VAT 10 muzana, mazita kwenhumbi uye mabasa

VAT - mumwe mitero inokosha iri Russian Federation. Anowedzera kuti yeUnited bhajeti renyika. VAT anoonekwa isina kunanga mutero. Anowira pakuguma vatengi. kureva The zvakawanda vanozoshanda (chaipo, asi nhume mutengo) pakati mugadziri uye mutengi, dzakanga mari yacho mamiriro kuva. Hapana pfungwa, pamwe ndosaka hurumende yave achishingaira hakubvisi "Kutenga"? Asi kuti chimwe nyaya. We kutaura zvakawanda pamusoro 10 muzana VAT (mazita zvinhu kutereswa panguva ino mwero). Asi kutanga, sei mutero akaonekwa.

Nyaya mutero kuRussia

The VAT seanoshanda kubva muna 1992 gore nyika yedu. Vasati kuti, akashanda okutengesa mutero. Asi nechiyero mutemo kwakadaro exempts kubva kuripwa nyaya dzakawanda. Ipapo hurumende Egora Gaydara akasuma VAT.

Iye zvino kudzorwa siyanei yeUnited mutemo, unonzi "On Kukosha Added Mutero".

Muna 2000, mutemo "akabatana" kuna Tax Code. Hwaro mutero rakatorwa kubva US. Asi panguva iyoyo, vanenge zvose nyika kushandisa yakafanana nheyo yayo accrual. Vakasiyana chete unodiwa.

Zvakanaka aiva pamberi?

Lovers kushora ano "musana-ichipaza neupambi" uye "sentimentalists" vanozviti "yakanga kukuru pamberi," kureva kuti kubvira 1992 kusvika 1993 yaiva 28% mutero (VAT yevanhu 10 muzana anotarira tarenda iri kumashure). On gore mwero akadonha kuti 20% muna 1994 uye 2004. Ichokwadi, mumwe aigona nharo kuti "hakuna mumwe mutero." Asi nenguva iyowo akaderedza pachako mari mutero kuna 13%. Panguva iyoyo, "zvose rikabuda mimvuri." Hurumende akaderedza zvazvingava, t. To. Most nzvimbo kwete kubhadhara chinhu. Kusabetsera pamusoro vatevedzere mutemo uye mutero masimba pavanoparidza mukuru mbambo tsanangura zvikonzero maitiro ichi. Zvimwe akayeuka "admire mumakore mazuva", kwete kubhadhara zvachose hapana mari.

Apo VAT akazviratidza?

Nokuti nguva yokutanga mutero yakadaro akazviratidza France muna 1942 (hondo nehondo, uye kupfuura zvose chaiyo). Asi haana kubata, t. To. Kudai kutadza zhinji. Yaiva mhando rokutengesa mutero. Muna 1948, French nezvoupfumi kunge dzakachinjwa izvozvo. Vakaita akasika accrual hwaro, izvo zvichaita kukumbira zvose zvenyika (kana kuti, zviremera munyika dzose, nekuti anoda kubhadhara mitero?).

Chii VAT

VAT - rudzi kunanga mutero nhumbi kana mabasa panguva Implementation. Iye yaitarirwa mumatanho ose kugadzirwa uye anowira pakupedzisira pamusoro mutengi.

E. epamusoro kuti "havi" vaburitsi, nani mamiriro. Muenzaniso, iwe kutengesa huku muchitoro. mutengo wayo vakasvika 50 rubles. A mutengi wabhadharwa rubles 200. Kubva rubles 150 (200-50) vachava kubhadhara ukoshi yakawedzerwa mutero. Kana mutengesi ari "zvakakodzera rupo," uye nenhumbi "icho akatora pamusoro uye akapa" t. E. Ko akawedzera kune yepakutanga mutengo chinhu, mamiriro vangasawana sendi kubva kutengeserana.

