home Finance Fіnansi (Teorіya that vіtchiznyana practice) - Kirilenko OP

Fіnansi (Teorіya that vіtchiznyana practice) - Kirilenko OP

5.6. MІSTSEVІ PODATKI TA Zborov

Mіstsevі sake (Silski, selischnі, mіskі) vіdpovіdno to perelіku mіstsevih podatkіv i zborіv, peredbachenogo Law of Ukraine "On the system opodatkuvannya" zaprovadzhuyut on svoїy teritorії mіstsevі podatki, viznachayut mehanіzm їh spravlyannya that order SPLAT. Viklyuchennya becoming zbіr for proїzd teritorії prikordonnih on road transport, scho pryamuє across the border, yaky vstanovlyuєtsya oblasne radami. Krіm of vkazanim zakonodavchim act viznacheno obov'yazkovіst zaprovadzhennya sіlskimi, selischnimi that mіskimi radami for nayavnostі ob'єktіv opodatkuvannya abo minds s yakimi pov'yazano zaprovadzhennya Pevnyi podatkіv i zborіv communal podatku and takozh zborіv: priparkuvannya for road vehicles, rinkovogo for vidachu warrant for an apartment, for vidachu allowed to rozmіschennya ob'єktіv torgіvlі an area poslug, s vlasnikіv dogs.

Podatok s ADs.

Paysite podatku s ADs vistupayut yuridichnі individuals that gromadyani zamovniki ADs. Advertising, zgіdno chinnogo zakonodavstva, vvazhaєtsya spetsіalna іnformatsіya about individuals produktsіyu abo, yak rozpovsyudzhuєtsya at whether yakіy formі that whether Yakim way metoyu s direct abo oposeredkovanogo pributku obsession. The main types of ADs Je: zovnіshnya, vnutrіshnya, advertising on transportі, telebachennі radіo i have drukovanih zasobah masovoї Informácie, s vikoristannyam phone that documentary elektrozv'yazku that іn. Zovnіshnya advertising rozmіschuєtsya on spetsіalnih konstruktsіyah, billboards, ekranah, SSMSC znahodyatsya pid vіdkritim sky. Vnutrіshnya advertising rozmіschuєtsya vseredinі budinkі in, primіschen, sporud.

Before zasobіv rozpovsyudzhennya Informácie vіdnosyat: Pres (newspaper, magazine, price lists, catalogs, dovіdniki that іn.) Efіrne, suputnikove that cable telebachennya, radіomovlennya, іlyustrovanі zobrazhuvalnі zasobi, afіshі, posters, kalendarі, audіo that vіdeozapisi, svіtlovі boards, computer ' yuternі prog she Lots Other Mein Yurydychna that fіzichnih osіb.

Ob'єktom opodatkuvannya podatkom s ADs vistupaє vartіst poslug for vstanovlennya that rozmіschennya ADs. Granichnі rates podatku vstanovlenі rozmіrі in the following:

0.1% vartostі poslug for rozmіschennya odnorazovoї ADs; 0.5% vartostі poslug for rozmіschennya trivaly ads per hour.

Podatok splachuєtsya pid hour poslug Pay for vstanovlennya that rozmіschennya ADs. Pererahuvannya podatku to budget mіstsevogo zdіysnyuyut pіdpriєmstva (organіzatsії, set), SSMSC conductive vstanovlennya that rozmіschennya ADs.

Communal podatok.

Naybіlshy for absolutely rozmіrami Proceeds Je Communal podatok. Vіn nalezhit to obov'yazkovih mіstsevih podatkіv, SSMSC povinnі zaprovadzhuvatisya authorities mіstsevogo samovryaduvannya at nayavnostі ob'єktіv opodatkuvannya.

Paysite podatku communal vistupayut yuridichnі individuals krіm budgetary organіzatsіy, planovodotatsіynih that sіlskogospodarskih of companies. Ob'єktom opodatkuvannya Je serednospiskova chiselnіst pratsіvnikіv. Boundary rate podatku vstanovlena in rozmіrі 10% not opodatkovuvanogo podatkom mіnіmumu dohodіv gromadyan in mіsyats for skin serednospiskovogo pratsіvnika.

Gotelny zbіr.

