在乌克兰军事状态下的税收和海关优惠

A. Kolisnyk
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This position of the legislator is quite logical and well-argued, since the wartime economy needs tax liberalization. In particular, it is about reducing the tax burden and simplifying their administration procedures. Analysis of recent researches and publications. Such researchers as: O. Dmytryk, V. Ryadinska, O. Semchyk, K. Tokarieva and others are engaged in researching current problems of tax and legal regulation. However, taking into account the fact that Russia’s military aggression against Ukraine caused a large number of changes to the current legislation, new legal norms of tax and customs regulation were introduced, there is a need for appropriate monitoring of new changes. Target of the article is to analyze some tax and customs preferences in the conditions of martial law in Ukraine. Article’s main body. The article analyzes a number of tax and customs preferences under martial law in Ukraine. It is emphasized that the wartime economy needs to reduce the tax burden on business and simplify the procedures for the administration of taxes and fees. Preferences for industrial parks in Ukraine are considered as one of the directions of development of post-war Ukraine. Conclusions and prospects for the development. The above testifies to the comprehensive approach of the legislator to granting preferences in industrial production, in particular, for the activity of industrial parks in Ukraine. Such changes are considered positive given the fact that in the post-war reconstruction of Ukraine, issues related to the introduction of modern technologies into all spheres of social life, the development and integration of innovations into production processes are becoming more relevant. 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引用次数: 0

摘要

问题设置。战时企业面临着许多问题,其中主要的是:产品需求减少,原材料价格上涨,流动资金缺乏,运输和出口出现问题,燃料短缺,价格上涨。在一个国家,甚至在某些地区,没有一个正常运作的企业,会对预算收入产生负面影响,也会对劳动力市场产生负面影响。因此,自从俄罗斯对乌克兰的全面战争开始以来,乌克兰最高拉达对立法进行了一些重大修改,规定在戒严令期间大大放宽对企业的征税。由于战时经济需要税收自由化,立法者的这一立场非常合乎逻辑,而且有充分的理由。特别是减少税收负担和简化行政程序。”分析最近的研究和出版物。如:O. Dmytryk, V. Ryadinska, O. Semchyk, K. Tokarieva等人从事当前税收和法律监管问题的研究。但是,考虑到俄罗斯对乌克兰的军事侵略使现行立法发生了大量变化,引入了新的税收和海关法规法律规范,因此有必要对新的变化进行适当监测。本文的目的是分析乌克兰戒严条件下的一些税收和海关优惠。文章的主体。本文分析了乌克兰戒严令下的一些税收和海关优惠。他们强调,战时经济需要减轻企业的税收负担,并简化税费管理程序。乌克兰对工业园区的偏好被认为是战后乌克兰的发展方向之一。结论及发展展望。上述情况证明了立法者在工业生产方面给予优惠的全面做法,特别是对乌克兰工业园区的活动。这种变化被认为是积极的,因为在乌克兰的战后重建中,与将现代技术引入社会生活的所有领域、发展和将创新纳入生产过程有关的问题正变得越来越重要。此外,俄罗斯联邦军事侵略的后果对乌克兰的国民经济产生了非常不利的影响,为了恢复乌克兰的国民经济,必须吸引大规模投资,因此必须以一切可能的方式形成有利的投资环境。
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Tax and customs preferences und er the condition s of martial state in Ukraine
Problem setting. Business in wartime conditions faces a large number of problems, among which the main ones are: a decrease in demand for products, an increase in the prices of raw materials and materials, a lack of working capital, problems with delivery and export, a shortage of fuel and an increase in its prices. The absence of a functioning business in the country, or even in some of its regions, has a negative impact on the amount of income to the budget, and also has a negative impact on the labor market. Thus, since the beginning of the full-scale war of Russia against Ukraine, the Verkhovna Rada of Ukraine has adopted a number of significant changes to the legislation, which provide for a significant relaxation of taxation for businesses during the period of martial law. This position of the legislator is quite logical and well-argued, since the wartime economy needs tax liberalization. In particular, it is about reducing the tax burden and simplifying their administration procedures. Analysis of recent researches and publications. Such researchers as: O. Dmytryk, V. Ryadinska, O. Semchyk, K. Tokarieva and others are engaged in researching current problems of tax and legal regulation. However, taking into account the fact that Russia’s military aggression against Ukraine caused a large number of changes to the current legislation, new legal norms of tax and customs regulation were introduced, there is a need for appropriate monitoring of new changes. Target of the article is to analyze some tax and customs preferences in the conditions of martial law in Ukraine. Article’s main body. The article analyzes a number of tax and customs preferences under martial law in Ukraine. It is emphasized that the wartime economy needs to reduce the tax burden on business and simplify the procedures for the administration of taxes and fees. Preferences for industrial parks in Ukraine are considered as one of the directions of development of post-war Ukraine. Conclusions and prospects for the development. The above testifies to the comprehensive approach of the legislator to granting preferences in industrial production, in particular, for the activity of industrial parks in Ukraine. Such changes are considered positive given the fact that in the post-war reconstruction of Ukraine, issues related to the introduction of modern technologies into all spheres of social life, the development and integration of innovations into production processes are becoming more relevant. In addition, the consequences of the military aggression of the Russian Federation had a very negative impact on the national economy of Ukraine, for its restoration it will be necessary to attract large-scale investments, and therefore in every possible way to form a favorable investment climate.
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