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Mіstsevі i podatki Zborov

Konstitutsіya Ukraine zakrіpila right podatkіv Introduction of Supreme Radoyu, ale in stattі 143 Konstitutsії right vstanovlennya mіstsevih podatkіv i zborіv vіdpovіdno to law nadіlenі teritorіalnі Gromada village Villages, Mista bezposeredno abo through utvorenі them organic mіstsevogo samovryaduvannya. In rozvitok konstitutsіynih position at stattі 69 Law of Ukraine "About mіstseve samovryaduvannya in Ukraine" vstanovleno scho organic mіstsevogo samovryaduvannya vіdpovіdno to law mozhut vstanovlyuvati mіstsevі i podatki Zborov, SSMSC zarahovuyutsya to vіdpovіdnih mіstsevih byudzhetіv. So rank, organic mіstsevogo samovryaduvannya toil right samostіyno priymati rіshennya about the introduction of mіstsevih podatkіv, ale vіdpovіdno to law.

Zakonodavche vregulovano power "Pro mіstsevі i podatki Zborov". On zakonodavchomu rіvnі vstanovleno 2 mіstsevih podatki i 14 mіstsevih zborіv. Before mіstsevih podatkіv nalezhat:

1) podatok s ADs;

2) Communal podatok.

Zakonodavche vstanovleno takozh, scho zbіr priparkuvannya for road vehicles, rinkovy zbіr, zbіr for vidachu warrant for an apartment, for zbіr vidachu allowed to rozmіschennya ob'єktіv torgіvlі an area poslug, zbіr s vlasnikіv dogs Je obov'yazkovimi for vstanovlennya sіlskimi, selischnimi that mіskimi radami for nayavnostі ob'єktіv opodatkuvannya abo minds s yakimi pov'yazane zaprovadzhennya Tsikh podatkіv i zborіv. Betting tsі obov'yazkovі Zborov vstanovlyuyutsya mіstsevimi samovryaduvannya authorities in the furrows of boundary rozmіrіv rates established by the law of Ukraine.

Rozmіr Zborov for proїzd teritorії prikordonnih on road transport, scho pryamuє for cordon vstanovlyuєtsya oblasne radami.

And now briefly characteristic mіstsevih podatkіv i zborіv.

Podatok s ADs. Paysites yuridichnі that fіzichnі individuals scho reklamuyut his produktsіyu chi dіyalnіst. Ob'єkt obkladannya vartіst poslug for vstanovlennya i rozmіschennya ADs. Boundary rate of 0.1% for disposable vartostі poslug i ad 0.5% in rozmіschennya trivaly ads per hour. Obl_k platnikіv conductive bodies on the SSMSC very hard funktsії rozmіschennya ADs. Viplachuєtsya pid hour Pay poslug. Dzherelo rakhunok for splatting sobіvartostі produktsії (robіt, poslug) abo for rakhunok koshtіv NKVD.

Communal podatok splachuyut yuridichnі individuals for budgetary vinyatkom that planovodotatsіynih sіlgosppіdpriєmstv. Ob'єkt obkladannya rіchny Foundation paid pratsі, rozrahovany vihodyachi s mіnіmalnogo rozmіru zarobіtnoї pay. Boundary rate of 10% rіchnogo Foundation paid pratsі. Obl_k zdіysnyuyut podatkovі іnspektsії on mіstsyah. SPLAT Dzherelo income (Prybutok) to zalishitsya in rozporyadzhennі Yurydychna osіb. W 20 sіchnya 1995 p. by Harkіvskіy oblastі for rіshennyam oblasnoї rate for zbіlshena 10 razіv.

Paysite podatku Je yuridichnі individuals navіt Ti, scho not lead timchasovo virobnichu dіyalnіst. Yakscho stink podayut in statistical bodies zvіtnіst about serednodobovu Quantity staffing robіtnikіv then zvіlnennya abo vіdstrochka communal splat podatku Je kompetentsієyu organіv mіstsevogo samovryaduvannya. So rank, pіdpriєmstva in statutі yakih peredbachena gospodarska dіyalnіst, rozglyadayutsya yak paysite podatku Square communal od rezultatіv fіnansovogospodarskoї dіyalnostі.

