Выделение НДС из суммы
- Определение термина «Налог на добавочную стоимость» v
- Этапы выделения НДС из суммы v
- Калькулятор НДС v
- Задайте вопрос юристу > бесплатная консультация v
Определение термина «Налог на добавочную стоимость»
Налог на добавочную стоимость (НДС) представляет собой фактор, согласно которому, государство имеет право взыскивать в пользу своего бюджета определенную долю с каждой стадии производственного процесса товаров и услуг.
Добавочной стоимостью является итогом от вычета стоимости товаров и услуг из итоговой выручки в процессе реализации товаров.
В процессе производства каждая организация совершает оборот в обращении продуктов производства (товары или услуги). Оно является одновременно и покупателем и производителем и продавцом.
Независимо от того, что предоставляет предприятие, оно использует различные ресурсы, созданные другими организациями. Условно можно представить данный процесс в виде формулы:
Итоговый продукт имеет конкретную стоимость, в которую входят:
- Издержки;
- стоимость ресурсов, приобретенных у других организаций;
- затраты на заработную плату;
- сумма обязательных начислений;
- взносы, налоги;
- Прибыль по плану;
От предприятия – продавца к предприятию – покупателю товар предоставляется с добавочной ценой на себестоимость его создания.
До конечного потребителя эта цепь событий повторяется, и в итоге, к первоначальной стоимости товара прибавляется определенная сумма, которая и является добавочной стоимостью. Приведем ниже подробный состав цены товара для лучшего понимания:
Цена произведенного товара состоит из:
- Стоимость нового продукта.
- Стоимость приобретенных ресурсов, созданных другими предприятиями;
- Добавленная стоимость;
- Затраты на заработную плату работникам;
- обязательные платежи, связанные с трудовыми отношениями и некоторыми налогами;
- прибыль;
- 18 % от стоимости продукции (НДС).
Рассчитать сумму налога, которую нужно оплатить в пользу бюджета государства возможно с помощью простой формулы:
НДС уплаченный в бюджет = НДС, полученный от покупателей – НДС, уплаченный продавцам.
Разберем некоторые простые математические преобразования для наглядности:
- НДС уплаченный в бюджет = 18 % × стоимость нового продукта — 18 % × стоимость приобретенных ресурсов;
- НДС уплаченный в бюджет = 18 % × (стоимость приобретенных ресурсов + добавленная стоимость) — 18 % × стоимость приобретенных ресурсов;
- НДС уплаченный в бюджет = 18 % × стоимость приобретенных ресурсов + 18 % × добавленная стоимость — 18 % × стоимость приобретенных ресурсов;
- НДС уплаченный в бюджет = 18 % × добавленная стоимость;
Этапы выделения НДС из суммы
Умение выделить НДС полезны как для продавцов, так и для покупателей. Продавцам это нужно для точного определения цены, учета, а покупателям – определить чистую цену товара. Для этого процесса нужно умение выделить НДС из общей суммы.
Приведем поэтапно весь процесс выделения НДС из суммы товара:
- Вначале определяем ставку на конкретный товар. Стандартно это 18 %, но в исключительных случаях 10 %. На ценнике розничного товара эти данные должны указываться обязательно. Для оптового товара – данная информация содержится в накладной и в договоре о купле – продаже.
- При ставке 18 % нужно разделить итоговую сумму на 1,18. При ставке 10 % — соответственно на 1, 1.
- При указании на ценнике розничного товара суммы НДС необходимо вычесть ее из полной стоимости.
- Поставщикам продукции также требуется выделять НДС при оформлении продаж, в соответствующей графе в накладной указана сумма НДС, ставка и его размер, а также полная стоимость с учетом НДС.
- При известной полной стоимости нужно разделить ее на 1, 18 или на 1, 1, либо умножить на 18 % или 10 % и прибавить к стоимости, в случае если сумма указана без налога на добавочную стоимость.
Калькулятор НДС
В интернете существует множество различных по дизайну калькуляторов, но у всех практический одинаковый принцип подсчета. Калькулятор упрощает процедуру подсчета НДС.
С помощью него возможно выделять сумму НДС из стоимости, а также и начислять ее. Также калькулятор НДС позволяет определять размер платежей по наложенной сумме. Присутствует функция нахождения процентной суммы налога по его стоимости, либо по полной стоимости продукции.
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