Calculation of land tax: methods of preparation.
change in income tax liabilities; repayment of VAT liabilities by reducing the overpayment of income tax; increase in liabilities for payment of income tax, which is accrued on dividends; change in interest liabilities; change of promissory notes issued that are not related to operating activities; change in the amount of advances received that are not related to operating activities; repayment of liabilities with non-current assets; repayment of liabilities by repurchased own shares; change in arrears of purchased non-current assets, financial investments, property complexes, the maturity of which is less than one year or the operating cycle; change in debt related to the improvement of fixed assets.
Table 1. The procedure for completing the Report in terms of operating activities.
|
Source of information |
Line code |
Data from the string |
|
|
Receipts |
Expense |
||
|
one |
2 |
3 |
four |
|
Statement of financial results |
010 |
line 170 |
line 175 |
|
020 |
line 260 |
X |
|
|
Balance |
030 |
Increase in lines 400, 410, 420 (in terms of operating costs) |
Decreases on lines 400, 410, 420 (in terms of operating costs) |
|
Analytical data for accounting records |
040 |
Dt 945 Kt 312, 314 |
Dt 312, 314 Kt 714 |
|
Statement of financial results |
050 |
lines 150, 160 |
lines 110, 120, 130 |
|
060 |
line 140 |
X |
|
|
Report |
070 |
line 010 ± (020, 030, 040, 050, 060) |
|
|
Balance |
080 |
Decrease in lines 100-180, 200-210, 250 |
Magnification in lines 100-180, 200-210, 250 |
|
090 |
Decrease on line 270 |
Magnification on line 270 |
|
|
one hundred |
Magnification by lines 520-580, 600, 610 |
Decreases on lines 520-580, 600, 610 |
|
|
110 |
Magnification on line 630 |
Decrease on line 630 |
|
|
Report |
120 |
line 070 ± (080, 090, 100, 110) |
|
|
Report on financial results, balance sheet, analytical data for accounting records |
130 |
x |
"Financial expenses" (+) increase (decrease) in interest (as part of "Other current debt") or Dt 684 Kt cash account |
|
Analytical data for accounting records |
140 |
x |
Dt 641 Kt 311 |
|
Report |
150 |
line 120 ± (130,140) |
|
|
Analytical data for accounting records |
160 |
Dt cash accounts Kt accounts that were used to account for extraordinary events from operating activities |
Dt accounts that were used to account for emergencies from operating activities Kt cash accounts |
|
Report |
170 |
line 150 ± 160 |
The procedure for completing the Report in terms of investment and financial activities
The sources from which the information is taken for inclusion in the Report in terms of investment and financial activities are shown in Table 2.
Table 2. Procedure for filling in the Report in terms of investment and financial activities.
|
Code Rare |
Source of information about the birth of money |
Source of information on the expenditure of funds |
|
Determining the cash flow from investing activities |
||
|
180 190 200 |
Analytical data for accounting records: Dt cash accounts and Kt accounts, which took into account the debt for financial investments, non-current assets and property complexes (377 "Non-operating" 681 "Non-operating" or 685 "Non-operating") |
x x x
|
|
210 220 |
Analytical data for accounting records: Dt cash accounts and Kt 373 |
x x |
|
230 |
Analytical data for accounting records: Dt cash accounts and Kt 681 "Non-operating" 377 "Non-operating" |
x |
|
240 250 260 |
x x x |
Analytical data to the accounting records: Dt of cash accounts, which took into account the debt for purchased financial investments, non-current assets and property complexes (371 "Non-operating" 677 "Non-operating" 685 "Non-operating") and Kt of cash accounts * |
|
270 |
X |
Analytical data for accounting records: Dt 371,377 "non-operating" and Kt cash accounts |
|
280 |
Lines 180-270 |
|
|
290 |
Analytical data for accounting records: Dt of cash accounts and Kt of accounts used to account for transactions related to extraordinary events from investment activities |
Analytical data for accounting records: Dt of accounts used to account for transactions related to extraordinary events from investment activities, and Kt of cash accounts |
|
300 |
Rows 280 ± 290 |
|
|
310 |
Analytical data for accounting records: Dt cash accounts and Kt 46 |
x |
|
320 |
Analytical data for accounting records: Dt cash accounts and Kt 501, 502, 511, 512, 521, 601, 602, 622, 685 "non-operating" |
x |
|
330 |
Analytical data on other cash inflows from financing activities: |
x |
|
340 |
X |
Analytical data for accounting records: Dt 601, 602, 611, 612, 621, 622, 685 "non-operating" and Kt cash accounts |
|
350 |
X |
Analytical data for accounting records: Dt 671 and Kt cash accounts |
|
360 |
X |
Analytical data for accounting records: Dt 451, 452, 453, 685 "Non-operating" and Kt cash accounts |
|
370 |
Lines 310-360 |
|
|
380 |
Analytical data for accounting records: Dt of cash accounts and Kt of accounts used to account for transactions related to extraordinary events from financial activities |
Analytical data for accounting records: Dt of accounts used to account for transactions related to extraordinary events from financial activities, and Kt of cash accounts |
|
390 |
The amount or difference between the amounts shown in lines 370 – 380 |
The amount or difference between the amounts shown in lines 370 – 380 |
|
400/ p> |
Rows 170, 300, 390 |
|
|
410 |
The sum of lines 230 – 240 of the Balance Sheet at the beginning of the year (column 3) |
X |
|
420 |
Dt 312, 314 Kt 714 |
Dt 945 Kt 312, 314 |
|
430 |
410 ± 400 ± 420 = 230.240 Balance at the end of the year (column 4) |
X |
references
1. Accounting Regulation 4 "Statement of Cash Flows". Approved by the order of the Ministry of Finance of Ukraine dated 31.03. 99 RUR No. 87. Registered at the Ministry of Justice of Ukraine on June 21, 1999. for # 398 \ 3691.
