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Zvіtnіst budgetary SET - Tkachenko І.T.

Zapovnennya podatkovih zvіtu about vikoristannya koshtіv nepributkovimi install i organіzatsіyami

In chastinі II Zvіtu nadayutsya rozrahunok on podatku od Prybutok income otrimanogo nepributkovoyu Set (organіzatsієyu) s іnshih Jerel, nіzh viznacheno p / n 7.11.2-7.11.7 p. Article 7.11. 7 (paragraph other p / n 7.11.9 p. 7.11 of Art. 7 of the Law of Ukraine "About opodatkuvannya pributku of companies' od 28.12.94 number 334/94-BP (from redaktsії Law od 22.05.97, № 283/97-VR) Zi zmіnami that dopovnennyami (Dali - Law № 334/94-VR), scho held schokvartalu (rows 10-13 Zvіtu), that rozrahunok podatku on Prybutok od perevischennya (paragraph Purshia p / n 7.11.9 paragraph 7.11 of Article 7 of the Act.. № 334/94-VR), scho held at the I tіlki kvartalі (rows 14-22 Zvіtu).

For kozhnoї nepributkovoї place the fallow od prisvoєnoї Find our nepributkovostі peredbacheno okremі rows Zvіtu s perelіkom STATUTORY № 334-94-BP dohodіv, zvіlnenih od opodatkuvannya. Napriklad, place the nepributkovі, SSMSC enabled to Reєstru nepributkovih SET (organіzatsіy) vіdpovіdno to paragraph "b" of p / n 7.11.1 p. 7.11 article. 7 of the Law № 334-94-BP, Yakima prisvoєno Find our nepributkovostі s 0005 for 0008 is the 0014, pid hour skladannya Chastain of I Zvіtu zapovnyuyut tіlki rows of 2, 2.1, 2.1.1, 2.1.2, 2.2, 2.3, 2.4. When tsomu scrip zagalna vsіh dohodіv scho zvіl-nyayutsya od opodatkuvannya in place the takoї nepributkovoї, zaznachaєtsya in rows 2 i viznachaєtsya yak scrip danih induced in rows 2.1, 2.2, 2.3, 2.4.

Especially uwagi slіd zvernuti on vіdobrazhennya in Zvіtі vartostі lane, scho nadіyshlo to place the nepributkovoї bezoplatnoy abo have viglyadі dobrovіlnih pozhertvuvan (rows 1.3, 1.2, 2.1.2, 6.1.2 Zvіtu). Yakscho nepributkova establish not Mauger vikoristati TAKE Mein bezposeredno for tsіley, peredbachenih statutory documents, the mozhlive vіdchuzhennya bezoplatnoy otrimanogo lane. Zgіdno s p / n 7.11.1 p. 7.11 article. 7 of the Law № 334/94-BP to establish nadaєtsya status nepributkovih not zaboroneno sales lane, scho is staying in place the vlasnostі takoї, ale vіdpovіdno to the provisions of para. 1.31 of Art. 1 of the Law № 334/94-BP such operatsіya vvazhaєtsya sale tovarіv, i to od Income її held not zvіlnyayutsya od opodatkuvannya. Otzhe have razі for sale Costa otrimanogo bezoplatnoy lane all scrip viruchki vіdobrazhaєtsya in the order of 10 "s scrip dohodіv іnshih Jerel scho pіdlyagaє opodatkuvannyu".

Pid hour ekvіvalentnogo obmіnu this lane on INSHI goods, SSMSC shaping can Buti vikoristanі for potreb statutnoї dіyalnostі, revenue s metoyu opodatkuvannya not viznachayutsya, oskіlki vartіst bezoplatnoy otrimanogo Lane vzhe Bulo vіdobrazheno in Zvіtі.

