Opodatkuvannya v Ukr-Deeva
.pdf
4.2. A/C'I*,/:*= >%&/$,*< @/ D/+/,$#+)'-' %@)/,/-'
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#. 4.1. 0 (
D , 9 ( " $ '! " , $ ! ’ ' ’ ’ , '$ -! "
9 " ’ ( ' ( ), $ , #'$ $ " . 6 " , ' ( – ( " '$ ' ( , ( !( " ' ( ! '
61
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) ’ > , < # # ) ( , ) , & 7 )
) ’ > , < # / # ) ( , $ /$ # ))
#. 4.2. 0 ( ' ’
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) ’ > , < # $#( )’*( ) 7 )
) ’ > ,$ 7# * # ( & 7 # , - >) ! 7 ( (- )
#. 4.3. 0 (
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#. 4.4. 0 ( ' ’
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> , < # < ( , * ) ’ # # 7 " > ( , )
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65
#. 4.6. *
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>+=-* >%&/$,' |
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) ’ > , < # ( $ ) 7 "$ # > &)’* ( , ) ,$ /$ # ),< )
) ’ > , < # ( , # #-$ ! ( , # &, ! 7 ) , )
#. 4.7. 0 ( ( '
4.3. '&' >+=-'D $/ )#>+=-'D >%&/$,*< |
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'$ , # '$ " '$ ! ,! . D ,$ ' ! . E$ $ $, '$ # ., $ ,$ '$ $ '$
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+#/AM)* >%&/$,'
( ( . real – 7 ), < ) & 7 > $ 7 ( # , ) # * )’* ,– .$ # : , > , # # ) <
%C%J'C$* >%&/$,'
, < # # & (> 7 ( $ 7 $& # > # & . !& * , ( * )’* - . ! *" ( $&:$ /$ # ),)
#. 4.8.
> ' '$'$ , !"$ ! . D ’ , $, " $ '$ , $ " '$
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#. 4.9.
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#. 4.10. G |
8 ' " |
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1991–2000 . |
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4.4.#+#</H' * )#&%A*,' >+=-'D $/ )#>+=-'D >%&/$,*<, ;D -*C:#
<>%&/$,%<*K C'C$#-*
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/+/,$#+'C$',/ >#+#</H' ()#&%A*,?) |
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1.& & > # & # > # & >$ 7 ( > ) > ,> & $, <
2.# & > 7 / # ($ ! # ( # ! 7, ( > , # ( # > , " # , * ! < ), > ( &$ $ /$ # ), ( $, & !
67
>. ) . 4.2
1 |
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3.# & ( ( , <& # # , $ ) &- #$, ( # # )$ # #
4.& # > , ) # / ( ) ! , > < )# ( ( ) ! ! " # *, ) &- # & $> ) > , , , & / ! 7 ! #
5.# # ( $ -* - -, > # # # ( $
6.# >) # & ) # * # , < # * " " # # # : & , ! # - # & ! & "$ # &.# ,< " >
7.A# $ # & , < & # & " # ) ! , # # > . '> ) * #& ) ) ) &- 7 ( # # * # ! , & " # > -* , * # . # ( , $ ( # #&$ !&,# & $ $ # & #$ > # ! 7 , ) &- " # , &, )# ( # > . ' , , # & # " #
8./ 7 7 7 # # 7) &- # 7 &
$ /$ # ) ( , / & ) > K – # & ) &- > 75%, # $# ( * 5%). I # * , < # & # # & # # & # ! # # / > # ( . ’ ) # & / # ! , &, # & "7
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) ! 4.3
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1./ > ( ) > > & ) # ) & > 7 ( $, # & , , ) –- ! & / " & # ) . A , # - "$ $> $ ) > , < 7# * # ! " ! ". % ( , / # & / # & $ ’ , < $&& # & 7, "$ # & # ) > " ! ( , < & / # ) &- # ) & 7 $.
2.# & ) ) $ * # # , # & & * 7 # & "$ ($> . T &- 7 )’* * # ( , ! # # $ $
3.* # & ) > > ,( * # " # . ' > -# > , # & # # , - $"$ ! , < . ( !$ ( * < 7 , < "$ # ( ’ *$ ( 7 ( > .# * -
4./ ) * # ( $ # ( , # & ’ # & # )$( #& ( ( ) #
5.% & # $ > # & # 7, # & ( " # >) & # ( . ! ,# ( , ( * - " # >) )$ ) $ ( * # . ' # # & # 7 # # & > ( # # & # $ "$ #
6.$ # $ * * * ) # ! , ( > & ! ( & $# # !& ( , # ) , ! -" )$# . > , # > , ) &- ) - # "$ ), # ( * #$ , - !& $ $
7.' 7 < # # $ > ( ( , < #$, 7# , ) & . # $, < # & - ( , $ , & ( 7 ( & # > #
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1.( * # # & $ ? ' & "$ .
2.( * # # & $ ? ' & "$ .
3.# / ! " & "$ , > &> " ( .
4.7 # ) # ( & >$ #!$ .
5.( * # # & $ ?
6.( * # # & $ ?
7.' ( ?
8.( * # # & # ) #$ $ ?
9.( * # # & &$ $ ?
10.' & ( ( .
11.' & ( ( .
/<&/))= 1.
7-#& # # # / ! * , # ) 7 # # # / ! .
/<&/))= 2.
7 # & ( 7 $ $ .
70