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Treaty od AZ - Vodop'yanova O. - 2 Chastina

podatkovih Obl_k

Podatok on Dodanim vartіst

In Act 2 stattі about MPE vkazano perelіk osіb, SSMSC for svoїm dobrovіlnim rіshennyam mozhut zareєstruvatisya paysite MPE abo pіdlyagayut obov'yazkovіy reєstratsії tsogo podatku yak paysite. Tom potrіbno viznachiti termіn "lady." Zgіdno n s. 1.2 "person <...> for tsіley opodatkuvannya Dvi chi bіlshe osіb, SSMSC zdіysnyuyut spіlnu (sumіsnu) dіyalnіst without stvorennya yuridichnoї individuals vvazhayutsya okremoyu owes a special debt in furrows takoї dіyalnostі".

Vіdpovіdno to n. Z position of №79 for osіb, vіdpovіdalnih for utrimannya Adding that podatku to budget at vikonannі dogovorіv about diabetes without stvorennya yuridichnoї individuals svіdotstvo about reєstratsіyu MPE for p. №2-MPE vidaєtsya on Leather іz zaznachenih dogovorіv. For such platnikіv vstanovlyuєtsya 9-digit number іndivіdualny podatkovih zgіdno s Order №380 (Procedure prisvoєnnya reєstratsіynih (oblіkovih) nomerіv platnikіv podatkіv (mandate DPAU od 08.03.98 p. №380).

Zgіdno s claims. 3.2.8 Law about MPE when zdіysnennі SD transmission tovarіv (robіt, poslug) paysite on the balance, keep the contract upovnovazhenogo Obl_k rezultatіv takoї spіlnoї dіyalnostі, vvazhaєtsya supply of such tovarіv (robіt, poslug). A takі operatsії for paragraphs. 3.1.1 tsogo Act Je ob'єktom opodatkuvannya. Schopravda for Terms of delivery paysite MPE. In vipadku Povernennya vnesenoї chastki participant ob'єkta opodatkuvannya, our Dumka, not vinikaє require narahovuvati PZ s MPE (s zgіdno note itself claims. Law 3.2.8). However DPAU (Sheet DPAU od 05.06.2006 p. №10557 / 7 / 16-1517-12) vvazhaє scho Povernennya PF DM participant Je operatsієyu s delivery and otzhe, Got obkladatisya MPE on zagalnih pіdstavah for the rate of 20%.

For uniknennya dual tlumachennya rekomenduєmo priznachati upovnovazhenoyu special message Obl_k spіlnoї dіyalnostі pіdpriєmstvo those scho make Main.

Podatok on Prybutok

Vіdpovіdno to paragraphs. 4.2.5 Law about Prybutok not vklyuchayutsya to HP Costa abo vartіst lane, scho paysite podatku nadhodyat zgіdno s agreements about diabetes. A podatkovih Obl_k rezultatіv diabetes lady upovnovazhena for tsogo contract Veda vіdpovіdno to paragraph 7.7 the Law about Prybutok Yakimov vstanovleno scho.:

1) Obl_k rezultatіv spіlnoї dіyalnostі is played with upovnovazhenim on tse іnshimi uchasnikami paysite podatku zgіdno s minds agreement that okremo od oblіku gospodarskih rezultatіv this paysite podatku (paragraphs 7.7.2 Law about Prybutok).;

2) narahuvannya that viplata Chastain pributku od spіlnoї dіyalnostі zdіysnyuyutsya special, upovnovazhenoyu lead Obl_k rezultatіv spіlnoї dіyalnostі (paragraphs 7.7.3 Act).;

3) Yakscho have zvіtnomu perіodі vitrati to conduct spіlnoї dіyalnostі perevischuyut revenues od neї, zbitki transferring to zmenshennya dohodіv maybutnіh podatkovih perіodіv od takoї spіlnoї dіyalnostі (paragraphs 7.7.5 Act).;

4) s metoyu opodatkuvannya gospodarskі vіdnosini mіzh uchasnikami spіlnoї dіyalnostі prirіvnyuyutsya to vіdnosin on osnovі okremih tsivіlno legal dogovorіv (pp. 7.7.6 Law about Prybutok).

