Податок на додану вартість: актуальні питання обліку розрахунків та звітності
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Дата
2024
Назва журналу
Номер ISSN
Назва тому
Видавець
СумДПУ імені А. С. Макаренка
Анотація
У статті узагальнено особливості обліку розрахунків з бюджетом за податком на додану вартість, зокрема сутність, нормативне забезпечення (в розрізі п’яти рівнів), ставки, порядок визнання податкового кредиту та податкового зобов’язання, алгоритм розрахунку суми податку на додану вартість, яка підлягає сплаті до бюджету та облікове забезпечення таких розрахунків. Акцентовано увагу на проблемних аспектах блокування податкових накладних, узагальнено критерії ризикованості як складової автоматизованого моніторингу податкових накладних (щодо сумнівних (фіктивних) дій платника (вчинених чи невчинених) та сумнівних (фіктивних) платників). За результатами проведених досліджень було запропоновано ряд пропозицій щодо вирішення визначених проблем, зокрема, вдосконалення внутрішньо регламентованих документів, що регулюють організацію обліку податкових розрахунків, впровадження додаткових синтетичних та аналітичних рахунків, вдосконалення первинних документів та звітності, впровадження нових форм аналітичних документів тощо.
Accounting and control of settlements on value added tax are important and fundamental for business entities. VAT has a significant impact on the financial condition and financial results of business entities. It is connected with payment of the tax at acquisition of material values, payment for fulfillment of works or received services and receipt of this tax on accounts of economic entities carrying out realization of goods, works, and services. The article summarises the peculiarities of accounting of settlements with the budget on value added tax, in particular, the essence, regulatory support (in the context of five levels), rates, the procedure for recognition of tax credit and tax liability, the algorithm for calculating the amount of value added tax payable to the budget and accounting support of such settlements. The dynamics and structure of the value added tax in the revenues of the consolidated budget of Ukraine for 2014–022 and as of 01 October 2023 have been analysed. It has been established that the value added tax is one of the main fiscal instruments for financing the State Budget of Ukraine. The opinion of scientists and practitioners on the issue of accounting of settlements with the budget on value added tax in recent years has been studied. Recent publications covering various scientific views on tax collection have been reviewed and the range of issues that have been researched widely enough and partially. The analysis of scientific research and systematisation of scientists' and practitioners' views on problematic issues of accounting for value added tax settlements has been carried out. The significance of tax invoices in determining the tax credit is noted. Attention is focused on problematic aspects of blocking tax invoices, the criteria of riskiness as a component of automated monitoring of tax invoices (concerning doubtful (fictitious) actions of the payer (((performed or not performed) and doubtful (fictitious) payers) are generalised. Based on the results of the conducted research, a number of recommendations were proposed to solve certain problems, in particular: improvement of internally regulated documents governing the organisation of accounting of tax settlements, introduction of additional synthetic and analytical accounts, improvement of primary documents and reporting, introduction of new forms of analytical documents, etc.
Accounting and control of settlements on value added tax are important and fundamental for business entities. VAT has a significant impact on the financial condition and financial results of business entities. It is connected with payment of the tax at acquisition of material values, payment for fulfillment of works or received services and receipt of this tax on accounts of economic entities carrying out realization of goods, works, and services. The article summarises the peculiarities of accounting of settlements with the budget on value added tax, in particular, the essence, regulatory support (in the context of five levels), rates, the procedure for recognition of tax credit and tax liability, the algorithm for calculating the amount of value added tax payable to the budget and accounting support of such settlements. The dynamics and structure of the value added tax in the revenues of the consolidated budget of Ukraine for 2014–022 and as of 01 October 2023 have been analysed. It has been established that the value added tax is one of the main fiscal instruments for financing the State Budget of Ukraine. The opinion of scientists and practitioners on the issue of accounting of settlements with the budget on value added tax in recent years has been studied. Recent publications covering various scientific views on tax collection have been reviewed and the range of issues that have been researched widely enough and partially. The analysis of scientific research and systematisation of scientists' and practitioners' views on problematic issues of accounting for value added tax settlements has been carried out. The significance of tax invoices in determining the tax credit is noted. Attention is focused on problematic aspects of blocking tax invoices, the criteria of riskiness as a component of automated monitoring of tax invoices (concerning doubtful (fictitious) actions of the payer (((performed or not performed) and doubtful (fictitious) payers) are generalised. Based on the results of the conducted research, a number of recommendations were proposed to solve certain problems, in particular: improvement of internally regulated documents governing the organisation of accounting of tax settlements, introduction of additional synthetic and analytical accounts, improvement of primary documents and reporting, introduction of new forms of analytical documents, etc.
Опис
Ключові слова
податок на додану вартість, облік, бюджет, податкові розрахунки, розрахунки з бюджетом, розрахунки за податками та платежами, ставки податку, value added tax, accounting, budget, tax settlements, settlements with the budget, settlements on taxes and payments, tax rates