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Podatok s vlasnikіv the agriculture zasobіv

In svoєrіdnu grupu podatkіv, scho shaping can sklasti Pevnyi pіdsistemu, incoming podatok s vlasnikіv the agriculture zasobіv i іnshih samohіdnih machines i mehanіzmіv and takozh deyakі INSHI. Svoєrіdnіst tsієї Chastain podatkovoї Sistemi Virage in fact, scho at klasifіkatsії podatkovih vazhelіv the principle paysite stink stanovlyat grup, vіdmіnnu od vsіh іnshih, more in here of Quality paysite vistupayut yuridichnі i, i fіzichnі individuals tobto mova іde about zmіshanogo paysite.

On protyazі bagatoh desyatirіch gromadyani vlasniki the agriculture zasobіv splachuvali mіstsevy zbіr. W of acceptance in 1981 of the provisions rotsі about mіstsevі podatki zbіr CCB zamіneny mіstsevim podatkom i to opodatkuvannya prityagnuto mіske yak population, so i sіlske population. Pochinayuchi z 1988 roku, i podatok rozpovsyudivsya on transportnі zasobi of companies. In Ukraїnі podatok іz vlasnikіv the agriculture zasobіv utrimuєtsya pіdstavі Law of Ukraine on 12.11.91 od r. "About podatok s vlasnikіv the agriculture zasobіv i іnshih samohіdnih machines mehanіzmіv i". Nova redaktsіya Law priynyata 18 Dire 1997 roku.

Podatok іz vlasnikіv the agriculture zasobіv Yea one іz Jerel formuvannya koshtіv scho nadhodyat on fіnansuvannya, budіvnitstvo, rekonstruktsіyu repair that utrimannya avtomobіlnih dorіg zagalnogo koristuvannya. Yogo paysite Je yuridichnі that fіzichnі individuals (Ukrainian yak, so i іnozemnі, abo individuals without gromadyanstva), scho toil vlasnі transportnі zasobi that INSHI samohіdnі MACHINES i mehanіzmi pnevmatichnomu on the go. Before platnikіv podatku nalezhat takozh vlasniki motor chovnіv, katerіv, boats, snowmobiles toscho, scho Costa pererahovuyut to byudzhetіv mіstsevogo samovryaduvannya for mіstsem znahodzhennya vlasnikіv the agriculture zasobіv.

Not Je paysite podatku іnozemnі diplomatichnі that konsulskі predstavnitstva i prirіvnyanі to them mіzhnarodnі organіzatsії i etc. Podatkom on the agriculture vlasnikіv zasobіv obkladayutsya transportnі zasobi, scho in order vstanovlenomu pіdlyagayut reєstratsії s obsession reєstratsіynih znakіv (Reigning) for uchastі in road rusі. In Registration, perereєstratsіya chi tehnіchny look around the agriculture zasobіv without pred'yavlennya kvitantsії i platіzhnogo doruchennya about splat podatku not zdіysnyuєtsya.

Bids danogo podatku zakrіplenі Art. W Law of Ukraine "On Introduction of Change log prior to the Law of Ukraine" About podatok іz vlasnikіv the agriculture zasobіv that іnshih samohіdnih machines i mehanіzmіv "od 18 Dire 1997 roku. Rozmіr rates podatku od vstanovlyuєtsya in zalezhnostі ob'єkta opodatkuvannya (avtomobіlі legkovі, Vantazhni, Motorcycles, Scooters, tillers, etc. i) that ob'єmu tsilіndrіv dvigun, of 1 kW potuzhnostі dvigun abo 1 cm dovzhini transport zasobu.

Podatok zarahovuєtsya in mіstsevі budget fallow od Location mіstseprozhivannya chi paysite. Sumi, scho for rakhunok nadhodyat tsogo channel rozpodіlyayutsya spіvvіdnoshennі from 90% to vikoristovuєtsya Shlyakhovoy budіvnitstvo, 10% vіdrahuvannya on rakhunok organіv derzhavtoіnspektsіy. Paysites making podatok before reєstratsієyu, perereєstratsієyu abo tehnіchnim look around the agriculture zasobіv. Splat podatku Provadia for the following tehnіchnogo perіod to look around.

Yakscho transportnі zasobi pridbano fіzichnoyu owes a special debt from other pіvrіchchі then podatok splachuєtsya half rozmіrі. Vid splat podatku zvіlnyuyutsya:

a) byudzhetnі organіzatsії;

b) pіdpriєmstva avtomobіlnogo Transport zagalnogo koristuvannya schodo zasobіv the agriculture, zaynyatih on perevezennі pasazhirіv for a fee;

c) chornobiltsі veterans vіyni i pratsі that INSHI gromadyani Pokhil vіku schodo of cars avtomobіlya s ob'єmom tsilіndrіv to 2 200 cm3;

d) 50% sіlskogospodarskі pіdpriєmstva tovarovirobniki kolіsnі for tractors, buses that transported spetsіalnі avtomobіlі for people s kіlkіstyu mіsts not less then ten.

Statte 7 Law peredbachaє vіdpovіdalnіst platnikіv. In razі prihovuvannya ob'єktіv opodatkuvannya s Yurydychna osіb in dohіd vіdpovіdnogo budget podatkovih authorities styaguєtsya all prihovuvanogo scrip podatku i have fine dvokratnomu rozmіrі tієї Well sumi for rakhunok pributku scho zalishaєtsya in rozporyadzhennі of companies. For nenalezhne Keeping oblіku, nesvoєchasne filed podatkovih bodies rozrahunkіv, yuridichnі individuals splachuyut to vіdpovіdnogo budget dodatkovo 50% nalezhnih sum podatku.