Ob'єkt obkladannya pripuskaє rozrahunok Foundation paid pratsі vihodyachi s rozmіru neopodatkovuvanogo mіnіmumu, vstanovlenogo zakonodavstvom in zvіtnomu perіodі multiplied by serednospisochnu Quantity robіtnikіv. W of the fourth quarter of 1995 roku rozrahunok serednospisochnoї kіlkostі robіtnikіv of companies held for technique, vstanovlenoyu Іnstruktsієyu on statistitsі kіlkostі robіtnikіv, zaynyatih in national gospodarstvі Ukraine, zatverdzhenoyu instructions to Mіnіsterstva od Statistics of Ukraine 07.07.95 p. Number 171.

Zvіlnyayutsya communal od podatku:

byudzhetnі mortgages;

sіlskogospodarskі pіdpriєmstva;

Metrobud i metropolіten;

derzhavnі komunalnі pіdpriєmstva scho oderzhuyut dotatsії іz budget;

pіdpriєmstva i organіzatsії, povnіstyu zvіlnenі od podatku on Prybutok.

W 1996 roku 1 sіchnya not Je paysite podatku communal pіdpriєmstva Gromadska organіzatsіy іnvalіdіv de іnvalіdi skladayut 50 vіdsotkіv zagalnoї kіlkostі pratsyuyuchih in the main virobnitstvі for minds, scho Tsikh rentabelnіst of companies not perevischuє 50% that do not stink zaymayutsya eksportnoіmportnimi operatsіyami.

Communal podatok narahovuєtsya schomіsyatsya in rozmіrі 10% umovnogo Foundation paid pratsі. Splachuєtsya Communal podatok not pіznіshe mіsyatsya number 15, for the following zvіtnim. Rozrahunok communal splat podatku paysite podayut in podatkovі admіnіstratsії odnochasno zvіtіv s filing for the first quarter, the I pіvrіchchya, 9 months at, Year.

1. Gotelny zbіr. Styaguєtsya s metoyu fіnansuvannya zahodіv on rozvitku gotelnogo Gospodarstwa. Paysites individuals scho prozhivayut in Gothel. Ob'єkt obkladannya Dobova vartіst Zhitlo, yak znyate scho rozrahovuєtsya without dodatkovih poslug. Rate (Boundary rozmіr) 20% dobovoї vartostі. Pіlgi at nachislennі danogo Zborov vіdsutnі. Obl_k platnikіv Veda admіnіstratsіya Gothel. Payment is the pererahuvannya danogo podatku zdіysnyuyutsya in order rozroblenomu mіstsevimi radami. Organіzatsії, SSMSC vіdryadili svoїh pratsіvnikіv, mozhut vіdnesti vitrati on sobіvartіst produktsії (robіt, poslug) abo for rakhunok NKVD koshtіv perebuvayuchogo in gotelі.

2. Zbіr for parking vehicles. Paysites yuridichnі that fіzichnі individuals scho parkuyut avtomobіlі in spetsіalno vіdvedenih abo obladnanih mіstsyah. Ob'єkt obkladannya one Godina motor transport parking. Oplachuє vodіy on mіstsі parking.

Rate (Boundary rozmіr) 3% neopodatkovuvanogo mіnіmumu (at spetsіalno obladnanih mіstsyah) i 1% (at vіddalenih mіstsyah). Obl_k platnikіv viznachayut organic mіstsevogo samovryaduvannya. Dzherelo Pay sobіvartіst produktsії (robіt, poslug) osobistі abo Costa.

3. Rinkovy zbіr. Paysites yuridichnі that fіzichnі individuals scho realіzuyut sіlskogospodarsku that Promyslova produktsіyu. Ob'єkt obkladannya torgovelne Location (at the market, in pavіlyonah on Marketplace, іz vehicles, wagons). The rate for podatku fіzichnih osіb 20% neopodatkovuvanogo mіnіmumu for Yurydychna osіb 3 neopodatkovuvanі mіnіmumi. I in Persha i in another for vipadku nadanoyu the scheme of narahovuyutsya obov'yazkovі vіdrahuvannya for cutaneous torgіvlі day. Obl_k platnikіv Veda admіnіstratsіya market analysis. Termіn splat before cob realіzatsії produktsії and termіn pererahuvannya Zborov budget to viznachaєtsya rіshennyam mіstsevogo samovryaduvannya body. Dzherelo Splat sobіvartіst produktsії osobistі abo Costa.

