The current mechanism for calculating and collecting VAT. Abstract: The current mechanism for calculating and collecting VAT
When goods (works, services) are sold and property rights are transferred, as well as when advances are received, invoices are issued by the seller no later than five calendar days, counting from the date of shipment of goods (works, services), transfer of property rights or receipt of advances. In settlement and primary accounting documents, as well as in invoices, the amount of VAT is allocated as a separate line. When selling goods (works, services) that are not subject to taxation, as well as when the taxpayer is released from the relevant obligations in accordance with Art. 145 of the Tax Code in settlement, primary accounting documents and invoices, an inscription is made or a stamp “Without tax (VAT)” is affixed. The invoice is signed by the head and chief accountant of the organization or other authorized persons.
Mechanism for calculating value added tax
Attention
The same procedure is established in terms of the amount of tax actually paid by the taxpayer when importing raw materials and the like into the territory of Russia. At the same time, Russian tax legislation also provided for certain cases when the amounts of VAT presented to or paid by the taxpayer are included in the taxpayer's costs for the production and sale of products. This takes place in the case of the use of purchased or paid goods, works and (or) services in the production or sale of goods, works and (or) services, transactions for the sale of which are not subject to taxation, i.e.
are exempt from taxation. Included in production costs, i.e.
The current mechanism for calculating and paying VAT (on the example of Siberia LLC)
But in this case, they do not allocate the corresponding amounts of tax. Any taxpayer, selling his products and allocating VAT in settlement documents, at the same time is a buyer of raw materials, materials, fuel, energy and other goods, works and (or) services that he needs for the production of his products. Naturally, in the settlement documents he receives from the seller, VAT is also allocated in excess of the price of these raw materials, materials, etc.
The tax legislation provides that the amounts of tax presented to the taxpayer when he purchases raw materials, materials, fuel, energy and other goods, works and (or) services for production purposes, are not included in the expenses deductible when calculating corporate income tax, but must be accounted for separately.
The mechanism for calculating VAT payable to the budget
As can be seen from Table 2, the total value added. Created at all four enterprises, amounted to 450 thousand rubles, and at a VAT rate of 18%, the total amount of tax paid to the budget is 81 thousand rubles. Thus, despite the fact that, according to the methodology adopted in Russian legislation, the turnover subject to VAT is defined as the cost of goods sold (works.
services), the enterprise pays the amount of VAT to the budget, depending on the added value created on it. The mechanism for calculating VAT payable to the budget used in the Russian Federation allows, on the one hand, to avoid additional accounting procedures and costs associated with determining the added value created at the enterprise, on the other hand, it provides the taxpayer with a source of payment of this tax, as it makes it possible to shift the paid to the VAT budget for the final consumer.
25. The current mechanism for calculating VAT, directions for its improvement
For payers of value added tax applying a special tax regime for legal entities - producers of agricultural products, the tax period for value added tax payable to the budget from the implementation of activities covered by the said special tax regime is a tax year. Tax return. Value added tax payers are required to submit a VAT return for each tax period no later than the 20th day of the month following the tax period. Deadlines for payment of value added tax. Payers of value added tax are obliged to pay tax to the budget for each tax period before or on the day of the deadline for submitting a declaration on value added tax.
Taxes and taxation
VAT - the amount of tax indicated in the inventory list of the remaining goods, compiled on the date of registration for value added tax, subject to confirmation by the required documents; 7. in the case of the purchase of goods (works, services) using cash registers with fiscal memory and the issuance of a control receipt, the tax amount indicated in the cash register receipt. The tax period for value added tax is a calendar month or quarter at the choice of the payer of value added tax, except for the cases considered below: 1. If the average monthly amount of value added tax payable to the budget for the previous quarter is more than a thousand MCI, then the tax period is a calendar month.
2.
Topic: the current mechanism for calculating and paying VAT in the Russian Federation and its improvement
Info
One of the mandatory conditions for the buyer to accept the goods (works, services), property rights presented by the seller (including the commission agent, agent who sell on their own behalf) VAT amounts for deduction is the availability of an invoice. According to Art. 169 of the Tax Code, an invoice is a document that serves as the basis for accepting the tax amounts presented for deduction or reimbursement. The taxpayer is obliged to draw up an invoice, keep registers of received and issued invoices, books of purchases and books of sales.
Invoices are not drawn up for securities sale transactions (except for brokerage and intermediary services), as well as by banks, insurance organizations and non-state pension funds for transactions that are not subject to taxation.
The mechanism for calculating taxes, the concept of VAT
VAT in the case of using purchased products in the production or transfer of goods, works and (or) services, operations for the transfer of which for own needs are not subject to taxation. And finally, separately submitted or paid VAT amounts are not taken into account when selling goods, performing work or rendering services, the place of sale of which is not the territory of the Russian Federation. Taxes and taxation: theory and practice: a textbook for universities / V.G.
Panskov. - M .: Yurayt Publishing House; ID Yurayt, 2010. - 381-383 p. As a result of the implementation of all deductions laid down by law, the amount of tax payable by the taxpayer to the budget remains. The calculation of VAT amounts payable to the budget by specific taxpayers can be demonstrated using a conditional example Table 2.
Abstract: the current mechanism for calculating and collecting VAT
As shown earlier, if in any tax period the amount of tax deductions exceeds the amount calculated on taxable transactions and restored VAT, the resulting negative difference is subject to reimbursement, offset or return to the taxpayer from the budget. The procedure for refunding VAT to a taxpayer is established by Art. 176 NK. 1 After the taxpayer submits a tax return, the tax authority, in the process of a desk tax audit, checks the validity of the amount of tax claimed for reimbursement within three months. 2 Upon completion of the audit, within seven days, the tax authority is obliged to make a decision on the reimbursement of the relevant amounts, if no violations of the legislation on taxes and fees were revealed.
§ 2. VAT payment mechanism
Further use of goods (works, services) and property rights for transactions in which VAT amounts are taken into account in their value, in particular, when switching to a simplified taxation system and a single tax on imputed income, as well as when transferring them to an assignee during the reorganization of VAT legal entities , previously accepted for deduction, and for fixed assets and intangible assets - in an amount proportional to the residual (book) value without revaluation taxpayer for special tax regimes: a simplified taxation system, a taxation system in the form of a single tax on imputed income.
VAT calculation mechanism
The conditions and amounts of recoverable VAT are presented in the table. Conditions for restoring VAT previously accepted for deduction by the taxpayer Conditions for restoring VAT Amount of recoverable VAT deductible, and for fixed assets and intangible assets - in an amount proportional to the residual (book) value, excluding revaluation. at the host organization 2.
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The amount of VAT, like most other taxes established by Russian tax legislation, must be determined by the taxpayer independently based on the relevant tax rates, the tax base, taking into account the established benefits, installments and deferrals.
The amount of VAT is calculated as a percentage of the tax base corresponding to the tax rate.
