home Finance Фінанси підприємств - Поддєрьогін А.М.

Фінанси підприємств - Поддєрьогін А.М.

4.2. ROSPODIL I VICHORISTANNA PRIBUTKU

4.2.1. ROZPODIL PROTECTION OF THE PIDPRISE

Pributok є is important for showing the efektivnosty vibrochnic-gospodarko diyalnosti, and takozh dzherel formovaniya centralizovaniy i decentralizovanyh fіnansovikh resursiv.

Отриманий підприємством прибуток може бути використаний для задоволення різноманітних потреб. In a nutshell, vin sprymovuetsya on formanovaniya fіnansovyh resursіv power, fіnnsuvannya budgetary vidatkiv. To reach the Vilnuchenia from the part of the pributku to the state budget. In a different way, pributok є dzherlem formovannya fіnansovikh resursіv themselves pіdpriemstv i ikoristovuetsya them for zabezpechennya gospodarskoї діяльності.

Otzhe, otrimaniy pidpriemstvom pribudok є ob'ektom rozpodіlu. At rozpodil pributku mozhno vidiliti two stages. The first stage is the rozpodil of the foul pribudku. On the basis of the participants, the rosepod is the power and the pidpriemstvo. At the result of the rospodil, the skin of the participants takes care of its part of the parasite. Пропорція розподілу прибутку між державою і підприємствами має important for the sake of trustworthy consumer needs and needs. Tse odnne zapovedovich nourish realizatsii fіnansovoy polity of power, for a correct virishennya yakogo zalozhit rozvitok ekonomiki v tsilomu.

Пропорції розподілу прибутку між державою (бюджетом) і підприємством сплидаються під впливом кількох, чинників. Істотне значення при цьому має податкова політика держави щодо суб'єктів the state darling. The policy is realizing in the amount of taxes, collecting money for the rakhunok pributku, viznachennyi ob'ektiv obodotkatvannya, stakes obodotkatvannya, the order nadannya podatkovykh pіlg.

The other stage is the rozpodil and the vicarities, which are crammed into the rozporyadzhennyi pіdpriemstv pislya zdіysnennya payments to the budget. On the basis of the plan, you can stew for the rakhunka the surplus of the funds for the financing of the external costs.

In Fig. 4.5 The scheme is depicted for the authorization of the balance-sheet surplus of receivables before the reform of the accounting area and the financial reporting prior to the international standards. It is impossible to hurry up the wings, but on the oath to the surplus, which was littered with rozporyadzhennyi pidpriemstv, vplyvali: Absolute suma otrimannogo balansovogo pribudku; Payment to the budget, zdіysnyuvany for rahunok pributku (rents, payment for the surplus).

Pributok, scho zalishavsya in rozporyadzhennyi pidpriemstva, not dorivnyuvav clean pribudku. Chinni normative actives, mean, scho for rahunok pribudku pidprediemstva povinni buli raluchuvati fines in such vipadkah:

For pogushennya gosdar'skikh kontratіv із sub'ektami gospodarjuvannya;

For nesvoechasney filed in the payment of admisntsiyu neobhidnih rozraunkiv;

For zatrimku pererakhuvannya kostyv to the budget and the sovereign tsіlових фонів;

For приховування прибутку від оподаткування, заниження інших податків;

For nedotrimannya vstanovleniyah limitov fence vodo abo vikoristana voda without the installation of a view (tse costosyutsya vikoristanya vod vyzavnyh vodospodarskih systems);

For the stitched bank posts;

For the unaccounted for the quota of the robots for the cities;

For інші порушення.

Z rajuvannjam osoblivostey fіnansovo-godararskoi dіyal'nі subeєktіv djadarjuvannja at різних spheres of economics were tied up for рахунок прибутку и інші penalties. Especially the commercial banks, insurance companies. Otzhe, clean the surplus - tse partial pributku, sho zalishasya in pidpriemstva pislya poliati podatkіv ta mozhlivih fines (the inheritance of zasosuvannya fіnansovih sanktsіі).

4.2.2. VICHORISTANNA NET PURCHASING

Vichorestaniya clean pribudku pidpriemstvo could zdіysnjuvati through the alternate form tsil'ovih grosovih fondіv пo ппрямовуючи кошти безпосередньо на фінансування витрат. Mozhlivy takozh buv rozpodil net pributku chastkovo through krepodn'e formovaniya tsіl'ovyh fondіv, and chastotko shlyh bezsosednyogo fіnnsuvannya vitrat.

In Fig. 4.6 The structural and logistic scheme of the pure net of goods is displayed, before the introduction of the national standard (standard) of the accounting region.

