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Фінансове право - Віхров О.П.

Topic 7. LEGAL REGULATION OF HOLDING INCOME

Plan

1. Understanding and the system of sovereign income. The basis of the legal regulation of state revenues.
2. Understanding the payment, the principle of obakotkatvannya. Podatkov is right. Subventions and legal provisions.
3. Okremi see submits.
4. Legal regime of non-payment payments to the budget.
5. The advisory for the violation of the tax legislation.

1. Understand and the system of sovereign income. The basis of the legal regulation of state earnings

For realizing its own functions, the country is in a fond of resources. The main income of the state of the state is the domestic product, part of the yoke and the wine. Prichomu vikoristvuє lishhe that part, yaka go to її viasnіst u viglyadі різного mind payів. That part of the gross domestic product, the yak to pass from the power of the state, and from the warehouse to the power, you can rozporyadzhatsya the organization of state power. Власні доходи у відповідності з статтею 60 The Law of Ukraine "About the self-sufficiency in Ukraine" muyut teritorialnyi gromadi sіl, selishch, міст, районів у містах, а розпоряджаються цією комунальнольно власністю орга місцевого самоврядування.

Power for pokrittya svoїh vidatkіv zaluchaє in svoє rozporyadzhennya Chastain dohodіv rіznih vlasnikіv not tіlki Reigning, ale th groundscare, Gromadska, the privacy of companies and takozh gromadyan. Prichomu power, not being a ruler of the income quidification, for the subordination of the financial and legal norms, regulate the payments, are affected by the transfer of part of the income, but lie on the other hand, up to it.

Payment for legal forms of payments of legal forms and taxes is regulated by the legislation of Ukraine. Stattya 92 of the Constitution of Ukraine introduced, in accordance with the laws of Ukraine, a system of obedience, subscriptions and zbori, the order of utterance and repayment of the state internal and external borough.

System Reigning dohodіv harakterizuє Pevnyi Yednist scho zabezpechuє єdiny pіdhіd at podіlі dohodіv rіznih rіvnіv (derzhavnі, Avtonomnoї Respublіki Krim, mіstsevі toscho).

You can not ototozhnyuvati ponimattya sovereign income and financial resources of the state. Yakscho derzhavnі Income tse Costa, scho nadhodyat powers to i in the rolling її vlasnіst without yakih minds whether i obov'yazkіv on vіdnoshennyu to іnshih osіb then fіnansovі resources powers ponyattya bіlsh wider. Hold on to warehouse one of the elements, and enter until you understand the financial resources of the state. Before ostannіh nalezhat i Population's deposits in Oschadbank, Costa scho oderzhanі od rozpovsyudzhennya oblіgatsіy Reigning pozik (SSMSC vikoristovuyutsya powers, ale z obov'yazkovoyu minds Povernennya gromadyanam).

Відносини, які виникають при формуваніі державних доходів, in the main виступють у правовій формі. The state install the payment system in Law of Ukraine "About the system of obodotkuvannya", in vnomu viznachaetsya і colom mozhlivih sub'ektiv, actual warehouse, form і method, rozmіri, lines of stagnant. Zakonodavets, zdіysnyuyuchi legal regulyuvannya Sistemi platezhіv, set for Meta zabezpechiti mobіlіzatsіyu great, i regularly bіlshmensh stіykih profitability for Jerel tsentralіzovanih fondіv koshtіv. The power of the legislative order regulates the rights and obovyazyka participants in the payments when the payments are made, entering zaohochennya і vidpіdalnostі for vіsikonannya pripisіv power. Power, insanity, bazhayot otrimati bishe koshtiv u svoe rozporyadzhennya, ale vona zatsikavlena v rozvitku vibrobitvtva, beside pidvistchennogo zhittsevogo pivnya populyarnya, von namagaetsya so vplinuti na rozpodіlnі vidosnini, na utvorennya podpriemstv usih forms viasnosti і dokhodit 'populyarnya, shkob zbilshiti pributki, dokhod , Що потім приведе до можливості збільшення платеів у централізовані фонди.

In this way, the state is encouraged to reinstate such a legal regime of payments in the centralized funds, in the financial sector, in the economy, in the internal reserves.

