Conclusion

The essence of taxation is a legitimate restriction on ownership. The state, of course, has the right to withdraw part of the property of the taxpayer for the formation of centralized funds of funds and, therefore, for the realization of public tasks and functions.

Theoretically subject to VAT is the value added, which is determined by the deletion of the volume purchased and the cost of goods sold of all costs.

In the course work shows that, in practice almost impossible to identify the value added in the total value of the goods, 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 cost of distribution costs written off expenditure. Isolation of a value added tax and double taxation is achieved by the taxpayer transfers to the budget difference between Sumy tax received from customers and paid to suppliers. Thus, it is believed that with the introduction of a new method for VAT taxable turnover does not occur at the time of shipment, not at the time of payment, not a transfer of title to the goods, but in the preparation of invoices.

In the course work considered checkout, customers are derived from log book seller’s original invoice, in which they are stored, and the sellers are log book issued to customer’s invoices, which contain their second copies.

And as for the calculation of sales and VAT.

Book sales are intended for the seller and chronological registration issued by invoices or control tapes CCP security forms for the sale of goods.

The examples of work with primary documents, invoices, filling in different situations and reporting of VAT. The technology of processing invoices for advance payment for future shipments, shows how to fill VAT return.

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