Tip 1: What is the input VAT?
Tip 1: What is the input VAT?
Value added tax is importanta place in the budget revenues, so it is constantly under the scrutiny of the tax authorities. The highest aerobatics for the chief accountant is the ability to correctly calculate and optimize this tax.
More about the input VAT
The input VAT is the VAT that is paidto the supplier when paying for goods or services. When concluding a contract, as a rule, the question immediately arises, whether the counterparty works with VAT or not. For firms that are themselves on a common taxation system, it is more profitable to work with the same suppliers, since the input VAT can be deducted from the amount of the tax that is payable to the budget. The input VAT is presented by the supplier to the buyer in addition to the cost of goods and services. Organizations and individual entrepreneurs who work without VAT tend to have a lower price for similar goods and services. For tax purposes, the input VAT can be used as follows: 1. Accept to be refunded. At the end of the reporting period (one quarter), the tax charged to buyers for a given period (shipment) is taken, and VAT that has already been paid or accepted for accounting from suppliers is deducted from it. The difference is paid to the budget. If the input VAT is greater than the output VAT, it can be returned from the budget. Take into account in the cost of goods or services (regulated by paragraph 2, article 170 of the Tax Code) .3. Include in costs that reduce income tax. (regulated by item 5, article 170 of the Tax Code of the Russian Federation).Documentation of input VAT
A document that confirms the input VAT isinvoice. This document should be addressed specifically to the buyer, for this, the correct name and all the requisites must be indicated in the "Buyer" line. The invoice is the first thing to be asked for in a tax audit, so the document must be perfect. There are various methodological recommendations on how to properly issue an invoice. Unfilled fields or sections with errors, misspellings - are not allowed. Such a document will not pass the verification and the amount of VAT will not be credited, and this will lead to high fines and arrears. For fraud with VAT, the criminal liability of officials is possible. With the application of the simplified taxation system, the VAT paid to the supplier can be written off to the expenses in the presence of supporting documents.VAT reporting
For the value-added tax, it is necessaryreport. The declaration is submitted once a quarter - until the 20th day of the month following the quarter. Since January 1, 2014 this document can be sent to the tax inspection only in electronic form. In the same period, it is necessary to calculate and pay an advance payment for VAT.Tip 2: What is an invoice
Invoice is a payment document,designed according to a certain standard. It is issued by the seller of the product or service to the customer for the purpose of calculation for individual payment transactions. This form of accounting records records the fact of the executed order, and also confirms the amount of the paid VAT for its subsequent offset. For proper registration of invoices, consider the rules.
Instructions
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The procedure for processing the document starts from the date of drawing up and the serial number of the invoice. Numbering is carried out in chronological order.
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Specify the mandatory details marked ininvoice: the name and address of the buyer, the name and price of the goods, the point of delivery or shipment of the goods, the date of the transaction, the terms of sale, the provision of services or the performance of work.
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Please note that the procedure for issuing an invoicedepends on the time of drawing up the document: upon receipt of a partial payment for the upcoming deliveries, the provision of services or when shipping goods, performing work or transferring property rights.
4
Register a registered invoice in the booksales, which is the basis for determining the amount of deduction for VAT for the tax period. The invoice received by the customer is registered in the same way in the purchase book.
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To fill in the required details, sendinvoice for signature to the head or chief accountant of the enterprise (organization). Also, the right to sign has specially authorized persons who have a power of attorney on behalf of the organization or appointed by order of the head.
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The invoice is issued in two copies. The first is provided by the supplier (seller) to the buyer or customer not later than ten days from the time of shipment of the goods, provision of services or the advance payment. The second copy is compiled by the supplier for fixing in the sales book and calculating the value added tax when selling goods, providing services, performing work.
Tip 3: What is a declaration
Declaration - a multi-valued term used in severalareas. For example, the economy uses tax, customs and property declarations, in jurisprudence - the declaration of independence, human rights, etc.
