Yini i-VAT? Lesi sifinyezo singavakala kakhulu kubantu abavamile naku-TV. Kepha akubona bonke abantu abazi ukuthi zisho ukuthini lezi zincwadi ezintathu. Kule ndatshana sizokutshela ukuthi i-VAT isho ukuthini nokuthi ingaba yini.
Kusho ukuthini i-VAT
I-VAT imele intela engezwe ngenani. I-VAT intela engaqondile, indlela yokuhoxa eya kwingcebo yezwe yengxenye yenani lentengo enhle, umsebenzi noma isevisi. Ngakho-ke, kumthengi, intela enjalo intela ekhokhiswayo yentengo yezimpahla, ekhishwe kuye ngumbuso.
Lapho uthenga noma yimuphi umkhiqizo, ungabona inani elithile le-VAT kusheke. Iqiniso elithandekayo ukuthi i-VAT ayikhokhelwa umkhiqizo wokugcina, kodwa ibhizinisi ngalinye elibambe iqhaza ekwakhiweni kwalo.
Isibonelo, ukuthengisa itafula, okokuqala kudingeka uthenge amabhodi, uthenge ama-fasteners, i-varnish, uhambise esitolo, njll. Njengomphumela, inani lentela elingeziwe likhokhwa ngumhlanganyeli ngamunye kuketanga:
- Ngemuva kokuthengiswa kwezingodo, isitolo sombazi sizodlulisela i-VAT esikhwameni sezimali (inzalo ngomehluko wentengo yezingodo namabhodi).
- Ifenisha yefenisha - ngemuva kokuthi itafula selithengisiwe esitolo (amaphesenti kusuka kokwehluka kwentengo yamabhodi nemikhiqizo eqediwe).
- Inkampani yezimpahla izoyikhokha i-VAT ngemuva kokubala kabusha izindleko zokuthumela, njll.
Umkhiqizi ngamunye olandelayo wehlisa inani lentela engezwe emikhiqizweni yabo ngenani le-VAT elikhokhelwe amabhizinisi wangaphambilini. Ngakho-ke, i-VAT intela edluliselwe kumgcinimafa kuzo zonke izigaba zokukhiqizwa kwemikhiqizo njengoba ithengiswa.
Kubalulekile ukuthi wazi ukuthi inani le-VAT lincike ekubalulekeni komkhiqizo (izwe ngalinye lizinqumela ngokwalo ukuthi intela kufanele ibe yini komunye noma komunye umkhiqizo). Isibonelo, kumishini noma izinto zokwakha, i-VAT ingafinyelela kuma-20%, ngenkathi kumikhiqizo ebalulekile, isilinganiso sentela singaba yingxenye enkulu.
Kodwa-ke, kukhona ukuthengiselana okuningi okungekho ngaphansi kwe-VAT. Futhi, ubuholi bezwe ngalinye buyazinqumela ukuthi yini okufanele ifake intela enjalo nokuthi yini.
Kusukela namuhla, i-VAT isebenza emazweni angaba ngu-140 (eRussia, i-VAT yethulwa ngo-1992). Iqiniso elithandekayo ukuthi umgcinimafa weRussian Federation uthola ngaphezu kwengxenye yesithathu yemali engenayo evela ekuqoqweni kweVAT. Futhi manje, ngaphandle kukawoyela negesi, isabelo sale ntela kumali engenayo yesabelomali cishe singama-55%. Leyo ingaphezu kwengxenye yayo yonke imali engenayo yombuso!
