Wiring VAT - zvakaoma

Kukosha akawedzera mutero - nyaya dzakakomba nokuda maakaundendi, anoshanda kunyanya mutero hwechiKomonisiti. Zvichida mitero maviri chete kukonzera guru yakawanda mutero kukakavadzana - mari mutero uye VAT. Kana nyika, zvekufambisa, excise mutero kuti vashandise chicherwa zvinhu anofanira kuripa makambani kushanda zvimwe zvinhu kana pakuva mamwe pfuma, mitero izvi zviviri - mari uye VAT - vanofanira kubhadhara zvose ezvokutengeserana sangano iri OCHO, pasinei fomu zvarinoroora ane anowanika pfuma kana basa. All chizvidavirire Entries kunyora kukarukureta uye mari kuti VAT ndechimwe chezvinhu zvinokosha uye kazhinji nguva mabasa zveakaunzi pamusoro wayo pachiyero papepa pachavo. masangano makuru kuti kuitisa akavhiyiwa izvi kazhinji anoshandisa yoga mudonzvo chikwata.

Mune zvimwe zviitiko, tinoisa VAT

Funga rakajairika kacho, kana pane chikonzero kubhadharisa VAT kuripira kuna bhajeti:

• Kutengeswa nhumbi, mabasa uye mabasa;
• kutambira zvichemo chinotangira mutengi;
• VAT kupora chokuita kutengeswa kare vakatodzidza zvinokosha zvishandiso (zvisinei kana depreciated);
• accrual kuti VAT pamusoro mutengo okuvaka, akapedza dzavo mauto basa.

Uye ikozvino tarira neimwe nyaya nomumwe uye unyore kamwe, kuti VAT iyo wiring achava imwe nyaya. Handisi kuenda dzimwe nhoroondo anopa Sub-nhoroondo, nokuti anogona kuva akasiyana kuti makambani zvakasiyana.

Sale nhumbi, mabasa, services

Chero zvebhizimisi rinoshandisa pakuvhiya huchishanda ichi nekuti hazvina kuita Implementation nemabasa, mabasa kana nhumbi, hazvibviri kuti chinonyanya kukosha mugumisiro webasa - mubereko. VAT Posting ari Implementation ndeinotevera:

• D62 - K90.01 - vakatengesa zvinhu, anoshanda uye mabasa;
• D90 - K68.02 - mhosva VAT kuti bhajeti. Iye runoonekwa vachiwedzera uwandu Kuziva kubudikidza 18%.

Kutambirwa ane mberi kubva mutengi

Sezvaunoziva, kana mari iri akagamuchira pamberi musi Urongwa chero basa, kuita zvakasiyana siyana kwemabasa kana kutengeswa nenhumbi, mutengesi anofanira kupikisa uwandu VAT kunobva advanced muripo, mugadziriro mipiro kuti bhajeti. Panyaya iyi, iyo wiring chinofanira sezvinotevera:

• D51 kana 50,01 - K62 - mari kubva mutengi nenhoroondo;
• D76AV - K68.02 - mhosva VAT kuti bhajeti pamwe kufanoronga uwandu. Zvinonzi munyaya iyi, iyo nzira 18% / 118%. Kuti, kuwanda advanced muripo inofanira kane 18 uye yakakamurwa 118, kana vakutarisire - iri kutanga yakakamurwa uye ipapo rikawanda.

Kuzoita VAT maererano kutengeswa kare vawana wakaiswa yesangano (pasinei depreciated kana kwete)

Maererano Part 2. Tax Code, kutengeswa kare wakawana yakamisirwa twa anoonekwa kuti mari iri pasi VAT. Zvino ichi zvazvingava, VAT kupora anofanira kuita sezvo nemabhizimisi vanhuwo rudzi, uye "mari kubvisa mari" Simplified Mode. Pashure pezvose, naivowo, kamwe kuzviwanira yakatarwa twa pachishandiswa invoices wakabudiswa vanowatengesa vava VAT sechinhu mari deductible nokuda rakabatana mutero. Accounting Entries pamusoro VAT sezvinotevera:

• D91.02 - K01 - oparesheni airatidza mutsetse hwaro kuburikidza kwokutanga ukoshi;
• D02 - K91.01 - uwandu depreciation dzakava pamusoro Os ichi, akanyorwa kure;
• D76 - K91.01 - dzakava kwemari kubva pakutengeswa yacho uchishandisa hurongwa;
• D91 - K68.02 - mhosva VAT aripe kuti bhajeti.

VAT iri mutoro pamusoro kukosha akaita rokuvaka pachavo

Panguva yaivakwa anoshandira zvavanoda pachavo (anonzi hozsposobom) emakambani vanosungirwa kubhadharisa VAT pamusoro zvizere mutengo okuvaka chokugadza mabasa. Panyaya iyi, mutero akapiwa panguva mwero 18%. The Postings ndeinotevera:

• D19 - K68.02 - mhosva VAT aripe kuti bhajeti.

Mune zvimwe zviitiko, tinogamuchira VAT reclaimable

Asi ukoshi wakawedzera mutero zvinofanira kubhadharwa kwete chete kune bhajeti. Zvinogonekawo kudzikamisa - kureva kuderedza uwandu kubhadharwa kuti bhajeti, mari kare rwakabhadharwa kuna nokutengesa mabasa, zvinhu, mabasa kana pfuma. Mukuwedzera, VAT dzosera zvaizopedza ndepana yapfuura yakagamuchira pasi kubhadharwa mutengi, anogadzirwa Implementation ake kero mabasa, zvinhu uye mabasa. Uyezve, zvinoita kubhadhara kare akabhadhara VAT hwemashoko rokuvaka rinoitwa hozsposobom. Zvisinei, kuti aite izvi, zvakakodzera kuchengeta nhamba mitemo. Asi pano tiri kutaura chete pamusoro Postings, kuti kwavari uye vadzoke. Saka, isu funga zviitiko zvitatu VAT dzosera.

Kushaya kuti VAT kutenga nhumbi, mabasa uye mabasa

VAT Postings nokuti oparesheni ichi vari nyore:

• D08,10,26,20,23,41 - K60 - yakatorwa bhizimisi nhumbi, anoshanda uye mabasa;
• D68.02 - K19 - deducting uwandu VAT mhosva pamusoro nepaitengwa nokutengesa nhumbi, mabasa kana anoshanda nemhaka inivhoyisi yavo. Muchiitiko chino, chinhu chinodiwa kuti offsetting VAT ndechokuti kwamabasa, nenhumbi, mabasa, zvinhu kana zvinhu munhoroondo.

Set-kubva kare akabhadhara VAT pamusoro okutambirwa kufanoronga mubhadharo

Panyaya iyi, iyo VAT zvaizopedza chinobviswa nomwedzi iyo kare vakagamuchira advanced kubhadharwa mutengi anovhara Implementation iri kero yake. VAT Postings pamwe ichi ndiyo:

• D62 - K90.01 - zvairatidza kutengeswa mabasa, zvinhu, anoshanda pakero mutengi wacho;
• D68.02 - K76AV - uwandu VAT kare mhosva pamwe prepayment mari, kuendeswa zvaizopedza.

VAT dzosera kubva yavo kuvaka uye kugadzwa nemabasa (hozsposobom)

• D68.02 - K19 - uwandu VAT mhosva pamusoro chitsama kare vaurayiwa hozsposobom rokuvaka uye kugadzwa basa vabvuma kuti yaanobhadhara. A chinodiwa kuti vakadaro yakarongwa-kure ari mamiriro aripe uwandu VAT kuti bhajeti.