{"id":998,"date":"2015-01-13T18:52:41","date_gmt":"2015-01-13T16:52:41","guid":{"rendered":"http:\/\/audit-mk.com.ua\/?p=998"},"modified":"2016-05-28T18:04:27","modified_gmt":"2016-05-28T16:04:27","slug":"20-nalog-na-passivnyie-dohodyi-pokrashhennya-ot-kmu-yatsenyuka","status":"publish","type":"post","link":"https:\/\/audit-mk.com.ua\/ru\/20-nalog-na-passivnyie-dohodyi-pokrashhennya-ot-kmu-yatsenyuka\/","title":{"rendered":"20 % \u043d\u0430\u043b\u043e\u0433 \u043d\u0430 \u043f\u0430\u0441\u0441\u0438\u0432\u043d\u044b\u0435 \u0434\u043e\u0445\u043e\u0434\u044b ( \u043f\u043e\u043a\u0440\u0430\u0449\u0435\u043d\u043d\u044f \u043e\u0442 \u041a\u041c\u0423 \u042f\u0446\u0435\u043d\u044e\u043a\u0430)"},"content":{"rendered":"<p><\/p>\n<h1>\u041e \u0432\u043d\u0435\u0441\u0435\u043d\u0438\u0438 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0439 \u0432 \u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u043a\u043e\u0434\u0435\u043a\u0441 \u0423\u043a\u0440\u0430\u0438\u043d\u044b<\/h1>\n<div id=\"reader\" class=\"block three-fourth three-fourth-min\">\n<div class=\"article-name\">\n<h1><\/h1>\n<\/div>\n<div class=\"article-text text\">\n<div id=\"newsone_text\" class=\"documentwrapper fnormal print cb_article\">\n<div class=\"news-content\">\n<p>\u0417\u0430\u043a\u043e\u043d\u043e\u043c \u0423\u043a\u0440\u0430\u0438\u043d\u044b \u00ab\u041e \u0432\u043d\u0435\u0441\u0435\u043d\u0438\u0438 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0439 \u0432 \u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u043a\u043e\u0434\u0435\u043a\u0441 \u0423\u043a\u0440\u0430\u0438\u043d\u044b \u0438 \u043d\u0435\u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u043d\u044b\u0435 \u0430\u043a\u0442\u044b \u0423\u043a\u0440\u0430\u0438\u043d\u044b \u043e\u0442\u043d\u043e\u0441\u0438\u0442\u0435\u043b\u044c\u043d\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u0440\u0435\u0444\u043e\u0440\u043c\u044b\u00bb \u043e\u0442 28.12.2014 \u0433. \u2116 71-VIII \u0432\u043d\u0435\u0441\u0435\u043d\u044b \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0432\u00a0\u041d\u041a\u0423, \u0432 \u0447\u0430\u0441\u0442\u043d\u043e\u0441\u0442\u0438, \u0432 \u0447\u0430\u0441\u0442\u0438 \u043f\u043e\u0432\u044b\u0448\u0435\u043d\u0438\u044f \u0441\u0442\u0430\u0432\u043a\u0438 \u041d\u0414\u0424\u041b \u0434\u043b\u044f \u043f\u0430\u0441\u0441\u0438\u0432\u043d\u044b\u0445 \u0434\u043e\u0445\u043e\u0434\u043e\u0432.<\/p>\n<p>\u0418\u0442\u0430\u043a, \u0441 01.01.2015 \u0433. \u043e\u0431\u043b\u0430\u0433\u0430\u044e\u0442\u0441\u044f \u041d\u0414\u0424\u041b\u00a0<strong>\u043f\u043e \u0441\u0442\u0430\u0432\u043a\u0435 20%<\/strong>\u00a0\u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0438\u0435 \u043f\u0430\u0441\u0441\u0438\u0432\u043d\u044b\u0435 \u0434\u043e\u0445\u043e\u0434\u044b:<\/p>\n<ul>\n<li>\u043f\u0440\u043e\u0446\u0435\u043d\u0442\u044b \u043d\u0430 \u0442\u0435\u043a\u0443\u0449\u0438\u0439 \u0438\u043b\u0438 \u0434\u0435\u043f\u043e\u0437\u0438\u0442\u043d\u044b\u0439 (\u0432\u043a\u043b\u0430\u0434\u043d\u043e\u0439) \u0431\u0430\u043d\u043a\u043e\u0432\u0441\u043a\u0438\u0439 \u0441\u0447\u0435\u0442;<\/li>\n<li>\u043f\u0440\u043e\u0446\u0435\u043d\u0442\u044b \u043d\u0430 \u0432\u043a\u043b\u0430\u0434 (\u0434\u0435\u043f\u043e\u0437\u0438\u0442) \u0432 \u043a\u0440\u0435\u0434\u0438\u0442\u043d\u044b\u0445 \u0441\u043e\u044e\u0437\u0430\u0445;<\/li>\n<li>\u043f\u0440\u043e\u0447\u0438\u0435 \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u044b (\u0432 \u0442\u043e\u043c \u0447\u0438\u0441\u043b\u0435 \u0434\u0438\u0441\u043a\u043e\u043d\u0442\u043d\u044b\u0435 \u0434\u043e\u0445\u043e\u0434\u044b);<\/li>\n<li>\u043f\u0440\u043e\u0446\u0435\u043d\u0442\u043d\u044b\u0439 \u0438\u043b\u0438 \u0434\u0438\u0441\u043a\u043e\u043d\u0442\u043d\u044b\u0439 \u0434\u043e\u0445\u043e\u0434 \u043f\u043e \u0438\u043c\u0435\u043d\u043d\u043e\u043c\u0443 \u0441\u0431\u0435\u0440\u0435\u0433\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u043c\u0443 (\u0434\u0435\u043f\u043e\u0437\u0438\u0442\u043d\u043e\u043c\u0443) \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0442\u0443;<\/li>\n<li>\u043f\u043b\u0430\u0442\u0430 (\u043f\u0440\u043e\u0446\u0435\u043d\u0442\u044b), \u043a\u043e\u0442\u043e\u0440\u0430\u044f \u0440\u0430\u0441\u043f\u0440\u0435\u0434\u0435\u043b\u044f\u0435\u0442\u0441\u044f \u0441\u043e\u0433\u043b\u0430\u0441\u043d\u043e \u043f\u0430\u0435\u0432\u044b\u043c \u0447\u043b\u0435\u043d\u0441\u043a\u0438\u043c \u0432\u0437\u043d\u043e\u0441\u0430\u043c \u0447\u043b\u0435\u043d\u043e\u0432 \u043a\u0440\u0435\u0434\u0438\u0442\u043d\u043e\u0433\u043e \u0441\u043e\u044e\u0437\u0430;<\/li>\n<li>\u0434\u043e\u0445\u043e\u0434, \u043a\u043e\u0442\u043e\u0440\u044b\u0439 \u0432\u044b\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u0435\u0442\u0441\u044f \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0435\u0439, \u0443\u043f\u0440\u0430\u0432\u043b\u044f\u044e\u0449\u0435\u0439 \u0430\u043a\u0442\u0438\u0432\u0430\u043c\u0438 \u0438\u043d\u0441\u0442\u0438\u0442\u0443\u0442\u0430 \u0441\u043e\u0432\u043c\u0435\u0441\u0442\u043d\u043e\u0433\u043e \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f, \u043d\u0430 \u0440\u0430\u0437\u043c\u0435\u0449\u0435\u043d\u043d\u044b\u0435 \u0430\u043a\u0442\u0438\u0432\u044b \u0432 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u0437\u0430\u043a\u043e\u043d\u043e\u043c;<\/li>\n<li>\u0434\u043e\u0445\u043e\u0434 \u043f\u043e \u0438\u043f\u043e\u0442\u0435\u0447\u043d\u044b\u043c \u0446\u0435\u043d\u043d\u044b\u043c \u0431\u0443\u043c\u0430\u0433\u0430\u043c (\u0438\u043f\u043e\u0442\u0435\u0447\u043d\u044b\u043c \u043e\u0431\u043b\u0438\u0433\u0430\u0446\u0438\u044f\u043c \u0438 \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0442\u0430\u043c);<\/li>\n<li>\u043f\u0440\u043e\u0446\u0435\u043d\u0442\u044b (\u0434\u0438\u0441\u043a\u043e\u043d\u0442), \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u044b\u0439 \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u0435\u043c \u043e\u0431\u043b\u0438\u0433\u0430\u0446\u0438\u0438 \u043e\u0442 \u0438\u0445 \u044d\u043c\u0438\u0442\u0435\u043d\u0442\u0430;<\/li>\n<li>\u0434\u043e\u0445\u043e\u0434 \u043f\u043e \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0442\u0443 \u0444\u043e\u043d\u0434\u0430 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439 \u0441 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u044c\u044e \u0438 \u0434\u043e\u0445\u043e\u0434, \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u043c \u0432 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0435 \u0432\u044b\u043a\u0443\u043f\u0430 (\u043f\u043e\u0433\u0430\u0448\u0435\u043d\u0438\u044f) \u0443\u043f\u0440\u0430\u0432\u043b\u044f\u044e\u0449\u0438\u043c \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0442\u043e\u0432 \u0444\u043e\u043d\u0434\u0430 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439 \u0441 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u044c\u044e \u0432 \u043f\u043e\u0440\u044f\u0434\u043a\u0435, \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u043d\u043e\u043c \u0432 \u043f\u0440\u043e\u0441\u043f\u0435\u043a\u0442\u0435 \u044d\u043c\u0438\u0441\u0441\u0438\u0438 \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0442\u043e\u0432;<\/li>\n<li>\u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u043e\u043d\u043d\u044b\u0439 \u0434\u043e\u0445\u043e\u0434, \u0432\u043a\u043b\u044e\u0447\u0430\u044f \u0434\u043e\u0445\u043e\u0434 \u043e\u0442 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439 \u0441 \u043e\u0431\u043b\u0438\u0433\u0430\u0446\u0438\u044f\u043c\u0438 \u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0435\u0433\u043e \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u0437\u0430\u0439\u043c\u0430, \u0432 \u0442\u043e\u043c \u0447\u0438\u0441\u043b\u0435 \u043e\u0442 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u043a\u0443\u0440\u0441\u0430 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u043e\u0439 \u0432\u0430\u043b\u044e\u0442\u044b;<\/li>\n<li>\u0440\u043e\u044f\u043b\u0442\u0438.<\/li>\n<\/ul>\n<p>\u0427\u0442\u043e \u043a\u0430\u0441\u0430\u0435\u0442\u0441\u044f\u00a0<strong>\u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u043e\u0432<\/strong>, \u0442\u043e \u0435\u0441\u043b\u0438 \u043e\u043d\u0438 \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u044b \u043f\u043e \u0430\u043a\u0446\u0438\u044f\u043c \u0438\/\u0438\u043b\u0438 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\u043f\u0440\u0430\u0432\u0430\u043c, \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u043d\u044b\u043c\u00a0<strong>\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430\u043c\u0438 \u2014 \u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0430\u043c\u0438 \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0439<\/strong>, \u0441\u0442\u0430\u0432\u043a\u0443 \u041d\u0414\u0424\u041b \u0441\u043e\u0445\u0440\u0430\u043d\u0438\u043b\u0438 \u043d\u0430 \u0443\u0440\u043e\u0432\u043d\u0435 5%.<\/p>\n<p>\u041a \u0442\u043e\u043c\u0443 \u0436\u0435 \u0441\u0442\u0430\u0432\u043a\u0443 20% (\u0432\u043c\u0435\u0441\u0442\u043e \u043f\u0440\u0438\u0432\u044b\u0447\u043d\u044b\u0445 17%) \u0431\u0443\u0434\u0443\u0442 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0442\u044c \u0438 \u043a \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u043d\u044b\u043c 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