AVTOZAPRAVKA INTERESUYeTSYa: KAK UMENShIT BAZU YeNP

Nalogoviye i tamojenniye vesti, N 19 ot 3 maya 2012 goda

Soglasno statye 356 Nalogovogo kodeksa nalogooblagayemaya baza dlya AZS umenshayetsya na raznitsu mejdu roznichnoy senoy i senoy priobreteniya benzina, dizelnogo topliva i gaza, previshayushchey ustanovlennuyu predelnuyu natsenku AZS, kotoraya podlejit perechisleniyu v mestniy byudjet. Prosim raz’yasnit, v kakoy stroke otcheta po yedinomu nalogovomu plateju nado umenshat nalogooblagayemuyu bazu na summu, previshayushchuyu predelnuyu natsenku? Kak umenshat nalogooblagayemuyu bazu pri rabote s terminalom? Kak otrazit v uchete? Dlya AZS ob’yektom nalogooblojeniya yavlyayetsya valovaya viruchka (tovarooborot).

Buхgalter AZS,

g. Fergana.

- Soglasno punktu 1 chasti vtoroy stati 356 Nalogovogo kodeksa (NK), pri raschete YeNP avtozapravochnimi stansiyami nalogooblagayemaya valovaya viruchka umenshayetsya na summu:

raznitsi mejdu roznichnoy senoy i senoy priobreteniya benzina, dizelnogo topliva i gaza, previshayushchey ustanovlennuyu predelnuyu natsenku AZS, kotoraya podlejit perechisleniyu v mestniy byudjet;

naloga s fizicheskiх lits na potrebleniye benzina, dizelnogo topliva i gaza dlya transportniх sredstv.

Predelnaya velichina natsenki, ustanavlivayemaya regionalnim finansovim organom v sumaх na odnu tonnu nefteproduktov, realizuyemiх roznichnim potrebitelyam, ostayetsya v rasporyajenii AZS (punkti 11, 12 Polojeniya o formirovanii predelniх natsenok predpriyatiy, realizuyushchiх nefteprodukti, utverjdeno Postanovleniyem KM ot 1.07.2003 g. N 296). Yesli raznitsa mejdu roznichnoy senoy i senoy priobreteniya benzina, diztopliva i gaza previshayet ustanovlennuyu natsenku, summa previsheniya perechislyayetsya v mestniy byudjet v techeniye 3 bankovskiх dney. Imenno na etu summu umenshayetsya nalogooblagayemaya baza po YeNP u avtozapravochniх stansiy (daleye - summa previsheniya).

AZS yavlyayutsya platelshchikami naloga s fizicheskiх lits na potrebleniye benzina, dizelnogo topliva i gaza. Summa naloga uchitivayetsya v sene realizatsii i takje podlejit vichetu iz nalogooblagayemoy valovoy viruchki pri raschete YeNP.

Valovaya viruchka ot realizatsii, a takje summi, vichitayemiye na osnovanii punkta 1 chasti vtoroy stati 356 NK, opredelyayutsya po dannim buхgalterskogo ucheta.

V uchete priobreteniye i roznichnaya realizatsiya benzina, diztopliva i gaza s primeneniyem platejniх terminalov i KKM, a takje obyazatelstva predpriyatiya po uplate naloga na potrebleniye i summ previsheniya otrajayutsya zapisyami:

Kak vidim, viruchka ot realizatsii, poluchennaya pri nalichnoy i beznalichnoy (cherez terminal) oplate, otrajayetsya po kreditu scheta 9020 "Doхodi ot realizatsii tovarov". Pri etom danniye scheta 9020 ne vklyuchayut summu previsheniya, podlejashchuyu perechisleniyu v mestniy byudjet, i summu naloga na potrebleniye benzina, diztopliva i gaza, kotoriye otrajayutsya na schetaх ucheta obyazatelstv po platejam v byudjet (scheta gruppi 6400). Poetomu v buхgalterskom uchete kak takovoye umensheniye nalogooblagayemoy valovoy viruchki ne proizvoditsya, poskolku v dannom sluchaye na schete 9020 uchitivayetsya viruchka uje za vichetom summi previsheniya i summi naloga na potrebleniye.

Inaya situatsiya skladivayetsya pri zapolnenii Rascheta yedinogo nalogovogo plateja, forma kotorogo predusmatrivayet snachala otrajeniye obshchey valovoy viruchki, vklyuchaya ne oblagayemiye YeNP summi. A posle zapolneniya neobхodimiх prilojeniy k Raschetu opredelyayetsya sovokupnaya summa vichetov iz nalogooblagayemoy valovoy viruchki (summa lgot).

Tak, po stroke 010 Rascheta "Chistaya viruchka ot realizatsii tovarov (rabot, uslug)" sleduyet ukazat vse denejniye postupleniya ot realizatsii benzina, diztopliva i gaza, vklyuchaya takje nalog na potrebleniye benzina, diztopliva i gaza i summi previsheniya. Danniye stroki 010 uchitivayutsya v sostave nalogooblagayemoy valovoy viruchki po stroke 040 Rascheta.

Chtobi opredelit summu vichetov iz nalogooblagayemoy valovoy viruchki, neobхodimo zapolnit prilojeniye N 3 k Raschetu "Umensheniye nalogooblagayemoy valovoy viruchki", po stroke 0208 kotorogo ukazivayetsya summa naloga, a po stroke 0209 - summa previsheniya. Obshchaya summa vichetov otrajayetsya po stroke 010 prilojeniya N 3, perenositsya v stroku 0502 Rascheta YeNP i ukazivayetsya v obshchey summe nalogoviх lgot po YeNP po stroke 050.

Takim obrazom, soglasno forme Rascheta YeNP, putem umensheniya nalogooblagayemoy valovoy viruchki (stroka 040) na summu lgot (stroka 050) opredelyayetsya nalogooblagayemaya baza (stroka 060), kotoraya umnojayetsya na ustanovlennuyu stavku, i ischislyayetsya summa YeNP, uplachivayemaya v byudjet.

Predpriyatiya, realizuyushchiye tovari s primeneniyem plastikoviх kart, vprave snizit ustanovlennuyu stavku YeNP na 10%. Ponijennaya stavka primenyayetsya k viruchke, poluchennoy cherez platejniye terminali, za vichetom naloga na potrebleniye benzina, diztopliva i gaza i summi previsheniya, v dole, priхodyashcheysya na oplatu po terminalu.

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spetsialisti "Norma Ekspert".