Boikarabello ka khoebo: a kamohelo ya "thomello letsatsi" taba

Ka 2010, le boikarabello ka khoebo e phethahatsoa ka tsela eo ka hore letsatsi la thepa ea thepa bakeng sa manolotsoeng tsa lekhetho, mesebetsi excise le VAT e se e kopane - ho nka letsatsi la romeloa ho tloha lebenkeleng kapa polokelo, ikemiseditse ka odara ho khetheha. Ka 2011, molao o ile a kenyelletsa liphetoho tse itseng ho tlhaloso ya letsatsi la thepa ea thepa bakeng sa manolotsoeng ea lekhetho le VAT.

Ka mohlala, le boikarabello ka khoebo ea mabenkele fana ka ho tloha ka la 1 January selemong sena, ho manolotsoeng ea lekhetho letsatsi thepa ea lihlahisoa tla ba:

- ka letsatsi la ho lokolloa ho moreki (mokhatlo o hlophisitsoeng, moemeli lona kapa mokhatlo kopanela ka ho tsamaisa thepa), ha morekisi ha phetha lipalangoang tsa thepa;

- Maemong a mang, sebelisa pele ho moo matsatsi latelang: letsatsi la phetiso ho moreki kapa teka letsatsi (sp,), eo etsa lipalangoang tsa thepa, empa hore tefo e entsoeng ke moreki.

Ka la 1 January, 2012 bakeng sa manolotsoeng ea boikarabello VAT ka thapama khoebo ea romeloa oa lumela:

- ka letsatsi la ho lokolloa ho moreki (mokgatlo khampani ameha ka lipalangoang tsa lihlahisoa) ha morekisi ha phetha lipalangoang tsa thepa;

- letsatsi la thehwa ha tlhahiso ea lipalangoang maemong a mang.

Bakeng sa manolotsoeng tsa mesebetsi excise letsatsi la romeloa ntse e nkoa e le letsatsi la romeloa ho tloha thepa kapa ho tswa polokelo ya, entseng ka tsela e loketseng.

Boikarabello khoebong ea ka lebaka la liphetoho tse ileng payers rarahana e mong ka mokhatlo o hlophisitsoeng oa boikarabello lekhetho. Ka 2010, 'me ka nako eo, e le' nile ha boleloa ka holimo, letsatsi la thepa ea thepa o ile a lumela ho ba lokolloa polokelo ya, ya data lekhetho ka VAT tsamaisane le letseno tlalehiloeng ka kadimomadi ena. Mokitlane akhaonteng 90 , le eena, thehoa ka lebaka la boitsebiso bo fumanoang invoices le bakeng sa thepa ea thepa ho tswa ho polokelo (ho ya ka letsatsi la ho lokolloa ha thepa ho tswa polokelo ya). E Thehiloe ho ya data tsena, le boikarabello ka khoebo le thehilwe melao bakeng sa lekanngwang botlaaseng lekhetho bakeng sa tlhahiso ea manolotsoeng lekhetho. Joale, ka mokhatlo o hlophisitsoeng oa chelete e kenang le boikarabello hlahiswa hlakisa hore maemong a mang, ho ke ke ho hlokahala hore ho hlokomela letsatsi la letsatsi thepa ea thehwa ha lihlahisoa tsa lipalangoang. Joalo tsamaiso ea ke ho le bonolo ka ho fetisisa ho sebelisa 'me, ka linako tse ling, ho hloka mokhatlo o hlophisitsoeng ho etsa e eketsehileng ea lekhetho le boikarabello botlaaseng bakeng bala VAT.

Boikemisetso ba ho letsatsi la thepa ke ea bohlokoa haholo mabapi le thepa e romeloa linaheng tse ling. Bakeng sa thepa. beha deadlines itseng bakeng sa bopaki bo videong ea ke diyantle tsa thepa kantle ho naha (matsatsi a 180 ho tloha qalong ea thepa e - bakeng sa thepa romeloa linaheng tse ling ho re setho sa Soviet Meetlo, 'me matsatsi a 60 - bakeng sa thepa romeloa linaheng tse ling ka ho mmuso, tseo tse sa, e leng seo, ka theha litaba ka khoebo payers na le tokelo ea ho se bontša ka lebelo la tshebediso ya phatlalatso ea VAT ka ho ba sieo ha bopaki joalo e le hore ho rarolla mathata a hona joale ba boikarabello ka "letsatsi la romeloa" khoebo ea lumela. amb letsatsi thepa tsamaisa ka kotloloho ho moreki ka thomello e akarelletsa motsamao oa tsamaisa ka tsela e itseng tlhaloso ena e sebetsa ho makhetho a mararo: .. la VAT, lekhetho le mesebetsi excise Ha e le manolotsoeng ea VAT, mokhatlo o hlophisitsoeng o nang le tokelo ea ho ba ngolisa ka leano le boikarabello ba e mong oa mekhoa e 'meli ea le manolotsoeng lona :. waybill foromo tshimololang-1, kapa CMR-lefiswang ena nolofalitsoeng boemedi thuso mekhatlo le ho hloekisa le boikarabello lekhetho (16 c.) (22 g.). Ho phaella moo, ho sebelisoa ha dipopontshwa tsena e ne e tla haholo optimizirovaat mekhatlo boikarabello khoebo, haholo-holo pele ke diyantle mosebetsi.