home Economy The economics of agrarian applications - Andriychuk V.G.

The economics of agrarian applications - Andriychuk V.G.

8.5. Fee for the land of the Silesian

In the minds of the planned centralized economy, the crooked land with the land is free of charge. Tse became one of the main causes of the low rivnya efektivnostі її vikoristan in sіl'kogospodarskomu vibrobitnві and non-adulterous vіcoristan in the other spheres of the people's state.

The payment for the territory's vikoristan was introduced in Ukraine from 1 lipnya 1992 p. The Law of Ukraine "About payment for land". At the 1996 faith. The new edition of the law was adopted. Him peredbachaєtsya scho vlasniki zemlі that zemlekoristuvachі, krіm orendarіv, splachuyut podatok land, and for zemelnі dіlyanki, nadanі in Orenda, spravlyaєtsya orendna board, and not rozmіr land podatku od deposits rezultatіv gospodarskoї dіyalnostі vlasnikіv land i zemlekoristuvachіv.

The payment for the land of the Syl'skogo Prishodnya confession is to be established in the vicinity of the Grodno Oblast. Zokrema, for rіllі, сіножатей і пасовищ, the rate of land payment is 0.1% for rozmіrіі, 0.03% for baggage whips. At the 1997 r. Ці rates of buli zbilsheni in 1,81 times.

Vazhlivo, scho land podatok vikoristovuєtsya yak Dzherelo for fіnansuvannya zahodіv aimed at ratsіonalne vikoristannya that receptionists land pіdvischennya rodyuchostі ґruntіv, vіdshkoduvannya vitrat vlasnikіv zemlі i zemlekoristuvachіv, pov'yazanih s gospodaryuvannyam on land gіrshoї of Quality, on land cadastre, zdіysnennya zemleustroyu that monіtoringu Land, development and infrastructure of the population.

The Law of Ukraine "On the Funding of the Siverskospodarsky Filing" was adopted by the method of the stable znizhennya of the tax burden on the Syl'sko-Volodarsky goods distributors. The Law of Ukraine "On the Funding of the SylskoSpodarsky Filing" (17 грудня 1998 р.), Який набирав чинності з 1.01.1999 р. Зі строком дії до 1 січня 2004 р. Tsim is the law for agrarian pidpriemstv in theprofits of the taxation of the Siverskospodarsky payment, which is є stabilnim і not zmіnyuyutsya the extension of the designated term that cope with the land litter. Printsipovo vazhlivoyu osoblivіstyu tsogo podatku Yea those scho vіn zamіnyuє him 12 podatkіv i zborіv, SSMSC ranіshe splachuvali sіlskogospodarskі tovarovirobniki: podatok on Prybutok pіdpriєmstva, land podatok, podatok s vlasnikіv zasobіv the agriculture, groundscare podatok, zbіr on obov'yazkove sotsіalne strahuvannya, zbіr on Obovjazyove sternve penezine no insurance, zbir for korostuvannya water for the needs of sylvskosporodskogo vibrobitvtva and zaini zinori.

Not all vibrobniki sylskogospodarskoi produktsii splicut fіsovіnі sіls'kospodarskiy podatok. Paysite podatku such Je agrarnі pіdpriєmstva rіznih organіzatsіyno legal form gospodaryuvannya in yakih scrip, won od realіzatsії sіlskogospodarskoї produktsії Vlasnyi virobnitstva that produktsії її pererobki for zvіtny (podatkovih) Year, perevischuє 50% zagalnoї sumi groshovoї viruchki pіdpriєmstva. Якщо ж цей відсоток менше вказаної пограничної межі (тобто 50 і менше), then таке підприємство are spliced ​​together with the present in the approaching zhіtnomu periody on zagalnih pіdstavah.

Vrahovoychy weak financial and economical camp bugatogh agrarian pіdpriєmstv, ім nadaєtsya the right viboru to form a fyxovanogo sіlskogosodarskogo podatku: abo in groshovіy formі, obo / ta viglyadі supplies sіl'kogoospodarskoї produkcii. Yakscho pіdpriєmstvo vikoristovuє other varіant splat podatku, the Quantity sіlskogospodarskoї produktsії scho rakhunok postavlyaєtsya in tsogo podatku, viznachaєtsya, vihodyachi іz narahovanoї before payment at zvіtnomu podatkovih rotsі fіksovanogo sіlskogospodarskogo Sumi podatku that dogovіrnoї tsіni on produktsіyu, yak postavlyaєtsya tsієї for methylation. At ts'omu tsina it is not guilty for bottoms below for birzhovu tsinu for virahuvanniam vitrates, which are involved in the production of products.

Ob'ektom obodotkatuvannya є area sylskogospodarskih yagіd , yakі є vlasnistyu sіl'skogoospodarskih merchandiser on the basis of iodine in korostuvannya. The rate of a fictitious contribution to the hectare of the Syl'skospodarsky Islands shall be established at the top of the grocery deposit, in accordance with the methodology approved by the Cabinet of Ministers of Ukraine. It is up to the law of Ukraine "About the introduction of changes to the Law of Ukraine" On the Fixtures of the Siverskospodarsky Filing "(3 birch of 1999). The rate of the rate of the given payment was established: for rilli, sygnozhatai ta pasovishch - 0,5%, for bagatorichnih nasazhen - 0.3% . For agrarian pіdpriєmstv, schо здійснють its діяльність у гірських район та on поліських територіях, встановлені пільгові rates of payment - відповідно 0,3 і 0,1%.

Agrarnі pіdpriєmstva pererahovuyut in viznacheny law fіksovanogo lines Sumi podatku at Reigning Treasury, yak pererahovuє їh in takіy proportsії: 68% - on obov'yazkove Reigning pensіyne strahuvannya, 2% - on sotsіalne strahuvannya i 30% - up to mіstsevogo budget.

In the context of the restructuring of the CSP and the lines on the basis of the different types of privately owned enterprises, the scaling up of landed land tenants is to increase the cost of the privatization of goods with the payment of land. In the 2001 p. Diyala chinna norm, zgіdno z obyashemu vlasnik derevnya dilyanki, otrimavshi Derzhavnyi act on the right vlasnosti na nei, samostiyno rally, irrespective of the fact, chi vin himself vikorostvuyu tsu zemnu dіlyanku, ch dyadya її in the lease. For umovi, if the registrar of the land share builds a yogo for rent and when it is written, its right to use land is restricted to the right to land a piece (share), then at such times the landlord does not splice the land tax. I tsezrozumilo, azhe vlasnik sertifikata shche is not a landlord of land. Tomu tse podatok cope orendar at the warehouse fіksovanogo sіlskogospodarskogo podatku.

In the introduction of a fictional Syl'skogoSpodarskoi podatku, the system of advocacy for agrarian enterprises became a piling, nasispriyatlisyu poryvnyano iz sistemu obodotkuvannya pidpriemstv інших галузей народного господарства. In the 2001 p. Podatkova privantzhennya in sylskomu gosdarstvii became more than 7 UAH from rozraunku for 100 UAH of penny-eyed virchka (for a butt, in the Russian Federation for a period of daniy show, becoming 21 krb), then on the last galuzyah - 30 or more grivnas. З hectare ріллі фіксований сільськогосподарський податок become close to UAH 49, sіnozhatei - 24, пасовищ - майже 14 і багатоічних насажень - близко 42 грн.

Take lowland pratatkovu navantazhennya cope positive vpiv on prikorennya tempiv rozvitku syl'skogospodarskogo vibrobitvtva, peredvorennya yogo u vysokoefektivny sector ekonomiki.