Chikamu chechitatu

, в указанном разделе приводятся в первую очередь КПП и ИНН плательщика, проставляется порядковый номер листа. Maererano n. 38 Procedure kuti kuzadza VAT kudzoka, mu akati chikamu vari zvikurukuru CPR uye INN payer ndokutsika jira nhamba ref.

Uyezve Clearance rinoitwa pasi mitemo zvinotevera:

• In pp. 010-040 vanoratidza mutero chawo. Zvinonzi pakutsvaga nemitemo nyaya 153-157, 162, 154 (n. 10), 159 (n. 1) NC. Saizvozvowo mutsetse unoratidza chitsama mutero panguva pamwero wakakodzera.
• On p. 050, muna 3rd, 5th Earl anoratidza nechigadziko uye huwandu mipiro dzaona muna Implementation iri sangano ave pfuma yakaoma. Vakatsunga pachishandiswa mugadziriro 158 Article Tax Code.
• At p. 060, muzvikamu 3, 5, anoratidza mutero nechigadziko chinosimbiswa maererano ndima Chikamu 159 kubva Code, uwandu mutero dzaona pakuvaka uye gungano basa rechipiri, ikabereka nokuda zvavanoda, kwakavakirwa zvokudya Art. 167 (p. 10).
• On p. 070 muzvikamu 3 uye 5 vari kukura muripo (haasaruri waisanganisira) kuti ramangwana kuchinjwa kana nemushonga, uyewo runoenzanirana mutero uwandu. An Kunze inowaniswa avo kwemari payers iyo chigaro nguva nechigadziko kutsunga kwakavakirwa 167 nyaya (p. 13).
• At p. 080 ari mbiru 5 kunoratidza mutero mari kuti akapora maererano zvokudya Chapter 21 Code.
• On p. 105-109 muzvikamu 3, 5, 6 inobva pfungwa unyanzvi. 105,3 NC, rinopa mashoko chitsama igadziridzwe pakati mari uye mutero nezvigadziko kuMudzidzisi rates, kana payer mu dzinodzorwa kwema kushandisa mitengo kuti murege kunyorerana ya. 1 nyaya apa. The kukosha mutero zvinoratidzwa mechidziro 105 106 ari wechishanu mbiru panguva kushanda prices 18% uye 10%, dzaona nokuda vachiwedzera huwandu anopiwa c. 3, 18 kana 10, ukuwo, uye akaparadzanisa Pamusana mufananidzo kubudikidza 100.
• In mbiru 5, p. 110 rinomirira zvinonyatsorehwa kukura mutero dzaona kufunga mutero mari akapora panguva nhau nguva. Kuti aite izvi, peta waivako calculators 5 pp. 010-080 uye 105-109.

указывается налоговая сумма, которая предъявляется покупателю при перечислении полной/частичной оплаты в счет предполагаемых в будущем поставок и подлежит вычету. Maererano ya. 38,9 Procedure nokuda rokuzadza VAT dzoka, mutsetse 130 inoratidza chitsama yomutero, izvo ngachipiwe mutengi apo tama zvizere / haasaruri muripo taitarisira ramangwana mutsigiro nomudonzvo, deductible. Chikonzero yaanobhadhara yacho projecting nzvimbo 171 (n. 12) uye pamwe m. 172 (n. 9) NK.

VAT inodzoka: mutsetse 170 (murayiro zvekupfakira)

In mbiru 3 mutengesi inoratidza mutero mari dzaona kubva muripo (zvishomanana zvaisanganisira), zvichiguma nhoroondo akapa mune romugove yemberi kodzero zviri p. 070.

Anoratidza mari kuti, maererano ndima 6 Chikamu 172 Tax Code, muri deductible kubva musi zvacho uye nokuda restructured (kurongwazve) emakambani - pashure kuchinjwa chikwereti mutsivi (vatsivi), pursuant kuti Art. 162.1 (n. 1).

