home Finance Books Фінансова статистика - Shustikov A.A.

Фінансова статистика - Shustikov A.A.

2.2. System of showing statistics on the state budget

On the right of statistics - zbіr that box of the given about доходи that vodatki of the state budget. Держаний та місцеві бюджетки складаються з дохідної та видткової частин. Statistics Analyze the structure of the Dinamiku Cich Part, which allows you to distinguish the basic form of the income form of the state and the bottoms of the winners of the kosthas. The purpose of the principle is economical and socially-meaningful. When vikonannі Tsikh zavdan statistics on spiraєtsya zvіtnіst about vikonannya Sovereign budget of Ukraine i mіstsevih byudzhetіv, yak i nadaєtsya budgetary bankіvskimi establish bodies Sovereign komіtetu statistics i gospodarskimi organіzatsіyami.

In the process of analysis, the warehouse of income and the budget of the state budget is presented in a report. Nadohodzhennya pidpriemstv rozpodilyayutsya for galuzami that forms vlasnosti, nadokhozhennya vid populated areas - for the types of submissions by those with their own meanings.

Dohііd of the budgetary state shall approve the appropriateness of the administration, the installation of the population up to the budget of the management assurances. Wony podilyayutsya na pozcznі ta kapitalnі dodi.

Potochnі доходи includть податкові та ненуженийі доходи, крім безплатних надходжень, надходжень від продажа землі, нематеріальних активів, держажного майна та капітальних трансфертів.

Fidelies - tse part of income, yaku firmi і homegovernment, rallying the power at rozmіrі, sho vstanovlyuetsya law.

Payments come to include a number of types of submissions, toto unhampered obovyazykovyh payments, zgrupovanyh for ob'taktovami obodotkatvannya: doodie, zarobitna fee, mayno, coma umogi, zovnіshnya torgivlya.

For the method of stamping, the payments are to be paid directly. Straight handouts are tied up with the income of the economical sub-categories and sold out. Indirect deliveries are contracted from vitrate and sold together by spojivachami (a payment for dodan vartiz, a payment for turnover, a transfer for sales of goods, goods, services, excises, imports, road zborni tochno). Rosemary podatkіv viznachayutsya system obodotkuvannya і the scale podatkovkih rates. Розміри фіксованих податків не залежать від розміру доходів і витрат.

Sistemi obodotkatuvannya, yaki vstavlyayutuyut zalizhnnost podatkovikh vidrahuvan vid rozmіiru vitrat, profitableness of the dzheyrel, podilyayutsya on proporazitsyinі, progresivnі t regressivny.

Прогресивне оподаткування здійснюється за шкалою, що встанолює більші rates payment for the living рівнів доходів чи витрат.

Proportionate obodotkuvannya zdіysnyuetsya for fiksovaniimi rates, yakі not zminuyutsya zalizhno vіd рівня доходів або витрат.

Regressive obodotkatvannya perebacha znizhennya podatkovkih rates for the growth of income vivo accrual.

Riven (podtkovoi tyagar) in economics is calculated in the form of taxes in the fiskalnyh vilichen sumy up to the sum of income of the family and home governments (rates of spontaneous income taxation).

Nepodatkovі Income vklyuchayut OAO All bezoplatnі i bezpovorotnі nadhodzhennya to sovereign budget takі yak Income powers od vlasnostі that pіdpriєmnitskoї dіyalnostі, sale tovarіv i poslug (for vinyatkom dohodіv od sale main kapіtalu) nadhodzhennya od admіnіstrativnih shtrafіv for nesplatu podatkіv and takozh dobrovіlnі, bezoplatnі potochnі Nadegzhennya from the non-power dzherel.

Kapіtalnі Income Income vklyuchayut od sale main kapіtalu, zapasіv Reigning rezervіv, zemlі, nematerіalnih aktivіv i kapіtalnih transfertіv od-sovereign of companies, nekomertsіynih organіzatsіy, Private osіb.

