talked about what the value added tax (VAT) - the problem is not the most difficult, if not go into details.Basic knowledge on the subject will come in handy not only for the future accountants and economists, but for people far from such specific areas of activity.
Economic Content
VAT VAT is a tax in Russia have a significant influence on the formation of the state budget.The essence of value added tax to fully reflect its name.That is, it is a value-added, which increased the value of the original manufacturer of the product (raw materials or semi-finished product) is its accrual.
for "dummies": VAT - a tax that is calculated and paid company-producers, wholesale and retail trade organizations and individual entrepreneurs.In practice, its size is defined as the product of the rate on the difference between the proceeds received in the implementation of its own products (goods and services) and the amount of expenses that were used for its production.Simply put, the portion of goods that the manufacturer or seller "increment" to the original product (in fact it is a newly created value), and is the taxable base.This kind of indirect tax, since it is included in the product.In the end, his burden, and the formal (and practically) the payment made his owners and producers.
Taxable
objects for charging VAT are proceeds from the sale of products created, produced works and services, as well as:
- the cost of ownership of the goods (works, services) for their donation of;
- the cost of construction and installation works produced for their own use;
- the cost of imported goods as well as goods (works, services), the transfer is carried out on the territory of the Russian Federation (it is not included in the taxable base of income tax).
VAT payers
Article 143 of the Tax Code established that the VAT payers - are legal entities (Russian and foreign), as well as individual entrepreneurs, held in tax accounting.Furthermore, the payers of this tax are the persons carrying out the movement of goods and services across the borders of the Customs Union, but only if the customs legislation establishes the obligation of paying it.
Tax rates VAT
In Russia tax rate of VAT provided for in 3 versions:
- 0%.
- 10%.
- 18%.
amount of accrued tax determined by multiplying the interest rate divided by 100, the taxable base.
not recognized as objects for the calculation of this tax non-operating turnover (deposit operations on the formation of the authorized capital, transfer to the assignee of the fixed assets and assets of the enterprise, etc.), the sale of land, and many others, enshrined in law.
18% rate of VAT
Until 2009, the VAT rate of 20% applied to the greatest number of transactions.It is currently used rate of 18%.For the VAT calculation is necessary to calculate the product of the taxable base and the interest rate divided by 100. Even easier: determining (for the "dummies") VAT tax base is multiplied by a factor of tax rate - 0.18 (18% / 100 = 0.18).Thus, the amount of VAT included in the price of goods, works and services, going on to consumers.
For example, if the price of goods without VAT - 1,000 rubles, the rate corresponding to such kind of goods - 18%, then the calculation is simple:
VAT = Price x 18/100 = Price X 0.18.
e. VAT = 1000 x 0.18 = 180 (RUB).
As a result, the selling price of goods - it calculate the cost of the product, including VAT.
reduced VAT rate
10% VAT rate applies to certain groups of food products that are considered socially significant for the population of the state.These products include milk and their derivatives, many cereals, sugar, salt, sea-, fish and meat products, as well as certain types of products for children and diabetics.
zero rate of VAT, particularly its application
rate of 0% applies to goods (works and services) related to space activities, the implementation, the extraction and production of precious metals.In addition, a significant amount of transactions make transactions on the movement of goods across the border, with the design of which is necessary to comply with customs procedures.The zero rate of VAT require documentary evidence of export, which is provided to the tax authorities.The package of documents includes:
- Treaty (or contract) the taxpayer for the sale of goods to a foreign person outside of the Russian Federation or the Customs Union.
- customs declaration for the export of products with mandatory Russian customs stamp on the place and date of departure of the goods.You can submit documents for transportation and maintenance, as well as another confirmation of the export of any product for the Russian border.
If within 180 days from the time the movement of goods across the border is not issued and does not put in a full tax package of necessary documents, the payer is required to make the calculation and payment of VAT to 18% strength (or 10%) rate.After the final confirmation of the customs collection will be back the tax paid or set off it.
