Xukunka "5 boqolkiiba" tusaale ahaan xisaab VAT, marka codsatay. xisaabaadka oo kala duwan

Haddii urur isku mar fuliya xawaalad oo ku xiran yihiin oo aan ku waajibin shay, waxaa waajib ku ah in ay fuliyaan xisaabaadka gaar ah canshuurta Sumy. Maqaalkani waxa la siiyaa. 170 ee xeerka cashuuraha. Kharashka xawaalad canshuuri karo waa laga jari karo. In xaaladda in ay tahay in la tiro muddo kasta canshuurta sida ay xaddiga alaabada geeyey. Si gaar ah loogu talagalay ujeedooyin kuwaas oo guud ahaan "5 boqolkiiba" ee VAT. Tusaale la xisaabinayo xaddiga canshuurta xaalado kala duwan waxaa looga hadli doonaa si faahfaahsan hoos ku.

wadnaha

Ururada Ganacsiga inta badan in la isu geeyo taliska guud ee canshuurta la canshuurta guri. Helitaanka hawlaha dhoofinta sidoo kale waa aasaas u ah account goonida. Sababtuna waxay tahay, in marka aad dhoofin VAT ku jarayaa maalinta u dambaysa ee bishii markii ay la siiyaa dokumentiyo xaqiijinaya isticmaalka heerka eber ku xawaalad sida. Qaabka loo xisaabinayo canshuurta on xawaalad kuwaas waxaa lagu go'aamiyaa siyaasadda xisaabinta.

Ha ka fikiro si aynu si faahfaahsan sida ururada sida waxaa lagu fuliyaa xisaabaadka gaar ah VAT.

Si ay u muujiyaan qaybinta xaddiga canshuurta Bu isticmaalaa a account-sub in xisaabta 19. Qaybinta waxaa lagu fuliyaa in muddo ah oo ay alaabta la geeyay diiwaanka. Sidaa darteed, tirada fuliyay by tilmaamayaasha u dhigma - qiimaha badeecadaha la ah oo aan VAT. tirinta Double ayaa sidoo kale fuliyay haddii ururku uu leeyahay hawlgallada in la fuliyo ka baxsan Ruushka.

TUSAALE 1

Ka fikir xaaladda caadiga ah. Inta lagu jiro bilood ee, shirkadda geeyey waxyaabaha in 1.2 million rubles, asagoo lagu canshuuri -... 0.9 million rubles. Caddadka canshuurta soo iibiyeyaasha 100 kun. xoq. Tan iyo qiimaha badeecadaha, taas oo aan ku xiran yahay canshuuraha, 250 kun. Xoq., Ratio xisaabinta loo siman yahay 0.75. Sidaa darteed, ka jarista ma qaadan kartaa 100 kun. Xoq., Oo rug 75 oo keliya kun.. (100 _* 0.75). Oo kaliya 25% loo xisaabay inay kartaa in qiimaha badeecadaha la iibsaday: 1.2 _* 0,25 = 0.3 Million.

degsiimooyinka

Sida loo qoondeeyo VAT aqbasho? Shirkadda laga yaabaa in la hawlgala iyo hantida carqabad ku riday on account ee bishii kowaad ee quarter ah. Xaaladaha noocaas ah, Joogaba, waxaa lagu go'aamiyey oo ku salaysan saamiga qiimaha badeecadaha geeyey soo saaray on mashiinka cusub, in wadarta guud ee iibka ee bishii, taas oo wax la maray in xisaabta.

Kharashka adeegyada bixinta amaah iyo REPO xawaalad waxa lagu saleeyaa cadadka dakhliga ee foomka of xiiso mashaqo. marka laga reebo waa amaah dulsaar la'aan ah, qiimaha oo waa loo siman yahay si eber. hawlaha noocan oo kale ah ma saameyn saamiga

Marka la xisaabinayo Bangiga Dhexe xisaabi farqiga u dhexeeya qiimaha iibka iyo qiimaha iibka. Xaaladdan oo kale, hawlaha VAT-ka reeban waa in sidoo kale la tixgeliyo ee kharashka shaqada.

TUSAALE 2

Inta lagu jiro bilood ee, shirkadda alaabta ilaa 2 million rubles iibiyey., In H. rug 1750 kun. Vol.. la cashuuro iyo 250 kun. xoqin. aan la canshuuri karo. Qeybiyeyaasha soo bandhigay in ay ka jarista ah 180 kun. Xoq.