, отражают налоговые суммы, принимаемые к вычету у преемника, рассчитанные и уплаченные им с сумм авансовых (других) платежей, определенных во 2 и 3 пунктах ст. In mbiru 3, maererano nzira nokuda uchinyora mutero anodzoka kuti VAT, mutero mari kuratidza, muri deductible kubva mutsivi akaverenga uye akabhadhara navo uwandu mberi (vamwe) kubhadhara rinorondedzerwa mundima 2 uye 3 of Art. 162,1 pashure kutengeswa musi nhengo mabasa, zvinhu uye mabasa.

Chimwe chezvinhu chikamu chechina

, в разделе 4 приводятся следующие сведения: Maererano nzira nokuda uchinyora VAT anodzoka, muChikamu 4, mashoko anotevera:

• Papeji 010 -. Opcodes mu mupanda 1.
• Papeji 020 -. The mutero muzinda nokuda yapera nguva (ndiko kuumbwa kuzivisa), kutereswa pa razero unodiwa.
• Papeji 030 -. Mari kuti akavhiyiwa chokuita Implementation, kana kururama kwemashoko kuvashandisa mwero 0% kunosimbiswa. Vaisanganisira mari mhosva kuna payer kana kutenga ari RF kodzero, mabasa, zvinhu, akaripira navo kana importing nhumbi munharaunda Russia kana kune imwe nzvimbo, uri pasi wayo hwaHerodhi, akadzingwa ne mutengi mumiririri kana kutenga mabasa, basa uye nenhumbi.
• Papeji 040 -. Huwandu mutero pamusoro kwema chokuita Implementation, kana kururama kwemashoko kushandiswa 0% mwero haina yasimbiswa kare mune yapfuura nguva ari peji 030 (musi unoenderana bumbiro) chikamu .. 6, kuderedzwa uwandu kupomerwa yakafanira kudzokera zvinhu (renunciation) uye pana p. 090 kechitendero. 6 Bumbiro 1010449

Details chikamu wechinomwe

следующий: Procedure nokuti Kupedzisa Section 7 VAT akativimbisa sezvinotevera:

In Mbiru 1 dzinoratidza opcodes. Kana vasiri pasi kana asingachaiti pairi, pasi Codes payer anozadza manhamba muzvikamu 2-4 p. 010.

Pamusoro kuratidzwa akavhiyiwa kuti zvisina kuzivikanwa sezvo chinhu mitero, uyewo akarondedzera Implementation, iyo isina kuzivikanwa senzvimbo Russian ndima, mashoko akapinda bhokisi 2, uye t. 3 uye 4 vanoiswa dashes.

At p. 010 anotungamirira pakuverengwa muripo wakagamuchira (zvizere / kukwana) nekuda akatarisirwa romugove kwenhumbi (mabasa / mabasa) ya pagadzirwe kutenderera riri mwedzi anopfuura matanhatu, maererano pamazita aifarirwa Hurumende

Chii ruzivo chakafukidzwa muChikamu 9?

Chikamu ichi chinoziviswa unoitwa zvose zviitiko apo payer / mumiririri vanosungirwa overenga mitero iri HWN. mutengo. A runoenzanirana urongwa iri mubhuku ya. 47 ari Procedure rokuzadza mu VAT anodzoka.

указывают: In Section 9, pfungwa:

• In mbiru 3, p. 001 chiratidzo chakakoshera humboo kunooneka. mutsetse uyu izere, kana nyaya leases yakadzokororwa kuzivisa. Nhamba "0" anoratidza kana mashoko wakavhomorwa pamberi repfumbamwe chikamu Data havana kuwanikwa kana vakatsiviwa (mu Detective zvikanganiso kana mirayiridzo havasi vose mashoko). "1" anoiswa, kana akabvuma kuMudzidzisi mashoko pamberi haritorwi kuchinja uye havasi chakasvitswa kuna IRS. At p. 005, 010-280 dzinoiswa dashes. Kana kutanga kuzivisa anotaurwa p. 001 akaisa nokuputsanya.
• Column 5 pamusoro p. 005 inoratidza nhamba zvinyorwa zvakajeka mbiru 1 okutengesa ledger.
• In t. 3 pamusoro pp. 010-220 kupa ruzivo raanotaura muBhuku rokutengesa c. 2-8, 10-19, ukuwo.
• In mbiru 3, mitsetse 230-280 chikonzero aggregation Data zvakanyorwa peji. "Total".

