home taxes Podatkovih polіtika - Litvinenko YV

Podatkovih polіtika - Litvinenko YV

6. Rozdіl PODATKI UC ZASІB STIMULYUVANNYA ІNVESTITSІYNOЇ DІYALNOSTІ PІDPRIЄMSTVA

6.1. Rozvitok іnvestitsіynih protsesіv in svіtі in the XX century.

Rozvitok pіdpriєmnitstva on Suchasnyj etapі in Ukraїnі digit mіroyu strimuєtsya vіdsutnіstyu koshtіv on rozvitok NAUKOVO-tehnіchnogo Progreso that vprovadzhennya rezultatіv in ekonomіku. Malii that serednіy BIZNES through spetsifіku svoєї dіyalnostі not Mauger vikoristovuvati velikі Costa on naukovі doslіdzhennya.

On the wish to Ukraїnі processes іnvestuvannya protyagom trivalogo hour perebuvali in stadії іnertnostі. The reasons tsogo boule skorochennya obsyagіv virobnitstva, neefektivne vikoristannya mainly fondіv, prizupinennya protsesіv tehnіchnogo retooling that do updates virobnitstva.

In svіtі, navpaki, tsі processes in perіod pіslya 1945 p. Nabeul wide rozvitku. Power, SSMSC until 1940 p. perebuvali in stadії zhorstkogo krizovoe will (napriklad, USA), znayshli mozhlivostі fіnansuvati rozvitok NAUKOVO-tehnіchnogo Progreso, away rozvitku Economy i vihodu krizovoe s will. Ale potrіbno vіdznachiti scho Tempi zrostannya їh Economy boule nizhchimi, nіzh in іnshih kraїnah. Power, not Somalia SSMSC katastrofіchnih naslіdkіv in rezultatі boyovih Act reasonably (napriklad, Velikobritanіya) chastkovo vikoristovuvali svoї Costa for fіnansuvannya rozvitku NAUKOVO-tehnіchnih doslіdzhen that rozrobok and chastkovo - іnvestitsії іnshih powers abo okremih fіzichnih osіb. Tempi rozvitku Economy Tsikh powers boule serednіmi. Thirdly grupa powers SSMSC duzhe postrazhdali od boyovih Act reasonably, Mali katastrofіchnі naslіdki (napriklad, Zittau, Yaponіya, Frantsіya that іn.), Not Somalia Vlasnyi koshtіv for fіnansuvannya rozvitku NAUKOVO-tehnіchnogo Progreso i could rozvivatisya tіlki for rakhunok іnvestitsіy іnshih powers. When tsomu potrіbno viznachiti eg vikoristannya Tsikh іnvestitsіy. Deyakі powers, SSMSC potіm ob'єdnalisya powers in so sotsіalіstichnogo title of Tabor, on the Costa vikoristovuvali tsі pridbannya produktіv harchuvannya abo tovarіv spozhivannya (head rank, tovarіv legkoї promislovostі). Inshyj eg - vikoristannya іnvestitsіy for rozvitku virobnitstva: on naukovі doslіdzhennya, rozrobki novih tehnologіy (CIM Shlyakhov pіshli Yaponіya, Zittau). In rezultatі Economy Tsikh powers rozvivalisya Shvidky rate i 10-15 rokіv stink uvіyshli in Perche p'yatіrku kraїn svitu.

At the same hour in Tsei Tsikh kraїnah stvoryuєtsya new kontseptsіya sovereign regulyuvannya i vіdbuvaєtsya formuvannya novih fіnansovih metodіv, Sereda yakih kreditnі that podatkovі vazhelі, SSMSC pіznіshe steel bunt in іnvestitsіynіy polіtitsі powers. Nadalі іnvestitsіyna polіtika became іndikatorom ekonomіchnogo will power, and її Oscillations svіdchat about zmіni sukupnogo popitu and pіznіshe - obsyagu natsіonalnogo virobnitstva i zaynyatostі population. In furrows podatkovoї that kreditnoї polіtiki postіyno transformuyutsya Sistemi rіznih ekonomіchnih metodіv i pіlg, SSMSC spryamovuyutsya on stimulyuvannya privatnoї іnіtsіativi, pіdtrimku rozvitku pіdpriєmnitstva, modernіzatsіyu virobnitstva, priskorennya vprovadzhennya dosyagnen NAUKOVO-tehnіchnogo Progreso in Promyslova virobnitstvo.
One іz zasobіv stimulyuvannya kompanіy i fіrm to іnvestuvannya koshtіv in major kapіtal i rozshirennya Vlasnyi vitrat to conduct NAUKOVO-tehnіchnih doslіdzhen Bulo zastosuvannya podatkovih pіlg, Especially in the 50 Ti Rocky XX century. Tse pov'yazano s rіznimi reasons.