In the event that products are produced that are taxed at different rates, the total amount of tax is the result of adding the amounts of taxes calculated separately as percentages of the relevant tax bases corresponding to the tax rates. At the same time, the specified amount is determined based on the results of each tax period in relation to all transactions for the sale of goods, works and (or) services, the date of actual sale of which refers to the corresponding tax period, as well as for all changes that increase or decrease the tax base in the corresponding tax period .
In the event that a taxpayer does not have proper accounting records or does not keep records of objects of taxation, the tax authorities, in accordance with the Tax Code of the Russian Federation, have the right to calculate the amount of tax payable to such a taxpayer by calculation based on data on other similar taxpayers.
The amount of tax determined in accordance with the tax base and the established rate is presented by the taxpayer when selling goods, works and (or) services at free selling prices or tariffs to the buyer in addition to the price or tariff. A similar procedure is also applied when a taxpayer sells goods, works and (or) services at state regulated wholesale prices or tariffs, which do not include VAT. In this case, the corresponding amount of tax should be highlighted in a separate line in the settlement documents, including in registers of checks and in registers for receiving funds from a letter of credit, in primary accounting documents and in invoices. When goods, works and (or) services are sold to the population at retail prices or tariffs, the corresponding amount of tax must be included in the indicated prices or tariffs. At the same time, on the labels of goods and price tags issued by sellers, as well as on checks and other documents issued to the buyer, the amount of tax should not be allocated.
The tax legislation imposes particularly high requirements for filling in invoices, which are one of the main financial documents for controlling taxable turnover and, accordingly, for calculating VAT, as well as for refunding or deducting paid tax. In addition to the generally accepted details in the invoice, the data necessary for the calculation and payment of tax must be highlighted in a separate line. These include: the amount of excise duty on excisable goods, the VAT rate, the amount of tax charged to the buyer of goods, works, services and property rights for the entire amount of goods, works, services and property rights supplied or shipped under the invoice, including VAT.
When selling goods, works, services and property rights, transactions for which are exempt from taxation, invoices must also be issued and issued. But in this case, they do not allocate the corresponding amounts of tax.
Any taxpayer, selling his products and allocating VAT in settlement documents, at the same time is a buyer of raw materials, materials, fuel, energy and other goods, works and (or) services that he needs for the production of his products. Naturally, in the settlement documents he receives from the seller, VAT is also allocated in excess of the price of these raw materials, materials, etc.
The tax legislation provides that the amounts of tax presented to the taxpayer when he purchases raw materials, materials, fuel, energy and other goods, works and (or) services for production purposes, are not included in the expenses deductible when calculating corporate income tax, but must be accounted for separately. The same procedure is established in terms of the amount of tax actually paid by the taxpayer when importing raw materials and the like into the territory of Russia.
At the same time, Russian tax legislation also provided for certain cases when the amounts of VAT presented to or paid by the taxpayer are included in the taxpayer's costs for the production and sale of products. This takes place in the case of the use of purchased or paid goods, works and (or) services in the production or sale of goods, works and (or) services, transactions for the sale of which are not subject to taxation, i.e. are exempt from taxation.
Included in production costs, i.e. VAT amounts submitted or paid in case of using the purchased products in the production or transfer of goods, works and (or) services, transfer operations for which for own needs are not subject to taxation are not taken into account separately. And finally, separately submitted or paid VAT amounts are not taken into account when selling goods, performing work or rendering services, the place of sale of which is not the territory of the Russian Federation.
As a result of the implementation of all deductions laid down by law, the amount of tax payable by the taxpayer to the budget remains.
The calculation of VAT amounts payable to the budget by specific taxpayers can be demonstrated using a conditional example
Table 2 Example of calculating VAT payable to the budget (18% rate)
|
Stage of goods movement |
The cost of purchased raw materials, materials, fuel. semi-finished products, finished products, |
Added value created at the enterprise, thousand rubles. |
Cost of products sold, thousand rubles |
The amount of VAT payable to the budget, thousand rubles |
|||
|
VAT is shown on the invoice |
Invoice value including VAT |
||||||
|
The amount of VAT paid to the supplier (gr 2 * 18%) |
|||||||
|
The enterprise is the primary producer of raw materials |
|||||||
|
Processing enterprise |
|||||||
|
Wholesaler |
|||||||
|
retailer |
|||||||
|
End-user |
81 (VAT paid by the buyer to the seller in the price of the goods) |
As can be seen from Table 2, the total value added. Created at all four enterprises, amounted to 450 thousand rubles, and at a VAT rate of 18%, the total amount of tax paid to the budget is 81 thousand rubles. Thus, despite the fact that, according to the methodology adopted in Russian legislation, the turnover subject to VAT is defined as the cost of goods sold (works, services), the enterprise pays the amount of VAT to the budget, depending on the added value created on it.
The mechanism for calculating VAT payable to the budget used in the Russian Federation allows, on the one hand, to avoid additional accounting procedures and costs associated with determining the added value created at the enterprise, on the other hand, it provides the taxpayer with a source of payment of this tax, as it makes it possible to shift the paid to the VAT budget for the final consumer.
In the event that in any tax period the amount of tax deductions exceeds the amount calculated on taxable transactions and restored VAT, the resulting negative difference is subject to reimbursement, offset or return to the taxpayer from the budget
Introduction
1. Basic information on VAT
1.2 Taxpayers
1.4 Tax base
Conclusion
Introduction
The role of value added tax in the tax system of the Russian Federation is quite large.
In 2013, the federal budget received 23,806.2 million rubles of value added tax. Compared to the same period in 2012, the receipts of this tax increased by 2,828.5 million rubles, or by 13.5% (20,977.7 million rubles were allocated to the federal budget in 2012). Of the total amount of value added tax, 23,268.9 million rubles is the amount of VAT on goods (works, services) sold on the territory of the Russian Federation; 537.2 million rubles - the amount of VAT on goods imported into the territory of the Russian Federation.
In the structure of federal budget revenues, the share of value added tax in 2013 was 48.1%, while in 2012 it was 45.7%.
Value Added Tax (VAT) is a type of indirect tax on goods and services that affects the pricing process and consumption patterns.
Value added tax is one of the most difficult to understand, difficult to calculate, pay and, accordingly, control by the tax authorities. It refers to those taxes that in Russia have the most extensive network of exceptions to general tax rules, many benefits, as well as a huge number of concepts with which the tax exemption procedure is directly related. Therefore, it is in the calculation and payment of VAT that the taxpayer has many errors and inaccuracies.
It is successfully used in most countries with market economies, providing from 12 to 30% of state tax revenues.
calculation payment tax value added
The purpose of this work is to determine the current mechanism for calculating and paying VAT, as well as to identify ways to improve it.