Kana kambani ane purofiti kana achimhanya ari kurasikirwa. VAT haina akadzima. Nokudaro mhedziso; zvikuru clocked nani batana bhajeti. Pafunge, zvinokosha kuti tizvidzore nehanya wehurumende vanozoshanda. Pasi ino, nekusiyana, kukura kwavo kunobatsira chete kune bhajeti. zvino isu mberi zvakananga mutero rates, izvo unopisa achinja Tax Code (2015 yakabudiswa).

Zvingani tinobhadhara kuti hurumende?

How kuona sei zvikuru hurumende achabvisa kubva mutengo kuwedzera? Tax Code of 2015 inopa matatu prices: 18% (mureza), 10% (zvaunoda) uye 0% ( "Customs"). VAT dziine 10 uye 18% - "zvemukati". Zvinoshandisa zano zvinhu uye mabasa chete mukati munyika. Kana ivo vanobviswa mwero, mutero hachiverengerwi. Kana kwokuripirwa VAT kana kutenga zvinhu uye reselling nayo sezvo kunze, mutero unobhadharwa kuti adzoka.

VAT zvazvingava 10 muzana, mazita kwenhumbi uye mabasa

18 muzana yenguva dzose mwero VAT. Zvisinei, pane mazita nenhumbi, izvo zvinoderedza kuti 10. Entrepreneurs Vazhinji vanobvunza, "VAT 10% mune zvimwe zviitiko, rimwe?". Tichaedza mundipindure.

VAT yevanhu 10 muzana pamazita kwenhumbi uye mabasa kunosanganisira zvinotevera:

• Magirosari.
• Domestic nendege.
• Vana zvigadzirwa.
• Vamwe mishonga.
• Nguva nenguva akadhindwa nyaya.

Mazita zvigadzirwa zvose aifarirwa Hurumende Resolution № 908 December 31, 2004. Zviri Mugwaro iri Isa rose list, iyo inowira pasi 10 muzana VAT. The Pamazita (pfupi) vanopiwa pazasi:

• Mukaka nezvinogadzirwa nomukaka.
• Nyama mhenyu uremu.
• Mazai.
• Okubikisa, muriwo mafuta.
• Salt.
• Furawa uye Pasta zvigadzirwa.
• Miriwo.
• Baby uye chirwere cheshuga zvokudya uye nevamwe.

"Chigadzirwa wangu akanga asina"

Kana chigadzirwa wako zvatataura haapo, uye une mubvunzo: "VAT 10% mune zvimwe zviitiko (kana nani, kuti chii zvinhu uye mabasa) rinoshandiswa," unofanira kuona Resolution. Number uye musi, hatina kare akanongedza. It pave ndandanda. Kazhinji, ndizvo zvose mapoka akakodzera mumagariro mishonga zviri kumusoro kudiwa pakati vagari.

VAT yevanhu 10 muzana: mhepo

Nokuda zvoupfumi, vanodzika mitemo vaitsigira vatakuri kukumbira kuderedza VAT kuti "ropafadzo" 10 muzana. April 1, 2015 Federation Council mvumo bhiri uye akabvuma dzisashande July 2015 kusvika December 2017. Ungangove, wava ichi chichange kuwedzerwa kana mamiriro ezvoupfumi hakuiti kuvandudza.

zvose vasingafari

mutemo uyu haana kugutsa munhu. Hurumende nokuti zvakanga kugamuchira mari shoma chete dhefisiti bhajeti. Air vatakuri vanoti kuti izvi hazvirevi kugadzirisa dambudziko iri indasitiri.

Musoro "Aeroflot" Vitaly Saveliev akaratidza kusagutsikana panyaya iyi. Achitenda kuti mumamiriro ezvinhu aya unofanira zvachose kubvisa VAT iri mhepo vatakuri nezvezvipfuwo ndege. Mamiriro ndezviya kuti kubva Vladivostok kuMoscow zvinenge isingadhuri kuti "nyika rwokuparidza."

Crimea tatsveyamisa?

An dzinonakidza mamiriro ezvinhu anouya kuCrimea uye Sevastopol. Referendamu maererano - kuti zvose zvatinoziva. Asi kusvikira mutemo, hapana nyore. Kuti mitemo zvemukati anomanikidzwa kufunga - Crimea wedu? Russian?

