Особливості подання звітності в електронній формі
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Файли
Дата
2017
Автори
Лопатовський, В.Г.
Грицаюк, М.В.
Lopatovskyy, V.
Gritsayuk, M.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
У статті проаналізовано основні аспекти подання звітності платниками податків у електронній формі. Наведено
перелік як безкоштовних, так і комерційних програмних забезпечень. Висвітлено алгоритм дій отримання платниками
податків програмного забезпечення. Окреслено переваги та недоліки подання звітності в електронній формі за допомогою
«Спеціалізованого клієнтського програмного забезпечення для формування та подання звітності до «Єдиного вікна подання
електронної звітності» та запропоновано шляхи оптимізації даного програмного забезпечення.
The article analyzes the main aspects of reporting by taxpayers in electronic form. Here is a list of both free and commercial software. The algorithm of obtaining taxpayers software is illustrated. The advantages and disadvantages of filing reports in electronic form with the help of "Specialized client software for formation and submission of reports to the" Single window of submission of electronic reporting "are outlined and ways of optimization of this software are offered. To submit electronic tax reporting, the taxpayer must obtain software, enter into a contract for the recognition of electronic documents, receive electronic keys of signatures in accredited key certification centers. Let's consider more components of the electronic submission of tax reporting. To provide electronic reporting to government agencies, special software is needed to create and submit electronic documents. The Fiscal Service of Ukraine offers free programs for tax reporting. With these programs you can generate any tax report and save it in the right format. After that, the electronic digital signature is superimposed on the document, it is encrypted and sent to the tax service by telecommunication means, ie by e-mail. The fiscal service offers the following free software to the payer's choice: Electronic Taxpayer Client, Specialized Client Software for creating and reporting to the Single Window of Electronic Reporting. In order to study the expediency of using free programs, it is worth exploring in detail the features of each. After analyzing the advantages and disadvantages of reporting in electronic form, it should be noted that electronic reporting mainly saves taxpayer time, with the biggest drawback of possible technical problems and when installing commercial software - their cost.
The article analyzes the main aspects of reporting by taxpayers in electronic form. Here is a list of both free and commercial software. The algorithm of obtaining taxpayers software is illustrated. The advantages and disadvantages of filing reports in electronic form with the help of "Specialized client software for formation and submission of reports to the" Single window of submission of electronic reporting "are outlined and ways of optimization of this software are offered. To submit electronic tax reporting, the taxpayer must obtain software, enter into a contract for the recognition of electronic documents, receive electronic keys of signatures in accredited key certification centers. Let's consider more components of the electronic submission of tax reporting. To provide electronic reporting to government agencies, special software is needed to create and submit electronic documents. The Fiscal Service of Ukraine offers free programs for tax reporting. With these programs you can generate any tax report and save it in the right format. After that, the electronic digital signature is superimposed on the document, it is encrypted and sent to the tax service by telecommunication means, ie by e-mail. The fiscal service offers the following free software to the payer's choice: Electronic Taxpayer Client, Specialized Client Software for creating and reporting to the Single Window of Electronic Reporting. In order to study the expediency of using free programs, it is worth exploring in detail the features of each. After analyzing the advantages and disadvantages of reporting in electronic form, it should be noted that electronic reporting mainly saves taxpayer time, with the biggest drawback of possible technical problems and when installing commercial software - their cost.
Опис
Ключові слова
звітність, електронна форма, оподаткування, податкова, програмне забезпечення, reporting, electronic form, taxation, tax, software
Бібліографічний опис
Лопатовський В. Г. Особливості подання звітності в електронній формі / В. Г. Лопатовський, М. В. Грицаюк // Вісник Хмельницького національного університету. Економічні науки. – 2017. – № 3, т. 1. – С. 133-136.