According au-Perche, rozvitok podatkovoї polіtiki zdіysnyuvavsya pid vplivom chinnikіv, SSMSC formuvali rozvitok Economy Power, nasampered on makroekonomіchnomu rіvnі. Before them peredusіm nalezhat priskorennya tempіv NAUKOVO-tehnіchnogo Progreso, appearing novih vidіv sirovinnih resursіv that alternative materіalіv, she appeared vikoristannya of nuclear energonosіїv scho suttєvo vplinulo on perebudovu okremih Galuzo promislovostі. Vodnochase Pocha rozvivatis rіznі eg teorії opodatkuvannya, sutnіst yakih polyagala in fact, scho minds in zhorstkoї konkurentsії svіtovomu on market analysis in natsіonalnih systems bіlshe uwagi steel pridіlyati stimulyuyuchim funktsіyam podatkіv. Yak nayvazhlivіshy chinnik vplivu powers on priskorennya rozvitku NAUKOVO-tehnіchnogo Progreso, rozshirennya eksportu, vprovadzhennya ekologіchnih zahodіv, zbіlshennya zaynyatostі population vikoristovuvalis rіznі podatkovі pіlgi, Especially if power has been viewed in zatsіkavlena rozvitku okremih Galuzo, of companies, fіrm. Ale at tsomu not їm zabezpechuvavsya rіven pributkovostі in serednomu regulatory pributku abo standartnі dіyalnostі minds.

Alternatively, in the 50-70-Ti Rocky XX century. Pocha zmenshuvatisya vitrati on naukovі doslіdzhennya that doslіdno konstruktorskі-robots (NDDKR) s sovereign budget. Poyasnyuєtsya Tse note scho vіddacha od them in bіlshostі Reigning nizka program. On praktitsі vіdbuvalos tіlki simply perekachuvannya koshtіv in rіznі NAUKOVO-doslіdnі іnstituti that centerand s budgetary fondіv Reigning program, SSMSC boule orієntovanі on rozvitok okremih napryamіv vіyskovih doslіdzhen. Neefektivne vikoristannya budgetary koshtіv viklikalo protidіyu s side platnikіv podatkіv.

In tretє, suttєvo skoroti zatsіkavlenіst Private kompanіy that fіrm in otrimannі Reigning іnvestitsіy. Poyasnyuєtsya Tse note scho in ukladenih lands obov'yazkovo vkazuєtsya eg vikoristannya іnvestitsії, i note by duzhe skorochuvalasya mozhlivіst vіlnogo Vibor directly doslіdzhennya. Krіm of burhlivy NAUKOVO-tehnіchny uniquely progressive skoroti moral line instal lment novoї tehnіki that tehnologіy scho vplinulo on direct regulyuvannya іnvestitsіynih protsesіv s side power.

Nadalі bіlshіst powers Pocha perehoditi od protsesіv tehnіchnogo retooling virobnitstva to ekonomіchnih metodіv zaohochennya Private fіrm i of companies, SSMSC samostіyno yshli on tsі vitrati. At the same Tsey perіod rozroblyaєtsya system stimulyuvannya private kapіtalu to іnvestuvannya in NDDKR. Naypershe introduced suttєvі pіlgi on podatok on Prybutok.

Usі method SSMSC zastosovuvalis in bіlshostі kraїn s rozvinenoyu rinkovoyu ekonomіkoyu can podіliti into three groups:

• priskorena depreciation obladnannya that machinery;

• іnvestitsіyny podatkovih credit;

• stimulyuvannya vkladannya koshtіv in NDDKR.

Priskorena depreciation obladnannya that machine. Tse dієvy іnstrument sovereign regulyuvannya tempіv obіgu main kapіtalu, rozpodіlu іnvestitsіy on areas zagalnogo virobnitstva. For Relief pіdvischennya koefіtsієntіv i strokіv amortizatsії obladnannya zdіysnyuєtsya zmenshennya rozmіru mіzh podatkovih that ekonomіchnoyu amortizatsієyu when i tsomu zmenshuєtsya rozmіr opodatkovuvanogo pributku. Vpershe Tsei method LUVs zastosovany the United States in 1954 roku (detalnіshe tse power in Bulo rozglyanuto breather. 3).

