home Accounting, auditing books Buhgaltersky Obl_k in Galuzo Economy - Zahozhaj VB

Buhgaltersky Obl_k in Galuzo Economy - Zahozhaj VB

Rozdіl V. BUHGALTERSKY Obl_k ON PІDPRIЄMSTVAH TORGІVLІ

5.1. Zagalnі PROVISIONS

Torgovelna dіyalnіst - tse іnіtsіativna, samostіyna dіyalnіst Yurydychna osіb i schodo gromadyan zdіysnennya kupіvlі that sale tovarіv national spozhivannya s metoyu otrimannya pributku.

Torgіvlya podіlyaєtsya on vnutrіshnyu that zovnіshnyu. Zovnіshnya torgіvlya - tse torgіvlya s іnshimi kraїnami, yak vklyuchaє in itself eksport (vivezennya) that іmport (imported) tovarіv. Vnutrіshnya torgіvlya - Galuzo national Gospodarstwa scho zabezpechuє nadhodzhennya tovarіv іz virobnitstva spherical to spherical spozhivannya.

In his Cherga, vnutrіshnya torgіvlya podіlyaєtsya Wholesale at that rozdrіbnu:

• Wholesale torgіvlya - sphere pіdpriєmnitskoї dіyalnostі on pridbannyu i vіdpovіdnomu peretvorennyu tovarіv for podalshoї їh realіzatsії pіdpriєmstvam rozdrіbnoї torgіvlі, іnshim sub'єktam pіdpriєmnitskoї dіyalnostі. Vklyuchaє yak bezposerednі komertsіynі zv'yazki on the minds dogovorіv zakupіvlі-sale i postachannya mіzh pіdpriєmstvami-virobnikami i spozhivachami so i zv'yazki mіzh them through trade poserednikіv;

• rozdrіbna torgіvlya - sphere pіdpriєmnitskoї dіyalnostі s sale tovarіv abo nadannyu poslug on pіdstavі usnogo chi pismovogo dogovorіv kupіvlі-sale bezposeredno kіntsevim spozhivacham for їh Vlasnyi nekomertsіynogo vikoristannya. Sub'єkti pіdpriєmnitskoї dіyalnostі - yuridichnі individuals for zdіysnennya torgovelnoї dіyalnostі povinnі mother:

• svіdotstvo pro Reigning reєstratsіyu;

• dozvіl on rozmіschennya ob'єkta torgіvlі (rіshennya sesії mіstsevoї for folk deputatіv) abo Orenda dogovіr primіschennya;

• lіtsenzії abo їh kopії, zatverdzhenі vіdpovіdnim authority, having seen yaky lіtsenzіyu;

• trade patent on the skin torgovelnu point - zvichayny abo pіlgovy fallow assortment od abo type of goods;

• kvitantsіyu about Splat rinkovogo Zborov for torgіvlyu teritorії on market analysis in razі, Yakscho sub'єkt pіdpriєmnitskoї dіyalnostі conduct torgіvlyu not statsіonarnomu primіschennі;

• vіdpovіdnі documents for the goods: nakladnі, sertifіkat of Quality that INSHI document scho pіdtverdzhuyut pohodzhennya product;

• reєstrator rozrahunkovih operatsіy, yaky vikoristovuєtsya at torgіvlі in statsіonarnih primіschennyah, and okremih, peredbachenih zakonodavstvom vipadkah - rozrahunkovu book. Sub'єkti pіdpriєmnitskoї dіyalnostі - fіzichnі individuals with

zdіysnennі rozdrіbnoї torgіvlі povinnі mother:

• svіdotstvo pro Reigning reєstratsіyu pіdpriєmtsya scho vidaєtsya body mіstsevogo samovryaduvannya for registration mіstsem The Citizen;

• dozvіl on rozmіschennya ob'єkta torgіvlі abo Orenda dogovіr primіschennya;

• kvitantsіyu about Splat rinkovogo Zborov (for torgіvlyu at the market);

• trade patent on the skin torgovelnu point - zvichayny abo pіlgovy fallow assortment od abo kind product. Pіdpriєmtsі, SSMSC zdіysnyuyut torgovelnu dіyalnіst s lotkіv at tsomu splachuyut rinkovy zbіr teritorії on market analysis, mozhut splachuvati fіksovany podatok Shlyakhov pridbannya patent;

• E-Control and kasovy aparata - at statsіonarnih primіschennyah abo rozrahunkovu book in okremih, peredbachenih chinnim zakonodavstvom, vipadkah;

• Book oblіku dohodіv i vitrat;

