Fіnansi of companies - Fіlіmonenkov OS

4.5.5. Fee (podatok) for land

Vіdpovіdno to the Law of Ukraine "About the payment for land" in vikoristannya zemlі Ukraїnі Je paid. Payment for land Je podatkom directly on land that volodіnnya її vikoristannya scho styaguєtsya in viglyadі land podatku abo orendnoї pay, yak viznachaєtsya vіdpovіdno to groshovoї otsіnki land. When tsomu penny otsіnka land dіlyanok zdіysnyuєtsya Reigning komіtetom Ukraine іz land resursіv zgіdno s techniques rozroblenoyu Kabіnetom Mіnіstrіv Ukraine.

Fee zemelnі dіlyanki, penny otsіnka yakih not vstanovlena, viznachaєtsya fallow od ploschі such ugіd that іsnuyuchih rates podatku.

Bids podatku land, the order yogo narahuvannya i Splat vstanovlyuyutsya zakonodavchomu in order.

Land podatok narahovuyut i splachuyut vlasniki zemlі that zemlekoristuvachі for vinyatkom orendarіv. For zemelnі dіlyanki, nadanі in Orenda, splachuєtsya orendna board.

Ob'єktom pay for the land Je dіlyanka land, yak is staying at vlasnostі abo koristuvannі have, in addition to chislі Orenda minds.

Sub'єktom pay (paysite) podatku for land Je її vlasnik abo zemlekoristuvach Yakimov Mauger Buti yak Yurydychna so i fіzichna person.

The fee for the land fallow viznachaєtsya od of Quality First mіstseznahodzhennya zemelnoї dіlyanki, її groshovoї otsіnki i vstanovlenih rates podatku.

Penny otsіnka zemelnoї dіlyanki schorіchno pitched 1 sіchnya new rock utochnyuєtsya on koefіtsієnt іndeksatsії, priynyaty in Zakonі Ukraine "About Ukraine Reigning budget" on vіdpovіdny Year.

Serednі rates podatku vstanovlyuyutsya Supreme Radoyu Ukraine in order for zakonodavchomu ugіddyami vihodyachi s priznachennya їh vikoristannya - for land sіlskogospodarskogo i nesіlsko-gospodarskogo priznachennya she lands SSMSC incoming to the warehouse population punktіv.

So, for zemlі sіlskogospodarskogo i nesіlskogospodarskogo priznachennya, SSMSC toil vartіsnu otsіnku stakes in podatku vstanovlenі vіdsotkah od їh vartіsnoї otsіnki. Tsі rate for species ugіd navedenі Table. 4.11.

table 4.11

Bids land podatku on zemlі scho toil vartіsnu otsіnku

View ugіd

The rate podatku land of 1 ha in zemlі vіdsotkah od її groshovoї otsіnki

Rіllya, sіnokosi, pasovischa

0.1

Bagatorіchnі nasadzhennya

0.03

Zemlі population punktіv, penny otsіnka yakih

vstanovlena

1.0

Zemelnі dіlyanki promislovostі of companies,

Transport zv'yazku that іnshogo priznachennya

5.0

Zemlі on yakih held zalіznitsya Zbroynih Forces

Ukraine is the іnshih vіyskovih formuvan

0.02

Zemelnі dіlyanki, nadanі prirodoohoronnogo on land,

ozdorovchogo, rekreatsіynogo that іstoriko cultural

priznachennya

50.0

Zemelnі dіlyanki, nadanі on land lіsovogo Fund

0.3

Zemelnі dіlyanki, nadanі on the lands of water fund

0.3

Yakscho penny otsіnka dіlyanok land near the settlement not viznachena then vstanovlyuyutsya serednі rate of land podatku s odinitsі ploschі fallow od chiselnostі population in the village, go to the warehouse yakih Statewide dіlyanka. Together s note, Yakscho zemlі incoming to warehouse oblasne tsentrіv, mіst of Kyiv, Sіmferopolya, Sevastopol i mіst oblasnogo pіdporyadkuvannya then vstanovlenі serednі rates podatku s odinitsі ploschі zbіlshuyutsya on koefіtsієnt od 1.2 to 3.0 od chiselnostі fallow population in vіdpovіdnomu population punktі . Serednі rates podatku s odinitsі ploschі land ugіd i koefіtsієnti їh zbіlshennya navedenі Table. 4.12.

table 4.12

Serednі rates podatku land for land dіlyanok population punktіv, penny otsіnka yakih not vstanovlena

GROUP population punktіv chiselnіstyu s population, yew. chol.

