In the transitional provisions of the Tax Code provides standards that will contribute to curb the abuses and financial fraud in VAT refunds for agricultural business. Told about this in an exclusive comment UBR.UA director of audit company Elena Makeeva. "According to the agricultural businesses should be noted that in the transitional provisions of the Tax Code provides that temporarily until 2014, the company, besides the main producer can not charge VAT on goods, which refers to certain codes. These codes include cereal and industrial crops . That is, if the enterprise is engaged in the resale of industrial crops and this is code - they can not charge VAT, that these operations are "not subject" VAT ", - said E. Makeev. She explained that the producer, who grows corn, will have a VAT charge tax liabilities, but the company that buys - will not be able to have a tax credit. "Why is this done? I think this is done in order to prevent the schemes that were in Ukraine to export grain. Thus, those who resells corn, could not get the budgetary compensation. Because many who sell grain , then it exports, and this is not always the actual exports, abuse laws. "And in order to prevent these abuses and financial fraud provides such a rule in NC" - summed EV Makeyev. Recall that in the State Committee analyzed the norms of the Tax Code, which positively influence the development of business. 1. Reduced the amount of local taxes and charges from 15 to 4. Repealed as ineffective following local taxes and fees: tax advertising communal tax, market dues, fee for issuing a warrant for the apartment; fee for participation in races at the track, collecting a win at the races at the track, collecting from persons involved in the game pari-mutuel racetrack and, collecting the right to use local symbols; fee for the right of the film and telesemok; Charges for local auctions, competitive sales and lotteries, and collecting from dog owners. 2. Provided for a phased reduction in the tax rate on profits of enterprises: from 1 April 2011 to 31 December 2011 inclusive - 23% from 1 January 2012 to 31 December 2012 inclusive - 21% from 1 January 2013 to December 31, 2013 inclusive - 19% from 1 January 2014 - 16%. From 1 January 2014 provided for reduction in the rate of value added tax - up to 17 percent. From 1 January 2011 reduced the tax rate on dividends paid to individuals, from 15% to 5%. 3. In order to stimulate investment and renewal of fixed assets in the Tax Code provided for the introduction of tax holidays for certain sectors of the economy. Temporary exemption (5-10 years) from the profit tax of enterprises: - light industry - in the provision of hotel services - ship and aircraft - from the sale of power generated from renewable sources of energy - mechanical engineering enterprises for agro-industrial complex - producers of biofuels - in publishing books. 4. For the period from 1 April 2011 until 1 January 2016 applied rate of 0% for income tax payers in which the amount of income each tax reporting period cumulative from the beginning of the year does not exceed three million hryvnia, and who meet the criteria established by the Code. 5. Provides preferential tax treatment of Value Added Tax for the following industries: manufacturers of space technology, the industry of aircraft; publishers books. 6. Retained preferential tax treatment of VAT agricultural producers and fixed agricultural tax. 7. Granted the right to use the fixed agricultural tax producers who specialize in the production (cultivation) and processing of plant products for indoors (growing vegetables and plants in greenhouses, mushrooms). 8. A mechanism of automatic fiscal VAT refunds in the case where the taxpayer meets the criteria established by the Code. 9. Provided for charging a penalty equal to 120% discount rate the National Bank of Ukraine at the amount of budgetary arrears to reimburse the VAT is not returned by the taxpayer within the prescribed code of life. 10. Abolition of taxes on owners of means of transport (reviewed application fee for first registration of the vehicle). 11. Penalties for violation of tax laws for the period 1 January to 30 June 2011 applied at a rate of not more than 1 hryvnia for each violation. 12. Established a penalty of 1 hryvnia - perfect for first time violations of the Law of Ukraine "On the application of registrars payment transactions in retail, catering and services" for the payment transactions using a PPO to an incomplete amount of cost of goods sold (services), failure of payment transactions through the PPO with the fiscal regime of work, inconsistencies amount of cash in place of the settlement amount of money specified in the daily report or print the appropriate settlement documents. 13. Convergence of tax and accounting to determine income, expenses and depreciation charges income tax payers.
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