03/18/2011
Calculation of land tax: methods of preparation. Abstract
The calculation of the land tax is filled in on the basis of the Order of the STA of Ukraine "On approval of the form of calculation of the land tax" from 14.01. 98 RUR №18, registered with the Ministry of Justice of Ukraine on January 22. 98 rubles for №46/2486
The object of payment for land is a land plot that is owned or used, including on lease terms. The payer is the landowner and land user, including the tenant. Land tax rates per hectare of agricultural land are set as a percentage of their monetary value (monetary value – capitalized rental income from the land) in the following amounts:
for arable land, hayfields and pastures – 0.1; for perennial plantings – 0.03.
For agricultural land provided in the prescribed manner and used for its intended purpose, regardless of the category of land to which they are assigned, land tax is levied in accordance with part one of Article 6 of the Law of Ukraine "On Payment for Land" … Land tax rates on the lands of settlements, the monetary value of which is established, are set at one percent of their monetary value.
The established land tax rates are applied taking into account the indexation coefficients determined by the Law of Ukraine on the State Budget of Ukraine for the respective year. The basis for calculating the land tax is the data of the state land cadastre.
The following are exempt from land tax:
reserves, including historical and cultural, national nature parks, reserves (except hunting), regional landscape parks, botanical gardens, dendrological and zoological parks, natural monuments, protected tracts and parks-monuments of landscape art; domestic research farms of research institutions and educational institutions of agricultural profile and vocational schools; public authorities and local governments, prosecutors, institutions, establishments and organizations that are fully supported by the budget (except for the Armed Forces of Ukraine and other military formations established in accordance with the legislation of Ukraine), specialized sanatoriums of Ukraine for rehabilitation of patients according to the list, approved by the Ministry of Health of Ukraine, children’s sanatoriums and health resorts of Ukraine, public organizations of disabled people of Ukraine, enterprises and organizations of public organizations of disabled people, whose property is their full property, where the number of disabled people who have their main place of work of the previous reporting period not less than 50 percent of the total number of employees, and provided that the wage fund of such disabled people during the previous reporting period is not less than 25 percent of the total labor costs related to gross production costs (turnover). These enterprises and organizations of public organizations of the disabled have the right to apply this benefit if they have a permit to use such a benefit, which is provided by the interdepartmental Commission for enterprises and organizations of public organizations of the disabled in accordance with the Law of Ukraine "On Social Protection of the Disabled in Ukraine"; domestic institutions of culture, science, education, health care, social security, physical culture and sports, sports facilities used by them for their intended purpose; registered religious and charitable organizations that are not engaged in business activities;
Fee fails:
for agricultural lands of zones of radioactively contaminated territories, defined by Article 2 of the Law of Ukraine "On the legal regime of the territory that was radioactively contaminated as a result of the Chornobyl catastrophe" and chemically contaminated agricultural lands, which are subject to agricultural restrictions; for lands that are in temporary conservation or in the stage of agricultural development; for the lands of state variety testing stations and variety divisions used for testing varieties of agricultural crops; for the lands of the road economy of public roads; for land plots of state, collective and farms, which are occupied by young orchards, berries and vineyards before their entry into fruiting, as well as hybrid plantations, gene pool collections and nurseries of perennial orchards; for the land of cemeteries; for land plots, within the limits established by the Land Code of Ukraine, disabled people of groups I and II, citizens raising three or more children, and citizens whose family members are serving in the military, pensioners, and other persons enjoying benefits in accordance with the Law of Ukraine "On the Status of War Veterans, Guarantees of Their Social Protection" of citizens who have been duly issued a certificate stating that they have suffered as a result of the Chornobyl disaster.
If the taxpayer’s right to benefits arises within a year, he is exempt from paying tax starting from the month following the month in which the right arose.