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PODATKI W Yurydychna OSІB

Opodatkuvannya pributku of companies

The Verkhovna Rada of Ukraine in 1997 22 Travnia rock priynyala Law "On Making Change log i dopovnen to the Law of Ukraine thoracic od 28 1994 p. "About opodatkuvannya pributku of companies," scho entered in dіyu h 07/01/97 rock.

Zgіdno Zi statte 2 law tsogo paysite podatku Je OAO All sub'єkti pіdpriєmnitskoї dіyalnostі (in addition chislі byudzhetnі that gromadskі organіzatsії) SSMSC oderzhuyut Prybutok od gospodarskoї dіyalnostі and takozh vіdokremlenі pіdrozdіli scho skladayut okremy balance predstavnitstva i scho toil rozrahunkovy (Flow ) rakhunok; non-residents, SSMSC zdіysnyuyut pіdpriєmnitsku dіyalnіst through postіynі predstavnitstva in Ukraїnі; non-residents, SSMSC zdіysnyuyut repatrіatsіyu pributkіv, obsession іz Jerel in Ukraїnі; pіdpriєmstva yuridichnoї without the status of the individual.

Osoblivostі splat podatku on Prybutok viznacheno for SET penіtentsіarnoї system is the їh of companies. Gains SSMSC stink otrimuyut, spryamovuyutsya on fіnansuvannya їh osnovnoї dіyalnostі; of companies Zaliznicnovo transport. Podatok on Prybutok, obsession od osnovnoї dіyalnostі, splachuyut upravlіnnya zalіznitsі and od іnshoї dіyalnostі pіdpriєmstva Zaliznicnovo transport that їh strukturnі pіdrozdіli.

Konsolіdovany podatok mozhut splachuvati pіdpriєmstva, SSMSC toil pіdrozdіli without status Yurydychna osіb, s urahuvannyam sum podatku, splachenogo vіdokremlenimi pіdrozdіlami for їh mіstsem znahodzhennya, ale for the minds filed stated to switch to Splat konsolіdovanogo podatku 1 Lipnya rock, scho pereduє rock, s yakogo platnik podatku move to splat podatku konsolіdovanogo.

However povinnі pam'yatati paysite, scho s budget not vіdshkodovuyutsya podatku Sumi, splachenogo vіdokremlenimi pіdrozdіlami have vipadkah, Yakscho scrip podatku for konsolіdovanim balance vihodit Mensch od podatku Sumi vzhe splachenogo.

Statte 4 Law in novіy redaktsії daє perelіk dohodіv, SSMSC vklyuchayutsya to warehouse gross income. W metoyu opodatkuvannya іz gross income viklyuchayutsya: sumi direct i indirect podatkіv; sumi koshtіv abo vartіst lane, scho nadhodyat in viglyadі directly іnvestitsіy abo reіnvestitsіy korporativnі in law, to chislі groshovі abo maynovі vneski zgіdno s agreements about sumіsnu dіyalnіst;

sumi dohodіv Central organіv vikonavchoї Vladi, organіv mіstsevogo samovryaduvannya od nadannya Reigning poslug (sertifіkatіv, posvіdchen, reєstratsії іnshih poslug, obov'yazkovіst yakih zakonodavche vstanovlena) in razі zarahuvannya Tsikh dohodіv to byudzhetіv;

divіdendi, oderzhanі paysite podatku od podatku іnshih platnikіv;

Costa abo Main, scho nadhodyat in viglyadі mіzhnarodnoї tehnіchnoї Relief.

Statte 5 Law in novіy redaktsії newer viznachaє valovі vitrati virobnitstva. To warehouse gross vitrat paysite teper vklyuchayutsya sumi gross vneskіv Naiman pratsіvnika to dodatkovih pensіynih planіv, ale not bіlshe 15% sukupnogo income otrimanogo such pratsіvnikom paysite podatku od protyagom podatkovih perіodu, if Bulo zdіysneno pererahuvannya.

Statte 10 vstanovila єdinu rate podatku on Prybutok rozmіrі at 30%, vklyuchayuchi pіdpriєmstva, zasnovanі on vlasnostі okremoї fіzichnoї individuals.

