Over the course of all hours, the ranks of the rural lands have been actively pursuing indirect payments to the power of vitrates.

Indirect tribute - tse the tribute of vitrati and іtlach їkh more than that, which is more than vitracha, that is, tse the tribute of living. The payer of such tribute is the product, the service that is bought at a price, until the tribute is included. The peculiarity of the tax payments of the field is in the fact that the one who pays for the budget is not the one who pays, but the one who collects the tax from the customers when selling them goods, the viconious robots, the services given, the smell and are called indirect.

Indirect tribute - tribute, which is due to its economic nature є a surcharge to the price of goods, robit (service), which is realized. The price of a tribute is given to the parties, payments, deducted from the collection of products, excise taxes, the tax from the sale, and from the collection of products.

To assess the efficiency of systems and indirect taxes in the case of the new practice, the following criteria should be used:

• - neutrality: the tribute is guilty of the yaknaymenshe pouring in on the order of the virobnik and the vibrant buyer, tobto. economical performance due to the prodigious tribute may be minimal;
• - fairness: the tribute to the family is politically accepted by the inheritance of income, tobto. the tribute is guilty of supervising the payment of changes in other tributes, or at the system of social payments;
• - price stability: the tax is not guilty of producing up to inflationary processes and in the period the tax is in advance, the same in the future;
• - arrival: the tribute is guilty of providing the state with the necessary revenues and, as much as possible, not allowing the unification and improvement of the income;
• - administrative simplicity: the tribute is not enough for minimizing the vitrates from the calculation, the payment by the paid person of the taxes, and the taxation and control over the taxation by the taxable organ.

Due to its economical nature, indirect income tax can be classified as universally (PDV) and special (excise).

The current theory of taxation has two main systems of contraction of indirect taxes:

one-stage zbir:

access to parts of zbir.

One-stage transfer of transferring the toll is pulled down once at the stage of virobniting the amount of money. There are three subsystems available:

tribute from virobnik:

wholesale tribute;

tribute from distribution turnover.

The tribute from the virobnik is reduced by the deprivation of the sector. It is especially special for the collection of polygons from low vitrates for administrative tax, the number of paid payers is small, and the number of people paid for it is small. Ale tsya perevaga is overtaken by low shortages.

According to the first, the branch production has a low level of virobnicheskih enterprises. It is necessary to turn on all of these enterprises in order to produce the scheme of payment before the tribute becomes "piracy", and with the help of minimization of the return grip of enterprises, working in a single lancet stimulus, until the vineyard. The inheritance of such a system is less effective and efficient.

In a different way, with the vicarious system of the given system pulling the tribute, they will take care of their neutrality, tobto. yielding traction grows unevenly. Dawn, a small part of the tribute in the price of identical goods in can be seen fallow from the number of enterprises that are used by the lancet.

The wholesale tribute will be collected at the stage, before the distribution sale. As a rule, with a tribute from a vyrobnik, here it is possible to save a shortage earlier, but there will be a number of paid tributes, but it is difficult to get additional tolls with an administrative tribute.

A gift from the distribution turnover will be bought by both distributors and wholesalers for supplying and supplying products to non-negotiable customers. The base of the payment is for the distribution of prices, which does not allow discrimination between the various channels for the distribution, but there are fewer paid tolls for the rapid expansion, which will reduce and delay the administrative procedure.

On the basis of a one-stage collection of access to parts of the collection, there are several stages of the process of virobnification and production, and there may be submissions for:

cumulative accessibility of parts of zbir;

Non-cumulative accessibility of parts of zbir.

In the cumulative cascade system, the tribute is drawn together at the stages of virobration and growth. The main shortcomings of such a system є:

significant cascading effect, tobto. yagar yagar grows bigger, which brings the distance to life. Moreover, the scale of such a "piracy" is due to the single-stage systems, the collection is larger and larger, and the amount of money will go to all the stages of production from the virobnik to the survivor;

Due to the competition, the scores for the greater triviality of the rosy lanceug, the sucker rod is also growing.

As a heritage, such tributes were rightly accepted by the most efficient and non-rinky ones, some of the stink can be contracted without sacrificing the results of economic efficiency, perhaps a glimpse mechanism, and in this case, it is possible to subtract a certain amount of money. Tim himself will reduce the economic effect as a result of the suspension of the process and the specialization. On the other hand, with the method of minimizing the taxation of the winery, the cost of the vertical integration of the organization, as it wants to the state of all the stages of the virobability, but the goal is to get rid of the special social direct

It means that the shortages become dominant at the high tax rates.

It’s not paradoxical that altogether cumulative systems, with all the shortcomings, have developed the most widening and have already become more and more widespread and continue to grow in the suburbs until now, as the basic systems for tightening indirect payments. Shvidshe for everything, tse wiklicano with one, ale, even more important, agony. Vono polyagaє have secured a high income to the budget of the state for a low tribute rate. If the rate of the tribute goes beyond the border "to finish low", the tribute becomes a galma of economical development and production of a new value.

Non-cumulative access to parts of the market is represented by a tribute to the party, which is an important lucrative source of income for the budget of a large part of the country. It means that the victorious system of the given system allows the implementation of the cumulative system, and practically all the inadequacies are unique.

The economic significance of this tribute will be explained by the deprivation of the fact that the powers have a developed Rink system of PDV with the help of a change in Rivnova. Tse reach through those who order from the physical wine vikonuє regulate that stimulating role.

The main transfer of PDV is at the fact that it’s a building pressure for a regulating inflow at a streaming crisis of an impending virus that at an accelerated vitisennia of a market of weak virobniks. Vіn vikonuє will play the role of the midwife at the highest level of nasichenostі rinku, if the client reacts to the price of goods for the quickest obsyagu, and the virobnik - the decrease in the price of expanded virobnitstva.