Slіd zvernuti takozh uwagi on the right viznachennya dohodіv, otrimanih od Venue of osnovnoї dіyalnostі (rows that 2.3 4.1) .Zgіdno s viznachennyam induced in n. 11/07/13 p. Article 7.11. 7 of the Law № 334/94-BP pid termіnom "Basic dіyalnіst" slіd rozumіti dіyalnіst nepributkovih organіzatsіy s nadannya blagodіynoї Relief, prosvіtnіh, cultural, Naukova, osvіtnіh that іnshih podіbnih poslug for suspіlnogo spozhivannya, Zi stvorennyam Sistemi sotsіalnogo samozabezpechennya gromadyan that for іnshih tsіley, peredbachenih statutory documents ukladenimi on pіdstavі standards vіdpovіdnih zakonіv about nepributkovі install. Statutnі document and nepributkovih SET povinnі mіstiti vicherpny perelіk vidіv dіyalnostі. Before osnovnoї dіyalnostі not vklyuchayutsya whether SSMSC operatsії s sale tovarіv (robіt, poslug) nepributkovimi establish viznachenimi paragraphs "in the" i "d" nn. 7.11.1, ladies, іnshim nіzh zasnovniki, the participants are abo members (їh upovnovazhenі specimens) such nepributkovih setup.

According au-Perche, place the scho zgіdno Zi statutory documents nalezhat to nepributkovih, mozhut zdіysnyuvati dіyalnіst s nadannya blagodіynoї Relief, prosvіtnіh, cultural, Naukova, osvіtnіh that іnshih podіbnih poslug for suspіlnogo spozhivannya Zi stvorennyam Sistemi sotsіalnogo samozabezpechennya gromadyan. Alternatively, place the nepributkovі zdіysnyuyut INSHI Vidi dіyalnostі, vicherpny perelіk yakih induced in the statutory documents on ukladenih pіdstavі standards vіdpovіdnih zakonіv about nepributkovі install. Slіd zauvazhiti scho laws, zgіdno s yakimi stvoryuyutsya nepributkovі organіzatsії, vstanovlyuyut pevnі obmezhennya dіyalnostі such setup. So, the Law of Ukraine "About ob'єdnannya gromadyan" od 16.06.92 number 2460-XII vstanovleno scho gromadskі organіzatsії (ob'єdnannya gromadyan) stvoryuyutsya for zadovolennya ta Zahist svoїh Laws sotsіalnih, ekonomіchnih, CREATIVE, vіkovih, natsіonalno-cultural, sports that іnshih іnteresіv. Main metoyu їh dіyalnostі not Je otrimannya pributku (Art. 1 i 3 tsogo Act). Krіm of s metoyu vikonannya statutory zavdan that tsіley zareєstrovanі ob'єdnannya gromadyan mozhut zdіysnyuvati neobhіdnu gospodarsku that іnshu komertsіynu dіyalnіst Shlyakhov stvorennya gosprozrahunkovih SET i Zi organіzatsіy yuridichnoї status of individuals, and takozh Shlyakhov stvorennya of companies (Art. 24 tsogo Act). Otzhe, virobnicha dіyalnіst not Mauger peredbachatisya in statutory documents nepributkovoї install.

Schodo vitrat, then formі Zvіtu imposed zagalnі eg vikoristannya koshtіv. Cutaneous nepributkova setups zgіdno Zi statutory zavdannyami that zatverdzhenimi in the prescribed manner koshtorisami pid hour skladannya Zvіtu zaznachaє sumi splachenih vidatkіv vіdpovіdnih in rows tsogo Zvіtu.

Sort order s income scho zvіlnyayutsya od opodatkuvannya, that directly vikoristannya such dohodіv in novіy redaktsії Order skladannya zvіtu nadaєtsya rozrahunok podatku on at-Butok.

Butt 1

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* Oskіlki p / n 7.11.9 p. 7.11 article. 7 of the Law № 334/94-BP vstanovleno scho nepributkova setups zobov'yazana splatiti podatok on Prybutok, yaky viznachaєtsya yak scrip dohodіv, otrimanih s such іnshih Jerel, zmenshena on the bag vitrat, pov'yazanih s otrimannyam such dohodіv, ale not vische sumi such dohodіv. Tom Yakscho faktichnі vitrati directly pov'yazanі s otrimannyam opodatkovuvanih dohodіv, perevischuyut the bag such dohodіv then vitrati in row 11 Zvіtu prostavlyayutsya in the furrows of the Same dohodіv (at prikladі - III of the quarter: faktichnі vitrati - 1,1 yew UAH, ale prostavlyaєtsya. 1 yew. UAH).

