Literature Law of Ukraine “On Tourism” (September 15, 1995).

Literature Law of Ukraine “On Tourism” (September 15, 1995).

Small businesses that have switched to a simplified system of taxation are not payers of the following types of taxes and fees (mandatory payments):

value added tax, except for the case when the legal entity has chosen the method of taxation of income under the single tax at the rate of 6 percent; corporate income tax; personal income tax (for individuals – small businesses); payment (tax) for land; collection for special use of natural resources; collection to the Fund for the implementation of measures to eliminate the consequences of the Chernobyl disaster and social protection; collection to the state innovation fund; collection for compulsory social insurance; deductions and fees for the construction, reconstruction, repair and maintenance of public roads in Ukraine; utility tax; fishing tax; collection for mandatory state pension insurance; fee for the issuance of a permit for the placement of objects of trade and services; contributions to the Fund of Ukraine for Social Protection of the Disabled; contributions to the State Fund for Employment Promotion; fees for patents in accordance with the Law of Ukraine “On patenting certain types of business activities”.

The simplified system of taxation, accounting and reporting for small businesses can be applied along with the current system of taxation, accounting and reporting provided by law, at the choice of the small business entity.

To move to a simplified system of taxation, accounting and reporting, a small business entity submits a written application to the body of the state tax service at the place of state registration.

The application is submitted no later than 15 days before the beginning of the next reporting period (quarter) subject to payment of all established taxes and mandatory payments for the previous reporting period.

The decision to switch to a simplified taxation system may be made no more than once a calendar year.


Law of Ukraine “On Tourism” (September 15, 1995). – K., 1995. Balabanov IT, Balabanov AI Economics of tourism. – Moscow, 2000. Ivanov Y. Tourist activity and taxation // Accounting. -2002. – No. 20/2.


Accounting for income tax in tourism. Abstract

Unlike VAT, the accounting of the income tax on operations of subjects of tourist activity does not have such essential specificity though at certain its moments nevertheless it is necessary to stop in more detail.

When using intermediary schemes, there is a significant difference in the tax accounting of intermediary fees and transit amounts received in connection with such agreements from the buyer of services in favor of the principal (principal or principal).

The amount of the intermediary fee is included in the gross income of the travel intermediary on the general grounds provided for in paragraph 11.3 of Art. 11 of the Law on Profit, ie for the first of the events: crediting funds to the bank account of the commission agent (attorney, agent) or on the date of the actual provision of intermediary services.

The same procedure for increasing gross income applies to the amount of compensation for the costs incurred by the intermediary in carrying out the order. The gross costs of the intermediary are increased by the corresponding costs also according to the general rules (according to the date lab report writers free of debiting funds from the account or according to the date of posting goods, and in case of purchase of works or services – according to the date of their actual receipt).

As for transit amounts, in this case, as well as with VAT, there are some difficulties. If the subject of the intermediary operation is property, then its value, as well as the amount of other costs associated with its sale to third parties, in the tax accounting for income tax are not reflected in accordance with paragraph 7.9 of Art. 7 of the Law on Profit (as opposed to VAT, under which the value of goods and related funds participate in the formation of the tax base). However, the situation in which the subject of the mediation agreement is services, neither in paragraph 7.9 nor in other articles of this Law is not directly mentioned.

However, the STA extends this approach to transactions for the provision (receipt) of services through intermediaries. Yes, in the letter dated 30.06. 98 No. 7832/10 / 15-2117 The State Tax Administration clarifies that the funds received by the taxpayer – the attorney for the purchase of equipment on the basis of a power of attorney, remain the property of the principal and “are not payment for goods (works, services). ” As we can see, instead of the term “property” in this letter another term is used: goods (works, services).

In another letter (dated January 19, 1998 No. 449/10 / 16-1321), the STA explained that the basis for taxation of forwarding services is the compensation received by the forwarder for the services provided by him after his settlements with all participants in the transport process. In other words, the cost of services provided through an intermediary, as well as the payment for such services, should not be reflected in the tax accounting of the intermediary.

