17. Economic essence of the value-added tax. Advantageous and disadvantageous of vat.

Налогообложение добавленной стоимости – одна из наиболее важных форм косвенного налогообложения. Введение косвенных налогов в налоговые системы государств с рыночной экономикой обычно связывают с возрастанием потребности государства в доходах бюджета. НДС обычно относят к категории универсальных косвенных налогов, которыми облагаются весь товарооборот на внутреннем рынке и товарооборот, складывающийся при осуществлении внешнеэкономической деятельности.

Преимущества и недостатки налога на добавленную стоимость

1 Прямо связывает налоговые поступления с ростом цен, несмотря на неизменные ставки, и является эффективным рычагом предотвращения инфляционного процесса бюджетных средств. Высокая ставка НДС снижает покупательную способность населения и сужает рынок сбыта для производителей, а также не позволяет производителям быстро реализовать свою продукцию из-за ограниченных возможностей покупателей. 2 Посредством дифференциации ставок НДС дает государству значительную свободу маневра потребительского спроса. В определенной степени является регрессивным косвенным налогом, поскольку полностью перекладывается на конечного потребителя. 3 Выполняет фискальную функцию и успешно сочетается исходя из интересов государства с либерализацией цен и инфляцией. Момент уплаты НДС поставщикам по сырью и материалам не совпадает с моментом получения НДС от покупателей в цене реализованной продукции. 4 Выступает инструментом государственного регулирования экономики, а также рычагом борьбы с кризисом перепроизводства. Применение метода начисления в налоговом учете вынуждает отвлекать собственные оборотные средства для уплаты налога. Плательщики: ИП; юр.лица резиденты; нерезиденты осуществляющие деятельность в РК; доверительные управляющие, осуществляющие обороты по реализации товаров. Налоговый период: квартал. Ставка налога: 12% - импорт, 0% - экспорт.

18. The vat: construction bases, the calculation and collection mechanism.

Payers of the tax to the added cost are as follows:

1)the persons, to which the statement on the registration record under the tax to the added cost in the Republic of Kazakhstan; individual entrepreneurs; resident legal entities, with the exception of state agencies; non-residents operating in the Republic of Kazakhstan through a branch, representative office; trust managers, engaged in sales of goods, works and services for trust management agreements with the founders of trust management or the beneficiaries in other cases of trust management;

2) the persons, importing goods to the territory of the RK in accordance with the customs legislation of the customs Union and (or) customs legislation of the RK. Objects: 1) the taxable turnover; 2) taxable import. Taxable turnover is the turnover made by the payer of value added tax: 1) on the sale of goods, works, services in the Republic of Kazakhstan; 2) on the acquisition of works, services of non-resident, the payer of value added tax in Republic of Kazakhstan and not carrying out activities through a branch, representative office. The amount of taxable turnover is determined on the basis of the cost of sold goods, works, services on the basis of the parties to the transaction prices and tariffs without the inclusion in them of the value added tax.

Adjustment of the amount of taxable turnover of the taxpayer in the following cases:

1) full or partial return of goods;

2) change of conditions of the transaction;

3) change prices, compensation for the realized goods, works, services;

4) discounts, discounts on sales;

5) to obtain the difference in cost of goods sold, works, services if their payment in KZT;

6) return of the container included in the turnover on realization in accordance

The payer of the value added tax shall, when implementing the turnover on sale of goods, works, services prescribe the recipient of the goods, works, services invoice

The tax period for VAT is a calendar quarter. The payer of the value added tax shall be obliged to submit a Declaration on the value added tax to the tax authority at the place of location for each tax period no later than the 15th day of the second month following the reporting tax period

The payer of the value added tax shall be obliged to pay the tax subject to payment to the budget at the place of location for each tax period no later than the 25th of the second month following the reporting tax period. Value-added tax on imported goods shall be paid on the day determined by the customs legislation of the Republic of Kazakhstan for payment of customs payments.

The VAT rate is to the size of taxable turnover - 12%;

To taxable import - 12%. To export - 0%.

19. The economic collateral of excises. The mechanism of excise taxation in Kazakhstan. Excise goods shall be: 1) all types of alcohols; 2) alcoholic products; 3) tobacco products;

4) gasoline (except for aviation), diesel fuel; 5) motor vehicles, intended for transportation of 10 persons or more with the engine volume of over 3000 cubic centimeters, except for microbuses, buses and trolleybuses. The payers of excise duties: 1) those that manufacture excisable goods in the territory of the Republic of Kazakhstan; 2) those that import excisable goods into the territory of the Republic of Kazakhstan; 3) those that carry out whole-sale, retail trade in petrol (except for aviation fuel) and diesel fuel in the territory of the Republic of Kazakhstan. Excise Duty Rates. Rates of excise duties shall be established as a certain amount per unit of measurement (fixed) in a natural measurement. The supervision of excisable goods shall be carried out by the Tax Authorities with regard to compliance by the producers and importers of the: - procedure for marking excisable goods, - transition of excisable goods in the territory of - by way of establishing excise duty posts. The following alcohol and tobacco products shall not be subject to marking with accounting registration stamps and excise duty stamps: 1) those exported beyond the boundaries of the RK; 2) those imported to the territory of the RK by owners of duty free shops subject to the duty- free trade. 3) cleared through the customs territory of the Custom Union as a transit good. The tax base for excisable goods shall be defined as volume (quantity) of produced, sold excisable goods in a natural measurement. Assessment of amounts of excise duty shall be carried out by way of applying the established rate of excise duty to a given tax base. Tax Period: Calendar month shall be tax period applied to excise duty.