PDV є by an indirect access to a partial tribute, the chances of entering the price of the product and the result will be paid by the customer. On'ktom vystupaє given vartist, sub''ktami - legal individuals directly from the galuzeo affiliation, the form of power.

The main passes PDV є:

Victory of the Single tax rate for all galuseys or for some unified rates of the same amount as for the additional galuzei, for the additional rates for the extra galuzei;

securing a real ryvnya opodatkuvannya for all galuzei and types of economic activity, including the scope of services;

simplicity and reliability of the procedure for tightening a fee for a paid person and a feeder for organs;

stable growth of incomes of the state;

Possibility of harmonization from the support of the other powers.

The MPE is also effective because of the regulation of economic efficiency: to stimulate the increase in export potential, the whole sum of money will be turned around for the exporting companies, united at the front stages.

On the negative side of the PDV, it is necessary to see the regressive character of the endangered person and those who don’t transfer the new calculation of the vitrat virobnity. Ponad those who have paid tribute to the increase of administrative vitrates at the link with the extension of the stake of paid taxes.

Assessment of the role of MPE in the economy of Bilorus is ambiguous. Practitioners take a toll on the tribute so that they will more likely to neglect the budgetary consumer, and analysts criticize him for losing the financial nature, inadequacy of the tribute base and high rates.

The Republic of Belarus is stagnating in one stage of the system and the tightening of indirect taxes. Mova yde about taxes from a virobnik (excise tax) and from a salesman (taxes from a sale, taxes from an okremia vidi service).

Overwhelming indirect taxes:

• 1. Indirect taxes are characterized by the simplicity of payment and regularity of the budget. Utrimannya that control over the overhaul of indirect taxes does not require an extension - a fee for the apparatus.
• 2. Oskіlki indirect tribute to increase the income of the state for the growth of the population for any good, then the smell is great for the country, which will progress in the economic plan.
• 3. Tributes are poured into the sukupne with a way to increase the price of this product. At the same time, there is a particularly important stream of power in the supply of products that are great for the health of the nation and morality.
• 4. Direct tribute, from the position of the dweller, rallying the state for nothing, indirect tribute of veiling at the price of goods, as the price is increased by the tribute, then all one will accept the necessary product.
• 5. For the end-to-end recipient of an indirect tribute, they will start by the time of living, by the hour, close to the moment introduced, in the daytime, in the primus character, in the daytime, without being lost in the hour.

Until a few indirect taxes, you can get the following:

• 1. It is practical to pay the tribute to the head of the family, and to form it by the members of the family. Direct donations cover the middle of the donation, indirectly there is the principle of self-donation, and the margin of additional indirect donations, the payer himself regulates individual donation.
• 2. Oskilki the right to contract indirect taxes may not be barred from being overridden by political struggle;
• 3. Indirect taxes fall on some individuals disproportionately to their capital or income, overwhelmingly tightly low-paying people of the population.
• 4. Indirect tributes for the minds of rooted rinkovyh wins will line up the size of the influx of people, the scores for the minds of the competition, which, depending on the possibility of increasing the price of the amount of indirect taxes, especially at different rates of civilization.

You call it a direct tribute so that you can unite without a single person in a special way, as the state is in the region.

Direct tribute - tribute, which are set by binding payments, in order to pay off which є income (income). Before a change of direct taxes, a tax for income and income is included, a tax for an income and income, a tax for a feebleness, a single tax for an individual income and a tax for an income, an income for a grain

Possibility of optimal reporting of direct and indirect support is one of the main strategic problems of policymakers. Seemingly, in the countries of the region, from the developed market economy, the tax system is heavy to direct taxes, which without a priori realize both financially and the same function of taxation.

Historically, the direct taxes were earlier than the indirect ones. Direct taxation is the simplest and most efficient form of tightening of taxes. Cob types of straight boule taxes: tithe, chi per capita, taxes are common.

It means that the direct payments can historically be divided into three main types. About the first kind of tax є material capital, at the same time, there are some incomes (tax on land, tax on land, tax on decline and gift). About a different kind of tribute in the form of self-determination, it does not show a special capital, like a special salary, livelihood, profession (pay tribute, tribute from a major community, dividendy). About taxation in the third type є sukupna is the scope of material, financial and individual capital from virobnistvі (tax for income, tax for promiscuity). Yak bachimo, direct taxes are at their core, or specialty, or come, right away from the dzherel, or just right on the way.

Hecklers of direct support for the most progressive form, oskilki, in the first place, come to the back of the financial institution of the payroll, but, in other words, to see the singing difficult ones when we go to the middle of the road.

In a given hour of straight feeds, they form the basis of feed systems rozvinenikh lands ah, to that the stench may stink the low pass at the time with the other types of taxes. The main crossings of the direct route are located near the offensive:

• 1. Economic - direct payments give you the ability to establish a direct deposit between the income of the payer and the payments to the budget.
• 2. Regulatory - direct support є an important financial importance of regulating economic processes (investment, accumulated capital, daily living, daily activity).
• 3. Social - direct payments are received in such a way that large payments may be received by the members of the partnership, as may be more highly paid. Such a principle of opodatkuvannya vvazhashim the most fair.

Protected by the meanings and shortcomings of the direct taxes:

• 1. Organizatsiynі - direct form of opodatkuvannya vimag folding mechanism The tightening of taxes, the fragments of the tied up with the folding methodology of the accounting department and the visibility.
• 2. Control - control over the direct payments of the demand for the expansion of the payment apparatus and the distribution of modern methods in the area of ​​control over the payment.
• 3. Police - direct taxes tied to the possibility of improving the tax payments due to the lack of financial control and the manifestation of commercial administration.
• 4. Budgetary - direct support for the development of rinkovyh vіdnosin, that only in the minds of a real rink, a real rink price can be formed, and, moreover, a real income (arrival) can be made against such a maturity. That is, direct payments are not promising but a stable income to the budget.

