Scribd Logo
Загрузить

Добро пожаловать в Scribd!

  • Tax System: About Region Business Infrastructure Investor Guide Offers

    Загружено:

    Ap Virtuoso
    20 просмотров2 страницы
    Ukraine's tax system includes three main subsystems for taxation: legal persons, individuals, and state trust funds fees. Taxes are divided into national taxes/fees and local taxes/fees. National taxes include corporate income tax, personal income tax, VAT, social tax, and excise tax. Local taxes include property tax, single tax, business activity charges, parking fees, and tourist tax. Ukraine also has a simplified tax system for small businesses with four groups paying different single tax rates based on income level and number of employees. Customs duties apply to goods imported/exported over 500 euros and are based on the customs value or quantity of goods.

    Исходное описание:

    Ukrainian Tax System

    Оригинальное название

    Ukrainian Tax System

    Авторское право

    © © All Rights Reserved

    Доступные форматы

    PDF, TXT или читайте онлайн в Scribd

    Этот документ был вам полезен?

    Это неприемлемый материал?

    Пожаловаться на этот документ
    Ukraine's tax system includes three main subsystems for taxation: legal persons, individuals, and state trust funds fees. Taxes are divided into national taxes/fees and local taxes/fees. National taxes include corporate income tax, personal income tax, VAT, social tax, and excise tax. Local taxes include property tax, single tax, business activity charges, parking fees, and tourist tax. Ukraine also has a simplified tax system for small businesses with four groups paying different single tax rates based on income level and number of employees. Customs duties apply to goods imported/exported over 500 euros and are based on the customs value or quantity of goods.

    Авторское право:

    © All Rights Reserved
    Скачайте в формате PDF, TXT или читайте онлайн в Scribd
    Отметить как неприемлемый контент
    20 просмотров2 страницы

    Tax System: About Region Business Infrastructure Investor Guide Offers

    Загружено:

    Ap Virtuoso
    Ukraine's tax system includes three main subsystems for taxation: legal persons, individuals, and state trust funds fees. Taxes are divided into national taxes/fees and local taxes/fees. National taxes include corporate income tax, personal income tax, VAT, social tax, and excise tax. Local taxes include property tax, single tax, business activity charges, parking fees, and tourist tax. Ukraine also has a simplified tax system for small businesses with four groups paying different single tax rates based on income level and number of employees. Customs duties apply to goods imported/exported over 500 euros and are based on the customs value or quantity of goods.

    Авторское право:

    © All Rights Reserved
    Скачайте в формате PDF, TXT или читайте онлайн в Scribd
    Отметить как неприемлемый контент
    из 2

    7/10/2015

    TaxSystem

    ENG

    Printversion

    Search

    Homepage| Ourstrategy| Assistanceforinvestors| News| Ourteam


    AboutRegion

    Businessinfrastructure

    InvestorGuide

    Offers

    Home/InvestorGuide/TaxSystem

    TaxSystem

    Features of the tax system in Ukraine

    Ukraine'staxsystemincludesthreemainsubsystems:
    subsystemoftaxationoflegalpersons
    subsystemtaxationofindividuals
    Statetrustfundsfees.
    Accordingtothelegislationtaxpaymentsaredividedintotwogroups:
    nationaltaxesandfees
    localtaxesandfees.

    Nationaltaxesandfees
    Themainnationaltaxesandfeesinclude:
    companyincometax19%
    personalincometax15%(17%)
    valueaddedtax20%
    social tax from 36.76 49.7% of payroll fund (depending on the class of risk) is paid by the employer and 3.6% of the payroll fund is paid by an
    employee
    excisetax
    feeforthefirstregistrationofavehicle
    environmentaltax
    customsduty
    landfee.

    Localtaxesandfees
    Localtaxesandfeesprocedureissetbyvillage,townandcitycouncils.Localtaxesandfeesinclude:
    propertytax,differentfromlandfee
    singletax
    chargeforcertaintypesofbusinessactivities
    vehiclesparkingfee
    touristtax.

