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Фінансове право - Віхров О.П.

2. Understanding the payment, the principle of obakotkatuvannya. Podatkov is right. Subventions and legal provisions

The term "gift" can be seen yak law and yak applied category. Billshchist vchem, characterizing the tax yak of the law category, rake the accent on the transition of the right of power from the payer to the state, then to form a government with the payment made to the budget (state chi).

З posetsіy subject fіnansovogo right govone in the payment мобілізація коштів state at the centralization fund for the satisfaction of the sushilnyh consumption, and перехід права власності, хоча він є, not the head of the sign of the payment, and one of the yogo fig.

Yak applied category, the payment of tse netsil'yovy, bezvidplatniy, bezpovorotny, bezumnovny i obovv'yukovy plizh, ny okhodit vid juridichnykh i fizichnyh osib to the budget of the unofficial budget (abo tsil'ovy budgetary fund) on pidstavi act Verkhovnoї Radi for the sake of self-suicide.

The Statute 2 of the Law of Ukraine "On the system of obedotkuvannya" dated 2 December 1994, it is indicated that the payment of contributions, zbіr, інший обов'язковий платіж до бюджетів і всок до державних цільових фонів цебов'язковий высок до бюджету відповідного рівня або державно цільового фонду, здійснюваний платникам In the order і on umovah, čo viznachayutsya legislative acts of Ukraine. "

Functionalities of submitting a message їх суттєвість. The most important function of submissions is the fiscus (fiscus (lat.) State treasury). Vidpodidno to tsієї functіії, givings vikonuyot svoє priemnenno priznachennya razvuchennja proizodnoї partni to the budget, for zadovolennia sispilnyh needs.

Regulyuyucha funktsiyya podatku slugu svoeridnim dopovnennyam alternately and skated yak on regulyuvannya vibrobitvtva, so і on regulyuvannya spozhivannya (napriklad, neprjamyi filing). With the rule of regulating mehanism, it is objective, and vplyv on paynikov zdіysnyuetsya nezalezhno vіd voli dervi. Duzhe often pіd regulyuyuchoyu funktsієyu rozumіyut lishe nadannya pіlg okremim zaluzyam chi vibrochnikam. Prote subatkova regulyuvannya natto folding mekhanizm vplyvu, scho vrahovuє not tilki podatkovyi tisk, ale і prospekt chi іnshogo dіyalnostі, рівня прибутковості тощо.

Розподільна функція податку являє своєрідне віддзеркалення фіскальної: напонити казну, щоб потім розподілити одержані кошти. Але на стадії розподілу ця functція дуже тісно переплітаєється з регулюючою functцією, і в одній дії mаууть проявлятися обидві. Additional, indirect payments, yakі regulyuyut spozhivannya, stvoiiyuyut basis for pererozpodilu kostyv vid one plinykіv to іnshih (excise tax on delicatessen productions tochno). Tse dozvoljajє speak about іsnuvannja pervinnogo i vtorinogo (pererozpodіlu) rozpodіlu for допомогою податків.

Stimulyuyucha (destimulyuyuucha) funktsiyya podatku stolior orientiri for rozvitku chi ruynnuvannya virobnitsvva, dіyalnі.

Yak і regulyuyucha, von omzhe buti povetsyana zastosuvannya mehanizmu pіlg, зміною об'єкту оподаткування, змененням бази оподаткування. Інколи цю functцію characterize як підвид третьої.

The control function is implemented in the course of the procedure for the regulation of the financial support of financial institutions and organisations, the profits of the Gromadians, their vicarities. For dopomogoju tsієї functіії оцінюється раціональність, збаланєваність податкової systems, the cut-off payment zokrema, перевіряється, наскільки податки відповідають реалізації its in the minds, шo folded.

Realization of the function of a tax-free deposit is affected by these principles, which are pledged and accounted for in the form of payment.

Principles of the payment of realizing the specific concrete manifestation, that characterize the specific nature of the specific mechanics:

1) one-time salary is meant, but one and the same subject can be approved by one kind of payment of a gift once for the first period (postavtoviy period);

2) naybіlsh important contributions, whichever is the most important source of money from the budget, and all the others are vyshchayatsya vyshim law enforcement authorities. Mehannizm opodatkuvannya regulate the order;

3) universalisation of the payment of the allowance of the non-levy of the taxpayer in the forms of the payer's salary, the рівний підхід to the minds of obohatkuvannya be-яких суб'єктів. Tse the principle of form is the same as in the original image, be it some part of the object, it is irresolutely adept. So the rank, all the planners of the zobov'azanі vidrahovuvati rivnu parku pributku, zalozhno vіd svoeї dіyalnі;

4) naukovy pіdhіd in the form of elements in the filing mechanism.

Розподіляючи вику вилучень to the budget і зпиняючись на характеристиці податків, важливо виілити їх основні знаки:

1. The type of payment is to be regulated by an act of a competent authority.

2. Closely to the point of view of prilyagoye sign of indemnity without payment of one-person nature of yogo vstanovlennya. In the basic terms of the payment, the monies have been pledged in the form of rusk koshtiv from the platnik to the power. When the plumper is not picked up (for the first look), there is nothing added to the inscriptions of the koshtis. Tse does not mean vyikinnennya dustrichnyh obovyazykov power. Nadanі koshti (cutaneous platnik) scherovutsya on zadovolennya sispilnyh need.