Income od strahovoї dіyalnostі (od vneskіv of insurance, insurance platezhіv, insurance contracts for premіy strahuvannya i reinsurance rizikіv on teritorії Ukraine abo for її mezhami) opodatkovuyutsya for the rate of 3% od sumi gross income.

Gains oderzhanі for reinsurance contracts strahuvannya i Zhittya, obkladayutsya podatkom for the rate of 10% in dzherela їh viplati for rakhunok such viplat. Divіdendi opodatkovuyutsya rates for LP narahovanoї% od sumi viplat for rakhunok Tsikh viplat.

For the same order, yak divіdendi, opodatkovuyutsya revenues od spіlnoї dіyalnostі without stvorennya yuridichnoї individuals.

Income nerezidentіv, oderzhanі od pіdpriєmnitskoї dіyalnostі in Ukraїnі, opodatkovuyutsya on zagalnih pіdstavah 30%.

Pasivnі Income nerezidentіv, otrimanі s Jerel on teritorії Ukraine, opodatkovuyutsya for the rate of 15% in razі viplati abo pererahuvannya such dohodіv for rakhunok such viplat. Valovі Income nerezidentіv, SSMSC not conductive pіdpriєmnitskoї dіyalnostі in Ukraїnі through postіyne predstavnitstvo, otrimanі s Jerel on teritorії Ukraine (vklyuchayuchi postіynі predstavnitstva such nerezidentіv) in viglyadі protsentіv (income) od operatsіy s tsіnnimi Papero, emіtovanimi (vipuschenimi) in obіg special, SSMSC not Je tsogo paysite podatku, opodatkovuyutsya rate of 30% per hour pid viplati dohodіv quiet for such rakhunok viplat. Tobto podatok s nonresident Got Booty utrimano not when repatrіatsії pributkіv mezhі for Ukraine, and at the time of viplati nalezhnogo nonresident income scho Dusty mozhlivіst zapobіgti uniknennyu opodatkuvannya nonresidents.

Income nerezidentіv, oderzhanі on teritorії Ukraine in viglyadі divіdendіv od operatsіy strahuvannya rizikіv, nadannya Sponsored poslug, opodatkovuyutsya for the rate of 30% for such rakhunok viplat.

Income nerezidentіv od operatsіy reinsurance rizikіv on teritorії opodatkovuvatis Ukraine will be at the rate of 10% in dzherela їh viplati for rakhunok such viplat.

For the rate of 6% Income opodatkovuyutsya rezidentіv od freight from zv'yazku іz zdіysnennyam mіzhnarodnih transported.

For novim Act to splat podatku zaluchayutsya pіdpriєmstva agropromislovogo complex od virobnitstva i realіzatsії sіlskogospodarskoї produktsії. At the same hour for those of companies peredbacheno splat podatku on Prybutok zdіysnyuvati the results zvіtnogo podatkovih rock.

Pіdpriєmstvam virobnikam sіlskogospodarskoї produktsії Nada right zmenshuvati narahovanogo scrip podatku on Prybutok scrip podatku on the ground), in scho vikoristovuєtsya sіlskogospodarskomu virobnichomu oborotі, in that hour, yak OAO All INSHI paysite podatku vіdnosyat the bag on the ground to gross vitrat.

At para. 7.11 stattі 7 Law viznacheno perelіk SET i organіzatsіy, SSMSC vіdnosyatsya to nepributkovih, їh income otrimanі in viglyadі bezoplatnoї fіnansovoї Relief, dobrovіlnih pozhertvuvan, koshtіv, lane, scho yak nadhodyat kompensatsіya vartostі otrimanih Reigning poslug, zvіlnyayutsya od opodatkuvannya.

Income od nadannya peredbachenih zakonodavstvom Pay poslug budgetary install spryamovuyutsya to the budget, while the budget razі nedostatnogo fіnansuvannya Tsikh SET zarahovuyutsya on spetsіalny rakhunok i vikoristovuyutsya viklyuchno on їh fіnansuvannya in chastinі neprofіnansovanogo koshtorisu.

Permission novі FORMS amortizatsіynih vіdrahuvan i Novi order viznachennya amortizatsії (statte 8). Teper podatkovih base zmenshuєtsya on vitrati on pridbannya, vigotovlennya abo polіpshennya mainly fondіv Shlyakhov narahuvannya amortizatsіynih vіdrahuvan not h hour Introduction Main fondіv in ekspluatatsіyu, yak Bulo for the old order, and the time zdіysnennya s Tsikh vitrat.