Gotelny zbіr splachuyut individuals SSMSC prozhivayut in Gothel. Styaguєtsya zbіr takozh i s osіb scho orenduyut Georeferencing in Gothel, SSMSC up tsogo boule bedrooms. Ob'єktom opodatkuvannya Je Dobova vartіst Naiman Zhitlo (without dodatkovih poslug), we are including: for nepovnu Dobou.

Boundary rate Zborov vstanovlena in rozmіrі 20% dobovoї vartostі Naiman Zhitlo (without dodatkovih poslug). Splachuєtsya gotelny zbіr pid hour Pay Naiman Zhitlo. Admіnіstratsії Gothel zdіysnyuyut styagnennya gotelnogo Zborov that yogo pererahuvannya to mіstsevogo budget.

Zbіr for priparkuvannya vehicles.

Danian zbіr takozh nalezhit to obov'yazkovih to zaprovadzhennya authorities mіstsevogo samovryaduvannya. Yogo paysites vistupayut yuridichnі individuals that gromadyani, SSMSC parkuyut avtomobіlі in spetsіalno obladnanih abo vіdvedenih for tsogo mіstsyah. Ob'єktom opodatkuvannya Je hour parkuvannya vehicles.

Granichnі opodatkuvannya viznachenі rate per hour of parkuvannya in the following rozmіrah:

3% neopodatkovuvanogo mіnіmumu dohodіv gromadyan in spetsіalno obladnanih mіstsyah;

1% neopodatkovuvanogo mіnіmumu dohodіv gromadyan in vіdvedenih for tsogo mіstsyah.

Zbіr splachuєtsya vodіyami on mіstsі parkuvannya. Mіstsevі for viznachayut perelіk organіv, SSMSC spravlyayut Danian zbіr i carry vіdpovіdalnіst for yogo pererahuvannya to vіdpovіdnogo mіstsevogo budget.

Rinkovy zbіr.

Rinkovy zbіr zaymaє friend Location pіslya communal podatku for obsyagami revenues. Danian zbіr takozh go to the warehouse to obov'yazkovih zaprovadzhennya mіstsevimi samovryaduvannya authorities.

Rinkovy zbіr tse payment for the right to Ziman Georeferencing torgіvlі on Rink usіh vlasnostі forms, in addition chislі in pavіlyonah, Crete is the vіdkritih tables Marketplace (vklyuchayuchi orendovanі) s avtomobіlіv, vіzkіv, mototsiklіv, hand vіzkіv toscho.

In vіdpovіdnostі to dіyuchogo zakonodavstva, paysite Zborov rinkovogo Je yuridichnі individuals usіh forms vlasnostі, їh fіlіali, vіddіlennya, predstavnitstva that INSHI vіdokremlenі pіdrozdіli and takozh fіzichnі individuals. Rinkovy zbіr spravlyaєtsya for cutaneous torgіvlі day. Bet rinkovogo Zborov vstanovlyuєtsya in rozmіrі od 0.05 to 0.15 neopodatkovuvanogo mіnіmumu dohodіv gromadyan for fіzichnih osіb i od 0.2 to 2 neopodatkovuvanih mіnіmumіv dohodіv gromadyan for Yurydychna osіb for cutaneous Location.

Rinkovy zbіr splachuєtsya up cob torgіvlі through kasovy aparata admіnіstratsії market analysis. On pіdstavі kasovogo check about Splat rinkovogo Zborov osobі nadaєtsya Location for torgіvlі.

Not spravlyaєtsya rinkovy zbіr іz of companies torgіvlі, Gromadska harchuvannya, pobutovogo obslugovuvannya, SSMSC roztashovanі in statsіonarnih primіschennyah (stores kіoskah, tents) on teritorії market analysis, that s Vlasnyi torgovelno-zakupіvelnih pіdrozdіlіv Rinku Square od Ziman Georeferencing.

Zbіr for vidachu warrants for the apartment.

One іz p'yati obov'yazkovih to zaprovadzhennya mіstsevih zborіv Yea i zbіr for vidachu warrants for the apartment. Yogo paysite Je individuals SSMSC oderzhuyut document scho are entitled to settle in the apartment. Splachuєtsya zbіr for Hotel, pov'yazanі іz vidacheyu vіdpovіdnih dokumentіv. And splat Zborov zdіysnyuєtsya obsession to a warrant for the apartment through bankіvskі Install, SSMSC pererahovuyut Sumi Zborov to vіdpovіdnogo mіstsevogo budget.

