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Fіnansova dіyalnіst sub'єktіv gospodaryuvannya - Tereshchenko OO

2.8. Osoblivostі fіnansovoї dіyalnostі of companies s іnozemnimi іnvestitsіyami

Pіdpriєmstvo s іnozemnimi іnvestitsіyami - pіdpriєmstvo whether yakoї organіzatsіyno-pravovoї form, stvorene vіdpovіdno to zakonodavstva Ukraine, іnozemna іnvestitsіya in statutory kapіtalі yakogo for yogo nayavnostі, becoming not less then 10%. Rіven vіdpovіdalnostі іnozemnih іnvestorіv for Borg pіdpriєmstva s іnozemnimi іnvestitsіyami deposits od Especially obranoї organіzatsіyno-pravovoї form. Zaznachenі pіdpriєmstva mozhut utvoryuvatisya in rezultatі:

a) chastkovoї uchastі in pіdpriєmstvah scho stvoryuyutsya spіlno s ukraїnskimi Yurydychna i fіzichnimi personages;

b) pridbannya dіyuchih corporate rights of companies;

c) stvorennya of companies, scho povnіstyu nalezhat іnozemnim іnvestoram, fіlіy that іnshih vіdokremlenih pіdrozdіlіv іnozemnih Yurydychna osіb abo pridbannya in vlasnіst dіyuchih povnіstyu of companies.

Vіtchiznyane zakonodavstvo rozrіznyaє takі osnovnі Vidi іnozemnih іnvestitsіy:

1) іnozemna currency scho viznaєtsya konvertovaniya Natsіonalnim Bank of Ukraine;

2) the currency of Ukraine (in razі reіnvestitsіy);

3) whether yak Rukh i am Main neruhome that it maynovі pov'yazanі s rights;

4) aktsії, oblіgatsії, INSHI tsіnnі Papero and takozh korporativnі rights (the right to vlasnostі chastku (share) in statutory fondі yuridichnoї individuals stvorenoї vіdpovіdno to zakonodavstva Ukraine abo zakonodavstva іnshih kraїn) virazhenі in konvertovanіy valyutі;

5) groshovі vimogi that the right to vimogi vikonannya dogovіrnih zobov'yazan, SSMSC garantovanі pershoklasnimi banks vartіst i yakih at Virage konvertovanіy valyutі;

6) іnozemnі іnvestitsії in viglyadі whether yakih rights іntelektualnoї vlasnostі;

7) the right to provadzhennya gospodarskoї dіyalnostі, vklyuchayuchi rights koristuvannya Nadra that vikoristannya natural resursіv, nadanih vіdpovіdno to zakonodavstva Ukraine abo zgіdno s contracts;

8) INSHI tsіnnostі vіdpovіdno to zakonodavstva Ukraine.

Yakscho іnvestitsії zdіysnyuyutsya not have groshovіy formі, the stench of toil Buti yak otsіnenі in іnozemnіy konvertovanіy valyutі, so i in UAH for the sake of storіn. Otsіnka held abo s urahuvannyam mіzhnarodnih of Ukrainian rinkovih tsіn іz zastosuvannyam obmіnnogo NBU rate.

Derzhavna in Registration іnozemnih іnvestitsіy zdіysnyuєtsya authorities derzhavnoї reєstratsії pіslya їh factual submission. For derzhavnoї reєstratsії іnozemnih іnvestitsіy іnozemny іnvestor abo upovnovazhena him person podaє body derzhavnoї reєstratsії takі documents:

іnformatsіyne Notification about bringing іnozemnoї іnvestitsії, zapovnene for spetsіalnoyu Form s vіdmіtkoyu podatkovih authority for mіstsem zdіysnennya іnvestitsії її about factuality Adding;

document scho pіdtverdzhuyut form zdіysnennya іnozemnoї іnvestitsії (ustanovchі documents, agreements (contracts) about virobnichu kooperatsіyu, spіlne virobnitstvo that INSHI Vidi spіlnoї іnvestitsіynoї dіyalnostі, kontsesіynі toscho Treaty);

document scho pіdtverdzhuyut vartіst іnozemnoї іnvestitsії;

document scho svіdchit about bringing zayavnikom pay for reєstratsіyu (at 20 rozmіrі neopodatkovuvanih mіnіmumіv dohodіv gromadyan day zdіysnennya reєstratsії іnozemnoї іnvestitsії).

Derzhavna in Registration іnozemnoї іnvestitsії dіє protyagom usogo perіodu funktsіonuvannya іnvestitsії. In razі povnoї abo chastkovoї repatrіatsії іnozemnoї іnvestitsії for a cordon abo іnozemny іnvestor upovnovazhena him person povinnі povіdomiti about tse vіdpovіdny body derzhavnoї reєstratsії.

