Instruction
1
The amount of tax that is payable to the budget, defined in the Russian legislation as the difference between the total amount of tax assessed at the established rate of the tax base and amount of tax deduction (the amount of tax paid when purchasing the goods used in the company's activities).
2
The tax calculation is carried out specifically for each of your bets. VAT paid when purchasing goods, services or works that are not subject to taxation, a deduction cannot be made.
3
The object of taxation in Russia is predetermined as realization of goods (works) on the territory of the Russian Federation, realization of collateral or transfer of goods (results of services rendered, work performed) under the agreement on providing compensation or novation of the method, and the transfer of all property rights.
4
The proceeds from the sale of works, goods or services of the transfer of property rights may be determined on the basis of all incomes of the taxpayer associated with settlements for the payment of the specified services or goods, and property rights that were received in cash or in kind, including payment of securities the amount of prepayments.
5
VAT is charged on the sum of the tax calculated from the tax base, less a specific "incoming" VAT, as a rule, confirmed in the invoices. Since this confirmation is not always possible to provide (or the firm's counterparty under the simplified taxation system do not pay VAT), in the Russian Federation the tax base VAT is more than in many countries that use this tax.
6
Thus, there is a special formula that helps determine the amount without VAT: VAT amount must be divided by 1.18. This formula is derived from a formula calculating the sum with a value-added tax.
