входной НДС

English translation: input VAT

13:02 Jan 28, 2004
Russian to English translations [PRO]
Bus/Financial
Russian term or phrase: входной НДС
Так и будет - "(the) input VAT"?
Alexander Kolegov
English translation:input VAT
Explanation:
Than you need a flag in every account: "relevant for input VAT" (input VAT = "Vorsteuer", the tax you get back from the tax office). ...
www.gnucash.org/pipermail/gnucash-devel/ 2001-April/003355.html

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Note added at 5 mins (2004-01-28 13:07:59 GMT)
--------------------------------------------------

Input VAT is the VAT that you are charged on your business purchases and expenses (the other persons output VAT) and is normally recoverable in full by a trader who only makes standard rated or zero-rated supplies. Businesses that make some exempt supplies (known as partially exempt businesses) have different recovery rules. The total input VAT suffered in the quarter is deducted from the output VAT charged or collected and the difference is either the amount of VAT due to Customs & Excise or the amount repayable by Customs & Excise.

The majority of input VAT is recoverable but there are special rules for:

cars;
petrol supplied for private usage;
business entertaining;
goods sold under a VAT second-hand scheme.

To reclaim VAT you have been charged as input VAT, you must hold valid evidence that you have received a taxable supply, which normally means a valid VAT invoice from a registered trader showing his VAT number and the amount of VAT charged.
http://www.workbox.demon.co.uk/C5.htm

The value of input VAT can be offset against output VAT and the excess output VAT is paid over to Customs and Excise.
www.netaccountants.com/valadtax.html

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Note added at 14 mins (2004-01-28 13:16:33 GMT)
--------------------------------------------------

IMPORT VAT

Changes to accounting for import VAT The 2003 Budget announcement of the ‘simplified import VAT accounting’ to be introduced from 1 December 2003 will not ...
www.deloitte.com/dtt/cda/doc/content/ uk_IndirecttaxissuesJapSec04.pdf

В связи с запросом Управления МНС России по Сахалинской области и многочисленными обращениями налогоплательщиков МНС России совместно с Минфином России рассмотрели вопрос о порядке учета сумм налога на добавленную стоимость (далее - НДС), предъявленных налогоплательщику и уплаченных им при приобретении товаров (работ, услуг) на территории Российской Федерации, либо уплаченных налогоплательщиком при ввозе товаров на территорию Российской Федерации (далее -\"входной\" НДС), при использовании указанных товаров (работ, услуг) для производства товаров (работ, услуг), освобождаемых от НДС в соответствии со статьей 178 Налогового кодекса Российской Федерации, и сообщают следующее.
http://www.bre.ru/laws/8754.html

--------------------------------------------------
Note added at 16 mins (2004-01-28 13:19:10 GMT)
--------------------------------------------------

Также ENTRY VAT (т.е. IMPORT VAT или ENTRY VAT)

The importer has to pay entry VAT to his local tax authority to the same rate as the local VAT. ...
cgi.noerr.de/html/karriere/pdf/ beitrag_rheinlaender.pdf
Selected response from:

Vladimir Pochinov
Russian Federation
Local time: 06:06
Grading comment
Thanks a lot!
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +1input VAT
Vladimir Pochinov
4(so-called) incoming VAT
Alexander Onishko


Discussion entries: 1





  

Answers


8 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
(so-called) incoming VAT


Explanation:
google - "incoming VAT" - 44 ссылки - не так уж и мало ... и ссылки не только русские


Advice to Treasurers
... Either they will give us money, or we give it to them. [Note: It's not
necessary for you to keep incoming VAT in a separate account. ...
oldweb.northampton.ac.uk/lrs/toolkit/ committees/treasurers.html

---------------

Customs Administration
... Registered users of the VAT system can deduct the amount paid as the
incoming VAT in their tax statement for the accounting period. ...
carina.gov.si/angl/inform_vat.htm

