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4.5.2. Opodatkuvannya dohodіv fіzichnih osіb

Zgіdno s chinnim zakonodavstvom (Law of Ukraine "About podatok s dohodіv fіzichnih osіb" od 22.05.03) gromadyani Ukraine, іnozemnі gromadyani that individuals scho not toil gromadyanstva, SSMSC meshkayut in Ukraine i toil zarobіtok (dohіd) splachuyut s Demba budget podatok .

Podatok s dohodіv fіzichnih osіb - tse directly, zagalnoderzhavny podatok, yaky styaguєtsya s dohodіv (zarobіtku) gromadyan for vstanovlenimi rates.

Ob'єktom opodatkuvannya podatkom Je sukupny dohіd pratsyuyuchih gromadyan, SSMSC otrimuyut yogo s rіznih Jerel for mіstsem osnovnoї robots in Ukraїnі minutes for її mezhami yak at penny, so i in natural virazhennі (in otsіntsі for rinkovimi tsіnami).

Viznachaєtsya ob'єkt opodatkuvannya yak scrip narahovana zarobіtnoї pay, zmenshena on the bag Zborov to the Pension Fund of Ukraine is the vneskіv to fondіv zagalnoobov'yazkovogo sovereign sotsіalnogo strahuvannya, SSMSC vіdpovіdno to law spravlyayutsya for rakhunok naymanoї income individuals.

Before sukupnogo opodatkovuvanogo income vklyuchayutsya income oderzhanі od of companies, SET i organіzatsіy usіh forms vlasnostі, gains vikonannya obov'yazkіv of labor, in addition chislі for sumіsnitstvom for vikonannya robіt for contracts pіdryadu and takozh INSHI income otrimanі pratsіvnikom in groshovіy i naturalnіy formі.

Before okremih vidіv sukupnogo mіsyachnogo opodatkovuvanogo income nalezhat:

• Income from viglyadі zarobіtnoї pay, INSHI viplati i vinagorodi, narahovanі paysite podatku zgіdno s minds employment abo tsivіlno legal contract;

• Income od sale ob'єktіv rights іntelektualnoї vlasnostі;

• Income from viglyadі sum avtorskoї vinagorodi, іnshoї pay for the right to nadannya koristuvannya abo rozporyadzhennya іnshimi personages nematerіalnim asset (with a solution of science, Mistetstvo, lіteraturi);

• scrip (vartіst) podarunkіv in furrows, scho pіdlyagayut opodatkuvannyu;

• viplat soum of insurance, insurance vіdshkoduvan abo vikupnih sum, otrimanih paysite podatku for contracts dovgostrokovogo strahuvannya Zhittya i-sovereign of the Pension strahuvannya furrows in sum, scho pіdlyagayut opodatkuvannyu;

• Income operatsіy od s Mein i od nadannya in yogo abo Orenda suborendu in vstanovlenih rozmіrah;

• dohіd in viglyadі vartostі vikoristannya Zhitlo, іnshih ob'єktіv materіalnogo chi nematerіalnogo lane, scho paysite podatku in nadanі bezkoshtovne vikoristannya;

• vartіst lane that harchuvannya, bezkoshtovno otrimanogo paysite podatku, krіm vipadkіv їh nadannya yak "spetsіalnі" (spetsodyag, spetsharchuvannya);

• Relief fіnansovoї Sumi, scho vklyuchayut sumi Borg paysite podatku, anulovanogo creditor for yogo samostіynim rіshennyam not pov'yazanogo s PROCEDURE bankrutstva;

• vartіst bezkoshtovno otrimanih tovarіv (robіt, poslug) and Sumi takozh znizhennya vartostі tovarіv (poslug) SSMSC perevischuyut zvichaynu tsіnu, krіm quiet, scho otrimanі on lіkuvannya, pohovannya;

• dohіd in viglyadі neustoyok, shtrafіv abo penі, factuality otrimany yak paysite podatku abo vіdshkoduvannya materіalnogo nematerіalnogo zbitku, krіm sum, scho spryamovuyutsya on direct vіdshkoduvannya zbitkіv scho paysite podatku arrogant;

• dohіd in viglyadі vіdsotkіv, divіdendіv i royaltі, vigrashіv, prizіv, krіm quiet, scho not opodatkovuyutsya;

