home Accounting, audit Books The accounting area of ​​budgetary institutions - Jogha RT.

The accounting region of the budgetary institutions - Joga R.T.

3.6.2. Облік розрахунків for payments and banknotes to the budget

Zgіdno zčinnim legislated budgetary set Th organisatsii є payers podatkіv that payments to the budget.

Opodatkuvannyu th pererahuvannyu to budget zborіv i obov'yazkovih platezhіv pіdlyagayut otrimanі income for rakhunok asignuvan s sovereign that mіstsevih byudzhetіv and takozh vlasnі nadhodzhennya SET i organіzatsіy, perelіk yakih imposed in Fig. 3.10.

For rozraunkіv for gifts that payments to the budget in the region zastosovuyatsya active-passive razhunok number 64 "Rozrawnki z podatkiv ta payovіv", which is two subrahunks:

• No. 641 "Rozraunkki for payments and dues to the budget";
• No. 642 "I know the roses with a budget".

For the credit of subrakhunivi vіdobrazhayutsya sumi actually udtrimanih those nasokhovanyh podatkіv і payments to the budget (pributkovy podatok, utrimaniy z fizichnih osib, dodavnok dodanu vartist, podatok on pributok, podatok to the land, a payment of the transport zabobiv, zbіr for spetsіalne vikoristannya vodnykh resursіv zabrudnenya navkolishnyogo Seredovischa, vitorg vіd realizatsii basic osobiv). For a debit, the fact of the disbursement of taxes and payments to the budget should be reflected.

Fig. 3.10. Scheme of development of budgetary installations for gifts and payments to the budget

The payment of the payment for the surplus to the budgetary institutions and institutions is governed by the Law of Ukraine "On the Encouragement of the Income of Subsidies" dated May 22, 1997 for the deceased zmіyns, those who are obedient to the establishment of an organi zation, and to dispose of the disallowance, and are cramped to refuse the surplus.

Takі that place the organіzatsії krіm buhgalterskogo oblіku in order obov'yazkovomu lead podatkovih Obl_k that splachuyut podatok on Prybutok for the rate of 30% ob'єkta opodatkuvannya gospodarskoї dіyalnostі schokvartalno for narostayuchim pіdsumkom s cob zvіtnogo podatkovih rock.

Ob'ektom obodotkatvannya dannih installation і organizatsіy є прибуток, який viznachaetsya zmenshennyam sumi scorigovanogo gross income zvіtnogo periodu on sumu valovyh vitrat i sumu amortizatsіynih vidrahuvan.

Operation in the accounting area at the hour naraukhuvannya the payment for the surplus vobobrazhayutsya for the loan subrakhunk No. 641 і debet subrahunka № 432; Під the hour of the payment to the budget for pererahovanu sumu podatku debutuyutsya subrakhunok No. 641 and credited subrahunki No. 323, 324, 313.

The law omits the order of obedotkuvannya nepributkovyh organizatsiy. Criterion for meeting the requirements of the organization of the establishment of the organization to the non-bootlegging і відповідність її statutory documents in the wimogs of the norms of the legislative acts on the non-obedience and organi- zation. Statutory documents of such bodies are responsible for the vicinities of the visions. With ts'omu in them, do not be guilty of being visible to the people, they are crooked to the detachment. The law is amended (cl. 7.11) by reorganizing the body of the organization, whichever is the pre-trimannum of all the signs of the formal registration of statutory documents, which can not be used for non-bookings, that income transfer, otrimanyh nepributkovimi organizatsyami, sho zvilnyayutsya obodotkatvannya podatkom for pribudok.

However, you can reach the non-bootlegging organisations, otrimy the extension of the zvitnogo (tributary) rock, on the first quarter of the offensive for zvіtnim roku to transplant 25% of zagalnyh gross income, otrimanyh extension of such zvіtnogo (podatkovogo) rock, then you can not poddlyagayut otopotkatvannu.

