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Fіnansi of companies - Poddєrogіn AM

5.4. NEPRYAMІ PODATKI, SSMSC SPLACHUYUT PІDPRIЄMSTVA

5.4.1. VPLIV indirect PODATKІV ON FІNANSOVO-GOSPODARSKU DІYALNІST of companies

Practice opodatkuvannya vikoristovuє kіlka vidіv indirect podatkіv -unіversalnі that spetsifіchnі excises and takozh Mito. Spetsifіchnі vstanovlyuyutsya excise duty on obmezheny perelіk tovarіv. In tsomu razі zastosovuyutsya diferentsіyovanі rates for okremih group, vidіv tovarіv.

Unіversalnі vinikli excise duty on cob nashogo stolіttya. Pong vіdrіznyayutsya od spetsifіchnih tim, scho toil Shirshov opodatkuvannya that unіfіkovanі rate base. In podatkovіy praktitsі vikoristovuyutsya three forms unіversalnih aktsizіv.

Podatok s sale. Zastosovuєtsya in sferі optovoї that rozdrіbnoї torgіvlі. Ob'єktom opodatkuvannya Je realіzatsіya tovarіv on zaklyuchnomu etapі. When tsomu opodatkuvannya zdіysnyuєtsya once. Tsya form vikoristovuvalas netrivaly hour ostannіy perіod іsnuvannya Radyans'ka Union Ale wider in іnshih kraїnah.

Podatok s turnover. Styaguєtsya s gross turnover on vsіh stadіyah Ruhu tovarіv. When tsomu dopuskaєtsya podvіyne opodatkuvannya, oskіlki in gross turnover vklyuchayutsya podatki, scho boule splachenі ranіshe. Tsey podatok widely i protyagom trivalogo perіodu (s cob 30s i cob to 90 rokіv) vikoristovuvavsya in Radyans'ka Soyuzі. Bids podatku s turnover for the boule diferentsіyovanі tovarіv views.

Podatok on Dodanim vartіst. Splachuєtsya on vsіh Etap Ruhu tovarіv, robіt, poslug.

Ob'єktom opodatkuvannya Je no gross sales, and Dolan vartіst. When tsomu zastosovuyutsya unіfіkovanі rates. Tse polegshuє obchislennya podatku i yogo nadhodzhennyam control. Obchislennya i styagnennya podatku on Dodanim vartіst potrebuє chіtkogo viznachennya ob'єkta opodatkuvannya - dodanoї vartostі. Mozhlivі two ways її viznachennya: zarobіtna fee + Prybutok; viruchka od realіzatsії - materіalnі vitrati. Tsey podatok nabuv digit poshirennya in kraїnah Zahіdnoї Єvropi.

In Ukraїnі vikoristovuyutsya three Vidi indirect podatkіv excise zbіr (spetsifіchny excise) podatok on Dodanim vartіst (unіversalny excise), Mito.

Nepryamі podatki vklyuchayut in tsіni tovarіv scho realіzuyutsya, robіt scho vikonuyutsya, poslug scho nadayutsya. Otzhe, tsі podatki Je tsіnoutvoryuyuchim Elements i mozhut suttєvo vplivati ​​on zagalny rіven tsіn.

Fig. 5.9 zobrazheno structurally logіchnu scheme formuvannya tsіn realіzatsії tovarіv s urahuvannyam indirect podatkіv. Slіd zvernuti uwagi, scho Yea osoblivostі in viznachennі bazi (ob'єkta) for obchislennya okremih vidіv indirect podatkіv fallow od spherical dіyalnostі, minds pridbannya tovarіv.

In vіdpusknu tsіnu produktsії of companies virobnichoї spherical shaping can Buti vklyuchenі two nepryamі podatki: excise zbіr i podatok on Dodanim vartіst.

Excise zbіr scho vklyuchaєtsya in tsіnu, rozrahovuєtsya have solid sumac s odinitsі realіzovanogo product, s abo vihodyachi vіdsotkovoї rates podatku to tsіni virobnika produktsії.

Podatok on Dodanim vartіst scho vklyuchaєtsya in tsіnu, rozrahovuєtsya vihodyachi s vіdsotkovoї rates podatku to tsіni virobnika i Sumi Zborov excise included in tsіnu.

Taqiy samy procedure for inclusion in the MPE tsіnu vikonanih robіt i nadannya poslug. Rіznitsya in tіm, scho robot SSMSC vikonuyutsya (budіvelnі, montazhnі, Naukova-doslіdnі, design poshukovі that іn.), And takozh not nadanі Hotel obkladayutsya excise Zborov.

Je osoblivostі viznachennya indirect podatkіv Sumi, scho vklyuchayutsya in tsіnu realіzatsії product spozhivachu (rozdrіbnu tsіnu) for realіzatsії pіdpriєmstvami tovarіv, pridbanih useredinі Kraina that іmportovanih. Excise zbіr i MPE vklyuchayut in vіdpusknu tsіnu virobnika produktsії. Otzhe, pіdpriєmstva torgіvlі kupuyut of goods tsіnoyu scho vklyuchaє tsі nepryamі podatki. W of acceptance of the Law of Ukraine "About podatok on Dodanim vartіst" h 1 Zhovtnya 1997 p. MPE s gross income (trading natsіnok) otrimanogo pіdpriєmstvami torgіvlі, bezposeredno not vstanovlyuєtsya. Pіdpriєmstva torgіvlі obchislyuyut MPE od zagalnoї vartostі (tsіni) pridbanih tovarіv i sumi torgovoї natsіnki.

