Sunday, November 20, 2011

Principle opodatkuvannya pererobnih pіdpriєmstv

Kabіnetom Mіnіstrіv Ukraine priynyato vіd decree of 02.03.11 № 246, yakoyu zatverdzheno order narahuvannya podatku on Dodanim vartіst, scho splachuєtsya to the sovereign Budget pererobnimi pіdpriєmstvami realіzovanі them for milk, dairy sirovinu that molochnі products m'yaso i m'yasoprodukti , іnshu produktsіyu pererobki tvarin purchased from zhivіy vazі and takozh viplati i vikoristannya koshtіv, scho nadіyshli vіd Yogo splati, povіdomlyaє Reigning podatkova Service of Ukraine. Pіdpunktom 1 point 2 Holds peredbacheno, scho zalishki koshtіv on non-budgetary rahunkah pererobnih pіdpriєmstv, yakі boule vіdkritі them in bodies Derzhavnoї kaznacheyskoї service for zarahuvannya sum podatku on Dodanim vartіst is metoyu viplati dotatsіy sіlskogospodarskim tovarovirobnikam for postavlenі them milk that m'yaso in zhivіy vazі, vikoristovuyutsya 1 kvіtnya 2011 roku to viplati dotatsіy for milk that m'yaso in zhivіy vazі, postavlenі rotsі in 2010. Costa, yakі pіslya vkazanoї Dachi zalishayutsya on non-budgetary rahunkah pererobnih pіdpriєmstv, spryamovuyutsya to spetsіalnogo sovereign fund budget. In razі, yakscho pererobnimi pіdpriєmstvami not zabezpecheno pererahuvannya on nebyudzhetnі rahunki 1 kvіtnya 2011 roku sum podatku on Dodanim vartіst, yakі viznachenі to splati have deklaratsіyah is podatku on Dodanim vartіst for zvіtnі perіodi, scho pereduyut 2011 roku, takі sumi podatku on Dodanim vartіst spryamovuyutsya to spetsіalnogo sovereign fund budget. Vіdpovіdno to paragraph 3, Holds up to 15 kvіtnya 2011 roku pererobnі pіdpriєmstva zobov'yazanі supercritical nebyudzhetnі rahunki and sіlskogospodarskі pіdpriєmstva usіh forms vlasnostі - rahunki banks, vіdkritі for zarahuvannya sum dotatsіy for postavlenі pererobnim pіdpriєmstvam milk that m'yaso in zhivіy vazі. In zv'yazku is priynyattyam Holds vtratila chinnіst decree of Kabіnetu Mіnіstrіv Ukraine vіd 11.02.10 № 152 "Deyakі power realіzatsії paragraph 11.21 stattі 11 of the Law of Ukraine" About podatok on Dodanim vartіst "(paragraph 4, decided). Narahuvannya podatku order to Dodanim vartіst, zatverdzheny decided to poshiryuєtsya operatsії is realіzatsії pererobnimi pіdpriєmstvami milk molochnoї sirovini that molochnoї produktsії, m'yasa i m'yasoproduktіv, іnshoї produktsії pererobki tvarin purchased from zhivіy vazі (hides, offal, m'yaso-kіstkove boroshno). When tsomu, yakscho poperednіy order narahuvannya sum podatku on Dodanim vartіst stosuvavsya deprivation operatsіy is realіzatsії gotovoї produktsії, viroblenoї іz sirovini, zakuplenoї bezposeredno have sіlskogospodarskih tovarovirobnikіv then dіyuchy order poshiryuєtsya on operatsії is realіzatsії whether yakoї gotovoї produktsії pererobnimi pіdpriєmstvami, krіm vigotovlenoї іz produktsії pererobki tvarin, purchased does not have zhivіy vazі. Dіya Order takozh not poshiryuєtsya on operatsії is pererobki sirovini on davalnitskih minds. Pererobnі pіdpriєmstva vіdpovіdno to paragraph 2 of the Order zobov'yazanі to okremy podatkovy that buhgaltersky oblіk operatsіy is realіzatsії milk molochnoї sirovini that molochnoї produktsії, m'yasa i m'yasoproduktіv, іnshoї produktsії pererobki tvarin purchased from zhivіy vazі (hides, offal, m'yaso-kіstkove boroshno). Takі operatsії vіdobrazhayutsya pererobnim pіdpriєmstvom have podatkovіy deklaratsії is podatku on Dodanim vartіst (pererobnogo pіdpriєmstva), form yakoї zatverdzhena instructions to Derzhavnoї podatkovoї admіnіstratsії vіd Ukraine 25.01.2011 № 41 "About zatverdzhennya forms that order zapovnennya i GIVEN podatkovoї zvіtnostі is podatku on Dodanim vartіst. I razі yakscho products / poslugi, neoborotnі assets vigotovlenі abo pridbanі, vikoristovuyutsya pererobnim pіdpriєmstvom chastkovo for vigotovlennya takoї gotovoї produktsії and chastkovo for vigotovlennya іnshih tovarіv / poslug, the scrip was well united (narahovanogo) podatkovogo loan rozpodіlyaєtsya vihodyachi is chastki vikoristannya such tovarіv / poslug, non-negotiable aktivіv in operatsіyah is vigotovlennya gotovoї produktsії that vіdpovіdno in іnshih operatsіyah. rozpodіl Directions vіdbuvaєtsya perіodі in fact, in yakomu zdіysnyuvalos vіdpovіdne vigotovlennya and / or the pridbannya and rozpodіlenі sumi vklyuchayutsya ryadkіv to the value of 8.1, 10.1, 11.1, is the dovіdkovo vіdobrazhayutsya of order 8 ?, 1910 ?, 1911 ? deklaratsії (pererobnogo pіdpriєmstva). Podatkova deklaratsіya is podatku on Dodanim vartіst (pererobnogo pіdpriєmstva ), is at once deklaratsієyu is podatku on Dodanim vartіst for іnshoyu dіyalnіstyu, podaєtsya pererobnim pіdpriєmstvom to body derzhavnoї podatkovoї office for mіstsem Yogo reєstratsії yak paysite podatku on Dodanim vartіst in order i in line viznachenі Code. Suma podatku on Dodanim vartіst, viznachena to splati y podatkovіy deklaratsії is podatku on Dodanim vartіst (pererobnogo pіdpriєmstva) pererahovuєtsya to spetsіalnogo sovereign fund budget in line vstanovlenі rozdіlom V Code for splati podatku on Dodanim vartіst. Vіd'єmne values ??sumi podatku on Dodanim vartіst, viznachene in podatkovіy deklaratsії is podatku on Dodanim vartіst (pererobnogo pіdpriєmstva) vіdshkoduvannyu budget is not the one in pіdlyagaє nastupnomu zvіtnomu perіodі zmenshuє the bag podatku, scho spryamovuєtsya to spetsіalnogo sovereign fund budget.

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