• nakladnі that document and about prohodzhennya product. Gromadyani Ukraine, іnozemnі gromadyani that individuals without gromadyanstva, SSMSC not zareєstrovanі yak sub'єkti pіdpriєmnitskoї dіyalnostі, zdіysnyuyuchi rozdrіbnu torgіvlyu, povinnі mother when sobі takі documents:

• passport;

• Disposable patent for torgіvlyu, yaky vidaєtsya Reigning podatkovih authorities on 3 abo 7 dnіv, ale not bіlshe 4 razіv on Year (sale of motor zasobіv at nayavnostі this patent is allowed once per Year);

• kvitantsіyu about Splat rinkovogo Zborov, Yakscho torgіvlya carried out at the market;

• dovіdku mіstsevih glad folk deputatіv about viroschenu produktsіyu (Yakscho realіzuєtsya such Produkciya) s Vlasnyi pіdsobnogo Gospodarstwa, prisadibnih, country dіlyanok at realіzatsії produktsії roslinnitstva, bdzhіlnitstva, tvarinnitstva, sale nutrіy, ptitsі yak in the living viglyadі so i produktsії їh slaughter in siromu viglyadі that have viglyadі pervinnoї obrobki. When nayavnostі vіdpovіdnoї dovіdki disposable patent for torgіvlyu not kupuєtsya.

Patentuvannya torgovelnoї diyalnosti

Patent - Reigning svіdotstvo tse, yak zasvіdchuє right sub'єkta pіdpriєmnitskoї dіyalnostі abo yogo structure (vіdokremlenogo) pіdrozdіlu zaymatisya okremimi views pіdpriєmnitskoї dіyalnostі.

Vіdpovіdno to the Law of Ukraine "About patentuvannya deyakih vidіv pіdpriєmnitskoї dіyalnostі" ob'єktom patentuvannya Je:

• torgovelna dіyalnіst (wholesale i rozdrіbna torgіvlya, dіyalnіst in trade and virobnichіy sferі), scho zdіysnyuєtsya sub'єktami pіdpriєmnitskoї dіyalnostі abo їh structural (vіdokremlenimi) pіdrozdіlami;

• dіyalnіst іz obmіnu gotіvkovih Monetary tsіnnostey;

• dіyalnіst іz nadannya poslug in sferі gral bіznesu;

• dіyalnіst nadannya pobutovih poslug.

Trade patent guilty kupuvati the side poserednitskoї land, yak zdіysnyuє trading dіyalnіst gotіvku for sale in paragraphs tovarіv. Trade patent is not entitled pіdtverdzhuє sub'єkta pіdpriєmnitskoї dіyalnostі on іntelektualnu vlasnіst. Trade patent for the right provadzhennya torgovelnoї dіyalnostі vidaєtsya sub'єktam pіdpriєmnitstva for conducting torgovelnoї dіyalnostі at the point of sale tovarіv (stores kіoskah, trays, shelves toscho).

Widi patentіv

Trade patent for the right nadannya pobutovih poslug otrimuyut sub'єkti pіdpriєmnitstva abo їh strukturnі pіdrozdіli. Before pobutovih poslug nalezhit zamіna elementіv healing of, Hotel lombardіv, poshittya tentіv, chohlіv, perukarskі Hotel toscho.

Trade patent kupuєtsya sub'єktami pіdpriєmnitskoї dіyalnostі abo їh vіdokremlenimi pіdrozdіlami takozh for zdіysnennya operatsіy s torgіvlі gotіvkovimi Monetary tsіnnostyami in paragraphs obmіnu іnozemnoї currency to torgіvlі gotіvkovimi Monetary tsіnnostyami nalezhat: sales gotіvkovoї іnozemnoї currencies, sales іnshih gotіvkovih platіzhnih zasobіv in іnozemnіy valyutі (dorozhnіh, bankіvskih i personal chekіv) operatsії s debetuvannya Credit (debit) kartok obmіn in the currency of Ukraine, іnshih gotіvkovih platіzhnih zasobіv, virazhenih valyutі in Ukraine, and takozh in obmіn іnozemnu into another currency.

Pay trade patent for the right zdіysnennya operatsіy s nadannya poslug in sferі gral bіznesu kupuєtsya for provadzhennya dіyalnostі scho pov'yazana s oblashtuvannyam casino gral avtomatіv s penny abo vigrashem Mainova, the lottery is the rozіgrashіv.

Korotkotermіnovy trade patent for kupuєtsya Venue of trade dіyalnostі protyagom obmezhenogo termіnu (napriklad to conduct yarmarkіv, a one-time sale tovarіv, vistavok-prodazhіv).