Cena realіzatsії spozhivacham іmportovanih tovarіv Mauger include three Vidi indirect podatkіv: vvіzne Mito zbіr excise, VAT.

Vvіzne Mito vstanovlyuєtsya at a flat rate in EKYU (EURO including) s odinitsі tovarіv scho іmportuyutsya, abo at vіdsotkah to mitnoї vartostі іmportovanih tovarіv.

Suma excise Zborov, scho vklyuchaєtsya in tsіnu, viznachaєtsya have solid sumac s odinitsі tovarіv scho іmportuyutsya, abo for stakes in vіdsotkah to turnover, scho vklyuchaє: Mitnija vartіst pridbanih tovarіv that vvіzne (іmportne) Mito.

Mitnija vartіst pridbanih tovarіv vklyuchaє vitrati: on їh pridbannya (vartіst contract); on transportuvannya, vantazhno-rozvantazhuvalnі robot strahuvannya to peretinu Mitnija cordon; Splat on brokerskih, agentskih, komіsіynih that іnshih vidіv vinagorod.

Podatok on Dodanim vartіst scho vklyuchaєtsya in tsіnu, viznachaєtsya in vіdsotkah to turnover, scho vklyuchaє Mitnija vartіst pridbanih tovarіv, vvіzne Mito, excise zbіr (Yakscho Tse pіdaktsizny goods). For obchislennya MPE schodo іmportu in opodatkovany turnover not vklyuchaєtsya payment Mitnija poslug.

Nepryamі podatki toil, in the main, fіskalne spryamuvannya. However, used correctly Bulo zaperechuvati regulyuyuchu funktsіyu indirect podatkіv. On the bag indirect podatkіv vіdpovіdno zrostaє Cena tovarіv scho vplivaє on їh virobnitstvo th realіzatsіyu.

Indirect real paysites podatkіv Je Username Lost Password (spozhivachі) tovarіv, robіt, poslug. Them shaping can Buti: fіzichnі individuals (population); yuridichnі individuals; fіzichnі individuals - sub'єkti gospodarskoї dіyalnostі; organіzatsії, place the scho no e sub'єktami gospodaryuvannya.

Population splachuє nepryamі podatki Zi svoїh Vlasnyi dohodіv. Vіdtak bіlshe podatkіv splachuyut Ti category of the population, scho bіlshe spozhivayut tovarіv, toil bіlsh visokі income.

Dostatno folding Je vpliv indirect podatkіv on fіnansovu dіyalnіst, fіnansovy camp sub'єktіv pіdpriєmnitstva. Ostannі Je paysites podatkіv indirect, if the stench kupuyut goods, robots Hotel. Vodnochase sub'єkti pіdpriєmnitstva, realіzuyuchi goods, robots, Hotel, at skladі viruchki od realіzatsії oderzhuyut on svoї rahunki pevnі sumi indirect podatkіv, splachenih pokuptsyami (spozhivachami) and otzhe stink Yea paysites indirect podatkіv to budget.

When tsomu vpliv indirect podatkіv on fіnansovu dіyalnіst sub'єktіv pіdpriєmnitstva deposits od bagatoh obstavin i chinnikіv. Tsey vpliv mozhna rozglyadati in dvoh aspects.

According au-Perche, vіn pov'yazany Zi Splat indirect podatkіv in protsesі pridbannya inventory materіalnih tsіnnostey, pay vikonanih robіt i otrimanih poslug. On danomu etapі splat indirect podatkіv zdіysnyuєtsya for rakhunok werewolf koshtіv sub'єktіv pіdpriєmnitstva, tobto Got Location timchasova іmmobіlіzatsіya werewolf koshtіv for SPLAT podatkіv. In tsomu razі neobhіdno vrahuvati takі chinniki: Payment terms that obsyagi pridbannya inventory materіalnih tsіnnostey bets th schodo pіlgi podatkіv, dzherela i termіni vіdshkoduvannya splachenih indirect podatkіv sub'єktam pіdpriєmnitskoї dіyalnostі.

Alternatively, Tsey vpliv pov'yazany іz nadhodzhennyam indirect podatkіv on rahunki sub'єktіv pіdpriєmstva, SSMSC realіzuyut goods, robots Hotel. Nepryamі podatki, scho nadhodyat on rahunki sub'єktіv pіdpriєmnitstva, vikoristovuyutsya for vіdshkoduvannya splachenih them in indirect podatkіv protsesі pridbannya inventory materіalnih tsіnnostey (robіt, poslug). When tsomu, Pevnyi hour before pererahuvannya budget, nepryamі podatki mozhut zalishatisya in rozporyadzhennі (oborotі) of companies. Vіdtak neobhіdno vrahovuvati: realіzatsії minds that payment, obsyagi th napryamki realіzatsії tovarіv (robіt, poslug); th schodo rates pіlgi indirect podatkіv; termіni їh splat in the budget.

Vpliv indirect podatkіv on fіnansovu dіyalnіst, fіnansovy camp sub'єktіv pіdpriєmnitstva fallow od spherical їhnoї dіyalnostі viyavlyaєtsya in rіznomu. Tom Je pevnі osoblivostі vplivu indirect podatkіv on dіyalnіst of companies virobnichoї sphere (s urahuvannyam the Branch), quiet, SSMSC zaymayutsya torgovr-poserednitskoyu dіyalnіstyu, quiet, scho nadayut Hotel (from tіm chislі fіnansovі).

Rozglyanemo osoblivostі obchislennya that SPLAT budget okremih indirect podatkіv that їhnіy vpliv on fіnansovo-gospodarsku dіyalnіst of companies.