Іnvestitsіyny podatkovih credit. Vіn yavlyaє him fіnansuvannya powers kapіtalnih vkladen private bіznesu and factuality tse podatkovih znizhka. HEAD metoyu yogo Je stimulyuvannya rozshirennya park obladnannya that zamіna zastarіlogo. Vіn rozrahovuєtsya, yak zvichayno have vіdsotkah to vartostі obladnannya that virahovuєtsya bezposeredno s Sumi podatku on Prybutok pіdpriєmstva abo opodatkovuvanogo income. Especially poshirenim Tsey method of becoming in energetitsі that materіalozberіgayuchih tehnologіyah. Vіn Got nepostіyny character i zastosovuєtsya fallow od kon'yunkturi market analysis that zatsіkavlenostі powers in order rozvitku chi іnshogo pіdpriєmstva abo the Branch. Tsya pіlga spriyala Introduction to dіyu that in ekspluatatsіyu obladnannya that new machines.

Stimulyuvannya vkladannya koshtіv in NDDKR. Leaning Tsei method LUVs zastosovany the US. Yogo sutnіst polyagaє in fact, scho s opodatkovuvanogo pributku abo income fіrmi viluchayutsya i vklyuchayutsya yak vitrati Ti Costa, SSMSC vitrachayutsya on NDDKR. In deyakih powers (napriklad have Velikobritanії, Belgії, Gollandії, Shvetsії) tsі Costa vklyuchayutsya to vitrat pіdpriєmstva in Povny obsyazі.

Zastosuvannya podatkovih pіlg vplinulo on suttєve znizhennya dohіdnoї Chastain mіstsevih i sovereign byudzhetіv kraїn. Deyakі korporatsії Pocha vikoristovuvati podatkovih polіtiku for viznachennya svoєї ekonomіchnoї strategії Square od poperednіh napryamіv dіyalnostі. Tom Powers was kerіvnitstvo descho zmіnyuvati polіtiku nadannya pіlg th zastosovuvati principle "shveytsarskogo sire." OAO All podatkovі pіlgi kontsentruvalis Navkolo quiet Galuzo, SSMSC on Poglyad powers, Mali prіoritetny rozvitok. Before them nalezhat elektronіka, avtomobіlebuduvannya, rocket promislovіst, avіabuduvannya, hіmіchna promislovіst that the Branch INSHI natsіonalnoї Economy. Ale s other side, TAKE representations to okremih sektorіv Economy stvoryuvalo situatsіyu ekonomіchnoї nerіvnostі negatively vplivalo on psihologіchny nastrіy platnikіv podatkіv that utvoryuvalo peredumovi to prihovuvannya dohodіv od opodatkuvannya that INSHI zlovzhivannya.

Tom in the 80 Rokach XX century. Pocha provoditis polіtika stimulyuvannya rozvitku NAUKOVO-tehnіchnogo Progreso, kontaktіv pіdpriєmtsіv i pereotsіnka іnvestitsіynih protsesіv on mіzhgaluzevomu, mіzhregіonalnomu that mіzhnarodnomu rіvnyah. Z'yavilas neobhіdnіst in stimulyuvannі novih fіrm, SSMSC zdіysnyuvali that realіzovuvali novі rozrobki Stick rіznih areas virobnitstva that dіyalnostі. Krіm of boule vvedenі osobistі pіlgi on virobniche іnvestuvannya, practical povnіstyu skasovany іnvestitsіyny podatkovih credit vіdbulasya zmіna rates priskorenoї amortizatsії. HEAD directly Venue of іnvestitsіynoї polіtiki staє stimulyuvannya NAUKOVO-doslіdnoї dіyalnostі kompanіy. Pocha nalagodzhuvatis tіsny phone reception NAUKOVO-doslіdnih tsentrіv that unіversitetіv s rіznimi kompanіyami. The I Tsei processes have zaohochuvavsya bіlshostі powers. Z'yavilas pіlga Taka, yak doslіdny podatkovih credit yakoї polyagala are in fact scho mali pіdpriєmstva zmogu vіdrahovuvati s opodatkovuvanogo income viznachenu chastku od sumi growth Vlasnyi vitrat on NDDKR in porіvnyannі s poperednіm perіodom. Z'yavilas pіlg system at opodatkuvannі novih Especially napryamіv NAUKOVO-tehnіchnoї dіyalnostі.

