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Buhgaltersky Obl_k - Lovіnska LG

8.8. Obl_k rozrahunkіv s budget

Vzaєmovіdnosini pіdpriєmstva s budget viznachayutsya dіyuchoyu in Ukraїnі system podatkіv that іnshih obov'yazkovih platezhіv.

Podatki - tse obov'yazkovі platezhі, SSMSC nalezhit splatiti yuridichnіy fіzichnіy osobі chi chi mіstsevogo to sovereign budget.

Viznachennya zobov'yazan that repayment to the budget zagalnoderzhavnih podatkah regulyuєtsya laws of Ukraine, and before mіstsevimi budgets - rіshennyami organіv mіstsevogo samovryaduvannya.

Main podatkovih payments of companies Je: podatok on Dodanim vartіst, podatok s pributku, excise zbіr, pributkovy podatok s dohodіv gromadyan, podatok on the ground, s vlasnikіv zasobіv the agriculture, groundscare podatok that deyakі INSHI. Basic Location in podatkovіy sistemі nalezhit podatku on Dodanim vartіst (MPE), according to Money Does vinikaє neobhіdnіst lead Obl_k podatkovih loan (zobov'yazannya budget before pіdpriєmstvom) i podatkovih zobov'yazannya (zobov'yazannya pіdpriєmstva to the budget). Podatkovih credit oplachuєtsya postachalnikam materіalіv, poslug that іnshim creditors i zmenshuє value zobov'yazannya the budget. Podatkovih zobov'yazannya - tse zagalna scrip podatku scho narahovuєtsya to budget i splachuєtsya pіdpriєmstvu pokuptsyami for vіdvantazhenu Ready produktsіyu i zamovnikami for Realized works. Takim chinom to budget splachuєtsya rіznitsya in sumі podatkovih zobov'yazannya that podatkovih of the loan.

Synthetical Obl_k rozrahunkіv pіdpriєmstva s budget for vsіma views platezhіv and takozh sanktsіy torn down for podatkovih zakonodavstva, SSMSC takozh dohіd making in the budget leads to rahunku 64 "i podatkami Rozrahunki for payments." For tsogo loan rahunka vіdobrazhaєtsya zobov'yazannya the budget at narahuvannі platezhіv, and for debit - repayment zobov'yazan that zmenshennya podatkovih for the amount of the loan.

Sumi splat podatku to budget on Dodanim vartіst formuyutsya takim chinom.

Pid hour obsession materіalіv od postachalnikіv time іz dogovіrnimi tsіnami їm narahovuєtsya 20% podatkovih loan. Tsі operatsії vіdobrazhayutsya on rahunkah:

Dt 20 "Virobnichі Inventories"

Dt 22 "Malotsіnnі i shvidkoznoshuvanі Objects"

Dt 64 "Rozrahunki for podatkami i installments" (for the amount of MPE)

KT 63 's Rozrahunki postachalnikami i pіdryadnikami ".

Pid hour before repayment zobov'yazan postachalnikami time splachuєtsya i podatkovih credit:

Dt 63 "s Rozrahunki postachalnikami i pіdryadchikami"

KT 31 "Rahunki banks."

Vіdvantazhena ready Produkciya vіdobrazhaєtsya in buhgalterskomu oblіku yak dohіd pіdpriєmstva i zaborgovanіst pokuptsіv i zamovnikіv, yak i vklyuchaє scrip podatkovih zobov'yazannya for MPE.

Dt 36 "s Rozrahunki pokuptsyami that zamovnikami"

K-T-70 "Income od realіzatsії".

Payment zaborgovanostі pokuptsyami i zamovnikami vіdobrazhaєtsya on rahunkah:

Dt 31 "Rahunki banks"

Credit 36 ​​"s Rozrahunki pokuptsyami i zamovnikami".

Іz sumoyu Splat nadhodit pіdpriєmstvu i podatkovih zobov'yazannya for MPE. On the bag MPE zmenshuєtsya dohіd pіdpriєmstva i vinikaє zobov'yazannya to the budget:

Dt 70 "Income od realіzatsії"

K-T-64 "i podatkami Rozrahunki for payments."

Budget at tsomu splachuєtsya rіznitsya in sumі podatkovih loan i podatkovih zobov'yazannya:

Dt 64 "Rozrahunki for podatkami i payments"

KT 31 "Rahunki banks."

Podatok s pributku zgіdno іz Law of Ukraine about Tsey podatok narahovuєtsya vsіma pіdpriєmstvami in rozmіrі 30 protsentіv od pributku and malі pіdpriєmstva for svoїm Bazhanov - at 10 rozmіrі chi 6 protsentіv, ale s sumi nadhodzhen koshtіv od realіzatsії chi іnshih dohodіv.

U bіlshostі of companies in vinikaє rіznitsya sumі podatku, viznachenogo zgіdno s podatkovih i buhgalterskim oblіkom.

Buhgaltersky Obl_k podatku on Prybutok leads to rahunku 98 "Podatki on Prybutok" and viznachaєtsya for danimi rahunku 79 "Fіnansovі results."

Suma podatku s pributku vіdobrazhaєtsya on rahunkah:

Dt 79 "Fіnansovі results"

KT 98 "Podatki on Prybutok".

On the bag podatku pributkovogo scho nalezhit splatiti to the budget:

Dt 98 "Podatki on Prybutok"

K-T-64 "for Rozrahunki podatkami i payments", while pogashennі zaborgovanostі the budget for podatkom s pributku:

Dt 64 "Rozrahunki for podatkami i payments"

KT "Rahunki banks."

In addition vipadku, Yakscho for podatkovih oblіkom nalezhit splatiti to budget bіlshe, nіzh for danimi buhgalterskogo oblіku, rіznitsya vіdnositsya debit active rahunka 17 "Vіdstrochenі podatkovі assets." In nasty vipadku podatkovі rіznitsі vіdnosyatsya loan rahunka the passive 54 "Vіdstrochenі podatkovі zobov'yazannya".

Excise zbіr - tse kind of payment to the budget, yaky vstanovlyuєtsya on goods spozhivannya, scho not Je Perche zhittєvoyu neobhіdnіstyu (lіkero-gorіlchanі virobi, cigarettes, kilimi i kilimovі virobi, legkovі avtomobіlі that INSHI). Perelіk pіdaktsiznih tovarіv i rozmіr excise Zborov vstanovlyuєtsya Supreme Radoyu Ukraіni. Jerel Splat excise Zborov Je dohіd od realіzatsії. Suma tsogo podatku vіdobrazhaєtsya on rahunkah:

Dt 70 "Income od realіzatsії"

K-T-64 "i podatkami Rozrahunki for payments."

In line ustanovlenі Derzhkaznacheystvom excise zbіr pererahovuєtsya dohіd in the budget:

Dt 64 "Rozrahunki for podatkami i payments"

KT 31 "Rahunki banks."

Analogіchno oblіkovuyutsya zobov'yazannya the budget for іnshimi payments. Analіtichny Obl_k for rahunkom 64 "Rozrahunki for podatkami i payments" for organіzuєtsya views platezhіv to budget.