Pіlg at opodatkuvannі pributku Yurydychna osіb obmal. So, zgіdno s p. Article 7.13. 7 od opodatkuvannya zvіlnyaєtsya Prybutok, oderzhuvany pіdpriєmstvami od realіzatsії spetsіalnih produktіv Kindergarten harchuvannya Vlasnyi virobnitstva for minds, scho scrip vivіlnena spryamovuєtsya on zbіlshennya obsyagіv virobnitstva that znizhennya rozdrіbnih tsіn on takі products.

Zvіlnyaєtsya od opodatkuvannya Prybutok, oderzhuvany pіdpriєmstvami Gromadska organіzatsіy іnvalіdіv od realіzatsії produktsії Vlasnyi virobnitstva (for vinyatkom pіdaktsiznih tovarіv, pributku od poserednitskoї dіyalnostі, gral bіznesu), for the minds Yakscho Quantity іnvalіdіv, SSMSC toil there basically Location Robots, becoming not less then 50% zagalnoї chiselnostі pratsyuyuchih that the Foundation paid pratsі such іnvalіdіv becoming protyagom zvіtnogo perіodu not less then 25% sumi zagalnih vitrat to pay pratsі.

Krіm addition to gross vitrat vklyuchaєtsya:

suma koshtіv abo vartіst Lane, dobrovіlno pererahovanih (sent messages) to abo sovereign mіstsevih byudzhetіv to nepributkovih organіzatsіy, ale not bіlshe 4% opodatkovuvanogo pributku zvіtnogo perіodu;

suma koshtіv, pererahovanih pіdpriєmstvami vseukraїnskih ob'єdnan osіb, SSMSC postrazhdali vnaslіdok Chornobilskoї catastrophe on yakih pratsyuє for basic mіstsem robot is not less then 75% of such osіb, CIM ob'єdnannyam for provadzhennya їh blagodіynoї dіyalnostі, ale not bіlshe 10% opodatkovuvanogo pributku zvіtnogo perіodu .

Krіm of peredbacheno, scho in perіod h 01.07.1997 p. to 01.01.2002 p. podatok on Prybutok of companies in rozmіrі 1.5% od sumi zarahovuєtsya narahovanoї yogo rakhunok on spetsіalny mіstsevogo budget for fіnansuvannya zhitlovogo budіvnitstva for vіyskovosluzhbovtsіv.

Law of Ukraine (statte 12) introduced the norm zgіdno s yakoyu whether yaky bank abo nebankіvska fіnansova Set (krіm INSURANCE kompanіy) toil right stvoryuvati insurance reserves for vіdshkoduvannya zbitkіv od beznadіynoї zaborgovanostі pozichalnikіv (debіtorіv) on the main Borg (without protsentіv that komіsіy) for vsіma views kreditіv that іnshih Activity operatsіy. Such amount to gross rezervіv vіdnositsya vitrat paysite podatku.

Stvorennya zaznachenogo insurance reserves zdіysnyuєtsya fіnansovoyu install samostіyno in rozmіrі, dostatnomu for pokrittya beznadіynoї zaborgovanostі.

W metoyu opodatkuvannya rozmіr insurance reserves obmezheno:

for komertsіynih bankіv 20% od sumi borgovih vimog;

for nebankіvskih fіnansovih SET rozmіr vstanovlyuєtsya vіdpovіdnim zakonodavstvom about nebankіvskі fіnansovі Install, ale not bіlshe 30 vіdsotkіv sumi borgovih vimog.

Paysite podatku samostіyno viznachayut Sumi podatku, nalezhnogo to splat, i splachuyut yogo not pіznіshe 20 of mіsyatsya scho nastaє for zvіtnim quarter. Declaration about Prybutok for zvіtny quarter rozrahunok i yogo paysite sumi podayutsya derzhavnіy podatkovіy іnspektsії not pіznіshe 25 of mіsyatsya scho nastaє for zvіtnim quarter. Filed buhgalterskoї zvіtnostі peredbacheno deprivation results from dіyalnostі paysite podatku for the Year, not pіznіshe 15 Dire rock, scho nastaє for zvіtnim. In vipadkah, peredbachenih zakonodavstvom, rіchny buhgaltersky zvіt guilty Buti pіdtverdzheny visnovkami audit.

