Opodatkuvannya v Ukr-Deeva
.pdf
– ! „/ # ”, "" > 7 #-- #/ >$ / #
# & # & ( " „ ” * ) > #$ # #$ #, # #- 7 # # / #$ - # & " - " # # (
#. 2.2. 8 ( „ ”
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
T |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
( |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
H > |
|
|
||||
|
|
|
A # |
|
|
> |
|
/ |
|
|
|
|||||
|
|
|
|
|
|
|
|
|
/ #$ |
|
|
|
||||
|
|
|
, $ |
|
|
|
|
|
# # |
|
|
|
||||
|
|
|
$ |
|
|
|
|
|
> , < |
|
|
|
||||
|
|
|
/$ # ) |
|
|
|
|
|
) * "" |
|
|
|
||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
A # |
|
||||
|
> # 7 |
|
|
|
|
|
|
|
|
|
|
|
||||
|
> |
|
|
|
|
%&/$%, |
|
|
|
) ! , |
|
|||||
|
# |
|
|
|
|
|
|
|
7 ( |
|
||||||
|
|
|
|
|
||||||||||||
|
|
|
|
|
|
|
|
|
|
|
# , |
|
||||
|
# |
|
|
|
|
|
|
|
|
|
! # |
|
||||
|
|
|
|
|
|
|
|
|
|
|
|
|
( > |
|
||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
% 7 |
|
|
|
|
|
A # |
|
|
|
||||
|
|
|
/ # |
|
|
|
|
|
|
|
|
|
||||
|
|
|
# ! 7 " |
|
|
|
|
|
, |
|
|
|
||||
|
|
|
# , |
|
|
|
|
|
# , & , |
|
|
|
||||
|
|
|
" |
|
|
' 7 >- |
|
( |
|
|
|
|||||
|
|
|
) " |
|
|
|
" |
|
|
|
||||||
|
|
|
|
|
> |
|
|
|
|
|||||||
|
|
|
& # |
|
|
|
) |
|
|
|
||||||
|
|
|
|
|
|
|
|
|
|
|||||||
|
|
|
|
|
|
|
|
# ! &$ |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
#.2.3. $
41
) ! 2.4
6 ’
T |
-*C$ %@)/,' |
|
@/> |
||
|
||
|
? ( > * # # ( |
1.# # * "" $, # ! &$$ ! 7
2. |
* # ) # ! ( / / #$ # # |
||||||
> |
|
|
|
|
|
||
|
|
|
|
|
|
||
3. |
# & > |
# |
( |
$ |
|||
# # # |
|
|
|
|
|||
|
|
|
|
|
|||
|
# ) # # )$ # # & |
||||||
4. |
# ! / |
|
( * |
|
# 7 |
- |
|
# # , # $ / |
|||||||
|
|||||||
|
. I # # 7 |
|
|||||
|
|
|
|
|
|
-# > ;
-> ) >$ $;
-/ # #& " ! ! ";
-# ) > ( .
# # ! & – $ # ( * &$ &$ # )
#. 2.4. !
– ’-’ # ,$ - !- , # '$ " " ', ' (' " ", '$ $ '$ $-! $ ' ( " ' ( !,$ - ’'
42
„ ( ’ " ) ' "" $ ( ’ ! ' " " $ ( , !
