Chi vіdnosyatsya to warehouse vitrat, scho vrahovuyutsya at obchislennі ob'єkta opodatkuvannya, vitrati for Collective agreement scho polіpshuyut minds pratsі, pіdvischuyut produktivnіst, napriklad: Landscaping kabіnetіv, obladnannya kіmnati vіdpochinku, dushovoї kabіni, strahuvannya Zhittya robіtnikіv budіvelnih spetsіalnostey i etc. Roz'yasnyuє vіddіl masovo-roz'yasnyuvalnoї robot that zvernen gromadyan DPA y m Sevastopolі: Warehouse vitrat that order їh viznannya vstanovleno have stattі 138 rozdіlu W Podatkovogo Code of Ukraine. Zgіdno paragraph 138.1 stattі 138 Podatkovogo Code of Ukraine vitrati, scho vrahovuyutsya at obchislennі ob'єkta opodatkuvannya, skladayutsya іz: - vitrat operatsіynoї dіyalnostі, yakі viznachayutsya zgіdno is 138.4 points, 138.6 - 138.9, 138.11 tsієї stattі: - іnshih vitrat, viznachenih zgіdno set points 138.5, 138.10 - 138.12 tsієї stattі, paragraph 140.1 stattі 140 i statteyu 141 tsogo Code; krіm vitrat, viznachenih in paragraphs 138.3 tsієї stattі that have stattі 139 tsogo Code. Zokrema, zgіdno is the paragraph є) pіdpunktu 138.10.1, paragraph 138.10 stattі 139 rozdіlu Podatkovogo code to the warehouse іnshih vitrat vklyuchayutsya takі zagalnovirobnichі vitrati, yak vitrati on ohoronu pratsі, tehnіku BEZPEKA, ponesenі vіdpovіdno to Zakonodavstvo. However, on day sogodnіshnіy dіє Law of Ukraine "About opodatkuvannya pributku pіdpriєmstv. Vіdpovіdno to stattі 19 of the Law of Ukraine "About ohoronu pratsі" that Articles 5 i 8 of the Law of Ukraine "About opodatkuvannya pributku pіdpriєmstv" decided vіd KMU 27.06.03 № 994 zatverdzheno perelіk zahodіv that zasobіv is ohoronі pratsі, vitrati on zdіysnennya that pridbannya yakih vklyuchayutsya to gross vitrat. Vrahovuyuchi those scho rozdіl III Podatkovogo Code vstupaє in dіyu tіlki is 04/01/2011 rock, mozhliva slit rozrobka vіdpovіdnih the normative aktіv, scho mozhut dodatkovo konkretizuvati perelіk vitrat on ohoronu pratsі.
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