VAT da kashi 10 cikin dari, da jerin kaya da kuma ayyuka

VAT - daya daga cikin mafi muhimmanci haraji a Rasha Federation. Ya ƙara da cewa to tarayya kasafin kudin kasar. VAT da aka dauke da wani kai tsaye ba haraji. Ya dama zuwa karshen abokan ciniki. watau A mafi shamaki (more daidai, da ke tsakiya farashin) zai zama tsakanin m da kuma mabukaci, da hakan samun kudin shiga na jihar. Babu wanda tunani, watakila wannan shi ya sa jihar ya rayayye gusar da "saya up"? Amma shi ke da wani topic. Mun yi magana game da kashi 10 VAT (jerin kaya a kallafa maka a wannan rate). Amma da farko, yadda haraji bayyana.

A labarin da haraji a Rasha

A VAT sakamako daga 1992 shekara kasar mu. Kafin haka, sai ya yi aiki tare da tallace-tallace haraji. Amma irin wannan awo dokar exempts daga biyan bashin da yawa batutuwa. Sa'an nan gwamnatin Egora Gaydara gabatar VAT.

Ya sa'an nan gudana tawurin raba dokar tarayya, wadda ake kira "A Value Added Tax".

A shekarar 2000, dokar "shiga" ga Tax Code. Dalili na tarin aka dauka daga Amurka. Amma a wannan lokacin, kusan dukkan kasashen tambaya a irin wannan manufa na ta accrual. Sun bambanta kawai a cikin kudi.

To ya shi kafin?

Lovers zarga da zamani "baya-watse damfarar" da "sentimentalists" iƙirarin "shi ne babban kafin," a ce daga shekarar 1992 zuwa 1993 ya kasance 28% haraji (VAT kudi na kashi 10 ya dubi dama a kan wannan bango). A cikin shekara da kudi ya ragu zuwa 20% a shekarar 1994 da kuma 2004. Hakika, wanda zai iya bayar da hujjar cewa "babu sauran haraji." Amma a wannan lokacin ma rage sirri samun kudin shiga da haraji to 13%. A wannan lokaci, "duk suka fito daga cikin inuwa." A jihar rage farashi, t. Don. Mafi fi so ba biya wani abu. A rashin ƙarfi na tilasta doka da kuma haraji hukumomi a tare da tare da high-hadarurruka bayyana dalilan da wannan hali. Watakila shi ya tuno "sha'awar da suka gabata kwanaki", ba su biya ba babu albarkacin kudade.

Ina VAT ya bayyana?

A karo na farko da irin wannan haraji bayyana a Faransa a 1942 (da yaki da yaki, kuma a bisa dukkan masu zaman kansu dukiya). Amma bai kama, t. Don. Dã yawa shortcomings. Shi ne mai irin tallace-tallace haraji. A shekara ta 1948, Faransa tattalin arziki sun modified shi. Suka halitta wani accrual akai, wadda za ta daukaka kara zuwa ga dukan duniya (ko kuma wajen, hukumomi a duk ƙasashe, saboda wanda ya so ya biya haraji?).

Mene ne VAT

VAT - wani irin tsaye ba haraji a kan kayan da ko sabis a lokacin aiwatar. Ya levied a kan duk matakai na samar da dama kyakkyawan a kan mabukaci.

E. A mafi girma da "ci" kera, da mafi bayyana. Misali, ka sayar da kaza a cikin shagon. Its kudin amounted zuwa 50 rubles. A saye biya domin shi 200 rubles. Kashi na 150 rubles (200-50) zai biya wani darajar kara haraji. Idan mai sayarwa ne "Fit na karimci," da kuma kaya "ga wanda ya dauki fiye da da ya ba da" t. E. An ba da kara zuwa ga asali farashin wani abu, jihar za su samu dinari daga cikin ma'amala.

