General characteristics of taxes and fees of constituent entities of the Russian Federation. Characteristics of the main taxes and fees of the Russian Federation
2.1 Signs of tax and collection
Taxes, tax policy, tax system, taxation are constantly in the center of attention of the whole society in any state. Tax is one of the basic concepts of financial science. The problems of correctly understanding its nature are due to the fact that tax is not only an economic concept, but also a legal, social, philosophical one. Taxation, as an element of the economic structure of society, is inherent in all state systems, both market and non-market type of management. The process of collecting taxes is carried out by the state and, moreover, is its function.
The definition of "tax" is closely related to the category "state". It depends not only on the theoretical concepts that reveal this concept, but also on the level of development of the state itself, the state of its economy and socio-political relations. Familiarity with the tax system is enough to judge at what stage of development the state is. If the tax system focuses on indirect and property taxation, then, most likely, we are dealing with an industrially underdeveloped country. If the structure of taxes is dominated by direct taxes, the object of which is the income of citizens, legal entities, their property, then this indicates that we are talking about a highly developed economy.
Under taxed is understood compulsory, individually gratuitous payment levied from organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management of funds in order to financially support the activities of the state and (or) municipalities(Article 8 of the Tax Code of the Russian Federation). At the same time, the principles of fairness in relation to the payer and the achievement of greater efficiency in tax collection must be observed.
To analyze this category, its features should be highlighted. Signs of tax- these are inalienable essential properties of a tax of a universal nature, according to the presence of a complete set of which in legislative practice, from the entire set of mandatory payments to the state, tax payments can be identified. In the above concept, three characteristics of tax can be distinguished:
- obligation (imperative) - distinguishes the payment of tax as an unconditional obligation of the taxpayer when he has an object of taxation. The taxpayer does not have the right to refuse to fulfill the obligation imposed on him in full. The obligation of the tax is ensured by measures of state coercion, i.e. by the power of the state represented by tax, law enforcement and judicial authorities, which, if the taxpayer does not want to voluntarily fulfill their duty, will do it forcibly;
- individual gratuitousness - the absence of direct reciprocal fulfillment of any obligation on the part of the state in relation to a specific taxpayer, i.e. The tax salary is never returned to the subject of the tax and the latter does not receive anything in return: neither the right to participate in any business operations, nor the right to use material and intangible objects, nor the right to any action (import, export of goods), nor a document. This feature distinguishes duties from taxes.
- change of the owner's form - through taxes, part of the property of an individual (corporation) in monetary form is transferred to the state, while a centralized monetary fund (budgetary fund) is formed. The amounts of taxes go only to the budget fund, in which they are depersonalized. Therefore, taxes are not target relationships. This feature makes it possible to distinguish them from fees (targeted fee for the maintenance of law enforcement agencies, fees for the needs of educational institutions, resort fees).
There are two more fundamental signs of tax, with the help of which, from the entire set of mandatory payments, it is possible to confidently single out tax ones, namely, the regularity (frequency) of payment and legality.
Sign relative regularity means a certain frequency - the payment of tax within the time strictly prescribed by law, i.e. a tax is not a one-time, but a regular withdrawal of funds, provided that the taxpayer retains the object of taxation.
Legality as a sign means that the establishment, procedure for calculating and paying taxes, their change or cancellation are carried out solely on the basis of the law. Taxpayers are only required to pay legally established taxes.
Thus, the following definition of the “tax” category seems to be the most complete.
A tax is a mandatory, individually free, relatively regular and statutory payment paid by organizations and individuals in order to financially support the activities of the state and (or) municipalities.
According to Art. 8 of the Tax Code of the Russian Federation under collection is understood a compulsory fee levied on organizations and individuals, the payment of which is one of the conditions for state bodies, local self-government bodies, other authorized bodies and officials to carry out legally significant actions in relation to payers of fees, including the granting of certain rights or the issuance of permits (licenses).
The similarities and differences between the signs of tax and collection are presented in table. 2.1.
