VAT Declaration - nzira dzokugadzirisa kupesana kwemitero

Kuwedzera kwekuteresa mutero ndeyemutero usina kukwana unouya kubhajheji iri sechimwe chikamu chekuwedzerwa kwechimwe chinhu chakasikwa mukugadzirwa kwekugadzirwa, kushanda kwebasa uye kupa kwebasa. Iyi mutero yakatangwa muFrance muna 1954 uye yakawana kushanda kwayo munyika 137. Iko chete muU.S. neJapan yakaita kuti VAT ishandure mutero wekutengesa pamwero pakati pevatatu nevegumi nemashanu kubva muzana. Izvo zvikamu zvakanyanya zveVAT muDenmark, Norway, Sweden neIceland - 25 muzana, dzimwe nyika dzinoshandisa mutero pamwero we20 muzana.

Mutemo wemutero weVAT unotumirwa kune masimba emitero nemasangano, uyewo nevanomumiriri vemabhizimisi - vateresi. Mabasa ekubhadhara mutero uyu anotungamirirwa neRhafu Code. Nzira uye nzira yekuzadzisa mitero yekubhadhara inogamuchirwa nehutano hwakakodzera hweHurumende yeMari. Gwaro rakapedzerwa rinowanikwa mune fomu yemagetsi kana mapepa, uye kune vatengi vane nhamba yevashandi kubva kuvanhu 100, kuendesa mufomu yehufoni kunogadziriswa. Nguva yakatarwa yekuendesa kwekuzivisa ndeyezuva rechi20 remwedzi unotevera nguva yekuzivisa.

Nhasi mumitemo yemitero yeRussia pane mitatu yeVAT: 0%, 10% uye 18%. Mutengo wezinga ye 10% inoshandiswa pazvirimwa zvemabhizimisi, pakuzadzikisa kwezvinhu zvevana, zvokudya zvakagadzirwa, nguva nenguva uye kugadzirwa kwezvokurapa. Zero yeVAT yeVAT inoshandiswa kutumira uye kune rumwe rutivi rwekutumira. Izvo nekushandiswa kwechiyero ichi kuti pfungwa ye "zero VAT kuzivisa" iripo.

Kuzivisa kweVAT, kunze kwekubhadhara mutero kwakanaka, kunogona kuva nemugumisiro wakaipa, unonzi "shanduro yeVAT refund". Izvi zvinomuka kana, semugumisiro wenguva yemutero, mutengo wose wekutengesa mutero (mutero wechikwereti) inodarika mutengo wematoro emitero. Mune mamwe mazwi, kana panguva yemutero sangano rakatenga zvigadzirwa pasi peVAT, kupfuura izvo zvakatengeswa. Muchiitiko ichi, mubhadharo angapa, kunze kwekubhadhara mutero, chikumbiro chekubhadharwa kweVAT. Kana hurumende yemutero panguva yedheskiti yekuongorora mukati memazuva manomwe inotsigira kushanda kunoratidzwa mune kuzivisa, ipapo mukuru webato remutero anoita sarudzo yakanaka. Kana pane chikwereti chemutero, mubhadhadzi anofanira kubhadharwa kunhoroondo yekugadzirisa kwekusiyana kwekubhadhara chikwereti ichi.

Iko itsva yeVAT inodzoka yemutero inoshanda kubva muna 2010 uye ine magetsi.

Kana kubudiswa kweVAT kuchiiswa pakombiyuta, zvino mubhadhadzi anofanira kuzadzisa mamiriro maviri: iyo mafomu iye zvino yehuwandu uye fomu yaidiwa inowirirana neyo inoda kuongororwa kushandiswa kwedhesi rakagamuchirwa. Zvisinei, pane kusabvumirana pakati pezvipiramu zviviri izvi maererano nezvikamu zvakasiyana zvekugamuchira kwavo. Saka, chimiro chekuzivisa chinogamuchirwa neHurumende yeMari, uye maitiro ekugadzirwa kwemagetsi ndeye Federal Tax Service.

Chiziviso chitsva cheVAT chinopiwa kumichina inotaridzika (yakabatana) version pamwe nekuparara kwe data mumasero. Kuchinja zvirongwa zvekuumbwa kwemafuta e-electronic, kureva: mapepa, chimiro chakakwirira nekudhinda mafaira.

Chiziviso cheVAT chakave chichigadziriswa muzvikamu zvaro zvakasiyana. Yakava duku zvishoma. Saka, kana yapfuura rugwaro urwu rwakaumbwa pamashizha 12, ikozvino - pamashizha gumi. Kuderedzwa kwehuwandu kwaive nekuda kwekusimbiswa kune rimwe pepa rechitatu 3 uye kubviswa kwechikamu 8.

Nokudaro, nokuda kwekuiswa kwemitambo mitsva mumutero wekutengesa, kuumbwa kweVAT repayeri kudzoka kwave kwakagadziriswa, iyo inonyanya kuita kuti basa romunyori wenhoroondo rive nyore, uye kuendeswa kwemishumo kuburikidza neInternet kunochengetedza nguva yevanyanzvi vemasangano.