1. Basic information on VAT
1.2 Taxpayers
The taxpayers of value added tax are:
) Russian and foreign organizations;
) individual entrepreneurs;
) persons moving goods across the customs border of the Customs Union (hereinafter referred to as the CU)
Persons who move goods across the border (import them) pay tax only if such an obligation is established for them by the customs legislation of the Customs Union and the legislation of the Russian Federation on customs affairs. Therefore, these persons calculate and pay VAT in the manner prescribed not only by tax legislation, but also by the Customs Code of the Customs Union, as well as Federal Law No. 311-FZ of November 27, 2010 "On Customs Regulation in the Russian Federation"
It should be noted that the Tax Code of the Russian Federation provides for cases in which organizations and entrepreneurs can be exempted from fulfilling the obligations of VAT payers. In addition, some persons are not payers of this tax at all.
At the same time, exemption from the obligations of VAT payers is granted subject to certain conditions and for a certain period.
If a person is not recognized as a payer in accordance with Article 143 of the Tax Code of the Russian Federation, he does not pay either "internal" or "import" tax. At the same time, these persons are also not entitled to VAT deductions.
Conventionally, all VAT taxpayers can be divided into two groups:
) taxpayers of "internal" VAT, i.e. VAT paid on the sale of goods (works, services) on the territory of the Russian Federation;
) taxpayers of "import" VAT, i.е. VAT paid at customs when importing goods into the territory of the Russian Federation.
The composition of these two groups is different. In addition, the group of "import" VAT taxpayers is larger than the group of "domestic" VAT taxpayers.
If VAT at customs is paid by all organizations and entrepreneurs, then VAT on operations within the Russian Federation is paid only by a part of organizations and entrepreneurs. Those who do not pay "internal" VAT are either exempted from the obligations of VAT taxpayers, or are not taxpayers at all.
Organizations (Russian or foreign) associated with the holding of the Olympic Winter Games and Paralympic Winter Games 2014 in Sochi are not recognized as VAT payers; organizations involved in the preparation and holding of the 2018 FIFA World Cup and the 2017 FIFA Confederations Cup
In addition, they are not required to pay tax on transactions within the Russian Federation. These are organizations and entrepreneurs:
applying the system of taxation for agricultural producers (hereinafter referred to as ESHN);
applying the simplified taxation system (hereinafter referred to as the USN;
applying the taxation system in the form of a single tax on imputed income for certain types of activities (hereinafter referred to as UTII) - in relation to activities transferred to UTII;
applying the patent system of taxation - in relation to activities transferred to PSN;
organizations exempted from fulfilling the duties of a VAT payer in accordance with Article 145.1 of the Tax Code of the Russian Federation (participants of the Skolkovo project).
At the same time, these persons (organizations and entrepreneurs) are obliged to pay VAT if they issue invoices to buyers with the allocated tax amount.
Registration as a VAT payer occurs automatically during the general registration of an organization or entrepreneur in the manner prescribed by tax legislation.
At the same time, the following feature of tax payment has been established for foreign companies - VAT payers. A foreign organization that has several separate divisions in Russia may choose one division through which it will submit tax returns and pay tax as a whole on the operations of all Russian divisions. The organization must notify in writing the tax authorities at the location of all separate subdivisions of its choice (clause 7 of article 174 of the Tax Code of the Russian Federation).
The Tax Code of the Russian Federation allows exemption from the taxpayer's obligations related to the calculation and payment of tax in the following cases:
) exemption of organizations and individual entrepreneurs if their sales proceeds do not exceed 2 million rubles for three consecutive calendar months (excluding VAT);
) release of organizations that have received the status of a participant in a project for the implementation of research, development and commercialization of their results in accordance with the Federal Law of September 28, 2010 N 244-FZ "On the Skolkovo Innovation Center".
Exemption from the obligations of a VAT taxpayer is the right not to calculate and not pay VAT on transactions in the domestic Russian market for 12 calendar months.
The VAT exemption does not apply to operations involving the importation of goods into the Russian Federation and does not exempt from the duties of a VAT tax agent.
Therefore, even if an organization is released from the obligations of a VAT taxpayer, such an organization will have to pay tax at customs and fulfill the duties of a tax agent for transactions provided for by Article 161 of the Tax Code of the Russian Federation.
You must notify the tax office at the place of registration of your intention not to pay VAT, for which you must provide:
)Extract from the balance sheet (for organizations).
) Extract from the sales book.
) Extract from the book of accounting for income and expenses and business transactions (for individual entrepreneurs).
1.3 Object of taxation, place of sale of goods (works, services)
The following transactions are recognized as the object of taxation:
.Sale of goods (works, services) and transfer of property rights in the territory of the Russian Federation
transfer on a reimbursable basis of ownership of the goods;
transfer on a reimbursable basis of the results of work performed by one person for another person;
provision of paid services by one person to another person.
Transfer on the territory of the Russian Federation of goods (performance of work, provision of services) for own needs.
Performing construction and installation works for own consumption.
Import of goods into the territory of the Russian Federation and other territories under its jurisdiction (artificial islands, installations, structures).
In addition, the sale is recognized as the sale of collateral and the transfer of goods (results of work performed, the provision of services) under an agreement on the provision of compensation or innovation.
In practice, the buyer can pay in kind - by transferring products or property rights, performing work, rendering services. Such a transfer (performance of work, provision of services) is recognized as a sale and is subject to VAT.
The object of VAT taxation also arises when borrowing material assets from the state reserve. Such borrowing is the release of material assets from the state reserve on certain conditions, followed by the return to the state reserve of an equal amount of similar material assets (Article 2 of the Federal Law of December 29, 1994 N 79-FZ "On the State Material Reserve"). In this case, operations for the release of material values from the state reserve are the implementation of these values.
A similar situation arises when the stocks of the state reserve are refreshed, the material assets of the state reserve are replaced and unbooked. Upon receipt of valuables issued from the state reserve, the obligation to calculate the tax arises with the tax agent - the recipient of the property.
The transfer of goods (works, services) for own needs is subject to VAT only if the costs of acquiring these goods (works, services) do not reduce taxable income.
Those expenses that reduce profits are:
a) justified (economically justified);
b) documented;
c) produced for activities aimed at generating income;
d) do not relate to the costs listed in Article 270 of the Tax Code of the Russian Federation.
If the costs of production (acquisition) of goods (works, services) meet these requirements, then when transferring the relevant goods (works, services) for own needs, the taxpayer does not have an object of taxation for VAT. There is no object of VAT taxation even if the taxpayer had the right to account for his costs as income tax expenses, but did not do so.
Construction and installation work performed for own consumption (by an economic method) includes work carried out for their own needs by the organizations themselves, as well as work performed by contractors for their own construction.
According to subparagraph 3, paragraph 1, article 4 of the Customs Code of the Customs Union, the importation of goods into the customs territory of the Customs Union is the performance of actions related to crossing the customs border, as a result of which the goods arrived in the customs territory of the Customs Union, before they are released by the customs authorities. At the same time, the customs territory of the Customs Union includes the territory of the Russian Federation (clause 1, article 2 of the Customs Code of the Customs Union). In 2014, agreements were signed on the accession of the Republic of Armenia and the Kyrgyz Republic to the Treaty on the Eurasian Economic Union dated May 29, 2014.