The order №571 vstanovlyuє right to maintain podatkovih oblіku s podatku on Prybutok spіlnoї dіyalnostі without stvorennya yuridichnoї individuals that peredbachaє:

1) zvіt about diabetes results (vіdpovіdno to form, zatverdzhenoї Order №571) podaєtsya upovnovazhenim paysites to DPІ (s Odnochasno filed deklaratsії s podatku on Prybutok od zagalnogospodarskoї dіyalnostі) in termіni, vstanovlenі filed for deklaratsії s podatku on Prybutok pіdpriєmstva (p. 2 ). Pokazniki vіdobrazhayutsya pіdstavі on standards established by the laws about Prybutok;

2) when the contract ukladennі about diabetes, ukladenogo mіzh paysites (paysite) podatku that neplatnikom (neplatnikami) podatku, to conduct podatkovih oblіku vvazhaєtsya upovnovazhenoyu lady Je scho paysite podatku (paragraph 4).;

3) viznachennі upovnovazhenim paysites result LEDs to yogo dohodіv not vklyuchayutsya vneskіv Sumi, scho nadhodyat zgіdno s agreement about the SD (P 5).;

4) viplatі upovnovazhenim paysites Chastain pributku od diabetes іnshomu participant Taqiy platnik narahovuє on qiu Chastain podatok on Prybutok that splachuє yogo to budget up / abo odnochasno s NOTES viplatoyu (paragraph 6).;

5) Yakscho all abo Chastina pributku od diabetes not rozpodіlyaєtsya protyagom zvіtnogo perіodu, s metoyu opodatkuvannya Taqiy Prybutok (Chastina) vvazhaєtsya rozpodіlenim mіzh uchasnikami zgіdno s minds agreement about diabetes on kіnets such zvіtnogo perіodu i pіdlyagaє opodatkuvannyu in the prescribed manner, viznachenomu n. 6 tsogo Procedure. When tsomu podatok s such pributku amended upovnovazhenim paysites to budget termіni, vstanovlenі to splat podatku for vіdpovіdny perіod;

6) Yakscho paysite upovnovazheny viplachuє dohіd od zdіysnennya LED on korist nonresident - participant contract about diabetes, Taqiy platnik zobov'yazany utrimuvati viplatі when such income is the splachuvati podatok in rozmіrі 15% od sumi such income for rakhunok takoї viplati (paragraph 9).

7) Yakscho protyagom zvіtnogo perіodu vitrati, ponesenі upovnovazhenim paysites in zv'yazku s holding of diabetes, perevischuyut income otrimanі od such operatsіy, balansovі zbitki transferring to zmenshennya dohodіv maybutnіh podatkovih perіodіv od diabetes Povny to settle the zbitkіv (paragraph 10).;

8) paysite podatku, SSMSC otrimuyut dohіd od SD, s yakogo splacheno podatok on Prybutok not vklyuchayut Taqiy dohіd to warehouse gross dohodіv (paragraph 11).;

9) Transfer (abo otrimannya) paysite podatku - DM participant tovarіv, robіt, poslug іnshomu participant for diabetes vikoristannya away from takіy dіyalnostі vіdobrazhaєtsya at Yogo podatkovih oblіku the rules, provisions of the law about vstanovlenimi Prybutok. Takі operatsії vіdobrazhayutsya upovnovazhenim paysites in vіdpovіdnih rows zvіtu that dodatkіv to Demba in the prescribed manner.

Whether SSMSC INSHI operatsії s peredachі koshtіv abo tovarіv (rezultatіv robіt, poslug) mіzh uchasnikami spіlnoї dіyalnostі vіdobrazhayutsya in podatkovih oblіku such uchasnikіv in order vstanovlenomu zakonodavstvom opodatkuvannya s power (p. 12);

10) Yakscho osnovnі Fondi participant vikoristovuyutsya diabetes in yak vlasnіy gospodarskіy dіyalnostі, so i in diabetes, Chastina amortizatsіynih vіdrahuvan tsimi for fixed assets in vrahovuєtsya zvіtі

that dodatku to Demba in sumі, yak so vіdnositsya to zagalnoї sumi narahovanih amortizatsіynih vіdrahuvan zvіtnogo perіodu for tsimi funds, yak scrip dohodіv, otrimanih od spіlnoї dіyalnostі, vіdnositsya to zagalnoї sumi such dohodіv that gross dohodіv, otrimanih CIM paysites od vlasnoї gospodarskoї dіyalnostі (n . 13). Analogіchno vіdbuvaєtsya rozpodіl vitrat participant diabetes, SSMSC odnochasno pov'yazanі yak s Vlasnyi gospodarskoyu dіyalnіstyu this paysite, so i Zi SD (n. 15).