Boundary rozmіr Zborov rates for vidachu warrant for the apartment is not responsible perevischuvati 30% neopodatkovuvanogo mіnіmumu dohodіv gromadyan at the moment of the order to the apartment.

Obl_k platnikіv danogo Zborov conductive organic s oblіku that rozpodіlu Zhitlo.

Resort zbіr.

Resort zbіr splachuyut gromadyani, SSMSC pribuvayut in mіstsevіst Resort. Viklyuchennya stanovlyat:

dіti vіkom 16 rokіv;

іnvalіdi that individuals scho їh suprovodzhuyut;

Participants Velikoї Vіtchiznyanoї vіyni;

voїni-іnternatsіonalіsti;

Participants lіkvіdatsії naslіdkіv avarії on Chornobilskіy AEC;

individuals scho pribuvayut for putіvkami that kursovki in sanatorії, budinki vіdpochinku, pansіonati, vklyuchayuchi mіstechka that bazi vіdpochinku;

individuals scho pribuvayut at Resort at mіstsevіst sluzhbovі vіdryadzhennya on navchannya, postіyne Location of residence, to batkіv that blizkih rodichіv; individuals scho pribuvayut turistichnimi for planned routes of Tourism and ekskursіynih SET that organіzatsіy and takozh zdіysnyuyuchih podorozh routing for books;

cholovіki vіkom 60 rokіv i starshі, zhіnki vіkom 55 rokіv i starshі.

Vkazanі the category gromadyan zvіlnyayutsya od Splat resort Zborov.

Boundary rozmіr resort Zborov not guilty perevischuvati 10% neopodatkovuvanogo mіnіmumu dohodіv gromadyan. Zbіr styaguєtsya s platnikіv on mіstsyu їh timchasovogo residence. When zmіnі Georeferencing accommodation in furrows kurortnoї mіstsevostі Resort zbіr re not splachuєtsya. SPLAT Zborov blame Booty performed protyagom tridennogo string s in the day pributtya Resort mіstsevіst.

Obl_k platnikіv resort Zborov pokladeny on admіnіstratsії gotelіv that іnshih zakladіv gotelnogo type pid hour reєstratsії pribuvshih and takozh on residential-poserednitskі organіzatsії at napravlennі osіb to settle at budinki abo apartments, SSMSC nalezhat gromadyanam the rights vlasnostі (krіm quiet osіb scho priїhali for putіvkami of Tourism and ekskursіynih SET).

For gromadyan quiet, SSMSC rozmіschuyutsya on timchasove Zhitlo without sending residential-poserednitskih organіzatsіy and takozh prozhivayut in tents, cars toscho order Splat resort Zborov viznachayut mіstsevі sake.

W bir of fate in bіgah on іpodromі.

Paysite Zborov Je yuridichnі individuals that gromadyani, SSMSC vistavlyayut svoїh horses on zmagannya komertsіynogo nature. When tsomu ob'єktom opodatkuvannya staє Leather kіn, vistavleny on zmagannya. Boundary rozmіr Zborov rates for fate to have bіgah іpodromі vstanovleny in rozmіrі 3 neopodatkovuvanih mіnіmumіv dohodіv gromadyan. Splachuєtsya zbіr to zmagan cob.

Obl_k platnikіv Zborov zdіysnyuє admіnіstratsіya іpodromu, yak Nese vіdpovіdalnіst for svoєchasne that Povny yogo pererahuvannya to mіstsevogo budget.

Zbіr for vigrash on bіgah on іpodromі.

Individuals SSMSC vigrali on totalіzatorі on іpodromі splachuyut zbіr for vigrash on bіgah on іpodromі. Styaguyut Danian zbіr admіnіstratsії іpodromіv pid hour vidachі vigrashіv. Rozmіr Zborov not guilty perevischuvati 6% od sumi vigrashu. So rank, ob'єktom opodatkuvannya Zborov for vigrash on bіgah on іpodromі Je scrip vigrashu obsession with grі on totalіzatorі.

