home Buch. Accounting, auditing Звітність budgetary installations - Tkachenko І.Т.

Звітність budgetary installations - Tkachenko І.Т.

Methodical recommendations of the design of the structure of the non-bootlegging installation (organisation)

The structure of the notarization of the non-bootlegging (organizatsii) (Daly - Oznaki) is rooted in the vikonannya p. 1.4. Pozdnjana about the reorganization of the non-prefabricated installation (organizatsiy), strengthened by the order of the Derzhavnoye filedkovo adninstriya Ukrainy on 11.07.97 No. 232 that was registered in the Ministry of Justice of Ukraine on 06/08/197 under No. 291/2095.

Vprovadzhennya Oznaki zabezpechuyu registratsiu ta oblik instituti organizatsii i maє na meti vikoristannya єdinoi metodiki obliku plaknikov za zborіv nebitbutkovykh organizatsіy v gosudarstvov svyativnogo filing service.

Prisvoyennya organizatsiyam that establish an understanding nerbutkovoi zdіysnjut mіtscevy organ sovremennogo filing service.

Vrahovoychy, the Law of Ukraine "On the Encouragement of Pribudku pidpriemstv", the body of authority has been identified that has the right to adhere to the method of obedotkuvannya vidnosyatsya to nepributkovyh (p / p 7.11.1 p. 7.11 v. 7), the structure of the oznaky neobhidno viznachaty zarahuvannya norms of the law.

1. The organizations of the state power of Ukraine, the organization of self-imposed self-confidence, and that they should be exaggerated for the raunch of money in the budgetary funds

(Paragraph "a" sub-clause 7.11.1 of item 7.11 of Article 7 of the Law)

1.1. ( 0001 ) - the organ of state power of Ukraine .

Відповідно to the station. 6 of the Constitution of Ukraine is dominant in Ukraine on the basis of sub-legislation on legislation, vikonavchu that ship. The bodies of law, vikonavchochoy and naval authorities have their own priorities for the restorations of the Constitution of Ukraine and Ukraine until the law of Ukraine. The third body of legislative authority in Ukraine is the Verkhovna Rada of Ukraine Parliament. Кабінет Міністрів України є вишим органом у системі оргаів виконавчої влади. By the Decree of the President of Ukraine "About the state of affairs of the government, the central authority of the state power" on March 12, 1996, No. 179/96 that I am decreeing to the Cabinet of Ministers of Ukraine "On the holding of the Cabinet of Ministers of Ukraine" dated 08.04.92 No. 182 it is indicated that the Ministry of Foreign Affairs, the central body of the Viconavia Vlada of Ukraine, is the central authority of the Viconavia Vlada, podporyadkovanim Kabinetu Ministry of Ukraine. Міністерство реалізує державну політику у відповідній галузі.

Primitka. Poslozhnya organ vikonavochoi vladi Ukrainy povinni mistiti posetsіy about those, scho vidpovіdna set "є body vikonavochoi vladi."

Paragraph "a" item 7.11.1 paragraph 7.11 of Art. 7 The Law of Ukraine "On the Encouragement of Subsidies" is noted, but by non-proprietary regulations - the organ of state power of Ukraine, to be exaggerated for a raunch of koshtiv budget funds. Від оподаткування звільняються доходи недоббуковиковий оргаізацій, які отримані у вигляді коштів або майна, scho nadegodit 'bezoplatno abo u viglyadі bezvorotnoyi fіnansovoi dopomogi chi dobrovіlnyh donation, passive income, koshtiv nizhu majna, yakі nadyhodit' to such non-proletarian organizations as compensation for varosty otrimanovyh derzhavnyh serv.

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Pecherska st., District adninistratsiya m. Kyiv - body vikonavchogo vladi at Pechersky district m. Kyiv. Utrimuetsya won for rahunok koshtiv Derzhavnogo budget of Ukraine і zarekstrovana yak nerobutkova organizatsiya zgіdno in paragraph "а" п / п 7.11.1 item 7.11 art. 7 designated to the Law.

Pecherskaia govtivna raionna admіnistratsіya for І піввіччя 2003 року отримала доходи у вигляді:

- Asynguvannya to the budget (not pidlyagayut obodotkatvannu);

- administristrivnyh penalties of those penalties for the failure of vimog sanepidemstantsii (not pidlyagayut opodotkavannju).

Згідно з п. 1.22 ст. 1 assigned to the Law without fiddling financial backing - the sum of koshtiv, transferred to payers and taxes in accordance with the agreements of the gift, by other subordinate contracts, but do not impose additional compensation on the charge of such koshtis (for the wage of budgetary subsidies and subsidies).

Відповідно to the paragraph of the first item 7.11.13 paragraph 7.11 of Art. 7 of the approved law to the Law of the "Terms of Service" of the Rozumi be-yaki plinnyi obggi, obovv'yazkovism otrymannya yakih ostavlyuetsya legislated by that yaki nadayutsya fizichnim that legal person vikonavochoi vladi, organs of the self-imposed mvstvdvarannya tvorenimi their establishments th organisatsiyami, scho utrimuyutsya for rahunok koshtiv Відповідних бюджетів.