In addition to indirect payments and a few contributions from the form of incomes to the budget, to make direct payments and payments, before the change of which includes a tax on income and income, an income tax, a tax on insecurity, a single tax from an individual income

Straight tribute. Perevagi:

1. Economic- Direct payments give the opportunity to establish a direct deposit between the payer's income and payments to the budget.

2. Regulatory- in the provinces from a developed market economy, it is a direct financial support є an important financial importance of the regulation of economic processes

3. Social- Straight tribute to the tribute to the talent of such a rank, so great tribute to the vitrati may be those of the members of the partnership, from those of whom you come.

Shortcomings: 1. Organizational- The direct form of the transfer to the folding mechanism of the pulling of the taxes, because tied up with a folding methodology for accounting and tax payments. 2. Control- Control over the proper way of tax payments in the form of an extension of the tax-free apparatus and the distribution of modern methods in the area of ​​control of the pay-out person. 3. Police- Direct payments are tied with the ability to improve from these payments through inadequate financial control. 4. Budget- Directly opodatkuvannya vimagaє singing development of rinkovyh vidnosin, tk. Only in the minds of the real market, the real market price can be formed and the real income can be obtained, but not the victories and the beatings, for that the direct payments are not promising but a stable income to the budget.

Indirect taxes. Perevagi: 1. Organizatsiynі- Indirect taxes are characterized by the simplicity of payment and regularity of the budget, and the control does not mean the expansion of the tax-paying apparatus. 2. Budget- Because Indirect payments to increase the income of the state with the help of the growth of the population and to the good, all the stinks of the great lands, progressing in the economic plan. 3. Political–It is not straightforward tribute of veiling at the price of goods і as a paysite і learned, but at the price of getting paid, in the same way we will take away the necessary product. 4. Police- taxes are injected on a sukupne with a way to increase the price of that particular product, with an important stream of power flowing into the supply of high-quality products for the health and morality of the nation. 5. Economic- for the end-to-end recipient of an indirect tribute, it will start with a change in the rate of living, pay by hand at the hour, close to the moment brought in, in the presence of a primus character, and do not require the accumulation of singing sums.

Shortcomings: 1. Tight for those who are rich: the actual payment of the tribute is received by the head of the family, and it is formed by the members of the family. 2. Political- the right to contract indirect payments to the mayzhe is not disputed. With the help of political struggle, call out a flock of income from an income. 3. Social and economic- okremі individuals to rally indirect taxes not proportionally to their income and capital, overwhelmingly tight-fitting low-paying people of the population. 4. Pidpryamnytsky- Indirect tribute for the minds of the deceived rinkovyh vidnosin will be surrounded by a large amount of income, because for the minds of the competition, which depends on the possibility of adjusting prices for the value of indirect taxes, especially at the time of adjusting the rates of these taxes.

Formation of the tax system, the classic ambush and encouragement.

Podatkov system- the price of taxes, collection and payments legally fixed by the whole state, principles, forms and methods of establishment, changes in payment; diy, if you will not be able to pay the tax, the control and approval of the violation of the tax legislation.

Criteria scientific priming feed system: 1) systemic pidhid; 2) root base; 3) the manifestation of the legislative basis; 4) the formation of singing ambushes (economic, legal, organizational).

The economic principle of the support of the boule was formed for the first time by A. Smit in the robot "A message about the nature and the reasons for the wealth of the people" (1776).

Economic ambush: 1. Gospodarska Nezalezhnist that freedom of the payer of taxes is based on the rights of private authority. 2. Fairness- Rivniy obligations of huge people rallying taxes in proportion to their incomes. 3. Value- sum, way, hour of payment may be made in advance, see a paid person. 4. Personality- the tribute is guilty of being paid at such an hour and in such a way that it represents the greatest benefit to the toll payer. 5. Economy- Vitrati on a tight tax may be the smallest;

The German economist Wagner formed the following the principle of stimulating the tax system:

1. Ethical: a) the amount of taxes; b) inadequacy of special freedom in case of taxation and contraction of taxes; c) the proportion of the support from the plateau-ability.

2. Principles of tribute management: a) the value of the information; b) the success of the payment for the payroll; c) the cheapness of the contraction and the minimum of the yield navantazhennya.

3. People's State Principle: a) the proper vibir dzherela tribute; b) the combination of sukupnyh taxes from such a system, as if it would have provided sufficient support for the budget.

Podatkov system of Ukraine, ambush and motivate.

Today it is brought to life that a power without taxes is a utopia. Tributes are the main form of income for the state in the current civilized suspension.

The formation of the sovereign independent taxation system of Ukraine began at the turn of 1991-1992. So, 5 breast 1990 p. the Law of the Ukrainian RSR "On the budgetary system of the Ukrainian RSR" was adopted, and 25 chervnya 1991 p. - The Law of the Ukrainian RSR "About the system of opodatkuvannya". With such a rank, the root of Ukraine's autonomous system is sealed.

At the connection with the voices of the independence of Ukraine and the transition of the economy to the marketplace from the 1st of 1992 p. a new package of new legislative acts was introduced into the set of new legislative acts from the date of approval, the revision “About the tax for the payment of the payment”, “About the excise tax”, “About the taxation of income” of enterprises and organization ”and the low ones.

Principles to Induce the Tax System of Ukraine formed by the Law of Ukraine "On the system of opodatkuvannya" dated 18.02.97 r. 1) stimulation of dilovoy activity; 2) the obligation to pay taxes; 3) equal value and proportion; 4) parity; 5) social justice; 6) stability; 7) economical russet; 8) equal payment; 9) competence; 10) Uniformity of the entrance; 11) availability.

Inspecting the Law "About the system of opodatkuvannya".

The rates, the mechanism of collecting taxes and collecting taxes and taxes from the taxation cannot be established, for changing the laws of Ukraine, except for the laws about the payment.