Nuances kwokunyoreswa Purogiramu 1 Sec. 3

Inoitwa mitero ose gore kwemakore gumi. Kukarukureta iri nguva rinoitwa kubva gore iyo akapindira raanotaura ndima 4 Chikamu 259 kubva Code parizvino. Panyaya iyi, mashoko raanotaura rokupedzisira karenda gore, yakavakirwa mitemo inopiwa ndima. 4-8 6, ndima 171 Article NC. The akakodzera zvaanoda zviri ya. 39 Order rokuzadza mu VAT anodzoka.

Application chinofanira kuitwa kubva neimwe pfuma (Os). Kana mazuvaano / gadziridzo akanga akatakurwa achibudiswa kunze, mashoko anofanira kuitwa yoga kuti mari akaita mabasa.

, информация указывается по всем недвижимым объектам, по которым производится начисление амортизации с 1 янв. Maererano ya. 39,3 Procedure yokupedzisa kuzivisa pamusoro VAT, mashoko inopiwa pamusoro pfuma yose, pamusoro izvo depreciation Jan 1. 2006 maererano ndima 4 259 Article Tax Code.

Maererano os, depreciation kukarukureta icho azadzisika, kana musi kupinda kushanda rokuzvidavirira mashoko papfuura makore anenge 15, kushanda havana kukupiwa.

Information iri p. 101-070 iri kwemakore 10 pasina kuchinja (akaratidza nemifananidzo zvakafanana).

Zvinotevera date:

• In peji 010 -. The zita chinhu.
• 020 - nzvimbo.
• 030 - opcodes chaizvoizvo zvinhu uye mabasa pamusoro pedutu / mazuvaano.
• 040 - musi nokutumwa. Heano zuva, mwedzi, gore apo akatanga kushandisa chinhu rokuzvidavirira ruzivo.
• -50 - pakutanga musi pakuverenga depreciation.
• 060 - kukosha chinhu, vavakezve / mazuvaano. Panyaya iyi, kuwanda mutero pamusoro nokutumwa musi hauna kufungwa (pamwe January 1st. 2006).
• 070 - chitsama yaanobhadhara.

The girafu mutsetse 080 inoratidza:

• 1 - karenda gore iro depreciation yakatanga. Calendar makore vari vachikwira kuti;
• 2 - musi kutanga kushanda wechivako;
• 3 - nhamba (mu%) kubva zvachose Ndimi-njovhera nengarava zvinhu (mabasa / mabasa), kodzero, havateri uye zvinoratidzwa mundima 2 Chikamu 170 NC;
• 4 - The mutero mari kuti kuderedzwa uye kubhadhara kuti bhajeti mugore iro chikumbiro chakaitwa.

kukarukureta uwandu pasi apore kuburikidza vachiwedzera indekisi 1/10 p. 070 pamusoro kukosha t. 3, pp. 080 uye panoparadzana ne 100. The date chinobviswa mugore umo application aumbwa.

mamwe mashoko

Sections 10-11 rinoronga ruzivo pamusoro invoices (agamuchira uye akapa) kuti chitsama mutero uye chitsama taxable turnover. Sec. 12 akashandiswa payers VAT wakadarikwa. Vazadze panzvimbo yacho inofanira kuva inivhoyisi, iyo chakaratidza mitero vaizviti pedyo counterparty.