The disposal (write-off) of property due to damage, battle, theft, natural disaster and other events that do not depend on the will of the taxpayer is not subject to VAT taxation.
In addition, the following are not recognized as an object of VAT taxation:
purchase from an authorized bank by an individual - a resident of cash foreign currency;
gratuitous transfer by a legal entity of funds to the ownership of an individual;
receiving funds in the form of unjust enrichment;
providing grants;
transactions for the issuance and return of loans (excluding interest) in cash;
Ptransfer of fixed assets, intangible assets and (or) other property of the organization to its successor (successors) during the reorganization of this organization;
transfer of fixed assets, intangible assets and (or) other property to non-profit organizations for the implementation of the main statutory activities not related to entrepreneurial activities;
transfer of property, if such transfer is of an investment nature (in particular, contributions to the authorized (share) capital of economic companies and partnerships, contributions under a simple partnership agreement (agreement on joint activity), an investment partnership agreement, share contributions to mutual funds of cooperatives);
transfer of property and (or) property rights under a concession agreement;
transfer of property within the initial contribution to a participant in a business company or partnership (his legal successor or heir) upon withdrawal (withdrawal) from a business company or partnership, as well as when distributing the property of a liquidated business company or partnership between its participants;
transfer of property within the initial contribution to a participant in a simple partnership agreement (agreement on joint activities), an investment partnership agreement or its successor in the event of a separation of its share from the property that is in common ownership of the participants in the agreement, or the division of such property;
transfer of residential premises to individuals in the houses of the state or municipal housing stock during privatization;
transfer of property to participants in a business company or partnership in the course of the distribution of property and property rights of a liquidated organization that is a foreign organizer of the XXII Olympic Winter Games and XI Paralympic Winter Games 2014 in Sochi or a marketing partner of the International Olympic Committee;
transfer on a gratuitous basis of residential buildings, kindergartens, clubs, sanatoriums and other objects of social and cultural and housing and communal purposes, as well as roads, electrical networks, substations, gas networks, water intake facilities and other similar objects to state authorities and local governments (or by decision of the said bodies to specialized organizations that use or operate the said facilities for their intended purpose);
transfer of property of state and municipal enterprises, redeemed in the order of privatization;
transfer on a gratuitous basis, the provision of services for the transfer of objects of fixed assets for gratuitous use to state authorities and administrations and local governments, as well as state and municipal institutions, state and municipal unitary enterprises;
operations for the sale of land plots;
transfer of property rights of the organization to its successor (successors);
transfer of funds or real estate to non-profit organizations for the formation or replenishment of target capital;
transfer of real estate in the event of the dissolution of the endowment of a non-profit organization, the cancellation of a donation, or in any other case. To apply the exemption, the return of such property transferred to replenish the endowment capital must be provided for by the donation agreement or Law N 275-FZ. These provisions apply when property is transferred by a non-profit organization - the owner of the endowment to the donor, his heirs (successors) or another non-profit organization in accordance with Law N 275-FZ;
from January 1, 2015 - transactions for the sale of property and (or) property rights of debtors recognized as insolvent (bankrupt) in accordance with the legislation of the Russian Federation;
operations of an autonomous non-commercial organization protecting the interests of individuals, depositors of banks outside the territory of the Republic of Crimea and the federal city of Sevastopol that are not recognized as an object of VAT taxation;
Place of sale of goodsthe territory of the Russian Federation is recognized if:
a) the goods are located on the territory of the Russian Federation and other territories under the jurisdiction of the Russian Federation, and are not shipped or transported.
b) the goods at the time of commencement of shipment or transportation are located on the territory of the Russian Federation and other territories under the jurisdiction of the Russian Federation (artificial islands, installations and structures).
If the goods sold by the Russian taxpayer (or its foreign subdivision) are located on the territory of another state, the seller does not have the obligation to calculate VAT in relation to the sale of such goods.
Special rules for determining the place of sale apply to the following types of goods:
hydrocarbon raw materials produced at an offshore hydrocarbon field;
products of its technological processing (stable condensate, liquefied natural gas, wide fraction of light hydrocarbons).
Thus, the territory of the Russian Federation is recognized as the place of their sale in the presence of one or more of the following circumstances:
) the goods are located on the territory of the Russian Federation and other territories under its jurisdiction, and are not shipped or transported;
) the goods at the time of commencement of shipment and transportation are located on the territory of the Russian Federation and other territories under its jurisdiction;
) the goods are located on the continental shelf of the Russian Federation and (or) in the exclusive economic zone of the Russian Federation or in the Russian part (Russian sector) of the bottom of the Caspian Sea and are not shipped or transported;
) the goods at the time of commencement of shipment and transportation are located on the continental shelf of the Russian Federation and (or) in the exclusive economic zone of the Russian Federation or in the Russian part (Russian sector) of the bottom of the Caspian Sea.
Place of implementation of works (services)depending on their type, it can be determined in accordance with one of the following circumstances:
at the place of activity of the person who performs (renders) these works (services);
at the location of the property in respect of which the works (services) are performed (rendered);
at the place of performance (rendering) of works (services);
at the place of activity of the buyer of these works (services).
In addition, special rules are established for the following types of work (services):
services (works) for transportation and transportation, as well as services (works) directly related to them;
services for the organization of transportation by pipeline transport of natural gas through the territory of the Russian Federation;
works (services) carried out in subsoil areas located on the continental shelf or in the exclusive economic zone of the Russian Federation for the purpose of geological study, exploration and production of hydrocarbon raw materials.
If the place of business of the contractor (organization or individual entrepreneur) who performs work (renders services) is the territory of the Russian Federation, then the territory of the Russian Federation is also recognized as the place of sale. This rule applies to all types of work and services for which other rules for determining the place of sale are not established by the regulations. Such conclusions follow from the systemic interpretation.
The place of activity of an organization or an individual entrepreneur is the territory of the Russian Federation in the event that this organization or entrepreneur is actually present in the territory of the Russian Federation on the basis of state registration.
In the absence of state registration, the place of activity is determined on the basis of one of the following criteria:
the place specified in the constituent documents of the organization;
places of management of the organization;
location of the permanent executive body of the organization;
the location of the permanent representative office in the Russian Federation (if the work is performed (services provided) through this permanent representative office);
place of residence of the individual entrepreneur.
The place of sale of services in the field of culture, art, education (training), physical culture, tourism, recreation and sports is determined by the place of their actual provision
If these services are rendered outside the territory of the Russian Federation, then the territory of the Russian Federation is not recognized as the place of their sale. Moreover, it does not matter whether the performer is a Russian or foreign organization.
If a set of services is sold (for example, as part of a tourist package), then the place of sale of services should be determined for each service separately.
The place of sale of transportation and transportation services, as well as work directly related to them, is determined by Article 148 of the Tax Code of the Russian Federation.
