Advice 1: How to determine the tax base for VAT

In accordance with the tax legislation, the tax base for VAT is determined depending on features produced or acquired by the taxpayer on the side of the goods (performance of works, rendering of services). There are three General rules of its determination: the sale of goods, transfer of goods for own needs and for goods imported into the customs territory of Russia.
How to determine the tax base for VAT
Instruction
1
Tax base when selling goods (works, services) is determined by the taxpayer based on an implementation produced by them or purchased any goods (works, services). It is in General case equal to the cost of goods (works, services), delivered (delivered) to customers. Database access added advances received against future deliveries. Therefore, in order to determine the tax base for the sale of goods, take the cost of the realized goods (work or services) in effect on the earlier date of: the date of shipment or the date of payment. Add to it the advances. The resulting amount will be the tax base.
2
When the transfer of goods (performance of works, rendering services) for own needs, the tax base is determined by the taxpayer as the cost of these goods (works, services) calculated on the basis of sale prices of identical (at their absence - homogeneous) the goods (or similar services), which operated in the previous tax period. If there were none, the tax base will be determined on the basis of market prices (in some cases subject to excise duties) and without the inclusion of tax. Thus, to determine the tax base in this case, find out the approximate market prices for similar goods prevailing in the previous period.
3
When goods are imported into the customs territory of Russia, the tax base is determined by the taxpayer in accordance with tax and customs legislation. To determine the fold:
1. The customs value of goods.

2. The amount of customs duties.

3. In the presence of excise duty is payable by the excise tax.
The sum of these three values will be the tax base. Remember that the tax base is determined separately for each group of goods of the same name, type and brand imported to Russia. If some of these groups have nepodaktsiznogo and excisable goods, the tax base is calculated separately for them. In case with Russia was previously exported the goods for processing and then returned to Russia, VAT is payable with the processing of these goods, therefore, the tax base is the cost of their processing.

Advice 2 : How to calculate the amount of value added tax

The amount of the tax on added cost is calculated depending on a specific product and differs in the relevant interest rate. This kind of tax is indirect because it is charged not with the manufacturer and the consumer of goods or services. In other words, this amount is added to the price at which sold.
How to calculate the amount of value added tax
Instruction
1
Find out the interest rate of VAT on this type of product. For 2012 there are three tiers of interest rates: 0%, 10% and 18%. 0 percent, i.e., no tax on added value, used in the sale of goods or services destined for export or transit through the territory of the country. Are the products passing through the free customs zone, as well as works and services related to its production, including the carriage of passengers or Luggage.
2
10% rate for VAT calculation is used in the implementation of social services and categories of goods specified in the list of article 164 of the Tax code. In addition, it is a periodical publication with the exception of the erotic magazines or advertising, educational and scientific books, medicines and other products of medical purpose.
3
18% rate is applied for taxation of all other goods and services, including: donation/provision, construction and installation work for own consumption, imports of goods into the customs territory of the country, etc.
4
The calculation of the amount of the tax on added cost is one of the four economic problems on percentages: the calculation of VAT, calculation of the amount including VAT amount without VAT and the VAT total. This diversity is explained by the difference of the sides, making the calculation: sellers, buyers, tax authorities.
5
Suppose you chose the rate of 18%. A simple calculation is made according to the formula VAT = S•18% = S•18/100, where S is the taxable amount. To calculate the amount of VAT you first calculate the total amountincluding tax: S1 = S + S•18/100 = S•(1+18/100) = S•1,18.
6
Calculate the amount without VAT, what is the first action to find out the total amount without tax, using the formula of the previous step: S = S1/of 1.18. Select the amount of VAT from the total, which subtract from it the amount without tax, namely VAT = S1 – S = S1 – S1/1,18 = S1•(1 – 1/1,18). Similar calculations are performed for the rate of 10%.
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