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PODATKI ZA population

Vіdpovіdno to the Law of Ukraine "About Reigning reєstr fіzichnih osіb platnikіv podatkіv that іnshih obov'yazkovih platezhіv" od 1994 roku 22 thoracic, Introduction to dіyu of 1 sіchnya 1996 rock in Ukraїnі target Reigning reєstr fіzichnih osіbplatnikіv yak avtomatizovany Bank danih for zabezpechennya єdinogo sovereign oblіku gromadyan, SSMSC zobov'yazanі splachuvati podatki. Metoyu reєstru Je Povny Obl_k osіbplatnikіv, automatized obrobka Informácie, VZAYEMODIYA podatkovih іnspektsіy. Dermal The Citizen Got svіy іdentifіkatsіyny number stamped in yaky i Reigning reєstrі in pasportі. When The Citizen viplatі koshtіv nazivaє svіy number i in komp'yuter holding up danі. Tse polegshuvatime Obl_k sukupnih dohodіv gromadyan, zmenshuvatime obsyag robots podatkovih organіv.

Pributkovy podatok s gromadyan

Nayvazhlivіshim view podatkіv s fіzichnih osіb Specific to whether yakoї podatkovoї system Yea pributkovy podatok scho regulyuєtsya in Ukraїnі Kabіnetu Mіnіstrіv Decree of Ukraine "About pributkovy podatok h gromadyan."

In stattі 1 vstanovleno scho paysite podatku in pributkovogo Ukraїnі vistupayut individuals SSMSC toil i SSMSC not toil postіynogo Georeferencing accommodation in Ukraїnі, i vklyuchayut:

a) gromadyan Ukraine; b) іnozemnih gromadyan; c) osіb without gromadyanstva.

For vіdnesennya to the category platnikіv zakonodavets vikoristovuє at viznachennі postіynogo Georeferencing of residing traditsіyny i descho sproscheny kіlkіsny qualification dnі 183 in calendar rotsі.

Decree vstanovleno ob'єkt podatku "sukupny opodatkovuvany Prybutok for Year (s scho skladaєtsya mіsyachnih opodatkovuvanih pributkіv) obsession іz rіznih Jerel yak on teritorії Ukraine, so i for її mezhami". So rank viznachaєtsya ob'єkt opodatkuvannya in Ukraїnі. For gromadyan, scho not toil postіynogo Georeferencing accommodation in Ukraїnі, ob'єktom vistupaє Prybutok, obsession іz Jerel in Ukraїnі.

When viznachennі sukupnogo opodatkovuvanogo pributku vrahovuyutsya pributki, oderzhanі yak in naturalnіy, so i in groshovіy formі, and in the Perche vipadku stink zarahovuyutsya sukupnogo pributku to the calendar for the Year vіlnimi (rinkovimi) tsіnami. Zgіdno Іnstruktsієyu s "About pributkovy podatok s gromadyan" zatverdzhenoyu bunt podatkovih іnspektsієyu Ukraine 21.04.93 p. іz zmіnami, as amended 5/18/93 p., 01.09.94 p. she 16.10.96 p. in razі viplati salary in naturalnіy formі produktsієyu Vlasnyi virobnitstva її rozmіr in skladі mіsyachnogo sukupnogo opodatkovuvanogo income obchislyuєtsya for vіdpusknoyu tsіnoyu zaznachenoї produktsії storonnіm spozhivacham in mіsyatsі, if Bulo narahovano zarobіtnu fee. Yakscho in inline mіsyatsі such Produkciya not realіzovuvalas, її rozmіr obchislyuєtsya for vіdpusknoyu tsіnoyu poperednogo mіsyatsya.

Descho nezvichne vidіlennya in stattі 3 Decree Especially - usunennya podvіynogo opodatkuvannya scho characteristic of the residual become a regulatory aktіv. Osoblivіst danoї stattі in fact scho Sumi podatku, splachenі behind a cordon, not mozhut perevischuvati sum podatku pributkovogo scho pіdlyagaє oplatі tsimi personages vіdpovіdno to zakonodavstva Ukraine. When tsomu Obl_k splachenih for Ukraine mezhami sum podatku zdіysnyuєtsya tіlki in razі pismovogo pіdtverdzhennya podatkovih body vіdpovіdnoї іnozemnoї powers.