At different times, if Nerubutkov establishes the organi zation, it is returned from the dzherel інших, ніж визначені By the law (cl. 7.11.2-7.11.7), such non-bootlegged organisation is guilty of splicing the supplies to the surplus. Attributes of the surplus at such times are rozrachovuyutsya yak rіznitsya mіzh sumoju voznikiv, otrimanykh з such iіshey dzherel, that сумою витрат, по'-zyanyhі otrymannyam zaschicheny zhiznіv, ale in mezhah tsih zhiznіv.

Not pіdlyagayut opodatkuvannyu Income nepributkovih SET, viznachenih in abzatsі "and" p. 7.11.1 zokrema Income zakladіv i SET osvіti, science, culture, receptionists Health Protection and takozh arhіvnih SET, zareєstrovanih yak nepributkovі th utrimuvanih for rakhunok budget zarahovuyutsya To the warehouse koshtorisіv (on special rahunok) on їх утриманняі використовуться лише на фінансування витікків such кошторису (including фінансування господарської діяльності згідно зїхніми статутов), deposited and hardened in the order established by the Cabinet of Ministers of Ukraine.

Perelik paid ambassador, you can use the notable settings, set the Cabinet of Ministers of Ukraine.

With tsimu iz sumi, income overturns over vitrates are not designated as non-brokered installments of organisa- tional payments for a surplus.

Order rozraunku podatku on dodanu vartit regulyuetsya Law of Ukraine "About the gift for dodanu vartist" dated 03.04.97 z podalshimi zmіami that dopovnennami.

The Law specifies that the law should be mixed with the amount of money that should be paid to the budgetary authorities, the otagok otodatkovanyh operaties of certain sales of goods, robot, served as an extension of the first two months of the last two months of the month, after reconversion of 3,600 neopodatkovanyh minings of income of the Gromadyans. The database of the operation of the sale of goods (goods, services) is viznachayut on pідставі їхньої договірної (contract) †<†<†<†<†<†<†<†<†<віняними вільними нормальованими цінами (tariffs) з урахуванням акцизного забору, ввізный мита, інших занальнодержавних податків та зборів, за винятом додану ватість , It is included in the commodity price (robot, service). The payment becomes 20% of the basis of the taxpayment and is paid to the goods (robot, service). Datoyu viniknennya podatkovichi zobov'azan z sale of goods (robot, ambassador) vvazhaetsya:

• Date, yaka pripadaє na povatkkiy period, stretching yakogo vidbuvayutsya be-yaka podіya, scho became sooner:
• Abo date of zahahuvannya koshtiv buktsyya (zamovnik) on banknova rakhunok platnik podatku chi date їх оприбуткування в касі;
• Abo date for goods, and for robot (service) - the date of registration of the document, but the fact that the payment is made by the payer of the document.

Podatkovy period - tse period, for a certain platnik, a payment of goats' spends to spend rozraunki a payment that rasplavati yogo to the budget.

Podatkovih credit zvіtnogo perіodu skladaєtsya іz sum podatkіv, splachenih (narahovanih) paysite podatku have zvіtnomu perіodі in zv'yazku s pridbannyam tovarіv (robіt, poslug) vartіst yakih vіdnositsya to koshtorisnih vitrat.

Subotkova credit - tsema , on the yak pays the payment of the right to change the deposit of zobov'yazannya zvіtnogo periodu.

Establish th organisation, yakі підпадають під визначення платників податкуі, zobov'yazі zarestruvatsya yak platniki podatku in the bodies of Derzhavnoye povatkovoi service for the moscow of its znahodzhennya ta otvechkovy oblіk, yaky vperbachaє okreme vedennya book oblіk z sale ta pridbanja schodo operatіy, yakі pідлягають оподаткуванню At a rate of 20%, and for food, and so on the delivery of a delivery note to the leather supply of chi of sales to the goods (robot, service).

