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Fіnansi of companies - Poddєrogіn AM

5.3.3. PODATOK ІZ VLASNIKІV transport ZASOBІV

Costa, scho nadhodyat styagnennya od podatku, spryamovuyutsya on fіnansuvannya budіvnitstva, rekonstruktsії, repair that utrimannya avtomobіlnih shlyahіv zagalnogo koristuvannya, holding prirodoohoronnih zahodіv on vodoymischah. Podatok zarahovuєtsya to byudzhetіv mіstsevogo samovryaduvannya. Structurally logіchnu scheme podatku on transportnі zasobi zobrazheno in Fig. 5.7.

The procedure is the obchislennya splat podatku on transportnі zasobi regulyuєtsya Law of Ukraine "About podatok іz vlasnikіv the agriculture zasobіv that іnshih samohіdnih machines i mehanіzmіv" od 18 Dire 1997 r.

Paysite podatku Je pіdpriєmstva, organіzatsії, set (yuridichnі individuals) - the agriculture vlasniki zasobіv that іnshih samohіdnih machines i mehanіzmіv.

Zgіdno іz zakonodavstvom ob'єktami opodatkuvannya Je avtomobіlі (legkovі, Vantazhni, spetsіalnogo priznachennya); kolіsnі tractors; Motorcycles, yahti parusnі that vessel, i chovni motornі boats. Not opodatkovuyutsya tractor on tracks; MACHINES that mehanіzmi for sіlskogospodarskih robіt; avtomobіlі shvidkoї Relief that pozhezhnі; sportivnі yahti, vessel parusnі i chovni; transportnі zasobi (pіdyomnі ​​samohіdnі th), scho vikoristovuyutsya in factories, warehouses, ports to have carried on vantazhіv korotkі vіdstanі.

Bids podatku viznacheno in rozrahunku on Year: Zi 100 cm ob'єmu dvigun, of 1 kW potuzhnostі dvigun, Zi 100 cm dovzhini transport zasobu. Usі rates podatku vstanovlenі of 1 sіchnya 2000 r. in UAH. for the species in the agriculture zasobіv i diferentsіyovanі fallow od potuzhnostі dvigun, transport zasobu mind yogo th priznachennya vikoristannya.

Obchislennya podatku zdіysnyuєtsya on pіdstavі danih about Quantity for the agriculture zasobіv pitched 1 sіchnya stream rock.

Podatok splachuєtsya for mіstseznahodzhennyam Yurydychna osіb on spetsіalnі rahunki teritorіalnih dorozhnіh fondіv.

Teritorіalnі dorozhnі Fondi 85% podatku spryamovuyut on fіnansuvannya vitrat, pov'yazanih іz budіvnitstvom, rekonstruktsієyu, repair i utrimannyam avtomobіlnih dorіg zagalnogo koristuvannya. Rasht (15%) to stink spryamovuyut byudzhetіv mіstsevogo samovryaduvannya on fіnansuvannya vіdpovіdnih vitrat.

Podatok splachuєtsya schokvartalno rіvnimi Chastain before the 15th of mіsyatsya scho nastaє for zvіtnimi quarters.

For pridbanі transportnі zasobi protyagom rock podatok splachuєtsya before їh reєstatsієyu.

Podatkovі pіlgi. Vid splat podatku zvіlnyayutsya pіdpriєmstva avtomobіlnogo Transport zagalnogo koristuvannya (stosovno the agriculture zasobіv, zaynyatih transported pasazhirіv have to razі, if zakonodavche vstanovleno Tariffs for payment proїzdu on Tsikh the agriculture zasobah) Square od FORMS vlasnostі.

Sіlskogospodarskі pіdpriєmstva-tovarovirobniki splachuyut podatok kolіsnі on tractors, buses i spetsіalnі avtomobіlі transported for people (s kіlkіstyu mіsts less then 10) in rozmіrі 50%.

For the temple of companies vstanovleno dostatno vіdpovіdalnіst for splat podatku. In razі understating podatku styaguєtsya all nesplachenogo scrip podatku i have fine dvokratnomu rozmіrі od tієї Well sumi. For marriage oblіku ob'єktіv opodatkuvannya abo for maintaining oblіku s torn down the established order (nepodannya, nesvoєchasne filed rozrahunkіv that іnshih dokumentіv, neobhіdnih obchislennya for that splat podatku) styaguєtsya penalty in rozmіrі 10% od podatku Sumi, scho pіdlyagaє splatі. For nesvoєchasnu splat podatku styaguєtsya penalty in rozmіrі 120% rіchnih od oblіkovoї Natsіonalnogo bank rate on the day of the act skladannya perevіrki, od sumi underpaid because of skin stitched day of payment.

Suma podatku on transportnі zasobi vklyuchaєtsya to warehouse gross vitrat paysite and otzhe, zmenshuє opodatkovuvany Prybutok i scrip podatku on Demba. Podatok on transportnі zasobi vklyuchaєtsya in sobіvartіst transported scho vplivaє on rozmіr pributku pіdpriєmstva.

Analіz mehanіzmu styagnennya podatku on transportnі zasobi daє zmogu zrobiti visnovok scho of order іz fіskalnoyu funktsієyu vkazany podatok vikonuє regulyuyuchu funktsіyu. Vіn spryamovany on pіdvischennya іntensivnostі vikoristannya the agriculture zasobіv.