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Fіnansi of companies - Poddєrogіn AM

5.4.3. excise ZBІR

Excise zbіr - tse indirect podatok scho vstanovlyuєtsya on pіdaktsiznі Flea she vklyuchaєtsya in їhnyu tsіnu.

Paysite podatku budget Je sub'єkti pіdpriєmnitskoї dіyalnostі - virobniki (for realіzatsії product) abo іmporteri pіdaktsiznih tovarіv (for peretinu Mitnija cordon).

Od fallow mind pіdpriєmnitskoї dіyalnostі Je deyakі osoblivostі schodo obchislennya ob'єkta opodatkuvannya. Zakonodavstvom viznacheno takі about 'єkti opodatkuvannya:

1) Turnover s realіzatsії viroblenih in Ukraїnі pіdaktsiznih tovarіv. When tsomu s turnover realіzatsії Je sales obmіn on INSHI goods, bezoplatnoy transmission. In opodatkovany turnover vklyuchaєtsya realіzatsіya (transmission) tovarіv for Vlasnyi spozhivannya, promislovoї pererobki and takozh for svoїh pratsіvnikіv (at tіm chislі i in order naturalnoї Pay pratsі);

2) Mitnija vartіst іmportovanih tovarіv have to chislі in the furrows of barter (tovaroobmіnnih) operatsіy, otrimanih without payment їhnoї vartostі.

Paysite excise Zborov budget Je sub'єkti pіdpriєmnitskoї dіyalnostі (їhnі fіlії, vіddіlennya, pіdrozdіli):

- Virobniki pіdaktsiznih tovarіv on mitnіy teritorії Ukraine, in addition chislі s davalnitskoї sirovini;

- Non-residents, SSMSC viroblyayut pіdaktsiznі goods on mitnіy teritorії Ukraine, bezposeredno abo through їh postіynі predstavnitstva;

- Sub'єkti pіdpriєmnitskoї dіyalnostі, INSHI yuridichnі individuals SSMSC іmportuyut on Mitnija teritorіyu Ukraine pіdaktsiznі goods;

- Fіzichnі individuals resident abo non-residents, SSMSC importing pіdaktsiznі rechі on Mitnija teritorіyu Ukraine;

- Yuridichnі abo fіzichnі individuals SSMSC kupuyut pіdaktsiznі goods in podatkovih agentіv.

Je pevnі osoblivostі vplivu Excise on Zborov fіnansovo-gospodarsku dіyalnіst of companies, zaynyatih virobnitstvom i realіzatsієyu pіdaktsiznih tovarіv (virobnicha dіyalnіst) abo іmportom pіdaktsiznih tovarіv h the following realіzatsієyu (torgovelna dіyalnіst). Tsі osoblivostі stale od excise Zborov, techniques rozrahunku podatku Sumi, termіnu yogo splat in the budget, Jerel Splat sub'єktom pіdpriєmnitstva.

Perelіk tovarіv on SSMSC vstanovlyuєtsya excise zbіr (pіdaktsiznih tovarіv), i excise Zborov zatverdzhuyutsya zakonodavche Yea i єdinimi on vsіy teritorії Ukraine for vіtchiznyanih that іmportnih tovarіv.

W 1 sіchnya 2000 r. uniquely skorocheno perelіk pіdaktsiznih tovarіv, zmіneno rates podatku that zaprovadzheno Novi mehanіzm obchislennya excise Zborov for іmportovanih tovarіv for zastosuvannya excise Zborov at vіdsotkah.

Before pіdaktsiznih tovarіv vіdneseno:

- Gasoline motornі;

- Diesel pal;

- Avtomobіlі;

- Tyutyunovі virobi;

- Yuvelіrnі virobi;

- That alcohol etilovy alkogolnі nápoje;

- Beer made from malt.

Zbіr obchislyuєtsya excise rates for scho viznachayutsya in dvoh varіantah:

- In solid sumac s odinitsі realіzovanogo product;

- For the stakes in vіdsotkah to turnover tovarіv s sale.

Excise Zborov vstanovlenі have solid sumac s odinitsі tovarіv scho realіzovanі. Tsі rates diferentsіyovano fallow od yakіsnih product characteristics i viznacheno in UAH (schodo Tyutyunova virobіv) that in EURO including (schodo gasoline distilyatorіv, beer, alcoholic napoїv).

