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 Industrial Site Icon |
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Add Industrial Site icon to cartIcon sizes: 256x256, 48x48, 32x32, 24x24, 20x20, 16x16
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Tags: heart desktop icons, industrial icon set, zune icons, web graphic icons, create web page icon
The VAT to the state = the VAT received from buyers it- The VAT, paid to the seller = 22,50 rivers - 18 rivers = 4,50 rivers
If we add one more action the VAT sum to payment to the state will change in an example of calculation of the VAT. We will admit, the organisation simultaneously with operation of purchase and sale of the goods has got reference books for own use for the sum 20 rivers taking into account the VAT:
The literature price = the price without the VAT + the VAT =
= 16,95 rivers + 3,05 rivers - 20 rivers
Then VAT calculation for payment to the state will be following:
The VAT received - the VAT paid = 22,50 rivers - 18 rivers it
- 3,05 rivers = 1,45 rivers
Following the results of activity for the accounting period we should pay to the state 1 river 45 copeck a little.
The negative difference can turn out. It is normal. Means, you have bought more than have sold. I pay attention: it is considered all received and paid VAT. What you have paid both for the goods, and for services.
We consider that simultaneously with operation of purchase and sale of the goods, acquisition of reference books the organisation has paid a subscription to the newspaper in cost 150 rivers taking into account the VAT:
The price of a subscription without the VAT + the VAT = 127,12 rivers + 22,88 rivers = 150 rivers
We recalculate the VAT for payment to the state:
The VAT received - the VAT paid = 22,50 rivers - 18 rivers it
- 3,05 rivers - 22,08 rivers =-20,63 the river
As you can see, negative value of the VAT has turned out. If instead of service or the goods intended for own use, the goods for sale have been bought, but it would not have time to realise during the accounting period the VAT would be considered in the same way. If during the accounting period to you have made an advance payment for the goods, and you had not time to buy and ship to this period paid all received on the VAT advance payment leaves to the state. I pay your attention: the sums of the accounting period get to calculations only. If to you have paid the first of a following period it any more we do not take the data into account.
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