Serednya rate podatku per 1 m2, cop.

Koefіtsієnt scho zastosovuєtsya in Kiєvі, Sіmferopolі, Sevastopolі, regional centers of i mіstah oblasnogo pіdporyadkuvannya

zgіdno іz law

2004 p.

s urahuvannyam іndeksatsії

Up to 0.2

1.5

4.54

-

0.2 - 1

2.1

6.36

-

13

2.7

8.18

-

3 - 10

3.0

9.09

-

10 - 20

4.8

14.54

-

20 - 50

7.5

22.72

1.2

50 - 100

9.0

27.27

1.4

100 - 250

10.5

31.82

1.6

250 - 500

12.0

36.36

2.0

500 - 1000

15.0

45.45

2.5

1000 i bіlshe

21.0

63.63

3.0

Vstanovlenі serednі rates podatku s odinitsі ploschі zastosovuyutsya s oblіkom koefіtsієntіv іndeksatsії, viznachenih Law of Ukraine "About Ukraine Reigning budget" on vіdpovіdny Year. In 2003/2004 p. Tsey koefіtsієnt becoming 3.03.

In settlements, scho viznachenі Kabіnetom Mіnіstrіv Ukraine yak kurortnі to land podatku rates, vstanovlenih s odinitsі ploschі, so needless zastosovuyutsya vіdpovіdnі koefіtsієnti.

Vstanovlenі serednі rate of land podatku on zemelnі dіlyanki (for vinyatkom sіlskogospodarskih ugіd) diferentsіyuyut i zatverdzhuyut vіdpovіdnі Silski, selischnі, mіskі for land vihodyachi s s i їh funktsіonalnogo vikoristannya mіstseznahodzhennya. Prote upper boundary rates do not blame perevischuvati її serednyu value bіlsh yak udvіchі s urahuvannyam vstanovlenih koefіtsієntіv їh zbіlshennya.

Podatok on zemelnі dіlyanki, zaynyatі zhitlovim Fund, cooperative parking lots for zberіgannya NKVD the agriculture zasobіv gromadyan, Garage-budіvelnimi, villa-budіvelnimi cooperatives іndivіdualnimi garages i dachas gromadyan and takozh for zemelnі dіlyanki, nadanі for potreb sіlskogospodarskogo virobnitstva, water i lіsovogo Gospodarstwa, SSMSC zaynyatі virobnichimi, cultural pobutovimi i gospodarskimi budіvlyami i sporudami, styaguєtsya rozmіrі in 3% of the land podatku sumi, narahovanogo for bids for land punktіv population.

Podatok on zemelnі dіlyanki, vidіlenі for promislovostі of companies, transport, zv'yazku that іnshogo priznachennya, styaguєtsya in rozmіrі 5% groshovoї otsіnki odinitsі ploschі of areas.

When tsomu rozmіr land podatku od deposits not rezultatіv gospodarskoї dіyalnostі vlasnikіv zemlі that zemlekoristuvachіv.

Vid splat podatku zvіlnyayutsya:

• zapovіdniki, natsіonalnі prirodnі parks botanіchnі Sadi, dendrologіchnі that zoologіchnі parks pam'yatniki nature, park - pam'yatniki parkovoї of landscape culture;

• vіtchiznyanі doslіdnі Gospodarstwa NAUKOVO doslіdnih SET-i The Teaching zakladіv sіlskogospodarskogo profіlyu that profesіyno-tehnіchnih schools;

• Set organіv mіstsevoї Vladi i organіv mіstsevogo samovryaduvannya, organіv prosecutors, health-dityachі kurortnі that ozdorovchі mortgage Ukraine, pіdpriєmstva, ob'єdnannya th organіzatsії tovaristv slіpih deaf i Ukraine, gromadskі organіzatsії іnvalіdіv Ukraine;

• vіtchiznyanі mortgage culture, science, osvіti, receptionists Health Protection, sotsіalnogo zabezpechennya, fіzichnoї culture i Sport;

• zareєstrovanі relіgіynі that blagodіynі organіzatsії, SSMSC zaymayutsya pіdpriєmnitskoyu dіyalnіstyu;

• pensіoneri, gromadyani, SSMSC postrazhdali vnaslіdok Chornobilskoї catastrophe іnvalіdi the I i II group, gromadyani, SSMSC vihovuyut troh i bіlshe dіtey, gromadyani, members sіmey yakih passing Strokov vіyskovu service gromadyani, SSMSC postrazhdali od avarії on ChNPP i toil spetsіalne posvіdchennya.