Відповідно до п / п 7.11.8 п. 7.11 item. 7 designated for the Law of the repayment of paid services, they can be nadavatisya nepributkovymi organisatsiyami, viznacheniyami in paragraph "a" cl. 7.11 st. 7 Whose law,

In addition to the number of mortgages, science, culture, health, and takozh arhivnimi establishments, and do not go so far as not to be lodged with a payment for a surplus, to harden with such regulations. To the Cabinet of Ministers of Ukraine: "About the hardening of the paid subsistence service, In the staple mortgages of health protection, that of the vigorous medical pawns of insurance "dated 17.09.96 No. 1138 - for the installation of a health shelter; "About zastverdzhennya perelіku paid ambassador, yakі mozhut nadavatisya podkladami kul'turi i mistetstv, zasnovaniem na kavernnyi ta komunalnіy formi vlasnosti" dated 05.06.97 № 534 - for embedding in culture and mystery; "About zastverdzhennya perelіku paid service, yakі mozhut nadavatisya stavonnymi navchalnimi podkladami" dated 20.01.97 № 38 - for installation and laying of insurance.

In case of a change in the payment of a fee, the service is not renewed. In the Cabinet of Ministers of Ukraine, in order to receive the law, it is necessary to protect the old settlements, not to impose a stench on the law.

1.2. ( 0002 ) - establish, aligned with the authorities of the state authorities of Ukraine , to be exaggerated for the budget of the koshtov budget funds.

The Law of Ukraine "On the Encouragement of Subsidies" is noted, but by non-proprietary regulations - establish, rule by the organs of the state power of Ukraine, and be exaggerated for the budget of the koshtov of the budgetary funds.

Від оподаткування звільняються доходи недоббуковикови install, отримані у вигляді коштів або майна, які nadegodit 'bezoplatno abo u viglyadі bezvorotnoyї fіnansovoi pripomogi chi dobrovіlnih donated, passive income, koshtіv abo maya, yakі supersede to such neprobutkovyh installation yak zaplatcіya vartostі otrimaniyakh derzhavnyh sgig.

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The Ukrainian Transport University is the most important mortgage of the foundation and construction of the authority of Ukraine - Ministry of Science and Science of Ukraine, of the regions of the non-commercial organization, up to paragraph "a", subitem 7.11.1, item 7.11, art. 7 designated to the Law.

Університет за І півріччя 2003 року отримав доходи у вигляді:

- fіnansuvannya to the budget (not підлягають оподаткуванню);

- Sponsorship for the navchannya (not pidlyagayut opodotkavannu);

- renting and paying bank loans - passive income (not podljagayut obodotkatvannu).

By the other paragraph 7.11.13 paragraph 7.11 of Art. 7 of the approved law is termed the term "passive access": get, revisit viglyadі vіdsoтків, дивідендів, insured payments i відшкодувань, а таккож роялті.

Відповідно to p. 1.10 of Art. 1 цього To the Law before відсотків to include a payment for використання a mine, отриманого in корстуванвання (орендні, at that number лізингові та ренні операції). Vrahovoychy vikladene that zgіdno zchinnim legislativnost dohіd neprobutkovoї organіzatії vіd zdachi in the lease vlasnih primischen vvazhaetsya passive income.

Krim tsyogo, the university otrimano come to the nadnannya paid service with the payment of the paid ambassadors, harden the decree of the Cabinet of Ministers of Ukraine "About the solidarity of the paid attendants, I am indulged in the staple health insurance of those virgin medical insurance accounts" dated 21.01.97 No. 38, Які заховувалились до костоторисів (на спеціальний рахунок) на утримання університету і and згідно in the paragraph other items п / п 7.11.8 п. 7.11 ст. 7 designated for the law not to obodotkatyannu.

Dovydka: yakshcho set (borry by the authority vladivnoi vladi) stvoiou vidokremlene pidpriemstvo zi the status of juridical person, then it is designated pidpriemstvo zgіdno іz By the law not pідлягає реєстрації як небубукова установа.

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П'ятихатське районне підприємство ветеринарної медицини у Дніпропетровській області (згідно з КВЕД ветеринарна діяльність належить до розділу 85 «Okhorona zdorovya») is strictly adhered to the Law of Ukraine «About services in Ukraine» and the structural subdivision of the state veterinary service to the state prosecutor's office. Pідприємство - самостійний господарюючий суб'єкт - має the status of legal entity that здійснює виробничу діяльність. Створені підприємством госпрозрахунковий дохід та прибуток після сплати податків та ішихших обов'язкових платів заслашаться у розпорядженні колективу і використовуться відповідно до рішення трудового колктиву. Budgetary fіnnsuvannya vіsutnє. Such a rank, the designation of a design can not be made in the Zarechnostan Yak neprobutkov set up an organisation.