Bids podatku zgіdno s Decree of the President od 25 serpnya 1996 p. "About Penny reform in Ukraine" is the Decree of the President of Ukraine od 21.11.1995 p. vstanovlenі in stattі 7 Decree. When sukupnomu mіsyachnomu dohodі to 17 UAH podatok not styaguєtsya and potіm rate zalezhnostі od sumi mіsyachnogo sukupnogo opodatkovuvanogo zrostaє income of 10 to 40%. So, when sukupnomu mіsyachnomu dohodі of 86 UAH to 170 UAH rate dorіvnyuє 6 UAH 80 kopecks. plus 15% s Sumi, scho perevischuє 85 UAH.

In bagatoh natsіonalnih zakonodavstvah vstanovlyuєtsya Universalna znizhka neopodatkovuvany mіnіmum zarobіtnoї pay. For Tsikh minds opodatkuvannyu pіdlyagayut tіlki pributki, scho Tsei perevischuyut mіnіmum. Zmіst pіlgi zabezpechiti zadovolennya mіnіmalnih zhittєvih required. Slіd Bulo b vstanovlyuvati dekіlka rіvnіv podіbnogo mіnіmumu, oskіlki mіnіmalnі vitrati deyakih gromadyan (іnvalіdi, orphans, etc. i) perevischuyut vitrati zvichaynih platnikіv. Tom takі individuals toil right to bіlsh Visokiy rіven neopodatkovuvanogo mіnіmumu pributkіv.

Law of Ukraine od 22.10.93 p. "About the status veteranіv vіyni, garantіyah їh sotsіalnogo Zahist" peredbacheno scho іnvalіdi, Participants vіyni, boyovih Act reasonably toscho zvіlnyayutsya od splat podatku pributkovogo povnіstyu. Prote pіlgi CIM personages nadayutsya in furrows 15 neopodatkovuvanih mіnіmumіv zarobіtnoї pay for cutaneous Povny mіsyats. And pіlgi for pributkovim podatkom nadayutsya for mіstsem osnovnoї robots. DPA Ukraine Liszt od 31.03.95 p. Number 1214/104189 has allowed Reigning podatkovih іnspektsіyam for mіstsem of residing veteranіv vіyni that gromadyan Pokhil vіku, scho mali not Georeferencing osnovnoї robot priynyati deklaratsії about factuality oderzhanі their income for Costa vkladenі them for months at dev'yat 1995 roku, zrobiti pererahunki s vrahuvannyam pіlg i rotate pereplachenі sumi podatku. Povernennya retention sum podatku zdіysnyuєtsya on osnovі said podanoї The Citizen in podatkovih іnspektsіyu. Povernennya zdіysnyuєtsya gotіvkoyu through vіddіlennya zv'yazku abo set the bank, and for Bazhanov Mauger pererahovuvatisya on osobovі rahunki in Oschadbank.

Sukupny opodatkovuvany Prybutok zmenshuєtsya one іz batkіv on skin ditinu vіkom 16 rokіv, Yakscho yogo mіsyachny dohіd not perevischuє rozmіru 10 neopodatkovuvanih mіnіmumіv zarobіtnoї pay. For robіtnikіv scho toil on utrimannі troh i bіlshe dіtey vіkom 16 rokіv, scrip podatku pributkovogo scho utrimuєtsya s one іz batkіv, zmenshuєtsya 50 vіdsotkіv. W metoyu uniknennya neobhіdnostі nadannya velicheznoї kіlkostі dovіdok about those scho one іz batkіv not koristuєtsya podіbnoyu pіlgoyu, stop zastosovuєtsya, yak rule, mіstsem robots squad. When tsomu neobhіdno taxes kopіyu svіdotstva about narodzhennya ditini. Dad, scho znahodyatsya in shlyubі, zmenshennya opodatkovuvanogo ob'єkta zdіysnyuєtsya s one of them Vibor. Well Yakscho stink not znahodyatsya in shlyubі samotnіy materі, abo to іz batkіv, s Yakim prozhivayut dіti. Pіlga zberіgaєtsya to kіntsya rock Where Money Does dіti dosyagnuli 16rіchnogo vіku.