---------------

PDF] THE NORWEGIAN EXPERIENCE CONCERNING THE LEGISLATIVE AND ECONOMIC ...
Формат файла: PDF/Adobe Acrobat - В виде HTML
... If the product or service you produce or offer is object to VAT, you
get reimbursed 3 Page 4. the so-called incoming VAT. Newspapers ...
www.eierskapstilsynet.no/rapporter/ rapporter2000/zagreb.pdf





    Reference: http://www.google.com.ua/search?hl=ru&ie=UTF-8&oe=UTF-8&q=%2...
Alexander Onishko
Local time: 07:06
Native speaker of: Native in RussianRussian, Native in UkrainianUkrainian
PRO pts in pair: 2355
Login to enter a peer comment (or grade)

2 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
входной НДС
input VAT


Explanation:
Than you need a flag in every account: "relevant for input VAT" (input VAT = "Vorsteuer", the tax you get back from the tax office). ...
www.gnucash.org/pipermail/gnucash-devel/ 2001-April/003355.html

--------------------------------------------------
Note added at 5 mins (2004-01-28 13:07:59 GMT)
--------------------------------------------------

Input VAT is the VAT that you are charged on your business purchases and expenses (the other persons output VAT) and is normally recoverable in full by a trader who only makes standard rated or zero-rated supplies. Businesses that make some exempt supplies (known as partially exempt businesses) have different recovery rules. The total input VAT suffered in the quarter is deducted from the output VAT charged or collected and the difference is either the amount of VAT due to Customs & Excise or the amount repayable by Customs & Excise.

The majority of input VAT is recoverable but there are special rules for:

cars;
petrol supplied for private usage;
business entertaining;
goods sold under a VAT second-hand scheme.

To reclaim VAT you have been charged as input VAT, you must hold valid evidence that you have received a taxable supply, which normally means a valid VAT invoice from a registered trader showing his VAT number and the amount of VAT charged.
http://www.workbox.demon.co.uk/C5.htm

The value of input VAT can be offset against output VAT and the excess output VAT is paid over to Customs and Excise.
www.netaccountants.com/valadtax.html

--------------------------------------------------
Note added at 14 mins (2004-01-28 13:16:33 GMT)
--------------------------------------------------

IMPORT VAT

Changes to accounting for import VAT The 2003 Budget announcement of the ‘simplified import VAT accounting’ to be introduced from 1 December 2003 will not ...
www.deloitte.com/dtt/cda/doc/content/ uk_IndirecttaxissuesJapSec04.pdf

В связи с запросом Управления МНС России по Сахалинской области и многочисленными обращениями налогоплательщиков МНС России совместно с Минфином России рассмотрели вопрос о порядке учета сумм налога на добавленную стоимость (далее - НДС), предъявленных налогоплательщику и уплаченных им при приобретении товаров (работ, услуг) на территории Российской Федерации, либо уплаченных налогоплательщиком при ввозе товаров на территорию Российской Федерации (далее -\"входной\" НДС), при использовании указанных товаров (работ, услуг) для производства товаров (работ, услуг), освобождаемых от НДС в соответствии со статьей 178 Налогового кодекса Российской Федерации, и сообщают следующее.
http://www.bre.ru/laws/8754.html

--------------------------------------------------
Note added at 16 mins (2004-01-28 13:19:10 GMT)
--------------------------------------------------

Также ENTRY VAT (т.е. IMPORT VAT или ENTRY VAT)

The importer has to pay entry VAT to his local tax authority to the same rate as the local VAT. ...
cgi.noerr.de/html/karriere/pdf/ beitrag_rheinlaender.pdf

Vladimir Pochinov
Russian Federation
Local time: 06:06
Native speaker of: Native in RussianRussian
PRO pts in pair: 2209
Grading comment
Thanks a lot!

Peer comments on this answer (and responses from the answerer)
agree  Mariya Almeida
1 hr
Login to enter a peer comment (or grade)



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