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Podatkova polity - Litvinenko Ya.V.

4.4. The order and method of the payment of taxes

Do svitovіy pravitci vysnachayut kil'ka kompaktiv і methodії стігнення податків (Figure 27).

The procedure for the design of the contract is to be assessed in accordance with the laws that are methodically recommended before the law is enacted. Розрахуннок податку робить безпосередньо платник, він же несе відпові

Fig. 27. Класифікація способів стягнення податків

Distance for rozmіr rozraunkku. Specific methods of combining the payment with the right legislation.

The cadastral community is responsible for the development of the cadastre, the rebuilding, the storage of the property, the finding of the most important ob'ektiv (reach, the land), yakі klassifikuyutsya zovnіshnіm znakami. Tse dae zmogu vyznachit serednu prehіdnіst ob'ekt obkladanna. Prior to the sign,

• with the payment of a land tax - rozmіr ділянки оподаткування, кількість живності, віддаленість від transport шляхів, ринків збуту тощо;

• with promyslovomu podatku - exertion pіdpriєmstva, kіlkіst verstatіv, чисельність працівників.

Serednaya dohіdnіst об'єкта at цьому може значно відхилятись від дійсної. Tsey sposib podbachaє nayavnіst pozemelnogo, mine, promyslovogo cadastre and zastosovyutsya with weak rozvitku podatkovogo aparatu. Кадастровий спосіб має і суттєві недоліки:

• Appointment of the inventory cadastre will require a trivial hour, and to prepare the vitrage for stagnant supply;

• the installation of an active reorganization before the regression;

• viznacheni dani kadastrovih otsіnok shvidko seniyut vnaslodok difentsitsiatsії mina ta proizvod povidnikiv podatku.

At the time of the day, you can not settle in Ukraine. Він використовується вінших країнах для визначення насамперед місцевих податків.

Бі.ін dzherela. The payment of the deposit is due without pay, when the payer's income is paid. So, for example, pay a payment of a pributkovy payment from the Gromadyan of Ukraine. The payment is to be paid by the customs authorities (tobto juridical and abnormal special for the type of naimanomu pravtsivniku zabobitnostyi payi abo іnshogo income). Tse zdesuyutsya і znaku zboru obovyazykov pensiyne tahuuvannya ta takhuvannya vidadok bezrobitsya. The payment of the payment before the return to the income by the administrator is made possible by the acquisition of the payment of the deposit, that the yo yo rozraunok is carried out centrally by the accountancy of the property.

Advance payment. Sutnist chyogo method of polygas in that the platnik podatku rally yogo parts stretching ousogo podatkovogo periodu. Кінцева сплата податку відбувається в кінці податкового терміну. Розмір private, yaka rally, advance payment, viznachaetsya on підставі:

• for a dirty rozmiru of a raft, a haulage for the transitional period (for application, with rozraunku shomisyachnogo rozmiru razlichi as a basis priymaetsya zagalny rozmіr podatku za proekhodnі quarter);

• the payment of payments in the planned period (with the use of rozmiri plasti, as a rule, install in the parts);

• rozmiru advance payment, a kind of otnachaetsya podatkovym body, podatkovym інспектор, про що він сповіщає a letter payer's payment.

With this method, obovjazyakovo vstanovlyuetsya kintsevy terminov prinovii razlichi podatku, yakogo guilty podtrimuvatis platnik.

Кнцецевий behind the result. Tsey sposib podbachaet splash podatku z odnachastnim zapovnennyam podatkovo declarations that the building її in podatkovi organii. In the filing of declarations, a plaintiff pays a price for her own income to the accountancy account of the financial crisis. With this method, two variance are viznachayutsya: 1. Platnik podatku zapovnyuє declarations і podaye її in povatkovy organ, yakii і viznachaє kintseviy rozmіr podatku to razlichi.

2. The platnik is submitted on a self-imposed basis, on the basis of the declarant's declaration, viznachaet rozmіr sdelati і before the issuing of a declarant's declaration, a payment is made and a one-hour submission is made to the deposit of the admittance document on the payment of the payment and the tax return.

In the Ukrainian language, there is a risk of jeopardizing yak when the ospotkativnyi fizichnih osib (with the payment of a pributkovogo podatku z gromadyan in kitsi roku, yakі, krim mnogodnoi roboti, pritsyuyut іnshikh mіtsyah), and і for legal purposes (on the application, with the payment of the payment for the surplus, MPE).

Оцінка об'єкта на підставі податкої декларації свідчить про високий рівень розвитку товарно-грошових відносин і бухгалтерського та статистичного обліку. At the same time, you should talk to the hogwash to collect the payment. Prior to that, the financial control is imparted, that is, the receipt of the information.

When vitrachanny income. Tse sposib zastosovuyutsya with indirect obkladanni podatkami, if stubs enter before the price of virobu, and rally in contact with spyzhivachami pribanni goods and vyrobiv (napriklad, MPE abo excise zbir).

With the vicarage. Cis handicrafts rally, as a rule, shorichno with the income of the platnik podatku (napriklad, z vavisniki transport zasobiiv, land supply in fact).

Controlling food

1. The system is advocated for that day.

2. Podatkov's base is that characteristic.

3. Principles of the system's motivations for the system is that the person is particularly well-groomed in Ukraine.

4. Laws, yakі potribno vrahovuvaty at vospodovі sistemi obodotkatvannya.

5. Tsilovi nastanovi at vospodovі sistemi oopototkuvannya.

6. Submissions ta xt sutnist i iznachenya u fіnansovy sistemy Ukraini.

7. Functions of submissions.

8. Місце податків у фінансовій системі підприємства.

9. Переміщення податків між sub'єктами системи оподаткування.

10. Класифікація податків за різними знаками.

11. Podatkov right yak warehouse law of financial law.

12. Subventions and legal provisions.

13. Subjektivno podatkove right that yogo zmist.

14. Principle of the method of the tax law.

15. Subventions and laws: їх вид та зміст.

16. Fee, vidrahuvannya, presenting such characteristics.

17. Elements of the tax law and the terms of the tax law.

18. The rates of obedotkatvannya that you see.

19. The order of the payment of taxes to the yogi zmist.

20. The cadastral process of the settlement of taxes is subject to that yogo zmist.

21. Sposib rassuti podatku bilya dzherela.

22. Advance payment of the payment of taxes.

23. The procedure for the payment of a deposit in accordance with the filing of a declaratory declaration.