1.4 Tax base
Tax base for VATis the cost characteristic of the object of taxation. Therefore, the tax in most cases is calculated on the basis of the cost of goods (works, services) sold. It is necessary to determine the total tax base for business transactions carried out in the domestic market and which are taxed at the same rate.
It is necessary to pay VAT on the proceeds received from the sale of goods (works, services), property rights. In other words, the amount of revenue is the tax base.
Moreover, for VAT purposes, revenue is all income received from the sale of goods (works, services) and property rights. First, it's money. Secondly, it is any other property. For example, fixed assets, materials, food products, securities, etc. Such income is taken into account if it is possible to evaluate them and to the extent that they can be evaluated.
Revenue must be calculated in rubles.
If payments for sold goods (services) were made in foreign currency, then this amount should be converted into rubles. The fact is that the tax base is determined only in rubles. Recalculation must be made at the rate of the Bank of Russia on the date of shipment or on the date of receipt of the prepayment (advance payment). Upon receipt of an advance payment (partial or 100%), the moment of determining the tax base occurs twice: on the day of receipt of the advance payment and on the day of shipment. Therefore, conversion into rubles must be carried out twice: at the rate of the Bank of Russia on the day the prepayment is received and at the rate of the Bank of Russia on the day of shipment.
There are several exceptions to this rule. One of them concerns the proceeds received for goods (works, services) subject to VAT at the rate of 0%. The foreign exchange earnings that you received for these goods (works, services) should also be converted into rubles at the exchange rate of the Bank of Russia.
A special date for the recalculation of foreign exchange earnings is also established for tax agents who purchase goods (works, services) from foreigners who are not registered with the tax authorities of the Russian Federation. The tax agent is obliged to calculate, withhold at the expense of funds to be transferred to a foreign person, and pay the amount of VAT to the Russian budget. It is necessary to recalculate the amount in currency that is payable to a foreigner on the date of actual implementation of the costs of paying for goods (works, services).
The cost of goods (works, services) for VAT purposes is determined as follows.
If the goods are excisable (cigarettes, alcohol, gasoline), then the amount of excise tax is taken into account in its value. The amount of VAT that must be presented to the buyer is not included in the price.
For taxation purposes, as a general rule, the price of goods (works, services) specified by the parties to the contract is accepted. It is assumed that it corresponds to the level of market prices.
However, in some cases, the tax authorities may verify that the prices applied are correct.
With regard to transactions, income and (or) expenses for which are recognized in accordance with Chapter 25 of the Tax Code of the Russian Federation starting from January 1, 2012, this is possible if the parties to the transaction are interdependent.
The tax base is equal to the cost of goods (works, services) also in the following cases:
) on commodity exchange (barter) operations;
) in case of gratuitous transfer of goods (works, services);
) when transferring the right of ownership to the subject of pledge to the pledgee in case of non-fulfillment of the obligation secured by the pledge;
) when transferring goods (results of work performed, rendering services) for payment in kind.
Individual enterprisesdue to the specifics of their activities, they sell goods (works, services) not at free (contractual) prices, but at state regulated prices, which are established by state authorities or local self-government, or at prices taking into account the benefits established by these authorities. In this case, the tax base is determined as the price actually charged to the buyer.
When selling property, accounted for at cost, including "input" VAT, the tax base is determined as the difference between the sales price calculated on the basis of market prices, including VAT, excises (for excisable goods), and the value of the property being sold (residual value, taking into account revaluations) Thus ,
tax base = sale price - book value,
where the sale price is the price under the contract, including VAT, excise tax (for excisable goods);
book value - the value of the property being sold, reflected in the account of the seller.
When buying a carfor resale from individuals who are not VAT payers, the tax base will be the difference between the market price of its sale and the price of its acquisition.
In other words, the tax base is the inter-price difference:
Tax base = Sales price with VAT - Purchase price from an individual
where the sale price is the price at which you sold the car, including VAT. In this case, the sale price must correspond to the level of market prices.
When selling agricultural productsand products of its processing purchased from individuals who are not VAT payers, the tax base is determined as the difference between the sales price calculated on the basis of market prices, including VAT, and the purchase price of these products.
In other words, the tax base in the situation under consideration is the inter-price difference and is defined as follows:
tax base = sale price - purchase price,
where sale price - the price, including VAT, at which the products are sold;
purchase price - the price at which the products were purchased from individuals.
In the production of goods from give-and-take raw materialsthe tax base will be equal to the cost of processing raw materials, their processing or other transformation, taking into account excises (for excisable goods) and excluding VAT.
Therefore, the tax base includes only the cost of services provided by you as a processor, which is specified in the contract, excluding VAT.
The cost of customer-supplied raw materials (materials) is not taken into account when determining the tax base.
Thus, the tax base = the price of services,
where the price of services is the contractual price of services without VAT.
When selling (works, services) under futures transactionsthe tax base is determined as the cost of these goods (works, services) specified directly in the agreement (contract), but not lower than their value calculated on the basis of market prices in force on the date on which you must determine the tax base in accordance with the rules of Article 167 of the Tax Code RF. The cost of goods (works, services) includes excise tax (for excisable goods) and does not include VAT.
So tax base = sale price > (=) market price,
where the selling price is the selling price established by the contract, including excise tax (for excisable goods) and excluding VAT;
market price - the market price of goods (works, services), which is valid on the date of determining the tax base (for example, on the date of shipment).
Increase the tax basefor VAT, amounts received for goods (works, services) sold:
in the form of financial assistance;
to replenish special purpose funds;
to increase income;
otherwise related to payment for goods (works, services) sold.
The moment of determining the tax base- this is the date on which the tax base is recognized as formed in order to calculate and pay VAT on it. As a general rule, the tax base is determined on the earlier of the two dates:
) on the day of shipment (transfer) of goods (works, services), property rights;
) on the day of payment, partial payment on account of the forthcoming deliveries of goods (performance of work, provision of services), transfer of property rights.
In other words, if you receive an advance payment (advance) from a buyer, then you determine the tax base and charge tax on the day you receive this advance payment (advance).
Taxable period. tax rate
The tax period for VAT is a quarter
There are currently five rates of value added tax.
VAT rate 0%
for exported goods;
for works (services) related to the transportation (transportation) of goods, in particular for international transportation of goods and escort services, transportation or transportation of goods, as well as loading or reloading of exported or imported goods;
on services of international transportation of goods;
transportation or transportation of goods placed under the customs procedure of customs transit. We are talking about the transportation of foreign goods from the customs authority at the place of arrival in the Russian Federation to the customs authority at the place of departure from the Russian Federation. In this case, for example, services for the transportation of goods from Japan to Kazakhstan through the territory of the Russian Federation do not fall under the customs transit procedure and are taxed at a general rate of 18%.
on goods (works, services) placed under the customs procedure for processing. Services for the provision of railway rolling stock, services for the transportation of passengers and luggage. It is valid if the point of departure and destination is located outside the Russian Federation and is issued on the basis of unified international transportation documents.