Using the estimated rate
calculated rate is used for prepayment in certain other cases.For the "Dummies" at this rate of VAT shall be calculated when necessary because of the total value of the goods to identify the "sitting" in its tax.This action is performed by a simple formula, depending on the type of VAT.
at 10% VAT rate is calculated by 10% / 110%.
at 18% rate - 18% / 118%.
Filling in tax returns for VAT and terms of
At the initial stage of preparation for the delivery of tax reporting accountant work is focused on determining the basis on which the amount of tax charged subsequently.Filling in tax returns for VAT registration starts with the title page.It is very important to carefully and thoroughly enter all required details (names, codes, types, and so on. D.).On all pages provides the date and signature of the head (or IP), which is on the title page should be stamped.Declaration must be submitted to tax at the place of registration, but not later than the 20th day of the month following the reporting quarter.In the same period, and its payment is set (if the term of quarterly).Thus, the payment and the tax charge for the 1st quarter of 2014 had to be made until April 20 this year.
tax calculation
for "dummies": VAT payable is calculated in several stages.
- definition of the tax base.
- charging VAT.
- determination of the amount of tax deductions.
- The difference between accrued and paid taxes (net), and the amount of VAT payable.
In case of excess of the accrued amounts of deductions the taxpayer is entitled to a refund of the difference upon written request and after the decision, but more on that later.
Tax Deductions
Particular attention should be paid to residues, that is, the amount of VAT, which is presented to suppliers and paid at customs when exporting goods.It is important that tax deductible, had a direct relationship to assessed turnover.Simply put, if the VAT charged on the turnover from the sale of goods "A", the credit is given for all purchases related to this product.Confirmation of the right to deduct certified by invoices received from suppliers, as well as documents on the payment of amounts of tax at the border.VAT are allocated separately.These invoices are filed in a separate folder, and turns on individual items are recorded in the book of purchases of the approved form.
During tax audits often have questions relating to improper filling of mandatory fields, giving false details, as well as the absence of signatures of authorized persons.Typically, in such a situation the IRS employees invalidate the corresponding amount of deductions, which leads to any assessed VAT and penalties.
electronic submission of declarations
From 2014 VAT declaration should be submitted only in electronic form.There are some exceptions related to special tax regimes.Terms
VAT refund
Satisfaction rights payers for reimbursement of tax paid is based on a desk audit, produced by the tax authorities.Declarative procedure of VAT refund is happening in relation to the few contributors that meet the following conditions:
- the total amount of paid taxes (VAT, excise duties, taxes on income and on production) shall be not less than 10 billion. Rubles.3 calendar years preceding the year of application for reimbursement;
- payer to obtain a bank guarantee.
use of such a procedure provides one more condition: the payer must be registered with the tax authorities of the Russian Federation not less than 3 years prior to filing a tax return for a tax refund.
procedure for compensation for the VAT refund to the taxpayer must submit to the tax authority a written request for a refund of the tax.These amounts may be returned to indicate in the statement of account or set off against the payment of other tax payments (if the debt on them).Within 5 working days of inspection decision is made.Refund of VAT made in the same period in the amount specified in the decision.With delays in the collection of funds to the account of the taxpayer is entitled to receive interest for the use of the money from the tax authorities (from the budget).
office audit to verify the validity of the returned amount of the tax inspection for 3 months carried out a desk audit.If the violations are not installed, then the 7-day period after the completion of the test in writing verifiable person reported on the legality of offsetting.
In case of violations of the Russian legislation is drawn up inspection test, the results of which a decision is made in respect of the taxpayer (or on refusal to call or to prosecute).In addition, the address of the offending exhibiting the requirement to return the sums unduly received VAT and interest for the use of these funds.With non-return of the specified amount of its obligation to return to the budget of the Russian Federation assigned to the bank, which gave a guarantee.Otherwise, the tax authorities conduct the necessary write-offs of cash on an uncontested basis.
certain provisions relating to the accrual and payment of VAT, rather difficult to understand the momentary, but a thoughtful awareness gives the result.A special challenge in the perception of this tax creates specific terms and regular changes in the legislation of the Russian Federation.