Spetsіalny trade patent zasvіdchuє right sub'єkta pіdpriєmnitskoї dіyalnostі Especially on the order opodatkuvannya. Yuridichnі that fіzichnі individuals - sub'єkti pіdpriєmnitskoї dіyalnostі, SSMSC pridbali spetsіalny trade patents, not toil right to go to sproschenu opodatkuvannya system oblіku that zvіtnostі. Sub'єkt pіdpriєmnitskoї dіyalnostі, yaky pridbav spetsіalny trade patents, zvіlnyaєtsya od Splat: podatku on Dodanim vartіst, pributkovogo podatku, podatku on Prybutok pіdpriєmstva, podatku on the ground, Assembly of spetsіalne vikoristannya natural resursіv, Assembly on obov'yazkove sotsіalne strahuvannya, communal podatku , rinkovogo Zborov, Zborov for vidachu allowed to rozmіschennya ob'єktіv torgіvlі in sferі poslug. Vlasniki spetsіalnogo patent mozhut not zastosovuvati PPO (Reєstrator rozrahunkovih operatsіy).

Pіlgovy trade patent daє right provaditi torgovelnu dіyalnіst viklyuchno s vikoristannyam tovarіv vіtchiznyanogo virobnitstva. Until such tovarіv nalezhat: poshtovі brand listіvki, vіtalnі listіvki, perіodichnі Vidanov drukovanih zasobіv masovoї Informácie, proїznі receipts, goods promislіv toscho. In pіlgovomu trade patentі obov'yazkovo induced Povny perelіk tovarіv scho peredbachaєtsya for realіzatsії.

Zgіdno іz Law of Ukraine "About patentuvannya deyakih vidіv pіdpriєmnitskoї dіyalnostі" not pіdlyagaє patentuvannyu: a) torgovelna dіyalnіst, yak zdіysnyuєtsya:

- On deyakih spetsіalіzovanih pіdpriєmstvah in zv'yazku s їh vіdomchoyu pіdporyadkovanіstyu (Ukoopspіlka, vіyskova torgіvlya, pharmacies, scho znahodyatsya in derzhavnіy vlasnostі, i-torgovelno virobnichі derzhavnі pіdpriєmstva robochem postachannya in villages Selishchev i mіstah pіdporyadkuvannya District);

- Sub'єktami pіdpriєmnitskoї dіyalnostі - fіzichnimi individuals (fallow od Georeferencing torgіvlі i Splat іnshih podatkіv that zborіv) SSMSC torguyut s lotkіv, prilavkіv i splachuyut rinkovy zbіr (fee) for Location for torgіvlі produktsієyu in furrows rinkіv usіh forms vlasnostі sales zdіysnyuyut viroschenoї NKVD in pіdsobnomu gospodarstvі on prisadibnіy, dachnіy, sadovіy i gorodnіy dіlyankah produktsії roslinnitstva, thinness, krolіv, nutrіy, ptitsі (yak in the living viglyadі so i produktsії їh slaughter in siromu viglyadі that have viglyadі pervinnoї pererobki) produktsії Vlasnyi bdzhіlnitstva; Reigning splachuyut Mito for notarіalne zasvіdchennya dogovorіv about vіdchuzhennya Vlasnyi Lane, Yakscho Flea kozhnoї okremoї the category vіdchuzhuyutsya chastіshe no one ever for a calendar Year; splachuyut fіksovany podatok vіdpovіdno to zakonodavstva about opodatkuvannya fіzichnih osіb;

- Sub'єktami pіdpriєmnitskoї dіyalnostі, stvorenimi Gromadska organіzatsіyami іnvalіdіv, SSMSC toil podatkovі pіlgi zgіdno s chinnim zakonodavstvom i zdіysnyuyut torgіvlyu viklyuchno prodovolchimi goods vіtchiznyanogo virobnitstva i produktsієyu, vigotovlenoyu on pіdpriєmstvah Ukrayinsky tovaristva slіpih that Ukrayinsky tovaristva deaf. Podatkovі pіlgi for those of companies viznachenі laws of Ukraine "About opodatkuvannya pributku of companies", "Pro podatok on Dodanim vartіst" i mozhut Buti vikoristanі them tіlki for minds, scho protyagom poperednogo zvіtnogo (podatkovih) perіodu Quantity іnvalіdіv, SSMSC underwrite pіdpriєmstvah Main Location robot becoming not less then 50% od zagalnoї chiselnostі pratsyuyuchih i Foundation paid pratsі such іnvalіdіv becoming not less then 25% od sumi vitrat to pay pratsі scho incoming to warehouse gross vitrat, viklyuchno goods vіtchiznyanogo virobnitstva for Pevnyi perelіkom;

b) realіzatsіya produktsії Vlasnyi virobnitstva (at dotrimannі Pevnyi drain);

c) zagotіvelna dіyalnіst (for minds podalshoї realіzatsії zakupіvelnoї produktsії s rozrahunkami in bezgotіvkovіy formі);

g) dіyalnіst in sferі Gromadska harchuvannya (for minds obslugovuvannya viklyuchno pratsіvnikіv of pіdpriєmstva, organіzatsії, install, de znahoditsya Danian point harchuvannya).