Rate 10%
when selling food products in accordance with the List approved by the Decree of the Government;
when selling goods for children in accordance with the List approved by the Government Decree;
when selling periodicals and book products related to education, science and culture in accordance with the List approved by the Government Decree;
when selling medical goods in accordance with the List approved by the Government Decree;
when selling pedigree cattle, pigs, sheep, horses, pedigree eggs and other goods referred to in paragraph 5 p2 of article 164 of the Tax Code of the Russian Federation;
when providing services for the transfer of pedigree livestock and poultry into possession and use under financial lease (leasing) agreements with the right to purchase.
Rate 18%
Applies in all other cases not specified above.
1.5 Estimated VAT rates 10/110 and 18/118
There are two estimated rates for value added tax, which correspond to the rates of 10 and 18%. Estimated rates are defined as a percentage of the main tax rate (10 or 18%) to the tax base, taken as 100 and increased by the appropriate tax rate (10 or 18%) (clause 4, article 164 of the Tax Code of the Russian Federation).
Thus, the settlement rates are determined by the following formulas:
) 18/ (100 + 18);
) 10/ (100 + 10).
Estimated rates are applied in the following cases:
) upon receipt of funds related to payment for goods (works, services) provided for by Article 162 of the Tax Code of the Russian Federation;
) upon receipt of advances on account of the forthcoming delivery of goods (works, services), transfer of property rights;
) when tax is withheld by tax agents;
) when selling property acquired on the side and accounted for with tax in accordance with paragraph 3 of article 154 of the Tax Code of the Russian Federation;
) when selling agricultural products and products of their processing in accordance with paragraph 4 of article 154 of the Tax Code of the Russian Federation;
) when selling cars that are purchased for resale from individuals, in accordance with paragraph 5.1 of article 154 of the Tax Code of the Russian Federation;
) when transferring property rights in accordance with paragraphs 2 - 4 of article 155 of the Tax Code of the Russian Federation.
1.6 The procedure for calculating and paying VAT by tax agents
Tax agents are persons who are obliged to calculate tax for the taxpayer, withhold it from the taxpayer's income and transfer it to the budget system of the Russian Federation.
Tax agents, in fact, are intermediaries between taxpayers and the state (regulatory authorities).
In this case, for persons who are not taxpayers, you do not need to pay tax. For example, this applies to cases when goods (works, services) are purchased from a foreign individual who is not an individual entrepreneur, or the seized property of individuals is sold by a court decision.
Persons are recognized as a tax agent for VAT if:
) goods (works, services) are purchased, the place of sale of which is the territory of the Russian Federation, from foreign persons who are not registered with the tax authorities of the Russian Federation
) leased (purchased) federal property, property of constituent entities of the Russian Federation and (or) municipal property from state authorities and administration and (or) local governments;
) confiscated property, property sold by a court decision, ownerless valuables, treasures and purchased valuables, as well as valuables that have passed by right of inheritance to the state, are sold. The exception is the sale of property (property rights) of debtors declared bankrupt.
) goods (works, services, property rights) of foreign persons that are not registered with the tax authorities of the Russian Federation are sold as an intermediary with participation in settlements;
) the person is the owner of the ship on the 46th calendar day after the transfer of ownership to him (as to the customer of the construction of the ship), if before this date he has not registered the ship in the Russian International Register of Ships.
) tax agents are also recognized as organizations and individual entrepreneurs who apply special regimes in the form of the simplified tax system, UTII, UAT, patent taxation system or are exempt from VAT
When purchasing goods (works, services) from foreign persons, an organization or entrepreneur is recognized as a tax agent if the following conditions are met:
) is registered with the tax authority of the Russian Federation.
A representative office of a foreign organization that is registered with the Russian tax authorities can also act as a tax agent.
) the place of sale of goods (works, services) purchased from foreigners is the territory of the Russian Federation.
) the foreign person is not registered with the tax authorities of the Russian Federation as a taxpayer.
If a foreign person - the seller of goods (works, services) is registered with the tax authorities of the Russian Federation as a taxpayer, then the organization or entrepreneur, as a buyer, does not have the duties of a tax agent.
In order to fulfill the duties of a tax agent when purchasing goods (works, services) from a foreigner, you need VAT from the funds due to the foreign seller and transfer the tax to the budget. So, first you need to determine the amount of VAT that should be withheld from the income of a foreigner. To do this, you need to determine the tax base and multiply it by the tax rate.
The tax base is determined as of the date of transfer to the foreigner of payment for goods (works, services), including preliminary. The tax base is calculated as the sum of a foreigner's income from the sale of goods (works, services), including tax. At the same time, the tax base increases by the amounts associated with payment for goods (works, services) sold. As a rule, the amount of income from sales is the price of goods (works, services), which is established in the contract.
The tax base must be determined separately for each transaction with a foreign person. Therefore, even with a stable and regular purchase of goods (works, services) from the same foreign person, an organization or entrepreneur is not entitled to determine a common base for all transactions and then calculate the total amount of VAT from this base.
Separate accounting of tax bases for each transaction with foreigners is necessary, among other things, for the correct filling of the VAT tax return.
If payment is made not in rubles, but in foreign currency, then your transaction costs must be converted into rubles at the exchange rate of the Bank of Russia on the date of payment.
The amount of VAT on the income of a foreign person must be determined by the calculation method. To do this, apply the estimated tax rate of 18/118 or 10/110.
In this case, the tax agent must himself issue an invoice for the goods (work, service) purchased from a foreign person.
1.7 Improving the mechanism for calculating and paying VAT
The main changes to Part 1 of the Tax Code were introduced by Federal Law No. 134-FZ dated June 28, 2013 "On Amendments to Certain Legislative Acts of the Russian Federation in the Part of Combating Illegal Financial Transactions".
For example, persons who are obligated to submit a declaration in electronic form must ensure that they receive from the tax authority an electronic document flow of documents, explanations, notifications of a call to the tax authority via telecommunication channels through an operator. At the same time, these persons are obliged to submit to the tax authority a receipt confirming the receipt of such documents in electronic form via telecommunication channels.
It should be noted that in the event that the taxpayer fails to comply with the specified requirements for the transfer of a receipt for acceptance of the requirement for the provision of documents, or the necessary explanations, the head of the tax authority has the right to decide to suspend the taxpayer's operations on his bank accounts and transfers of his electronic funds. Changes have been made to Article 76 of the Tax Code.
Also, the head of the tax authority has the right to take a similar decision to suspend operations on bank accounts in other cases:
if the taxpayer fails to submit a tax return within 10 days after the expiration of the established period;
tax agent - organization and tax payer - organization;
individual entrepreneurs - taxpayers, tax agents, payers of fees;
organizations and individual entrepreneurs who are not VAT payers, who are required to submit tax declarations in electronic form via telecommunication channels;
notaries in private practice.
The head of the tax authority has the right to decide to suspend operations on bank accounts and transfers of its electronic funds within three years.
