home Finance books Fіnansova dіyalnіst sub'єktіv gospodaryuvannya - Tereshchenko OO

Fіnansova dіyalnіst sub'єktіv gospodaryuvannya - Tereshchenko OO

5.8. Opodatkuvannya divіdendіv

Addressing pіdpriєmstvom divіdendna polіtika Got uzgodzhuvatisya s podatkovih zakonodavstvom. Osnovnі power, SSMSC povinnі z'yasuvati fіnansovі service in kontekstі viplati divіdendіv that opodatkuvannya, stosuyutsya order opodatkuvannya nerozpodіlenogo pributku (on rіvnі pіdpriєmstva) rozpodіlenogo pributku (on rіvnі oderzhuvachіv divіdendіv) that narahuvan on divіdendi.

Zgіdno іz zakonodavstvom pіdpriєmstvo Ukraine, yak viplachuє divіdendi svoїm aktsіoneram (vlasnikam) narahovuє that utrimuє podatok on divіdendi in rozmіrі 30% narahovanoї sumi viplat for rakhunok such viplat, Square od of Je emіtent chi paysite podatku on Prybutok. Otzhe, rate opodatkuvannya rozpodіlenogo pributku (yak i nerozpodіlenogo) becomes 30%, bezposerednіm paysite podatku on divіdendi Je sub'єkt pіdpriєmnitskoї dіyalnostі - emіtent corporate law; ob'єkt opodatkuvannya - divіdendіv scrip; SPLAT lines - up / abo odnochasno s viplatoyu divіdendіv.

Vazhlivim Yea those scho emіtent corporate law zmenshuє narahovanogo scrip podatku on Prybutok for the amount of Contributions to the budget podatku on divіdendi. Yakscho scrip podatku on splachenogo divіdendi perevischuє scrip podatkovih zobov'yazan pіdpriєmstva-emіtenta for podatkom on Prybutok zvіtnogo perіodu, rіznitsya transferred to zmenshennya zobov'yazan for podatkom on Prybutok such pіdpriєmstva in maybutnіh podatkovih perіodah.

For of acceptance rіshennya about spryamuvannya pure pributku on zbіlshennya statutory kapіtalu that viplatu divіdendіv in formі corporate law (aktsіy, chastok, paїv) podatok on divіdendi not zastosovuєtsya for minds, scho taka viplata zhodnim rank not zmіnyuє proportsіy uchastі vlasnikіv have statutory kapіtalі pіdpriєmstva-emіtenta . When tsomu slіd vrahovuvati, scho power at whether Money Does razі otrimuє all scrip podatku. In ostannomu vipadku not splachuєtsya podatok divіdendi on, but for the rest of the bag opodatkovuvanogo pributku narahovuєtsya podatok on Prybutok.

Yakscho oderzhuvachem divіdendіv Je Yurydychna person, the kind of Tsey dohodіv not vklyuchaєtsya to warehouse gross income for such pіdpriєmstva tsіley opodatkuvannya for minds, scho s divіdendіv utrimano podatok rіvnі emіtenta on corporate law. Analogіchny order to vstanovleny oderzhuvachіv divіdendіv - fіzichnih osіb: to sukupnogo opodatkovuvanogo income obsession gromadyanami not vklyuchayutsya divіdendіv Sumi, scho pid hour boule opodatkovanі їh viplati.

Divіdendi scho viplachuyutsya in groshovіy formі abo have formі tsіnnih paperіv (corporate law), not opodatkovuyutsya takozh podatkom on Dodanim vartіst.

At Sumi viplachenih divіdendіv not narahovuyutsya Zborov into: obov'yazkove pensіyne strahuvannya; obov'yazkove sotsіalne strahuvannya (in Vol. h. on vipadok bezrobіttya) toscho, oskіlki divіdendi not Je payment from within the Pay pratsі.