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Podatkovih polіtika - Litvinenko YV

2.2. System іnformatsіynogo zabezpechennya podatkovih management

Efektivnіst funktsіonuvannya whether yakoї system in addition chislі th podatkovih management, deposits i viznachaєtsya іnformatsіynoyu bazoyu pіdpriєmstva.

Pid system іnformatsіynogo zabezpechennya rozumіyut processes bezperervnogo tsіlespryamovanogo otrimannya Informácie, rіznih pokaznikіv without yakih nemozhlivo zrobiti analіz podatkovoї system rozrobiti Plagne podatkovih platezhіv, podatkovih calendar that priynyati upravlіnske rіshennya schodo problems podatkovih management.

Nasampered viznachaєtsya colo koristuvachіv Informácie. їh mozhna podіliti on Dvi groups: vnutrіshnі that zovnіshnі (Figure 5.). Before vnutrіshnіh koristuvachіv nalezhat:

• kerіvniki pіdpriєmstva;

• podatkovі manager;

• fіnansovі services;

• pratsіvniki buhgalterії;

• vlasniki that spіvvlasniki pіdpriєmstva.

Before zovnіshnіh koristuvachіv nalezhat:

• podatkovі admіnіstratsії vsіh rіvnіv;

• Reigning that aktsіonerno-komertsіynі banks;

• potentsіynі іnvestori;

• kontrolyuyuchі bodies;

• Lenders;

• INSHI otrimuvachі podatkіv, zborіv that obov'yazkovih platezhіv.

Fig. 5. Koristuvachі Informácie s opodatkuvannya problems

Mіzh vnutrіshnіmi that zovnіshnіmi koristuvachami Informácie Je rіznitsya yak for її obsyagom, so i for zmіstom. So, zovnіshnіh koristuvachіv tsіkavit іnformatsіya, yak harakterizuє tіlki order splat, rozmіri that specific techniques rozrahunku podatkіv i povnota їh SPLAT. Yak usually tsya іnformatsіya Je in ofіtsіynіy fіnansovіy that buhgalterskіy zvіtnostі. Tіlki s metoyu glibshogo control over pravilnіstyu Splat podatkіv Mauger Buti vikoristana dodatkova іnformatsіya.

Іnformatsіya for vnutrіshnіh koristuvachіv Got Booty naypovnіshoyu th ob'єdnuvati ofіtsіynu іnformatsіyu yak, so i that, yak Yea komertsіynoyu taєmnitseyu. Otrimannya takoї shirokoї for obsyagom іnformatsіynoї bazi pov'yazane s tim, scho, s one side, neobhіdno priymati vіdpovіdnі rіshennya s rіznih food holding podatkovoї polіtiki and other s - potrіbno mother dosit ob'єktivne uyavlennya about the prospect rozvitku pіdpriєmstva, eg the one in strategії maybutnomu and takozh mozhlivy rizik i yogo zapobіgannya negatively naslіdkam. Especially value at tsomu Got system vnutrіshnogo oblіku on pіdpriєmstvі.

Іnformatsіyna database Got the great significance of acceptance for efektivnostі vіdpovіdnogo rіshennya. Tom tsya іnformatsіya guilty vіdpovіdati Pevnyi vimogam (Fig. 6). S bunt them Je:

1. Korisnіst. Tsya vimoga viznachaє, yak otrimana іnformatsіya vplivaє of acceptance on vіdpovіdnih rіshen, naskіlki Won Je korisnoyu for rozrobki that viznachennya podatkovoї strategії pіdpriєmstva in tsіlomu. Krіm of Won guilty vikoristovuvatis for rozrobki vnutrіshnіh i Flow planіv.

2. Obsyag Informácie. Іnformatsіya guilty mother completions character tobto in Povny obsyazі harakterizuvati rіznі aspects dіyalnostі pіdpriєmstva. Pokazniki, SSMSC otrimuє pіdpriєmstvo, toil zadovolnyati will require vsebіchnogo analіzu that planuvannya pokaznikіv.

3. Faktichnіst. Іnformatsіya guilty vіdobrazhati real camp dіyalnostі pіdpriєmstva, harakterizuvati not tіlki vnutrіshnє ekonomіchne seredovische and second zovnіshnє, vklyuchayuchi pravovі aspects zakonodavchu base rіznі ekologіchnі chinniki, SSMSC vplivayut abo mozhut vplinuti on dіyalnіst pіdpriєmstva.