Excise zbіr, obchisleny in EURO including for tovarіv scho їh virobleno i realіzovano in Ukraїnі, splachuєtsya valyutі in Ukraine. When tsomu vikoristovuєtsya foreign exchange (obmіnny) Course Natsіonalnogo bank scho dіyav Purshia day on quarter in Money Does zdіysnyuєtsya realіzatsіya product. Tsey course for obchislennya excise Zborov zalishaєtsya nezmіnnim protyagom quarter.

Excise zbіr, obchisleny in EURO including for tovarіv, scho in іmportuyutsya up Ukraine, splachuєtsya valyutі in Ukraine for foreign exchange (obmіnnim) course Natsіonalnogo bank yaky dіyav day filed mitnoї deklaratsії.

For vikoristannya vіdsotkovih excise Zborov mozhlivі takі varіanti viznachennya turnover, scho opodatkovuєtsya:

1) tovarіv scho realіzovuyutsya for vіlnimi tsіnami, opodatkovany turnover viznachaєtsya vihodyachi s їhnoї vartostі for vkazanimi tsіnami without urahuvannya Zborov i excise podatku on Dodanim vartіst;

2) tovarіv scho Reigning realіzuyutsya for fіksovanimi that regulovanimi tsіnami, opodatkovany turnover viznachaєtsya vihodyachi s їhnoї vartostі for vkazanimi tsіnami without urahuvannya torgovelnih znizhok and takozh Sumi podatku on Dodanim vartіst;

3) for zakupіvlі іmportnih tovarіv opodatkovany turnover viznachaєtsya vihodyachi s їhnoї mitnoї vartostі that vklyuchayuchi Mito.

Butt 1.

1. Mitnija vartіst product (vіdpovіdno to mitnoї deklaratsії) $ 70. USA

2. Course Natsіonalnogo Bank of Ukraine $ 1. US - 5.5 USD.

3. Mitnija vartіst product, pererahovana a course (70 * 5.5) 385 UAH.

4. Mitnі that komіsіynі Zborov 20 UAH.

5. Bet vvіznogo mita 20%

6. Suma vvіznogo mita (385 + 20) * 0.2 81 USD.

7. The rate of excise Zborov 55%

9. The amount of the excise Zborov (385 + 81 * 0.55) 256 UAH.

Lines Splat excise Zborov budget stale od mind pіdaktsiznih tovarіv, Sumi podatku.

- Pіdpriєmstva-virobniki scho realіzuyut alcohol alkogolnі nápoje, beer, splachuyut podatok on tretіy robochem day pіslya zdіysnennya turnover for realіzatsії.

- Pіdpriєmstva-virobniki scho realіzuyut tyutyunovі virobi, podatok splachuyut once on mіsyats (up to 16 numbers), vihodyachi s factual obsyagu realіzatsії for mіsyats passed.

- Vlasniki (zamovniki) napoїv alcoholic, alcohol, beer, Tyutyunova virobіv, vigotovlenih in Ukraїnі s vikoristannyam davalnitskoї sirovini, splachuyut podatok not pіznіshe day otrimannya produktsії.

- Pіdpriєmstva (krіm NOTES vische) in yakih serednomіsyachna scrip excise Zborov passed for Year becomes Ponad 25 tis. UAH., splachuyut podatok schodekadi (15, 25 number of i-line mіsyatsya mіsyatsya 5 numbers, for the following zvіtnim) vihodyachi s turnover for the factuality zvіtnu decade.

- Rasht of companies splachuє podatok schomіsyatsya to 15 the number of takozh vihodyachi factuality s turnover for the passed mіsyats.

For іmportovanі pіdaktsiznі Flea excise zbіr splachuєtsya pid hour "rozmitnennya" іmportnogo product.