Taxes and taxes, which are not transferred by the law, do not pay for taxes.

Amendments to the amendments to the law and laws about the payment of new taxes, tax rates, the mechanism of paying not less, not less than 6 months before the ear of a new budgetary rock and gaining honor from a new rock.

Officials, indicators that structure of the tax system.

Officials: 1. Proportions, which were common in the country, at the root of functions and central and microscopic organs sovereign power. 2. A part of the payments in the middle of the dzherel arrived in the budget. 3. The stage of control of the central administrative authorities over the bodies of the local government.

Indicators: I. Economics:- yielding oppression, - allocation of income from internal and external trade, - allocation of direct and indirect payment, - structure of direct payments, - structure of indirect payments. II. Policy and Legal:- Spіvіdnіshennya competence of the central and mіscevіh organs of power, - Rіznі tribute, - Rіznі rates, - Rіznі income.

The structure of the fold system: 1) system of flexible organs; 2) the system is the principle of tax legislation; 3) ambush the taxing policy; 4) the order of distribution of taxes for budgets; 5) fund and methods of tax control; 6) Vir_shennya of problems Usunennya pod_yaynogo opodatkuvannya tosho.

The structure of the tax system in Ukraine:

The state budget є the supremacy of the land, with the help of some of the land of the land, is formed from taxes, which can be either direct (payments to the landowners of the land), and indirect (payments to the landowners of the land through the middleman).

The need for a sub-tax on two categories: direct and indirect tied to the classification of the method of contraction. There is a functional system of support for our country, one for its own possibilities of supplying both direct and indirect options. In general, there is a direct contraction without an income (myna). Voni viznachenі vіdskomu that base for calculation. Indirect tribute is given to the realized comrade. The one who sells the comrade and the servants (commercial), including the price of the product, and then, having eliminated the income from the sale, he turned the part of the state at the sight of the fence.

To go, where the category of taxes, how to continue, to pay for the purchase of the product, and the seller is deprived of the middleman between the kingdoms and the state. Protest will drink a lot of freedom and obsyagiv in indirect gatherings and even from a virobnik. The tribute is tied to the same products, services.

Concept

Indirect tribute is due to this reason, that the stench is drawn from the virobnik, and from the final purchase of the product. The stench to give zmog means to improve the state budget. Їх actively vikoristovuyut as well as products of mass drink.

Headquarters

The fact of the presence of MPE and excise taxes up to the same category is indicated by the following points:

• Possibility to pour in on the growth rate of fast delivery of goods.
• Є a clerk regulating prices comrade.
• Inject into the population.
• Generation of budgetary arrivals.

Indications of direct and indirect

In the table below, there is a selection of information about the information about the two categories of taxes.

PDV: characteristics

Until the main types of indirect taxes are applied:

• tribute for a grant of partiality (PDV);
• excise tax.

MPE at the rest of the rock I will save about 30-35% of all income to the budget of our country. The maximum permissible emission limit must be up to the federal level. The main specialty is that the whole part of the product is covered with a tribute, if the part is not given, it is in the early stages of production.

Most of the goods in our land are lined with the same PDV. Protect not to lie down to the whole category come see products and services:

• comrade of the medical sign;
• servants for a glance for the ailment;
• servants from preschool children;
• food products at school and medical rooms;
• servants of the archivuvannya;
• transportation of passengers at the place (settlement);
• ritual servants and

Reporting list of submissions under clause 3 of Art. 149 of the Tax Code of the Russian Federation.

As soon as the company works with the products (services), if it doesn’t come out, it’s okay. Also, the distribution area will be stuck for the lower MPE rates. Possible rates: 0, 10 and 18%.

The rate of 0% is used for international transport, for international transport, for transporting gas and naphtha.

The rate of 10% is fixed for the next groups of goods:

• a number of products (tsukor, sil, hlib, boroshno lean);
• children comrade;
• medicinally assigned;
• druk that period;
• transported by l_tak;
• pribannya thinness for breeding too thin.

All comrades, not included in the list, are sold at a rate of 18%. Yakshcho the company for the quarter has set aside income lower than 2,000,000 rubles, I won the right to submit an application to the authorities otrimannya zvіlnennya from the MPE.

The PDV has its own passages and the shortcomings in the victorian process.

Main passages of PDV:

• Possibility of outputting the input MPE;
• The marriage of partners' wives from Timi has been promoted, which is a great paid person of the PDV in the country.

Main shortcomings:

• Significant sums paid by enterprises;
• parts of the reversal from the side of the lateral organs.

Excise tax

To impose excise taxes up to indirect taxes.

With a handful of cimonds, he was transferred to opodatkovuvati to a friend, to drink on yaks, to negatively mean the health of customers (butt, alcoholic products and tyutyun). For the help of excise taxes, the state is able to speed up the sale of these goods. Okremoyu category є items rozkoshi, which are also subject to excise taxes.

On the current list of goods subject to excise taxes, significant:

• alcoholic products;
• tyutyunova products;
• passenger cars;
• motorcycles;
• gasoline and diesel;
• olives for dvigun_v;
• extinguisher for lіtakіv yak paliva;
• natural gas;
• firewood for stoves

Tax rates for excise taxes set at Art. 193 of the Tax Code of the Russian Federation. For the current year, these rates are set until 2020. Calculated excise taxes and tax rates for leather goods. Zagalna sum is counted for pods of the month.

Among the main crossings of excise duty can be named:

• - the moment you pay the tribute, the moment you sell the goods;
• uilennya from splati є to finish foldable;
• the sum of the allowance is pererakhovutsya navit for the arrival of the day.

Method of rozrahunku PDV

Indirect feeds with butts of rosrahunks (PDV) are presented below.

PDV = NB * Z / 100,

de NB - sub-base, the so-called.

З - rate,%.