Factor xisaabinta ku xiga waa 0,875. Iyada oo alaabtii iibsaday inay jaro waa la qaadi karo: 180 _* 0.875 = 157.5 kun rubles .. The 22.5 kun oo rug haray.. Waa in la muuqataa in qiimaha alaabta.

Caadi ahaan 5%

Inta lagu guda jiro kuwa muddooyinka saamiga kharashka xawaalad non-canshuuri karo waa ka yar 5% ee kharashka guud ahaan, shirkadda qaban karin xisaabaadka oo kala duwan. Qaabka loo xisaabiyo lacagta total marka ay birtu ku kacdaa si sharci ah aan la aasaasay. Shirkadda horumarin karaan habka codka iyo waxa ay ka aamin siyaasadda xisaabinta.

In la xisaabinayo saamiga lagu tiriyaa fulinta oo dhan VAT xawaalad non-canshuuri karo, iibka in "vmenenke" kharashka macaamil dibadda Ruushka. Marka la eegayo kooxda koowaad, waxaa laga qaadaa account labada kharashka si toos ah iyo guud gelin. Taasi waa, waxaad u baahan tahay in aad ku darto oo dhan kharashka ku dar VAT on kharashka orodka guud ee saami u dhigma, ka dibna soo tirinnay keentay waxaa loo qaybiyaa by mugga of kharashka.

xukunka "5 boqolkiiba" ee VAT ah, taas oo tusaale u ah xisaabinta loo soo bandhigi doono ka dib, ma khuseeyo hawlaha dhoofinta. Maqaalkani waxa la siiyaa. 170 NC. On xawaalad sida heerka VAT - 0%. Taasi waa, haddii:

• marinkii la gaaro;
• shirkadu leedahay hawlgallada dhoofinta;

loo baahan yahay si ay u fuliyaan xisaabaadka gaar ah VAT.

xukunka "5 boqolkiiba": tusaale

kharashka Direct on macaamil ganacsi lacageed uu la canshuuri karo xaafaddeeda labaad lacag dhan ilaa 15 milyan oo rubles, iyo non-canshuuri karo - .. 750 kun rubles .. kharashka ganacsiga General -. 3,5 Million xoq. siyaasadaha Accounting waxaa lagu bixiyaa saamiga kharashka qaybinta dakhliga, taas oo muddada warbixintan waxa ay ka, siday u kala horreeyaan, 21 million rubles. iyo 970 kun. xoqin.

kharashka Total dhaqaale macaamil non-canshuuri karo: 3,5 * (0,97 / (21 + 0,97))) = 154,529 kun rubles, ama 4.7% ... Sida lacagtaas kama badna 5%, shirkadda goosan karaa oo dhan VAT aqbasho xaafaddeeda labaad.

geynta diiwaan

In la fahmo waxa heerka of VAT on alaabta waa in la dalbadaa iyo sida si loo ogaado xaddiga canshuurta aqbasho, waxaad isticmaali kartaa tallaabooyinka soo socda:

1. Xisaabi VAT lacagta Kharashkan oo laga jari karo. Haddii alaabta soo iibsatay waxaa si toos ah saarin karaa in ay hawlaha cashuur-ka reeban, VAT waxaa ka mid ahaa in qiimaha. Xaaladaha kale, xaddiga laga jari karo canshuurta.

2. Tallaabada xigta waa in la codsado xukunka "5 boqolkiiba" ee VAT ah, taas oo tusaale u ah xisaabinta waxaa hore soo bandhigay. First ogaado xaddiga kharashka xawaalad non-canshuuri karo, markaas kharashka guud ahaan waxa loo xisaabinayaa, iyo caanaha ayaa loo isticmaalaa:

% Neobl. operas. = (Neobl. / Iswaydaarsiga.) X 100%.

Haddii saamiga helay ka badan 5%, waxaa lagama maarmaan ah si ay u fuliyaan xaddi xisaabaadka oo kala duwan.

3. Xisaabi cadadka cashuurta iyo macaashalmacaashka ah, ka dibna ay la soo koobay iyo saamiga waxaa lagu go'aamiyaa:

% Calc. = (Gobolka Inta. / Sum Society.) * 100%.

Dheeraad ah oo ku qeexan OCH VAT bixin:

Tax = VAT keenay by *% calc.

