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Tsіni that tsіnova polіtika - Tormosov YG

3.4. Formuvannya in tsіnі trademark podatkіv

In praktitsі vіtchiznyanogo tsіnoutvorennya to warehouse tsіn natsіonalnih tovarіv two incoming indirect podatki: excise zbіr i podatok on Dodanim vartіst. Excise zbіr - podatok Tse, yaky in vklyuchaєtsya tsіni visokorentabelnih tovarіv not pershoї neobhіdnostі i in kіntsevomu pіdsumku splachuєtsya їhnіm pokuptsem. Excise Zborov opodatkovuyutsya viklyuchno Flea i do not opodatkovuyutsya robots that Hotel.

Excise zbіr vstanovlyuєtsya in tsіnah tіlki okremih tovarіv, perelіk yakih zatverdzhuєtsya Supreme Radoyu Ukraine. Sіchnya W 2000 r. to perelіku pіdaktsiznoї produktsії incoming p'yat Mercantile Group: alkogolnі nápoje, tyutyunovі virobi, transportnі zasobi, naftoprodukti that yuvelіrnі virobi.

Viznachennya rozmіru excise Zborov, scho vklyuchaєtsya in tsіnu, zdіysnyuєtsya on osnovі rates SSMSC mozhna podіliti on Dvi groupies. Before pershoї incoming tverdі rates in UAH abo EURO including on fіzichnu abo umovnu odinitsyu produktsії. Thus, lіkero-gorіlchanі virobi Zborov excise becoming 16 UAH per lіtr 100% alcohol, to cigarettes s fіltrom - UAH 10 per 1,000 pieces on motornі gasoline -. 60 EURO including for 1000 kg at avtomobіlі s ob'єmom tsilіndrіv dvigun Ponad 3000 cubic meters. cm - 1.0 EURO including per 1 cu. cm (Table. 3.5).

table 3.5

Excise Zborov AT OKREMІ goods, SHCHO DІYALI 1 sіchnya 2001 p.

Obchisleny in EURO including excise zbіr on viroblenі in Ukraїnі goods, pererahovuєtsya in grivnі for exchange rate Natsіonalnogo bank scho dіyav Purshia day on quarter in Money Does zdіysnyuєtsya realіzatsіya produktsії, i zalishaєtsya nezmіnnim protyagom tsogo quarter.

Before Druha groupies incoming vіdsotkovі rates SSMSC vstanovlyuyutsya to turnover (tsіni) s realіzatsії tovarіv. Vіdsotkova rate rozmіrі 55% dіє on yuvelіrnі virobi. When viznachennі excise Zborov in tsіnі vіtchiznyanih tovarіv on osnovі vіdsotkovoї rates neobhіdno vrahovuvati scho rate to vstanovlena tsіni, KOTRA vzhe mіstit in sobі Tsey podatok. Tom magnitude excise Zborov in tsіnі viznachaєtsya of the formula:

(3.5)

de AC - excise Zborov%.

Ale Yakscho Cena formuєtsya on pіdpriєmstvі, then hovering formula does not Mauger Buti zastosovana. Tom virobnik spochatku viznachaє tsіnu scho skladaєtsya іz sobіvartostі that pributku and potіm tsіnu s excise Zborov (CA) of the formula:

(3.6)

Rіznitsya mіzh tsіnami scho mіstyat i have not mіstyat sobі excise zbіr, abo dobutok tsіni s Excise on Zborov vіdpovіdnu rate daє zmogu viznachiti value tsogo podatku in tsіnі:

(3.7)

Napriklad, Yakscho sobіvartіst odinitsі produktsії becoming 108 UAH Prybutok - 27 UAH, and excise Zborov - 55%, then Cena s excise Zborov dorіvnyuvatime 300 UAH:

and he excise zbіr - 165 UAH:

Sumi Zborov excise viznachayutsya sub'єktami pіdpriєmnitskoї dіyalnostі samostіyno oplachuyutsya th in the order of i-line vіdpovіdno to sedate zakonodavstva Ukraine. In razі away resale pridbanih tovarіv, excise zbіr not styaguєtsya.

Іnshoyu forms of indirect podatku, scho to enter the warehouse tsіni, Je podatok on Dodanim vartіst. Vіn vklyuchaєtsya in tsіni absolyutnoї bіlshostі tovarіv that poslug for vinyatkom quiet, SSMSC not obkladayutsya CIM podatkom: vugіllya that vugіlnі briquettes uchnіvskі zoshiti that pіdruchniki, dityachі Magazine that newspaper, lіkarskі zasobi that virobi medichnogo priznachennya, goods for іnvalіdіv toscho. Perelіk tovarіv (robіt, poslug), scho zvіlnyayutsya od podatku on Dodanim vartіst Je єdinim on vsіy teritorії Ukraine Mauger i zmіnyuvatis zakonodavchomu in order.

Podatok on Dodanim vartіst viznachaєtsya in tsіnі product (Hotel) for dіyuchoyu rate to opodatkovanogo turnover, yaky not have mіstit sobі tsogo podatku, abo іnakshe to tsіni, yak vrahovuє sobіvartіst that Prybutok. Yakscho Cena vstanovlyuєtsya on pіdaktsizny goods, then go to opodatkovanogo turnover excise zbіr and podatok on Dodanim vartіst viznachaєtsya of the formula:

(3.8)

de HDR - rate podatku on Dodanim vartіst%.

So, Nashomu prikladі, at 20% stavtsі podatku on Dodanim vartіst, dorіvnyuvatime yogo value of UAH 60 (300 * 0.2), and she vіdpuskna Cena virobnika stanovitime UAH 360 (300 + 60).

In razі, if at produktsіyu dіє vіdpuskna Cena to come vzhe yakoї podatok on Dodanim vartіst, the value in the Yogo tsіnі viznachaєtsya of the formula:

(3.9)

In the minds, if podatku Dodanim rate vartіst vstanovlena in rozmіrі 20% poperednyu zapisati formula can thus rank:

(3.10)

So, Yakscho vіdpuskna virobnika becoming Rate 360 ​​USD, then the value of podatku on Dodanim vartіst in її skladі dorіvnyuvatime60 UAH (360: 6).