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Фінанси підприємств - Філімоненков О.С.
4.4.2. Excise tax
Excise zbir , so itself yak і PDV, - indirect delivery. However, when formuvannі tsіni pіdaktsiznogo product, scho prodaєtsya, excise zbіr narahovuєtsya ranіshe, nіzh i scrip MPE narahovanogo excise vklyuchaєtsya in turnover for obchislennya MPE, tobto pіdaktsiznі Flea opodatkovuyutsya dvіchі: Purshia times excise Zborov, Other - MPE.
Excise zbir, so itself yak і PDV, include in the commodity, sell goods, viglyadi extra charges.
The essence of the excise tax is the indirect payment of the margin in that, in order to establish a premium for the price of a highly profitable monopoly, to pay for ones purchases, to rally to the budget with sellers of goods.
The procedure for calculating and fixing excise duty in Ukraine is regulated by the Decree of the Cabinet of Ministers of Ukraine "On Excise Duty" dated 26th of February 1992. Z podalshimi zmіnami i dopovnenni, vnecheniyami v nogo, Law of Ukraine "About excise zbir na alikolnii na tietyunovi virobi" dated 15 September 1995 p. Та ін.
Vіdpovіdno to zaznachenih prescriptive dokumentіv paysite Zborov excise Je OAO All sub'єkti pіdpriєmnitskoї dіyalnostі scho vigotovlyayut i realіzuyut abo іmportuyut pіdaktsiznі goods, and takozh gromadyani Ukraine, іnozemnі gromadyani i individuals without gromadyanstva, SSMSC importing (peresilayut) pіdaktsiznі goods on Mitnija teritorіyu Ukraine.
Prior to paying excise duty on the fence:
• sub'єkti pіdpriєmnitskoї dіyalnostі and takozh їh fіlії, vіddіlennya - virobniki pіdaktsiznih tovarіv (nadavachі poslug) on mitnіy teritorії Ukraine, in addition chislі s davalnitskoї sirovini;
• non-residents, yakі vigotovlyayut pіdaktsiznі com (іdgіsi) on mіnnіі terіtorії Ukraіni without any means through postіynі predstavnitstva chi prірввняних to them осіб;
• whether SSMSC sub'єkti pіdpriєmnitskoї dіyalnostі, INSHI yuridichnі individuals SSMSC іmportuyut on Mitnija teritorіyu Ukraine pіdaktsiznі goods, Square od nayavnostі Adding them іnozemnih іnvestitsіy;
• fіzichnі individuals - residents abo non-residents, SSMSC importing (peresilayut) pіdaktsiznі rechі abo objects on Mitnija teritorіyu Ukraine in viglyadі suprovodzhuvalnogo abo nesuprovodzhu-rampart luggage and takozh fіzichnі individuals SSMSC oderzhuyut pіdaktsiznі goods, pereslanі іz of Mitnija cordon of Ukraine in viglyadі Poshtova Chi іshih vidpravlen, in the taxes for the warty, but to transfer viznacheni mitnim legislatstvo norms of unlimited transport (forwarding) for such fizichnih osib;
• legal entities, individuals, yaki kupuyut (oderzhuyut in інші form of volodinnya) підакцизні товари у податкових агенів.
In the case of a subordinate agent, the sub-ect of the penitentiary institution should be roused, the wrecking in the wake of poverty in other lands, the accusations of zdisnjuvaty naryahuvannya that of stiffening the excise duty of the yogo platniki, and such that the sums are paid excise duty, are forced to pay wages to the zoo, from the budget.
Podarkovym agent is an important factor in respect of the state body, the sale of goods in goods, the receipt of goods in the capital, in the form of legal acts.
Podaktkovy agent is not a platnikom excise zboru, ale tsec person, is encouraged by the law nrahovuvati, stjaguivati excise zbir z yogo platniki va yoshi yogo in the budget.
To ob'ektiv obkladannya excise zborom zgіdno with the Decree of the Cabinet of Ministers of Ukraine "On excise zbir" lay:
• turnaround in sales of goods in Ukraine, goods for sale, sale of goods, goods for sale (products, robots, servants), безкоштовного передавання товарів або п-п-п-п|п|п|я-п|п|п|п|п|п|;
• turnover of real estate goods (products) for vladnom spozhivannya, promislovoyi pererobki (krіm revolutions in realizatsii for viribnitsveta підакцизних товарів), а and takozh for its own pratsіvnikіv;
• mitna vartist goods (products), yakі імпорються (imported, перелаються) на митну територію України, at the same number in the barter (merchandise) transactions, without paying the fees for private payments.