4. Xisaabi qarashka yarna uu:

VAT = xadka keenay by VAT - VAT jari

ama

Qiimaha = (Lacagta geeyey, laakiin aan la canshuuri karo alaabta / mugga guud ee iibka) * 100%.

fiqiga

fasiraadda Full ah "kharashaadka guud ahaan" in NC uusan wakiil. Iyada oo ku saleysan micnooyinka ee Dictionary of Economics, xilli loo fahmi karaa qiimaha guud ee wax soo saarka badeecadaha ay galeen canshuur. Wasaaradda Maaliyadda oo caddaynaya in xisaabinta qiimaha this tixgelinayo kharashka si toos ah iyo wadarta wax ganacsi ah.

shareecada ma ogola gabagabo ah aan shaki sida in marka aad u baahan tahay si ay u fuliyaan xisaabaadka gaar ah VAT. Rule 5 boqolkiiba, tusaale ka mid ah xisaab taas oo waxaa loo tixgeliyaa inay ka hor, waxa keliya khuseeyaa shirkadaha warshadaha. Sida ay xaakinnadii, shirkadaha ganacsiga qaban karin xisaabaadka gooni ah oo canshuurta.

Xitaa dhibaatooyin badan keeni hawlaha la securities. Gaar ahaan, garsoorayaasha qaar ka mid ah, in qofku uu si Art. 170 NK, isagoo sheegay in iibinta hantida sida loo isticmaali karaa 5% xukunka. Isla mar ahaantaana Bangiga Dhexe on kharashka gadashada ee qaybta aan la saameeyeen. Taasi waa had iyo jeer wadarta kharashyada waxay noqon doontaa in ka yar 5%, iyo bixiyaha laga furi doonaa waajib ku ah in ay sii tirinta double.

In go'aannada kale, Maxkamadda waxaa loola jeedaa 19/02, taas oo dhigayaa in dhammaan xawaalad la Bangiga Dhexe ee IY iyo Bu waa finvlozheniyam. Ka sokow, ururada jiraan wax kharash ah ee la xidhiidha dhismaha qiimaha hantida sida. Taasi waa, dakhliga ka soo xawaalad sida laga dhaafo cashuurta. Sidaa darteed, waa in hay'addu soo bandhigaan jaro a VAT buuxa.

Of iibinta share ee magaalada idman cidda sharci ah si ay hay'ad kale oo aan ku waajibin shay. Sidaa darteed, in kiisaska noocaas ah, waa mar walba socda-double tirinta.

TUSAALE 3

Ka hor inta la siiyo lacag caddaan ah sida deebaaji, shirkadda soo jiitay hantidhawrka inay dib u eegaan xaalada maaliyadeed ee amaahdaana. Kharashka adeegyada shirkadda lacag 118 kun. Xoqin. VAT. lacagta amaahda - 1 Million. Qiimaha maalgelinta waxaa lagu go'aamiyaa ku salaysan siyaasadaha xisaabaadka deyn ah. Haddii xeerarka isticmaalka 5% waxa ku jira, VAT adeegyada hanti ee waa in la tixgeliyo in finvlozheniya kharashka. Sayidka waxaa lagama maarmaan ah in la qaybiyo kharashka guud ee orodka. Haddii boos celinta waa la heli karaa, xaddi dhan waa laga jari karo.

Su'aasha ah VAT aqbasho in macaamil ganacsi la securities deynta furan. Isticmaal nidaamka ahaaneed ee ixtiraamka macaamilada la biilasha khatar ah. FTS hawlaha sida ay u badan tahay in la loolan, ka dibna waxay leeyihiin in uu leeyahay maxkamadda.

xisaabaadka

Laga soo bilaabo kor ku xusan aan sawiri kartaa gabagabo soo socda: waxaa wanaagsan in la ogaado habka xisaabinta kharashka iyo waxa sheeg in siyaasadda xisaabinta. Sayidka waxaa lagama maarmaan ah in ay diiwaan liiska oo dhan kharashyada la xiriira macaamil ganacsi oo way ka reeban yihiin canshuuraha, iyo amarka reer xisaabinta:

• qoondeeyo booska shaqaalaha ka mas'uul ah qofka shaqaalaha ah;
• qori daaweynta xisaabinta of time of xisaabinta;
• ogaado mabda'a of qaybinta lacagta kirada, korontada macaamil sida (tusaale ahaan, saami).