The system of sovereign income does not include, but, nappaki, prisuskayas klassifikatsiyu їх on різноманітні групи. In the basics of the classification, you can lay down a pizza. Naybіlsh is principally іn subordinate to the income of the state in the field of order in the form of systems:

Centralized access , to lodge in the rasporyadzhennyi power and get on the form of the centralization of the groshevyh fonds (the state and the micro regions, the Pensions Fund of Ukraine, the Fund for the settlement of the occupied population, etc.). Centralize the powers that come, the first thing for everything, to be formed for a subordinate subordinate income, that is, to deposit the basis of the income part of the budget;

Decentralizovod come , scho nadgodayat v rozporyadzhennya okremi держа sternnyh pіdpriemstv, set і organizatsіy, sho formuyutsya for rahunok їх yieldів і використовуться відповідно до їх фінансових плаів.

Differential income for the jerseys is the way it is possible to detail the warehouse and the viznachiti form nadokhodzhen їх у централізовані фонди. So, come to the juridical areas of the umbrella,

1) income, yakі without any means to get in the form of:

Podatkіv, rental payments, vidrahuvan at pokrtya vitrat on geologozrozvduvalnyi roboty, vneskiv at pensiyny fund ta sotsial'nne inshahnuvannya tochno;

2) payments for korostuvannya natural resources that pay for the zabrudnennya natural mezhdischischa, vidrahuvannya na budivnitsvto ta repair avtomobilnyh dorig;

3) pay for nadannya served authorities of the state (the power of mito, mito, mitni zbori, zbori for dominstvennu reestratsiyu tochno).

You can get to the village to get over the forms of state and municipal payments, payments from the Pensions Fund to those who are not vneshkiv (podbannya oblіgatsіy derzhavnyh ta місцевих позик).

Analis of the legal regime of income, yaki nadezhdayat raspopryadzhennya power abo organ mistsevogo self-adherence, svidchit about those, scho bilshist in them obovvyazykovymi payments. So їх viznachaet v.14 Law of Ukraine "About the system of obodotkatvannya." Перелік обов'язкових платеів, що міститься в ст. 14, is guilty of betting, and all the payments can be made in kind. To the right of that, all payments, yakі viznannyі legislatively obovyazykovymi, mozhno stjaguivati ​​primusovoe. Yakshchoo type of payment in the Law "About the system obodotkatvannya" a lot, platniki mozut yogo not bring. By the hour they were about to bring in additional information to the Law of Ukraine "On the system of obodotkuvannya," but also not to pay taxes and admissions, but not to add food about primusov stjagnennya payment.

Obovyazykovy payments and dyagyayutsya dyama methods podatkovym і nedotatkovym. Payments and payments are counterfeit. Favors raspechuyut usi pіdpriєmstva, nezalezhno vіd forms viasnostі і mind діяльності, that population.

You can do this by differentiating the legislation with regard to the establishment of specific minds: zhboru i vikoristania.

For the cyme criterium, you can get rid of: ringing and without a turn; Відплатні і безвідплатні; Zagalnі і tsіlovі.

Yak usually obov'yazkovі platezhі Je bezpovorotno (podatki, vneski toscho) and income on state-sponsored loan (if power Je pozichalnikom and population pridbavaє oblіgatsії Reigning chi mіstsevih pozik) zvorotnі.

Those you can tell yourself about the lack of payment. Payments to the budget of the central government or to private funds without payment, or payment for the cost of natural resources, can not be paid without charge, unless the government charges a fee for the services of the state.

Payments to the budget of your country do not miscalculate tsil'ovogo prisochennya, napriklad, podatki, ale ostaninnim hour in the state budget and mnogovayutsya tsіlovі budgetary funds. Tom platnikov make payment tsil'vogo gratitude to Chornobylsky fund, on social insurance is not enough.

In this way, the system of income to the state budget can be rozumi vzajmozv'yazok vsyoi sukupnosti vozduhv ta її difentsitsiatsii on okremі grupi i vidy.

Vihodachi z ekonomichnogo zmistu i osoblivostey legal regulation of income, їх mozhna ob'єednati v soi grupi:

1) Transfers;

2) come from some of the obovyazkovyk payments;

3) get a loan from the state;

4) get out of the obovzyazkovogo maynova and special insurances.

Specifically, the legal regulation of the income groups allows you to agree on the adver- tising, in the process of what you get from the old dzherel, you have to come to the power of the state, in the institution of the great growth of state revenues.