Opodatkuvannya v Ukr-Deeva

= $' " $ -( – = ) '$, ", ' , $ , ! ( ! .

= $ ( , ! ' ' '. G "$ = .

= ! '$ ! " ',

#. 3.5. G" ( =$' " $

441

% # 0 F'$ ' % ' " G " ' " ! . %'$ $$ " .

$'$:

'' ' ' ;

'

) ! 3.2

% $' " $

) ! 3.3

> = $' " $

442

G " ! ( ! ' $ " ! $!( $ . F ' "$ -, # ''$ (. *$ '" ,! '

* ’ " $’ $ - , ! , $, , .

1.)’* $ ) / # ! & ( #$ # )’* ( # $ ( ! 7$ / .

2.# / # ! & ( #$/ # ) .

3.) & # & # ! & #$ " .

4.# ) # # # # / # ! & ( #$.

5.)’* ) # # / # ! & ( #$ (-7 / .

6.&( $ # # ( .

443

/<&/))= 1. #%JD*&)%:

1., $ $& # ( ( $, ( # # / # ! & ( #$.

2.$ # / # ! & ( #$( .

H . . ( # ) $ # # :

T 7 # > ) . . 3 . ) # 6 # ! # 8 ( ./ &.

/<&/))= 2. #%JD*&)%:

1.$ # # / # ! & ( #$.

2.> # # # " !- # . $ / .

3.# )$( #& $ ! 7.

1 – # # " ! # ( $) - 5); 2 – # # " ! # ’ ( # ( .

/<&/))= 3. #%JD*&)%:

1. # # # )’* ( ) # / # ! & ( #$ # # <$ > .

444

2.$ # # / # ! & ( #$.

3.# $ $ # # )’* ( ) # , < # & # < # # .

„% ” * * ( . ? A (* :

1. %@-*+ <*&+/D?</)M )/ @/H/AM)%%J%<’=@,%<# +P/<)# C%:*/AM)# C$+/D?</))= )/ <'>/&%, J#@+%J*$$= &A= +%J%$%&/<:*< C$/)%<'$M:

) 1% / ! ; )) 2,1% / ! ; ) 1,6% ( $; () 1,3% / ! .

2. % >+'):'>*< @/H/AM)%%J%<’=@,%<%H% +P/<)%H% C%:*/AM)%H% C$+/D?</))= ? @<’=@,? @ $'-(/C%<%B <$+/$%B >+/:#@&/$)%C$* )# )/A#P/$M:

) / #$ $ - #$ ; )) > ( " ! " #$ # ) # "$ ; ) ! & # -; () # & .

3. $+/D%<* $/+'I' )/ @/H/AM)%%J%<’=@,%<# +P/<)# C%:*/AM)# C$+/D?</))= <*& )#Y/C)%H% <'>/&,? )/ <'+%J)':$<* $/ >+%I#C*K)%H% @/D<%+B</))=, Y% C>+'(')'A' <$+/$? >+/:#@&/$)%C$* <C$/)%<- ABB$MC=:

) # > ) #$" # ) ; )) # / # 7 ( ; ) ( # * # ;

() > & " ) " .

445

4. %@-*+ <*&+/D?</)M )/ @/H/AM)%%J%<’=@,%<# +P/<)# C%:*/AM)# C$+/D?</))= )/ <'>/&%, J#@+%J*$$= &A= I*@'()'D %C*J- C?J’Q,$*< >*&>+'Q-)':M,%; &*=AM)%C$* C,A/&/Q:

) 1,8% # $ ( ) ), < ( * ) & ( #$;

)) 2,1% # $ ( ) ), < ( * ( &$ #$;

) / # )-# )’* ( # $ 7# &;

() & " *.

5. / +/D?)%, %)&? C%:*/AM)%H% C$+/D?</))= )/ <'>/&%, J#@+%J*$$= )# -%P?$M I*)/)C?</$'C=:

) / # ! 7 ( / ; )) ( ! $ )$ #!& ($ (

( # # ; ) # ) ) 7# * !& "

& # ; () & " *.

6. % >+'):'>*< @/H/AM)%%J%<’=@,%<%H% +P/<)%H% C%:*/AM)%H% C$+/D?</))= ? @<’=@,? @ $'-(/C%<%B <$+/$%B >+/:#@&/$)%C$* )/A#P/$M:

) > ( " ! " #$ # ) # "$ ; )) # & < + ; ) > ( " # ( # #$ # ) ; () # & .

