home Finance Books Фінанси підприємств - Філімоненков О.С.

Фінанси підприємств - Філімоненков О.С.

4.5.4. Submission from transport authorities to those of the most self-contained vehicles and vehicles

The payment for transportation of the vehicles that are in their own self-contained vehicles and vehicles is the direct effect of the luggage, which is to spread and rally without a middle-aged yogic platnik in order to comply with the law of Ukraine.

Platnikov podatku z vlasnikіv transportnykh zasobliv ta інших самохідних машин і механізмів і підприємства, establish the organisation - legal entities, non-terrestrial juridical persons, and such gromadyani Ukraini, inozemnі gromadyany that individuals without gromadyanstva, sho moyut zarestrostanovі in Ukrainі vіdpііdіdo prіnogo zakonodstvu vlasnі transportnі zasyobi , Yakі nalezhat to obektiv obodotkatvannya.

To the warehouse ob'ekta obodotkatvannya enter:

• tractor (kolisni), krim mikh, scho on the caterpillar course;

• avtomobili, recognized for transporting not less than 10 osib, including water;

• cars of light;

• caravans;

• avtomobili special spetschennya, krim quietly, yakі vikoristovuyutsya for transporting passengers and vantage (krim avtomobiliіv spetsialnogo svidchenchenya shvidkoї dopomogi ta pozhezhnih);

• motorcycles (including moped) and cycling machines with a dvigun engine, which is quiet, yakі muyut ob'yem tsilindriv dviguna up to 50 cm3, that іn.

Vodnochas not є об'єктом оподаткування такі види транспортних засобів:

• tractor on crawler track;

• Motorcycles (including moped) and cycling machines, with the dvigun engine mounted with a total of up to 50 cm3 of dvigun;

• avtomobiliі spetsialnogo gratitude, shvidkoї dopomogi ta pozhezhnі;

• transport zasobi (waggons, self-propelled), shcho vikoristovuyutsya for vantazhno-rozvantazhuvalnih robot on teritoriiah zavodiv, warehousing, at ports and airports, and takozh for transporting waggons in Mali; • The machine is mechanized for sylskopodarskih robots (grain,

Potato, kukurudozbiralnі and інші комбайни). The payment is accrued vyhodachi z ob'єmu tsilindriv dviguna, vimiryuvanogo in cube centimeters, for the rates of hryvnias in leather 100 cm3 ob'єmu tsilindriv dviguna. With the application of rates of differentiation rates for the types of transport assets (tractor, car, etc.), there is a recognition in the vehicle (motor vehicle waggonage of the passenger cars), and the number of engines for this display.

The rates for the types of transport assets are shown in Table. 4.9.

Table 4.9

Rates of payment for transportation of vehicles and vehicles of their own cars and vehicles

Narahuvannya s podatku land transport zasobіv that іnshih samohіdnih machines that mehanіzmіv zdіysnyuyut їh vlasniki - yuridichnі individuals vihodyachi s kіlkostі vіdpovіdnogo mind the agriculture zasobіv, SSMSC perebuvayut on balansі pіdpriєmstva pitched 1 sіchnya stream rock, sumarno ob'єmu їh tsilіndrіv dvigunіv kubіchnih in centimeters, and For the water transport vehicles in the previous years and in the established rates, the payment for the hryvnia from 100 cm3 to the total number of dvigunas shall be 100 cm before the water transport shuttle.

For viznachennya Sumi podatku for the agriculture kinds zasobіv i yogo zagalnoї sumi pіdpriєmstva - yuridichnі individuals skladayut spetsіalny zatverdzheny podatkovih rozrahunok authority in troh primіrnikah form yakogo hovering in the Table. 4.10.

One primrarnik rozraunkku platnikov podatku - juridical individuals in a designated by the submitter body of the line, or not pisnishe 1 bereznya streaming rock podayut to the sub-organ for the miestre reestrazії pідприємства.

Нарахована сума a payment for transport zashobi to be rallyed by legal persons - platniki цього подат in місцевий the budget Щокварталу рівним частинами up to 15 number місяця, наступного за звітним a quarter.

Fіzichnimi personages podatok transport splachuєtsya before reєstratsієyu, perereєstratsієyu the agriculture zasobіv schorіchno abo once in two Rocky, ale not pіznіshe Persha rock pіvrіchchya Where Money Does zdіysnyuєtsya tehnіchny zasobu Look around the vehicle.