Rozrakhunok PDV in this number means that it is necessary to see a tribute, pledges from pidsumkovy sums. Vikoristovuєmo formulas:

MPE = C / 1.18 * 0.18 - at a rate of 18%,

MPE = З / 1.1 * 0.1 - for a rate of 10%.

de S - suma, scho including PDV, the so-called.

The butt of the rozrahunku PDV is aimed lower.

Visited to the company TOV "Orion". Won realizing a lot of products from the viglyad 50 yew. one for the price of 100 rubles. The rate, scho vikoristovutsya, become 18%. The price fee is not included. Rozrahunku technique:

• It is significant that the party does not participate in the MPE:

100 * 50,000 = 5,000,000 rubles;

• visually significant MPE:

5,000,000 * 18/100 = 900,000 rubles;

• viznachamo sum with PDV:

5,000,000 + 900,000 = 5,900,000 rubles;

• The largest option for the distribution of the pidsumkovo sumi:

5,000,000 * 1.18 = 5,900,000 rubles.

The documents have an accountant in the order:

• part without MPE - 5,000,000 rubles;
• MPE 18% - 900,000 rubles;
• Price for PDV - 5,900,000 rubles.

Butt rosrakhunku excise

I have a little bit of formulas for the distribution of the given tax:

• Fixed rates:

de V - obsyag viruchki for food excise goods, od.

CA - excise rate, rub.

• Interest rates (ad valorem):

A = St * CAk / 100%,

de St - part of excisable goods sold, so-called;

Sak - the rate of excise duty at% of goods;

• combined rates:

A = B * CA + St * Sac / 100%.

Income tax and indirect tax payments

Direct taxes are paid to the main income, which is overbought by the authority of the payer of taxes. Such tributes, as straightforward, will raise the budget of the country with a significant rank. However, there is one shortcoming: there can be more prikhovannya part of the rosary base and taxes in that number. Such a camp is valid until the destabilization of the financial system of the country.

The income tax and the indirect tax payment may be the first step in the business. At that hour of the category of goods, it’s possible to get ready, to form according to the principle of a surcharge on the price of goods or services. Sellers from a friend, who are realizing, include a portion of such payments. Let's see the power. It is not possible to find a place before the arrival of the enterprise of the place and not to receive an arrival.

Importation of goods

Importation of goods and payment of indirect taxes is a price option for the calculation of the country’s viplat, which is the organ of the issuance of goods.

• When importing goods from countries, as they take part in the Union of Mite, the whole tribute is required to unite the Russian Federation.
• And for the import from the countries of the United Arab Emirates, the tribute of the demand pererahuvat until this land, de cost to the owner of the goods. The warehouse of SAEC includes such territories, yak Bilorus, RF, Kazakhstan, Kyrgyzstan, Virmenia.

Split order

The procedure for paying indirect taxes for the transfer is the visibility of the declarant, so that it is a purchase.

It is necessary to take the following points before respect:

• the manifestation of the level of MPE;
• zastosovovana mitna procedure before the hour of importing valuables;
• MPE rate;
• formula for a payday.

Vypadki zvіlnennya vіd splati PDV. At st. 150 of the Tax Code of the Russian Federation є a change of goods, for the imported ones, no MPE requirement is required.

The procedure for paying indirect taxes can also be laid down as a tax procedure, in order to pay a friend to an import.

At least the procedure is injected into the whole release of goods from the Russian Federation, as shown in the table below.

Svyaty apply for indirect taxes to the Ministry of Finance of the Federal Tax Service, de the buyer cost on the obliku.

It is necessary to start the PDV on the day of receipt of the goods before the confirmation of the documentation. As soon as the sum of the foreign currency is recognized, all the stinks are converted into rubles at the current exchange rate of the Central Bank of the Russian Federation.

Term of payment of a tribute - up to the 20th of the month, inclusive of the month, which goes by the month of the arrival of goods. Some documents are prepared at once due to payment:

• submission of the declaration from the MPE;
• bank vipiska;
• documentation for the hour of transport;
• agreement from the postmaster;
• іnshe.

Declaration

Terms of submission of the declaration with indirect taxes stipulated by clause 20 of the Treaty on the Eurasian Economic Union dated May 29, 2014.

At the end of the protocol, the declaration is filed before the 20th of the month, which is offensive for the noble one. Yak zvitny mіsyats vistupaє:

• the month of the arrival of goods, which are imported;
• May, who needs to pay a leasing fee according to the contract.

For the supplement to the declaration, the payers of taxes may need to pay a low amount of documents.

The indirect tax declaration shall be stored from the standard title page and three distributions.

The first one includes data about MPE on the imported comrade. At razdіlakh 2 and 3 there is information about excise tax, stink if necessary. In order that the company does not rally excise taxes, it is necessary to deprive the title side of the title and the first distribution.

Tsey razdіl revenge the amount of PDV before payment. І here the entire MPE lasts for a long time according to the type of goods. For the presentation of the zagalnoy sumi, the tribute is introduced by the side. 030.

The other distributor will have information about all the vaccination comrades, for the wine of alcohol products. Excise taxes shall be restructured for the customs clearance of excise goods. In a wide range of products for the skin type of goods, there is information about the country from which the goods are delivered.

The third section is to revenge information about alcohol.

Documentation for payment

An application for the import and payment of indirect taxes with important documentation for:

• goods that are processed by importers from the countries of the United Arab Emirates;
• dedicated to the fact of imported goods from Russian Federation from the territory of the participating State in the UAEU and pay taxes;
• Submitting to subordinate bodies at once from the declared submissions and other relevant documents.

The main thing is to declare and confirm the fact of payment of the given taxes and exchange of information from the taxable authorities of the country, from which the goods were imported.