You can get a budget for a raunch of nadokhodzhen vid poluchi fizichnimi that juridical persons of taxes, zborіv that інших обов'язковиких paymentів, надходжень зінших джерел, establish the laws of Ukraine.

Widi dohodіv Institution Budget of Ukraine - podatok income (Prybutok) of companies i organіzatsіy, podatok on Dodanim vartіst, excise zbіr, Reigning Mito vіdrahuvannya on geologorozvіduvalnі robot nadhodzhennya to the Fund s lіkvіdatsії naslіdkіv Chornobilskoї catastrophe nadhodzhennya to the Pension Fund, pributkovі podatki s gromadyan , Payment for land.

Vidatki budіїівinclude іѕі payment, scho not turn around. Vidatki viznachayutsya yak sternvni vitrati, scho ymyazyvayutsya na bezpovorotniy basi, tobto not affected by viniknenyam abominations of extinguishers of financial wimogs. Ci vidatki mozhut bouti sprymovanni yak on stream, so і on kapitalnyi tsіlі, klassifikuvatisya yak vіdshkodovі, and і безповоротніі.

Potoknі vidatki - tse vіdshkodovі vitrati, not povdjazanny from pridbanyаm the basic kapitalu, the goods - and the ambassador for vibrobitvtva main kapitalu, and takozh bezplatnі vyplati. Ostan does not include pridbannya kapitalnyh active, vidshkoduvannya zbitkiv for poshkodzhennya basic kapitalu abo zbіlshennya fіnansovikh activeiv oderzhuvachchiv. At the warehouse of current vitrates, vyokremljuyut videtki on comrades and services, payment of payments from the state borgo, subsidies and transfers of cash and transfer.

Kapitalnye vidatki - tse videtki on pridbannya main kapitalu, reserveiv, zemleі і neaterinialnyh activeiv, kapitalnyi transferi taninis kapitalny vitrati.

The vitrati of the state budget is detailed for specific objects of funding in the framework of articles and paragraphs. Vazhlivim zavdannyam statistics stewardship budget є vyvchennya otkaznikiv vikoristana koshtiv power in the institution and organisatsii, scho fenansuyutsya z budget. Until such ob'єktіv nalezhat dityachі that doshkіlnі mortgage, set that osvіti receptionists Health Protection, Veterinary Services sіlskomu gospodarstvі, Chastina NAUKOVO doslіdnih-SET, organіzatsії, pіdporyadkovanі Mіnіsterstvu defense, Bezpeka Service of Ukraine, Mіnіsterstvo vnutrіshnіh right, Prosecutor's Office of Ukraine, organs zakonodavchoї , Виконавчої та судової влади.

The overpayment of income over videtkami (profitsit budget) rozrahovuyutsya yak rіznitsya mіzh sumnarnimi incomes, including the free nedohodzhennya, that sumarnymi vidatkami. Meaning tsієї magnitude s protilezhnim sign (defіtsit budget) dorіvnyuє sumі clean zapozichenih powers koshtіv plus net skorochennya Reigning kasovih zalishkіv, vkladen i tsіnnih paperіv, SSMSC toil lіkvіdne values.

Фінансування дефіциту за типми кредиторів mean all кошти (внутрирішні абоінонононі), отримані для покриття дефіцитуu budget, або, навпаки, розміщення sumi, яка перевищує доходи над витата. Дефіцит Зведеного бюджету України finance for rahunok loans to the National Bank of Ukraine, regional governorate of internal affairs and social affairs dzherel fіnansuvannya.

Suma vidatkіv mozhe budi pokhidnoyu vid income of the state budget and the yogis deficit. Elementom prognozu vidatkіv budu mozhe bouti rozmіr of the state internal and external borg. Intrinsic borg of the power of stocking out of payments for payments. To that prognozuvaniya tsієї статті видатків maє budovatisya on рівнянні trend of відсоткової rates і sumy otrimanyh by the order of loans. Forecasting the call of the burgu is guilty of competing with the zovnіshnyu zaborgovanistyu that її structure, and takozh zі stanom plazhnogo balance ya yogo prognosis.