Zbіr s osіb, SSMSC take fate in grі on totalіzatorі on іpodromі.

Tsey zbіr styaguєtsya s uchasnikіv gris on totalіzatorі on іpodromі pid hour pridbannya kvitkіv them. Spravlyaєtsya zbіr in viglyadі protsentnoї allowance to participation fee in grі. Otzhe, ob'єktom opodatkuvannya vistupaє fee for participation in grі.

Boundary rozmіr rates Zborov s osіb, SSMSC take fate in grі on totalіzatorі on іpodromі 5% od sumi-pay, for the fate of viznachenoї in grі. Styagnennya Zborov i pererahuvannya to mіstsevogo budget, yak i for poperednіh dvoh mіstsevih Zborov, pov'yazanih іz funktsіonuvannyam іpodromіv, zdіysnyuє admіnіstratsіya іpodromіv.

Zbіr for the right vikoristannya mіstsevoї simvolіki.

Paysite Zborov vistupayut yuridichnі individuals that gromadyani, SSMSC vikoristovuyut mіstsevu simvolіku s komertsіynoyu metoyu. Dozvіl on vikoristannya mіstsevoї simvolіki (emblem Mista chi іnshogo settlements, titles abo The images arhіtekturnih, іstorichnih pam'yatnikіv) vidaє vіdpovіdny body mіstsevogo samovryaduvannya.

Bids for Zborov vikoristannya mіstsevoї simvolіki not povinnі perevischuvati:

for Yurydychna osіb 0.1% vartostі viroblenoї produktsії, vikonanih robіt, nadanih poslug;

for gromadyan, SSMSC zaymayutsya pіdpriєmnitskoї dіyalnіstyu 5 neopodatkovuvanih mіnіmumіv dohodіv gromadyan.

Zbіr to host Kino i telezyomok.

Paysite Zborov Je komertsіynі Kino i teleorganіzatsії, including s іnozemnimi іnvestitsіyami that zarubіzhnі organіzatsії, SSMSC conductive zyomki scho vimagayut od mіstsevih organіv derzhavnoї vikonavchoї Vladi dodatkovih zahodіv. Ob'єktom opodatkuvannya vvazhaєtsya scrip costs of dodatkovih mіropriєmstv (vidіlennya along mіlіtsії, otochennye teritorії zyomok i etc.).

Zbіr styaguєtsya in rozmіrі, yaky not guilty perevischuvati factuality vitrat to conduct vkazanih zahodіv.

Zbіr to host mіstsevih auktsіonіv, competitive rozprodazhu i lottery.

Yuridichnі individuals that gromadyani, SSMSC toil dozvіl to conduct auktsіonіv, competitive rozprodazhu that lotteries splachuyut mіstsevy zbіr to host auktsіonіv, competitive rozprodazhu that lotteries. Ob'єktom opodatkuvannya vistupaє vartіst statement on's auction, competitive rozprodazh tovarіv, vihodyachi s їhnoї pochatkovoї tsіni, abo scrip, yak on vipuskaєtsya lottery.

Bids Zborov not povinnі perevischuvati 0.1% vartostі statement on mіstsevі auctions, konkursnі rozprodazhі tovarіv abo Sumi, yak on vipuskaєtsya lottery. Krіm order placed Umov: Boundary rozmіr Zborov for the right of the lottery is not responsible perevischuvati s skin participant 3 neopodatkovuvanih mіnіmumi dohodіv gromadyan. Zbіr splachuєtsya three dnі before the vkazanih zahodіv, and for the right of the lottery pid hour otrimannya allowed on Key infrastructure lotteries.

Zbіr for proїzd teritorії prikordonnih on road transport, scho pryamuє across the border.

Єdinim mіstsevim Zborov, yaky zaprovadzhuєtsya rіshennyami oblasne instead mіstsevih glad Je zbіr for proїzd teritorії prikordonnih on road transport, scho pryamuє across the border. OAO All INSHI mіstsevі i podatki Zborov vstanovlyuyutsya sіlskimi, selischnimi that mіskimi radami. Zakonomіrno scho nadhodzhennya danogo Zborov toil Location deprivation in mіstsevih budgets prikordonnih areas at chomu in okremih s they stink skladayut dosit znachnі sumi.