Pіdpriєmstva virobniki sіlskogospodarskoї produktsії podayut deklaratsіyu about Prybutok, rozrahunok podatku that yogo time splachuyut s rіchnim buhgalterskim zvіtom.

Protyagom quarter paysite podatku for vinyatkom nerezidentіv i virobnikіv sіlskogospodarskoї produktsії, splachuyut avansovі vneski podatku to budget for other Purshia i mіsyatsі quarter narostayuchim pіdsumkom s cob rock, vihodyachi s pributku scho pіdlyagaє opodatkuvannyu s urahuvannyam vartostі trading patentіv.

Rozrahunki advance vneskіv for Purshia i other mіsyatsі quarter zdіysnyuyutsya paysites samostіyno i splachuyutsya vіdpovіdno to 20 the number of other i-thirds mіsyatsya quarter.

Non-residents, on SSMSC zdіysnyuyut dіyalnіst teritorії Ukraine through postіyne predstavnitstvo, povinnі obchislyuvati scrip podatku on Prybutok samostіyno i splachuvati її the results zvіtnogo quarter.

Statte 20 Law of Ukraine "About opodatkuvannya pributku of companies" in 1997 redaktsії 22 Travnia rock peredbachila vіdpovіdalnіst platnikіv torn down for vimog tsogo Act:

1) paysite podatku, SSMSC not toil at the time perevіrki Reigning podatkovih іnspektsієyu buhgalterskih zvіtіv balansіv i, i deklaratsіy rozrahunkіv, pov'yazanih s narahuvannyam that splat podatku for vіdpovіdnі perіodi, splachuyut penalty at ten rozmіrі neopodatkovuvanih mіnіmumіv dohodіv gromadyan for disposable torn down;

2) Yakscho protyagom the following 12 months at paysite podatku abo dopuskaє other bіlshe such torn down, vіn splachuє penalty at ten sumі neopodatkovuvanih mіnіmumіv dohodіv gromadyan, multiplied by the number of torn down. Cob vіdrahunku zaznachenih 12 months at Je podatkovih perіod on yaky pripadaє ostannє torn down;

3) paysite podatku, SSMSC not filed abo nevchasno submitted to podatkovoї іnspektsії deklaratsіyu about Prybutok, yogo rozrahunok, platіzhne doruchennya on pererahuvannya podatku to budget at nayavnostі koshtіv on rahunku, splachuyut fine at 10% rozmіrі narahovanogo Sumi podatku for cutaneous vipadok torn down;

4) in vipadku prihovuvannya abo Understated sum podatku yogo paysite splachuє scrip donarahovanogo podatkovih іnspektsієyu podatku fine in rozmіrі, vstanovlenomu zakonodavstvom, that penalty, obchislenu vihodyachi іz 120% oblіkovoї rates Natsіonalnogo Bank of Ukraine, scho dіyala at the time SPLAT, narahovanu on Povny scrip nedoїmki (without urahuvannya shtrafіv) for the entire її lines.

Not zastosovuyutsya shtrafnі sanktsії, peredbachenі CIM point to platnikіv podatku, SSMSC to cob perevіrki podatkovih іnspektsієyu viyavili fact understating opodatkovuvanogo pributku, pismovo povіdomili about tse podatkovih іnspektsіyu that SPLAT scrip nedoїmki and takozh fine, obchislenu vihodyachi of 120% oblіkovoї rates Natsіonalnogo Bank of Ukraine scho dіyala at the time SPLAT, narahovanu Povny on the bag for the whole nedoїmki її lines.

Act introduced norm zgіdno s yakoyu kerіvnik vіdpovіdnogo podatkovih body Mauger priynyati rіshennya about nezastosuvannya fіnansovih sanktsіy to paysite podatku have razі, Yakscho for naslіdkami perevіrki podatkovih іnspektsієyu viyavleno vipadki arithmeticity pomilok abo slips, scho prizveli to an understatement Sumi podatku, ale not bіlsh yak 5% sumi zagalnih zobov'yazan paysite schodo splat podatku for perіod, yaky Bulo perevіreno.