home Finance Books Фінанси підприємств - Філімоненков О.С.

Фінанси підприємств - Філімоненков О.С.

4.6.2. A gift from advertising

In zinc-dyeing, dumpling is not important if you are preparing competitors for goods, but you can also save yoga advertising.

All types of advertising vvazhayutsya ob'yav i povіdomlen, SSMSC podayut іnformatsіyu s komertsіynoyu metoyu (otrimannya income) for Relief zasobіv masovoї Informácie (ZMІ): Pres, radіo, telebachennya, afіsh, plakatіv, advertising schitіv, іnshih tehnіchnih zasobіv, rozmіschenih on budinkah, Volits, maidanah, transport, in fact.

The services for rozmіschennya advertising є platni, і за їх наданя стъгугується so the names of the gifts with advertisements.

Submission of advertisements - a set of contributions to the services of the installation and advertising of advertisements from ZMІ.

Paysite podatku s ADs Je sub'єkti pіdpriєmnitskoї dіyalnostі, їh fіlіali, vіddіlennya, predstavnitstva that INSHI vіdokremlenі pіdrozdіli, postіynі predstavnitstva nerezidentіv that fіzichnі individuals - zamovniki advertising (reklamodavtsі) abo virobniki i poshiryuvachі advertisements Yakscho stink Yea reklamodavtsyami.

To the subject of education:

• vartizvod vigotovlennya і розіщення advertising in ЗМІ;

• an hour of displaying advertisements in movie theaters, video venues in the smallest mortgages, and publishing a public display of video, video, slide-fіlmіv;

• fee for dermal s nosіїv zovnіshnoї that i vnutrіshnoї ADs ADs transportі, pakuvalnih materіalah, formі sportsmenіv, tokens that іnshih Sponsored nosіyah and takozh for їh zagalnu Quantity.

Prior to the call up, be-yak advertising, you can be rozmischuyetsya on okremih special constructions, shields, ekranah, rozmischenih simply sky, on the facades of boudinkіv and sporud abo on transport zasobah zovnі.

Prior to the internal installation, be-yaka advertising, all rights reserved, adherence, dispute, transportation of goods.

Podatok s ADs splachuєtsya s usіh vidіv spetsіalnoї information The osіb chi produktsіyu scho poshiryuєtsya to whether yakіy formі that at whether yaky sposіb s metoyu direct abo oposeredkovanogo otrimannya pributku for Relief information The titles th mode of the robot fish per fasadі (vivіstsі) bilja entry (В'їзду) та інформації about the product in vitrinі sporudi, де ця особа займає приміщення.

Boundary rozmiiri rates do not pay a fee to perevishchuvati:

• 5% of varosty vygotovlennya and rozmischennya advertisements from ZMІ;

• 10% neopodatkovuvanogo mіnіmumu dohodіv gromadyan 1 xB display ADs in kіnoteatrah, vіdeosalonah that іnshih mortgages de zdіysnyuєtsya publіchny show kіno-, vіdeo-, slide fіlmіv;

• 50% of neopodatkovuvanogo mіnіmuu income gromadyan shomіsyatsya for 1 sq. M. Nosіya zovnіshnyo advertisements, sho rozmischuyetsya on okremih spetsial'nikh konstruktsiyah, shields, ekranah, facades of boudinkiv and sporud;

• 30% neopodatkovuvanogo mіnіmumu dohodіv gromadyan schomіsyatsya h Dermal 100 odinits nosіїv zovnіshnoї advertisements, scho rozmіschuyutsya on pakuvalnih materіalah, formі sportsmenіv, tokens that on іnshih Sponsored nosіyah;

• 30% neopodatkovuvanogo mіnіmuu income gromadyan shomіsyatsya for 1 m2 nosіya vnutrishnogo advertisements, scho rozmishchuyutsya vseredinі budinkіv, primischen, sporud tochno;

• 50% of neopodatkovuvanomu mіnimumu income gromadyan shomіsyatsya for 1 m2 advertising nosiia on transport zasobah;

• 0.1% neopodatkovuvanogo mіnimumu income gromadyan shchomіsyatsya for 1 m2 of promotional advertising, vygodovlenogo drankovanim way for internal advertising in the salons of transport zasobiv.

At разі рекламування тютюнових виробів та алкогольних поїв до відповідної rate застосовується збільшений кефіцієнт - 5.

In the case of advertising vitychiznyannymi goods and products vylnogo vibrobitvtva (krіm tyutyunovih virobіv that alcoholic drink) zastosovuyutsya пільговий коефіцієнт - 0,5.

Suma a payment from advertising is to be marked to mnozhenyam vstanovlenoї rates on vartіst advertising services on neodatotovyvany мінімум доходів громадян.

Styagnnenya submittal of the advertisement of the registration of property, establish, organisation, yakі daiyut dovzіl on rozmіschennya advertisements abo nadayuet igrugi і advertising.

Stygneny from advertising in warehousing merchant's promotional messenger to re-engage yogo platniki in the budget of the budget until the 15th day. Рекламамодавці nаahovanu суму податку з реклами відносять на собівартість продукції, робіт, послуг.

Legal entities, yakі to tighten the tax with advertising, the skin quarter until the 15th day of the month, the offensive for the first quarter, submit to the tax office a declaration on sums of assignments, an amortized and overpaid tax on the budget.

For the correctness of naryahuvannya and svoechasnost pererahuvannya podatku z advertising vidpodalnist yogo platniki. So, for nesvoechasneh pererahuvanya yoga tax payers raspayuchit Penyu Sumi podpopaty in rozmіrіi 0,3% per day skin stitched.