Ko kamfanin yana da wani riba ko a guje a wata asara. VAT da aka ba soke. Saboda haka ƙarshe: da more clocked mafi tarayya kasafin kudin. Tunani game da shi, wajibi ne a iyakance arbitrariness na jihar shamaki ba. A karkashin wannan tsarin, a akasin haka, su girma ne kawai da amfani ga kasafin kudin. Mu a yanzu gaba kai tsaye zuwa cikin haraji rates, wanda ya kafa sauya Tax Code (2015 edition).

Nawa ne mu biya zuwa jihar?

Ta yaya domin sanin nawa jihar za ta dauke daga farashin karuwa? Tax Code of 2015 azurta uku rates: 18% (misali), 10% (fifikon) da 0% ( "Kwastan"). VAT rates na 10 da kuma 18% - "ciki". Su shafi dukiya da kuma ayyuka kawai a cikin kasar. Idan suna dauka daga cikin iyaka, da haraji ba a caje. A cikin hali na biyan VAT a lokacin da sayen kayayyaki da kuma sake siyarwa da shi a matsayin da kasashen waje, da haraji biya da za a mayar da su.

VAT kudi na kashi 10 cikin dari, da jerin kaya da kuma ayyuka

Kashi 18 cikin dari daga cikin saba kudi na VAT. Duk da haka, akwai wani jerin kaya, wanda rage shi zuwa 10. Mutane da yawa 'yan kasuwa tambaye, "VAT 10% a wasu lokuta, a?". Za mu yi kokarin amsa da shi.

VAT kudi na kashi 10 cikin dari na cikin jerin kaya da kuma ayyuka da ya shafi wadannan:

• Sayar da kayayyakin lambu.
• Domestic iska tafiya.
• Yara kayayyakin.
• Wasu magunguna.
• Ambata buga al'amarin.

A jerin duk kayayyakin amince da gwamnatin Resolution № 908 na Disamba 31, 2004. Shi ne a cikin wannan daftarin aiki Saita dukan jerin, wanda da dama a karkashin kashi 10 cikin dari VAT. Jerin (short) an ba da ke ƙasa:

• Milk da kiwo kayayyakin.
• Nama a cikin live nauyi.
• Qwai.
• Cooking mai, kayan lambu mai.
• Gishiri.
• Gari da kuma taliya kayayyakin.
• Kayan lambu.
• Baby, kuma m abinci da sauransu.

"My samfurin da aka ba"

Idan samfur naka a cikin jerin ba a can, kuma kana da wani tambaya: "VAT 10% a wasu lokuta (ko kuma wajen, to abin da dukiya da kuma ayyuka) da ake amfani," dole ne ka gani Resolution. Number da kwanan wata, mun riga ya nuna. Yana kafa wani cikakken jerin. Kamar yadda mai mulkin, shi ne duk harkar dacewa kungiyoyin na kayayyakin da suke a high bukatar a tsakanin al'ummominsu.

VAT kudi na kashi 10: iska

Saboda da tattalin arziki da rikicin, 'yan majalisar goyon dako nemi a rage VAT zuwa "galihu" 10 cikin dari. 1 ga watan Afrilu, 2015 Tarayya Majalisar amince da doka da kuma amince da kebewa daga Yuli 2015 zuwa Disamba 2017. Mafi m, wannan wa'adin za a mika idan tattalin arziki halin da ake ciki ba ya inganta.

duk m

Wannan dokar bai gamsar da kowa. Gwamnati saboda da cewa shi ne ya sami kasa kudi da kasafi mai gibi. Air dako jayayya da cewa wannan ba ya warware matsalar, a cikin masana'antar.

The shugaban "Tunisair" damban ne Vitaly Saveliev bayyana rashin biyan bukata a kan wannan batun. Ya yi imanin cewa, a cikin wannan halin da ake ciki dole ne ka gaba daya cire VAT a kan iska dako ga m flights. A halin da ake ciki dai itace cewa daga Vladivostok zuwa Moscow kusan rahusa don samun "duniya yawon shakatawa."

Crimea namu?

An ban sha'awa halin da ake ciki zo da Crimea da Sevastopol. Raba gardama dangane - shi ke nan da muka sani. Amma, har zuwa dokar, akwai ba haka sauki. Cewa ciki dokokin tilasta zaton - mu Crimea? Rasha?

