home Finance Books Фінанси підприємств - Філімоненков О.С.

Фінанси підприємств - Філімоненков О.С.

4.3. Sutnist podatkovoї sistemi, principles її of the impulses, see podatkіv і dzherala їх slati

The main dzherlom іsnuvannya power and vikonannya her own functions - deliveries.

The payment of money from the government and the payment of taxes is a matter of payment to the system. The payment of forms and methods of deportation of part to the income of legal and fictitious loans to the budget is stipulated by the system of advocacy.

Podatkova system be-as-krainei moe budusvatis vigodachi z її sotsialno-ekonomichnogo stanovishcha. І in order to ensure that the system has secured the return of positive results, comprehending the science of obru- runtuvania, including the system, the establishment of the primary basis by the systems of advocacy, and the form of legal basis and principles.

The primary basis of the tax system is the budget to the budget. See the submissions of this oath in the state in the installation in the method of pokrtya vitrate. Vizhodachi ztsogo podatki - the second shodo vitrat to the budget. Zbalansuvannya otnaga podatkіv і podatkovichi payment, scho nadhodyat at the budget, with the oath of budgetary vitrat power - the main zavdanlya state financial institutions.

The legal basis of the tax system is the visibility of power. The form of ownership (the power of the private) is the right of the power to the income. With the sovereignty of all the mayo pidpriemstv і reach, scho stlyonyutsya them, nalezhat derzhavi. Derzhava virishuyot, yaku a part of the income of the central government budgets in the budget and the centralized funds, and the yak litter is laboring for the collectives. Shchogo to private and collective contributions, the state can centralize the budget into a part of income, but it is necessary for the satisfaction of the ignorant needs.

Prior to the principle of the principles of the system, the taxpayers are able to leverage the form of income in the budget for the process of re-raising GDP; Vostanovlenya nevozhih obovyazykov i vidpovіdnosti before the budget for sub'ektiv gospodarlyannya vsyh forms vlasnosti; Vstanovlennya optimal spіvvidnoshennya mizh part of the income, sho styaguyutsya p pidpriemstv, і partnoju, scho zalisyatsya beside them for rozvitku vladnogo vibrobitntsva, sotsialnoi Sphere i materіalnogo stimuljuvannya pratsіvnikiv.

Fundamentally, the principles of the function of the tax system are to mogul buti one-time obodotkatvanya one th the same ob'ekta; Рівність sumy of the bundled vartostі отриманих vід derzhi blag ta igg; Tsіlоove an attribute of the cutaneous appearance of the payment, tobgo yogo is straightforward to cover specific types of vitrits to the budget; Zastosuvannya noviks podatkіv guilty vidbuvatisya Lisha for pokrtyta novithe vitrat Power, and not deficit the budget; Stinks muyut bouti forgive і zrozumіlimi for paynikіv podatkіv, minds obodotkuvannya; Stagnnenya podatkiv at zruchnyy for the payer hour and zrozumlim for ynogo method obodotkatuvannya; Звітування уряду про використання податків.

The main criterions of the systems are the advocacy of makin 'bouti її eco-efficiency and societal spontaneity. In the case of money transfers, money can be given to the bank, one side, one and the other in the financial base of the state, and the other - to enclose the sub-accounts of the state dignitaries for the local government and the results of the work.

Загалом існуюча в Україні The system of advocacy is to be folded, importantly accessible, and little to the payer of taxes. Tso stossuetsya nasampered rozraunku podatku on pribudok. Priyonyaty for the law of the odd, unclear, unconfigured, wikis in the order of the rozraunku obodotkovuvanogo pributku superechit існуючій практиці розрахунку прибутку в бухгалтерському обліку.

See the taxes, the payers, the obektatkuvannya, the rate, the order of rozraunku i plasti vstanovlyayutsya power and mіssevimi authorities vladi. Нині в Україні існує понад 10 видів податків і податковиких платеів, а з урахуванням різноманітних зборів і обов'язкових paymentів їх налічується понад 30.

In a basis існомучої класифікації системи податків і податковиких платеів покладені soі знаки: form of a gift; Економічний зміст об'єкта оподаткування; Rіven sovereign structures, yakі vstavlenyuyut favors; The thrust of vicarence.

Залежно від форма оподаткування податки поділяються на прямі та непрямі.

Straight - fills, yaki vstanovlyayutsya bezserededno on dochoda ta mino planynikiv and rally them in the middle of the pinnacles of grotesque koshtivs. Prior to them, pile up the supplies for the surplus, the transportation of land, the land, the pributkovy podatok from the income of the Gromadyan ín. The payments are to be established without any mediation on the basis of the payment of the obedience fee. Що більший об'єкт оподаткування, більша at odkovkovі stavtsі suma podatku, i навпаки.

Indirectly, the payments are to be paid to the buyer and the service to be paid for by the purchase of the tariffs, but to the budget to be rallied by the sellers of goods and by the servants. At ts'omu raz kokupets solchuyut tsi podatki serdtsytsyu in tsinakh on com ili ides, yakі u nogo kupuє, and the seller zgodom pererahovuє їх державі. At the time of the plowing of the platnik, the plunderer (the seller), and the possessor of the mediation through the obektatuvannya ob'ektatkuvannya. Prior to indirect taxes, PVV, excise zbir, mitni zbori. Розмір цих податків at postійних rates (tariffs) to be laid down in the amount of commodities (goods), шо купуються.

For the economic part of the objekt otopotkatuvannya rozriznyayut feeds on dohіd, spizhivannya i mayno.

Submissions on the income are contracted for reinstating rates for income from legal and legal accounts. Prior to them, levy a payment for the surplus and pributkovy money from the income of the Gromadyans.