3. The insane nature of the payment - the prodovzhennyam crocheted sign. Tse means a splash of the payment, the yak is not called by any of the dentists, but by the side of the power. Останні дві знаки, мабуть, найбільш чітко характерють суттєвість податків.
4. Non-national character of the payment of a payment means yoga in the fund, but be paid for by the state and vikoristovuytsya to the satisfaction of the state needs. With ts'omu nevidomo, for zadovolennya yakih sama tsіley ідуть надходження від concrete a payment. This is the rank, the non-moneys of the Rastings of the pennies of the Power are formed. Zrozumilo, vimagae of the enchanting sight, the problem of active visions of submissions, but for his own character, is similar to zbori (a pod for a pomel, a tax on transportation of transport assets).

5. Submission of payment cards, to be inspected in the budget of the external fund. Розподіл податків on budgets, funds здійснюється у відповідності з budgetary legislation †"and can be carried out by a couple of basic cliches: закріпленням a payment for the previous budget of chi rozpodіl yogo між budgets.

6. Obovjazykovy nature of the allowance pripustae nemozhlivost legitimate vidhilennya vіd nyogo (krіm пільг, закріплених в нормативному акті). The payer has a lot of viboru: you do not have to rally alloys, you have to cut the tax-payer to the budget (if you do not want to pick it up). Obov'yazkovіost vіdobrazhaєtsya navіt u першчерчерговоі податковиких платеів.

7. Free-of-charge nature of the payment, mabut, not vimagae osoblivih komentariv, hocha slid zvernuti respect for one aspect. In the penstock, the payer is obliged to pay attention to the contributions made by him, if the state realizes the consumer, in some cases, the estate and the skin of the yogi are secured (the soup hunter in the order, the health funeral, the certificate), and the new rozumninnye podatki nybito poveratyutsya to the payer. Naturally, the payment, mitu, zboram vlastivі spilnі risi . Before them lay down:

Обов'язковість плати податків, зборів, платеів у відповідні budіі і funds;

More accurately, in the budget and the fund, for what kind of stink of zakripleni;

Viluchennia їх on the basis of legislative forms and procedures; Primusovy character of the viluchenia;

Zdіysnennya control єdimnym body Derzhavnoї povatkovoi admіnіistratsії; In pevnі mіrі безеквівалентний nature of payments.

Prote, nezvazhayuchi on the similarity of the cih mehanizmiv, stinks are characterized by a small riznitseyu one vid one. Мито і збори відрізняються від податків за призначенням. Payments and payments up to 80% of the income in the revenue part of the budget, інші вид відрахувань відповідно, менше; For the method. Meta submits to the satisfaction of the state's needs, the value of mitigation and zboriziv zadovolennya singing needs of the consumption of vitrate set; For obshtanovami. Favors become frenzied payments; Mito, zbori vyplachuchatsya in zv'yazku with obgoyu, scho nadaetsya platniku sovershnym pozhdom, sho realizyu derzhavnovladnyi povnovazhennya after the nature obovvozyuku. The payment of the payment is written on the basis of the payer: the mito, zbir is characterized by the quality of goods and services, and by norms of the imperial nature; For perіодичністю. Zbori, payment, mito muyut razovy character i іх сплата здійснюється без певної системи; Favors are characterized by peony periodicity; For mit, zborіv, na vіdmіnu vіd podatkіv, it is characteristic відпланість.

In this way, on the basis of the payment of taxes and taxes, the nature of the nature and nature of the authorities is special.

Законодавчого розрізнення мита і зборів in Україні немає. Previously, the main criterion of the boule is not the address of the insignia of koshtiv. Yaksho payment to the budget of mito, yakshto on rahunok organizatsii zbir. In the daily fastness of the accent, the role of the child was changed: zbir payment for the presence of a special right; Мито платіж за вчинення на адресу платників юридичне вагомих дій.

Сукупність податків вимагає їх систематизації за багама певними підставами.

1. Pay attention to the payer:

1.1. Submissions from legal autumns (payments for surplus, a payment for dodanu vartiz, excise zbir tochno).

1.2. Submissions from fizichnih osib (pributkovy flow, feed for promesel tochno).

2. Zalizhno vіd form obkladanna.

2.1. Pryamі (pributkovomaynovі podatki, scho spravlyayutsya in protsesі pridbannya i akumulyatsії materіalnih benefits scho viznachayutsya rozmіrom ob'єktu obkladannya i vklyuchayutsya in tsіnu product that splachuyutsya virobnikom chi vlasnikom Pryamі podatki in its Cherga, podіlyayutsya on.:

A) special payments, which are to be rallied by the platnik for the rakhunok і zalizhno vid of the surplus (income) obtained by him and by the doctor's payment of the platospromoznnost paysa;

B) real (rеаl (engl.) Mayo) of the payment, scho raschuyut із майна, in the basic yakih lie pributok, scho pripustaє serednіy riven pributku.

