home Finance Books Фінанси підприємств - Філімоненков О.С.

Фінанси підприємств - Філімоненков О.С.

4.6.1. Community supply

The communal payment - the whole obovvyazovyi mіscevy supply, yak nakahovuyutsya neodavtotkovuvanogo fund pay pracycbotnikov for the reinstated rates.

The payers of a communal filing are all juridical persons, for the wiring of budgetary regulations and organi- zations, planned and subsidized installations and organi- zations of the syl'skopodarskih pidpriimstv.

Community supply:

• usі sub'єkti gospodaryuvannya Square od FORMS vlasnostі that pіdleglostі vіdomstvam, vklyuchayuchi pіdpriєmstva s іnozemnimi іnvestitsіyami, їh fіlії, vіddіlennya that INSHI okremі pіdrozdіli, SSMSC Je Yurydychna personages i toil samostіyny balance, more precisely in the steady bankіv rakhunok i zdіysnyuyut gospodarsku, pіdpriєmnitsku that іnshu Komercynyu diyalnist - from neodatotkovuvanogo income to pay pratsitspriknovnikiv, yakі zaimayutsya tsimi species dіyalnі;

• okremі pіdrozdіli, fіlії sub'єktіv gospodaryuvannya, SSMSC not toil samostіynogo balance i-line rahunku to install bankіv - s neopodatkovuvanogo yield payment pratsі svoїh robіtnikіv in skladі of companies, SSMSC Je Yurydychna personages;

• pіdpriєmstva i organіzatsії, SSMSC not gosprozrahunkovimi Yea, ale otrimuyut revenues od gospodarskoї dіyalnostі - s neopodatkovuvanogo Foundation paid pratsі, rozrahovanogo on pratsіvnikіv, SSMSC zaymayutsya tsієyu dіyalnіstyu;

• budgetary establishments , which are financed from the budget and the state budget - from the non-repayment fund to the payment of prac- tices, but to borrow from the governor and the commercial unit at the warehouse of the installation.

Ob'єktom opodatkuvannya Communal podatkom Je neopodatkovuvany Foundation paid pratsі pratsіvnikіv scho rozrahovuєtsya breeding ofіtsіyno vstanovlenogo neopodatkovuvanogo mіnіmumu dohodіv gromadyan on serednooblіkovu chiselnіst pratsіvnikіv for zvіtny mіsyats.

Serednooblіkova chiselnіst pratsіvnikіv for zvіtny mіsyats rozrahovuєtsya Shlyakhov pіdsumovuvannya chiselnostі pratsіvnikіv oblіkovogo warehouse for cutaneous calendar day zvіtnogo mіsyatsya, tobto of 1 to 31, vklyuchayuchi svyatkovі (nerobochі) that vihіdnі dnі th dіlennyam otrimanoї sumi on Quantity calendar dnіv zvіtnogo mіsyatsya. When you go to the warehouse, you will include pratsyvniki, yaki pratsyuyut on the labor contract of yak y pidpriemstvі, and i yogo mezhami.

Чисьнність працівників облікового складу за вихідний чи святковий (неробочий) day to be taken on рівні облікової чисельності працівників for a long day. In razі nayavnostі dvoh abo bіlshe vihіdnih chi Svyatkovyy (nerobochih) dnіv pospіl chiselnіst pratsіvnikіv oblіkovogo warehouse for dermal s Tsikh dnіv takes rіvnі chiselnostі pratsіvnikіv oblіkovogo warehouse for robochem day scho pereduvav vihіdnim that Svyatkovyy (nerobochim) days.

The sum of a gift is raised by a yogo platnik in the form of a placard in the form of a rose above the special form. Vona viznachaetsya mnozhennyam rozrahovanogo neopodatkovuvanogo fund pay pratsi on vstanovlenu rate, yaka is not guilty of re-hooking 10%. The form of a rozraunku communal cash-flow is shown in Table. 4.19.

Table 4.19

Rosrakhunok communal payment for the II quarter of 2004. (Payer - MP "Elektronika") (UAH cop.)

"_" _ 200_ r.

Керівник ________

Head accountant ___

Roshraunok komunalnogo podatku podaretsya platnikami in povatkovy organ before the 15th of the month, coming for zvіtnim.

Narahovana suma komunalnogo a payment to rally yogo platnikami in the budgetary budget until the 15th of the month, coming for zvіtnim.

For the correctness of the accrual and svoechasnu splash komunalnogo podatku vidpodalnist yogo platniki. So, for nesvoechasnu splash, the payment from the payer is charged with the penalty for the reinstated rozmіrі із sumi underpayment for the skinning day.