Table 2.1. - Signs of tax and collection
| Signs | |
| Tax | Collection |
| Legality: the establishment, procedure for calculating and paying tax, its change or cancellation are carried out exclusively on the basis of law | Legality: the establishment, procedure for calculating and paying the fee, its change or cancellation are carried out exclusively on the basis of law |
| Obligation (imperativeness): the emergence of the obligation to pay tax as a result of the non-free choice of the payer | Obligation (imperativeness): the emergence of the obligation to pay the fee as a result of the non-free choice of the payer |
| Individual gratuitousness: lack of reciprocal satisfaction (equivalent of rights) | Individual retribution: the presence of reciprocal satisfaction (equivalent of rights) |
| Relative regularity of payment: regular payment in the presence of a taxable object | Relative irregularity of payment: irregular payment of a contribution when there is a need for legally significant actions |
| Purpose of payment: financial support for the activities of the state and (or) municipalities | Purpose of payment: covering the costs of the state (its authorized bodies) associated with the provision of legally significant actions |
Analyzing two legislative definitions (tax and duty), it is difficult to see their differences. The definition of the levy lacks two features that are present in the characteristics of the tax: individual gratuitousness, payment in order to financially support the activities of the state. Instead, a sign of individual retribution has been introduced, namely, the provision of a certain equivalent of "legally significant actions" in relation to the payer of the fee. And this is a completely objective castling of signs. However, at the same time it is completely incomprehensible: is it enough to differentiate these concepts of one sign of individual gratuitousness or retribution? Why is the levy not linked either with the form of levying in the form of alienation, or with the monetary method of payment, or with the purposes of levying it? After all, these moments when paying a fee are absolutely identical to paying a tax, with the exception, perhaps, of different purposes. Why is there no sign of irregularity and legality of fees?
All these questions lead us to the judgment that the legislative interpretation of the collection, like the tax, is rather contradictory. For a more adequate characterization of the collection, the following definition can be proposed.
A fee is a mandatory, individually paid and legally established by the state fee paid by organizations and individuals in order to receive legally significant actions from authorized bodies and officials.
2.2 Tax Elements and Basic Tax Terminology
Tax theory and practice that have been developing over several millennia have developed a huge number of special tax terms that are quite firmly rooted and widely used in the development of tax legislation. In the area of taxes and taxation, there are no uniform standards (as opposed to accounting and auditing). In most countries of the world, the following generally accepted names for tax elements and tax terminology have become widespread:
Tax elements- reflect the socio-economic essence of the tax, its generic characteristics. Characteristics of the elements of tax (tax terminology) are used in legislative acts and regulatory documents of the state that determine the conditions of taxation, its organization, the procedure for calculating and levying taxes, and its administration.
Taxation - the process of establishing and collecting taxes in the country, determining the types, objects of the values of tax rates, tax carriers, the procedure for their payment, the circle of legal entities and individuals in accordance with the principles of their establishment developed by the tax policy.
Subject of tax (taxpayer)– this is a natural or legal person who is obliged by law to pay the tax salary to the budgetary fund. Under certain conditions, the subject of the tax may shift the payment of tax to another subject, who will be the actual bearer of the tax, or the actual final payer.
Bearer of tax - a natural or legal person who pays the salary of the tax to the subject of the tax, and not to the state. In reality, the subject and the bearer of the tax do not coincide only when there are conditions for its transfer. A classic example of tax transposition is indirect tax. Then the subject of the tax is the manufacturer, the seller of the goods, and the bearer of the tax is the consumer of the goods.
Object of tax (object of taxation)- property, income, item, value added, certain types of activity, etc., which serve as the basis for taxation. The objects of the tax are diverse. These include: real estate - land plots, houses, buildings, etc .; movable property, securities, cash (in bank accounts, in the cash office of an economic entity); commodities - tea, sugar, salt, etc .; income - wages, profit, rent, etc.
Source of tax- the income of the subject or the bearer of the tax, from which the tax salary is paid. For example: the source of income tax is income; income tax - wages, income of self-employed persons, dividends on shares, etc. The source may coincide with the object of the tax, an example is the income tax from workers and employees: the object of the tax is wages (it is also the source of the tax) ...
Unit (scale) of tax- unit of measure of the tax object, taken as the basis for calculating the tax salary. Such a unit for income tax can be 1 ruble of income, for land tax - a unit of measure for area (0.01 hectares, 1 m 2).
Tax rate- the amount of tax established for the unit of tax. The rate can be set in absolute amounts (in rubles) or as a percentage. Distinguish between: fixed (or equal), proportional, progressive, regressive rates.
Tax salary - the amount of tax calculated for the entire taxable object for a certain period of time, subject to payment to the budgetary fund. In fact, at the moment establishing state tax, as a relationship that imposes duties on the subject, no cash payments not carried out. And only when a specific subject for a certain tax calculates the tax salary and contributes it to the appropriate budget fund, the payment (payment of money) will be made.
Taxable period - the time that determines the period for calculating the salary of the tax and the timing of the payment of the latter to the budgetary fund (for example, quarterly, once a month, once a quarter, once a year).