The law is punctuated by the low level of operation, but not by the obedience of obedience, but by the way in which the budgetary institutions operate, so that they are recognized. So, згідно з переліком, затвердженим Постановою Кабінету Міністрів України від 21.01.98 № 61, від обподаткування под податок на додану vащість звільняються платні послуги з вищої (at the interlocutors of the registered license), the middle, professional and technical background, and takozh paynigi oggi, scho Nadayutsya podkladami zharoni zdorovja, zasverdzheni Postanovoyu Kabinetu Mіnіstrіv Ukraіnya vіd 05.10.98 № 1802, які мають відповідні ліцензії на надання таких послуг.

When tsomu zaznachenі Set (paysite podatku), SSMSC zdіysnyuyut operatsії s sale tovarіv (robіt, poslug), scho zvіlnenі od opodatkuvannya not include the right to toil podatkovih loan podatku Sumi, scho splachenі (narahovanі) in zv'yazku s pridbannyam tovarіv (robіt , Igg), vartizhest yakih nalezhit to vidatkiv for rahunok kostyv zagalnogo chi spetsialnog fondіv. Sumi podatku, dlyucheni platnikom for pribanі com (robot, servants), at such a time to get ready for rahunok vidpovidnih dzherel fіnansuvannya.

All rights reserved to the sub-prime credit of the previous operations, prior to the law, to be lodged with a tax on the dowan's property, the right to lend the right to a bank loan on the date of the written off money from the banking bank in payment for goods (robot, service), how to lick up to the storehouse koshtorishnyh vitrates In the part, yaka vіdpovіdaє private parts of such goods (robot, service) in obodotkovuvanih operatsіah zvіtnogo periodu.

The order of visualization on the rahunks of the regions of the Republic of Kazakhstan for the MPE at the time of the evocation of the right to a tax credit for ілюструє tab. 3.19.

Rozraunkki in the budget for a donation for dodanu vartіst dotsilno to lead on three subrakhunkah another order:

• Subrakhunku No. 641 / 1- Roshraunki with budget for MPE;
• Subrakhunk No. 641/2 - Sub-loan;
• Subrakhunku No. 641/3 - Podatkov zobov'yanya.

Narahuvannya podatku on Dodanim vartіst vіdpovіdno to sedate zakonodavstva held for a loan subrahunka number 641/3 that debit subrahunka number 811, pererahuvannya Sumi podatku to budget vіdobrazhaєtsya for debit subrahunka number 641/3 that credit subrahunkіv number 313, 323.

Table 3.19

ACCOUNTABILITY ACCOUNTED HOLDINGS ROSRAHUNKIV ІЗ ПДВ

With advance payments to the budget, we must rally, rush in with budgetary regulations and organisations, - a payment for land, that fee for the lease of the state lane.

The land in Ukraine is regulated by the Land Code of Ukraine with the latest legislative acts, and I see it before. З 1 січня 2002 року набирав чинності The Land Code of Ukraine, Statute 206 yakogo perebacheno, sho vikoristanna zemlі in Ukraine є paid.

Справляння pay for the land здійснюється відповідно to the Law of Ukraine "About the payment for the land" dated 19.09.96, which is viznachae order of coping with the payment for the land of resources, the rates of land tax, payroll payments.

Law zvіlneno od splat podatku land byudzhetnі place the second organіzatsії, ale Yakscho takі place the zdayut in Orenda zemelnі dіlyanki, okremі budіvlі abo їhnі Chastain іnshim sub'єktam pіdpriєmnitskoї dіyalnostі, the stench splachuyut podatok on zagalnih pіdstavah. The rates of the land tax in the installment are set in the row of land.

