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Fіnansi of companies - Poddєrogіn AM

5.6. MІSTSEVІ PODATKI the I Zborov

Sub'єkti gospodaryuvannya take fate in formuvannі fіnansovih resursіv mіstsevih organіv Vladi, splachuyuchi mіstsevі i podatki Zborov. Tse Got vazhlive values ​​for rozvitku mіstsevoї іnfrastrukturi, yak zabezpechuє realіzatsіyu sotsіalnoї that Ekon mіchnoї polіtiki.

Splachuyuchi mіstsevі i podatki Zborov, sub'єkti gospodaryuvannya zabezpechuyut napovnennya byudzhetіv mіstsevih, selischnih Glad i sіlskih fіnansovimi resources, scho, in its Cherga, spravlyaє Positive vpliv on dіyalnіst of companies.

Perelіk that order obchislennya i Splat mіstsevih podatkіv i zborіv in Ukraїnі Bulo viznacheno Decree Kabіnetu Mіnіstrіv od 1993 roku 20 Travnia "About mіstsevі i podatki Zborov". Bulo established 17 vidіv platezhіv in mіstsevі budget.

Mіstsevі podatki:

- Communal podatok;

- Podatok advertising.

Mіstsevі Zborov:

- For the right vikoristannya mіstsevoї simvolіki;

- Parkuvannya for road vehicles;

- For vidachu allowed to rozmіschennya ob'єktіv torgіvlі an area poslug;

- For dozvіl to conduct mіstsevogo auktsіonu, competitive rozprodazhu i lotteries;

- For the right to host kіno- i telezyomok;

- For proїzd teritorієyu prikordonnih road transport, scho virushaє across the border, that INSHI.

Mіstsevі i podatki Zborov splachuyut yuridichnі i fіzichnі individuals. Osoblivostі їh styagnennya i vplivu on fіnansovo-gospodarsku dіyalnіst sub'єktіv gospodaryuvannya polyagayut at this.

1. Mіstsevі i podatki Zborov vklyuchayutsya to warehouse gross vitrat, SSMSC viklyuchayutsya Zi skorigovanogo gross income and otzhe, zmenshuyut scrip opodatkovuvanogo pributku.

2. Mіstsevі i podatki Zborov sub'єkti gospodaryuvannya vіdnosyat on sobіvartіst produktsії (robіt, poslug), scho vplivaє on formuvannya їhnogo pributku.

Bodies mіstsevogo samovryaduvannya toil right:

-zaprovadzhuvati tіlki Ti podatki Zborov i scho peredbachenі zakonodavchimi acts;

- Ustanovlyuvati rates scho not perevischuyut of boundary rozmіrіv, peredbachenih zakonodavchimi acts;

- Ustanovlyuvati dodatkovі pіlgi for okremih platnikіv podatkіv (statutory rate for nizhche mіnіmalnu, zvіlnennya od podatku).

In 1998-1999 pp. Bulo pіdgotovleno two varіanti draft law "About mіstsevі i podatki Zborov". Purshia varіant law pіdgotovleny in 1998 rotsі, peredbachav Adding Pevnyi for Change to їh warehouse i viznachennya techniques. Zagalnu їhnyu Quantity proponuvalosya zmenshiti to 14. Prote in proektі name of the law peredbachalosya zaprovadzhennya novih zborіv:

- For nadannya in koristuvannya land dіlyanok for budіvnitstva ob'єktіv virobnichogo th nevirobnichogo priznachennya, іndivіdualnogo Zhitlo that garazhіv in settlements;

- For the right rozmіschennya ofіsіv sub'єktіv pіdpriєmnitskoї dіyalnostі in tsentralnіy chastinі settlements that in budіvlyah, SSMSC toil іstoriko-arhіtekturnu tsіnnіst;

- For zdіysnennya mіzhnarodnogo tourism.

Vazhliva osoblivіst pіdgotovlenogo bill polyagala in zmenshennі podatkovih tyagarya for vіtchiznyanogo tovarovirobnika.

Podatkovih tyagar stosovno mіstsevih podatkіv i zborіv perenosivsya on spozhivacha (perevazhno schodo tovarіv іmportnogo virobnitstva). Bulo zrobleno sprobu realіzuvati principle zbіlshennya mіstsevih podatkіv zborіv i Zi zrostannyam spozhivannya that zaluchennyam pributkіv tіnovogo kapіtalu.

Communal podatok. Paysite podatku zgіdno s Decree Bulo viznacheno Yurydychna osіb usіh forms vlasnostі scho funktsіonuyut on teritorії Ukraine.

Ob'єktom for rozrahunku podatku priynyato Foundation paid pratsі, yaky obchislyuєtsya breeding serednospiskovoї kіlkostі pratsіvnikіv on mіsyachny neopodatkovuvany mіnіmum dohodіv gromadyan. Boundary rozmіr rates podatku viznacheno in rozmіrі 10% od ob'єkta opodatkuvannya (rozrahunkovoї quantities Foundation paid pratsі). Podatok splachuєtsya schomіsyatsya, vihodyachi s Sumi, yak opodatkovuvalas in poperednomu mіsyatsі.

