提交申报书及执行一次(特别)个人资产申报书的详情

O. Kovalchuk
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引用次数: 0

摘要

问题设置。个人一次性特别申报财产是一种税收特赦。同时,这类税收特赦的特点之一是条件性。具体来说,是指纳税义务人(申报人)履行一次性(特别)自愿申报和缴纳申报费用等条件。分析最近的研究和出版物。尽管对税收赦免的法律规制问题已不止一次成为科学研究的主题(O. Dmytryk、I. Krynytskyi、O. Makukh、V. Ryadinska等),但对作为个人一次性(特别)申报资产的税收赦免的法律规制问题尚未进行全面研究。研究的目标。在本出版物的范围内,我们将重点介绍在乌克兰实施一次性(特殊)自然人资产申报时提交纳税申报的细节。文章的主体。作者着重考虑了在实施个人一次性(特别)财产申报时提交申报的特殊性。强调的是,立法者认为一次性(特殊)申报是一种单独的纳税申报类型。实践证明,对一次性(特殊)自愿申报的核查是税收特赦实施的强制性阶段。同时,根据一般规则,对这种申报的核查以摄影机视察的形式进行,在例外情况下,进行有文件的不定期场外视察。已经确定,在税收赦免制度中进行的相机检查在若干特点上不同于进行这种检查的通常程序。结论及发展展望。在进行分析的基础上,我们注意到,在乌克兰实施这种类型的税收特赦时,作为一次性(特殊)自愿申报,其中一个重要阶段是提交特殊自愿申报。我们强调,上述申报是一种单独的纳税申报,其中包含执行税收赦免程序所需的具体数据。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Particulars of Submitting a Declaration Performing a One-Time (Special) Declaration of Assets of Individuals
Problem setting. One-time special declaration of assets of individuals is a type of tax amnesty. At the same time, one of the characteristics of this type of tax amnesty is conditionality. In particular, it refers to the fulfillment by the taxpayer of taxes and fees (the declarant) of such conditions as the submission of a one-time (special) voluntary declaration and the payment of a fee for such declaration. Analysis of recent researches and publications. Despite the fact that the issue of legal regulation of tax amnesty has been the subject of scientific research more than once (O. Dmytryk, I. Krynytskyi, O. Makukh, V. Ryadinska, etc.), a comprehensive study of the legal regulation of such the type of tax amnesty as a one-time (special) declaration of assets of individuals was not carried out. The target of the research. Within the scope of this publication, we will focus on the specifics of submitting a tax declaration when implementing a one-time (special) declaration of assets of natural persons in Ukraine. Article’s main body. The author focused attention on the consideration of the peculiarities of submitting a declaration when implementing a one-time (special) declaration of assets of individuals. It is emphasized that the legislator considers a one-time (special) declaration as a separate type of tax declaration. It has been proven that the verification of a one-time (special) voluntary declaration is a mandatory stage in the implementation of the tax amnesty. At the same time, according to the general rule, the verification of such a declaration takes place in the form of a camera inspection, in exceptional cases a documentary unscheduled off-site inspection is carried out. It has been established that the conduct of a camera inspection in the tax amnesty regime differs from the usual procedure for conducting such inspections in a number of characteristics. Conclusions and prospects for the development. On the basis of the conducted analysis, we note that when implementing this type of tax amnesty in Ukraine, as a one-time (special) voluntary declaration, one of the important stages is the submission of a special voluntary declaration. We emphasize that the above declaration is a separate type of tax declaration, which contains specific data necessary for carrying out the tax amnesty procedure.
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