Content

Introduction 2

CHAPTER I. The essence of the concept and mechanism of the VAT 3

1.1 The concept: VAT. 3

CHAPTER II. Mechanism of VAT 5

2.1 Explanation of VAT. 6

2.2. Payers, the object of taxation and the procedure for determining the tax base 7

2.3 Value-added tax rate 14

CHAPTER III. Reporting of VAT 19

3.1. Reports of VAT 19

Conclusion 22

Introduction

Taxes are an integral part of the market economy. In Kazakhstan today there was a kind of mixed market model, which combines elements of liberal and social-oriented. The choice of a market model defines the fiscal capacity of production. The liberal model allows the state to charge a minimum of taxes and social-oriented involves high tax rates, a wide range of contributors, minor benefits. The essence of taxation is a legitimate restriction on ownership. State may charge a portion of the property of the taxpayer for the formation of centralized funds of funds and, therefore, for the realization of public tasks and functions. However, the question of the extent of the tax burden. Which part of the state has the right to withdraw property from the taxpayer that it was legal and fair? Why the topic is relevant for today.

Tax law is based on several principles, one of which is the principle of mandatory elements of taxation. This principle is to ensure that the lack of well-defined in the law required elements of the tax means that the tax cannot be considered as established, the tax cannot pay, at least - all resulting legal collisions payer the right to be treated in their favor. Acts of legislation on taxes and fees must be formulated in such a way that everyone knew exactly what taxes (fees), when and in what order it should pay. Especially it concerns such a popular tax as VAT. In industrialized countries, the share of VAT in the tax budget revenues on average 25%. In Kazakhstan, the VAT is one among the tax revenues of the state budget (over 41%), which represents over 36% of all federal revenues.

The aim is to study and calculation of value added tax. To achieve this objective requires a number of tasks:

- To study the essence of the concept of value-added tax;

- To consider the mechanism of the VAT, the technology of VAT at retail outlets;

- To determine the rate of value added tax;

- To consider the clearance of purchases and sales

The object of this study is to retail outlets Ozersk "Negotiant", which is on the market sales of food products in a niche for 10 years.

 

Chapter I. The essence of the concept and mechanism of the vat

1.1 The concept: vat.

VAT - a form of indirect tax on goods and services, affecting the pricing and structure of consumption. Is a form of seizures in the budget of the increase in value that is created at all stages of production - from raw materials to consumer goods.

VAT is a carrier of the end user, so in accordance with the principles of classification of VAT generally classified as indirect taxes. In the place, in some cases, VAT acquires the characteristics of direct taxes:

When sending in Kazakhstan of goods (works, services) for their own use, the costs of which are not deductible (including through depreciation) for tax purposes;

When the construction works for their own consumption.

VAT is charged to every act of sale. In theory, the object is the value added tax, which is determined by the deletion of the volume of production (in value terms) of the cost consumed in its production of raw materials, semi-finished products purchased from the side, and some other expenses. Value added includes wages with deductions for social security, income, interest on loans, advertising expenses, transport, electricity, etc.

In practice almost impossible to identify the value added in the total value of goods (works, services), so to simplify the calculations for the object of taxation on value added tax shall not value added, and the entire sales turnover, including the value of written-off the costs of production and distribution of material costs ( excluding VAT paid for them). Isolation of a value added tax and double taxation is achieved by the taxpayer transfers to the budget difference between the amount of tax paid is received by consumers and suppliers.

VAT amount is determined at all stages of the chain to the final consumer as the difference between the amount of tax received from customers for the sale to them of goods (works, services), and the amount of tax paid to suppliers for material resources, fuel, labor, services, the cost of which is on distribution costs. VAT is included by the supplier (seller) in the price of products sold by the consumers (buyers). When calculating the VAT base is the increase in value at this stage of production (resale). Businesses are only collectors of this type of tax, the actual end-users are the carriers of goods, works and services.

VAT invented by the French economist Laura M. to replace the turnover tax and first introduced in France in 1954. VAT - the product of a long evolution of the turnover tax, which was introduced in France in 1920. In 1936, converted into a tax on production. After 1984. it was provided a breakdown by maturity.

After the introduction of VAT in France, this tax has been extended to countries - members of the EEC (for example, in the UK since 1973.) And some other industrialized countries. The transition to VAT in Western Europe took place in the period of economic reforms and solutions macroeconomic objectives. It is widely used in models of economic systems and play an important role in the regulation of commodity demand.

For macro-and microeconomic analysis in many countries apply similar levels. Thus, in the USSR from 1973. A large-scale economic experiment to determine the total production engineering enterprises clean production, since all the other criteria in force (gross, commodity, sales) contained the last materialized labor invested in enterprises - suppliers of materials and components, which distorts their importance for the evaluation economic activity. Since the net product does not contain past labor invested in other enterprises, this figure compared to other volume indicators accurately measures productivity. The net production was used in other CMEA countries - Bulgaria, Poland, Hungary, Romania and East Germany.

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The accounting of the cost is recorded as general and general production, formed the actual cost only in the middle of the month following the reporting period (after calculating the actual cost of any deviations from the standard), so the theoretical method of determining the net production by simple subtraction of the gross amount of material inputs in practice did not work.

Of - it disappeared efficiency and questioned the usefulness of all of net production for the objective evaluation of business enterprise. Resolution of the Central Committee of the CPSU and the USSR Council of Ministers of 12 July 1979. "Improving planning and impact of the economic mechanism and increase efficiency and quality of work" normative net output indicator was introduced in the manufacturing sector as a key metric.

At the stage of economic reform in Kazakhstan was introduced VAT: January 1, 1992. simultaneously with the abolition of VAT (Value added tax - a kind of tax, which was levied at the final stage of production on the value of manufactured consumer goods. disadvantage of the tax is that it is not levied on all goods, but only to those who were in end of the process. turnover tax by more than 80% of the budget was seized by the difference between the fixed state retail and wholesale prices. The transition of Kazakhstan to a market economy, characterized by free pricing based on supply and demand, excludes the possibility of budget tax revenue by the sales tax.) and sales tax. System of VAT is governed by Chapter 21 of the Tax Code. Shift to indirect taxation in Kazakhstan due to the need to:

- harmonizing tax system with the tax systems of the countries of Western Europe;

- Existence of a stable source of budget revenues;

- Systematization taxes.

In industrialized countries, the share of VAT in the tax budget revenues on average 25% (with the exception of France, where its share of the tax revenue is much higher - about 40%). In Kazakhstan, the VAT has been ranked among the tax revenues of the state budget (over 41%), which represents over 36% of all federal revenues.