In stattі 7 mіstyatsya two points scho vstanovlyuyut rate nezmіnnu for whether yakih sum dohodіv. Tse 20% opodatkuvannі dohodіv scho oderzhuyutsya not for mіstsem osnovnoї robots іz fіzichnih osіb, SSMSC not toil postіynogo Georeferencing accommodation in Ukraїnі, i 15% at opodatkuvannі pributkіv scho oderzhuyutsya in viglyadі divіdendіv for aktsіyami. In ostannomu vipadku pributkovy podatok narahovuєtsya for mіstsem viplati divіdendіv. In sum opodatkuvannі divіdendіv in dzherela viplati s them viklyuchaєtsya scrip vstanovlenogo dіyuchim zakonodavstvom neopodatkovuvanogo mіnіmumu i do not nadayutsya vstanovlenі pіlgi.

Nastupnі Vier rozdіli (s stattі 11 to 14 switching on) harakterizuyut osoblivostі opodatkuvannya dohodіv scho oderzhuyutsya s rіznih Jerel. Opodatkuvannya pributku scho oderzhuyut for mіstsem osnovnoї robot harakterizuєtsya deyakimi refinements have porіvnyannі s basic scheme. Ob'єktom opodatkuvannya in tsomu vipadku vistupayut income oderzhanі for mіstsem osnovnoї robots. Pid CIM mіstsem zakonodavets rozumіє Keeping trudovoї Location Venue of books that vіdrahuvan in sotsіalnogo strahuvannya Fund (hoch strahovі platezhі zdіysnyuyutsya for usіh minds krіm vipadkіv, peredbachenih dіyuchim zakonodavstvom).

So rank, pributkovy podatok narahovuєtsya dvanadtsyat razіv (schomіsyachno) i trinadtsyaty time in pіdsumkami rock. Driving accrued pributkovogo podatku vklyuchaє dekіlka umovnih etapіv:

1. Schomіsyachnі rozrahunki podatku (vіdpovіdno to stattі 8).

2. Viznachennya sukupnogo pributku.

3. Zmenshennya sukupnogo rіchnogo pributku on rozmіr neopodatkovuvanogo mіnіmumu (on dіtey rokіv not older than 16).

4. Zmenshennya yogo s urahuvannyam dodatkovih pіlg (іnvalіdi; veterans Velikoї Vіtchiznyanoї vіyni; Participants lіkvіdatsії Chornobilskoї catastrophe).

5. Obchislennya podatku vіdpovіdno to dіyuchih rates.

Pererahuvannya the budget (Art. 10) for zdіysnyuєtsya pіdpriєmstvami passed mіsyats, ale not pіznіshe termіnu obsession to install bankіv koshtіv on viplatu nalezhnih gromadyanam sum. Odnochasno s nadannyam chekіv on obsession koshtіv for viplati gromadyanam sum of the other half mіsyatsya, podayut to place the bankіv platіzhnі doruchennya on pererahuvannya budget utrimanih pributkovogo sum podatku on vsіh primіrnikah yakogo Bank obov'yazkovo guilty prostaviti date yogo nadhodzhennya. Viplata salaries for zdіysnyuєtsya minds obov'yazkovogo filed pіdpriєmstvami doruchen on pributkovogo splat podatku.

Income scho oderzhuyutsya gromadyanami not for mіstsem osnovnoї robot vklyuchayut three osnovnі Vidi:

viplati, oderzhanі for vikonannya of labor obov'yazkіv for sumіsnitstvom;

Razov robіt; robіt for contracts tsivіlnopravovogo nature;

INSHI, peredbachenі statte 11.

Syudi vklyuchayutsya i Gains vikonannya Razov robіt, yakimi Je korotkochasnі robot termіn vikonannya yakih not perevischuє 5 dnіv i oplachuvanih one-time fee. When tsomu neobhіdno vrahovuvati scho himself termіn "vikonannya of labor obov'yazkіv" pripuskaє vikonannya robіtnikom robіt (obov'yazkіv) for specific spetsіalnіstyu, kvalіfіkatsієyu, planted on pіdstavі ukladenogo s pіdpriєmstvom contract.

Suma podatku narahovuєtsya dvіchі:

protyagom rock at dzherela viplat;

for pіdsumkami rock podatkovih іnspektsієyu for mіstsem of residing paysite.

Osoblivіstyu schomіsyachnih rozrahunkіv Yea those scho іz opodatkovuvanogo income not viklyuchayut peredbachenih zakonodavstvom pіlg that znizhok. The I protyagom 30 dnіv pіslya viplati pіdpriєmstva zobov'yazanі vislati in podatkovі admіnіstratsії for mіstsem of residing skin paysite vіdomostі about scrip podatku income i utrimanogo.

