Revenues from viglyadі zarobіtnoї pay, narahovanі (viplachenі) paysite podatku vіdpovіdno the minds of the labor agreement (contract), to a warehouse vklyuchayutsya zagalnogo mіsyachnogo (rіchnogo) opodatkovuvanogo income paysite podatku i є bazoyu opodatkuvannya podatkom income fіzichnih osіb. Pro chain povіdomlyaє pres office DPІ have Chernіgovі pm. Pіd hour narahuvannya dohodіv have formі zarobіtnoї base pay opodatkuvannya viznachaєtsya yak narahovana zarobіtna fee zmenshena on the bag єdinogo vnesku on zagalnoobov'yazkove Sovereign sotsіalne strahuvannya, insurance vneskіv to nakopichuvalnogo fund, while vipadkah, peredbachenih law - obov'yazkovih insurance vneskіv to nederzhavnogo pensіynogo fund yakі vіdpovіdno to law splachuyutsya for rahunok zarobіtnoї pay pratsіvnika and takozh on the bag podatkovoї sotsіalnoї pіlgi for її nayavnostі. Vіdpovіdno to Section 167.1 of Article. 167 Podatkovogo Code of Ukraine rate podatku becoming 15 vіdsotkіv bases opodatkuvannya schodo dohodіv obsession, in fact chislі, Ale does not have viklyuchno formі zarobіtnoї pay, іnshih zaohochuvalnih that kompensatsіynih viplat abo іnshih viplat that vinagorod, yakі viplachuyutsya (nadayutsya) paysite with zv'yazku is labor vіdnosinami that for tsivіlno and legal contracts; vigrashu a sovereign that nederzhavnu penny lottery vigrash gravtsya (Participants) otrimany vіd organіzatora azartnoї gris. In razі yakscho zagalna scrip otrimanih paysite podatku have zvіtnomu podatkovomu mіsyatsі dohodіv perevischuє tenfold rozmіr mіnіmalnoї zarobіtnoї pay, vstanovlenoї law on 1 sіchnya zvіtnogo podatkovogo rock, tobto perevischuє 9410 UAH., The rate of becoming 17 podatku vіdsotkіv sumi perevischennya is urahuvannyam podatku, well united at the rate ( 15%). Vіdpovіdno to the Law of Ukraine "About Sovereign budget of Ukraine for 2011rіk" mіnіmalna zarobіtna fee of 1 sіchnya 2011 roku becoming 941 UAH. Napriklad have razі yakscho paysite podatku otrimav mіsyachny dohіd have viglyadі zarobіtnoї pay, scho dorіvnyuє UAH 10 000., The agent responsible podatkovy vikonati nastupny algorithm opodatkuvannya danogo income: Base opodatkuvannya to yakoї zastosovuєtsya rate podatku 15% stanovitime 9410 UAH. for virahuvannyam єdinogo sotsіalnogo vnesku, tobto 9410 UAH. - (9410 USD. X 3,6%) = 9071, 24 hrn., De 3,6% - єdiny sotsіalny contribution into. Base opodatkuvannya to yakoї zastosovuєtsya rate podatku 17% vіdpovіdno stanovitime 590 UAH. (10 000 UAH. - 9410 UAH.) For virahuvannyam єdinogo sotsіalnogo vnesku, tobto 590 UAH. - (590 grn. X 3,6%) = 568.76 USD. Dalі viznachaєtsya scrip podatku: - a rate of 15% opodatkovuєtsya dohіd 9,071.24 USD., H yakogo podatok dorіvnyuє 1,360.69 USD. - A rate of 17% opodatkovuєtsya dohіd 568.76 USD., H yakogo podatok dorіvnyuє 96.69 USD. Otzhe, vihodyachi is butt zagalna scrip podatku, scho pіdlyagaє utrimannyu podatkovim agent is mіsyachnogo income paysite podatku UAH 10000. becoming 1,457.38 USD. (1,360.69 USD. + 96.69 USD.)
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