One of the most famous payments that every entrepreneur meets is.
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What is value added tax?
The payment in question is indirect, that is, it is only a markup on the price and is not included in income or other transactions.
In simple words, the indicator in question is added only to the price, but is not withdrawn from your profit, as in.
The consumer, at the time of making a purchase (for example, in), becomes an automatic payer of this payment, since the total amount of the goods includes value added.
The payment in question may vary depending on the type of sale of goods. The main determinant of the amount of payment is the rate for certain products.
According to article 164 of the Tax Code of the Russian Federation, payment is charged at the following rates:
- 0% applies to goods sold in specific areas.
- 10% applies to a certain list of food products, goods for children, books and medicines and other goods.
- 18% applies to all products that are not included in the first or second group. This rate is the most common in the field of trade today.
If, according to the results of the quarter, the company's revenue is no more than 2 million rubles, then the company may be exempted from paying the payment. The state is not obliged to release the company from payments, this is only the desire of the enterprise itself.
The exemption is issued for a year, after which it is necessary to renew or re-introduce an additional payment.
To obtain official permission for non-payment of a payment, it is necessary before the 20th day of the first month of the new quarter to contact the tax service with an application and supporting documents from the accounting department.
How to calculate VAT from the amount?
The calculation is made as follows:
Examples
In order to correctly use the above formulas, it is necessary to analyze them with an example. We considered two cases that differ in the size of the bet.
It is known that the price of one batch of cheese is 6,000 rubles. At the same time, the company makes calculations in the ratio of 18% of the rate. You need to know the value added tax from the amount.
- NB = 6000
- Hst = 18%
For calculation we use:
NB * Hst \ 100, respectively 6000 * 18 \ 100 \u003d 1080.
Answer: 1080 rubles.
It is known that the price of one batch of children's goods is 10,500 rubles. In this case, the company makes calculations in the ratio of 10% of the rate. You need to know the VAT from the amount.
So, we know the following data:
- NB = 10 500
- Hst = 10%
To perform calculations, we use:
NB * Nst \ 100, respectively 10 500 * 10 \ 100 \u003d 1050.
Answer: 1050 rubles.
If you notice, then the received numerical data is indicated as a whole digit, without a remainder.
How to calculate VAT including?
In this case, we need to allocate the amount of tax from the total amount, according to the rate used. According to the legislation, the rate is 18%. Now we need to calculate the same percentage of the rate.
Examples
One pack of pillows costs 56,000 rubles. In their calculations, the accounting department of the company in its own uses a rate of 18%. We are faced with the task of calculating the value added tax as well.
VAT \u003d C \ 1.18 * 0.18, respectively 56,000 \ 1.18 * 0.18 \u003d 8542
Answer: 8542.
A box of books costs 8,000 rubles. In this situation, the rate will be 10%. We are faced with the task of finding VAT as well.
VAT \u003d C \ 1.10 * 0.10, respectively 8000 \ 1.10 * 0.10 \u003d 727.
Examples
One batch of flowers has a price of 7,000 rubles, and the rate is 18%. We are faced with the task of calculating the price together with the tax.
We calculate according to the following formula:
C \u003d NB * 1.18, respectively, C \u003d 7,000 * 1.18 \u003d 8260.
Answer: 8260.
One supply of tablets costs 4,000 rubles, and all calculations are based on a 10% rate. Let's calculate the final price together with the tax.
Calculations are made according to the following formula:
C \u003d NB * 1.10, respectively, C \u003d 4,000 * 1.10. = 4400.
Answer: 4400.
illustrative examples
So, in order to learn how to independently make calculations, it is recommended to see illustrative examples.
So, consider the following situation:
APK LLC produces a batch of sweets in the amount of 100 thousand pieces for 50 rubles. for a unit. The rate in this case is 18%. We need to calculate the tax including the rate and, accordingly, the final price.
- We determine the NB, that is, the price of the entire batch excluding tax:
Price * quantity = batch price, from here
50 * 100 000 = 5000 000
- VAT \u003d NB * Nst \ 100, from here
5000 000 * 18\100 = 900000
- We calculate the total
We need to add the indicators from the first and second steps, we get
5000000 + 900000 = 5900000
- Calculate the total amount:
C \u003d NB * 1.18
5000000 * 1,8 = 9000000
From the data obtained, we were able to determine the following indicators:
- Cost without tax = 5000000
- 18% = 900000
- Total amount = 9000000
If a rate of 10% is used in this calculation, then, accordingly, other formulas will be used that were given above and, as a result, other indicators will be obtained.
Let's look at another situation:
According to the APK price list, the price of a box of wafers is 300 rubles per unit. The buyer placed an order for a batch of 15,000 pieces. We are faced with the task of calculating 18%.
- Calculate the total cost:
Cost per unit * ordered batch, we get
300 * 15 000 = 4500000
- VAT \u003d C \ 1.18 * 0.18, from here
4500000\ 1,18 * 0,18 = 686440
- Amount excluding tax:
We need to subtract the second from the first indicator, we get
4500000 – 686440 = 3813560
From the data obtained, we were able to obtain the following indicators
- Cost without tax = 3813560
- 18% = 686440
- Total = 4500000
You can also make calculations according to the considered scheme if the rate is 10%. Only in this case, you need to use the corresponding formulas for this indicator, which were given above.
So, to make calculations, you do not need to have in-depth knowledge in the field of economics, it is enough to know the formula and correctly substitute the numerical value. You also need to know the tax rate, which is a mandatory component of the calculations.
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If you are not confident in your mathematical abilities, then it is better to consult a specialist. However, we have provided many illustrative examples, thanks to which you can learn how to work with numbers on your own.