Submissions for co-habitation are contracted from the purchase of goods to the comrades and servants, yaki kupuyutsya. Up to Qiq podatkіv nalezhat PDV, excise and імтні збори.

A deposit for the mayo is established on a specific basis for the legal and technical branches, for example, for transport and maintenance of self-contained vehicles and mechanics.

Zalizhno vіd rіvnya derzhavnyh structures, yakі vstavlyayutyut podatki, stinks podilyayutsya zagalnoderzhavni mіscev.

Загальнодержавні податки встанолюються Верховною Радою України і стягуються на всій території країни. Prior to them lay MPEs, subscriptions to the surplus, land, transport, and prevent selfish mechanization and mechanization, promises, pributkovy podatok z ogodiv gromadyan t.

Місцеві податки встанолюються місцевими оргаді і є obovyazykovymi for razruti na pevnіy teritorії. Until the postal tax is levied by a communal tax, a gift with advertisements, and such is the zobri: hotel, rinkoviy, resort, for a type of warrant for an apartment that is not.

Залежно від прямку використання податки поділяються на загальні та цільові (спеціальні).

Obogalimi є submissions, yakі not muyut tsil'ovogo znachennya і vikoristovuytsya power on zagalnoderzhavnyi call (Utrimannya organіv upravlennia, defensive edge of the country.). Before them lay a crib on the surplus, the MPE, the pributkovy payment from the income of the Gromadians, the excise taxes of the country.

Цільові (спеціальні) handouts in the installation for fіnansuvannya spetsialnih zahodіv. So, the flow to the land is viscous for the financing of vitrates, which are related to the ricionary vicarities of that hunting ground, pidvostchennyam їh rodyuchostі, imposed on the state land cadastre, zemlevoporyadkuvannyam that іn.

The skin type of the pod is attributed to the mother of the adolescent jerel yogic alloy.

Dzherelami of the payment of taxes and payments to the payer, who collect money for payments and payments, wholly, to pay the taxes. Dzherelo mozhe budi bezsosednyo povyazanee ob obektom obodotkatvannya (napriklad, if ogodatkovuetsya bezsosednyo dohid - pributok, ob'etkt obodotkatvannya i dzherelo zbigayutsya), and can not stossuvatis ob'ekta obodotkatvannya (napriklad, a payment for transport zashobi nahodahovyutsya Ob'єmu tsilindriv dviguna avtomobilya, and rally in income). Formulary Dzherel of the company is submitted in accordance with the vibrobytznom and rozpodilom national income. When the national income is rooted in the national income, the fund is to be paid for the payment of prac- tice and clean-up of the goods, yakі - the jerk of the payment of the taxes. Розрізняють чотири види доходів: rent, interest, заробітну плату та підприємницький дохід.

Rent - tse dohіd sub'єktіv gospodaryuvannya, otrimannya yakogo zumovlene factors scho not stale od їh dіyalnostі. Tse dohіd bring, as a rule, such a factor vibrobitvtva, yak land, including all natural resources (lishi, water, resource, cinnamon kopalinny tine іn.). Dzherela trektrannya renti riznomanitny. Napriklad have dobuvnih Galuzo rent stvoryuєtsya on pіdpriєmstvah scho roztashovanі in bіlsh spriyatlivih minds virobnitstva (Mensch Glibin very hard i bіlsha tovscha ball, bіlsh blizke roztashuvannya spozhivachіv that іn.) Tobto umozhlivlyuyut dobuvannya deshevshoї produktsії porіvnyano s analogіchnimi pіdpriєmstvami, SSMSC perebuvayut in gіrshih minds . Rent, yaku sub'ekt gosdarjuvannya otrimyu yak dohіd, be paid to him from the budget for a visa vidpovіdnogo payment.

Percentage - tse dohіd on vkladeny kapіtal abo іnvestovanі resources (Costa virobnitstva that іn.). Tse dohіd mozhut otrimuvati yak juridichny, so i fizichnі individual. Such a rank, vin can Bug the dzherlom of yak straight, so indirectly podatkiv.

Zarobіtna fee - tse dohіd, yaky splachuєtsya pratsіvnikam for vikoristannya їh pratsі (robochoї Sealy). Vaughn is a part of the national income, a sort of nadirat 'in the person of spozhivannya. Tse dohіd mozhe bouti dzherlom zaplati yak priimyh podatkiv (pributkovogo), and indirectly (MPE, excise).

Підприємницьким називається дохід, отриманий у результаті підприємницької діяльності. Він є джерелом сплати прямих податків підприємців (a payment for a pributok that ін.).

Analyzucci dzherala payment in the income tax of legal and phisical settlements and without payers of taxes, slog sign, with a necklace of direct payment (a payment for a pributok that.) For legal purposes, without a middle income. For indirect taxes (PDV, excise znoru tan.), The dzherlo, the time-sieve, takozh-pributok (oskilki vidnesennya їх zbіlshennya sovіvartostі prodavnoї produktsii і їх зменшує на відповідну magnitude прибуток), tobto rally to the budget without any harm in the virus. Що ж до фізичних осіб, then утримані з їх доходів (як джерел податків) straight cash (pributkovyi та ін.) To rally in the budget for the viruses sub'ektiv dovdaryuvannya. Indirect submissions (MPE, excise zbir) are contracted from phisical sources through goods and services, and are repaid, and are reorganized into the budget by sellers of goods and services from the virus. In this way, yakzsche dzherela razlichi podatkiv for juridical and fizicheskih osib rizni, then rally to the budget subektami gospodarjuvannya z virchki.