Canshuurta hal A on dakhliga ka dhigis. ururka xisaabaadka gaar ah hawlaha noqnoqashada

In dhaqanka, inta badan waxaa jira xaalado marka urur ayaa kala duwan noocyada kala duwan ee hawlaha. Si kastaba ha ahaatee, qaar ka mid ah hoos UTII, iyo in nidaam kale ay khuseyso caadi canshuurta ama in la bixiyo canshuurta guri ee USN. Sida laga soo xigtay Federation HK ah, this category ka mid ah canshuur waajib ku ah in uu abaabulo xisaabaadka oo kala duwan, wax soo saarka kuwaas oo kiisaska intooda badan sababa kala duwan ee dhibaatooyinka.

Sida caadiga ah, ugu adag kala duwanaan macaamil ganacsi lacag ee ku xiran VAT iyo uninsurable. Art. HK 170 waxay bixisaa in ay ka maqan yihiin xisaabaadka gaar ah alaabta iibsaday, hantida iyo xuquuqda hantida, canshuur lumiyo xaq u leeyahay inuu ka jarto. Ganacsi kuwaas oo bixiyo canshuur hal on dakhliga ka dhigis iyo codsanaya nidaam caadi ah waa in lagu hanuuniyey by xeerarka soo socda:

• VAT waxaa ka mid ahaa in qiimaha guud ee alaabta haddii ay waxaa loo isticmaalaa in hawlgallada in aysan khuseyn canshuurta this (tafaariiqda);
• VAT waa laga jari karo alaabta kuwa, taas oo waxaa loo isticmaalaa xawaalad ku xiran canshuurta this (wholesale);
• iyadoo wadarta guud ee shixnadaha tiriyaa VAT in kharashka wax soo saarka iyo jari karo in Joogaba, kuwaas oo alaabta, kuwaas waxaa loo isticmaalaa in la cashuuro iyo kuwa aan la canshuuri karo hawlaha canshuurta this.

Xaddi sharci ah laga jaro waxaa laga xisaabiyaa saamiga qiimaha badeecadaha samatabbixiyey ku xiran VAT, qiimaha guud ee alaabta geeyey ee muddo canshuurta. Waa in la carabka ku adkeeyay in habka saami waa in la isticmaalaa oo keliya marka ay tahay wax aan macquul aheyn, si loo garto ee alaabta loo isticmaalo hawlaha hoos canshuurta midaysan dakhliga ka dhigis. Haddii shirkadu uu leeyahay fursad uu ku cadeeyo saaridda alaabta, xisaabinta xogta laga yaabaa in aanay lagama maarmaan noqon.

Sidoo kale xusid mudan waa in sharciga uusan u qeexaya nidaamka gaarka ah ee xisaabinta oo kala duwan, arrinta ka tago si ikhtiyaar u ah canshuur. Si kastaba ha ahaatee, ururka, bixinta cashuurta keliya ee dakhliga ka dhigis, oo ay la socdaan canshuuraha guud, waa in aan sheegan jaro mid ah xad-dhaaf ah VAT, ka dibna si ay u soo celin in muddo mustaqbalka. In xiriir this waxaa lagama maarmaan ah in la joojiyo on qalad, xilliyo ka dhaca si dhab ah: ganacsiga waxay leeyihiin oo dhan wax soo saarka ee bakhaarka oo leeyahay VAT jaro, ka dibna, haddii loo baahdo, alaabta waxaa loo wareejiyaa shabakadda tafaariiqda iyo VAT dhiganta waxaa beddeli ee quarter hadda ama soo kabsaday ee ku xiga muddooyinka canshuurta. Doorashadan waxa waa ka gees ah si ay xukunka xisaabaadka xisaabinta saamiga ku tilmaamay in Code Tax ah, marka lagu daro, waxaa soo baxday maxkamadaha of heshiisiin sida hab ka mid ah la xirrira ah lacagta canshuurta ahayn iyada oo loo marayo codsi juglayn VAT ka miisaaniyadda jaro. Si looga fogaado dhibaatooyinka xaaladaha sida waxaa lagu talinayaa in canshuur ama in la raaco shuruudaha sharciga ah, ayaa rajeynaya Joogaba, ama soo gudbiyaan canshuur celin muddo ka dib, marka mugga ee alaabta lagu iibiyo bulk, in si cad loo qeexay.

On shirkadaha codsanaya nidaamka la fududeeyay canshuuraha ama nidaamka guud iyo sidoo kale taxay canshuurta midaysan dakhliga ka dhigis, ayaa mas'uul ka ah dayactirka xisaabaadka gaar ah kharashyada, oo ay ku jiraan kharashka shaqada, baahida loo qabo in canshuurta sax ah faa'iidada. Haddii qaab-dhismeedka ururka si cad, xuduuddiisa leh, ka dibna fulinta looga baahan yahay, wax dhibaato ah ma, laakiin inta badan boqolkiiba qaar ka mid ah kharashka looma aanayn karo in ay nooc gaar ah oo waxqabad. Tusaale ahaan, kharashka dayactirka bakhaar caadiga ah iyo shaqaalaha maamulka waa shirkad adeegga guud ahaan. Xaaladahan, sidoo kale waa in la dalbadaa habka saamiga. kharashka waxaa loo qoondeeyay sida ay ratio ee mugga dakhliga ee jiho kasta si ay u soo tiriya reer reer dakhliga guud ee shirkadda.

Xaaladda A la mid ah u kacaya ee xisaabinta hantida ma guurtada ah. Hantida loo isticmaalo hawlaha ku qariyeen by cashuurta keliya ee ka dhigis, aan la cashuuray on hantida. Xaaladdan oo kale, qaar ka mid ah waxyaabaha ku lug leh dhammaan goobaha ganacsiga. Si loo xisaabiyo saldhigga canshuurta hantida, tarma qiimaha buugga saafiga ah ee hantida si saamiga dakhliga ka ganacsiga canshuuri karo nidaamka guud.