Утверждены контрольные соотношения показателей декларации по НДС

Екатерина Уцына

Утверждены контрольные соотношения показателей декларации по НДС
kantver / Depositphotos.com

Налоговая служба разработала контрольные соотношения показателей налоговой декларации по НДС (приказ ФНС России от 25 мая 2021 г. № ЕД-7-15-/519@ «Об утверждении перечня контрольных соотношений показателей налоговой декларации по налогу на добавленную стоимость, предусмотренных пунктом 5.3 статьи 174 Налогового кодекса Российской Федерации»). Большинство из них начнут применяться уже с 1 июля 2021 года.

Так, проверяется правильность исчисления суммы налога, налоговых вычетов. Например, указывается, что сумма налога, подлежащая уплате в бюджет по Разделу 3 декларации, равна разнице величины общей суммы налога, исчисленной с учетом восстановленных сумм налога по Разделу 3, и общей суммы налога, подлежащей вычету по Разделу 3 Декларации. Также проводятся сравнения показателей декларации с данными книг покупок и продаж, со счетами-фактурами.

О других контрольных соотношениях показателей бухгалтерской и налоговой отчетности для налогоплательщиков, применяющих спецрежим УСН, читайте в Энциклопедии решений «Бухгалтерский учет и отчетность» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!

Еще одно соотношение предусматривает выявление несоответствий Раздела 8 Декларации, представленной налогоплательщиком, применяющим спрежим УСН. Так, налогоплательщиком представлена декларация, в которой заполнен Раздел 8 декларации (за исключением случаев отражения в графе 3 по строке 070 Раздела 2 Декларации кода операции 1011715). Это контрольное соотношение вступает в силу с 1 января 2021 года.

Источник: garant.ru

77 комментария

Thanks for sharing excellent informations. Your web site is so cool. I’m impressed by the details that you have on this web site. It reveals how nicely you understand this subject. Bookmarked this website page, will come back for extra articles. You, my pal, ROCK! I found simply the information I already searched everywhere and just could not come across. What a perfect web site.

Hi would you mind sharing which blog platform you’re working with? I’m looking to start my own blog soon but I’m having a hard time making a decision between BlogEngine/Wordpress/B2evolution and Drupal. The reason I ask is because your design and style seems different then most blogs and I’m looking for something completely unique. P.S My apologies for getting off-topic but I had to ask!

Hi there! This is my first comment here so I just wanted to give a quick shout out and say I genuinely enjoy reading your articles. Can you suggest any other blogs/websites/forums that go over the same subjects? Thanks for your time!

Hello would you mind sharing which blog platform you’re using? I’m going to start my own blog soon but I’m having a difficult time making a decision between BlogEngine/Wordpress/B2evolution and Drupal. The reason I ask is because your design and style seems different then most blogs and I’m looking for something unique. P.S Apologies for getting off-topic but I had to ask!

The next time I read a blog, I hope that it doesnt disappoint me as much as this one. I mean, I know it was my choice to read, but I actually thought youd have something interesting to say. All I hear is a bunch of whining about something that you could fix if you werent too busy looking for attention.

Today, I went to the beach front with my kids. I found a sea shell and gave it to my 4 year old daughter and said «You can hear the ocean if you put this to your ear.» She put the shell to her ear and screamed. There was a hermit crab inside and it pinched her ear. She never wants to go back! LoL I know this is entirely off topic but I had to tell someone!

Hello! I could have sworn I’ve been to this blog before but after browsing through some of the post I realized it’s new to me. Anyways, I’m definitely happy I found it and I’ll be book-marking and checking back frequently!

Thanks , I have just been looking for information about this topic for ages and yours is the best I have came upon till now. However, what about the bottom line? Are you certain about the source?

Attractive component to content. I simply stumbled upon your blog and in accession capital to say that I get actually loved account your weblog posts. Any way I’ll be subscribing for your augment and even I achievement you get right of entry to constantly rapidly.