Si ay u ururiyaan macluumaad ku saabsan kharashka isticmaalka non-saarka by 26. Waxay noqon kartaa maamulka ka muuqataa, kharashyada maamulka guud, hoos u dhaca, kirada, IT kharash, hubinta iyo adeegyada la tashiga.

VAT ama UTII for SP

Waayo, ku bilaabatay waxaa xusid mudan in loo shaqeeyaha, bixiyayaal cashuurta keliya, aadan bixin VAT on xawaalad oo loo aqoonsan yahay inay la canshuuri karo. Isla mar ahaantaana in NC ayaa sheegay in ururada oo u fuliyaan xawaalad ku xiran VAT iyo UTII waa in xisaabaadka labanlaabka ah ee hantida, deymaha iyo xawaalad. Waayo, sida IP nidaamka VAT waxaa nidaaminaya by Code cashuuraha. Waxaa sidoo kale la aasaasay si ay u of ekporterov shaqo ku taalla UTII for SP.

xisaabaadka Separate kuu ogolaanaya in aad si sax ah loo ogaado xaddiga canshuurta laga jaro: si buuxda ama saamiga. Xeerka waxa uu dhigayaa in nidaamka qoondaynta hawlgallada sida waa in had iyo jeer la diiwaan gashan siyaasadda xisaabaadka ururka ka. ratio kor ku yaal waxaa lagu saleeyaa qiimaha la canshuuri karo alaabta lagu iibiyo wadarta guud ee iibka. Ha ka fikiro si aynu dhibaato kale, oo ay matalayaan xukunka "5 boqolkiiba" ee VAT.

Tusaale xisaabinta. Enterprise ku hawlan ganacsiga jumlada iyo tafaariiqda (VAT la bixiyo oo lagu UTII) waa in lagu fuliyo a ay ka mid yihiin canshuurta double. Xataa haddii shaqo, qalabka, guryaha dhabta ah ee loo isticmaalo hawlaha "xisaabi", VAT iyaga ma yihiin jari karo. Haddii adeegyada helay, iibsaday hantida maguurtada ah, oo loogu talagalay howlaha in waxaa waajib ah in VAT, keenay by canshuurta waa la tixgeliyaa in buuxa. Haddii qalabka iibsaday waxaa loo isticmaali doonaa on "laba arrimood" mar, ka dibna aad u baahan tahay in ay saamiga. Mid ka mid ah qayb ka mid ah canshuurta ay u jarto, oo kii labaadna wuxuu ahaa - in ka mid ah in qiimaha alaabta.

saamiga

Gaar ahaan NK qoray la xiriira xisaabinta si xawaalad oo way ka reeban yihiin canshuuraha. Kharashka adeegyada bixinta amaahda, hoos xawaalad repo diiwaan geliyay qadarka dakhliga dulsaarka Boondhiga ah canshuur. Marka la xisaabinayo qiimaha kaydka, bonds, securities kale xisaabi lacagta dakhliga ee foomka of farqiga u fiican oo u dhaxeeya qiimaha iibinta iyo qiimaha hantida takh iibsiga. Haddii qiimaha suuqa uu ka hooseeyo qiimaha kharashka, ka dibna qiimaha la iska indho tiri doonaa.

tusaale ahaan

Warshad soo saarta baaskiilada iyo curyaanka ee dadka naafada ah, taas oo aan ku xiran yihiin VAT. Accounting ka tarjumaysaa kharashka wax soo saarka ee-xisaabaadka sub, u furan score ah 20. In quarter I ee 2014, kharashka lacag dhan 10 million rubles: 600 kun, - .. On gaadhifardood iyo rug 9.4 Million... - on baaskiilada. Intaa waxaa dheer galay guud iyo kharashyada dusha xaddiga 2 iyo 3 Million. Xoq. siday u kala horreeyaan.

First heli ratio oo ka mid ah tiro ka mid ah kharashka:

0,6 \ (10 + 2 + 3) = 0.04, ama 4%.

xisaabiye ma haysan kartaa diiwaanka gaar ah canshuurta talooyin iyo lacagta oo dhan si loo soo saaro laga jaro a. Laakiin in soo laabashada VAT ay lagama maarmaan tahay in uu cayimayaa dakhliga iyo kharashka oo dhan wax soo saarka hoos u.