4. Zbіr for vidachu warrants for the apartment. Paysites oderzhuvach warrant. Ob'єkt obkladannya Hotel, zv'yazanі vidacheyu s orders. The rate of 30% neopodatkovuvanogo mіnіmumu. Obl_k platnikіv zdіysnyuєtsya authorities oblіku i rozpodіlu Zhitlo. Zbіr splachuєtsya to place the budget through bankіv obsession to order. Dzherelo Splat osobistі Costa oderzhuvacha warrant.

5. Zbіr s vlasnikіv dogs. Paysites gromadyani, vlasniki dogs, scho prozhivayut in budinkah sovereign i Gromadska zhitlovogo fund privatizovanih apartments. Ob'єkt obkladannya for skin dog krіm sluzhbovih (schoroku). Rate (Boundary rozmіr) 10% at the time of neopodatkovuvanogo mіnіmumu narahuvannya Zborov. Obl_k platnikіv viznachayut mіstsevі organic samovryaduvannya scho vlashtovuyut vіdrahuvannya for kompensatsії vitrat to conduct oblіku platnikіv. Dzherelo Splat osobistі Costa platnikіv.

6. Resort zbіr. Gromadyani paysite, scho perebuvayut in kurortnіy mіstsevostі. Ob'єkt obkladannya Living with furrows kurortnoї mіstsevostі. The rate is not 10% bіlsh neopodatkovuvanogo mіnіmumu. Obl_k platnikіv zdіysnyuyut admіnіstratsії Gothel, kvartirnoposerednitskі organіzatsії, organic vnutrіshnіh right, SSMSC kontrolyuyut doderzhannya passport regime. Utrimuєtsya pid hour reєstratsії not pіznіshe 3dobovogo termіnu s day at Chi pributtya poselennі in PRIVATE zhitlі gromadyan.

Dzherelo Pay osobistі Costa platnikіv. Tsey view zbirannya peredbachaє wide perelіk pіlg.

7. Zbіr for participation in bіgah on іpodromі. Paysites yuridichnі that fіzichnі individuals scho vistavlyayut svoїh horses on іpodromі in zmagannyah komertsіynogo nature. Ob'єkt obkladannya for the skin horse vistavlenogo on zmagannyah komertsіynogo nature. Boundary rate Zborov three neopodatkovuvanі mіnіmumi. Obl_k platnikіv zdіysnyuєtsya admіnіstratsієyu іpodromіv. Utrimuєtsya s platnikіv to zmagan cob, mehanіzm pererahuvannya to budget viznachaєtsya mіstsevimi samovryaduvannya authorities. Splachuєtsya for rakhunok income (pributku), scho zalishaєtsya in rozporyadzhennі platnikіv: yuridichnі individuals splachuyut zbіr Shlyakhov pererahuvannya to dohodіv budget vіdpovіdnogo rіvnya; fіzichnі individuals making yogo in Kasu іpodromu pid hour of registration stated on the fate of the horses in bіgah.

8. Zbіr for vigrash on bіgah. Paysites individuals scho vigrali on totalіzatorі at grі on іpodromі. Ob'єkt obkladannya scrip vigrashu. Boundary rate not bіlsh 6% od sumi vigrashu. Obl_k platnikіv zdіysnyuє admіnіstratsіya іpodromіv, scho pid hour utrimuє zbіr vidachі vigrashіv. Termіni pererahuvannya to budget viznachayutsya mіstsevimi samovryaduvannya authorities. Dzherelo Splat osobistі Costa gromadyan.

9. Zbіr s osіb scho take fate into grі on totalіzatorі on іpodromі. Ostannіy s troh zborіv scho toil zastosuvannya similar areas. Paysites individuals scho take fate in grі on totalіzatorі on іpodromі. Ob'єkt obkladannya fee for participation in grі on totalіzatorі in formі vіdsotkovoї allowance to participation fee in grі. Boundary rate is not guilty perevischuvati 5% od sumi tsієї allowance. Obl_k platnikіv zdіysnyuєtsya admіnіstratsієyu іpodromіv. Zbіr utrimuєtsya pid hour pridbannya bіletіv to participate from grі that vіdpovіdno to termіnіv, zatverdzhenih mіstsevimi authorities samovryaduvannya, pererahovuєtsya to budget. Viplachuєtsya for rakhunok NKVD koshtіv gromadyan.