It chokuita mutemo pamusoro yakabvumira kugadziriswa kwemutemo wekuita kuna Tax Code muna 2015, maererano izvo epamba nendege pasi zvaunoda mutero 10%. Chete zviri pamutemo kuita rine mashoko "kunze nzendo kuCrimea uye Sevastopol."

Kunenge Makambani Russian vanotya inobvira zvoupfumi zvirango kubva "kuziva" ari Crimea Russian ndima. Kuti aite izvi, kuti mirau zvakadaro tariffs, mitero uye nezvimwewo. Makambani mudzimba mutemo hakupesani, uye pasi zvirango dzakawanda urege kuwa.

10 + 10 = 28?

Mu "VAT mwero 10 muzana, mazita kwenhumbi uye mabasa", takaudzwa kuti kune chikamu chinokosha munzanga nenhumbi, vane zvikomborero nokuda kwokuripirwa VAT. Full pamazita Codes uye mazita vakanyorwa muna RF Government ndizvo December 31, 2004 № 908.

Asi chii pamusoro apo zvigadzirwa "pamharadzano dzenzira" mazita maviri. Uyezve, tarira gangaidzo mamiriro ezvinhu apo zvigadzirwa dzinotengeswa zvachose rinoumbwa hazvo "nyoro" Zvisinei, rikawira pasi 18%.

Somuenzaniso, pizza. Zvingaita kuva zvachose iwayo zvinogadzirwa kuti kuwa pasi kusiya. Furawa, mazai, nyama, chizi, uye zvichingodaro. D. Asi "kubatana" ava "pasocial" zvigadzirwa "delicatessen" pizza kunonyorwa "zvizere".

Izvi rinotsanangura tsamba kubva kuBazi Finance pakati September 10, 2010 № 03-07-14 / 63 uye Federal Mutero Service muMoscow musi March 16, 2005 № 19-11 / 16469. Maererano navo, 10 muzana ari VAT mhosva pamusoro kutengeswa kwenhumbi, izvo zvinosanganisirwa Government mazita. Vamwe vanokundwa 18%.

Zvinotevera mazita ari muchikwata che "makeke, pizza, donuts", uyewo zvokudya, zviyo zvakasiyana-siyana, miriwo. Asi hapana chinhu chinonzi "empanadas" kana "Pizza". nheyo "chii haabvumirwi, ipapo wakarambidzwa," akashandisa vakuru vakuru pano. Vanodavira kuti uripe zvizere 18 muzana yechirimo mabhanzi.

Pizza kana keke "Italian"

Asi pane "loophole". Kana uchida kuti Pizza uye zvikomborero yake pasi VAT, zvino unogona akazvitengesa se pai "Italian". Zvokuti vose zvitupa kuti abvume uye risanyatsobuda. Kutsiva zita chigadzirwa ne "pizza" mu "pai" hapana akuvara, mutemo inopa "chii chinofanira kuva 'neimwe mishonga iyi. Chinhu chikuru - kuva nechokwadi kuti kutaridzwa Kuronga chigadzirwa.

Kuyananisa Court kudivi Entrepreneurs

Uyezve, Entrepreneurs vanoshandisa classifications Codes, izvo zvinoreva kuti "zvinhu zvakabikwa" kuti Pizza, uyewo "nyama uye nyama zvigadzirwa" nokuti Pancakes makazara nyama. Zvose izvi bumbiro "akabvumira" kushandisa 10 muzana.

Izvi "Wandinyengedzerei" kungaita kuti arbitral pechigaro chokutonga. The mutero Zviremera akapikisa mwero 10 muzana, Anoomerera pamusoro 18. Asi kuyananisa tsika kazhinji kurutivi Entrepreneurs, t. To. GOST "Eenhede mabasa. Terms uye tsanangudzo ", aifarirwa sezvakarayirwa State Standard kweRussia musi November 30, 2010, kuti furawa culinary zvigadzirwa zvinosanganisira makeke, belyashi Pizza. Uye zvigadzirwa izvi ane zvakasiyana siyana mumakomba.