Tax quota - the share of the tax salary in the tax source. It can be calculated for a specific tax, as well as for the whole subject of tax (for the total tax). The tax quota reflects the severity of the tax burden, it shows how much of the payer's income is withdrawn by each individual tax and all taxes in the aggregate.
Tax relief - reduction in the size (severity) of taxation. The following benefits may apply: introduction taxable minimum- exemption from tax of a part of the tax object; establishment tax immunity- tax exemption for individuals or categories of payers; lowering tax rates; reduction in salary tax; provision of a tax credit (deferral of the payment of the tax salary); exemption from taxation of a part of the tax object; exemption from certain types of taxes and a number of others.
Tax policy - a set of measures in the field of taxes aimed at achieving any goals. Tax breaks, objects and tax rates serve as instruments of tax policy.
Tax cadastre - a list of tax objects with an indication of their profitability.
Apply land, house and other cadastres; they serve to determine the average potential yield of the tax object - land, buildings, etc.
Tax system - the totality and structure of the country's taxes in accordance with their classification established by law.
Transfer of taxes - full or partial transfer of tax by its payer to another person with whom it enters into various economic relations and who becomes the bearer of the tax. The problem of transposition is one of the most difficult in financial science. Tax transfer mechanisms are very diverse. In particular, a distinction is made between direct and reverse tax transfers. Direct transposition taxes are made by including the tax in the price. This is the case with consumption taxes, when the taxpayer manufacturer or trader passes the tax on to the consumer by raising the price. Reverse arrangement taxes are expressed in a decrease in the price and occurs, for example, in the sale of land, houses, stocks, bonds, when the tax is transferred to the seller by deducting the capitalized tax amount from the sale price.
Tax immunity - exemption of persons in a particularly privileged position from the obligation to pay taxes in accordance with national and international law.
Tax return- an official documentary statement of the taxpayer on the income subject to taxation received by him for a certain period, on the tax rebates and benefits applicable to them. Usually it is filled in according to a certain, regulated form directly by the declarant.
Tax burden- generalized characteristics of the effect of taxes, indicating the share of exemptions in the total income of the state, as well as in the income of certain categories of payers. The most common indicator of the tax burden is the share of taxes in GDP.
Tax liability - tax legal relationship, by virtue of which the taxpayer is obliged to fulfill all the necessary requirements for the calculation and payment of tax, and the state, represented by authorized bodies, has the right to demand that the taxpayer fulfill this obligation. A tax liability exists under the circumstances established by the tax laws of a country.
Tax clause- a condition in foreign trade contracts, service agreements, loan agreements, stating that each of the contracting parties undertakes to pay at its own expense all taxes and fees due under this transaction in the territory of its country. A tax clause governs the relationship between exporters and importers regarding the payment of taxes.
Tax Holidays- the statutory period during which a certain group of enterprises, firms, organizations is exempted from paying a particular tax.
Double taxation- multiple taxation of the same tax object. Double taxation is common in all countries, for example, when taxing the income of an enterprise with the subsequent taxation of the individual income generated from them. It can also take place when taxes are levied by different states (in the absence of interstate tax agreements), when state and local taxes are imposed, and in some other cases.
Taxpayers- legal entities and individuals who, in accordance with the law, are obliged to pay taxes.
Entity- organization, institution, enterprise, firm, acting as a single independent bearer of rights and obligations, which has the following characteristics:
The independence of existence from its constituent individuals;
The presence of property separated from the property of the participants;
The right to acquire, use and dispose of property;
The right to carry out economic transactions on its own behalf;
The right to act on its own behalf in court as a plaintiff or defendant;
Independent property liability.
A legal entity has its own corporate name, charter (legal address), as well as a seal and a bank account. A legal entity undergoes state registration and is entered in the state register.
Individual - a citizen who participates in economic activity and acts as a full-fledged subject of it. Individuals include citizens of a given country, foreign citizens, stateless persons who operate in the economy as independent figures, have the right to personally conduct certain business transactions, regulate economic relations with other persons and organizations, and enter into relations with legal entities. An individual acts on his own behalf, does not need to create and register a company, an enterprise (which is necessary for legal entities).
Tax agent - a person who, by virtue of the adopted acts of tax legislation, are responsible for calculating a tax or fee to the relevant budget (budgetary fund).
Resident - a legal or natural person registered or permanently residing in a given country for more than 183 days. Residents are obliged in their economic activities to adhere to the laws of a given country, to pay taxes in accordance with the laws and regulations of this country.
Non-resident: 1) a legal entity operating in a given country, but registered as a business entity in another; 2) an individual operating in one country, but permanently residing in another. For non-residents, special tax rules may be established.
