Сучасний стан, проблеми та перспективи обліку розрахунків за податками та платежами некомерційних комунальних підприємств – закладів охорони здоров’я

Abstract

UK: Усі некомерційні підприємства різняться за ознаками неприбутковості та особливостями оподаткування. Проаналізовано особливості некомерційних комунальних підприємств – закладів охорони здоров’я як суб’єктів оподаткування. Висвітлено проблемні аспекти організації та методики обліку розрахунків з бюджетом за податками та платежами трансформованих некомерційних (неприбуткових) комунальних підприємств – закладів охорони здоров’я. Методика дослідження заснована на загальнонаукових методах пізнання, а саме історичному, логічному, системному, індукції, дедукції, аналізу, синтезу; методах статистичної обробки даних, класифікації, групування. Акцентовано увагу на проблемних аспектах трактування статусу неприбутковості, необхідності ведення обліку діяльності трансформованими закладами охорони здоров’я, незважаючи на статус неприбутковості як суб’єктами підприємницької сфери, обґрунтовано рекомендації з оптимізації обліку.

EN: All non-profit enterprises will differ on the signs of non-profit and peculiarities of taxation. The article analyzes the features of non-profit municipal utilities – health facilities as subjects of taxation and the problem aspects of the organization and methodology of accounting of settlements with the budget for taxes and payments of transformed non-profit (non-profit) utilities – health care institutions. The purpose of the article is to establish the peculiarities of accounting for calculations with the budget for tax payments of communal non-profit enterprises in the field of health care and substantiation of its optimization directions. The method of research is based on general scientific methods of knowledge: historical, logical, systemic, induction, deduction, analysis, synthesis; Methods of statistical data processing, classification, and grouping. Non-profit (nonprofit) utilities in the field of health care as tax subjects have a significant difference: when they are created, it is necessary to ensure the profitability of activities. Such medical facilities are not taxpayers. It is expedient to consider exemption from payment of income tax as a type of targeted financing and reflection in the reporting of such communal non-profit enterprises accrual of income tax and its direction for targeted financing. Features of the activity and availability of its varieties in relation to VAT tax should be taken into account both in the formation of internal regulations on accounting policies, and when working out other organizational aspects of accounting for calculations with the budget of communal non-profit enterprises. At the normative level there is no regulation of accounting for calculations with the budget with the VAT, which on the one hand is a manifestation of democratization of regulation, and on the other hand, the problem is amplified for communal non-profit enterprises for which there are complications when accounting as business entities that were transformed from the budget. In order to meet the needs of the tax consequences and assembly of tax reporting, it is necessary for communal non-profit enterprises of VAT payers substantially deepen the analyst and to adopt organizational decisions as part of the development of the working plan of accounts and presented balances on analytical accounts for calculations with the VAT budget. For such enterprises at the level of departmental regulation of accounting and reporting by communal non-profit enterprises, it is advisable to develop targeted methodological recommendations, which is a prospect of further research. The emphasis on problematic aspects of the interpretation of the status of non-profitability and the need for accounting for activities as business entities that are transformed from budget health facilities. The organizational and methodological features of accounting for calculations with the budget for various taxes and payments are highlighted, in accordance with the features; recommendations for optimizing the organization of accounting are substantiated.