• dohіd in viglyadі vartostі uspadkovanogo lane in furrows sum, scho pіdlyagayut opodatkuvannyu vіdpovіdno to vstanovlenih standards;

• Costa abo Main, otrimanі paysite podatku yak swag vkradenі chi yak belongings found not zdanі derzhavі, in sum, pіdtverdzhenih zvinuvachuvalnim visnovkom court;

• sumi netsіlovoї blagodіynoї Relief, in addition chislі materіalnoї Relief, scho nadaєtsya residents - Yurydychna abo fіzichnimi personages paysite podatku have rozmіrі scho perevischuє rozmіr mіnіmalnogo prozhitkovogo rіvnya, vstanovlenogo 1 sіchnya stream rock on pratsezdatnu Lyudin;

• INSHI Vidi dohodіv scho vklyuchayutsya to warehouse mіsyachnogo opodatkovuvanogo income peredbachenogo Law about podatok s dohodіv fіzichnih osіb.

Prior warehouse sukupnogo opodatkovuvanogo income not vklyuchayutsya:

• sumi derzhavnoї adresnoї Relief, zhitlovih that іnshih subsidіy abo dotatsіy, kompensatsіy, vinagorod i INSURANCE viplat, SSMSC otrimuє paysite podatku s byudzhetіv, the Pension Fund of Ukraine i fondіv zagalnoobov'yazkovogo sovereign sotsіalnogo strahuvannya zgіdno s dіyuchim zakonodavstvom;

• Reigning sumi premіy Ukraine abo Reigning stipendіy Ukraine, vstanovlenih law, sumi Nobelіvskih premіy;

• Relief scrip, scho viplachuєtsya victims natsistskih pereslіduvan s byudzhetіv;

• scrip pensіy scho paysite podatku otrimuє s Pension Fund of Ukraine abo budget zgіdno іz law;

• scrip koshtіv, otrimana paysite podatku on vіdryadzhennya abo pid zvіt;

• scrip dohodіv scho paysite podatku od otrimuєtsya rozmіschennya him koshtіv in tsіnnі Papero, emіtovanі Mіnfіnom Ukraine, vigrashі Reigning in the lottery;

• sumi vіdshkoduvan paysite podatku rozmіru zbitkіv, zavdanih Yomou Chornobilskoyu disaster, in order i rozmіrah, vstanovlenih law;

• scrip vneskіv on obov'yazkove strahuvannya paysite podatku zgіdno іz law;

• scrip Zborov on Reigning pensіyne strahuvannya i vneskіv on zagalnoobov'yazkove Reigning strahuvannya podatku paysite, scho yogo rakhunok for making robotodavtsya in rozmіrah, vstanovlenih law;

• Costa abo vartіst lane, scho paysite podatku postupayut for rіshennyam court vnaslіdok rozdіlu zagalnoї spіlnoї vlasnostі podruzhzhya in zv'yazku s rozіrvannyam shlyubu abo for dobrovіlnim rіshennyam storіn;

• alіmenti scho paysite podatku viplachuyutsya vіdpovіdno to rіshennya court abo for dobrovіlnim rіshennyam storіn from sumac, viznachenih standards for Sіmeynogo Code of Ukraine;

• vartіst bezkoshtovnogo harchuvannya, miyuchih zasobіv, robochem odyagu, VZUTTYA scho paysite podatku od otrimuyutsya robotodavtsya yak "spetsіalnі";

• divіdendіv Sumi, scho narahovuyutsya on korist paysite podatku have viglyadі aktsіy (paїv) emіtovanih Yurydychna Special - resident scho narahovuє tsі divіdendi;

• Costa abo vartіst Lane (poslug) nadayutsya scho paysite podatku on pohovannya;

• Costa abo vartіst Lane (poslug) SSMSC nadayutsya yak dopomoga on lіkuvannya that medichne obslugovuvannya paysite podatku yogo rakhunok for robotodavtsem koshtіv pure pributku;

• vartіst putіvok on vіdpochinok, rehabilitation is the lіkuvannya on teritorії Ukraine for paysite podatku abo yogo dіtey vіkom 18 rokіv, SSMSC vidayutsya Yomou bezkoshtovno abo Zi znizhkoyu the trade union organіzatsієyu abo for rakhunok sovereign fund zagalnoobov'yazkovogo sotsіalnogo strahuvannya;

