Opodatkuvannya v Ukr-Deeva
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C)%<)* #A#-#)$' >%&/$,?
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J’Q,$ %>%&/$,?</))= – ! / #
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&')':= %>%&/$,?</))= – ! # & !
5(/ ( (-( ) )’* # (
# # ( ,$ /$ # ) – ! (- ! " ,&$ – ! ( , )
#.3.1. 8
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“ ”18 " 1997 T 77/97-
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$ ( ) )
# & ! " ( ) , # ()
# & ! " ( ) , # (), # , ) "" &
# ! &
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#. 3.2. 6 8 “ ”
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– !' . "$ ,, # $ ’
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# & ( ( *# ) # ( #$ -) #
>> (/ # # #
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#. 3.3. F
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– 25%, – 20%) |
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#. 3.4. 0 ( $
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JC%AB$)* ($<#+&*)
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#. 3.5. 0 (
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#. 3.6. 0 (
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1.> & ( , # ?
2..
3.R - > & # # # , $ # , &( ?
4.' & # $ # $ # . R> & ) "$ # ?
5.' & , < ( & 7) &-! " ( " / ! " .
/<&/))= 1.
! 7 ? " „ # # ”, # & # ( " .
/<&/))= 2.
# & > : „ ( / ! * * & , # -# * ’ 7 * * ! # # # ; $* *$# # # , < ) * "" ! # # &; "" , / ! 7 ! " # # > ”.
/<&/))= 3.
' & " # , < :
) -* # )’* ; )) # * ) &- )’* ; ) > & )’* .
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1. $/<,', -#D/)*@- C>+/<A=))= >%&/$,*<, >*AMH' <C$/)%<ABB$MC=:
) " ; )) " ;
) ? " > 7 ) > 7
;
() # % ) # " .
2. /@<*$M #A#-#)$' %>%&/$,?</))=, Y% <*&*H+/B$M )/KJ*AMF# @)/(#))= < +#/A*@/:*; +#H?ABB(%; I?),:*; >%&/$,*<:
) # ; )) # )’* ;
) ! ; () .
3. A/$)',%- (C?J’Q,$%-) >%&/$,? Q:
) / # ) , $& 7 ;
)) / # ) , $ # ) ’ < # ) ) > $ ;
) / # ) , # & ! ( # & ) ! ( # ().
4. %C*K >%&/$,? – :#:
) / # ) , ) # & $*) > ;
)) # )’* * !& " & # , 7 # * ; ) / # ) , * # > # (
# "$ # &, # * # ; () # ) , # * $ $,
$ ! " # (.
5. J’Q,$ %>%&/$,?</))= – :#:
) / # , < " $* ; )) / , < " $* ; ) # , < " $* ;
() # ) , ) ’ # .
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6. P#+#A% C>A/$' >%&/$,? – :#:
) , 7 ( * ; )) $ # )’* , ( # * ; ) 7 , ( # * ; () , $ # * .
7. &')':= %>%&/$,?</))= – :#:
) # & ! )’* ; )) ; ) # $ ; () # .
8. %&/$,%</ C$/<,/ – :#:
) ! )’* ; )) ;
) ! ; () # $ .
9. %&/$,%<* >*AMH' – :#:
) - " # ; )) ) # &
; ) # , -* ) # ;
() # # .
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4.
4.1.( .
4.2.0 ( .
4.3..
4.4., ! .
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-> # )’* ( $ # ), /$
# ));
-)’* ( $, 7 , # > );
-/ # ( ((- & );
-# ( / ( );
-> >$ # , # & ( ( & > #! );
-# # ) # ( ( ).
' 7) &- ( ( )N ), # & ) &- $* "$ 7 # ) > * & .
! 7 # "$ # # ! , # & # # # $ # # , & # * / # & , )$ ( $$ , $ ( "$ $& , . !& # ) ( )$ ’ # )’*$ > # 7 ( ( $ $$ , ) * #$ /$ # ).
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4.1. %)=$$= $/ @)/(#))= ,A/C'I*,/:*; >%&/$,*<
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! " , $ ! ’ ’ ’ , '$ – ! "
> !$! –( ,, : G". 7 , G".* . F$, <. , /. & , . 7 , . D , <. / , G. 7$, <. &$, /. J " , =. 7$, / 6 , &. G" ", <. * , .&$, F. F , F. D , E. E , . = , . * , G. R , F. 0
„G , # $- ( ' $', , # , ' $ ' ', # '' # . $ $!” (* F.S. 6 ( ! . – )$, 1926. – 216 .)
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