According to the Bill (Reg.№33396) it is recommended to introduce the amendments to Law "On the Taxation of the Enterprises Income" regarding the increase in charges on the risks insurance from 5%to 10%, that are included into the gross output charges of the tax payers and not to spread the restrictions on operations with the goods sell insurance behind the territory of Ukraine in custom export regime.
Moreover, it is suggested that the reduced regime on the dividend taxation should be established; also it concerns royalty per cents. The rate will be 5% - in case the tax payer possesses not less that 10% of the statute fund of non resident and also royalty and per cents, in other cases the rate 10%; also the amortization norms for the basic fund of the groups should be risen from 3 of 6% to 9%.
According to the changes to Law "On Value-Added Tax" it is suggested to improve the finance operation on finance leasing, specify the mechanism of tax bills application during the import of goods on the custom territory of Ukraine.
Moreover the bill includes the statements on tax reduction from 20 to 17 %, release from value-added taxation of the import of goods and materials that are not produced on the territory of Ukraine and are used in the production of energy keeping and high-technology equipment.
The amendments to items 7 of the Law "On the natural person´s income tax" re the percentage rate reduce from 15 to 5.
It is also recommended that the item 12 of the given Law should be represented in new edition i.e. determine that "subjected income from the movables during the tax year is considered to be income, improvement".
During the meeting of the Committee it was declared that the realization of bill norms will lead to budget income reduce. Nevertheless, the document does not include the propositions on extra income sources in order to extinguish the increase of expenses.
The people´s Deputies deem that the bill should be combined with other tax bills (Reg.№№3355, 3391 and 3306)