Vitrati on the purchase of trade patents kompensuyut (zmenshuyut) vitrati іz splat podatku to budget on Prybutok, ale not zamіnyuyut takі viplati. Otzhe, splat vartostі shopping patent Je advance kompensatsієyu vitrati іz splat podatku to budget on Prybutok. Ale Got Yakscho pіdpriєmstvo not have vіdpovіdnomu zvіtnomu podatkovih perіodі Sumi podatku on Prybutok, narahovany for splatting to the budget, the tse not zvіlnyaє pіdpriєmstvo od writedowns vartostі trade patent in such zvіtnomu podatkovih perіodі.

In razі pridbannya trade patent is not s cob quarter, mіsyatsya order rozrahunku pay for trade patent held this rank:

• When pridbannі patent before the 15th of zvіtnogo mіsyatsya rozmіr pay for Purshia zvіtny mіsyats viznachaєtsya proportsіyno kіlkostі calendar dnіv mіsyatsya, pochinayuchi s day pridbannya trade patent;

• When pridbannі patent pіslya 15th of zvіtnogo mіsyatsya rozmіr pay viznachaєtsya so very, yak i in poperednomu vipadku, s odnochasnoyu Splat vartostі trade patent for the following zvіtny mіsyats, oskіlki order, Law viznacheny "About patentuvannya" peredbachaє termіn yogo paid before 15 th number mіsyatsya scho pereduє zvіtnomu mіsyatsyu.

Yakscho protyagom termіnu dії shopping patent sub'єkt pіdpriєmnitskoї dіyalnostі pripinyaє dіyalnіst scho pіdlyagaє patentuvannyu, the 15 th of mіsyatsya scho pereduє zvіtnomu, vіn guilty pismovo povіdomiti vіdpovіdny Reigning podatkovih body about pripinennya dіyalnostі that rotate trade patents to podatkovih sovereign authority, scho yogo species.

Trade patent guilty Buti vіdkritim available for i look around: on frontalnіy vіtrinі store, and razі її vіdsutnostі - bilja kasovogo aparata.

Je chinnim trade patent on teritorії body yaky zdіysniv reєstratsіyu sub'єkta pіdpriєmnitskoї dіyalnostі chi s Yakima pogodzheno mіstseznahodzhennya yogo structure (vіdokremlenogo) pіdrozdіlu for mіstsem vidachі shopping patent tsomu sub'єktu.

Sertifіkatsіya tovariv i produktsії

Sertifіkatsіya - tse one s efektivnosti metodіv scho dozvolyayut on pіdstavі viprobuvan produktsії in spetsіalіzovanih laboratorіyah (centers) zabezpechiti Zahist rights spozhivacha Shlyakhov nadannya Yomou dostovіrnoї that ob'єktivnoї information The її vlastivostі, characteristics i vіdpovіdnіst standards.

Sertifіkatsіya produktsії zdіysnyuєtsya upovnovazhenimi on tse authorities іz sertifіkatsії - pіdpriєmstvami, set th s organіzatsіyami metoyu:

• zapobіgannya realіzatsії produktsії, nebezpechnoї for Zhittya, Health Protection i Lane gromadyan that navkolishnogo natural seredovischa;

• spriyannya spozhivachevі competent viborі produktsії;

• stvorennya minds for uchastі sub'єktіv pіdpriєmnitskoї dіyalnostі in mіzhnarodnіy ekonomіchnіy, Naukova-tehnіchnіy spіvpratsі that mіzhnarodnіy torgіvlі.

Ob'єktom sertifіkatsії Je Produkciya, priznachena for sale. In Ukraїnі іsnuє obov'yazkova i dobrovіlna sertifіkatsіya produktsії.

Obov'yazkova sertifіkatsіya zdіysnyuєtsya in derzhavnіy sistemі sertifіkatsії for Perelіkom produktsії scho pіdlyagaє obov'yazkovіy sertifіkatsії in Ukraїnі, zatverdzhenim instructions to the Sovereign komіtetu Ukraine Zi standartizatsії, metrologії i sertifіkatsії.

