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Фінансове право - Віхров О.П.

4. Legal regime of non-payment payments to the budget. Mitney payment

In the system of payments to the revenue part of the budget, one should include a list of the group of people who are responsible for the affairs of the state organs of legal significance. Вони посідають досить специфічне місце in systemі фіскальних платів. W. one side, stinks are similar to the payment and payment for the settlement of the visa, as well as for the mechanics of the Vilnius. Naybіlsh close to the payment of money to priyalygayut to indirect taxes (the act of authorization in one group of payments). On the other side, on the account of submitting sub-payments, you should wear a bit of virginity in the minds of the character, but not powerfully to the taxes.

Mitni payi bovayut dvoh vidiv: the power of mito і mito, scho tjaguyutsya mitnitsy on the cordon of the power.

The power of the mito is a fee, but it is to be contracted for the legal entities that are significant to them by those competent authorities in the entities of legal and financial matters, that is, the documents of the law, the law of meaning. Special care of the mechanization of the state materiel is regulated by the Decree of the Cabinet of Ministers of Ukraine on 21.01.93 р. "About the power of mito" z bugatma dopovnennami, yaki be brought in by the mayzh chorichno.

The platnikov of the state miter are the juridical and the phisical individuals, who are zvertayutsya before the bodies in the organizations, which remain the same as the meaning of the documents and documents. Ob'ektom obkladannya vystupayut pevnі dії, з яких стягугується державне мито (filing a lawsuit after declaring, touching the skagen, здійснення нотаріальних дій, реєстрація актів громадянського стану, registration of documents on the right of viagra for the cordon and requesting to Ukraine the hordes of інших держав, видача паспортів, The registration of the state mate is valued using the following methods:

У відсотков (before the contract, the warship, the call and the so-called);

In hard soums:

A) in absolute sumov sum;

B) in sums, accruals from the parts before the official fixing of the values ​​(the minimum wage, the non-delivery of the minimum amount of pay).

The conversion rate of the sovereign mita is to cover the list of the spaciousnesses themselves, fix them on the veneer of specific views of ob'ektiv obkladannya (dy, scho vchinyayutsya). The payment for a mit may be calculated in the following forms:

А) готівкою:

Cashless in the national currency;

In non-monetary currencies, overhauling the rate of the National Bank of Ukraine;

B) pererahuvannami through the establishment of banknotes in the amount of payments from the payer;

C) small brands.

It is widely represented the system of letters, vikoristovuvannyh yak on vidnoshennju up to juridical, and on vidnoshennju up to fizichnih osib (at podachi pozovnu about stjagnennya alimentov; zavjdchennya zavovitiv i dovolovnya lainna na korost stavi; iinvali I and II grupi, Penny's Fund of Ukraine).

The singularity of the state mitt, on the face of the taxes, is the ability to settle into foreign currencies. Yakshto handouts tinkering in the national currency of Ukraine, then the state can mitigate in the foreign currency (call, served before the court of the Arbitration Court on the basis of the foreign exchange, abolish the foreign exchange, and abolish the foreign exchange in the foreign currency).

Mito, how to use the Mitnica , to enter the system of payments to the Mitneys, who are all visible to you, Vidrahuvan, to pay for the money in the cordon of the Power. The system of payment for minites can be subscribed to in two groups:

1. Fundamental obovyazykovy payment, sho tsyagyuyutsya in bilshosti vypadkiv with peretinnanni mitny cordon taagyayutsya із sub'ektiv, scho is not characterized by specific features:

Mito, scho clenching the Mitnica;

Mitney zbori for mitne of decoration;

Indirect payments, but contracted in sub-situation (payment for added vartit, excise zbir).

2. Podatkovi mitnі kompensi, scho stjaguyutsya z planynikіv dodatkovo nadanі iggi chi dії, poko pokazatyut platnik, scho vidriznyayatsya specifichnimi osoblivostami (for zberigannya goods, zbori for mitnyi suprovid vantazhiv, zbori for vidichu litzensiy, the payment for the fate in the mitnyh auctions tochno.

Great is the number of koshtis, scho desiring the rakhunok of the basic mitnicheskikh payov, is written in the form of nits, the payment for dodan vartizhest 'i excise zboru.

The system of the basic mitnih payments to dopovnjut zbori, for mitnee zakonoletlenja that zberivannya. Zbori for the mite is formalized in the national and foreign currencies. Держаний митний комітет має право коргувати механізм застосування даних зборів (zmenshuvati їх розміри, звільняти від сплати, змінювати Currency of the order заборів). Zbori for zberihannya goods in the mine warehouses that are, yakimi volodiyt mitnі organ, wearing timchasovy character. Розміри їх визначаються Держаним комітетом на підставі середньої ватстсті наданих послуг. By permission and by the control of the mine body, by a stretch of three people, you can sign on to the Mitney Warehouse, de on which you can access to them beforehand, until they are ready to sell that transport vehicle. Mitney warehouse mode, with a friend of mine, moved through the mitny cordon, zberigayutsya pіd mіtim control without tenagniny митних платеів.

