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Tags: desktop icon for windows xp, 1950's fashion icon, speaker icon image, glyph icon, gaara icons

The procedure of payments and payments of the tax to the added cost is regulated by chapter 21 "Value-added tax" of the Tax code of the Russian Federation. Since January, 1st, 2006 serious changes are made.

Consider that the set example shows a principle of calculation of the VAT. In real accounts department there are concepts it arrival, leaving, payment it and the various periods for calculation. Summation is made according to the chosen principle iton shipmentit or iton paymentit. The End result can differ because of hit or missing of figure of the period of time in calculation. But a calculation principle all the same in it: the VAT has come, the VAT, a difference has left.

At negative value of the VAT there is so-called ita VAT offsetit. If the VAT negative in an ideal the state should you return it, i.e. To list on your settlement account. Usually it does not happen. The state agrees that it should you, and not against if in a following settlement period this difference is considered. At conducting real activity the negative VAT happens seldom and not for long. At a presentation of requirements to the state of payment of the VAT tax inspection appoints often check. If the sum big it check is guaranteed. To it be ready. If all is counted up correctly, to be afraid of it does not follow.

The most important thing in all it that the final buyer will pay on the full. In VAT retail to compensate there is already nobody. The enterprises using classical system of the taxation, i.e. With VAT charge, in VAT offset are interested. Eighteen percent from the payment sum it the sum solid. Many private businessmen and those who use the simplified system of the taxation, do not expose the VAT and work basically with private persons, so-called "retail". Usually is a sphere of services and retail shops. For job with legal bodies can not approach. Therefore at once be defined, who your client.

In book keeping there can be problems unexpected enough, for example made income, the simplified system of the taxation. In general, study and prepare.

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