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Icon sizes: 256x256, 128x128, 48x48, 32x32, 24x24, 16x16 File formats: ICO, GIF, PNG, BMP ![]() ![]() ![]() ![]() Tags: sweat icon, edward elric icons, virtuawin icons, kde share icons hicolor 32x32 mimetypes image, royalty free iconsLet the price of sale of the goods (service) = 100 riversAt sale to the buyer on this price the VAT size (for 2005 it makes 18 %) is added. It will be the price from the VAT, i.e. An all-round price which the buyer should pay. Thus, the buyer pays: 100 rivers + 18 rivers (18 % of the VAT) = 118 rivers The sale price + the VAT = the Price of sale from the VAT (All-round price) 2. We will admit, expenses for manufacture of a unit of production have made 90 rivers The value-added tax in an ideal = = (100 - 90) it 18 % = 1,80 rbl. There is a value-added tax, i.e. The tax from the margin. In an ideal is the tax raised from a difference between the price of sale of the goods and cost of used materials, the resources, the made expenses. 3. Further the buyer already acts in a role of the seller. He adds the margin. We will admit, 25 rivers But he adds it for the sum without the VAT, i.e. On 100 rivers of the initial price. Thus, its price became 100 rivers + 25 rivers = 125 rivers without the VAT. The full sale price will be 125 rivers + 22,50 rivers (18 % of the VAT) = 147,50 rivers The price of the seller = the initial price + + The margin of the seller = 100 rivers + 25 rivers = 125 rivers Full sale price of the seller = the price of the seller + + The VAT = 125 rivers + 22,50 rivers = 147,50 rivers The buyer will pay to the seller 147,50 taking into account the VAT. 4. The seller has made the margin 25 rivers Has added costs. If we count 18 % from 25 rivers we will receive 4 rivers 50 copeck It and there will be a value-added tax which it is necessary to give to the state. 5. Pay attention: in organisation activity the VAT received from buyers, and the VAT, paid to the seller will be considered. For the first time, at purchase, the VAT size was 18 rivers, in the second time, at sale, 22,50. At purchase the buyer has given to the seller the VAT at a rate of 18 rivers At sale of the bought goods it has received another's VAT at a rate of 22,50 rivers Because of the margin on the goods in 25 rivers there was a difference in the sums of the VAT at a rate of 4,50 rivers And at calculation of size of the VAT for payment to the state that VAT which we have paid, that VAT which we have received undertakes, the difference is considered and it is paid to the state. In this case the difference has coincided with the VAT from the margin of the seller and has made 4,50 rivers: ![]()
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