The application has three separate items and one additional item:

• At the first distribution of information, it is necessary to ask for a buyer or an intermediary (as for the laws of the state, on the territory of which a comrade is imported, and individuals rally indirect taxes).
• Another section of the meanings for the distribution of the record about the restoration of the application to the filing authority.
• The third part should not be remembered - it will be deprived of the singers' problems, the fourth paragraph of the rules, from the registration of the application for indirect payments.

Visnovok

Once indirectly, the seller of the goods, the servants, become an agent of pennies; they act as an intermediary between the state and the paysite (who is happy with the product).

Indirect taxes are characterized by the simplicity of the collection and payment to the budget. Oscillations and tribute are included at the price of goods and services, all the smells are invisible and psychologically easier to get paid by the payers.

The reloading of the given taxes is also tied to the budget due to its participation in the formulated previous statistics.

Indirect tribute - only one of the types of tribute, which is contracted by the state budget. Tse zbori, which are included in the number of services and goods, which are realized by organizing. Vlasnik of production will take away the tribute at the time of implementation, and then overrule the state. The link between the state and the paysite, with such a rank, is seen through the object of opodatkuvannya.

See indirect taxes

Effortless indirect payments can be used for tightening objects as follows:

Mitny Zbori;
fiscal monopoly;
excise tax.

Mita is drawn from a variety of types of products, which are imported through the state cordon. You can see the following: import, transit, export. The stench can get up in the singing rosmіrі, or even in the form of goods.

Federal monopoly, excise

In large regions, a part of indirect taxes is borrowed by excise taxes, which are used to support servants, comrade, who are violated by private enterprises. A part of excise taxes will be applied to the results of the internal taxation, and a part to the imported comrades.

Excise taxes can be distributed according to the methods of contracting on universes and individual. Universally contracted from the side of the whole turnover and more importantly for the state. They obkladaayutsya mayzhe all comrades, realizovaniye of the land of the country. Prior to universal excise taxes, the MPE shall be imposed. Winning to be deprived of the singing part of the goods, but to be called as a gift. Before it is included amortization of the installation, news, part of the virobnicheskie vitrates, payments for loans.

Fiscal monopoly - tse secured to the power the right to implement and viroblyati deyakі comrade. In general, the state is a monopoly, sales are at a singular price, until which the zbir itself is included. Monopoly can be more private, for example, alcohol production.

Plus and minus of indirect taxes

I am overwhelmed by indirect challenges to the character. From the dear, the buyer will come to see him, so that I will unite the powers of the singer. The powers that be in charge of indirect taxes can be rationalized in terms of parity of goods due to even low odds.

Until a short time, it is possible to bring the strength of the unevenness to the hour of the growth of the flattened fit. For the sake of the possibility of tightening the control organisms, they will be surrounded by virobniks, which will require rules for the implementation of products.

17. The country has a progressive system of opodatkuvannya. Dohid up to 20 yew. penny. od. pay 15%. Dohid from 20 yew. up to 30 yew. penny. od. Opodatkovuutsya at a size of 25%. Dohіd at viglyadі ponad 30 yew. den. od. pay 35%. Gromadian Ivanov having trimmed the income at the size of 36 yew. penny. od. that paying off the tribute at the size of 6.5 yew. den. od. How many pennies the power did not take away?

18. MRS= 0.5. Why should you buy a multiplier of sovereign vitrates and a good multiplier? Why is a submissive multiplier less for a multiplier of sovereign vitrates?

19. Pediatrician vikoristovuє pratsyu 10 robots and іnlach dermal 20,000 yew. penny. od. at the month. Tax rates: single social - 26%, premium - 13%. Yaku the sum will not receive the power from the viglyad tax payments, if half of the robots are not issued?

20. The dynamics of income is presented in the table. 10.6. For obvious data:

a) color the curve of the living according to the size of the road
kut її nahilu;

b) what is the value MPS;

c) why do you need a Vitrat multiplier?

d) why is the dodgy multiplier?

d) do not give a tribute, the independent level of income, in viglyadi 10 million den. od. Yak change multiplier vitrat? A plump multiplier? How can I get acquainted with the economic situation in the country?

Table 10.6

21. To what to get involved in, is the state budget - in fact, an endorsement of the theory of the suspicious choice? Comment on the viraz: "Accepting the budget - and making a compromise."

22. To see the order of importance of the main income in the state budget of the developed regions:

a) arrivals from state powers;

b) tribute to decline;

c) clean and reliable results from the capital market;

d) the tribute to the party;

e) mita;

f) the pay of the mineo;

g) social media;

h) the deposit of the transaction with securities;

i) tax on arrival of enterprises;

j) pay tribute to the person.

23. Name the order of importance three main statistics of the state budget:

a) administrative and management vitrati;

b) pay for the sovereign Borg;

c) positions that will help the foreign powers;

d) vitrati na social services(education, pensions tosho);

e) defense of the land;

f) state investment;

g) Vitrati for the protection of that deprived navkolishnogo middle-class.

24. The country has a proportional system of opodatkuvannya. The income tax rate is 15%. The real income of the population is 1300 den. od. State vitrati 190 million den. od. For the children of the fakhivts, the population of the minds of the new occupation becomes 2,000 den. od. Structural stan to budget:

a) a profit of 5 million grosz. od .;

b) shortage of 5 million den. od .;

c) a surplus of 110 million grosz. od .;

d) a profit of 700 million grosz. od.

25. Analyze the following:

a) budget loans, obtained from budgets and the largest races of the budgetary system;

b) loans from international financial institutions, donations in foreign currencies;

p) loans obtained by a number of credit institutions, denominated in rubles;

will) state positions, let go of the earthly currencies in the release of the central paper from the name of the Russian Federation;

f) state positions, go by way of the release of valuable porters from the name of the Russian Federation;

g) the implementation of a part of the sovereign mine.

On the other hand, it’s because of the pererahovannyh dzherel pokrittya the deficiency is admitted to the internal, and even to the last.