2.3 Tax functions
The functions of any economic category reveal its essence and internal content, and also express its public purpose. It is through functions that the interconnection of the theoretical essence and purpose of this category with the specific forms of its implementation in economic practice is ensured. The functions of taxes should disclose the essential properties and internal content of the tax as a complex financial and economic category. Consequently, the functions of taxes should express the public purpose of taxation not only as a way to mobilize financial resources at the disposal of the state, but also as a means of state regulation of the economy, as well as the basis of redistributive relations in the process of creating social wealth.
The main functions of taxes:
1) fiscal - is to provide the state with financial resources necessary for the implementation of its activities;
2) regulatory - means that taxes, participating in the distribution process, either stimulate or restrain the pace of economic development;
3) distributive - expresses the socio-economic essence of the tax as a special instrument of redistributive relations;
4) control - provides state control over the financial and economic activities of organizations and citizens, over the sources of income and areas of expenditure.
Fiscal function is the main one and reflects the main purpose of taxation - the withdrawal through taxes of part of the income of organizations and citizens in favor of the state in order to create a material basis for the implementation of its functional duties. This function is present in all taxes in any tax system, it was the only one in the early periods of taxation. Over time, its importance not only has not weakened, but continues to grow in the conditions of developed market relations. Moreover, the strengthening of the state's position in the economy, social, law enforcement and other spheres leads to an objective increase in government spending, and, consequently, in the share of the social product redistributed through taxes.
Taxes make up a significant (about 90%) share of the revenues of the consolidated budget of Russia. In the formation of income, different groups of taxes play different roles.
Regulatory function manifests itself through a set of measures in the field of taxation aimed at strengthening government intervention in economic processes (to prevent a recession or stimulate production growth, scientific and technological progress, regulate supply and demand, the volume of income and savings of the population, the volume of investment). The essence of the regulatory function of taxes in relation to social reproduction is to influence through taxation not only macroeconomic proportions, but also the behavior of business entities and the economic behavior of citizens: their desire to consume, save, and invest. Consequently, this function implements not only economic relations in hierarchical subordination (the state is a taxpayer), but in many respects also economic relations between taxpayers.
Distribution function(it is also called social) provides a solution to a number of socio-economic problems outside the market self-regulation. The means of solving these problems, allowing to redistribute the social product between different categories of the population in order to reduce social inequality and maintain social stability in society, are taxes and the tax system, namely:
The use of a progressive scale of personal income taxation, i.e. the use of a certain progression depending on "b O higher income - b O higher taxes ";
The use of increased excise taxes and duties on non-essential goods, luxury goods;
The use of targeted benefits, non-taxable minimums, various tax deductions, tax exemptions, reduced tax rates (for example, a significant arsenal of personal income is used in taxation of personal income, essential goods in VAT are either exempt from tax or taxed at a lower rate);
The use of compensatory and accumulative social payments (in Russia - payments for social insurance), the burden of payment of which rests not with the employee, but shifted to the employer.
The distribution function is also realized through individual gratuitousness of taxes. The poorest segments of the population can pay minimum taxes or not pay them at all on a legal basis, but at the same time use a significant amount of services (education, health care, social protection) financed by the state through tax revenues from organizations and wealthier citizens. Thus, the distributive (social) function provides not only the regulation of the actual value of the tax burden based on the level of income of various segments of the population, but will also make it possible to compensate to a certain extent for low incomes by state transfers and services.
Control function consists in assessing the correspondence between the size of tax liabilities and tax revenues, i.e. the timeliness and completeness of the fulfillment by taxpayers (payers of fees) of their duties. State control is an important factor preventing tax evasion and the development of the shadow economy. In addition, this function helps to increase the efficiency of the implementation of other functions of taxes, primarily through the comparison of tax revenues with the financial needs of the state - their fiscal function. Through this function, control over financial flows is ensured, the need to reform the tax and budget systems is determined.
2.4 Classification of taxes.
Tax classification- This is a reasonable distribution of taxes and fees into groups, made on the basis of a certain demarcating feature and due to the goals (objectives) of systematization and comparisons.
This definition implies two important requirements for any classification. First, the development of each tax classification should be based on a specific classifying feature, be it a method of collection, belonging to a certain level of management, subject, subject, method or source of taxation, the nature of the rate applied, the purpose of tax payments, etc. Secondly, each classification should serve specific practical or scientific purposes (tasks), i.e. must be claimed by the theory or practice of taxation. A tax grouping that does not meet these two requirements cannot have classification status.
The main tax classifications are presented in table. 2.2.