1.3. ( 0003 ) - an organ of self-suicide .

Art. 140 of the Constitution of Ukraine is vysnacheno, sho mіstseve samoverjadvannya є right teritorialnogo gromadi - inhabitants of the village of chi of the good order in sylsku gromada zhitelіv kіlokh sіl, selisch ta mista - samostіno virishuvati pityanni mіscevogo znachennya in the boundaries of Constitution and Law of Ukraine.

The Law of Ukraine "On the matter of self-adherence in Ukraine" (Article 2) takozh viznacheno, scho mostseve self-adherence in Ukraine -

Tse garantotoanu vstvoevuyu right ta real prokomozhnost turistrialnogo gromadi zhitelіv selo chi dobrovnogo ob'ednannya u sil'sku gromadu zhitelіv kilkok sіl, selischa, mista samostіnno pod pіd vіdpіdіdnіst organіv i posadovykh osіb місцевого самоврядування вирішувати питання місцевого значення в межах Конституції і правоів України.

Місцеве самоврядування здійснюється територіальними громадами сіл, селищ як безпосередньо, and і through сільські, селищні, міські for the sake of the vikonavichі orgі, and takozh through raionnі for the sake of, yakі represent spіlnі іnteresіi teritorіnyh gromad sіl, селищ та міст.

The nutritional management of the districts in the cities is easy to cope with the competence of the local authorities.

The Law of Ukraine "On the Encouragement of Pribudku pidpriemstv" is recognized as an organization of self-assured self-adherence to non-adaptive institutions. Paragraph "a" item 7.11.1 paragraph 7.11 of Art. 7 zaznachenogo Law viznacheno scho od opodatkuvannya zvіlnyayutsya takі Income nepributkovih SET scho otrimanі in viglyadі koshtіv abo Lane, SSMSC nadhodyat bezoplatnoy abo have viglyadі koshtіv bezpovorotnoї fіnansovoї Relief chi dobrovіlnih pozhertvuvan, Passive dohodіv, koshtіv abo Lane, SSMSC nadhodyat to such nepributkovih SET yak Compensation vartosti otrimanyh sverhvnyh ambassador.

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Pecherska raionna Rada of people's deputies (secretariate) of the street of the rozporyadzhennyam of the Pecherska regionally state power administrative building up to the station. 53 Law of Ukraine "About the people For the sake of people's deputies, that is the region that regulates itself." Utrimuyutsya for rahunok kostyv mіscevogo budget that viznana nepributkoyu orgіzatsієyu згідно з a paragraph "а" п / п 7.11.1 Law.

Pecherska district is glad (secretariate) for І півріччя 2003 року отримала такіі доходи:

- кошти місцевого to the budget (not підлягають оподаткуванню);

- Come in the privatization of the housing (not pidlyagayut opodotkavannju).

1.4. ( 0004 ) - establish, aligned with the organs of the self-imposed self-sufficiency, and be exaggerated for the raunch of money in the budgetary funds.

Law of Ukraine "About opodatkuvannya pributku of companies" viznacheno scho nepributkovimi install that organіzatsіyami Yea place the abo organіzatsії, stvorenі authorities mіstsevogo samovryaduvannya, scho for rakhunok utrimuyutsya koshtіv vіdpovіdnih byudzhetіv.

Subparagraph 7.11.2 of paragraph 7.11 of Art. 7 tsogo Act viznacheno scho od opodatkuvannya zvіlnyayutsya Income nepributkovih SET, otrimanі in viglyadі koshtіv abo Lane, SSMSC nadhodyat bezoplatnoy abo have viglyadі bezpovorotnoї fіnansovoї Relief chi dobrovіlnih pozhertvuvan, Passive dohodіv, koshtіv abo Lane, SSMSC nadhodyat to such nepributkovih SET yak kompensatsіya vartostі otrimanih The powerful servants.

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Teritorіalny center s obslugovuvannya pensіonerіv that іnvalіdіv target rіshennyam Іzyumskoї For the People deputatіv (Kharkiv region).

Funktsії teritorіalnogo center - viyavlennya samotnіh i nepratsezdatnih gromadyan that obstezhennya їh materіalno-pobutovih minds viznachennya require at materіalnіy, sotsіalno-pobutovіy i medichnіy dopomozі.

The center of reference for service of pensioners is

І півріччя In 2003 you returned to the city:

- budgetary finance (not podlyagayo opodotkavannu);

- Costa, SSMSC nadhoditimut in viglyadі bezpovorotnoї fіnansovoї Relief chi dobrovіlnih pozhertvuvan, pasivnі income (not pіdlyagayut opodatkuvannyu).

Інші доходи територіального центра, крім тих, щ о визначені п / п 7.11.2, оподатовуватимться на загальних підставах.