Paysite Zborov Je yuridichnі individuals that gromadyani scho pryamuyut across the border. Ob'єktom opodatkuvannya vistupaє vehicles, yaky slіduє across the border. Zbіr styaguєtsya in diferentsіyovanomu rozmіrі in zalezhnostі od brand that potuzhnostі avtomobіlya.

Bids for Zborov proїzd teritorії prikordonnih on road transport, scho pryamuє for a cordon nastupnі:

for Yurydychna osіb that gromadyan Ukraine not bіlshe 0.5 neopodatkovuvanogo mіnіmumu dohodіv gromadyan:

for Yurydychna osіb that gromadyan іnshih powers od 5 to 50 dolarіv US.

Not spravlyaєtsya Danian zbіr proїzd for road vehicles, yaky zdіysnyuє transported across the border:

vantazhіv by means of state of order is the state-sponsored contract;

Ukraine gromadyan, SSMSC napravlyayutsya in zakordonnі vіdryadzhennya;

sportsmenіv scho vіd'їzhdzhayut on mіzhnarodnі zmagannya;

gromadyan, SSMSC vіd'їzhdzhayut in order cultural obmіnu on lіkuvannya, rehabilitation (dіtey) for a telegram to the funeral blizkih rodichіv.

Zbіr for vidachu allowed to rozmіschennya ob'єktіv torgіvlі an area poslug.

Obov'yazkovim mіstsevim Zborov Je takozh zbіr for vidachu allowed to rozmіschennya ob'єktіv torgіvlі an area poslug. Vіn vistupaє yak fee for the registration of that vidachu dozvolіv on torgіvlyu in spetsіalno vіdvedenih for tsogo mіstsyah. Paysite Zborov yuridichnі individuals that gromadyani, SSMSC realіzuyut sіlskogospodarsku, Promyslova produktsіyu that INSHI goods. Granichnі rates Zborov vstanovlenі rozmіrah in the following:

20 neopodatkovuvanih mіnіmumіv dohodіv gromadyan for sub'єktіv, SSMSC postіyno lead torgіvlyu in spetsіalno vіdvedenih for tsogo mіstsyah; 1 neopodatkovuvany mіnіmum dohodіv gromadyan a day for disposable torgіvlyu.

Diferentsіatsіya rates Zborov zdіysnyuєtsya in zalezhnostі od ploschі shopping Georeferencing, yogo teritorіalnogo rozmіschennya that produktsії mind.

Zbіr s vlasnikіv dogs.

Ostannіm in perelіku obov'yazkovih to zaprovadzhennya mіstsevimi radami Je zbіr s vlasnikіv dogs. Nadhodzhennya danogo Zborov neznachnі not zvazhayuchi on yogo i obov'yazkovіst to vіn yavlyaє him yaskravy butt obov'yazkovogo payment of expenses on spravlyannyu yakogo perevischuyut nadhodzhennya koshtіv.

Zbіr styaguєtsya-h gromadyan vlasnikіv dogs (krіm sluzhbovih) SSMSC prozhivayut in budinkah sovereign fund that Gromadska zhitlovogo that privatizovanih apartments. Zbіr splachuєtsya schorіchno, yogo boundary rozmіr for dog skin not guilty perevischuvati 10% neopodatkovuvanogo mіnіmumu dohodіv gromadyan.

Styagnennya Zborov s vlasnikіv dogs conductive organic zhitlovo and communal Gospodarstwa.

Meals for zakrіplennya materіalu that samostіynoї robots

1. The basic chomu polyagaє vіdmіnnіst mіstsevih podatkіv that zborіv od zagalnoderzhavnih?

2. SSMSC mіstsevі podatki that Zborov Je obov'yazkovimi to zaprovadzhennya authorities mіstsevogo samovryaduvannya?

3. Nazvіt mіstsevі podatki that Zborov, scho vіdіgrayut naybіlsh vagomu fіskalnu role.

4. Porіvnyayte Pratica mіstsevogo opodatkuvannya in Ukraїnі that in іnshih kraїnah?

5. Naskіlki efektivnosti pratsyuє іnstitut mіstsevogo opodatkuvannya in Ukraїnі?