Interview of the President of the Association “Ukrkondprom” Alexander Baldynyuka magazine “True Tax” №5.
In the confectionery industry economy topical issue export refunds. To prevent such obstacles that are, as the complexity of tax laws made by all criteria to qualify for automatic compensation. Some are difficult even for flagship branch. For example, to return the VAT payer has to export transactions in the last year, and the proportion of them should be at least 40% the volume of transactions (claims. 200.19.3 Tax Code).
obviously, the logic of this rule is to allocate a separate group of export enterprises by determining the minimum level of exports in total sales of each particular company.
Today confectionery production can be considered as such, which is the basis of export processed products. IN 2011 the export of confectionery Ukraine was about $800 million. However, the share of exports in sales has not reached 40%. Clearly, that the current tax code criterion should be reduced. In our opinion, its optimal level – 20%.
Other difficulties can identify issues to implement the requirements of the average wage, with at least, than two and a half times greater than the minimum level set by law. Labor is a factor of production, the cost of which is formed under the influence of many market factors. With the same success could impose additional requirements and on other factors of production, example, Capital in terms of minimum loan rate, etc.. Therefore, we support the cancellation of the provision of the Tax Code.
We are interested in the improvement of tax legislation. Importantly, that the rules codified in the Code followed all the subjects of the tax process. If the state assumes the obligation to export VAT refund, it must fulfill these obligations.
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