Budget system of the Russian Federation. Value added tax (most important)

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Budget system of the Russian Federation. Value added tax (most important)

Lecture notes, cheat sheets

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33. Value added tax

Value Added Tax is a regulatory federal tax.

Value added tax is a form of withdrawal to the budget of a part of the added value created at all stages of production and defined as the difference between the cost of goods, works and services sold and the cost of material costs attributed to production and distribution costs.

VAT is levied on all goods, works and services throughout the entire production cycle. VAT is a stable and regular source of revenue for the budget.

The taxpayers of value added tax are:

1) organizations;

2) individual entrepreneurs;

3) persons recognized as taxpayers of value added tax in connection with the movement of goods across the customs border of the Russian Federation.

The following transactions are subject to taxation:

1) the sale of goods (works, services) on the territory of the Russian Federation, including the sale of pledged items and the transfer of goods under an agreement on the provision of compensation or innovation, as well as the transfer of property rights;

2) transfer in the territory of the Russian Federation of goods for own needs, the costs of which are not deductible when calculating corporate income tax;

3) performance of construction and installation works for own consumption;

4) importation of goods into the customs territory of the Russian Federation.

The territory of the Russian Federation is recognized as the place of sale of works (services).

Taxation is made at a tax rate of 0% when implementing:

1) goods exported under the customs regime of export;

2) works (services) performed in outer space, etc.

Taxation is made at a tax rate of 10% when implementing:

1) the following food products: meat and meat products; milk and dairy products; salt; grains, compound feeds; of bread; cereals; flour; pasta; live fish; baby and diabetic food products; vegetables;

2) goods for children:

3) periodicals;

4) the following medical products of domestic and foreign production.

Taxation is made at a tax rate of 18% in other cases. The moment of determining the tax base is:

1) day of shipment;

2) day of payment.

Author: Natalia Burkhanova

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