Instructions
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Declaration (from the lat declaration - "statement") isofficial (documentary) announcement of a private, legal entity or state. There are economic and legal declarations. Economic declarations are a statement of income, property, goods carried across the border, etc. For example, customs, tax, property declarations. The person submitting the declaration is called the declarant.
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A legal declaration is a state document that contains the basic principles of domestic or foreign policy of a state or organization or human rights and freedoms. For example, Declaration independence, Universal Declaration human rights, etc.
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The economic declaration is submitted inthe relevant state bodies for calculating duty or tax. The customs declaration is an application for goods carried across the border, which are subject to customs duties. The application is made in the form of a questionnaire and can be made in the language accepted in this customs point, the most common is English. After the application is submitted, the declarant must present the listed goods at the request of the customs officers and execute the customs payment.
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Tax declaration - application for receivedincome for a certain period, which is filed with the tax service. On the basis of the declaration at the current tax rate, a tax is levied, which the taxpayer must pay. At the same time, organizations are required to file tax returns even in the absence of income, and private entrepreneurs (notaries, lawyers, tutors, etc.) in the presence of income.
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A property declaration is a tax return for property subject to taxation. The application is also submitted to the tax service.
6
The legal declaration is accepted by the generalvoting and signed by the parties. The most global declaration can be considered the Universal Declaration of Human Rights, which was adopted by the vote of 48 countries. Declarations of independence are adopted in every independent state and are a major part of the constitution. This documentary political statement is adopted by the main state body, for example, in the USA Declaration independence was adopted by voting among Congressional deputies.
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Other well-known legal declarations: • Declaration on environment and development in Rio de Janeiro contains the main principles of environmental protection and environmental activities; Declaration The United Nations on sexual orientation is a type of declaration on human rights related to its gender identity.
Council 4: What is criminal responsibility
"All rise, the court is in session!". How many times have many heard this loud and terrible phrase for someone, brutally dividing the life of a person or even a group of people into two halves: before the sentencing and after. Before the criminal liability and after. Before being sent to prison and after ...
What is criminal responsibility?
Law scholars say that the legalthe concept of "criminal liability" is one of the foundations on which all criminal law is based. It is no coincidence that in the main legal document - Criminal Code (Criminal Code) of the Russian Federation - it is one of the most popular. And it is mentioned, in a different sense and in various combinations, more than 80 times.Scatter of opinions
The most surprising in this case isthe fact that the Russian legislator has not yet stopped at any one specific definition of criminal responsibility. Thus, allowing a fairly broad interpretation of such an important term for justice. Here are just a few examples of how experts interpret the concept of "criminal liability": "Type of legal liability. The main content is punitive measures applied by the state to a citizen in connection with the commission of a crime. " "The form of the negative reaction of society to conduct that is unlawful. Applies to the person who committed the crime, condemning him to physical, property and moral deprivation. The main goal is to prevent the commission of new crimes. "" The duty of the offending lawbreaker to answer to the state for the crime committed. " "A negative evaluation (conviction, recognition of a crime) of a socially dangerous act and censure of the person who committed it, expressed in the verdict of the court that came into force."Criminal liability is a unique concept. After all, neither in the Criminal Code, nor in any other legal document is there a clear definition of this kind of responsibility. Moreover, it is still subject to scientific disputes and discussions.
In the dock - a teenager
The minimum age from which in Russiato bring to criminal liability is the age of 16 years. Unfortunately, juvenile delinquency is very extensive and multifaceted. And some minors are capable even of the most brutal and sophisticated offenses - murders, rapes, thefts, including drugs, robberies, robberies, robberies, extortion, car theft and much more. So, for all these serious crimes, criminal responsibility in Russia comes from 14 years.Most of the 14-15-year-olds whocriminal path, for some reason are convinced that by virtue of their age they will not be on the dock even if they commit such grave crimes as robbery or even murder.