11) Yakscho have razі zakіnchennya agreement about DM participant takoї dіyalnostі otrimuє Costa abo Main, vartіst yakih perevischuє vartіst Adding to takoї dіyalnostі koshtіv abo Lane (zafіksovanu in about dogovorі SD), the scrip of the perevischennya vklyuchaєtsya to HP such participant.

So rank, Yakscho dogovіr about diabetes lifestyle s dotrimannyam standards chinnogo zakonodavstva, the sumi, vnesenі zgіdno s such a treaty uchasnikami diabetes, not to vklyuchayutsya warehouse HP upovnovazhenogo paysite podatku for paragraphs. 4.2.5 Law about Prybutok (requires mothers to uvazі, scho minds neobhіdnoyu for zastosuvannya tsogo provisions of the law Je zdіysnennya rozmezhuvannya oblіku rezultatіv vlasnoї gospodarskoї dіyalnostі paysite i spіlnoї dіyalnostі (tobto in Registration agreement about diabetes in DPІ. Zvіtnostі filed about diabetes, viznachennya rezultatіv DM) .

Yakscho treaty about diabetes (abo okremoyu tsivіlno legal land) peredbachene Povernennya vneskіv pіslya zakіnchennya dії tsogo agreement, the їh opodatkuvannya slіd zdіysnyuvati analogіchno to dogovorіv Orenda, Abo lіzingu Mainova employment. Tom, our Dumka, when pіdtverdzhennі unincorporated vartostі such vneskіv to gross dohodіv abo gross vitrat mozhna keruvatis claims. 7.9.1 -7.9.2 Law about Prybutok, SSMSC regulyuyut opodatkuvannya operatsіy s borgovimi vimogami that zobov'yazannyami i peredbachayut unincorporated gross to gross dohodіv i vitrat koshtіv abo Lane, zaluchenih upovnovazhenim paysites in zv'yazku s Keeping diabetes. Butt Mauger Buti Contributions (up kіntsya dії agreement about DM) participants budіvelnoї tehnіki for sporudzhennya mainly fondіv scho vikoristovuvatimutsya have diabetes. Zauvazhimo: zdіysnennya lіtsenzovanoї dіyalnostі furrows in agreement about diabetes peredbachaє nayavnіst vіdpovіdnoї lіtsenzії.

For viznachennya result of diabetes in podatkovih oblіku upovnovazheny Mauger skoristatis participant with such a formula:

de:

PSD - suma pributku od zdіysnennya SD zvіtnogo perіodu;

ZSD - suma zbitkіv diabetes such perіodu;

Dsd- scrip skorigovanogo income od diabetes. Tsey pokaznik viznachaєtsya analogіchno to gross dohodіv od Keeping gospodarskoї dіyalnostі vihodyachi s vіdpovіdnih provisions of the law about Prybutok (napriklad, Prybutok od sale tovarіv

(Robіt, poslug) prirіst balansovoї vartostі zapasіv toscho). Dohіd od SD Mauger Buti skorigovany an amount zmіni sumi kompensatsії vartostі tovarіv (robіt, poslug) samostіyno viyavlenih pomilok the results passed podatkovih perіodіv, vregulyuvannya sumnіvnoї (beznadіynoї) zaborgovanostі);

IRR - suma skorigovanih vitrat diabetes. її viznachayut analogіchno to viznachennya gross vitrat zvichaynoї dіyalnostі vihodyachi s vimog Law about Prybutok schodo vitrat, SSMSC vklyuchayut to BB. Krіm of syudi incoming takozh th amortvіdrahuvannya ubutok balansovoї vartostі zapasіv. A bag of koriguvannya vitrat od zdіysnennya SD viznachayut analogіchno to koriguvannya gross vitrat (tobto zmіna sumi kompensatsії vartostі tovarіv (robіt, poslug) samostіyno viyavlenі pomilki the results passed podatkovih perіodіv, vregulyuvannya sumnіvnoї (beznadіynoї) zaborgovanostі).

Result od zdіysnennya diabetes, viznacheny so rank, so Mauger Buti:

- Abo Prybutok (CAP), Yakscho ADI> PDM, opodatkovuєtsya for the rate of 25%;

- Abo zbitok (WHSD) Yakscho DAD <Vedas, transferring to zmenshennya dohodіv maybutnіh podatkovih perіodіv od zdіysnennya diabetes.