4. Dinamіzm. Іnformatsіya guilty vіdobrazhati camp on the right by a given hour, the tse stosuєtsya yak passed, so i Suchasnyj that maybutnogo. When tsomu treba vrahovuvati character іnformatsіynih potokіv i line їh otrimannya. Odnі vіdbivayut mill for 1 day, 1 Dobou 1 Tyzhden, 1 mіsyats and INSHI for Year abo kіlka rokіv. In tsіy vimozі vazhlive values ​​Got operativnіst otrimannya Informácie: cpm less then an hour to pass od cob whether yakoї podії to perіodu otrimannya information The neї podatkovih manager abo kerіvnitstvom pіdpriєmstva, team efektivnіshe Mauger Buti priynyate rіshennya. Krіm of іnformatsіya guilty postіyno onovlyuvatis i dopovnyuvatis.

5. Efektivnіst. When she pіdgotovtsі priynyattі rіshennya otrimannya Informácie not guilty Buti dorozhchim, nіzh korist od Demba.

Fig. 6. Vimogi to іnformatsіynoї bazi podatkovih management

Іnformatsіyna base podatkovih management skladaєtsya s rіznih Jerel otrimannya Informácie, pokaznikіv i elementіv, SSMSC umovno mozhna podіliti on the group (Fig. 7).

1. Laws of Ukraine, Decrees of the President of Ukraine. Before that zakonodavchoї metodologіchnoї іnformatsіynoї bazi nalezhat usі laws, priynyatі Supreme Radoyu Ukraine opodatkuvannya s power, ruling Verkhovna Rada of Ukraine, Decrees of the President of Ukraine, Ukraine Holds Kabіnetu Mіnіstrіv s power opodatkuvannya in furrows їh povnovazhen. NEGATIVE risoyu tsogo Elements іnformatsіynoї bazi Je yogo postіyna zmіnnіst. Practical schotizhnya Verkhovna Rada povertaєtsya to pereglyadu bagatoh zakonіv i make them to zmіni dopovnennya abo scho negatively on vplivaє rozrobku podatkovoї polіtiki pіdpriєmstva. In the unfortunate characteristic korotkostrokovіst chinnostі minutes for deyakih ukazіv the President of Ukraine.

2. Pіdzakonnі pravovі that yuridichnі documents. HEAD metoyu їh Je Explanations that metodologіchne zabezpechennya priynyatih i chinnih zakonіv. Zdebіlshogo tse Holds Kabіnetu Mіnіstrіv Ukraine, metodologіchnі rozrobki s power rozrahunku specific podatkіv, obov'yazkovih platezhіv i zborіv. Tsey yelement іnformatsіynoї bazi takozh Got nedolіki. In deyakih vipadkah technique rozrahunku specific podatkіv not vіdpovіdaє zmіstu law Got two ways tlumachennya okremih

Fig. 7. Іnformatsіyna base that її pokazniki

Yogo position and іnodі i superechit Yomou. Vіdsutnіst єdinoї points to Zora generally produces konflіktіv mіzh paysites podatkіv i podatkovih agencies and deyakih vipadkah i zvernennya to arbіtrazhnogo Court of Success are not Got. Schodo deyakih zakonіv, navpaki, vіdsutnі poyasnyuvalnі yuridichnі document scho takozh pogіrshuє camp podatkovoї system. Napriklad, slit chіtko not viznacheny termіn "gross dohіd" for torgovelnih of companies. Tom vinikayut trudnoschі at rozrahunku podatku on Prybutok tsієї for the category of companies that at vvedennі novih standartіv buhgalterskogo oblіku toscho. Vіdsutnіy takozh chіtky perelіk vitrat, SSMSC vіdnosyatsya on valovі vitrati (abo sobіvartіst produktsії) vіdpovіdno priynyatogo 1997 to rock the Law of Ukraine "On the one zmіni dopovnennya to the Law of Ukraine" About opodatkuvannya pributku of companies. "

3. Normal is the standard. Before them nalezhat rates podatkіv, obmezhennya їh schodo okremih podatkіv abo, navpaki, pіlgi, SSMSC nadayutsya. Viznachennya їh vіdnositsya to kompetentsії:

• Verkhovna Rada of Ukraine - viznachennya rates opodatkuvannya pributku of companies, pributkovogo podatku that іn .;

• the President of Ukraine. Pong toil timchasovy character until one viznannya abo vіdpovіdnogo of acceptance of the law of the Supreme Radoyu Ukraine - napriklad, neopodatkovuvany rіven dohodіv gromadyan Ukraine;

• Uryadov Ukraine - viznachennya rates at mita peremіschennі vantazhіv i tovarіv through the cordon of Ukraine;

• mіstsevih organіv samovryaduvannya. Perelіk mіstsevih zborіv, podatkіv that obov'yazkovih vіdrahuvan viznachaєtsya Law of Ukraine "On the system opodatkuvannya" is the Law of Ukraine about їh zmіnu that dopovnennya, yaky LUVs priynyaty 1997 roku. Tsentralіzovano in Ukraїnі vstanovlyuєtsya i rozmіr abo maximum rate opodatkuvannya. Ale kіntsevі rates viznachayutsya mіstsevimi authorities Vladi - primіrom, rozmіr єdinogo podatku, Zborov rinkovogo, vartіst lіtsenzіy the right torgіvlі toscho.

4. Pokazniki dіyalnostі pіdpriєmstva. Before them nalezhat usі pokazniki, SSMSC harakterizuyut not tіlki camp pіdpriєmstva that dinamіku yogo rozvitku and th eg dіyalnostі. Before pokaznikіv will pіdpriєmstva nalezhat pokazniki, SSMSC harakterizuyut:

• materіalno-tehnіchnu base pіdpriєmstva (osnovnі Fondi, obladnannya that іn.). Tsі pokazniki Yea, for sutі, іnformatsієyu for viznachennya vartostі Lane pіdpriєmstva, zemelnoї ploschі toscho;

• Resource potentsіal pіdpriєmstva in viglyadі materіalnoї Chastain (otrimana sirovina, materіali, virobnichі reserves pіdpriєmstva, napіvfabrikati that іn.) Trudovoї Chastain (Quantity pratsіvnikіv that їh zarobіtna board INSHI income stimulyuvannya system pratsі that іn.) Fіnansovoї Chastain (income pіdpriєmstva , kreditnі toscho resources);

• virobnichu dіyalnіst pіdpriєmstva:

- Obsyagi dіyalnostі have to chislі Key infrastructure valovoї, chistoї that realіzovanoї produktsії that іn .;

- Obsyag nadanih poslug;

- Obsyag vikonanih robіt;

• fіnansovu dіyalnіst have to chislі Venue of fіnansovih operatsіy s tsіnnimi Papero, їh Key infrastructure, prirіst kapіtalu, rozpodіl pributku pіdpriєmstva toscho;

• gospodarsku dіyalnіst to yakoї vіdnosyat robot SSMSC not Je bunt directly dіyalnostі:

- Conducting dodatkovih Repair robіt;

- Nadannya poslug toscho.

5. Planovі orієntiri strategіchnogo rozvitku pіdpriєmstva. Pong yavlyayutsya him pokazniki dіyalnostі pіdpriєmstva in maybutnomu. Tse ekonomіchnі that fіnansovі orієntiri rozvitku pіdpriєmstva, dosyagti yakih vono pragne. Tsі pokazniki toil uzagalneny character i rozroblyayutsya perevazhno directly on the main dіyalnostі pіdpriєmstva.

Kontrolnі power

1. podatkovih management that yogo sutnіst.

2. Rіvnі podatkovih management that їh characteristics.

3. Principle podatkovih management.

4. Problems SSMSC virіshuє podatkovih management.

5. Meta that zavdannya podatkovih management.

6. Golovnі zavdannya podatkovih management.

7. Funktsії podatkovih management.

8. Strategіchny she tactfully podatkovih management.

9. Іnformatsіyne zabezpechennya that yogo sutnіst.

10. Zovnіshnі that vnutrіshnі koristuvachі іnformatsіynoї bazi їh that characteristic.

11. Vimogi to іnformatsіynoї bazi.

12. The system pokaznikіv іnformatsіynoї bazi podatkovih management.