• stipendіy Sumi, scho viplachuyutsya s budget uchnyam, students aspіrantam in furrows vstanovlenih rozmіrіv;

• Sumi, scho paysite podatku otrimuyutsya for zdavannya krovі, INSHI Vidi donation i viplachuyutsya іz budget abo budgetary SET;

• vartіst Zhitlo, scho s peredaєtsya derzhavnoї abo komunalnoї vlasnostі in vlasnіst paysite podatku abo bezkoshtovno Zi znizhkoyu zgіdno іz law;

• Sumi, scho paysite podatku otrimuyutsya for buildings it vtorinnu sirovinu for viklyuchennyam vіdhodіv abo nintendo kolorovih metalіv;

• sumi viplat of insurance, insurance vіdshkoduvannya scho paysite podatku otrimuyutsya for contract strahuvannya od insurers - resident;

• sumi netsіlovoї blagodіynoї Relief, in addition chislі materіalnoї Relief, scho nadaєtsya residents - Yurydychna abo fіzichnimi personages paysite podatku in rozmіrі, scho not perevischuє rozmіr mіnіmalnogo prozhitkovogo rіvnya, vstanovlenogo 1 sіchnya stream rock on pratsezdatnu Lyudin;

• INSHI income SSMSC not vklyuchayutsya to warehouse mіsyachnogo opodatkovuvanogo income for іnshimi pіdstavami, peredbachenimi Law about podatok s dohodіv fіzichnih osіb.

Rozrahovany for mіsyats sukupny opodatkovuvany dohіd, otrimany іz rіznih on Jerel teritorії Ukraine od one robotodavtsya to yogo opodatkuvannya zmenshuєtsya on sotsіalnі pіlgi, nadanі vіdpovіdnim kinds platnikіv podatku in such rozmіrah:
• have rozmіrі odnієї mіnіmalnoї zarobіtnoї pay (in rozrahunku for mіsyats) vstanovlenoї law on 1 sіchnya zvіtnogo podatkovih rock - for vsіh platnikіv podatku. However perehіdny perіod (s Year 2004 to 2006) the value neopodatkovuvana sotsіalnoї pіlgi vstanovlyuєtsya in such rozmіrah:

at 2004 p. - Rozmіrі at 30%; at 2005 p. - Rozmіrі at 50%; at 2006 p. - Rozmіrі at 80%;

at 2007 p. - 100% in rozmіrі sumi podatkovoї sotsіalnoї pіlgi, vstanovlenoї on rіvnі odnієї mіnіmalnoї zarobіtnoї pay (in rozrahunku on mіsyats) 1 sіchnya vіdpovіdnogo rock;

• have rozmіrі 1S0% magnitude odnієї mіnіmalnoї zarobіtnoї pay

(At rozrahunku for mіsyats) vstanovlenoї law on 1 sіchnya zvіtnogo rock - for such platnikіv podatku: a) single mothers abo single dad - at rozrahunku on skin ditinu vіkom 18 rokіv;

b) Special, SSMSC utrimuyut ditinu - іnvalіda abo II of I group - from rozrahunku on skin ditinu vіkom 18 rokіv;

c) personages, SSMSC toil troh abo bіlshe dіtey vіkom 18 rokіv - at rozrahunku on skin Taku ditinu;

g) udіvtsyam abo Satisfactory;

d) special, zarahovanim law of I to II category of osіb abo scho postrazhdali od avarії at Chernobyl nuclear power plant;

e) the I іnvalіdam abo II groupies, in addition chislі s of Childhood;

h) personages, Yakima prisudzheno dovіchnu stipendіyu yak gromadyanam, SSMSC postrazhdali od pereslіduvan for pravozahisnu dіyalnіst;

• rozmіrі at 200% of the value odnієї mіnіmalnoї zarobіtnoї pay

(At rozrahunku for mіsyats) vstanovlenoї law on 1 sіchnya zvіtnogo podatkovih rock - this paysite podatku:

a) The Heroes of Ukraine, Heroes of Radyans'ka Union, Heroes of sotsіalіstichnoї pratsі, Povny knights of the Order of Glory abo Trudovoї Slavi;

b) participant boyovih Act reasonably pid hour Druha svіtovoї vіyni abo ladies, SSMSC on the hour pratsyuvali in tilu i toil vіdpovіdnі derzhavnі vіdznaki;

c) personages, SSMSC boule v'yaznyami kontstaborіv ghetto that іnshih mіsts primusovogo utrimannya pid hour Druha svіtovoї vіyni, abo ladies, viznanim represovanimi chi reabіlіtovanimi;

g) special, SSMSC boule force vivezenі s teritorії kolishnogo CPCP pid hour Druha svіtovoї vіyni on teritorіyu powers scho perebuvali in stanі vіyni s kolishnіm CPCP abo boule okupovanі fashistskoyu Nіmechchinoyu that її allies;

d) special, SSMSC perebuvali on blokadnіy teritorії kolishnogo Lenіngradu in perіod of 8 Veresnya 1941, p. 27 sіchnya 1944 p.