Vіdpovіdno to paragraphs. 4.1.4 Law about Prybutok revenues od SD, viznachenі s urahuvannyam vimog claims. 7.7.3, vklyuchayutsya to HP uchasnikіv. Zvertaєmo uwagi, scho revenues od zdіysnennya diabetes, okremo vіdobrazhenі have filed to DPІ zvіtі about diabetes is the result of opodatkovanі vіdpovіdno to Demba, no i do not zbіlshuyut zmenshuyut scrip pributku uchasnikіv diabetes, otrimanogo od provadzhennya gospdіyalnostі. Yakscho Prybutok CD od not rozpodіlyaєtsya protyagom zvіtnogo perіodu s metoyu opodatkuvannya, over the claims. 7.7.4 vіn "vvazhaєtsya rozpodіlenim mіzh uchasnikami zgіdno s minds about a contract spіlnu dіyalnіst on kіnets such zvіtnogo perіodu i pіdlyagaє opodatkuvannyu zgіdno s pіdpunktom 7.7.3 tsієї stattі". To warehouse gross dohodіv not vklyuchayutsya (at pp. 4.2.11 Law about Prybutok) Gains od LED on teritorії Ukraine without stvorennya yuridichnoї individuals opodatkovanі of n. 7.7 tsogo Act.

For uchasnikіv-nerezidentіv dіє claims. "Yea" h. 2 para. 13.1 of the Law about Prybutok Yakimov viznacheno, scho income otrimanі od zdіysnennya LED on teritorії Ukraine, іz Jerel їh pohodzhennya h Ukraine, opodatkovuyutsya for bets viznachenoyu n. 13.2 Law rozmіrі at 15%. Otzhe, income nerezidentіv - uchasnikіv SD opodatkovuyutsya dvіchі: once - at the rate of 25% Yak podatok s pributku and potіm іz Sumi, scho pіdlyagaє viplatі non-residents - for the rate of 15%, Yakscho Lots Other not peredbachene mіzhnarodnoyu lands s kraїnoyu mіstseznahodzhennya nonresident (Sheet DPAU od 09.01.2008 p. №93 / 7 / 12-0117)

Yakscho pіslya zakіnchennya dії agreement about diabetes Participants zabirayut svoї vneski, zdіysnenі zgіdno s CIM contract, the stench is not vklyuchayut їh to warehouse gross dohodіv vіdpovіdno to paragraphs. 4.2.12 Law about Prybutok for Yakima to gross dohodіv not vіdnosyatsya Costa abo Main, scho povertayutsya vlasniku pіslya zakіnchennya agreement about the CD (not ale vische nomіnalnoї vartostі). Ale nagoloshuєmo, scho Tsei pіdpunkt Law dіє deprivation in vipadku Povernennya of the Same Lane, yak Bulo Adding to diabetes. Yakscho Well povertaєtsya Lots Other Maini, then paragraphs. 4.2.12 not dіє and Povernennya Takeo Mauger yak traktuvatis bezpovorotno fіnansova dopomoga i for paragraphs. 4.1.6 Act to include about Prybutok gross dohodіv participant.

Yakscho have vipadku Povny pripinennya DM participant otrimuє Costa (Main), vartіst yakih bіlsha od balansovoї vartostі Adding aktivіv, the scrip perevischennya vіdnositsya to gross dohodіv. Yakscho taka rіznitsya Je Mensch, the scrip zbitkіv vіdnositsya to gross vitrat participant in that podatkovih perіod Where Money Does vіdbulosya TAKE Povernennya.

Butt 18.1

Zgіdno s agreement about diabetes FIRMA "ABC" Zroby vnesok mainly zasobami (obladnannya) for the amount of 345,000 USD, and the PP "Alliance" - Costa sumі at 483,000 USD. Upovnovazhenim for maintaining takoї dіyalnostі priznacheno fіrmu "ABC". Chastka skin becoming participant:

- Fіrmi "ABC" 345000 (345000 + 483000) = 41.67%;

- PP "Alliance" 483000 (345000 + 483000) = 58.33%. For pіdsumkami SD FIRMA "ABC" LED viznachila sumі income of USD 880,000 is the SD-vitrati in rozmіrі 820000 USD. When tsomu LED Prybutok becoming 880000 - 820000 = 60000 UAH, and on podatok Prybutok od diabetes dorіvnyuє 60,000 x 25% = 15,000 USD. Umovno vvazhaєmo scho danі buhgalterskogo i podatkovih oblіku zbіgayutsya (div. Table 18.1).

table 18.1

Obl_k diabetes have UCHASNIKІV