NDS

The pronunciation of the words "VAT" at any, even seasoned accountants, there is a certain thrill. And it is justified by objective reasons, because VAT is one of the most complicated tax. Calculation and payment of this tax is regulated by numerous regulations. We try to understand the basics of VAT. Since the actual payer and a final consumer, the value added tax referred to indirectly. To say in simple words, then the final result of the VAT paid ordinary consumers, who buy goods in a shop, order any services or works. How is it going?

VAT represents an "added" value for money, which grows in each stage. simple words, the mark-up to the Resolution of the legislation of a percentage of the services rendered, of works and manufactured goods.

object lesson

In order to understand the "artful wreath" of the tax, you need to understand its meaning and mechanism.

Let us consider the entire chain to a specific example,. Let us see all the stages of the production and subsequent sale, let it be shampoo.

The first stage - the company, which provides the plant with raw materials for the manufacture of cosmetic products. Manufacturer included in the selling price of raw materials first "extra" costs. Further, Plant for the production of cosmetics produced shampoo, I pack it and realized the commercial enterprise. value of the product consists of the price of the purchased raw material, percent of the planned income plant, and VAT, which was added by the manufacturer to "their" part of the price.

But if we consider this example using numbers, then we get that:

118 rubles - the price of raw materials (if you take the VAT at the rate of 18%, it is 18 rubles);
Cost of sales of shampoo commercial enterprise of the plant - 236 rubles (here we see, that at the same rate 18% NDS straight 36 rubles);
The retailer selling price of shampoo - 302 ruble (if the rate remained unchanged, the VAT is valuable 46 rubles).

Because of, the manufacturer of raw materials for the cosmetic product was first source, the price of its payment of the VAT was only 18 rubles. The company for the production of shampoos can take into account the rate of "input" VAT 18 rubles, and since this is obtained, The plant will need to pay VAT (36-18)= 18 rubles. Thereafter, commercial enterprise will take into account the amount of VAT 36 rubles, that which they showed factory for the manufacture of cosmetics VAT, and the company will pay accordingly to the budget 10 rubles (46- 36).

from the foregoing,, it becomes clear, that if we add up all the actors in the chain, then eventually we get the amount of the tax in the final cost of the goods.

so, The amount of VAT in the final cost of the goods is 46 RUB = 18 rubles (enterprise for the delivery of raw materials) + 18 rubles (for the manufacture of cosmetics factory) + 10 rubles (trade company).

Now, when we understand the meaning of this tax, we can safely proceed to the laws, that regulate, as well as monitoring the timely payment.

The subject of taxation and VAT payers

: NDS: easy to difficult

VAT payers are companies, is selected as the taxation form OCHO. In accordance with the rules articles 146 NK RF to the objects of this particular tax calculation include such operations:

Sales of services and works, collateral, goods and the transfer of property rights in Russia;
Transfer of goods, services and works in the territory of the Russian Federation for its own needs;
Construction and mounting robots, which are carried out for their own needs.
To import into Russia of various goods.

When the import of goods, entrepreneurs and companies become VAT payers.

VAT rate

from articles 164 NK RF, regulated three VAT rates the size of:

0% – this rate, which is used exporters, they must document the fact of export transaction, providing to the tax authorities the necessary set of documents;
10% – This rate applies for the majority of food products and children's products;

18% – the largest size, it is set for most of the objects of taxation.

VAT deductions

In calculating the tax base for the tax is the amount of total revenue, but we do not forget about the principles of this tax, which consists of the added value and is formed at each stage. Deduction exists, to the VAT payer can send in their budget only "extra" price.

In the course of your business you pay VAT for the goods, services and works, t. it is. the amount of "input" VAT - the deduction is. It is written about them in the article 171 NK RF.

Recall the example of milk. Amount "input" VAT for dairy plant includes VAT starting material from c / x Company, t. it is. instead of the tax base, take their own revenue from sales of material, and, calculating the VAT from it, as we add to deduct the amount of VAT, we paid for the raw material. That is, we will pay VAT only from the revenue, we received at the enterprise. The same payment scheme will be in a trading company, adding that the amount of VAT received from the proceeds of the milk that have implemented, add to the amount of deductible VAT dairy plant, and to pay the sum of VAT will go along with the trading margin.

