Zasady rozliczenia podatku VAT na przełomie lat 2013/2014
Ładowanie...
Data
2015-07-24 17:52:05
Autorzy
Tytuł czasopisma
ISSN czasopisma
Tytuł tomu
Wydawca
Abstrakt
Podatek VAT to podatek od towarów i usług. Jest bardzo ważny, gdyż stanowi główne źródło dochodu budżetu państwa. Przepisy regulujące ten podatek są bardzo często zmieniane przez to są skomplikowane, niejasne i trudne. Praca powstała by przybliżyć tematykę podatku VAT w obrotach krajowych. W tym celu przedstawiono rozliczenie podatku VAT w aspekcie zmian przepisów od 1 stycznia 2014 roku. Badania przeprowadzono w firmie X, na operacjach gospodarczych z miesiąca grudnia 2013 roku i stycznia 2014 roku. Celem pracy było prawidłowe obliczenie podatku oraz sporządzenie deklaracji VAT-7 za wyżej wymienione miesiące. W pracy usystematyzowano wiedzę o podatku, zrobiono przegląd zmian, a szczególna uwagę zwrócono na zmiany od 1 stycznia 2014r. Poprzez usystematyzowanie wiedzy w zakresie stosowania zasad obliczenia podatku przed i po zmianach wyszczególniono istotne różnice. Dokonano również symulacji obliczeń według nowych i starych zasad dla stycznia 2014 roku. Okazało się, ze zmiany wpłynęły negatywnie na przedsiębiorstwo. Mimo braku możliwości przeciwdziałania podatników na niekorzystne zmiany wprowadzane przez ustawodawcę, konieczne jest stosowanie nowych regulacji i wdrażanie ich w praktyce.
Value Added Tax is a tax from selling goods and services. This tax income is very important because it is a main source of income for country budget. Regulations for this tax are changed very frequently. That is why they are so complicated, confusing and difficult. This master thesis was made to present the topic of value added tax income in national turnover. For this purpose VAT settlement was described in the context of changing regulations on the 1st of January 2014. Researches were made on economic operations from December 2013 to January 2014 in a selected company X. The main target of this master thesis was to present correct tax calculations and to prepare tax return for the months mentioned above. In this thesis the knowledge about vat was systematised and the changes, especially that from January 2014, were described. Through systematising the knowledge in the field of using vat regulations before and after changes the most important differences were indicated. The simulations of vat calculations were conducted according to new and old laws for January 2014. The results were negative for this X company. It is necessary to use new regulations in practice, even in the case of lack of possibility for taxpayers to counteract against disadventagous changes introduced by legislature.
Value Added Tax is a tax from selling goods and services. This tax income is very important because it is a main source of income for country budget. Regulations for this tax are changed very frequently. That is why they are so complicated, confusing and difficult. This master thesis was made to present the topic of value added tax income in national turnover. For this purpose VAT settlement was described in the context of changing regulations on the 1st of January 2014. Researches were made on economic operations from December 2013 to January 2014 in a selected company X. The main target of this master thesis was to present correct tax calculations and to prepare tax return for the months mentioned above. In this thesis the knowledge about vat was systematised and the changes, especially that from January 2014, were described. Through systematising the knowledge in the field of using vat regulations before and after changes the most important differences were indicated. The simulations of vat calculations were conducted according to new and old laws for January 2014. The results were negative for this X company. It is necessary to use new regulations in practice, even in the case of lack of possibility for taxpayers to counteract against disadventagous changes introduced by legislature.
Opis
Słowa kluczowe
podatek, VAT, rozliczenie, obowiązek podatkowy, deklaracja, przepisy, tax, Value Added Tax, settlement, tax obligation, tax return, regulations