Otzhe, Yakscho nepributkova setups otrimuє opodatkovuvany dohіd (s dohіd іnshih Jerel, nіzh viznacheno p / n 7.11.2-7.11.7 para. 7.11 of Art. 7 of the Law № 334/94-VR), then the order of 10 Zvіtu such nepributkova setups vіdobrazhaє scrip tsogo income, while the rows 11 - splachenі vitrati directly pov'yazanі s otrimannyam dohodіv s іnshih Jerel have that samy podatkovih perіod Where Money Does zaznacheno i income. Schodo power formuvannya such vitrat then slіd zaznachiti scho oskіlki nepributkovі place the target is not on pіdstavі Law of Ukraine "About pіdpriєmstva in Ukraine» od 27/03/91 number 887-XII, that does not stink povinnі zdіysnyuvati virobnichoї dіyalnostі and otzhe not toil right okremo formuvati valovі vitrati zgіdno Zi Art. 5 Law № 334/94-BP. So rank, s metoyu opodatkuvannya on zmenshennya sumi іnshih dohodіv priymaєtsya tіlki that Chastina zagalnih vitrat nepributkovoї organіzatsії, scho right pov'yazanі s otrimannyam such dohodіv.

W pributku, yaky viznachaєtsya yak rіznitsya mіzh income that vitratami (rіznitsya mіzh danimi that ryadkіv 11 10), with the rate of 25% obchislyuєtsya that splachuєtsya to podatok budget Prybutok (stock 1).

W hover butt seen scho Prybutok i podatok on Prybutok viznachayutsya in that podatkovih perіod Where Money Does Bulo otrimano opodatkovuvanі income (prikladі in the II quarter).

Vіdpovіdno to paragraph Perche p / n n 7.11.9. 7.11a. 7 of the Law № 334/94-BP have novіy redaktsії Order induced rozrahunok podatku on Prybutok od perevischennya normalized nerozpodіlenogo pributku (rows 14-21). Taqiy rozrahunok carried out the results of I quarter. For rozrahunku perevischennya cutaneous nepributkova establish at row 14 zaznachaє scrip dohodіv scho zvіlnyayutsya od opodatkuvannya for poperednіy zvіtny (podatkovih) Year, takes yak s column 4 "Narostayuchim pіdsumkom s cob zvіtnogo rock" vіdpovіdnogo row Zvіtu for poperednіy (podatkovih) Year.

In row 15 zaznachaєtsya scrip pributku od s income іnshih Jerel, zmenshena on narahovanogo scrip podatku on Prybutok for poperednіy zvіtny (podatkovih) Year, yak yak viznachaєtsya rіznitsya mіzh danimi column 4 that ryadkіv 12 13.

In row 17 zaznachaєtsya scrip vitrat for poperednіy zvіtny (podatkovih) Year that the first quarter stream rock, scho yak scrip viznachaєtsya danih row 9 column 4 Zvіtu for poperednіy Year that danih row 9 column 3 Zvіtu for the first quarter stream rock (stock 2).

Zaznachena in rows 22 Zvіtu scrip podatku on Prybutok zapovnyuєtsya tіlki the results of the first quarter stream rock that pіdlyagaє splatі to budget termіni, vstanovlenі chinnim zakonodavstvom Ukraine, yak zagalne zobov'yazannya for the first quarter zvіtnogo rock.

Oskіlki narahovanogo scrip podatku on Prybutok od dohodіv scho pіdlyagayut opodatkuvannyu not Mauger vrahovuvatis at viznachennі perevischennya nerozpodіlenogo pributku normalized, the s metoyu usunennya podvіynogo opodatkuvannya zgіdno іz rozrahunkom scrip tsogo podatku virahovuєtsya.

Butt 2

(yew. UAH)