The sequence of VAT

NDS: easy to difficult

Article 174 Of the Tax Code says about the frequency and timing of the payment of VAT. Quarter believe reporting time, and pay this tax to the budget need to 20 of the following month. 20 April - the day of payment for the first quarter, 20 – July date for the second quarter, 20 of October and 20 January (of next year) The deadline for payment of the third and fourth days of the quarter.

VAT Refund

Occur such moments, when the amount that is provided for the deduction of VAT greater than the sum of VAT calculated. In such situations, you are guaranteed to have to return the difference. To get this amount, you need to submit the appropriate form of a declaration to the tax office, also undergo a desk audit, and, If after all this, your request is confirmed, then your account will amount laid. This law is painted in in article 176 NK RF.

There was an overpayment of income tax, and want to resolve this issue? solution is, you can take the opportunity to deduct the excess amount of the overpayment of VAT in respect of future payments on profits. Carrying on business, certainly you need to comply with tax obligations, the essence of which includes the payment of taxes. Depending on the form of economic activity, and are due to taxes. If you're a legitimate business and follow a common system of taxation, then you are required to pay income and, accordingly, the VAT. Not rare, in which the organization appears on the VAT overpaid. This occurs for various reasons, for example due to an error, admitted when calculating, while overstating the tax base, or incorrect re-payment of payment orders, and in many other cases. What are the options proposed legislation, to deal with such cases? Taxpayer offered three options, of which:

Subsequent tax periods, pay less identified overpayment. If the overpayment is too big, it is possible to distribute it to multiple fiscal periods.
Refund the overpayment.
Implement perezachet overpayments to other taxes.

This article, consider the third embodiment Actions, which will help the owner make perezachet VAT overpaid, on account of income tax.

legislative acts, for perezacheta

For perezacheta overpayment to other taxes, reference is made to the first paragraph articles 78 NK RF which says, recalculation of the amount that can be made in case if the first tax, on which the overpayment is detected and a second, to be translated, They are local, federal or regional. It means, that produce perezachet Taxes different categories prohibited, eg, between local and regional or between federal and local. First you need to determine which group include taxes, before making perezachet. Income tax and VAT, refer to the federal tax, membership of which in accordance with the Article 13 NK RF certain . Consequently, perezachet between these taxes are allowed to carry out.

The algorithm

The company «№1» carries out wholesale trade in building materials, for the second quarter 2013 year VAT declaration was submitted. The declaration, in column 040, including the amount of $ 60000 rubles. when converted, accountant, made a mistake, counted twice this amount, ie. 120000 rubles, eventually formed the overpayment of 60000 rubles. During the quarter under "income" the amount payable to the budget was in the amount of 50000 rubles, and funds for the repayment of the tax at the firm were absent, due to overpayments. In accordance with 78 Article, clause 4 Tax Code, Company «№1», filed a request to the IRS their, perezachet on overpayment of VAT income. The statement asks implement perezachet amount of VAT overpaid, indicating CSC tax, in the amount 50000 rubles, which was formed by the transfer of the amount of tax to a surplus for the second quarter 2013 of the year, perezachest it to profit in the amount of tax 50000 rubles. The form of this statement is not regulated, but FNS website offers its recommended form, which can be used if necessary. AT perezachet statement on overpayment of taxes The following information must be present:

Tax authority, in which a request is sent
Name of legal or natural person, his INN, PPC, business address and telephone number
name of tax, which is to be made perezachet amount of BCF.

Applications must endorse and be signed by the director and chief accountant, and definitely secured the company's seal. It is important to know, in accordance with the 78 Article, clause 5 NK RF, the decision to transfer will be considered by the tax authority for 10 days, from the date of receipt of the application, or from the moment of signing the act of reconciliation. The decision to offset funds should be transferred to the taxpayer in writing. Consequently, you must apply for a 10-day period prior to the taking into account of tax payment, over which perezachet. In case of delay, you can impose a penalty. In accordance with 78 Article, paragraph 7, of the taxpayer during 3 years old, It retains the right to carry out perezachet from one tax to another.