26. Uryad otrimav pozika from the sum 2 million den. od. 10% for ten rock_v. Quite a few donations are made for financing projects, which will bring a significant increase in GDP at a rate of 0.6 million den. od. stretching 10 rock_v. The sovereign Borg has taken on:

a) 1.4 million den. od .;

b) 1.8 million den. od .;

c) 2 million grosz. od .;

d) 4 million den. od.

27. Comment firmly: "The state’s suspicion on the new market is supposed to lead to the loss of an independent economic policy and ordering the interests of creditors." Put the butt on, how to build the solidity, spiraling to the economic history of the current Russia.

28. At the pіdstavі danih, hovering at the table. 10.7, razrahuyte tempi zrostannya GDP that sovereign Borg and zrobіt visnovki about the prospect of extinguishing the sovereign Borg?

Table 10.7

19. Uryad otrimav pozika from the sum 2 million den. od. pіd 10% rіchnykh. The price will be directly linked to the financing of the project, which will bring them an increase in GDP at a rate of 0.6 million den. od. To pay off the borg for some rockets of the land.

20. The economy is described by the following data: the real rate of admission is 3%, the rate of growth of real GNP is 7%, the rate of growth of the real GNP is 50%, and the primary deficit of the state budget is 5% of GNP. Why, how much does the "borg / VNP" turn out to be?

Test

1. RF budgetary system є:

a) odnor_vnevy;

b) courtyard;

c) three-pronged;

d) chotiriravnevy.

2. The main goals of the fiscal policy є are:

a) smoothing the economy cycle;

b) stabilization of the rate of economic growth;

c) securing a high level of employment for low inflation;

d) all food is not assigned.

3. Yakiy tribute є dzherelom formvannya of sovereign extra-budgetary social funds:

a) a tribute to the income of physical persons;

b) a tribute to the organization;

c) One social tax;

p) a tribute for the arrival of organizations.

4. On the thought of monetarists, the fiscal policy of a state may appear to be ineffective, some of the following:

a) Investments vitrati are not sensitive to change interest rate;

b) pozichuyu pennies in the population for the financing of the budgetary surplus, the state with an increase in the interest rate and provoke the effect of the change;

c) Pozichuyu pennies in the population to finance the budget deficit, the state with the interest rate adjustment and provoking the effect of the change;

d) the effect of vitality in stimulating financial policy is not great;

5. As the state changes the tax rates and the state vitrates, then the regulation of the economy works by methods:

a) automatic fiscal policy;

b) policies for the development of stabilizers;

c) discretionary financial policy;

d) monetary policy.

6. Discretionary fiscal transmission policy:

a) automatic self-regulation;

b) go to the power of the government;

c) the expansion of the penny mass;

d) the ringing of a penny mass.

7. Vbudovanі stabіlіzatori dіyut at the boundaries:

a) discretionary financial policy;

b) automatic fiscal policy;

c) credit expansion;

d) credit restrictions.

8. Before automatic (wired) stabilizers are delivered:

a) vitrati support the budget for the military-industrial complex;

b) more progressive opodatkuvannya;

c) indirect payments;

d) Vitrati support the budget for health protection and coverage.

9. For more economic recession, the state should carry out:

a) I stimulate automatic fiscal policy;

b) I stimulate discretionary fiscal policy;

c) stream discretionary fiscal policy;

d) streaming automatic fiscal policy.

10. Streaming budgetary transfer policy:

a) the development of sovereign vitrates;

b) lower taxes;

c) an immediate increase in taxes and sovereign vitrates;

d) increase of taxes and decrease of sovereign vitrates.

11. Prior to incentive fiscal policy to be reported:

a) increased taxes;

b) an increase in sovereign vitrates with a decrease in taxes;

c) speedy view of the state;

d) a decrease in taxes, and state vitrates.

12.It is an instrument of fiscal policy that I stream, є:

a) adjustment by the norms of binding reserves;

b) adjustment of tax rates;

c) increased transfers;

d) new positions.

13. Multiplier of sovereign vitrates:

a) provide the multiplier with an investment;

b) the door to the trolley multiplier;

c) delivery to the multiplier of transfers;

d) not tied with these values.

14. Yaksho borderline skill up to living costs 0.75, subtle multiplier:

a) door -2;

b) door -3;

v) door -4;

G) door -5.

15. Yaksho borderline skill before living up to 0.75, multiplier of sovereign vitrates:

a) door 2;

b) door 3;

v) door 4;

G) door 5.

16. Direct feed:

a) to shrink from the bezoposredny vashnik ob'єkta opodatkuvannya;

b) to rally together with the help of the customers who bought the goods, and the sellers play the role of agents in order to transfer them to other countries;

17. Indirect tribute:

a) to rally together with the help of the recipient of the goods, and the sellers play the role of agents in order to transfer from other countries;

b) to shrink from the bezoposredny vlasnik ob'єkta opodatkuvannya;

c) the tse of the tribute, at which rate the rate will increase from the increase in the amount of the tribute;

d) a price tribute, at which rate will be left unchecked right away from the parity of the object of opodatkuvannya.

18. Pributkovy tribute - tse:

a) indirect tax;

b) straight tax;

c) proportionate tax;

d) progressive tribute.

19. Income tax - tse:

a) straight tax;

b) indirect tax;

c) proportionate tax;

d) progressive tribute.

20. Donation for donation - price:

a) straight tax;

b) progressive tribute;

c) indirect tax;

d) regressive tribute.

21. Prior to excise taxes:

a) tribute to recession;

b) the tribute to the cost;

c) a payday mino;

d) a tribute, how to get paid for tyutyun.

22. Direct tribute є:

a) mito;

b) tribute to decline;

c) the tribute from the sale;

23. Indirect tribute є:

a) a tax on sale;

b) near-end tax;

c) a tax on arrival;

d) the gift of the daruvannya.

24. Direct payments are donated to:

b) please;

c) to the specialty of patronage;

d) trade.