10. Zbіr for the right to vikoristannya mіstsevoї simvolіki. Paysites yuridichnі that fіzichnі individuals scho vikoristovuyut mіstsevu simvolіku s komertsіynoyu metoyu. Ob'єkt obkladannya vartіst viroblenoї produktsії, vikonanih robіt, nadanih poslug s vikoristannyam mіstsevoї simvolіki. The rate of 0.1% іz Yurydychna osіb = 5 neopodatkovuvanih mіnіmumіv h gromadyan. Obl_k platnikіv zdіysnyuyut organic mіstsevoyu samovryaduvannya scho vidayut dozvіl on vikoristannya simvolіki. Dzherelo Splat sobіvartіst produktsії (robіt, poslug) abo osobistі Costa paysite.

11. Zbіr for the right to host Kino i telezyomok. Paysites komertsіynі Kino teleorganіzatsії that, in addition chislі zakordonnі at zyomkah yakih vimagayutsya dodatkovі come in. Ob'єkt obkladannya vitrati to conduct dodatkovih zahodіv. Boundary rozmіr zbirannya not guilty perevischuvati factuality vidatkіv to conduct podіbnih zahodіv. Viplachuєtsya for rakhunok dohodіv Kino i teleorganіzatsіy. Konkretnі mehanіzmi realіzatsії zatverdzhuyut mіstsevі organic samovryaduvannya.

12. Zbіr for the right to host mіstsevih auktsіonіv, Competitive rozprodazhіv i lottery. Paysites yuridichnі i fіzichnі individuals scho toil dozvіl to conduct auktsіonіv, Competitive rozprodazhіv i lottery. Ob'єkt obkladannya vartіst statement on mіstsevі auctions, lotereї toscho tovarіv, vihodyachi s їh pochatkovoї tsіni chi Sumi, yak on vipuskaєtsya lottery. Boundary rate of 0.1% od vartostі tovarіv chi od Sumi, yak on vipuskaєtsya lottery; Boundary rozmіr Zborov for the right of the lottery three neopodatkovuvanі mіnіmumi. Platnikіv viznachayut organic mіstsevogo samovryaduvannya scho vidayut allowed to conduct mіstsevih auktsіonіv, Competitive rozprodazhіv i lottery. Styaguєtsya zbіr three dnі before the auktsіonu abo pid hour obsession allowed on Key infrastructure lotereї. Dzherelo rakhunok for splatting dohodіv (pributku), scho zalishaєtsya in rozporyadzhennі Yurydychna osіb i gromadyan.

13. Zbіr for proїzd teritorії prikordonnih on road transport, scho napravlyaєtsya across the border. Paysites yuridichnі that fіzichnі individuals. Ob'єkt obkladannya transport zasіb. The rate of 0.5% neopodatkovuvanogo mіnіmumu (fallow od brand that potuzhnostі avtomobіlya) abo od 5 to 50 US dolarіv (s іnozemnih Yurydychna osіb). Obl_k platnikіv zdіysnyuyut bodies on the SSMSC very hard funktsії transit vehicles. Payment zdіysnyuєtsya for rakhunok pributku Yurydychna osіb.

14. Zbіr for vidachu allowed to rozmіschennya ob'єktіv torgіvlі. Paysites yuridichnі i fіzichnі individuals scho realіzuyut produktsіyu Ob'єkt decoration that vidacha dozvolіv on torgіvlyu in spetsіalno vіdvedenih mіstsyah. Boundary rozmіr Zborov 20% neopodatkovuvanogo mіnіmumu for sub'єktіv scho postіyno torguyut, i once per day for incidental torgіvlyu. Obl_k zdіysnyuyut organіzatsії scho volodіyut podіbnimi rights. Viplachuєtsya for rakhunok pributku scho zalishaєtsya in rozporyadzhennі Yurydychna osіb chi NKVD koshtіv gromadyan. Mozhna umovno rozpodіliti:

a) rinkovy zbіr styaguєtsya for dermal day torgіvlі to її cob;

b) zbіr for vidachu allowed to rozmіschennya ob'єkta torgіvlі styaguєtsya for torgіvlyu to whether yakih mіstsyah, krіm perelіchenih on rinkovomu Zborov, that nasampered in spetsіalno vіdvedenih;

c) podatok on Promisel paysites Je tіlki fіzichnі individuals SSMSC splachuyut Yogo at viglyadі kupіvlі single patent at oformlennі deklaratsії in rayonnіy podatkovіy admіnіstratsії.