30 April 2009, 11:44
The Bill (Reg.№3534) envisages the optimization of the order of the taxation of income of the sanatorium and recreation complexes through the way of introduction of amendments to the Laws "On Enterprises Income Taxation", "On Value-Added Tax", "On Land Charge" and Budget Code of Ukraine.
During the discussion the Members of the committee declared that the suggested mechanism of the amortization charging of the main funds the same as the expenses reflecting is unacceptable as contradicts with the conception of the amortization charging, does not facilitate the optimization of the income, complicates tax administration and increases the obligations on the tax payers concerning the accounting registration of the deviations between accumulated depreciation and out-of-pocket expenses for the improvement (Amendments to the Law "On Enterprises Income Taxation").
People´s Deputies concentrated the attention on the principles of the Bill concerning the amendments to the Budget Code of Ukraine that envisages the direction to the incomes of the local budgets that are not accounted during the circulation of interbudget transfers.
Parliamentarians deem that the Amendments to the Law "On Value-Added Tax" is aimed at the broadening of the preferential tax treatment and according to the People´s Deputies it would lead to the fact that the tourism sphere would be free of taxation and it can be regarded as the violation of one of the principles of taxation system provision of the only approach to the elaboration of the taxation laws.