{"id":253002,"date":"2022-02-22T14:49:12","date_gmt":"2022-02-22T14:49:12","guid":{"rendered":"https:\/\/agrochamber.lviv.ua\/dps-roziasnylo-pytannia-vidnosno-vyznachennia-bazy-opodatkuvannia-dlia-zemel-vodnoho-fondu-dlia-platnykiv-podatkiv-4-hrupy-pl\/04\/2026\/"},"modified":"2026-04-27T17:17:57","modified_gmt":"2026-04-27T17:17:57","slug":"dps-roziasnylo-pytannia-vidnosno-vyznachennia-bazy-opodatkuvannia-dlia-zemel-vodnoho-fondu-dlia-platnykiv-podatkiv-4-hrupy-pl","status":"publish","type":"post","link":"https:\/\/agrochamber.lviv.ua\/pl\/dps-roziasnylo-pytannia-vidnosno-vyznachennia-bazy-opodatkuvannia-dlia-zemel-vodnoho-fondu-dlia-platnykiv-podatkiv-4-hrupy-pl\/02\/2022\/","title":{"rendered":"DPS wyja\u015bni\u0142 kwesti\u0119 ustalenia podstawy opodatkowania grunt\u00f3w Funduszu Wodnego dla podatnik\u00f3w grupy 4"},"content":{"rendered":"

18 lutego Dyrekcja G\u0142\u00f3wna DPS w obwodzie \u017cytomierskim poinformowa\u0142a, \u017ce przedmiotem opodatkowania podatnik\u00f3w czwartej grupy podatku jednolitego jest powierzchnia grunt\u00f3w funduszu wodnego (jednostki w\u00f3d \u015br\u00f3dl\u0105dowych, jeziora, stawy, zbiorniki retencyjne), kt\u00f3ra stanowi w\u0142asno\u015b\u0107 producenta rolnego lub zosta\u0142a mu oddana do u\u017cytkowania, w tym na warunkach dzier\u017cawy.<\/p>\n

Podstaw\u0105 opodatkowania dla podatnik\u00f3w jednolitego podatku IV grupy za grunty funduszu wodnego (jedne cz\u0119\u015bci w\u00f3d \u015br\u00f3dl\u0105dowych, jeziora, stawy, zbiorniki) jest normatywna wycena pieni\u0119\u017cna grunt\u00f3w ornych na terenie Autonomicznej Republiki Krym lub obwodu, z uwzgl\u0119dnieniem wsp\u00f3\u0142czynnika waloryzacji ustalonego na dzie\u0144 1 stycznia roku podstawowego (sprawozdawczego) podatku, zgodnie z procedur\u0105 ustalon\u0105 przez PKU w zakresie uiszczania op\u0142at gruntowych.<\/p>\n

Jednocze\u015bnie do cel\u00f3w opodatkowania jednym podatkiem czwartej grupy stosuje si\u0119 wska\u017anik cen towar\u00f3w i us\u0142ug konsumenckich o warto\u015bci 100 proc.:<\/p>\n

\u2022 ustalenie wsp\u00f3\u0142czynnika waloryzacji normatywnej wyceny pieni\u0119\u017cnej grunt\u00f3w funduszu wodnego (zbiorniki \u015br\u00f3dl\u0105dowe, jeziora, stawy, zbiorniki retencyjne) na rok 2015 i lata 2017\u20132020.<\/p>\n

\u0179r\u00f3d\u0142o: Dyrekcja G\u0142\u00f3wna DPS w obwodzie \u017cytomierskim<\/p>\n","protected":false},"excerpt":{"rendered":"

18 lutego Dyrekcja G\u0142\u00f3wna DPS w obwodzie \u017cytomierskim poinformowa\u0142a, \u017ce przedmiotem opodatkowania podatnik\u00f3w czwartej grupy podatku jednolitego jest powierzchnia grunt\u00f3w funduszu wodnego (jednostki w\u00f3d \u015br\u00f3dl\u0105dowych, jeziora, stawy, zbiorniki retencyjne), kt\u00f3ra stanowi w\u0142asno\u015b\u0107 producenta rolnego lub zosta\u0142a mu oddana do u\u017cytkowania, w tym na warunkach dzier\u017cawy. Podstaw\u0105 opodatkowania dla podatnik\u00f3w jednolitego podatku IV grupy za grunty […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-253002","post","type-post","status-publish","format-standard","hentry","category-bez-katehorii"],"yoast_head":"\nDPS wyja\u015bni\u0142 kwesti\u0119 ustalenia podstawy opodatkowania grunt\u00f3w Funduszu Wodnego dla podatnik\u00f3w grupy 4 - \u041b\u0410\u041f - \u041b\u044c\u0432\u0456\u0432\u0441\u044c\u043a\u0430 \u0410\u0433\u0440\u0430\u0440\u043d\u0430 \u043f\u0430\u043b\u0430\u0442\u0430<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/localhost:8081\/dps-roziasnylo-pytannia-vidnosno-vyznachennia-bazy-opodatkuvannia-dlia-zemel-vodnoho-fondu-dlia-platnykiv-podatkiv-4-hrupy\/02\/2022\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DPS wyja\u015bni\u0142 kwesti\u0119 ustalenia podstawy opodatkowania grunt\u00f3w Funduszu Wodnego dla podatnik\u00f3w grupy 4 - \u041b\u0410\u041f - \u041b\u044c\u0432\u0456\u0432\u0441\u044c\u043a\u0430 \u0410\u0433\u0440\u0430\u0440\u043d\u0430 \u043f\u0430\u043b\u0430\u0442\u0430\" \/>\n<meta property=\"og:description\" content=\"18 lutego Dyrekcja G\u0142\u00f3wna DPS w obwodzie \u017cytomierskim poinformowa\u0142a, \u017ce przedmiotem opodatkowania podatnik\u00f3w czwartej grupy podatku jednolitego jest powierzchnia grunt\u00f3w funduszu wodnego (jednostki w\u00f3d \u015br\u00f3dl\u0105dowych, jeziora, stawy, zbiorniki retencyjne), kt\u00f3ra stanowi w\u0142asno\u015b\u0107 producenta rolnego lub zosta\u0142a mu oddana do u\u017cytkowania, w tym na warunkach dzier\u017cawy. 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