Особливості подачі звітності з податку на доходи фізичних осіб та єдиного соціального внеску
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Файли
Дата
2018
Автори
Лопатовський, В.Г.
Вакулова, В.О.
Lopatovskiy, V.
Vakulova, V.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
В статті проаналізовано специфіку подачі звітності з податку на доходи фізичних осіб та єдиного соціального
внеску на загальнообов’язкове державне соціальне страхування. Розглянуто нормативно-законодавчі акти, що визначають
порядок подання звітів, загальні правила, способи та терміни подання звітності. Обґрунтовано доцільність створення та
подання єдиної форми звітності з податку на доходи фізичних осіб та єдиного внеску.
In the article we analyzed the specifics of reporting on personal income tax and the single social contribution to compulsory state social insurance. We considered the normative-legal acts, which determine the order of submission of reports, general rules, methods and terms of submission of reports. We conducted the critical assessment of the common and distinctive features of existing individual forms of reporting on personal income tax and military collections and a single contribution to compulsory state social insurance. We carried out a comparative description of the features of compilation and submission of reports on personal income tax and the single contribution to compulsory state social insurance on the following features: reporting period, reporting form, reporting period, reporting authority, reporting opportunity in electronic variant, the availability of information on the amount of income for the reporting period, which serves as the object of the tax (contribution), the impersonality of information on individuals, the availability of statistical information about the number of employees. We outlined the main goals of the introduction of the new combined reporting on personal income tax, military collections and single payment: simplification of business and improvement of the efficiency of control bodies, simplification of submission of reporting on a single payment, reduction of paper document circulation and termination of functions performed by banking institutions by their unrelated ones. We substantiated the expediency of creating and submitting a uniform form of reporting on personal income tax and a single contribution.
In the article we analyzed the specifics of reporting on personal income tax and the single social contribution to compulsory state social insurance. We considered the normative-legal acts, which determine the order of submission of reports, general rules, methods and terms of submission of reports. We conducted the critical assessment of the common and distinctive features of existing individual forms of reporting on personal income tax and military collections and a single contribution to compulsory state social insurance. We carried out a comparative description of the features of compilation and submission of reports on personal income tax and the single contribution to compulsory state social insurance on the following features: reporting period, reporting form, reporting period, reporting authority, reporting opportunity in electronic variant, the availability of information on the amount of income for the reporting period, which serves as the object of the tax (contribution), the impersonality of information on individuals, the availability of statistical information about the number of employees. We outlined the main goals of the introduction of the new combined reporting on personal income tax, military collections and single payment: simplification of business and improvement of the efficiency of control bodies, simplification of submission of reporting on a single payment, reduction of paper document circulation and termination of functions performed by banking institutions by their unrelated ones. We substantiated the expediency of creating and submitting a uniform form of reporting on personal income tax and a single contribution.
Опис
Ключові слова
звітність, податок на доходи фізичних осіб, єдиний соціальний внесок на загальнообов’язкове державне соціальне страхування, контролюючі органи, reporting, personal income tax, single social contribution to compulsory state social insurance, supervisory bodies
Бібліографічний опис
Лопатовський, В.Г. Особливості подачі звітності з податку на доходи фізичних осіб та єдиного соціального внеску [Текст] / В. Г. Лопатовський, В. О. Вакулова // Вісник Хмельницького національного університету. Економічні науки. – 2018. – №1. – С. 85-88.