For zemelnі dіlyanki on yakih rozmіschenі budіvlі scho perebuvayut in koristuvannі kіlkoh osіb, land podatok narahovuєtsya dermal s are proportsіyno to Chastain ploschі budіvlі, yak is staying in їh koristuvannі.

Rozmіr, minds i line Adding orendnoї pay for land for vstanovlyuyutsya Zgoda storіn dogovorі at Orenda mіzh orendodavtsem (vlasnikom zemlі) i orendarem.

Yuridichnі individuals narahovuyut podatok the ground samostіyno time on Year vihodyachi іz zaynyatoї ploschі vіdpovіdnih land ugіd pitched 1 sіchnya stream rock i vstanovlenih payment rates. Danі about narahovanogo Sumi podatku s vіdpovіdnih vidіv land ugіd holding up in podatkovih rozrahunok land podatku (tab. 4.13).

table 4.13

Podatkovih rozrahunok land podatku 2004 p. (Paysite - Plant "foodstuff")

(Skorocheno)

Number since.

land Kategorіya

Zagalna scrip narahovanogo

land podatku (UAH. cop.)

1

2

3

1

Zemlі sіlskogospodarskogo priznachennya - again

7

0

*

0

0

In addition chislі

1.1

in the furrows of the population punktіv

1.2

for mezhami population punktіv

7

0

*

0

0

2

Zemlі population punktіv

3

9

0

0

*

0

0

3

Zemlі nesіlskogospodarskogo priznachennya for mezhami population punktіv

*

4

Together narahovano podatku for the Year

3

9

7

0

*

0

0

In addition chislі for mіsyatsyami

4.1

sіchen

3

3

1

*

0

0

4.2

lyuty

3

3

1

*

0

0

4.3

berezen

3

3

1

*

0

0

4.4

kvіten

3

3

1

*

0

0

4.5

Traven

3

3

1

*

0

0

4.6

Cherven

3

3

1

*

0

0

4.7

Lipen

3

3

1

*

0

0

4.8

Serpen

3

3

1

*

0

0

4.9

Veresen

3

3

1

*

0

0

4.10

Zhovten

3

3

1

*

0

0

4.11

leaf fall

3

3

0

*

0

0

4.12

Gruden

3

3

0

*

0

0

"_" _ 2004 p.

Kerіvnik_ bunt buhgalter_

Before podatkovih rozrahunku land podatku dodayutsya vіdpovіdnі dodatki, SSMSC pіdtverdzhuyut nayavnіst dokumentіv on the ground, pіlg schodo podatku splat, rozrahunki sum podatku for land ugіd vіdpovіdnimi views. Form rozrahunku land podatku on zemelnі dіlyanki population punktіv Yakimov not vstanovleno penny otsіnku, hovering in the Table. 4.14.

Skladen podatkovih rozrahunok land podatku s dodatkami yuridichnі individuals podayut to podatkovih authority before 1 fierce stream rock.

Fіzichnim special land podatok narahovuyut podatkovі bodies. Narahovanі Sumi podatku podatkovі organi shall communicate to gromadyan-platnikіv 1 Lipnya stream rock spetsіalnim povіdomlennyam.

SPLAT land podatku protyagom rock zdіysnyuєtsya rіvnimi Chastain for these lines:

• sіlgosppіdpriєmstvami, SSMSC splachuyut fіksovany podatok - schomіsyatsya to 30 the number of mіsyatsya, for the following zvіtnim;

• gromadyanami that virobnikami sіlskogospodarskoї that ribnoї produktsії - 15 i 15 serpnya leaf fall.

INSHI platniki splachuyut land podatok schomіsyatsya to 30 the number of mіsyatsya, for the following zvіtnim.

Costa, SSMSC nadhodyat od podatku land, povnіstyu zarahovuyutsya to mіstsevih byudzhetіv s away їh vikoristannyam on fіnansuvannya vіdpovіdnih zahodіv.

Vіdpovіdalnіst for pravilnіst narahuvannya i svoєchasnu splat podatku bear yogo paysite.

For nesvoєchasnu splat podatku land styaguєtsya rozmіrі interest at 120% of the rate of NBU oblіkovoї іz sumi underpaid because of skin stitched day.