Yakscho paysite podatku Got the right to kіlka pіlg s podatku utrimannya zi Svoge income vіn Got one right vibrato s them i otrimuvati її for one mіstsem viplati zarobіtnoї pay.

Sotsіalnі pіlgi zastosovuyutsya to mіsyachnogo income - zarobіtnoї pay paysite podatku, Yakscho yogo rozmіr not perevischuє 1.4 mіsyachnogo prozhitkovogo mіnіmumu for pratsezdatnoї Helsinki Human, vstanovlenogo 1 sіchnya zvіtnogo rock.

Exposure The sotsіalnih pіlg pochinaєtsya s day viniknennya rights to them at the paysite podatku i zakіnchuєtsya vtratoyu tsogo rights vіdpovіdnu pіlgu.

Utrimannya podatku s opodatkovuvanogo sukupnogo mіsyachnogo income pratsіvnikіv (s urahuvannyam nadanih pіlg) zdіysnyuєtsya pіdpriєmstvami vsіh forms vlasnostі for the rate of 13%, and z 01.01.07 stanovitime tsya rate of 15%.

Utrimanі s dohodіv gromadyan Sumi podatku pributkovogo pіdpriєmstva, set i organіzatsії pererahovuyut to budget termіn otrimannya to install bankіv koshtіv on viplatu zarobіtnoї pay. When viplatі salary in naturalnіy formі abo viplatі її gotіvkoyu s kasi pіdpriєmstva, utrimany podatok pererahovuєtsya on the following day pіslya takoї viplati.

Utrimannya podatku protyagom rock vikonuєtsya Yurydychna personages іz mіsyachnih dohodіv gromadyan for vstanovlenoyu rates.

For the results Robots skin zvіtnogo podatkovih perіodu at zdіysnennі rozrahunku for ostannіy mіsyats zastosuvannya sotsіalnoї pіlgi at zdіysnennі ostannogo rozrahunku s paysite podatku, yaky pripinyaє trudovі vіdnosini s robotodavtsem, ostannіy zdіysnyuє pererahunok sum dohodіv, narahovanih this paysite podatku have viglyadі zarobіtnoї pay and takozh sum, nadanih podatkovih sotsіalnih pіlg.

Yakscho in rezultatі zdіysnennya pererahunku for vipadkom zakіnchennya zastosuvannya sotsіalnih pіlg vstanovlyuєtsya underpayment podatku then tsya scrip utrimuєtsya robotodavtsem s paysite podatku for rakhunok yogo whether yakogo opodatkovuvanogo income for vіdpovіdny mіsyats, while nestachі sum of such income - for rakhunok opodatkovuvanih dohodіv the following months at up to Povny repayment sum takoї underpayment.

Yakscho Well in rezultatі kіntsevogo rozrahunku s paysite podatku, yaky zakіnchuє svoї trudovі vіdnosini s robotodavtsem, vstanovlyuєtsya scrip underpayment podatku then won utrimuєtsya s dohodіv paysite for ostannіy mіsyats robots and Yakscho Well scrip underpayment podatku perevischuє scrip opodatkovuvanogo income paysite podatku for ostannіy zvіtny perіod then nepogashena Chastina takoї underpayment vklyuchaєtsya to warehouse podatkovih zobov'yazannya robotodavtsya - paysite podatku abo yogo s utrimuєtsya rahunka.

Yakscho in rezultatі kіntsevogo rozrahunku s paysite podatku, yaky zakіnchuє svoї trudovі vіdnosini s robotodavtsem, vstanovlyuєtsya scrip podatku overpayment, scho scrip perevischuє podatkovih zobov'yazannya zvіtnogo perіodu then tsya scrip nalezhit vіdshkoduvannyu s budget in order vstanovlenomu.