The following changes have been made to Article 88 of the Tax Code.
In the event of discrepancies or inconsistencies between the information on transactions contained in the VAT returns submitted by the taxpayer, the information on these transactions contained in the VAT tax return submitted to the tax authority by another taxpayer, or in the register of received and issued invoices, submitted to the tax authority. If such contradictions indicate an understatement of the amount of tax payable to the budget or an overstatement of the amount of VAT claimed for reimbursement, the tax authority has the right to demand invoices or other primary documents relating to these transactions.
All documents must be in electronic form. Since September 2010, amendments were made to part 1 of the Tax Code of the Russian Federation and through telecommunication channels it was possible to submit to the tax authorities only a document that was created in electronic form, and not on paper. This procedure was voluntary, it could be applied by taxpayers at their discretion. Today, the moment has come that everyone has such an opportunity. Thus, invoices created on paper cannot be sent to the tax office.
From 01/01/2015, if certain contradictions and inconsistencies are revealed during a desk audit of VAT declarations, indicating an understatement of VAT amounts payable or an overestimation of tax amounts payable, the tax authority will have the right to inspect territories, premises, documents (changes in Art. 91.92 of the Tax Code of the Russian Federation).
Until 01/01/2015, the tax authority was entitled to inspect the premises only as part of an on-site audit, after 01/01/2015 the tax inspectorate has the right to inspect the premises and primary documents as part of a desk audit. A desk audit is a verification of declarations at the location of the tax authority, if no deviations are found, then the taxpayer will not even know that he had a desk tax audit. It will only find out if, during such an audit, certain violations or inconsistencies were identified, in which case the tax inspectorate can conduct an on-site visit.
Access to the premises or to the territory of the audited person of officials of tax authorities is made on the basis of the decision of the head of the tax authority to conduct an on-site audit upon presentation of service certificates and a reasoned decision of the official of the tax authority carrying out a desk tax audit.
In accordance with paragraph 5 of article 174
In order to bring the rules of tax and accounting closer together, the concept of sum differences from Chapter 21 of the Tax Code of the Russian Federation was excluded. Now they use a different wording - "differences in the amount."
The VAT base is not adjusted in the event of a change in the exchange rate of foreign currency (conventional units), if, according to the terms of the contract, payment for goods sold, works of services, property rights is provided for in rubles in an amount equivalent to a certain amount in foreign currency or conventional units of Article 153 of the Tax Code of the Russian Federation. And the differences arising from the change in the exchange rate from 07/01/2014, the amount differences were renamed into "differences in the amount of tax". For the amount of these differences, the VAT taxable base of the taxpayer is not adjusted and is non-operating income (non-operating expenses) for income tax.
Differences in the amount of tax arise when the taxpayer first ships the goods and then receives payment. In this case, the date of shipment is considered the moment of determining the tax base. Differences in the amount of tax do not arise if the taxpayer first receives an advance payment at the time of determining the base, and then ships the goods. In accordance with paragraph 14 of article 167 of the Tax Code of the Russian Federation, we recalculate the taxable base only at the time of shipment and the taxpayer should not have a difference in the amount of tax.
In accordance with the new provisions of clause 16, article 167 of the Tax Code of the Russian Federation, from 07/01/2014, the date of transfer of this object to the buyer according to the transfer deed (other transfer document) is recognized as the moment of determining the tax base for VAT on the sale of real estate. The day of payment (partial payment) against the upcoming deliveries of goods is also the moment for determining the tax base, that is, the norm was clarified that both the day of transfer and the day of advance payment are the moment for taxation for VAT and income tax.
From 01.07.2014 the invoice can be signed by an authorized representative of an individual entrepreneur.
From 01.01.2015, it has been established from which documents information is included in the VAT declaration: the taxpayer's purchase book and sales book, the register of received and issued invoices, invoices (clause 5.1 of article 174
The VAT declaration must be submitted to the inspection no later than the 25th day of the month following the expired tax period (clause 5 of article 174
The deadlines for paying VAT to the budget have been extended by 5 days and amount to the 25th day of the month following the reporting one. (item 1
1.8 Changes in the calculation and payment of VAT by taxpayers
VAT taxpayers should not keep registers of received and issued invoices (from clause 3 of article 169
If the taxpayer's revenue from the sale of goods, works, services (excluding VAT) for the previous three consecutive calendar months does not exceed 2 million rubles, he can use the right to exemption from the obligations associated with the calculation and payment of VAT (paragraph 1 of Art. .145
Previously, by virtue of paragraph 8 of Article 145
Operations for the sale of property and (or) property rights of bankrupt debtors are not recognized as an object of VAT (clause 15, clause 2, article 146 of the Tax Code of the Russian Federation);
When using fixed assets and intangible assets in operations subject to VAT at a zero rate, it is not necessary to restore the tax previously accepted for deduction (clause 5 clause 3 article 170 has become invalid
Since January 1, 2015, para. 2, clause 7, article 171 has been declared invalid
This procedure has been clarified by tax legislation since the current year due to the presence of numerous disputes regarding the legality of deducting VAT on all normalized expenses or only representation and travel expenses. This position was differently shared by the Ministry of Finance of Russia and the Presidium of the Supreme Arbitration Court of the Russian Federation. Judicial practice on this issue was also ambiguous.
Services rendered by Russian air carriers for the transportation of goods from a point of departure to a point of destination located outside of Russia, in the event that during transportation the aircraft lands in Russia, and the place of arrival of goods in the Russian Federation and the place of their departure from the country coincide, are subject to VAT in Russia at a zero rate, subject to the submission of a certain set of documents (clause 4.4, clause 1, article 148, clause 2.10, clause 1, article 164
VAT deductions provided for in paragraph 2 of Article 171
It is possible to receive a VAT deduction on the basis of invoices received at the end of the tax period in which the goods are registered, but before the deadline for submitting the declaration for the specified period. That is, if the goods arrived at the warehouse before the end of the month, and the invoice was received before the 25th day of the next month, then the taxpayer has the right to declare a VAT deduction in the current tax period with an entry in the purchase and sales book.
It is necessary to note several comments to paragraph 3 of Article 169 of the Tax Code of the Russian Federation on registration in the book of sales of documents with the written consent of the parties to the transaction not to draw up invoices. The specified consent not to draw up invoices must be fixed in the contract. This position is contained in the Letter of the Ministry of Finance dated 09.10.2014 No. 03-07-11/50894. When carrying out a transaction for the sale of goods, works, services, property rights, upon the written consent of the parties to the transaction on the taxpayer's failure to draw up invoices, the taxpayer shall have the right not to draw up invoices for persons who are not taxpayers of value added tax, as well as persons exempted from the performance of duties of a taxpayer related to with the calculation and payment of VAT. This rule does not apply to taxpayers who use the VAT exemption.
