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Buhgaltersky Obl_k in Galuzo Economy - Zahozhaj VB

3.8. Osoblivostі order narahuvannya i Splat Zborov for zabrudnennya navkolishnogo natural seredovischa

Zbіr for zabrudnennya navkolishnogo seredovischa rozrahovuєtsya i splachuєtsya on pіdstavі Order vstanovlennya normativіv Zborov for zabrudnennya navkolishnogo seredovischa i styagnennya tsogo Zborov, zatverdzhenogo Holds KM od Ukraine 01.03.99 number 303 is the Іnstruktsії "About the order i obchislennya Splat Zborov for zabrudnennya navkolishnogo seredovischa" zatverdzhenoї instructions to Mіnіsterstva receptionists navkolishnogo seredovischa i yadernoї BEZPEKA Ukraine DPAU od 19.07.99 № 162/379. Paysite Zborov Je:

• sub'єkti pіdpriєmnitskoї dіyalnostі vsіh forms vlasnostі, їh ob'єdnannya, fіlії, INSHI vіdokremlenі pіdrozdіli. Yakscho to warehouse pіdpriєmstva vklyuchayutsya vіdokremlenі pіdrozdіli, SSMSC not toil bankіvskogo rahunka not lead buhgalterskogo oblіku not skladayut okremogo balance, then zbіr for zabrudnennya them navkolishnogo seredovischa splachuє pіdpriєmstvo. Tobto "samostіynі" fіlії zvіtuyut i splachuyut zbіr samі, but for "nesamostіynі" fіlії zvіtuє i pay pіdpriєmstvo smut;

• gromadskі pіdpriєmstva that organіzatsії;

• postіynі predstavnitstva nerezidentіv, SSMSC otrimuyut revenues in Ukraїnі;

• gromadyani, SSMSC zdіysnyuyut on teritorії Ukraine zabrudnennya natural seredovischa i rozmіschennya vіdhodіv.

Ob'єktom narahuvannya Zborov for road vehicles Je obsyag factuality vikoristanih vidіv pal in rezultatі scorched yakogo utvoryuyutsya shkіdlivі rechovini. When tsomu lіmіti vikidіv for peresuvnih Jerel zabrudnennya not vstanovlyuyutsya.

Rozrahunok Sumi Zborov to splat zdіysnyuєtsya paysites samostіyno schokvartalu narostayuchim pіdsumkom s zvіtnogo cob rock, vihodyachi s factual vikoristanogo pal that yogo mind on pіdstavі normativіv Zborov i koriguvalnih koefіtsієntіv scho vrahovuyut chiselnіst zhitelіv settlements narodnogospodarske i values ​​of the village.

When rozrahunku Sumi Zborov vikoristovuєtsya such odinitsya vimіryuvannya, yak ton. Zauvazhimo scho mehanіzm lіtrіv translated from Tony bazuєtsya on vikoristannі pokaznika gustini particular type of gasoline. Yak usually іnformatsіyu about koefіtsієnti pererahunku pіdpriєmstvo Mauger otrimati on avtozapravnih stantsіyah (AZS), de Bulo pridbano pal.

Schodo strokіv filed zvіtnostі i Splat Zborov zaznachimo scho zgіdno s Іnstruktsієyu number 162/379 zvіtnіst narostayuchim pіdsumkom for the first quarter, pіvrіchchya i 9 months at podaєtsya in DPІ to 15 the number of mіsyatsya scho nastaє for zvіtnim quarter. Zvіtnіst for the Year to 15 podaєtsya Dire rock, scho nastaє for zvіtnim. SPLAT Zborov for the quarter pіvrіchchya i dev'yat months at up to 20 the number held mіsyatsya scho nastaє for zvіtnim perіodom and for Year zbіr splachuєtsya 20 Dire rock, scho nastaє for zvіtnim.

Prote in zv'yazku s dialed chinnostі s 01.04.01 Law of Ukraine "On the order of repayment zobov'yazan platnikіv podatkіv to budgets i Reigning tsіlovimi funds" od 21.12.2000 number 2181-III, at Dumka organіv podatkovoї service, lines filed zvіtnostі stanovitime 40 calendar dnіv scho nastayut for ostannіm zvіtnogo calendar day of the quarter, i 60 calendar dnіv scho nastayut ostannіm per calendar day zvіtnogo rock. Ale slіd zauvazhiti scho zaznachenim law does not boule vnesenі zmіni i dopovnennya to standard dokumentіv scho reglamentuyut order filed zvіtnostі schodo Zborov.

SPLAT Zborov zdіysnyuєtsya EYAD platіzhnimi doruchennyami: 30% od zagalnoї sumi nadsilaєtsya to Sovereign Fund receptionists navkolishnogo seredovischa in skladі sovereign budget, 70% - to mіstsevih fondіv navkolishnogo seredovischa.

Butt. Protyagom the first quarter of 2001 p. pіdpriєmstvom Bulo vitracheno gasoline neetilovanogo 500 kg i Fuel type diesel 1800 kg. Pіdpriєmstvo zareєstrovane i roztashovane in m. Kiєvі. Je takі vihіdnі danі: • standard for diesel Zborov palivo becoming 3 UAH / t;

• Zborov standard for gasoline - 3 UAH / t;

• koefіtsієnt scho vstanovlyuєtsya fallow od kіlkostі zhitelіv - 1.8;

• koefіtsієnt scho vstanovlyuєtsya fallow od narodnogospodarskogo values ​​settlements - 1.25.

When rozrahunku Sumi Zborov vikoristovuyut Taku formula

de PvP - Zborov scrip;

EMі - vikoristanogo Fuel type Quantity in tonnes;

Nbі - Zborov standard i-th Fuel type form (UAH / t.);

Knas - koefіtsієnt chiselnostі population;

KF - narodnogospodarsky koefіtsієnt. So rank:

PvP = ((0,5 X 3) + (1,8 X 3)) X 1,8 X 1,25 = 15,53 (USD).

Korespondentsіya rahunkіv s vіdobrazhennya narahuvannya Zborov shown in the Table. 3.9.

table 3.9

Korespondentsіya rahunkіv s vіdobrazhennya narahuvannya Zborov