Of the Basic Law, yaky regulyuє organіzatsіynі vіdnosini, pov'yazanі s transmission in Orenda lane Reigning of companies and takozh spravlyannya power to pay for the budget Orenda sovereign lane, Je Law of Ukraine "About Orenda communal lane that sovereign" od 04.10.92. Methodology rozrahunku orendnoї pay that order її vikoristannya for ob'єktіv scho perebuvayut in derzhavnіy vlasnostі, viznacheno Holds Kabіnetu Mіnіstrіv Ukraine od 04/10/95 number 786 s clear that zmіnami dopovnennyami, zgіdno s yakoyu platniki podatkіv splachuyut to Sovereign budget of Ukraine for a fee Orenda neruhomogo Lane in rozmіrі 30% sumi орендної плати.

Operatsії з обліку of land tax that pay for the rent vіdobrazhayutsya such accounting accounting:

• On the sum of the accrued land tax and the payment for the rent is debited for the rakhun No. 80 to be credited to the subrakhan No. 641;
• For razrahuvannya koshtiv debut the subrakhun No. 641 and credit rahunki No. 31, 32.

Zgіdno s norms od the Law number 1963 12/11/91 "About podatok іz vlasnikіv the agriculture zasobіv that іnshih samohіdnih machines i mehanіzmіv" іz away zmіnami that dopovnennyami to platnikіv zaznachenogo podatku vіdneseno th place the byudzhetnі that organіzatsії, SSMSC toil zareєstrovanі transportnі zasobi. Zvіlneno od opodatkuvannya deprivation navchalnі mortgage SSMSC povnіstyu fіnansuyutsya s budget for the agriculture minds vikoristannya zasobіv s metoyu vivchennya materіalno-tehnіchnoї Chastain, tobto otrimannya practicality navichok upravlіnnya transport zasobami.

Suma a tax-payer, a kind of consulted in the transport assets, to be seated in the type of transport charge, the amount of money that is charged with the code of the transport charge. Pid hour rozraunku podatku vrahovuyutsya tі transportnі zasobi, yakі after giving an accounting region, perebuvali on balance pidpriemstva stanom for 1 sіchnya streaming rock. Rosrakhunok the payment is to be carried out once a day at the river and submitted before the submission of the inspection to 1 birch of the approaching behind the sound of rock, to rally together with the schwartal parts.

Operatsії z naraahuvannya podatku oblikovatsya for the debit rahunka number 80 that loan subrahunka number 641.

Pererahuvannya prepayment to the budget to be conducted For the debit subrakhunka No. 641, that is the credit of subrakhuns from the region of groschen rahunkiws on reestraznyh and streaming rahunks.

Krіm podatku s the agriculture zasobіv, byudzhetnі place the splachuyut to budget zbіr for vikidi in atmospheric povіtrya zabrudnyuvalnih rechovin statsіonarnimi th peresuvnimi Jerel zabrudnennya, rozrahunok i order Splat yakogo regulyuєtsya Іnstruktsієyu about the order obchislennya that SPLAT Zborov for zabrudnennya navkolishnogo natural seredovischa, zatverdzhenoyu mandates Mіnekobezpeki Ukraine od 19.07 .99. Sumu zboru platnikov obkchisljayut samostiyno schokvartalu on pidstavi zastverzhenih lіmіtіv, vyhodachi z kіlkosti actually vikoristanogo palnoy yogo yogo mind, on pіdstavi normativv zboru zi vikidi.

On the bag of accursed zboru robitsya note:

Debit rahunka No. 80 Credit subrakhunk № 641

The order naraukhuvannya ta uchinti інших податків і paymentів розглядається у виідповідних розділах посібника.

Operatії з обліку розрахунків for payments і sacks to the budget відображаються in різних memorial orders.

Analitic region for subrakhunks No. 641, 642 is conducted behind the leather kind of payments and payments on cards. № 292а або in the machine-gun «Відомість обліку фінансово-розруункових операцій».

Upgrade to the budgetary classification of loans to the sum of money in arrears and payments to the budget (in order to pay the transport charges for that pributkovogo payment) to comply with the code of economy classifications No. 1139. The transfer of transport assets must be registered with the code 1135.