VAT dawo - mafita ga haraji shawara

Darajar kara haraji - wani kai tsaye ba haraji, zuwa cikin kasafin kudin matsayin wani ɓangare na kara da darajar da aka halitta a cikin tsari na samar, yi ayyuka da arziki na ayyuka. Gabatar da wannan haraji a Faransa a shekarar 1954 da kuma samu da aikace-aikace a cikin 137 ƙasashe. Kawai a Amurka da kuma Japan a cikin VAT maye gurbin tallace-tallace haraji a cikin kudi na uku zuwa goma sha biyar bisa dari. A mafi VAT kudi a Denmark, da Norway, da Sweden da kuma Iceland - 25 da cent, wasu kasashe amfani da wani haraji kudi na kashi 20 cikin dari.

A haraji dawowar VAT da haraji hukuma bauta kungiyoyi da mutum, 'yan kasuwa - biyan haraji. Kayyade ta da wajibi don biya haraji da Tax Code. Form da hanya ga ciko da haraji da'awarsu amince da dace domin na ma'aikatar kudi. A kammala daftarin aiki yana samuwa a cikin lantarki ko takarda tsari, da kuma ga payers ga yawan ma'aikata daga 100 mutane jerawa electronically ake bukata. Wa'adin lokacin biyayya da da'awarsu - 20th ranar watan wadannan rahoto lokaci.

Yau, da haraji dokokin Rasha akwai uku VAT rates: 0%, 10% da kuma 18%. Kudi na 10% da ake amfani a fannin noma Enterprises, da sayar da kayayyaki ga yara, da abinci, periodicals kuma likita kayayyakin. A sifili kudi na VAT da ake amfani da fitarwa da kuma ga wani takamaiman jerin sufuri. Shi ne da aikace-aikace na wannan kudi da kuma a can ne manufar "sifili VAT sama."

VAT kõma, a Bugu da kari wani m haraji cajin, da kuma iya ƙunsar wani mummunan sakamakon, wadda ake kira "da aikace-aikace zuwa VAT maida." Wannan halin da ake ciki na faruwa idan sakamakon da haraji lokacin da jimlar adadin haraji cire (haraji bashi) ya wuce adadin haraji wajibobi. A wasu kalmomin, idan a lokacin da haraji lokaci, kungiyar sayi kayayyakin batun VAT, fiye da sayar. A wannan yanayin, da payer iya fayil wanin wani haraji sama, ko da wani aikace-aikace na VAT maida. Idan haraji dalĩli a kan aiwatar da tebur duba a cikin kwanaki bakwai na da'awarsu, ya tabbatar da nuna aiki, shugaban na Tax Service na wani m yanke shawara. Idan akwai wani haraji bashi payer mayar da shi zuwa asusun sanya bambanci na biya wannan bashin.

A sabon haraji furucin na VAT a karfi tun 2010, kuma yana da wani lantarki format.

Idan VAT sama da aka yi electronically, da payer dole ne a yi da yanayi biyu: na yanzu rahoton fom da ake bukata format ga bukata domin atomatik aiki na data samu. Duk da haka, akwai bambance-bambance tsakanin wadannan biyu sigogi saboda da daban-daban lokaci na lokaci na tallafi. Saboda haka, da yake da'awarsu, nau'i amince da ma'aikatar kudi, da kuma format na lantarki rahoto - The Tarayya Tax Service.

A sabon kundin na VAT rage wa mashinoorientirovannomu (uniform) embodiment bazu data cell. Canje-canjen nau'i na wani lantarki fayil, kamar: font, hali tsawo da kuma buga format.

VAT dawo ya halartar wasu canje-canje a cikin mutum sassan. Shi ya zama ɗan ƙasa. Saboda haka, idan kafin wannan daftarin aiki da aka kafa a ranar 12 zanen gado, yanzu - at 10. Rage ƙarar ne saboda a hade da sashe 3 da takardar kau sashe 8.

Saboda haka, godiya ga gabatarwar sabuwar fasahar a cikin haraji gwamnati, da samuwar na VAT haraji sama da aka sarrafa kansa, wanda ƙwarai simplifies aikin akawu da jerawa rahotanni via da Internet kubutar da lokaci gwani kungiyoyi.