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Fіnansove right - Vіhrov OP

2. Legal regime tsіlovih budgetary fondіv she Reigning pozabyudzhetnih fondіv

In skladі sovereign Budget of Ukraine stvoryuyutsya tsіlovі Fondi koshtіv for їh bіlsh operational i efektivnosti vikoristannya for rozvitku Galuzo national Gospodarstwa, Borotba s nezaynyatіstyu, zadovolennya sotsіalnih potreb population, more Costa, SSMSC contributing to the budget platniki, toil tsіlove priznachennya. Krіm of Jerel formuvannya tsіlovih budgetary fondіv shaping can Buti byudzhetnі Costa, tsіlovі derzhavnі poziki.

Law of Ukraine "About Ukraine Reigning budget for 1997 Year" Reigning in the budget of the Fund for vklyuchenі zdіysnennya zahodіv schodo lіkvіdatsії naslіdkіv Chornobilskoї catastrophic sotsіalnogo that Zahist population; Reigning Foundation spriyannya zaynyatostі population; Fund rozvitku palivnoenergetichnogo complex; Reigning dorozhnіy Fund; Reigning іnnovatsіyny Fund; Fund receptionists navkolishnogo natural seredovischa.

Novo legal bases scoring Fund yaky Got poshirenu titles "Chornobilskogo".

The Verkhovna Rada of Ukraine priynyala 20 chervnya 1997 roku Novi law "About the Foundation for formuvannya zdіysnennya zahodіv on lіkvіdatsії naslіdkіv Chornobilskoї catastrophic sotsіalnogo i Zahist population."

Paysite Zborov Fund Je: sub'єkti pіdpriєmnitskoї dіyalnostі, yak pov'yazana s obsession pributku, Square od forms vlasnostі that їh pіdporyadkovanostі yak on teritorії Ukraine, so i for її mezhami scho zdіysnyuyut payment pratsі, fіlіali that INSHI vіdokremlenі pіdrozdіli platnikіv Zborov , SSMSC paying for Praca, ale not toil yuridichnoї status of individuals.

I Zbіr making non-residents, SSMSC oderzhuyut revenues in Ukraїnі i zdіysnyuyut payment pratsі, krіm quiet, SSMSC nalezhat to diplomatic, body abo toil іmunіtet zgіdno s mіzhnarodnimi treaties.

Postіynі predstavnitstva nerezidentіv, SSMSC oderzhuyut Jerel s revenues in Ukraїnі abo vikonuyut predstavnitskі funktsії scho stosuyutsya such nerezidentіv abo їh zasnovnikіv, SSMSC splachuyut of Pratzen.

Ob'єktom obkladannya Je faktichnі vitrati to pay pratsі at whether Money Does viglyadі. Zbіr zarahovuєtsya in the warehouse dohodіv Sovereign budget and splachuєtsya vіn odnochasno s obsession koshtіv from banks to pay pratsі.

Zvіlnyayutsya od Splat vneskіv Chornobylia to the Fund:

pіdpriєmstva vugіlnoї promislovostі;

pіdpriєmstva on vidobutku zalіznoї that margantsevoї ores pіdzemnim way i budіvnitstvu mines;

pіdpriєmstva i organіzatsії Ukraїnskoї spіlki Slіpih that deaf for perelіkom Kabіnetu Mіnіstrіv Ukraine, ale for the minds scho іnvalіdi skladayut Ponad 50% zagalnoї chiselnostі pratsyuyuchih on the main virobnitstvі.

Costa Foundation vitrachayutsya on fіnansuvannya vidatkіv, peredbachenih Laws of Ukraine "About the status of i sotsіalny Zahist gromadyan, SSMSC postrazhdali vnaslіdok Chornobilskoї catastrophic" i "On legal regime teritorії scho conceited radіoaktivnogo zabrudnennya vnaslіdok Chornobilskoї disaster." Law zaboronyaє vikoristovuvati Costa Foundation is not for tsіlovim priznachennyam, in addition to chislі kreditnі, depozitnі operatsії, nadannya pozik toscho.

Bet Zborov skladaє 10% od ob'єkta opodatkuvannya s vіdnesennyam splachenih sum on valovі vitrati virobnitstva i obіgu platnikіv.

Before of acceptance of the Law of Ukraine "About Ukraine Reigning budget for 1997 Year" to the Fund Chornobilskogo vneskіv dorіvnyuvala rate of 12%. In proektі Law "About Reigning budget of Ukraine for 1997 Year" proponuvalosya rate of 12% zberegti to 1 Lipno as of 1 Lipnya 1997 rock vstanoviti rozmіrі rate at 6% Fund paid pratsі. In kіntsevomu pіdsumku rate Harden Year for 1997 at 10% rozmіrі.

Law takozh zaboronyaє zmіnyuvati ob'єkt obkladannya, Zborov rate, the order yogo obchislennya, lines splat i pіlgi іnakshe, yak Tsei Contributions for Change in Law.

