home Taxes Podatkova polity - Litvinenko Ya.V.

Podatkova polity - Litvinenko Ya.V.

6.2. Podatkova polistika rіznih powers in stimuljuvannіі інвестицій

Podatkova polichika in the richest powers of the Pittans stimulating the immigration of the soul of a bagatelle, ali і і піввні особливості. Вони відображають різні прями проведення державної інвестиційної політики і дають можливість вибору найефективнішої з них для застосування в Україні.

USA. Zagalom podatkova polity of the power is straightened to change the regular power to the priinyattya gospodarchih rіshen підприємством і послеівілнення ринкових суб'єктів від опіки держави. The head is directly drawn to the tax authorities, the rates of lending, the changing of the rates, the payment of taxes to the rural areas, the lack of funds for the formation of deposits, the expansion of the base, the speed of the fis- cal functions of taxes. In addition, the state has taken a straight line at the speed of the podatkovi pil'g with the method of keeping zmenshennyu paying its own podatkovkikh zobov'azan.

By this method, the rate of the payment for a surplus from 46 to 39 per cent is lowered, and the present-day loan is lowered. Hocha the rate of the payment for pririst vitrat na naukovo-doslnnu diyalnist і znizhena z 25 to 20% u porivnyannі z pogodnim basovim period, vona zalishaetsya shche doshit suttvim zaochchuvalnim stimulus for pidpriemstv.

Conducted in 1986, the sub-prime reform reform introduced a sottevy korektivy in the system of depreciation. Щоб збільшити розміри амортизаційних відрахуван і знизити прибуток до оподаткування, basic funds підприємства поділяються на вісім класів, кожний з яких має свій строк откання від 3 до 31 року. Ale is in charge of the budget. Tom in the 90's of the 20th century. In the United States, there was a podalshi modifikatsya podatkovyh pіlg z rakhuvanannyam of minds, yaki were folded in susinstva. Їх mozhna ob'ednati for such voltages:

1. The translation of the bilhosisti pіlg on the mіlі taіdіnі досіінні підприємства та колективи. The goal is to clarify the tim, but in the daily tastes for vprovazhenzhennya vibromnytsko bagatooh naukovo-tehnichnyh rozropok potrybny small depository, which can be done by small groups. Tomu pіpіpriєmstva mаyut досить суттєві податкові пільги, and in active vipadkam mozhut zvіlnyаsіsya vіd to pay a tax.

2. Conducted the tax reform of 1986 p. Led before that, she began to reshape, and the structure of the pidpriemstv. Steel bіlsh tіsnim zv'yazki mіzh vіrobnichimi te uchenovo-doslіdnimi pіdpriєmstvami, і вони почавання utvoyuvaty об'єднання, які became nadalі акціонерними rivals, and їхні працівники - акціонерами. At the time of the reorganization by the investors, the income is paid on the basis of the lower, lower, lower-income pributkovy.

3. Bouvet introduces the principle of "rivnyi podatok na rіvniy dohіd", and takozh zmensheni naybіlshі rates of the payment in the galusies, de pributok buvischem, nіzh srednednіy promyslovostі v tsilomu.

The same problem of the US boule oopototkuvannya venture companies, ytvorenih for rozrobki that vprovazhenzhennya novi dosyagnen science that technology, new technologies. Aly dіyalnіst cich fіrm is written with great rizikami, пошуком різних dzherel фінансування that rates a payment for приріст capital. The head ranks of the apostate were pinched tinnyi paperi (ackії, yakі realizuyutsya venture companies). That way, the method of betting obedotkatvannya postupovo znizhuvalis, і tse tspriyatil zrostannu dilovoy activity, utovorennu novyh robočih mіts, and takozh rozshirennju basis otopototkuvannya. The head of the virtual problems of the boole is the crookedness of the submissions on the final result. The right to write Mali Todi, if the results are true, if the result is true, then the press was automatically automatically ignored by law.