25. Indirect payments are paid for:

c) to the specialty of patronage;

d) collective praise.

26. Excise tax to rally:

a) happy goods;

b) must pay tax payers;

c) individuals from a high income;

d) the earth community, whose organization functions for this land.

27. Prior to direct taxes, you can bring:

a) excise tax;

b) a tax on income from power;

c) mito;

d) a tribute to the party.

28. With a progressive system of supporting the steps of irregularities in the suspension, for the tightening of taxes:

a) improve;

b) do not shrink;

c) change, as a small part of the income from a high level of income is large;

d) change.

29. In case of proportional systems of supporting the steps of irregularities in the suspension, for the tightening of taxes:

a) do not flinch;

b) change;

c) improve;

30. In case of regressive systems of supporting the steps of irregularity in the suspension, for the tightening of taxes:

a) do not flinch;

b) improve;

c) change;

d) change, as a part of it from a high level of income є to achieve great.

31. Provision of tax rates:

a) to pay more money to pay more taxes;

b) growth rate of GDP;

c) change in activity;

d) with the steady growth of taxable nadkhodzhen to the sovereign budget.

32. If the tax rate has moved, then:

a) the hoped-for to the state budget is obligatory to be charged;

b) the hopefulness to the state budget will automatically speed up from the increase in the rate, and the difference from the price until the change in arrival;

c) it is reasonable not to lay waste to the budget in the size of the tax rate;

d) the hopefulness of the budget to grow, and then to speed up, the splinters of the repairs, the tax base will sound, and the tax will be drawn together.

33. The district of the country, lowering the tribute, the reach of meti:

a) prevention of "overheating" of the economy;

b) trust the rate of inflation;

c) reduce the level of security;

d) trust in the growth of high rates.

34. The Laffer curve characterizes:

a) the lack of income in the region;

b) the link between the rivne without a break and the obsyag of the VNP;

c) a call between no problems and no inflation;

d) the link between the size of the tax rate and the exchange of the tax rate for the state budget.

35. If the tribute to the child grows up, then:

a) the sukupniy will drink to speed up, and the sukupna proposition will not change;

b) the sukupna proposition will speed up, and the sukupniy will drink without changing;

c) speed up і sukupna propositions, і sukupniy drink;

d) zrostayut sukupnu proposition that sukupnu will drink.

36. Sovereign budget tse:

a) all the sumi that was needed before the belongings;

b) a list of sovereign incomes;

c) the financial plan of the state, which established the ochikuvani to reach that vitrati;

p) the budgets of the federal sub-units.

37. The third level of the budgetary system of the Russian Federation will be:

a) the budgets of the sub'єktіv of the Russian Federation;

b) budgets of enterprises;

c) budget budgets;

p) budgets of extra-budgetary funds.

38. Budgetary prices, which are hoped for on the minds of the share financing of tsilovyh vitrates, are called:

a) subsidies;

b) subventions;

c) reparations;

d) subsidies.

39. Prior to the presentation of the sovereign budget, the following should be established:

a) support of robot guides on social insurance;

b) exportn mito;

c) the summit of the sovereign called Borg;

d) the influx of state-owned enterprises.

40. Capital vitrati cannot be transferred to the budget:

a) sovereign pіdtrimku budgets for the first time;

b) asignuvannya utrimannya budgetary establishments;

c) loans to foreign powers;

d) transfer to the population.

41. Cycle budget balancing:

a) by virtue of the cyclic communication in the economy;

b) to be characterized by an equal amount of all the profits, which were established in the period, the same amount of all the deficiencies that occur during the recession;

c) preserving the balance of budget revenues and vitrate at the skin phase of the economic cycle;

d) be characterized by an equal amount of all the deficiencies that were established during the period, the same amount of all the profits that occur during the recession.

42. The budget deficit, which is not a real and structural deficit, is called:

a) active;

b) passive;

c) factual;

d) cyclic.

8. As for the budget deficit, more employment should be spared, just a little:

a) structural deficiency;

b) cyclic deficiency;

c) actual deficiency;

d) reference deficit.

43. Prior to internal financing of the budget deficit, there should be:

a) loans from international financial institutions, donated in foreign currencies;

b) credits, recognized from credit institutions from the currencies of the Russian Federation;

c) credits to regions of foreign powers, banks and firms, donations in foreign currencies;

p) state positions, open earth currencies by way of issuance of valuable papers from the name of the Russian Federation.

44. Until the last time the budgetary deficit should be financed:

a) sovereign poses, such as go to the door of the release of sovereign valuable porches;

b) sovereign poses, letting go of the sovereign currencies;

c) loans obtained by a number of credit institutions, denominated in rubles;

d) surplus for sovereign reserves and reserves.

45. Finansuvati budget deficit in the minds of the inflationary economy is more beautiful for a rakhunok:

a) emisії;

b) call positions;

c) internal position;

d) the release of valuable porches.

46. ​​Sovereign Borg - tse:

a) out-of-pocket, accumulated by stretching the amount of money in the budget deficit;

b) the sum of the inviting poses;

c) the bag of the internal position;

d) foreign trade in the area of ​​the population.

47. The size of the sovereign borg rozrahovuєtsya yak:

a) the balance of the sovereign budget at the flow rate;

b) the bag of the out-of-town Borg of all the hulks of the land;

c) the sum of the foreign trade of the administrative sector of the settlement of the state;

d) sum of invoices unredeemed by the state and internal crops.

48. Borgovy tyagar - tse:

a) the sum of the budgetary deficit;

b) the size of the sovereign Borg;

c) vіdnoshennya sovereign Borg to GDP;

d) vіdnoshennya budgetary deficit of GDP.

49. The serpent of the minds of the sovereign Borg, who is afraid of this term, is called:

a) conversion;

b) consolidation;

c) by consensus;

d) converting.