In Reigning byudzhetі Ukraine for 1997 Year of the Fund for rakhunok koshtіv zdіysnennya zahodіv schodo lіkvіdatsії naslіdkіv Chornobilskoї catastrophic sotsіalnogo that Zahist population Bulo zaplanovano profіnansuvati vitrati on sotsіalny Zahist gromadyan, SSMSC postrazhdali vnaslіdok Chornobilskoї catastrophe that medichne zabezpechennya gromadyan Tsikh; on derzhavnі kapіtalnі vkladennya; samostіyne resettlement gromadyan s radіatsіyne zabrudnenih teritorіy i budіvnitstvo for Zhitlo gromadyan, vіdnesenih to pershoї poterpіlih the category; zabezpechennya robіt in zonі vіdchuzhennya that INSHI tsіlovі vitrati Chornobilskoї prog.

Prior warehouse Sovereign budget of Ukraine s 1995 roku including funds rozvitku palivnoenergetichnogo complex s metoyu zabezpechennya suspіlnogo virobnitstva palivnoenergetichnimi resources. Costa Foundation for vikoristovuyutsya fіnansuvannya budіvnitstva ob'єktіv virobnichogo priznachennya palivnoenergetichnogo complex (nasampered launchers), pridbannya obladnannya for novih i ochisnih pіdgotovchih viboїv, fіnansuvannya zahodіv schodo tehnіchnogo pereozbroєnnya of companies, energozberezhennya.

Fund formuєtsya for rakhunok vіdrahuvan od indirect podatkіv, SSMSC splachuyut sub'єkti pіdpriєmnitstva, od realіzatsії metodіv that realіzatsії on eksport metalobruhtu, karbamіdu i amіaku (s vіdnesennyam on sobіvartіst) of companies that metalurgіynoї hіmіchnoї promislovostі Square od vlasnostі forms.

Prior warehouse Sovereign budget for 1998 Year vklyuchaєtsya Fund receptionists navkolishnogo natural seredovischa. Tsei Fund utvoryuєtsya yak on the state-sponsored, so i on mіstsevih rіvnyah, vіdpovіdno to stattі 47 Law of Ukraine "On Protection of natural navkolishnogo seredovischa", that the laws "About prirodnozapovіdny Fund of Ukraine."

Dzherela formuvannya tsogo boule fund vstanovlenі name of the law that the provisions about respublіkansky pozabyudzhetny fund receptionists navkolishnogo natural seredovischa, zatverdzhenim Holds Kabіnetu Mіnіstrіv Ukraine od 13 sіchnya 1992 roku.

Jerel formuvannya Fund receptionists navkolishnogo seredovischa Je:

platezhі for vikidi, skid zabrudnyuyuchih rechovin in navkolishnє seredovische od statsіonarnih Jerel zabrudnennya i rozmіschennya vіdhodіv furrows in establishing that lіmіtіv od peresuvnih Jerel;

sumi shtrafіv torn down for zakonodavstva On Protection navkolishnogo natural seredovischa;

Sumi penny styagnen on vіdshkoduvannya zbitkіv, zapodіyanih torn down zakonodavstva On Protection navkolishnogo seredovischa in rezultatі gospodarskoї chi іnshoї dіyalnostі Yurydychna osіb;

tsіlovі that INSHI dobrovіlnі vneski Yurydychna osіb i gromadyan and takozh nadhodzhennya od realіzatsії konfіskovanogo vіdpovіdno to zakonodavstva Lane, yak Bulo subject ekologіchnogo torn down.

Vikoristovuyutsya Costa tsіlovogo fund budget on rozrobku that zdіysnennya zagalnoderzhavnih that regіonalnih complex programs schodo receptionists navkolishnogo natural seredovischa i ratsіonalnogo koristuvannya natural resources on vzhittya zahodіv in Nadzvychaina sytuatsia ekologіchnih situatsіyah that to hold on robіt lіkvіdatsії negatively ekologіchnih naslіdkіv od avarіy that disasters.

Sche Bulo in 1991 rotsі priynyato Law of Ukraine "About dzherela fіnansuvannya Shlyakhovoy Gospodarstwa Ukraine". In 1997 rotsі in Demba boule vnesenі chergovі zmіni i dopovnennya. Now strukturі Sovereign budget target Reigning dorozhnіy fund.

In formuvannі tsogo Fund take fate pіdpriєmstva i gospodarskі organіzatsії Square od vlasnostі forms. Pong vіdrahovuyut Costa on pokrittya vitrat, pov'yazanih s budіvnitstvom, repair i utrimannyam avtomobіlnih dorіg zagalnogo koristuvannya. Tsі vіdrahuvannya zdіysnyuyutsya of rules established by the Supreme Radoyu Respublіki Krim, oblasne radami in zalezhnostі od obsyagіv virobnitstva produktsії that vikonanih robіt (in furrows of 0,40,8%) postachalnitskozbutovih organіzatsіy in furrows 0,030,06% od turnover (obіgu) as od sale of petrol, diesel Fuel type, zrіdzhenogo gas 7% od obsyagu realіzatsії, dohodіv od od ekspluatatsії road transport 2%. Tsey fund zarahovuєtsya i zbіr proїzd roads for the agriculture of Ukraine zasobіv іnozemnih vlasnikіv at UTC. Styaguє zbіr s іnozemtsіv "Ukrіnteravtoservіs" bezposeredno on kontrolnopropusknih points sovereign cordon. Pіdpriєmstva "Ukrіnteravtoservіsu" 5% zborіv zalishayut sobі for pokraschannya servіsu road.