Changes in tax legislation for persons who are not VAT payers or who are taxpayers exempt from their obligations
Tax agents who are not VAT payers or are taxpayers exempted from the performance of obligations related to the calculation and payment of this tax must submit VAT returns in electronic form. Such an obligation arises if they issue or receive invoices when carrying out business activities in the interests of another person on the basis of intermediary agreements or, in certain cases, on the basis of a transport expedition agreement, as well as when performing the functions of a developer (paragraph 3, clause 5 article 174 of the Tax Code of the Russian Federation).
The obligation to keep a register of received and issued invoices is retained for intermediaries, freight forwarders and developers, including if they are released from the obligation to calculate and pay VAT, or are not recognized as VAT payers (clause 3.1 of Article 169
Intermediaries, freight forwarders and developers who are not tax agents must submit to the inspectorate in electronic form a register of received and issued invoices in the course of intermediary, forwarding or developer activities in the event that they are released from obligations related to the calculation and payment VAT, or are not recognized as payers of this tax (clause 5.2 of article 174
The obligation of the entrepreneur to restore the VAT previously accepted for deduction during the transition to the patent taxation system is fixed (paragraph 5, clause 2, clause 3, article 170 of the Tax Code of the Russian Federation).
1.9 Features of VAT taxation on transactions with taxpayers registered in the territory of the Republic of Crimea or the Federal City of Sevastopol
Article 162.2 of the Tax Code of the Russian Federation provides for the specifics of the VAT refund procedure for transactions with taxpayers of the Republic of Crimea or the city of Sevastopol.
According to the specified features, VAT amounts presented by taxpayers of the Republic of Crimea or the city of Sevastopol and not accepted for deduction before December 31, 2014 are subject to deduction no later than July 1, 2015 by:
goods (works, services) purchased during 2014 - on the basis of tax invoices issued in accordance with clause 3.5 of the Guidelines;
on the advance payment transferred during 2014 on account of the forthcoming purchase of goods (works, services) - on the basis of tax invoices issued in accordance with clause 3.5 of the Methodological Recommendations, an agreement providing for the transfer of the amounts of such an advance payment, as well as documents confirming its actual transfer.
A special procedure for calculating VAT, provided for by the Decree of the State Council of the Republic of Crimea No. 2010-6/14 dated April 11, 2014 (subject to amendments and additions) in relation to transactions for the sale of goods (works, services) carried out, starting from January 1, 2015, by taxpayers of the Republic Crimea and the city of Sevastopol, not applicable, i.e. VAT is calculated at the rates stipulated by the Tax Code of the Russian Federation, taking into account the fact that a free economic zone has been created on the territory of the Crimean Federal District.
Conclusion
Value added tax is one of the key taxes in the modern tax system in most countries of the world. The specified tax ensures stable receipts of revenues to the state budget, and also does not cause significant distortions in the production and consumption of goods and services.
Value added tax has a wider tax base, because it is levied not only on retail sales, but also on all non-production purchases of enterprises in which enterprises act as end consumers, including work performed by the enterprise itself for its own needs, the VAT collection technique ensures the collection of tax at all stages of production.
The modern mechanism for improving the calculation and payment of VAT is primarily associated with measures related to combating illegal financial transactions. At present, this is of key importance in our country.
In addition, the amendments to the current tax legislation define a wider range of powers on the part of the tax authorities related to monitoring violations of tax legislation in terms of its calculation and payment.
Despite this, the tax code has been amended in favor of taxpayers, primarily related to the use of additional opportunities to declare VAT paid earlier to suppliers for reimbursement.
Bibliography
1.Tax Code of the Russian Federation, Chapter 21
2.Federal Law No. 134-FZ dated June 28, 2013 "On Amendments to Certain Legislative Acts of the Russian Federation in the Part of Counteracting Illegal Financial Transactions".
.Decree of the Government of the Russian Federation "On Forms and Rules for Completing (Maintaining) Documents Used in Value Added Tax Calculations" dated December 26, 2011 No. 1137 (as amended on November 29, 2014).
.Order of the Ministry of Finance of the Russian Federation "On approval of the Procedure for issuing and receiving invoices in electronic form via telecommunication channels using an electronic digital signature" dated April 25, 2011 No. 50n.
.Letter of the Ministry of Finance of the Russian Federation dated October 24, 2013 No. 03-07-09 / 44918 "On the preparation of invoices and payment of VAT by a taxpayer using the simplified tax system when performing contract work for state (municipal) needs under an agreement, as well as the execution of primary accounting documents" .
.Letter of the Ministry of Finance of the Russian Federation "On registration in the sales book of documents with the written consent of the parties to the transaction for the failure to draw up invoices" dated 09.10.2014 No. 03-07-11 / 50894.
.Letter of the Ministry of Finance of the Russian Federation "On the submission of a declaration of value added tax in electronic form" dated February 18, 2014 No. GD-4-3 / 2712.
.Letter of the Ministry of Finance of the Russian Federation "On the submission of tax returns for value added tax" dated 04.04.2014 No. GD-4-3/6132.
.Tax Guide. A practical guide to VAT.
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The amount of value added tax payable to the budget on taxable turnover is determined as the difference between the amount of value added tax accrued on taxable turnover and the amount of tax credited. This method of calculating VAT is called the offset method of accounts and is the most common in world practice.
The amount of value added tax to be offset is:
1. the amount of tax payable by the supplier on invoices issued with the allocation of value added tax in them;
2. the amount of tax indicated in the cargo customs declaration, drawn up in accordance with the customs legislation of the Republic of Kazakhstan, and paid in accordance with the established procedure to the budget of the republic, and non-refundable in accordance with the terms of the customs regime;
3. the amount of tax indicated in the customs document confirming the payment of value added tax for a non-resident;
4. the amount of tax indicated in the ticket issued for railway or air transport;
5. the amount of tax indicated in the documents used by utility providers, payments for which are made through banks;
6. in cases of registration for VAT - the amount of tax indicated in the inventory list of the remaining goods, drawn up on the date of registration for value added tax, subject to confirmation by the required documents;
7. in the case of the purchase of goods (works, services) using cash registers with fiscal memory and the issuance of a control receipt, the tax amount indicated in the cash register receipt.
The tax period for value added tax is a calendar month or quarter at the choice of the value added tax payer, except for the cases considered below:
1. If the average monthly amount of value added tax payable to the budget for the previous quarter is more than a thousand MCI, then the tax period is a calendar month.
2. For payers of value added tax applying a special tax regime for legal entities - producers of agricultural products, the tax period for value added tax payable to the budget from the implementation of activities covered by the said special tax regime is a tax year.
Tax return. Value added tax payers are required to submit a VAT return for each tax period no later than the 20th day of the month following the tax period.
Deadlines for payment of value added tax. Payers of value added tax are obliged to pay tax to the budget for each tax period before or on the day of the deadline for submitting a declaration on value added tax.
Value added tax on imported goods is paid on the day determined by the customs legislation of the Republic of Kazakhstan, with the exception of value added tax payable by the taxpayer by the offset method.
The deadline for payment of value added tax on imported goods may be changed if a deferral is granted.