! '$ |
, # '$ |
|
||
|
” / 8 „ |
|
||
” |
|
18 ' 1997 N 77/97-% |
|
|
( ) / |
|
|||
|
|
|
|
|
|
|
|
) ! 2.5 |
|
|
|
) |
|
|
|
|
|
|
|
T @/> |
|
|
-*C$ %@)/,' |
|
1.– ! > $ /$ # ), < # ( - ) > > ( > 7 #! 7), ) - $ ) ’$ > , # ( >$ ! &$ / ( , # 7 7 / ), & ( ! & ( . # - > # – )
2.# > # ,. # > – ! # * / "" > ( # 7# >$ / ! 7 #
3.– ! ) ’ 7 > . ) ’ # & > * , < - # ( # # , > ,$ # , ) & # & , ) )$# & # ( ( > , < * 7 ( ) & " >
4.> # ( #& / & " (-" # . # #$ (- / # – * , & # $ $ # #
5.# ) * $ # - # # $# # & # *" > . A- # , $> &, , # 7 $ ’ # # $ /$ # ) >
6.# & ) # &. I *, < 7 ( # ( > ) # ) ) ’ >( , 7 * "$& >
7.$ ( # & 7 ( # ( , ! *, < 7 > # , # # #
8.– ( & , 7 . 7 # ( " * # # # ! /$ ) ’ &,$ , # <
9.* ’* ) > , 7 # * / # ( ) # "$ / ! 7 # ! &- " # ( #$ #
43
) ! 2.6
, ’ "
%,/@)', |
|
/+/,$#+)/ %@)/,/ |
|
||
|
# >$ # |
||||
|
/ # ( ) / ! 7 > – |
||||
|
, ) , # ! & " #/ < . & |
||||
( ( ) , ( |
|||||
|
|||||
|
! & ( . ' , ) |
||||
|
* # , $ /$ # ) < |
||||
|
# " # # |
||||
|
> , ) & : ”? < ?”. |
||||
> |
' , ! , , " > & |
||||
( # # , < # * . # |
|||||
|
|||||
|
$ # ) # &, ) , < |
||||
|
* $ "" # ( |
|
|||
|
) & ! & > & |
||||
$ |
: „' < ?”, „ ( ?”. ' , $ |
||||
( ( & |
) , |
$ |
# ! & |
||
( ) ’ |
|||||
#$ < . |
$ |
# |
) &-( |
||
) ) |
|||||
) ! # ) # &. $ |
|||||
|
|||||
|
> & $#& ) |
|
|||
> |
" |
' |
/ |
|
# |
|
|
|
|
|
|
|
|
#/ |
|
|
! & |
|
|
#/ |
|
A- |
' ! & |
|
) |
|
$> |
|
|
|
> |
|
|
|
|
|
|
|
|
|
> |
|
|
# |
|
|
)# (- |
|
|
|
|
|
> ( |
|
|
) ( |
#. 2.5. " ' "
44
) ! 2.7
* , "$8 ' "
%,/@)',' |
2000 +*, |
2001 +*, |
2002 +*, |
2003 +*, |
2004 +*, |
2005 +*, |
|
|
170,1 |
204,2 |
225,8 |
267,3 |
345,9 |
418,5 |
|
( . .) |
|||||||
|
|
|
|
|
|
||
$ |
|
|
|
|
|
|
|
) > ( . |
49,1 |
54,9 |
62,0 |
75,3 |
91,5 |
131,8 |
|
( .) . . |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ > |
30,5 |
36,3 |
40,6 |
46,1 |
52,3 |
76,8 |
|
( . ( .) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ > |
18,6 |
18,6 |
21,4 |
29,2 |
39,2 |
55 |
|
( . ( .) |
|
|
|
|
|
|
|
; # $ |
|
|
|
|
|
|
|
) > |
28,9 |
26,9 |
27,4 |
28,2 |
26,5 |
31,5 |
|
,% |
|
|
|
|
|
|
|
; # |
|
|
|
|
|
|
|
$ |
17,9 |
17,8 |
18,0 |
17,2 |
15,1 |
18,4 |
|
$ > & |
|||||||
|
|
|
|
|
|
||
, % |
|
|
|
|
|
|
|
50 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
45 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
40 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
35 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
30 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
% |
25 |
|
|
|
|
|
|
|
|
|
|
|
|
|
1 |
|
20 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
15 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
10 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
5 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1992 |
1993 |
1994 |
1995 |
1996 |
1997 |
1998 |
1999 |
2000 |
2001 |
2002 |
2003 |
2004 |
2005 |
2006 |
|
|
|
|
|
|
|
|
%,' |
|
|
|
|
|
|
|
|
#. 2.6. 8 ! ' " * |
||||||||||||||
*2006 . – ( |
|
|
|
|
|
|
|
|
|
|
|
|
|
||
45
D , '$ " , .$ " '! ( '. ' $ " ' ( !,$ ( ) ' " "$ $ , $" ( . . 2.5., . 2.6, . 2.7)
2.3. ?),:*; >%&/$,*<. >*<<*&)%F#))= I?),:*K >%&/$,*<
|
|
|
|
|
– „ ! |
! $- ’ |
|||
! |
”. Q |
, |
||
„( |
'$ |
, |
||
$ |
|
|
...” „ |
|
|
" ” |
|||
|
|
|
|
|
|
|
- |
|
|
|
& |
|
|
& |
|
# |
|
|
( |
|
|||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||
|
( |
|
|
|
|
|
( |
|
||||
|
|
|
|
|
|
|
|
|
|
|
|
|
#. 2.7. =
46
|
|
- |
|
|
|
? 7# * ( # # &– / / #$ # # > , )$ $ "7 #$ / ! 7 # ! &-"
( * #/ & # "$ ( & # # (# " ! "; &$ $ /$ # ) < )
#. 2.8. *$ ( !