    Simplifiedtaxsystem
    SimplifiedtaxationsysteminUkrainegivestherightnottopayalotoftaxesandfeesthatmakesthebookkeepingeasier.Thesimplifiedtaxsystem(singletax)can
    beusedbothbyindividualentrepreneursandresidententities.Accordingtochangesfrom2012thesimplifiedtaxsystemisdividedintofourgroups:
    Group1entrepreneurswhodonotusehiredlabour,exclusivelyretailgoodsfromtradingplacesonmarketsandconductbusinessactivitytoprovide
    publicservices.ThevolumeofincomeduringtheyeardoesnotexceedUAH150k.Thesingletaxisfrom1%to10%oftheminimumwage.
    Group2entrepreneurswhoemploylessthan10personsandtheamountofincomedoesnotexceed1millionUAH,thatconductbusinessactivityto
    providepublicservices,includinghousehold(tosingletaxpayersandpopulation),productionandsaleofgoods,restaurantbusinessactivity.Thesingle
    taxisfrom2%to20%oftheminimumwage.
    Group3anindividualwhoemploysupto20personsandtheamountofincomedoesnotexceed3millionUAH.Thesingletaxis3%ofincomeand
    VATpaymentor5%withoutVAT.
    Group4isalegalpersonwiththeaveragenumberofemployeesnotexceeding50persons.Theincomedoesnotexceed5millionUAH.Thesingletax
    forthemisthesameasforthethirdgroup.
    Singletaxpayerswhobelongtothethirdorfourthgroup,havetherighttochoosethesingletaxof5%ofincomewithoutVATor3%ofrevenuewithVAT.
    TheminimumsizeoftheinsurancepremiumforindividualentrepreneursinDecember2012was393.50UAH.

    Customsduty,itstaxpayersanddutiablegoods
    Dutiablegoodsare:
    goods,thecustomsvalueofwhichexceedstheequivalentof500euros,goodsthatareimportedintothecustomsterritoryofUkraineorexportedoutside
    thecustomsterritoryofUkrainebyenterprises
    goodsimported(sent)tothecustomsterritoryofUkraineintheamounttaxablebycustomspaymentsinaccordancewithArticle234andpartXIIofthe
    CustomsCode,andalsopartsVandVIoftheTaxCodeofUkraine
    goods,vehiclesrealizedinaccordancewithArticle243oftheCustomsCode.
    ThebasisofdutytaxationofgoodstransportedacrossthecustomsborderofUkraineis:
    goodsforwhichthelawsetsadvaloremtaxthecustomscostofgoods
    goodsforwhichthelawsetsspecifictaxthequantityofsuchgoodsisinsetbylawunits.
    Besidestheduty,declaringgoodsinanappropriatecustomsregimeapersonhastopaythevalueaddedtax(VAT)(20%)(20%)andincasesprescribedbylaw,an
    excisedutyiftheseareexcisablegoods.
    "InvestInLvivRegion"Team

    http://www.investlvivregion.com/tax_system_en_291cms.htm

    1/2

    7/10/2015

    TaxSystem

    Investors

    Partners

    ABOUT REGION

    BUSINESS INFRASTRUCTURE

    INVESTOR GUIDE

    OFFERS

    Presentationoftheregion

    LocalAuthorities

    Businessstartup

    Investmentobjects

    Presentationofthedistricts

    Consulates

    TaxSystem

    Investmentmap

    ITcompanies

    Registrationofforeigninvestments

    Investmentprojects

    Banks

    BusinessOffers

    Universities
    Logisticscompanies
    Associations,agencies,NGOs
    BorderCheckpoints

    Sitemap| ContactUs
    2015InvestinLvivRegion.Allrightsreserved.

    http://www.investlvivregion.com/tax_system_en_291cms.htm

    2/2

    Вам также может понравиться