Контрольная работа по "Английскому языку"

4. What are the rates of VAT in Russia? Value-added tax (VAT) in Russia is levied under the rate of 20 percents on stocks, being a subject of taxation, which include a large part of realization of goods and services on a domestic market. Certain articles of food and goods for children are subject of taxation under the reduced rate in 10 percents, the export goods and services and some other stocks are released of VAT taxation. 5. When are goods free of VAT taxation? Goods are free of VAT taxation when they are imported. In addition for the certain main "industrial" funds introduced by foreign investors into authorized capital of Russian legal entities there is a discharge of VAT taxation when they are imported. 6. Tell me about the concept of return of VAT taxation? There is a concept of return of VAT taxation, when payments by foreign legal entities realizing goods and services on territory of the Russian Federation and who are not registered in taxing authority, are taxed and are paid in a full size by enterprises of other party at expense of means listed by foreign enterprises. Russian buyers of goods or services should keep VAT from a gross amount of payment and directly transfer it in the budget on behalf of the foreign enterprise.

7. What is the sum of VAT which should be transferred in the budget? Sum of VAT, which should be transferred in the budget, is a spread between sums of VAT obtained from realization of goods and services (i.e. final VAT), and sums being a subject of reimbursement of VAT, included in cost of purchasing.

 8. Who is realization of VAT return for?  9. When can’t VAT be reimbursed? VAT cannot be reimbursed on advance costs, i.e. VAT is a subject of reimbursement, as soon as goods or services were obtained, and the payment for them was accomplished 10. What do terms of payment and size of VAT depend on? VAT, paid for purchase of main assets, is liable, if only they are not applied to fulfillment of the certain turns free of payment of the tax, except VAT on service cars and microbuses, which are not reimbursed.