7. J’Q,$%- %J,A/&/))= @J%+%- &% %)&? C%:*/AM)%H% C$+/D?</))= ? @<’=@,? @ $'-(/C%<%B <$+/$%B >+/:#@&/$)%C$* &A= +%J%$%&/<:*< Q:

) / ! ; )) $ ! ; ) )# ( ) ! ! "; () & # & ! .

8. %)& C%:*/AM)%H% C$+/D?</))= ? @<’=@,? @ $'-(/C%<%B <'$+/$%B >+/:#@&/$)%C$* Q:

) ! 7 ( ! * ; )) ! 7 ( ! * ;

) ! 7 # ( ! * ; () & " *.

446

9. %@-*+ $/+'I*< )/ @/H/AM)%%J%<’=@,%<# +P/<)# C%:*/AM)# C$+/D?</))= <*& )#Y/C)%H% <'>/&,? )/ <'+%J)':$<* $/ >+%I#C*K- )%H% @/D<%+B</))=, Y% C>+'(')'A' <$+/$? >+/:#@&/$)%C$*, &A= JB&P#$)'D ?C$/)%< C$/)%<A=$M:

) 0,2 % # /$ ! ; )) 2 % # /$ ! ;

) ) > # & # ( ) ; () & " *.

10. A/$)',/-' @J%+? )/ @/H/AM)%%J%<’=@,%<# +P/<)# C%:*/AM)# C$+/D?</))= <*& )#Y/C)%H% <'>/&,? )/ <'+%J)':$<* $/ >+%I#C*K)%H% @/D<%+B</))= )# Q:

) # ; )) / # ) , # & ! 7$ ) :

) / # ) , ! & ( 7 ; () # & .

11. %@-*+ <*&+/D?</)M )/ @/H/AM)%%J%<’=@,%<# +P/<)# C%:*/AM)# C$+/D?</))= ? @<’=@,? @ $'-(/C%<%B <$+/$%B >+/:#@&/$- )%C$* &A= I*@'()'D %C*J, =,* >+/:BB$M @/ &%H%<%+%- )/K-?, C$/)%<'$M:

) 2,9 % )’* ; )) 0,5% $( $;

) 0,5% ) 1% $( $; () 1% $( $.

12. ,/P*$M +%@-*+ <*&+/D?</)M )/ @/H/AM)%%J%<’=@,%<# +- P/<)# C%:*/AM)# C$+/D?</))= )/ <'>/&%, J#@+%J*$$= &A= +%J%$%- &/<:*< – >*&>+'Q-C$< $/ %+H/)*@/:*K H+%-/&CM,'D %+H/)*@/:*K *)</A*&*<, Y% <*&>%<*&/B$M >*AMH%<'- <'-%H/-:

) 0,7% )’* # ( ; )) 1,6% )’* # ( ; ) 1,3% )’* # ( ;

() & # # .

447

4.

4.1.8 ( (

4.2.G" ( (

4.3.(

#$%&'()* +#,%-#)&/:*; &% <'<(#))= $#-'

+ " # ! & ( $# $& >$ ! &$ / # ! & ( #$.

# ) # / ! ( / * # # & #$ # / $" # . # ( $> > / $" # + " # ! & ( $# , , # -.

4.1. /<&/))= $/ I?),:*; I%)&?

= $ " , ! F -$ ! .

= ' ' ', ! ! , - ! G " ! , " G " & ! .

= ! $ $ 0 ' ,0 F , F " = $

M :

$ " "( $ ;

! ' ,! ( ! '$

, $ - $,

448

2) ' $ =, ! " (' , ' 15 $!$ ;

3)! ' $ ( !, # $ , ! " $;

4)$' ($ , # !F ;

F , " , F ;

6)' $ , ( ! ' '' ;

7)! , , !,$ ;

8)' $ , -, = !# $ ;

9)F ! "

" ; 10) ' $ $ $ - -

' ">$ < ",$ ;

11) ( !- $ ,, $, # "$ ! ;

12)' ( , # '$ ! $;

13)" ' "" , $ "

= ! $ ; 14) ( $

$

449

4.2. P#+#A/ I%+-?</))= $/ )/>+=-' <',%+'C$/))= ,%F$*< I%)&?

#. 4.1. G" ( = $

* , # ( $’ $ ( ! . ! $ 4% $$ $ . 8,, '$ = ' " , ! . > '$ ( ' "!, " $'15

450