Analіz zaznachenih termіnіv Splat excise Zborov daє zmogu dіyti such visnovkіv:

1) naybіlsh negatively vpliv on fіnansovy camp sub'єktіv gospodaryuvannya spravlyaє splat excise Zborov on іmportovanі goods. Sub'єkti gospodaryuvannya zobov'yazanі splatiti excise zbіr pid hour "rozmitnennya" product, but for the one alkogolnі tyutyunovі virobi - pid hour pridbannya excise stamps Zborov for rakhunok svoїh koshtіv werewolf. Vіdshkoduvannya Tsikh koshtіv vіdbudetsya tіlki pіslya realіzatsії tovarіv. Otzhe, Got Location іmmobіlіzatsіya werewolf koshtіv sub'єktіv gospodaryuvannya on SPLAT excise Zborov. Perіod іmmobіlіzatsії deposits od hour mіzh Splat excise Zborov i realіzatsієyu tovarіv scho іmportuyutsya. Slіd zvernuti uwagi, scho in razі іmportu pіdaktsiznih tovarіv not dozvolyaєtsya vikoristovuvati vekselі for rozrahunkіv s budget (krіm іmportu palivno-mastilnih materіalіv). Absent Vіdtak mozhlivostі vіdstrochuvannya Splat excise Zborov. Іmporteram pіdaktsiznih tovarіv not dozvolyaєtsya koristuvatis bills for i splat podatku on Dodanim vartіst (krіm іmportu gasoline);

2) of companies in scho i viroblyayut realіzuyut pіdaktsiznі goods, takozh Mauger mother Location іmmobіlіzatsіya werewolf koshtіv on SPLAT excise Zborov. Poyasnyuєtsya Tse note scho opodatkovany turnover yaky urahovuєtsya for obchislennya excise Zborov, viznachaєtsya of fact vіdvantazhennya pіdaktsiznih tovarіv. Coley become zatrimka in oplatі vіdvantazhenoї produktsії, Mauger mother Location іmmobіlіzatsіya werewolf koshtіv on SPLAT Zborov. Such situatsіya chastіshe traplyaєtsya for schodennoї that podekadnoї splat podatku;

3) payment Yakscho pokuptsyami pіdaktsiznih tovarіv zdіysnyuєtsya advance abo odnochasno s vіdvantazhennyam produktsії postachalnikom, іmmobіlіzatsії werewolf koshtіv in postachalnika on SPLAT excise Zborov Mauger i do not become. Bіlshe order for podekadnoї that mіsyachnoї splat podatku postachalnik Pevnyi hour vikoristovuvatime in Vlasnyi oborotі Chastain excise Zborov, scho pіdlyagaє pererahuvannyu budget.

Vpliv negatively on fіnansovo-gospodarsku dіyalnіst of companies podatku "excise zbіr" (yak i іnshih indirect podatkіv) matim Location todі, if vstanovlennya rates podatku abo pіdvischennya suprovodzhuєtsya pіdvischennyam tsіn, obmezhuє obsyag virobnitstva i realіzatsії tovarіv, generally produces up nagromadzhennya nerealіzovanih tovarіv.

Pіlgi excise schodo Zborov. On fіnansovo-gospodarsku dіyalnіst sub'єktіv gospodaryuvannya spravlyayut vpliv pіlgi, nadanі stosovno excise Zborov.

1. Excise zbіr not spravlyaєtsya in razі realіzatsії pіdaktsiznih tovarіv on eksport for іnozemnu currency. Tsya pіlga pіdvischuє konkurentospromozhnіst vіdpovіdnih tovarіv on zarubіzhnih Rink, spriyaє zbіlshennyu nadhodzhen Monetary resursіv.

2. Do not obkladayutsya excise Zborov s turnover realіzatsії pіdaktsiznih tovarіv for virobnitstva іnshih pіdaktsiznih tovarіv. In tsomu razі viklyuchaєtsya mozhlivіst podvіynogo opodatkuvannya.

3. pіdlyagaє obkladannyu excise Zborov realіzatsіya passenger avtomobіlіv spetsіalnogo priznachennya.

4. Do not turn opodatkovuєtsya s realіzatsії alcohol etilovogo for vigotovlennya lіkarskih zasobіv i of veterinary preparatіv.

5. Vstanovlenі pevnі pіlgi mastered excise schodo Zborov in spetsіalnih ekonomіchnih areas viznachenih vіdpovіdnimi laws of Ukraine.