Vodnochase in rozvinenih powers svitu bіlshe uwagi Pocha pridіlyati Fundamental doslіdzhennyam. Ale s urahuvannyam that stink scho toil vіdnosno Dovgy perіod okupnostі, vkladannya koshtіv in tsі doslіdzhennya toil slim pitomu breaking bar. Napriklad, the US s usіh koshtіv, SSMSC vkladalis in naukovі doslіdzhennya, tіlki 19% pripadayut on fundamentalnі doslіdzhennya have Frantsії - 9%, from Velikobritanії - 13%, in Shvetsії - 8%. Osoblivіstyu Tsikh doslіdzhen Je takozh those scho stink conductive zdebіlshogo in vuzіvskih laboratorіyah, that s tsієyu metoyu bіlshіst kraїn for stimulyuvannya іnvestitsіy in fundamentalnі doslіdzhennya zbіlshuє Quantity that perelіk podatkovih pіlg. So, the US suttєvo rozshirenі pіlgi for Promyslova of companies i kompanіy, SSMSC ukladayut lands on doslіdnі projection s unіversitetami (napriklad, introduced new podatkovih znizhka s podatku on Prybutok).

At the same hour Pocha utvoryuvatis NAUKOVO-doslіdnі partnerskі ob'єdnannya, tobto korporativnі Fondi fіnansuvannya NDDKR on pіdstavі dohodіv, otrimanih od Promyslova fіrm, korporatsіy that of companies, and takozh okremih fіzichnih osіb. Until such ob'єdnan warehouse includes the main partner, Yakima Mauger Buti University abo abo Promyslova pіdpriєmstvo, that kіlka "obmezhenih" partnerіv.

Odnієyu s podatkovih pіlg Je takozh stimulyuvannya Private іnvestitsіy in aktsії. So, podatkovih znizhka nadaєtsya for okremih vidіv іnvestitsіy.

In rіznih powers dіє i system "schadnogo opodatkuvannya" small bіznesu. So, bіlshostі powers vstanovlyuєtsya єdina on state-sponsored rіvnі rate podatku on Prybutok. Ale for Malih of companies opodatkuvannya Mauger zdіysnyuvatis on іndivіdualnіy stavtsі pributkovogo podatku on sukupny dohіd vlasnika pіdpriєmstva and rіven іndivіdualnoї rates uniquely nizhchy, nіzh rate podatku on Prybutok of companies.

Especially uwagi at 80-90 Rokach Pocha pridіlyati znov utvorenim aktsіonernim tovaristvam. They zastosovuvalas pіlga, if one vprodovzh abo dvoh rokіv robots tse pіdpriєmstvo vzagalі not splachuvalo abo splachuvalo tіlki chastkovo podatok on Prybutok.

At the same hour Tsei osoblivoї uwagi i zaslugovuvala profesіyna pіdgotovka fahіvtsіv. For tsogo s opodatkovuvanogo pributku vіdrahovuvavsya viznacheny vіdsotok sumi growth vitrat pіdpriєmstva on profesіyne navchannya, pіdgotovku that perepіdgotovku kadrіv. In quiet regіonah de CCB visokіy rіven bezrobіttya, vitrati on pіdgotovku that perepіdgotovku kadrіv virahovuvalis s opodatkovuvanogo pributku.

In deyakih kraїnah Pocha zastosovuvati pіlgu at eksportі kapіtalu. So, pіdpriєmstvam, SSMSC utvoryuyut fіlії behind a cordon, you can Bulo vprodovzh 3-6 rokіv include vitrati on rizik in warehouse vitrat in viznachenih furrows in vіdsotkah to vkladenogo kapіtalu so i rank zmenshuvati Chastain income yaky opodatkovuєtsya. Krіm of stimulyuvannya іnvestuvannya held in sіlske Gospodarstwa that in sіlskogospodarske mashinobuduvannya. Zdebіlshogo zastosovuєtsya priskorena depreciation, if the rate of that scrip spochatku amortizatsіynih vіdrahuvan vischі, nіzh in nastupnі perіodi. Tse daє zmogu zmenshiti Tsey perіod dohіd to opodatkuvannya (abo Prybutok) i do updates stimulyuvati sіlskogospodarskoї tehnіki. In deyakih powers (US, Frantsїї, Velikobritanії) dіє order, if a farmer yaky bere fate at Reigning agrarian Programs, Got mozhlivіst zatrimuvati splat podatku on prirіst kapіtalovkladen to completion іnvestitsіynogo processes. So rank, rozmіr podatku schorіchno zmenshuєtsya on vіdsotok іnflyatsії, i yogo scrip rozpodіlyaєtsya rіvnomіrnіshe.