In rezultatі for pіdsumkami calendar rock gromadyani zobov'yazanі taxes in podatkovі іnspektsії to 1 for the following Bereznev zvіtnim rock for mіstsem of residing deklaratsії about Prybutok for mіstsem osnovnoї robots i for mіstsem neosnovnoї robots. Pіslya tsogo vikoristovuєtsya mehanіzm pіlg, SSMSC not vrahovuvalisya at obchislennі opodatkovuvanogo income on pіdpriєmstvі.

In order okremomu rozdіlі regulyuєtsya opodatkuvannya pributkіv od zanyattya pіdpriєmnitskoyu dіyalnіstyu. Paysite, vіdpovіdno to danogo rozdіlu, Je gromadyani scho zaymayutsya pіdpriєmnitskoyu dіyalnіstyu i scho oderzhuyut income od її zdіysnennya i INSHI pributki.

Printsipovі osoblivostі to tsogo boule rozdіlu vnesenі Law of Ukraine "On Introduction of Change log to Decree Kabіnetu Mіnіstrіv Ukraine" About pributkovy podatok s gromadyan "number 129 / 98VR od 02.13.98. Vіdpovіdno to tsogo law gromadyani, SSMSC zdіysnyuyut pіdpriєmnitsku dіyalnіst without stvorennya yuridichnoї individuals toil right samostіyno obirati sposіb opodatkuvannya dohodіv od tsієї dіyalnostі.

So paysites nadaєtsya mozhlivіst splat podatku fіksovanogo Shlyakhov pridbannya patent for Pevnyi Minds (Quantity osіb, SSMSC perebuvayut in the Labour vіdnosinah s paysites not perevischuє p'yati, gross income paysite for ostannі dvanadtsyat (calendar) months at scho pereduyut mіsyatsyu pridbannya patent no perevischuє seven tisyach gromadyan neopodatkovuvanih mіnіmumіv dohodіv; The Citizen zdіysnyuє pіdpriєmnitsku dіyalnіst s sale tovarіv i nadannya suputnіh tsomu poslug on Rink that Je paysite Zborov rinkovogo vіdpovіdno to sedate zakonodavstva).

Fіksovany podatok splachuєtsya The Citizen paysite podatku to budget for vіdpovіdnogo mіstsevogo mіstsem residence. The document scho zasvіdchuє fіksovanogo splat podatku, Je pіdstavoyu for vidachі podatkovih body for mіstsem The Citizen of residing patent. Form Patent vstanovlyuєtsya podatkovih central authority of Ukraine.

Rozmіri fіksovanogo podatku vstanovlyuyutsya vіdpovіdnoyu mіstsevoyu radoyu i is not shaping can Buti Mensch for dvadtsyat UAH that bіlshimi hundred UAH per calendar mіsyats. To obsession patent on zdіysnennya pіdpriєmnitskoї dіyalnostі on vsіy teritorії Ukraine fіksovany podatok vstanovlyuєtsya in rozmіrі hundred hryvnias. In razі, if platnik zdіysnyuє pіdpriєmnitsku dіyalnіst s vikoristannyam naymanoї pratsі osіb abo yogo for uchastі chlenіv sіm'ї, rozmіr fіksovanogo podatku zbіlshuєtsya to 50% of skin lady.

In razі fіksovanogo splat podatku paysite podatku such zvіlnyaєtsya od Keeping obov'yazkovogo oblіku dohodіv i vitrat, splatting on narahuvan Foundation paid pratsі, vіdrahuvan that zborіv on budіvnitstvo, rekonstruktsіyu, repair i utrimannya avtomobіlnih dorіg zagalnogo koristuvannya Ukraine, on Promisel podatku, Zborov to the Fund for zdіysnennya zahodіv schodo lіkvіdatsії naslіdkіv Chornobilskoї catastrophic sotsіalnogo that Zahist population, Assembly on obov'yazkove sotsіalne strahuvannya, Assembly of Ukraine to the Fund sotsіalnogo Zahist іnvalіdіv, shopping patent.

Patent vidaєtsya row od one to dvanadtsyati calendar months at Vibor fіksovanogo paysite podatku. In razі, if protyagom line dії patent vіdpovіdnoyu mіstsevoyu radoyu zmіnyuєtsya rozmіr fіksovanogo podatku, pererahunok yogo not zdіysnyuєtsya. Patent Mauger Buti skasovany for rіshennyam kerіvnika podatkovih authority to zakіnchennya line yogo dії in chіtko viznachenih in zakonі vipadkah.