When selling pidaktsiznih goods (produktsii) podatkovymi agents ob'etktom obodotkatuvannya є revot z realizatsii:
• вироблених на території України товарів (продукції) або робіт;
• іmportovanih (imported, pereslanih) on Mitnija teritorіyu Ukraine tovarіv (produktsії), ale not less then od mitnoї vartostі such pіdaktsiznih tovarіv (produktsії) s urahuvannyam sum splachenogo (narahovanogo) vvіznogo (іmportnogo) mita.
The Law of Ukraine "On Excise Duty for Alcoholic Tobacco and Tobacco Virobi" is vindicated, but before the provisions of the law,
• Turnover s realіzatsії viroblenih teritorії on Ukraine Alcoholic napoїv that Tyutyunova virobіv Shlyakhov їh sale obmіnu into another produktsіyu (goods, robots, Hotel) bezoplatnoy committing, s chastkovoyu payment and takozh on the minds komіsії, konsignatsії;
• Turnover of the real estate (transferring) of alcoholic beverages to those tyutyunovyh vibroks for the administrative and commercial breakdown;
• the wartness of alcoholic beverages at those tyutyunovyh vibrobs, vygodovlikh Ukrainskoy vibronikami on davalnitskih umovah;
• Mitnija vartіst alcoholic napoїv that Tyutyunova virobіv, SSMSC importing on teritorіyu Ukraine, vklyuchayuchi vigotovlenі for mezhami mitnoї teritorії Ukraine s davalnitskoї sirovini, re-іmportovanі and takozh Mitnija vartіst produktsії, yak povertaєtsya on Mitnija teritorіyu Ukraine іz Zoni Mitnija control pererahovana in currency Ukraine for the exchange rate of the NBU, having disbursed on the date of the clearance of goods, in the event of the actual disbursement of sums of money.
Excise zborom not obkladyayutsya soi operatsi:
• sales of goods on export for foreign currency;
• sales of light cars for special purpose vehicles for cars, cars, cars, cars, cars, cars and cars for special purposes (shvidka medichna dopomoga, mіlіtsія, пожежна тощо) за переліком, що встанолюється Кабінетом Міністрів України;
• vartit pidaktsizhnih kavkaz, shcho be carried through the territory of Ukraine in transit;
• turnover in realizing the alcohol of etilic acid, vichorovuyutsya on vigotovlennya likarskih zasobiv і veterinary drugs;
• Mitna vartizst vvedzenih i konfiskovaniyakh na teritorії Ukrainy alcoholic nayivy ti tyutyunovikh virobіv, schodo yakih not identified vlasnika, and takozh quietly, jumped from the power of the power for the right to decay;
• mitna vartіst alcohol spirits at that tyutyunovyh virobіv, sho transported through the territory of Ukraine in transit;
• mitna vartість імпортованої сировини або торти з реалізації (transfer) української сировини, яка ввозиться або використовується для виробництва підакцизних товаів;
• The quality of alcoholic beverages at the same time, to be exported for the inter-settlement territory of Ukraine for the non-terrestrial currency for the currency of the currency in the currency of the property;
• Mitna vartіst alcoholic nayivy ta tyutyunovikh vyrobіv, yakі imported (pereilashyatsya) fizichnimi persons on teritoriyu
Ukraine in the inter-norms, viznacheniye legislation of Ukraine for the unmarked vyzennya tsih vidiv goods; • Mitna vartizst zrazkіv alcoholic nayivy ta tyutyunovikh virobіv, imported to the territory of Ukraine by the method of demonstration of the demonstration, yakshso stinks zalishayutsya vlasnistyu nezemneshnikh juridnicheskikh osb i ikh vikoristan on teritorii Ukrayiny not myo kerertsіnogo character. At the time of drinking alcohol at the beginning of the day, they are imported into Ukraine and recognized for demonstration of the hour of carrying out the vistas, competitions, semenars, etc., through the mitny cordon for the authorities of the sensitive body in a sufficient number of places, where the meteorological station is located. In addition, the Law of Ukraine "On Excise Duty Rates and Mutual Mitas for the Activity of Transport Cuts and Shows to them" dated 24 travnya 1996 p. № 216 up to 1 січня 2007 р. Від обкладання акцизним збором звільнено обороти з реалізації легковох, вантажопасажирських автомобілів і motorcycles, yakі виробляються українськими підприємствами всіх форма власності. Poblacheni law pіlgіby пошльіюються на роти з реалізації транспортных засобів, які виготовляються на український підприємствах з імпорних та вироблених in Ukraine komplektuchih for the mental vibrokitvva not less than 1000 cars and 1000 motorcycles in the order, the coveted Cabinet of Ministers of Ukraine.
Fixed, sho komplektoychі, з яких на українських підприємствах виробляються зазначені в законі транспортні засоби, excise zborom not obkladayutsya.