Yana da ya shafi doka a kan gyara ga Tax Code, a 2015, bisa ga abin da m iska tafiya batun fifikon haraji na 10%. A wannan doka yi yana da wording "fãce tafiye-tafiye zuwa Crimea da Sevastopol."

A fili, Rasha kamfanoni suna tsoron zai yiwu takunkumin tattalin arziki daga "fitarwa" na Crimea Rasha ƙasa. Don yin wannan, yin irin waɗannan dokoki a kan tariffs, haraji da sauransu. Kamfanoni da m dokar ba ya karya, kuma a karkashin kasa da kasa takunkumi ba fada.

10 + 10 = 28?

A cikin "VAT kudi na kashi 10 cikin dari, da jerin kaya da kuma ayyuka", an gaya mana cewa akwai wani category na harkar muhimmanci kaya, wanda dole amfãni ga biyan VAT. Cikakken jerin lambobin da kuma sunayen rajista a cikin RF gwamnatin umurnin Disamba 31, 2004 № 908.

Amma abin da game da lokacin da kayayyakin "a tsaka-tsaki" na biyu sunayen. Bugu da kari, duba paradoxical halin da ake ciki inda da kayayyakin da aka sayar gaba ɗaya hada da "m" kayayyaki, duk da haka, da dama karkashin 18%.

Alal misali, a pizza. Yana iya kunshi gaba ɗaya daga waɗanda kayayyakin da cewa fada karkashin kebewa. Gari, qwai, nama, cuku, da sauransu. D. Amma da "connection" daga wadannan "social" kayayyakin "kafe" pizza a kallafa maka "in cika".

Wannan halin da ake ciki ya bayyana wasika daga ma'aikatar kudi na Satumba 10, 2010 № 03-07-14 / 63 da Tarayya Tax Service a Moscow a kan Maris 16, 2005 № 19-11 / 16469. cewar su, kashi 10 cikin dari na VAT cajin a kan sayar da kayayyaki, wanda suke kunshe a gwamnatin jerin. Wasu fada karkashin 18%.

Wadannan jerin ne a category na "cakes, pies, Donuts", kazalika da nama, daban-daban hatsi, kayan lambu. Amma babu irin wannan abu a matsayin "empanadas" ko "Pizza". qa'ida ta "abin da aka ba a yarda, sa'an nan haramta," jami'an nan amfani. Sun yi imani da cewa dole ne ka biya cikakken 18% na bazara Rolls.

Pizza ko cake "Italian"

Amma akwai wani "loophole". Idan kana so ka yi pizza da kuma sama ta amfãni a karkashin VAT, sa'an nan za ka iya sayar da shi a matsayin kek "Italian". Isa a yi duk da takardun shaida ga yarda da ingancin kayayyakin. Sauya sunan wani samfurin da "pizza" a cikin "kek" babu wanda cũta, doka ta tanadi "abin da ya kamata", a kowane daga cikin wadannan kayayyakin. Babban abu - tabbata a saka abun da ke ciki na samfur.

Kararrakin Kotun a gefen 'yan kasuwa

Bugu da kari, 'yan kasuwa amfani da sukayi fassara lambobin, wanda yake nufin "gasa kaya" pizza, kazalika da "nama da nama kayayyakin" for pancakes cushe da nama. Duka wadannan code "yarda" yin amfani da kashi 10 cikin dari.

Wannan "zamba" iya kai ga arbitral shari'a. A haraji hukuma kalubalanci kudi na kashi 10 cikin dari, da nacewa a kan 18. Amma sulhu yi sau da yawa a gefen 'yan kasuwa, t. Don. Gost "Catering sabis. Sharuddan kuma ma'anar ", ya yarda da su domin na Jihar Standard na Rasha a kan Nuwamba 30, 2010, zuwa ga gari dafuwa kayayyakin hada da wuri, belyashi pizza. Kuma wadannan kayayyakin dauke da dama fillings.