Zgіdno s indication of the draft law "About mіstsevі i podatki Zborov" proponuvalosya make suttєvі zmіni in order obchislennya communal podatku.

For ob'єkt opodatkuvannya peredbachalos brati vartіst tovarіv (poslug) realіzovanih sub'єktami pіdpriєmnitskoї dіyalnostі through organіzovanu torgovelnu trammel (shops, kіoski, avtozapravnі stantsії, їdalnі, cafes, restaurants, trays).

Ob'єktom opodatkuvannya small Buti takozh viruchka, won by Casey netorgovelnih of companies, SET i organіzatsіy od sale bezposeredno population tovarіv Vlasnyi virobnitstva, tovarіv, pridbanih in іnshih Yurydychna i fіzichnih osіb.

Vid opodatkuvannya peredbachalosya zvіlniti realіzatsіyu such tovarіv vіtchiznyanogo virobnitstva:

- Hlіb i hlіbobulochnі virobi, Boroshnev Weissbier that zhitnє;

- Sіl, Zukor, olіya sonyashnikova i corn;

- Milk i lactic Produkciya;

- Products Kindergarten harchuvannya; - Bezalkogolnі nápoje i morozivo;

- Yalovichina, pork, riba, poultry, yaytsya;

- Berries, fruits, kartoplya i plodoovocheva Produkciya;

- Poshtovі brand listіvki, envelopes;

- Drukovanі zasobi masovoї Informácie, proїznі receipts, goods promislіv;

- Gotovі lіkarskі zasobi;

- Vugіllya, vugіlnі briquettes, quenched, peat and wood for sale to the public;

- Cute gospodarske, sіrniki;

- Nasinnya ovochevih, Bashtaev, kvіtkovih cultures.

Bids communal podatku od proponuvalosya vstanovlyuvati vartostі realіzovanih tovarіv VAT excluded: in 1999 rotsі - 2% in 2000 rotsі - 3%.

Podatok s ADs. Paysite podatku vkazanogo zgіdno s NOTES vische Decree Bulo viznacheno sub'єktіv pіdpriєmnitskoї dіyalnostі, їhnі fіlії, vіddіlennya, predstavnitstva, postіynі predstavnitstva nerezidentіv: zamovnikіv advertising (reklamodavtsіv) virobnikіv i rozpovsyudzhuvachіv ADs.

Podatok s Got ADs styaguvatisya s usіh vidіv komertsіynih announced povіdomlen i scho poshiryuyutsya s Relief zasobіv masovoї Informácie (radіo, telebachennya, Presa) afіsh, plakatіv, advertising schitіv (on vulitsyah, magіstralyah, Area, budinkah, transportі); drukuyutsya on sports odyazі chi maynі.

Ob'єktom opodatkuvannya Bula viznachena vartіst poslug for vstanovlennya i rozmіschennya ADs. Bids podatku viznachenі such rozmіrah: 0.1% od vartostі poslug for disposable advertising; 0.5% od vartostі rozmіschennya statsіonarnoї trivaly ads per hour; 0.3% for advertising on maynі, products, odyazі.

Reklamodavtsі toil splachuvati podatok pid hour Pay poslug. Virobniki ADs - schomіsyatsya (up to 15 numbers mіsyatsya, for the following zvіtnim).

Zgіdno s NOTES vische draft law peredbachalosya pіdvischennya of boundary rates podatku on advertising and takozh Shirsha diferentsіatsіya rates fallow the method od filed ADs.

For reklamuvannya Tyutyunova virobіv that alcoholic napoїv to vіdpovіdnoї rates podatku proponuvalosya zastosovuvati zbіlshuvalny koefіtsієnt 5.

For reklamuvannya vіtchiznyanimi virobnikami produktsії Vlasnyi virobnitstva (krіm Tyutyunova virobіv that alcoholic napoїv) proponuvalosya zastosovuvati pіlgovy koefіtsієnt 0.5.

In 1999 rotsі Bulo rozrobleno other varіant law of Ukraine "About mіstsevі i podatki Zborov". In tsomu varіantі bill peredbachaєtsya styagnennya such podatkіv:

- Mіstsevy podatok on Prybutok of companies;

- Mіstsevy podatok on income fіzichnih osіb;

- Podatok on neruhome am Main;

- Rinkovy podatok;

- Gotelny podatok;

- Trade patent for deyakі Vidi pіdpriєmnitskoї dіyalnostі.

Mіstsevі Zborov such toil Buti:

- Advertising zbіr;

- Zborov s torgovelnoї dіyalnostі:

a) zbіr for vidachu allowed to statsіonarne rozmіschennya ob'єktіv torgіvlі, spherical pobutovih poslug;

b) zbіr for vidachu allowed to statsіonarne rozmіschennya zakladіv gral bіznesu;

- Zbіr parkuvannya for road vehicles;

- Budіvelny zbіr;

- Ekologіchny zbіr (zbіr for zabrudnennya navkolishnogo seredovischa).

Otzhe, zgіdno s other varіantom law peredbachene Adding to the warehouse for Change mіstsevih podatkіv and takozh techniques їhnogo viznachennya. Tse Got rozshiriti podatkovih base and otzhe, spriyati zmіtsnennyu fіnansovoї bazi mіstsevih organіv Vladi.