W 1997 roku bude Tsey Fund zarahovuvatisya vvіzne mito i aktsiznі Zborov naftoproduktіv s, s іmportnih avtomobіley, podatok s vlasnikіv the agriculture zasobіv that deyakі INSHI nadhodzhennya, pov'yazanі s ekspluatatsієyu vehicles.

Well Takі Fondi formuvatimutsya in skladі mіstsevih byudzhetіv. In zv'yazku s vazhlivіstyu power, yak virіshila Verkhovna Rada in zv'yazku s Jerel formuvannya road fund, boules priynyatі dopovnennya to dіyuchogo zakonodavstva Ukraine vіdnosno Sistemi opodatkuvannya. Until the number of podatkіv i zborіv vіdnesenі platezhі, peredbachenі law "About dzherela fіnansuvannya Gospodarstwa road."

Prior warehouse Sovereign budget of Ukraine vklyuchaєtsya Reigning Foundation spriyannya zaynyatostі population. Vіn stvoryuvavsya yak samostіyna Lanka fіnansovoї Systems of Ukraine on pіdstavі Law of Ukraine "About zaynyatіst population." Vіn CCB stvoreny on state-sponsored i mіstsevomu rіvnyah for rakhunok:

asignuvan s Sovereign i mіstsevih byudzhetіv;

obov'yazkovih vneskіv of companies, SET i organіzatsіy usіh forms vlasnostі i vidіv dіyalnostі for the norm, scho vstanovlyuєtsya schorіchno Supreme Radoyu Ukraine at zatverdzhennі Sovereign budget;

dobrovіlnih vneskіv Gromadska ob'єdnan, gromadyan, іnozemnih fіrm toscho;

koshtіv service zaynyatostі, otrimanih her od Venue of gospodarskoї dіyalnostі;

tsіlovih fіnansovih vіdrahuvan of companies, Yakscho stink vіdmovlyayut in priynyattі on the robot for rakhunok 5% quota in abo vipadku torn down strokіv іnformuvannya service zaynyatostі at vivіlnennі pratsіvnikіv.

Sumi vneskіv to Sovereign Fund zaynyatostі population viznachayutsya themselves paysites vihodyachi s koshtіv, spryamovanih on spozhivannya for vsіh kategorіy pratsіvnikіv. Yea i Platezhі obov'yazkovimi at zakіnchennі strokіv styaguyutsya in the prescribed manner.

Zvіlnyayutsya od Splat vneskіv to Sovereign Fund zaynyatostі Population: byudzhetnі that naukovі in place the budgetary chastinі koshtіv; pіdpriєmstva, mainly dіyalnіstyu yakih Je viroblennya sіlskogospodarskoї produktsії in chastinі koshtіv fund spozhivannya, viplachenih robіtnikam, zaynyatim in virobnichomu protsesі; pіdpriєmstva on yakih pratsyuyut samі pensіoneri abo on yakih Ponad 50% zagalnoї chiselnostі pratsіvnikіv stanovlyat іnvalіdi; gromadskі organіzatsії, scho for rakhunok utrimuyutsya chlenskih vneskіv; sotsіalno-kulturnі mortgage profspіlok; tvorchі spіlki.

Detailed procedure styagnennya, oblіku i vitrachannya koshtіv tsogo Fund regulyuєtsya Іnstruktsієyu Mіnpratsі, Mіnfіnu that Natsіonalnogo Bank of Ukraine.

Not possible not otsіniti positive Foundation sotsіalnogo Zahist іnvalіdіv, stvoreny vіdpovіdno to the Law of Ukraine "On Basics of sotsіalnoї zahischenostі іnvalіdіv in Ukraine" 21 Bereznev od 1991 roku іz zmіnami, priynyatimi 14 Zhovtnya 1994 roku.

Pіdpriєmstva, SSMSC not target less then abo target, nіzh peredbacheno Programs, mіsts for pratsevlashtuvannya іnvalіdіv, schorіchno zobov'yazanі vіdrahovuvati to fund tsіlovі Costa.

Standard robochem mіsts pratsevlashtuvannya іnvalіdіv for not less then 4% od zagalnoї chiselnostі pratsyuyuchih on pіdpriєmstvі. Yakscho Quantity pratsyuyuchih not bіlshe 25 cholovіk, standard vstanovlyuєtsya in rozmіrі 1 robochem Location.

Rozmіr vіdrahuvan to fund serednya rіchna zarobіtna board on vіdpovіdnomu pіdpriєmstvі for cutaneous not stvorene abo not zaynyate robochem Location for іnvalіda.