I’ve been surfing on-line greater than three hours these days, but I by no means found any fascinating article like yours. It is beautiful price enough for me. In my view, if all webmasters and bloggers made good content material as you did, the internet might be much more helpful than ever before.

It’s a pity you don’t have a donate button! I’d certainly donate to this fantastic blog! I guess for now i’ll settle for book-marking and adding your RSS feed to my Google account. I look forward to new updates and will share this site with my Facebook group. Talk soon!

Thanks for sharing superb informations. Your web-site is very cool. I am impressed by the details that you’ve on this web site. It reveals how nicely you understand this subject. Bookmarked this web page, will come back for more articles. You, my friend, ROCK! I found just the information I already searched all over the place and just could not come across. What a perfect web site.

Уведомление: click over here now

I would like to thank you for the efforts you’ve put in writing this site. I am hoping the same high-grade web site post from you in the upcoming as well. In fact your creative writing skills has encouraged me to get my own web site now. Really the blogging is spreading its wings rapidly. Your write up is a good example of it.

I loved as much as you’ll receive carried out right here. The sketch is tasteful, your authored subject matter stylish. nonetheless, you command get bought an edginess over that you wish be delivering the following. unwell unquestionably come more formerly again as exactly the same nearly very often inside case you shield this hike.

I’ve been surfing online more than three hours today, yet I never found any interesting article like yours. It’s pretty worth enough for me. In my opinion, if all web owners and bloggers made good content as you did, the web will be much more useful than ever before.

We’re a gaggle of volunteers and opening a new scheme in our community. Your website provided us with valuable info to paintings on. You’ve performed a formidable task and our whole neighborhood will probably be thankful to you.

After I originally commented I clicked the -Notify me when new feedback are added- checkbox and now each time a comment is added I get four emails with the identical comment. Is there any way you can remove me from that service? Thanks!

Thanx for the effort, keep up the good work Great work, I am going to start a small Blog Engine course work using your site I hope you enjoy blogging with the popular BlogEngine.net.Thethoughts you express are really awesome. Hope you will right some more posts.

After examine a few of the weblog posts in your website now, and I actually like your method of blogging. I bookmarked it to my bookmark website record and can be checking again soon. Pls try my web site as effectively and let me know what you think.

I simply could not depart your website before suggesting that I really enjoyed the usual information an individual provide in your visitors? Is going to be again regularly in order to inspect new posts

Thank you for some other excellent article. Where else could anyone get that kind of information in such an ideal approach of writing? I have a presentation next week, and I’m at the look for such info.

The other day, while I was at work, my cousin stole my iPad and tested to see if it can survive a thirty foot drop, just so she can be a youtube sensation. My iPad is now broken and she has 83 views. I know this is entirely off topic but I had to share it with someone!

After study a couple of of the weblog posts on your web site now, and I actually like your means of blogging. I bookmarked it to my bookmark website checklist and can be checking back soon. Pls check out my website as properly and let me know what you think.

Whats up very nice blog!! Man .. Beautiful .. Wonderful .. I will bookmark your website and take the feeds additionally?KI am glad to find numerous helpful information right here in the post, we’d like work out more strategies on this regard, thank you for sharing. . . . . .

I have been surfing online greater than three hours today, yet I by no means discovered any fascinating article like yours. It¦s beautiful value enough for me. Personally, if all site owners and bloggers made excellent content material as you did, the internet will probably be much more helpful than ever before.

Hi! I could have sworn I’ve been to this blog before but after checking through some of the post I realized it’s new to me. Nonetheless, I’m definitely happy I found it and I’ll be book-marking and checking back often!

Appreciating the hard work you put into your blog and detailed information you provide. It’s good to come across a blog every once in a while that isn’t the same outdated rehashed material. Great read! I’ve bookmarked your site and I’m including your RSS feeds to my Google account.

Добавить комментарий

*

20 + 10 =