Pereraunki legal entities rozmіru podatku u zv'yazku perrereestratsiєyu transport zabobsv in the course of rock is not zdіysnayutsya.

Yakshto transport zashobi pribbani from another pivrichichi, then the gift is split in a rozmiri 50% of the fixed sum.

Pererahunok incorrectly fused the flow of the allowance of a shonaib for more than two alternate rock. Vlasniki the agriculture zasobіv zobov'yazanі podavati to organіv Derzhavnoї avtomobіlnoї іnspektsії іnshih organіv abo scho zdіysnyuyut їh reєstratsіyu, perereєstratsіyu abo tehnіchny look around, kvitantsії, platіzhnі doruchennya about splat podatku and zvіlnenі tsogo podatku od SPLAT - vіdpovіdnu dovіdku (document), scho right nadaє On the cymbid of the Tsimi.

In the case of documents on the product, the payment for reestra- tion, re-design and technical inspection of transport assets is not subject to settlement.

Table 4.10

Розрахуннок податку з власників транспортних засобів та інших самохідних машин і механізмів у 2002 р.

(The payer - MP "Electronika")

Rows of alloying: 1 sq. M. - 977.50 UAH to 15 quarters of 2002, II quarter. - UAH 977.50 up to the 15th lip of 2002 p.

III sq. M. - 977.50 UAH to 15 жовтня 2002., IV quarter. - 977,50 UAH until 15 December 2003.

Керівник підприємства (організації) _ (підпис) Розрахунок перевірив старший

The head accountant _ (підпис) державний податковий інспектор_ (підпис)

"14" січня 2002 р.

Zі raznati podatku na transportnі zasobi yogo platnikam nadayutsya vіdpovіdnі пільги. So, you can pay for the payment of a tax:

• pidpriemstva avtomobilynogo transport zagalnogo koristuvannya nezalezhno vіd forms vlasnosti - for transport zashobi, sho transport pasazhiriv, on yaky in the manner established by the law viznacheni tarifi pay for the traffic in the transport traffic;

• Navy pawns, yakі ponnistyu fіnnisuyutsya z budіїіv, - for navalnyi transport zashobi for іmov vіkorystannya їх за призначенням;

• Individuals should be cursed under the legislation of Ukraine to such categories: the Chernobyl catastrophe, the veterans of war, the veterans of the world of the kidnapper in Ukraine - for one light vehicle with a total of 2500 cc, and that the aircraft II group - for one car it is unsuitable for all the engines of the dvigun.

At 50% less than in the accrued sumi, we will smooth out the transfers of the goods from the agricultural machinery to the tractors, the buses and the special cars for transporting people to the territory of the country not less than 10.

At 50% of the sum of the payment of a bill of exchange, the townspeople, in some cases, overstep light cars, vibroks in the territories of the SNM and delivered to the region in the Ukraine until 1990. Included.

For the correctness of naraukhuvannya and svoechansnist to finish the payment of the contribution to the yoga platniki. So, for non-payment of the line fixes, the payment for the transport of payment cards is to split the penalty in the amount of 120% of the regional rate to the National Bank of Ukraine. Sumi is underpaid for the day's skin-stitching.

At the time of receipt (underestimated) of the subjects of the advocacy of legal entities, the income of the executive body is subject to payment by the tax authorities by the entire sum of the incoming (overdrawn) payment and the fine at 5% of the sum of money. Sum of prihovuvany (underdrawn) podatku і fine to be paid from the body for a rahunok pribudku (income), a lump in the rozporyadzhennyi pidpriemstv.

In the case of the Obligations of the Obligations of the Obligations of the Obligations of the Obligations of the Republic of Belarus in the Arrested Arrangements, but also in the case of unspecified, incomplete filing, the subordinate bodies of the originals of those documents, who need to deposit and pay the tax, legal entities, at the expense of the budget, 10 per cent of the sum of sums Submissions.

A gift, sho nadiyoshov up to the budget for the budget of transport operations, vikorostvuyutsya on pokrtya vitrat iz ekspluotaatsii і utrimannya avtomobilnyh dorіg ta na іnshі tsіlі zgіdno z order, zatverdzhenimі vіdpііdіnuyu radoyu.