The Law of Ukraine "On the rates of excise duty and the interim mitigation on the activity of a friend (product)" dated 11 lipchin 1996 p. № 313 від обкладання акцизним збором звільнено обороти з реалізації (mitnu vartіst) odayagu vigotovlenogo з відходів натуральної шкіри.
Accrued excise duty vneshacha viznachennya okatotkovuvanogo turnover. Obodotkovuvanym turnover - vartit pidaktsiznih goods, scho proyayutsya, vigodachi z vidpustnih tsin without excise zboru.
Kreim obodotkovuvanogo turnover for the accrual of excise tax neobihdny yogo rates for pidaktsiznimi goods.
Перелік підакцизних товарів і rates of excise duty in Ukraine встанолюються Верховною Радою України. With this rate, you can set up a sale in sales to sales, in absolute terms, for goods, for sale, for іdnymi in the whole territory of Ukraine for goods in the country of origin, and for importing. For okremimi types of goods, rates for goods, goods, sold, installed in Europe with pererahunkom sumsyo sumi excise in the national currency for the course of the NBU, which was disbursed on the first day of the quarter, in a kind of sales of goods, and filled with an inexhaustible stretch of the vtosogo quarter.
Priinyatі in Україні розміри rates for okremimi types of goods are guided in tab. 4.3.
The excise tax is calculated on the basis of the sales of goods sold (obodotkovuvanogo turnover), and rates.
The sum of the excise duty, which is paid to the budget, is to be paid by the planners self-multiply to the bid of the goods in kind (obodotkovuvanogo turnover), shchu proyayutsya, on vestanovleni rates.
Calculate sums of excise duty to rush into the budget at the line:
1) pidpriemstvami-vibroblnikami, scho proyayut alcohol oni, including alcohol harchovy abo etilovy, beer, - on the third day of the year zdіysnennya turnover s sale;
2) pidpriemstvami-vibrobnikami, scho sell tyutunovi virobi, - nyomisyatsya before the 16th of the day for the new month, you are outgoing the actual sale of tyutunovyh vibrobs for the past month;
3) by vlasynikami (zamovnikami) alcoholic napiiv, including alcohol pitny neboetilov, beer i tyutyunovikh virobiv, vigotovlikh on teritorii Ukraini z vikoristannyam davalnitskoe sirovini, - not piznishe vid day of the finished preparations;
4) by payers of excise duty, at the beginning of clauses 1-3, the simplification of 10 calendar days, the offensive of the excise duty for the rest of the day of submission. In such a line, rally itself to the budget of a riznytsya estate with sums of excise duty, accruals for a month's roses, and sums for excise duty, ravages in the boundaries of a fixed period, and such payments and payments as in clauses 1 and 3.
Фізичні individuals, yakі to import to the miter of the territory of Ukraine alcoholic nay tyutyunivy virobi in the ovsagi, sho pidlyagayut obkladannu vvіznim mitom, ryadchuyut excise zbir pid hour of the clearance of goods on the pidstavi vytazhno mitnogo declarations
Table 4.3
Excise tax rates for notorious types of goods in Ukraine
No. | Code |
Rate |
|
Pores. |
Name of goods |
Virobu |
Excise duty |
1 |
Cigaretti z filtrumom z tyutyunu |
24.02.20 |
10 UAH For 1000 pcs. |
2 |
Beer malt |
2203.00 |
0,21 UAH for 1L |
3 |
Wines of grapes, Including the curtains |
22.04 |
0,25 UAH for 1L |
4 |
Wines ігристі, champagne |
04/22/10 |
UAH 1.6 per 1L |
5 |
Міцні спиртні напої (крім спирту) |
2208 |
16,0 UAH for 1L 100% alcohol |
6th |
Вермути та інші вино виноградні Natural |
22.05 |
2,6 UAH for 1L |
7th |
Tyutyun for the palynya |
24.03.10 |
10 UAH for 1 kg |
8 |
Benzini engines: A-71, A-76, A-90, A-92, A-95 and ín. |
27.10.00 |
60 euro For 1000 kg |
Автомобілі легкові: |
|||
9 |
- with the help of the dvigun Від 1000 до 1500 см3 нові й ті, Що були у користуванні понад 5 років |
87.03.22 |
0.6 Euro For 1 cm3 total Циліндрів |
Dviguna |
|||
10 |
- with the help of the dvigun Від 1500 до 2200 см3 нові й ті, Що були у користуванні понад 5 років |
87.03.23 |
0,9 euro For 1 cm3 total Циліндрів Dviguna |
eleven |
Ювелірні вироби |
7113, 7114 |
55% of sums Turnover |
12 |
Cigaretti without fitrrru z tyutyunu |
240220 |
5 UAH For 1000 pcs. |
Pred'yavlennyam commodity checks, and in various cases, vyhodichi z іndikativnih tsіn.