Додаткові митні платеі складають system of zborіv, reguljujushchih razlitu at різних митних regimes. Osoblivostі їх начисня регулюються Держаним митним комітетом.

Mito is a kind of a payment for a payment, but to withdraw from commodities, to pass through the border cordon of the state (to be imported, to be transported by transit). The order із purely fіskalnimi, mito vikonu yak stimulyuyuchu, so і zahisnu funktsії. Zahisna Mit's function pripuskaye formvannya bar'єrіv, пo pereskojayut penetrated the territory of the state of goods, більш competitors in vidnoshennyu to natsionalnyh, abo just quiet, in some not zatsikavleno power.

Mito moe bahato spilnogo with indirect podatkami i persh for all with excise zborom:

Yak і excise, to rally in the end result for a raunch of co-existent;

Збільшує ціну товару, вклюючись в неї на стадії формування ціни реалізації;

Control over the correctness of the taxation of the excise tax, so that the debt is paid by the tax authorities (in broad rozuminny words).

A number of visions, і передусім умовний character мита перетин митного кордону не дозволяє віднести його до податків.

Differential visibility of mita, scho to be tightened by the minitecs, can be summoned for criticism by critics. So, for the nature of the directed goods, the shifts, the ob'ektiv mito subscribe to:

A) in time;

B) vivizne;

C) transit.

Platnikom mita є individuals, yakі to import abo move com through the mitny power cordon. Specifikoy platnik in danіy situatsії є te, scho іm mozhe bouti yak vlasnik goods, so i iznovnovazhena persona (declarer). At the entrance to the post-regulyuvannya, there can be a transfer of obovv'yazku on the payment of mitnih payment of personal property, but not a vidnoshennya to the goods. With the characteristics of the payee mito subscribe to:

A) to be united by juridical persons;

B) scho raschuyetsya phizic individuals. In vygodu vipadku to inform suttivo rozrіznyayutsya rates mita v zalizhnostі vіd tsіlі vіkoristannaya tovaru, scho be imported: for special corystovannya (stakes in a small way) abo vibrochnichogo (riven vichas).

Ob'ekt obkladannya mitom become mitnu vartit goods, scho peremyshchitsya, vidnoshennyu to yakih guilty narahovuvatis mito. Mitna vartizh pererahovuyutsya in the national currency for the course of the National Bank of Ukraine, diyuchim on the day filed mitnogo declarations.

The rates of the Mit iodin on all the territory powers. Protece does not include a number of bets:

A) ad valorem rates, sho vosstanlyayutsya vіdotkah to mitnogo war goods, but obkladayutsya;

B) Specific rates, sho accrue in vstanovlennomu rozmіrі for odіmnitsyu vimіr product, іо imported (kg, meter тощо). Given the rate of pripuskay specifichnu characteristic of the goods, and then yak alternately to be satisfied with the subject of obkladannya;

C ) the combination (zmіshanі) scho vikoristovuyte povednannya advalovalnogo i specifichnogo mita yogo naraahuvanni. Можливе також використання і інших видів ставки:

Г ) seasonal rates, for допомогою яких можливе operatively reagulvanya for import and import on the territory of the state of the seasonal goods. Yak rule, termin їх introduced can not interrogate six months;

E) especially pricing, but realizing zahisnі functіії mіta:

Antidempinovi rates, sho become a sing-song markup to a zip-off importer mite. Zastosovuyut when importing on the territory of the state of goods for goods of low prices, dempoving (unprivileged), nizh їх ціна в країні, яка ввозить, що погрожує підірвати base vitschiznyаnogo vibrobitvtva. For the antidempiting mitigation of the goods, the goods of imported goods are to be delivered to the river, they can compete in the yacht;

Spetsialnye rates mita , scho zahischayut mitnu teritoriyu vіd import of goods, yak zagrozhuyut vietchiznyamim vorobnikam (analogicheskih chi bezsosednyu quietly, scho rival). Інколи спеціальне мито використовується як відповідна міра по відношенню до дій інших держав, які interchange the introspection of vіchtznyannyh vibroknіv;

Compensatory rates for mit , scho zastosovuyutsya up to goods, yakі vvozyaatsya, vidnoshennyu up to yakih vikoristivuvsya mehanizm subsidy, scho, vidpodіdno znilo іх ціну і тим зарожує zavedatі zbitkіv vіchtznyannomu vibrobnitsvu. Механізм застосування пільг при сплаті мита досить різноманітний і вклює:

1. Звільнення від сплати мита пвнихних категорій платників.

2. Exchange of rates for mit.

3. Poverennenya earlier riches of the sum.

4. Zvilnennya vid mit pivnikh proektiv.

The order of the merger and bid is to be valued by the Ukrainian Mine Tariff. Mitniy tariff to become a system of rates of mit, to settle down to goods, yak to peretinayut mitny cordon.

In the Ukraine, it is com- bined, concentrated, concentrated in the commodity classification scheme, based on the Harmonized System of Inventory and Koduvannya Commodities.