Dobrovіlnu sertifіkatsіyu mozhut zdіysnyuvati pіdpriєmstva on yakih s very hard funktsії body dobrovіlnoї sertifіkatsії i SSMSC nadayut Derzhstandartu Ukraine іnformatsіyu for reєstratsії Vidanov sertifіkatіv vstanovlenomu in order.

Sertifіkat of Quality - a h naybіlsh poshirenih suprovіdnih dokumentіv, SSMSC zasvіdchuyut yakіst product, mіstit pokazniki of Quality, Performance specification, peredbachenі contract. Vidaєtsya, yak usually pіdpriєmstvom-virobnikom abo eksporterom. Skladaєtsya in kіlkoh primіrnikah, s yakih one napravlyaєtsya s Vantage, another time pred'yavlyaєtsya s rahunkom that іnshimi documents for payment.

Sertifіkat vіdpovіdnostі - document Vidanov spetsіalno upovnovazhenim on tse body (such a body Ukraine Je Derzhstandart abo whether yaky Inshyj body upovnovazheny on tse), yaky zasvіdchuє, scho abo Produkciya Hotel nalezhno іdentifіkovana i vіdpovіdaє specific standard abo іnshomu normative document.

Obidva document and i sertifіkat of Quality i sertifіkat vіdpovіdnostі priznachenі for posvіdchennya whether yakogo product on vіdpovіdnіst obov'yazkovim vimogam normative dokumentіv.

Lіtsenzuvannya tovarіv that vidіv dіyalnostі

Gospodaryuyuchі sub'єkti, vіdpovіdno to sedate zakonodavstva for zdіysnennya torgovelnoї dіyalnostі okremimi views tovarіv zobov'yazanі mother lіtsenzії.

Lіtsenzіya (spetsіalny dozvіl) - Reigning svіdotstvo Tse, scho zasvіdchuє dozvіl the right zdіysnennya sub'єktom pіdpriєmnitskoї dіyalnostі okremih vidіv dіyalnostі, yak vidaєtsya upravlіnnya sovereign bodies.

Lіtsenzії neobhіdno otrimuvati at realіzatsії such tovarіv:

• lіkarskih zasobіv;

• Especially nebezpechnih hіmіchnih rechovin;

• Alcoholic napoїv;

• Tyutyunova virobіv;

• virobіv s vikoristannyam dorogotsіnnih metalіv i precios kamіnnya;

• sportivnoї, mislivskoї, vognepalnoї zbroї i boєpripasіv to neї and takozh holodnoї zbroї, pnevmatichnoї zbroї kalіbru Ponad 4.5 mm i shvidkіstyu polotu kulі Ponad 100 meters per second;

• spetsіalnih zasobіv, zaryadzhenih rechovinami slozotochivoї that podraznyuyuchoї dії, іndivіdualnogo Zahist, aktivnoї Defense that zasobіv for vikonannya spetsіalnih operatsіy i-operatively to rozshukovih zahodіv.

Nizhche imposed perelіk vidіv dіyalnostі for zdіysnennya yakih neobhіdno otrimati lіtsenzії:

• Wholesale alcohol realіzatsіya etilovogo i fruit;

• Wholesale is the rozdrіbna realіzatsіya alcoholic napoїv i Tyutyunova virobіv;

• Wholesale is the rozdrіbna realіzatsіya lіkarskih zasobіv;

• Especially realіzatsіya nebezpechnih hіmіchnih rechovin;

• Wholesale is the rozdrіbna torgіvlya pesticides that agrohіmіkatami;

• realіzatsіya virobіv s vikoristannyam dorogotsіnnih metalіv i precios kamіnnya;

• zdіysnennya operatsіy s metalobruhtom;

• virobnitstvo, repair i realіzatsіya sportivnoї, mislivskoї, vognepalnoї zbroї that boєpripasіv to neї and takozh holodnoї zbroї, pnevmatichnoї zbroї kalіbru Ponad 4.5 mm i shvidkіstyu polotu kulі Ponad 100 meters per second;

• vigotovlennya that realіzatsіya spetsіalnih zasobіv, zaryadzhenih rechovinami slozotochivoї that podraznyuyuchoї dії, іndivіdualnogo Zahist, aktivnoї Defense that zasobіv for vikonannya spetsіalnih operatsіy i operational rozshukovih zahodіv. Pіdpriєmstvu obsession for lіtsenzії neobhіdno tribute to organ upovnovazhenogo vidavati lіtsenzії, said kopії svіdotstva pro Reigning reєstratsіyu that zasnovnitskih dokumentіv, INSHI document filed yakih peredbacheno vіdpovіdnimi galuzevimi іnstruktsіyami