Можно ли считать косметику несырьевым товаром

Можно ли считать косметику несырьевым товаром

НДС, косметика

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Можно ли считать косметику несырьевым товаром
24.11.2017

Минфин РФ в своем письме от 10.11.2017 N 03-07-08/74016 уточнил, относится ли косметическая продукция к несырьевым товарам в целях НДС.

Напомним, к сырьевым товарам в целях НДС относят минеральные продукты, продукцию химической промышленности и связанных с ней других отраслей промышленности, древесину и изделия из нее, древесный уголь, жемчуг, драгоценные и полудрагоценные камни, драгоценные металлы, недрагоценные металлы и изделия из них. Это определено пунктом 10 статьи 165 НК РФ,

При этом коды товаров, перечисленных в данном абзаце, определяются Правительством РФ в соответствии с ТН ВЭД. Вместе с тем, до настоящего времени соответствующее постановление Правительства РФ не принято.

До принятия такого постановления Минфин рекомендует руководствоваться перечисленными положениями НК РФ и названиями групп товаров ТН ВЭД.

Таким образом, товары групп ТН ВЭД 33 «Эфирные масла и резиноиды; парфюмерные, косметические или туалетные средства» и 34 «Мыло, поверхностно-активные органические вещества, моющие средства, смазочные материалы, искусственные и готовые воски, составы для чистки или полировки, свечи и аналогичные изделия, пасты для лепки, пластилин, зубоврачебный воск и зубоврачебные составы на основе гипса», к сырьевым не относятся.

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133 комментария

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Cami Halısında Fiyatta En Büyük Etken
Cami halısı satın alırken fiyatı etkileyen en önemli
hususlardan bir tanesi, halının kaç kat iple dokunmuş olduğudur.
Zira cami halıları sürekli değiştirilmediğinden dolayı ve bir kere döşendiğinden dolayı yaz ve kış aylarına uyum sağlayacak olan kalınlıkta bir
halı satın almak daha doğru olur. Aksi halde ince bir halı
yaz ayları için münasip olsa da kış aylarında sıcak tutmayacak ve aynı zamanda
yumuşak bir dokuya da sahip olmayacaktır. Bu sebeple her mevsim düşünülerek halının kalınlık
derecesi ona göre ayarlanmalıdır. Yine aynı şekilde halı fiyatlarını etkileyen bir diğer husus
ise cami halısının sade veya desenli olup olmamasıdır.
Son zamanlarda çok fazla tercih edilen Osmanlı desenleri diğer
halılara nazaran biraz daha farklı ve fazla fiyata sahip olabilir fakat görüntü ve kullanış açısından da oldukça güzel olduğu için bu fiyata
değecektir.

Cami Halısı Alabileceğiniz Kurumsal Firmalar

Cami halıları alındığı vakitte toplu kestirim yapıldığı
için kurumsal ve güvenilir yerlerden almak daha doğru
bir tercih olacaktır. Halının alınacağı firmanın güvenirliliği hem halıların kalitesi hakkında
yanılmamak, hem desenlerinde her hangi bir defonun çıkmaması veya
çıkarsa ona göre iade yada değişim yapılması, hem de fiyat hususunda herhangi bir haksızlığa uğramamak için oldukça mühimdir.

Bu sebeple iyice araştırma yaptıktan sonra kurumsal
güvenilir firmalardan camiler için en uygun olan halıları almak doğru bir tercih olacaktır.

Cami Halısı Nasıl Seçilir?
Camiler gün içerisinde onlarca kişinin uğradığı ibadet mekanları olduğu için, içerisinin dizaynına dikkat etmek gerekir.

Cami halısı, kürsü, kitaplıklar ve ayakkabılıklar gibi daha
birçok şey bu nokta hesaba katılarak ayarlandığı
vakitte daha güzel sonuçlar elde edilecektir. Dikkat edilmesi gereken en önemli husus cami halısının kolay kolay kirlenmeyen koyu renklerden seçilmesidir.
Bir de halının dokunduğu kumaş evlerde seçilen halılardan daha kaliteli
olmalıdır. Örneğin naylon bir halı daha çabuk kirleneceği
için tercih edilmesi doğru olmaz. Aynı zamanda sürekli ibadet ve secde edildiği için insanların ciltlerini tahriş etmeyecek iplerle dokunan halılar olması gerekir.
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Kaju, Fındık, Fıstık , Antep Fıstığı ve Badem gibi eşsiz lezzetlerimizin birlikteliği ile her zaman en taze her zaman en uygun fiyatlı
ürünleri sizlere sunuyoruz. Karışık Kuruyemiş fiyatları için sitemizi ziyaret edebilir,
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Sağlıklı günler afiyet olsun.

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He has caught me doing it without him on occasion when I promised
not to, and this is a big part of the problem.
Once caught in the trap the females are then isolated from
family and friends. I estimate that in a 48 hour period I spend 8 hours chatting with my friends.
I know how easy it is to spend lots of time online, but even 8 out of 48
hours sounds like too much to me. He estimates that I spend 15 hours there.
The first step is recognizing that there is a problem.
The spouse often knows that something is wrong and wracks their brains to
figure out how to solve those problems-for a long time before
they ever correctly identify the problem. When the
sexual acting out is finally discovered, they often believe that they have caused the addict to act out.

They may have seen or heard rumors that the parent had affair(s), or
acted out in some other way.

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And I gotta say, nothing enrages me more then when someone refers 2 a child being raped as
molestation.

Molestation is touching. An adult having sex with <10 year old boy or girl that is rape. Period.

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