And one more point which concerns features of formation of gross expenses of subjects of tourist activity. In accordance with paragraphs. 5.4. 10 st. 5 of the Law on Profit, legal entities whose main activity is the provision of paid services for tourist services to third parties, are allowed to include in the gross costs of maintenance and operation of those belonging to them (except those subject to depreciation):

housing facilities; cars; household aircraft; motor boats, boats and yachts intended for recreation.

For the last two groups of property, the Law on Profit also sets restrictions on their intended use.

Further in the same point there are also restrictions in the form of a ban on inclusion in gross expenses, expenses for fuels and lubricants, parking and parking of cars. Moreover, this restriction is formulated in such a way that it is quite difficult to conclude whether it applies to legal entities whose main activity is tourism.

In the letter dated 11.11. 99 No. 9365/4 / 15-1216 The STA noted that the restrictions on the inclusion in the gross costs of fuel and lubricants (fuel), parking and parking of cars are carried out only at the expense of profits that remain at the disposal of the company after payment to budgets of mandatory fees and charges. In other words, according to this letter, this restriction does not depend on the type of activity of the payer.

However, later (letter dated 07.03.2000 No. 1157/6 / 15-1116) the STA changed its position and clarified that if the cars belong to taxpayers whose main activity is the provision of paid services for transport or tourism service of third parties, the costs of such payers for the maintenance and operation of cars, including the cost of fuel, belong to their gross costs.

However, later in this letter, the STA made an even more liberal conclusion, allowing such payers to attribute to gross costs the cost of fuel used in the maintenance and operation not only of their own cars (as provided by the Law on Profit), but also those owned temporarily by the payer. on the basis of the operating lease agreement.


Law of Ukraine “On Tourism” (September 15, 1995). – K., 1995. Balabanov IT, Balabanov AI Economics of tourism. – Moscow, 2000. Ivanov Y. Tourist activity and taxation // Accounting. -2002. -№ 20/2.


Research of the market of tourist services: methodical bases. Abstract

Structural and logical scheme of geospatial research of the tourist market

The study of geospatial organization of the market of tourist services is based on the provisions of tourism as a phenomenon of public life and the functioning of the market of tourist services as a process of structural coordination in time and space demand for tourist goods, services and goods and their supply.

The study is based on three paradigms:

system, which allows you to establish the order of solving the problem using system concepts (scheme, component, element, structure, function, organization); procedural, which reproduces the natural, consistent changes in the phenomenon and forms of its organization; chorological, which allows to distinguish spatial connections and interactions.

Research of the market of tourist services is a scientific and practical task, which is based on a certain methodology that combines methods, techniques, techniques, procedures and operations of research into a hierarchical system, which aims to find the best ways to solve problems.

The central element of the whole system of methodology is the method. The research method is a system of methods of collecting, processing, presenting information for the planned and purposeful solution of scientific and practical problems. The set of methods and technologies, their sequence and relationship make up the research methodology.

The basic method of research is the system-structural analysis which allows, on the basis of the analysis of functioning of elements of system – subjects of market activity, to structure the market of tourist services, to reveal inter-component, territorial and organizational- administrative interrelations, their character, kinds, forms. …

The methodology of research of the market of tourist services should correspond to the essence of tourism as a social phenomenon with its inherent multicomponent, structured, loose hierarchy and poly-functionality of the elements of the system. The methodology should reflect the multifaceted activities in the field of tourism in accordance with the specifics of each component of the tourism industry, the peculiarities of domestic and international trade in tourist services, the characteristics of tourist consumption in accordance with the scope of the study. In our opinion, the chosen system of socio-geographical research methods serves the realization of this goal.

The study of geospatial organization of the market of tourist services is based on the application of a system of socio-geographical methods, approaches and techniques, as it is the system of methods with their inherent simultaneity of application to different components of the tourist market. another, the relationship, when the application of one of the methods is a partial manifestation of another, broader method, gives the most effective results.

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