Освобождение от налогообложения в условиях зачетного метода расчета НДС
Abstract
В статье рассмотрены особенности применяемого зачетного метода расчета НДС, дана оценка предоставляемых освобождений от обложения НДС отдельных оборотов по реализации товаров (работ, услуг) с позиций влияния на величину налоговой нагрузку на плательщика и финансовую результативность его деятельности, обоснованы отдельные предложения по оптимизации налоговых льгот по НДС. In article features of an applied test method of calculation of the VAT are considered, the estimation of given clearings of taxation of the VAT of separate turns on realisation of the goods (works, ervices) from positions of influence on size tax loading on the payer is given and influence on financial productivity of its activity, separate offers on optimisation of tax privileges under the VAT are proved.References
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Статистический ежегодник Республики Беларусь, 2017 Электронный ресурс] / Официальный сайт Национального статистического комитета Республики Беларусь. – Режим доступа : http://www. belstat.gov.by/ofitsialnaya– statistika/publications/izdania/public_compil ation/index_8024/. – Дата доступа : 12.02.2018.
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