Vіdpovіdno to the station. 67 Ukraine Konstitutsії usі gromadyani, SSMSC toil dohіd (zarobіtok) schorіchno podayut to podatkovih іnspektsіy for mіstsem of residing deklaratsіyu about the camp that Mainova svіy Gains Year passed in order vstanovlenomu law (up to 1 for the following kvіtnya zvіtnim rock).

However zgіdno novim s Law of Ukraine "About podatok s dohodіv fіzichnih osіb" od 22 Travnia 2003 p. Number 889-ІU usі gromadyani, SSMSC in 2004 p. otrimuvali i nadalі otrimuvatimut Income deprivation through podatkovih agentіv (of companies, SET, organіzatsіy) Square od in order for the main mіstsem robots chi for sumіsnitstvom, mozhut not podavati deklaratsіyu about income to scho OAO All podatkovі agent SSMSC narahovuyut zarobіtnu fee utrimuyut іz neї podatki , i for vіdpovіdayut pravilnіst narahuvannya podatkіv, i for svoєchasnіst їh SPLAT.

Together s note gromadyani, SSMSC otrimuyut zarobіtnu fee not through podatkovih agentіv (of companies, SET, organіzatsіy) and s hand pratsedavtsya, povinnі zvіtuvati about svoї zarobіtki before podatkovih body tobto zobov'yazanі nadavati rіchnu deklaratsіyu about svoї income.

W pratsіvnikіv, priynyatih on robot podatok іz sukupnogo income for Purshia mіsyats robot Yakscho Tsei dohіd perevischuє neopodatkovuvany mіnіmum, utrimuєtsya s viplat for Persha half the following mіsyatsya. Yakscho zarobіtok viplachuєtsya once on mіsyats, podatok utrimuєtsya at Yogo viplatі for precisely mіsyats. In razі viplati zarobіtku dvіchі on mіsyats for minds utrimannya podatku s zarobіtku stream mіsyatsya, podatok utrimuєtsya th pererahovuєtsya the budget at vstanovleny termіn.

Sumi podatku not utrimanі abo utrimanі not povnіstyu s pratsіvnikіv, styaguyutsya pіdpriєmstvami, set th organіzatsіyami that fіzichnimi personages - sub'єktami pіdpriєmnitskoї dіyalnostі to povnoї Splat zaborgovanostі.

Not utrimanі abo utrimanі not povnіstyu pributkovogo Sumi podatku s pratsіvnikіv scho zvіlnilisya, splachuyutsya pіdpriєmstvami, set th organіzatsіyami that fіzichnimi personages - sub'єktami pіdpriєmnitskoї dіyalnostі for rakhunok Vlasnyi koshtіv.

Styagnennya zaborgovanostі pributkovogo podatku s pratsіvnikіv zdіysnyuєtsya vіdpovіdno to sedate zakonodavstva.

Vіdpovіdalnіst for pravilnіst utrimannya i svoєchasne pererahuvannya to podatku budget pributkovogo pіdpriєmstva carry, install, organіzatsії and takozh fіzichnі individuals - sub'єkti pіdpriєmnitskoї dіyalnostі.

So, for nesvoєchasnu splat to budget utrimanogo dohodіv s podatku gromadyan pributkovogo and takozh nepovne yogo abo utrimannya neutrimannya vіdpovіdno to sedate zakonodavstva paysite podatku splachuyut penalty in rozmіrі 120% oblіkovoї rates Natsіonalnogo Bank of Ukraine od sumi nedoїmki for dermal day Splat stitched payment.

In razі viyavlennya prihovuvannya (an understatement) sum opodatkovuvanogo income gromadyan іz vinuvattsіv utrimuєtsya dodatkovo narahovanogo scrip podatku income that s an understatement penalty in rozmіrі 200% podatku Sumi donarahovanogo. For takі Well samі torn down, suddenly dopuschenі protyagom rock s day ostannoї perevіrki, styaguєtsya penalty in p'yatikratnomu rozmіrі od dodatkovo narahovanoї Sumi podatku.

For nesvoєchasne podannyaі abo nepodannya podatkovih bodies deklaratsіy, pererahunkіv Revenue chi on until they twisted danih vinuvattsі splachuyut penalty in rozmіrі 10 neopodatkovuvanih mіnіmumіv dohodіv gromadyan.