For a raft of pure pribudku pidpriemstvo formed a number of tsіlових фонів, кошти яких спрямовували on фінансування певних витрат, задоволення відповідних потреб. The vicarage of the pure surplus for the payment of divisions was made without a middle age.

The principle of meaning in the rosepowers of pure pribudku is not enough of the optimal solution of the problem of the fund nagromadzhnya and fund spozhivannya. The fund is not cleared, without any means at all, the stinks are not used, but the amount can be set on the construction of the construction site for the financing of the singing witra chi zahodiv. For administrative administrations, the economy was governed by the rule of sovereignty in the financing of the nagromadzhya iz spozhivannya.

Pісля ліквідації адміністративної системи managніння використання clean прибутку (підприємь і proporіzіїї) were self-concealed by the subordinates of the state darlings. Відповідно to the Law "On the Encouragement of Pribudku pіdpriєmstv" on 28th of April 1994, in 1995, 1996, 1997 (перше півріччя) The state of the Regency of the Vicinity of the cleanest surplus was obliged to deliver actively and in the main soto the economic instruments, the Zokrem:

* Zmenshennyam sums of a payment for a surplus (up to 20%) for various pributku on the financing of reconstruction of the modernizatsii active part of the basic funds;

* Zmenshennyam obodotkovuvanogo pribudku (up to 10% vid Sumi balance pribudku) for izovi vikoristannaya pributku zbilshennya vlasnyh otvernykh koshtiv (broadened to the extent of power supply);

* Zmenshennyam obodotkovannogo pribudku on sumu pributku, spinnovanogo on pokrtya vitrate for utriannya ob'ektiv socially-cultural gratitude, and takozh vitrat on blagodіynu dіyalnіst.

Згідно із The Law of Ukraine "On the Encouragement of Pribudku підприємств" від 22 травня 1997 р. Reigning regulyuvannya vikoristannya pure pributku of companies zdіysnyuєtsya zmenshennyam opodatkovanogo pributku on the bag vitrat іz pure pributku: on utrimannya th ekspluatatsіyu ob'єktіv sotsіalnoї іnfrastrukturi (Yakscho vіdpovіdnі ob'єkti sotsіalnoї іnfrastrukturi boule on balansі pіdpriєmstva i utrimuvalis him for an hour about the law nabuttya chinnostі opodatkuvannya pributku) ; On the blessing of the day (not more than 4% of sumy obodotkovannogo pribudku).

In Table 4.2, data are sent about Vicoristan's surplus in the regional branches of the Economy of Ukraine in 1995-1996. In the course of the years, there are cases of wigs, but in 1996 a part of the surplus, the barrel was plastered in rozporyadzhennyi pidpriemstv, zlislilas to 77.1%. The goal was positive tendencies.

Vodnochas vidbulisya negativnyi zmіni in the structures of vicarities. Thus, in the case of a zagging obscurity, a boom of vicarities in the plots of economics, there became a sign of the hindrance of the part of the surplus, which was spun on the vibrotic sprouts (from 27.5% to 21.7%); On the reserve of the reserve (insurance) fund (from 2.7% to 1.1%); On zaochochennya (from 11.6% to 9.2%).

Buli vidmіnostі takozh in the structures of the Vicaristan pributku in okremih galuzah ekonomiki. So, in 1996, in the usual economy of the economy, the portion of the surplus was reallocated to the budget, it became 22.9%. The water hour at the promyslovy Vona became 19.5%, and on transport and transport - 31.8%. The goal was through neodnakovi umovi podopatkuvannya pidpriemstv okremih hamusei ekonomiki (obodotkatvanya pributku).

In the reform of the accounting region and the financial crisis, it is up to the international standards to enter into the growth of the vicarious consumption of goods (Figure 4.7).

Viznachennya net pribudku pidpriemstva zdіysnyuyutsya viklyuchennyam iz zagalnoy sumi pributku tilki podatku na pributok. Отримання і сплата штраів тепер враховуться at viznachennyi pributku vіd іnshoї opytііnnoї діяльності, тобто in the process of formulating a pributku. Otzhe, the payment of penalties with pidpriemstvom bezposeredredo not vplyivє on the oath of yogo clean pributku, yak tse little mіsce rannishe.

Zgidno z prinyanymi poslozhenni (standards) of the accounting region is not pogobacheno formuvaniya for rakhunok pributku a number tsіlових фонів, як це мало місце раніше. The region of pure cleanliness was added to the reserve fund, the payment of divisions, the statutory fund replenishment, and the vicarities.