Great Britain. The English system of stimulating investment is motivated by the principle of the American system, and its own special nature. So, the rate of the payment for the subsidies of corporations is set sharply in the financial area, which ended. The rate of depreciation is set for all active capital, unrelaxed for the first quarter, 25% for rozmіrі, 4% for sporud and budivel. Corporations have the right to all the vitrati on the NDDKD to pay for vitrati vibrobitvtva in a practical way in a kind of rozmіrі. With the help of a few small companies, which I do not overload the regulations for riveni, obodotkovuetsya in the lower stavtsi. In addition, the UK has a great number of letters. Tse stosuyutsya nasampered obkladannya divvіdendіv kompanіy ta pributku na pririst kapitalu.

Німеччина. Podatkova polistika tsієї Power is spun on the stimulus of economical zrostania that activity of the rink mechanism. Since the beginning of 1990, the sub-prime reform has begun to take place, and it is spared to stimulate innovation. In order to ensure that the neo-additions to the virgin goods for the ravonet of investments were tended, and the investment in the sphere of NDCDK, the increase in the progress of the rates of corporate tax, the change in the warehouse to the warehouse, the change in the payment for the pre-tax and the surplus from one-hour loans to the lodging,

In addition, bullets have been recognized for the number of reserve funds, which have been recognized for compensating inefficiencies of settlements in the territory of the capital, the material, the conditions of energy, the arming, the withdrawal of capital from the capital stock of the basic funds. Інша part of the reserve fund is recognized for pokrittya negative rizikіv vіd podal'shoї підприємницької діяльності. Establishment of reserve funds is changing pributok to obodotkatvannya.

When the rates are set, the value of the goods is reduced. So, the rate of obodotkuvannya nezorpodilenogo pributku is meaningfully mensh, nizh rozpodilenogo. In addition, from the time to the preflight corporation to the zagalnih vitrate dodayutsya materialnaya vitrati for utrimannya personnel, a loan for a science-dosilynoyu diyalnistyu, and takozh widely vikorostovuyutsya accelerated depreciation, especially in the syslskom gosdarstvі. So, підприємства цієї галузі mozhut in the first рік amortizovati up to 50% of varostyі zadnannya, and in the first three rocks - up to 80%.

Significance is respected pridilyayatsya economical onovlennju gosartarstva that zrivnyannu rozvitku riznyh lands.

France. For tsієї the power is characteristic різноманітна system stimuljuvannya зростанняінвестицій. Up to the end of the 80's, rockies for the system of characterizations of the bouves are administratively straightforward. So, in science, science and technology, the concentration of 80% of all resources is concentrated, while those that are recognized in the world are recognized. Alya to the ears of the 80's rockies from the powers of the world are straining to stimulate innovation. Vodnochas zmenushuyutsya fіnansuvannya NDDKR z sovereign budget and more respect pridilyayatsya ekonomichnim methods stimuljuvannya promislovy fіrm ta pіdpriєmstv. For the purposes of these accrued partnerships, the right of a sub-prime credit is introduced, and the amount of the deposit is reduced by 50% of the sum of the loans for the loans to the residents for the loans, and they are borrowed by the additional robots in the on-landing galvanies. Upgrade of the first two people of the year is due to the payment of taxes, in the third ric, the rate of payment is 25% of income, 50% for the fourth quarter, 75% for the holidays and 100% for the amount of income .

Beginning of the 90th rock, conduct a sub-tax on the loan on a loan on a koshti, pay a visit to the spent loans, arrange a yogo naybilshy rozmіr, ask for an order і procedure for registration of the right to пільгу yogo отриманню, створюються сприятліші умови for середніх І малих підприємств, які починають або розширюють свою науково-технічну діяльність. In addition, tsim pidpriemstvam nadaetsya the right narahovuvati podatkovy credit for pidstavi increment of vitrat on NDDKR stasovno zagalnoy sumi vitat, yaki buli zdіysneni v rozhdodnye roki.

З 1988 р. Franzії introduces a sub-loan for vitrati for the training of personnel. Від оподаткування звільняється 25% доходів підприємства, які спрямовуться на ці цілі, especially on підготовку нових фахівців у тих регіонах, де високий рівень безробіття. In the cichs areas of land use, call money is collected from the payment of income, so that you can rectify the preparation of the staff.