Datoyu vikinnennya podatkovkikh zobov'azan z selling pidaktsiznih goods vviazhaetsya ta, scho pripadaє na podatkovy period, stretching yakogo vidbuvayutsya be-yaka z podiy, scho has come early: abo date zahahuvannya kostyv vіd dokumentatsya na bankiivskii rahunok pіdpriєmstva - payskogo excise zboru yak payment goods ( Products), scho sell, and in times of sale of goods for a holiday - the date of the receipt of a penny for the payer of an excise duty, the date the goods have been sent (transferred) goods (products).
The payment of excise duty to the budget for alcoholic drinks and food is carried out by singers. So, the excise duty of alcohol for alcohol and turkeys virobi is rallyed by the smuggling of sellers of products of excise duty brands.
The excise duty mark is a special paperovy mark, it is applied to alcoholic and tiyniunivi virobi for pidstverdzhennya splitsi excise zboru.
The excise duty stamps are sold by the subordinate bodies of Ukraine.
Pribbani of the excise duty mark is vikoristvuytsya vorobnikami alcoholic napiviv і tjutjunovih virobіv for marcuvannya tsih vidіv produkcii.
Українські підприємства-виробники, що є platniki excise zboru, пoзнісяця не пізніше 20 of the date of the approach for the last month of storage and submission to the state administrations of the administration of roses for excise duty for a fixed form for the past month, Цін реалізації. The shape of the rosrawn is shown in Table. 4.4.
It is calculated pidsumkova suma excise zboru zmenshyetsya on sumi, richer in the month of advance payments and redundancy paid to the budget in the course of 10 calendar days, the offensive for the remaining day of submission rozraunku.
Vidpovidalnist for vikonannya rules of marku vstanovlenih vidiv pidaktsiznih kavkaz, correctness of calculation and svoechansnist razlichi excise zboru to bear platniki chjogo podatku. So, for the incompetent redistribution of juridical persons and penalties, payers of excise duty pay a fine for rozmіrі 100 neopodatkovuvanih мінімумів доходів громадян.
In the case of viyavlennya vasledikok perevirki underpaid sumi excise zboru legal entities and pidpriemtzi pay a fine from the budget, a dorivnyuet single-time rozmіru donarahovannoy sumi payment. Over the course of time, the long stretch of rock, the peak of the rotation, the crumbling, the penalty for the double rozmіrііn donarahovannі sumy pla-
Rosrakhunok excise tax for the year 2004 p. (Shortened) Table 4.4
(Platnik - MP "Elektronika") _Road 1. Calculating sums of excise duty _
№ п / п |
Code Goods for Harmony- Called System Descriptive code of goods |
Name Goods in the code |
Odinitsya vimiryugannya Goods |
Oborot z realizatsii (transfer) pidaktsiznih Goods (products), sho oopototykuyutsya |
Excise tax rates for hard Rates overseas |
Sum of excise duty, UAH. |
||||
for Calculating the excise duty, (pcs., L, kg, cm3, UAH) |
for Viznachennya turnover from realizatsii |
behind Solid excise tax rates |
behind Excise duty rates, % |
For oditnitsu vimіryvannya zgіdno iz the law,%, UAH. |
U pererahunku oditnitsu vimiryugannya product, UAH. |
Accrued |
not Alloyed through otrimannya пільг |
|||
1 |
22.04 |
Wines of grapes |
L |
L |
1050 |
- |
0,8 UAH |
0.8 |
840 |
- |
2 |
22.03.00 |
Beer |
L |
L |
10100 |
- |
0,21 UAH |
0.21 |
2121 |
- |
3 |
04/22/10 |
Wines ігристі |
L |
L |
1400 |
- |
UAH 1.6 |
1.6 |
2240 |
- |
Occasionally |
- |
5201 |
- |
Rozdil 2. Result of the excise excerpt
1. Sum, paid in the payment plan, pay for the payment for the month, - 4680.00 UAH.
2. Suma, scho pідлягає доплаті за цим рахунком (_)
(Додатне значення різниці між сумою гр 12 розд 1 і сумою п. 1 розд. 2 розрахунку) _521 (п'ятсот двадцять одна) _грн
Керівник підприємства_Головний бухгалтер_
Підпис підпис
"18" in the year of 2004.
Tag. For nepodanya nano nevoostasno filed podatkovkim declarative agencies, rozraunkiv obo іnshih documents, neobhіdnih for rozraunku podatkіv і payment, before vinuvattsіv zastosovuyut fіnansova sanktsіya v rozmіrіі 10 neopodatotovanyvanі мінімумів доходів громадян за кожний випадок. At razii nevchasnoj razlichi excise zboru to the platnik narahovuyutsya a penalty in розмірі 120% річних від облікової rates of the National Bank of Ukraine for a leather day stlinchenchennia payment.
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