2.2. Nepryamі (on spozhivannya) podatki, scho spravlyayutsya in protsesі vikoristannya materіalnih benefits scho viznachayutsya rozmіrom spozhivannya, vklyuchayutsya in viglyadі supplements to tsіni product, SSMSC splachuyutsya spozhivachem. With an indirectly defended formal platnikom - seller of goods (robot, service), scho vidupe by mediator mіzh svoevoyu і spozhivachhem goods (robot, ambassador). To become a real payer. Same criterion of the legal and actual payment by the plaintiff œ basic for the delivery of taxes on the direct and indirect. With a direct legal entity, the actual payer is in the indirect, in indirect.

One of the most important is the respect for rospodil direct and indirect benefits in the utovorenny cyni. Yaksho direct taxes are deposited in the price on the vyrobnitsva st., At the vibro, then indirectly at the stages of realiza- tion and yak additive to the commodity.

So rank, podatki Tse obov'yazkovі for Yurydychna Form іndivіdualno bezvіdplatnі, netsіlovі, bezpovorotnі, bezumovnі platezhі Yurydychna i fіzichnih osіb scho vstanovlenі body zakonodavchoї Vladi abo body mіstsevogo samovryaduvannya for zarahuvannya in Reigning budget abo chi mіstsevy in tsіlovy fund in exactly viznachenomu rozmіrі І term.

The principles of the admission of the individual in particular and the tendencies of the system are:

1) стабільність, яка припускає незмінність of the basic taxes on payment of the rules for stamping out the payment by the extension of the trivial hour, and takozh logichnіst змін податкового законодавства. Stattya 7 The law "On the system of obohatkutvannya" has been introduced, but the rates of taxes are not to be affected by the extension of budgetary rock, but it is not peddled with the legislative acts of Ukraine;

2) gnuchkіst pripuskaє operational zmіnu podatkovih platezhіv, zasobіv їh narahuvannya, systems pіlg i sanktsіy in zalezhnostі od zmіni situatsії (Ale Tsey principle not zaperechuє stabіlnostі);

3) рівновнога забезпечує орієнтацію держави на підтримку за допомогою податків structurally рівновноги;

4) rukhomіst vіdbіvііі чітку зміну податковиких платеів у галузі форвання, the basis оoftткування chi appears in the new forms of submissions;

5) the list of anti-inflationary sentiments submitted to the Viluchen;

6) the yak's pay for the payer when payment is made, so for the controlling sub-account for the payment of the tax, the power for the vicaristant taxpayers;

7) рівність, яка забезпечує новий обов'язок плаників at рівних оціночних момо і розмірах прибутку;

8) stimuljuvannya vystupaє yak formovannya ekonomichnih i iravivh іnteresіv at zdіysnennі pevnії діяльності і одержанні більш високих доходів;

9) economical, yak spivvidnosit videtki zbirannyu podatku (vitraty aparatu, opratsyuvannya dokumentatsii iosho) i pributok vіz zbornannya podatkovkikh nadohodzhen.

Statte 3 Law of Ukraine "About opodatkuvannya system" vstanovlyuє fun- pobudovi that priznachennya Sistemi opodatkuvannya: opodatkuvannya buduєtsya system of principles: obov'yazkovostі, ekonomіchnoї dotsіlnostі, sotsіalnoї spravedlivostі, poєdnannya іnteresіv powers, regіonіv, of companies that i gromadyan zabezpechuє nadhodzhennya koshtіv to byudzhetіv vіdpovіdnih rіvnіv І sovereign financial institutions.

In ukraine, the territory of the Republic of Armenia is distributed between two countries: on the territory and in the cities. For Reigning budget zakrіplyuyutsya bіlshіst zagalnoderzhavnih podatkіv i zborіv for respublіkanskim Avtonomnoї Respublіki Cream i mіstsevimi budgets zakrіplyuєtsya Chastina zagalnoderzhavnih podatkіv (povnіstyu abo for Pevnyi regulations) i i mіstsevі podatki Zborov. Загальнодержавні податки регулюють респубіканський бюджет Autonomous republics Крим і місцеві бюджета.

Submission of submissions for the regions of the competence of the state power bodies means zakriplennya for specific organs, as in the case of the installation, zmіni chi skasuvannya podatkiv. Podatkovih regulyuvannya zdіysnyuєtsya peredusіm osnovі on the right (kompetentsії) sovereign authority Vladi vvoditi podatki i zbirati їh in protsesі vikonannya budget. Statte 1 Law of Ukraine "On the system opodatkuvannya" pіdkreslyuє scho vstanovlennya skasuvannya podatkіv, zborіv i platezhіv and takozh pіlg zdіysnyuєtsya Supreme Radoyu of Ukraine, the Verkhovna Radoyu Respublіki Cream i mіstsevimi radami, the Verkhovna Rada Respublіki Cream i mіstsevі for mozhut vvoditi dodatkovі pіlgi at the Branch opodatkuvannya in the furrows of the sum, scho nadhodyat to їh byudzhetіv.