= |
, |
|
, |
|
( |
|
||
„ ”, |
|
$ |
( |
|
„ ”, |
|||
$! |
|
, $! |
|
, |
||||
" ; |
|
( ’ |
), |
( |
, |
|||
($ |
( , $ - ( |
|||||||
( '' )
1.R 7 # # > ?
2.; # # ?
3.7 ( „ ”.
4.7 , ( * # & > ( # # & )$# & $ ! $ # &?
5.7 „ ” ( * . ( .
6.7 „ ” 7 ( # # & (
# .
7.7 „ ” 7 ( & ( # .
8.' & $7 )’* .
47
9.Z & # ) ? 7 "$ .
10.R # & / ) ’$ > ? ( * ! > ?
11.R < , ( , # & / ) > ?
12.' & $7 / ! " .
13.( * # # & / # & " / ! " 7$ "" ! "?
14.( * # # & ( " / ! " 7$ "" ! "?
15.?’ # 7 # & #- / ! 7 .
/<&/))= 1.
7 ! ( $ ! $ # & # # & )$# & , )N 7 ! " "$ .
/<&/))= 2.
? 7# & & $# # #$ $ 7 # > ( # # . # &, 7 # * * ’ > ! ?
/<&/))= 3.
7 # & * ’ -" # # > "$ & # # / #$ ( 7.
/<&/))= 4.
& #$, $* # # (> > / # ) . ' # # " #$ $7 .
/<&/))= 5.
' # )’*$ # # "$ / ! 7, 7 , 7- & / # & / ! ,( .
48
1. %&/$,' =<A=B$M C%J%B $? (/C$')? #,%)%-*()'D <*&)%C'), =,* <')',/B$M @ >+'<%&?:
) (- $ / ; )) (- $ # ) - $ /
# (- $ / ; ) - $ / # -
(- $ / ; () # # - $ ) ! "
# "" ( & # # & ) .
2. %&/$,' – :#:
) ) ’ > $ # ) #!$ ) > > $;
)) ) ’ > /$ # ) > ( ) > > # 7 ;
) ) ’ > ) > ( , 7#$, < ;
() # & .
3. % D/+/,$#+)'D %@)/, >%&/$,*< <*&)%C=$MC=:
) # " # #> ;
)) # ) # # > ;
) # $ # # ; () ) & ! & .
4. ?C>*AM)'K @-*C$ >%&/$,*< I%+-?Q$MC= (#+#@ C'C$#-? #,%)%-*()'D <*&)%C') $/ <*&%J+/P/Q $? (/C$')? <*&)%C'), Y% <')',/B$M )/ C$/&*;:
) ) ! # # & ( ; )) ( ) # # & ( ; ) ) # # & ( ; () # > # # & ( .
5. /$#+*/AM)'K @-*C$ >%&/$,*< C<*&('$M >+% $#, Y% <%)' Q:
) # ) #/ / #$ # ; )) # # (-7 / ; ) # ) # # # ;
() # ) (- $ -.
49
3.
3.1.D .
3.2..
#$%&'()* +#,%-#)&/:*; &% <'<(#))= $#-'
# ( -( ( ( & * # ? " „ # # ” 18.02.97 . [ 77-97 ( ) &( , : # )’* ( ) # 7 , )’* , > # , ! , # ;) $ # ( 7 ! # ); !$ # : ! 7 , ( # ( # , "$ ) ! " ( # 7 # ( # ).
> # * ,> # , #- $ : $ # * ? (# )’* ); < * ? ( )’* ); * )’* ? ( ! ); ( # * ? ( > # ); # & # * ! )’* ? ( # ); # $ * ? ( ); -* )) ? ( &( ).
3.1. #+-*)%A%H*= %>%&/$,?</))=
0 " ! ! ! ( '), , ( , #$, !$ , !, ! ’ $ ’( ! ,
0 ( ' )( , ', # " ,$
50