Pіdpriєmstva, stvorenі for participation іnozemnih іnvestitsіy and takozh ob'єkti (results) spіlnoї dіyalnostі teritorії to Ukraine for participation іnozemnih іnvestitsіy without stvorennya yuridichnoї individuals in Vol. H. On osnovі dogovorіv (kontraktіv) about virobnichu kooperatsіyu, spіlne virobnitstvo, spіlnu dіyalnіst toscho, pіdlyagayut currency regulyuvannyu opodatkuvannyu that the rules, vstanovlenimi zakonodavstvom Ukraine s power exchange regulyuvannya opodatkuvannya of companies that, without stvorenih uchastі іnozemnih іnvestitsіy for vinyatkom vipadkіv, if the laws of Ukraine vstanovleno pіlgovy order opodatkuvannya of companies, without stvorenih uchastі іnozemnih іnvestitsіy. Vinyatkom s tsogo rules Je nadannya podatkovih kanіkul pіdpriєmstvam avtomobіlnoї promislovostі in razі іnvestuvannya them іnozemnih іnvestitsіy on the bag, scho perevischuє 150 million dollars. USA.

Nonresident Mauger Buti zasnovnikom sub'єkta small pіdpriєmnitstva - yuridichnoї individuals єdinogo paysite podatku. The right to splat podatku єdinogo vinikaє, Yakscho have statutory fondі sub'єkta small pіdpriєmnitstva chastka nonresident not perevischuє 25%.

Main, scho yak up Ukraine imported in vnesok іnozemnogo іnvestora to the statutory fund of companies s іnozemnimi іnvestitsіyami (krіm tovarіv for realіzatsії abo Vlasnyi spozhivannya) zvіlnyaєtsya od obkladennya MiTOM. Mitnі organic zdіysnyuyut pass this lane on teritorіyu Ukraine on pіdstavі Vidanov pіdpriєmstvom a promissory note for the amount of payment mita s vіdstrochennyam not bіlshe nіzh 30 calendar days of registration dnіv s vvіznoї vantazhnoї mitnoї deklaratsії. Bill pogashaєtsya i vvіzne mito not spravlyaєtsya, Yakscho have perіod on yaky daєtsya vіdstrochka payments zaznachene Mein zarahovane on balance pіdpriєmstva i podatkovih іnspektsієyu for mіstseznahodzhennyam pіdpriєmstva zroblena vіdmіtka about tse on bills primіrniku.

Zgіdno іz zakonodavstvom operatsії s peredachі mainly zasobіv yak vnesku to the statutory fund yuridichnoї individuals for formuvannya її tsіlіsnogo Mainova complex in obmіn on emіtovanі with such a Yurydychna owes a special debt korporativnі rights in Vol. H. At vvezennі mainly fondіv on Mitnija teritorіyu Ukraine (krіm pіdaktsiznih tovarіv) abo when vivezennі for mezhі mitnoї teritorії Ukraine, not Je ob'єktom obkladennya MPE.

Yakscho protyagom troh rokіv h hour zarahuvannya іnozemnoї іnvestitsії on balance pіdpriєmstva s іnozemnimi іnvestitsіyami Main, scho Bulo imported into up Ukraine yak vnesok іnozemnogo іnvestora to statutory kapіtalu zaznachenogo pіdpriєmstva, vіdchuzhuєtsya, in Vol. H. Through pripinennya dіyalnostі tsogo pіdpriєmstva (krіm vivezennya іnozemnoї іnvestitsії for cordon), pіdpriєmstvo s іnozemnimi іnvestitsіyami splachuє vvіzne mitogen that INSHI vіdpovіdnі podatki, SSMSC obchislyuyutsya, vihodyachi s mitnoї vartostі tsogo Lane, pererahovanoї in the currency of Ukraine for ofіtsіynim exchange rates of Ukraine, the NBU on the day viznachenim zdіysnennya vіdchuzhennya lane.

Іnozemnim іnvestoram pіslya Splat podatkіv, zborіv that іnshih obov'yazkovih platezhіv garantuєtsya bezpereshkodny i negayny perekaz for a cordon їh pributkіv, dohodіv that іnshih koshtіv in іnozemnіy valyutі, obsession on law pіdstavah unaslіdok zdіysnennya іnozemnih іnvestitsіy. W dohodіv nerezidentіv Ukraine (divіdendi, interest royaltі) styaguєtsya podatok on repatrіatsіyu for the rate of 15% in razі vivezennya dohodіv across the border. Zgadana rate Mauger Buti znizhena vіdpovіdno to position mіzhnarodnih dogovorіv about usunennya podvіynogo opodatkuvannya (div. Rozdіl 5).