Table 2.2 - Classification of taxes in the Russian Federation
| P / p No. | Classifying feature | Types of taxes |
| Belonging to the management level | federal taxes and fees regional taxes local taxes | |
| Taxable subject | taxes on legal entities taxes on individuals taxes on legal entities and individuals | |
| Transposition degree | direct taxes indirect taxes | |
| The nature of the reflection in the System of National Accounts (SNA) | taxes on production and imports taxes on income and property | |
| Subject (object) of taxation | Property taxes Income taxes Consumption taxes Resource taxes | |
| Method of taxation | taxes paid "on declaration" taxes paid "at source" taxes paid "on notice" | |
| Accounting source of payment | taxes paid on the proceeds from sales taxes charged to the cost of taxes taxes charged to the financial result taxes charged to labor remuneration taxes paid on the gross profit | |
| Appointment of taxes | general taxes earmarked taxes |
1. Tax classification by belonging to the level of administration and power subdivides all taxes into federal, constituent entities of the Russian Federation and local. This classification - the only one presented below - has a direct legislative status: the entire logic of the construction and presentation of the Code is based on it. It has not only fundamental regulatory and legal, but also significant practical importance for solving various problems of tax federalism.
The basis for distinguishing between these types of taxes and fees is not the level of the budget to which they are credited, but by what level of government they are established and in which territory they are obligatory for payment. So, in accordance with Art. 12 of the Tax Code of the Russian Federation distinguish between federal, regional and local taxes.
Federal taxes and fees are recognized that are established by the Code and are obligatory for payment throughout the territory of the Russian Federation. These include:
1) value added tax (VAT);
2) excise taxes;
3) personal income tax (PIT);
4) corporate income tax;
5) tax on the extraction of minerals (MET);
6) water tax;
7) fees for the use of objects of wildlife and objects of aquatic biological resources;
8) state duty.
By regional taxes are recognized that are established by the Code and the laws of the constituent entities of the Russian Federation on taxes and are binding on the territories of the respective constituent entities. Regional taxes are introduced and cease to operate in the territories of the constituent entities of the Russian Federation in accordance with the Code and the laws of the constituent entities of the Russian Federation on taxes.
When establishing regional taxes by the legislative (representative) bodies of state power of the constituent entities of the Russian Federation in the manner and within the limits provided for by the Code, the following elements of taxation are determined: tax rates, the procedure and terms for their payment, as well as tax benefits, grounds and procedure for their application can be established. Other elements of taxation are established by the Code.
Regional taxes include:
1) on the property of organizations;
2) for the gambling business;
3) transport.
Local taxes are recognized that are established by the Tax Code and regulatory legal acts of the representative bodies of municipal formations and are obligatory for payment in the territories of the respective municipal formations. Local taxes are introduced and cease to operate in the territories of municipalities in accordance with the Tax Code of the Russian Federation and regulatory legal acts of the representative bodies of municipalities on taxes. Local taxes and fees in the cities of federal significance - Moscow and St. Petersburg - are established and enforced by the laws of these subjects of the Russian Federation.
When local taxes are established by the representative bodies of municipalities in the manner and within the limits provided for by the Tax Code, the following elements of taxation are determined: tax rates, procedure and terms for their payment; tax benefits, grounds and procedure for their application can also be established. Other elements of taxation are established by the Tax Code of the Russian Federation.
Local taxes and duties include:
1) tax on property of individuals;
2) land tax.
3) trade tax.
Regional or local taxes and fees that are not provided for by the Tax Code cannot be established.
Along with the set of taxes and fees of the Tax Code considered above, the application of special tax regimes is envisaged.
Special tax regime a special procedure for determining the elements of taxation is recognized, as well as exemption from the obligation to pay certain federal, regional and local taxes and fees. These regimes are established by the Tax Code and are applied in cases and in the manner provided for by the Tax Code and other legislative acts on taxes and fees.
Special tax regimes include:
1) the taxation system for agricultural producers (unified agricultural tax);
2) a simplified taxation system;
3) a system for changing taxation in the form of a single tax on imputed income for certain types of activities;
4) patent taxation system;
5) the system of taxation in the implementation of production sharing agreements.
The Code establishes special tax regimes that may provide for additional federal taxes, determines the procedure for their application and enforcement. Four additional federal taxes should be considered as such: the unified agricultural tax; a single tax when applying a simplified taxation system, a single tax on imputed income for certain types of activities and a patent system. The reason for classifying these taxes as federal is the logic of the Code's construction, which presents special tax regimes as subsection (VIII 1) of federal taxes and fees. The fifth special regime does not introduce a new tax, but only provides for a special taxation procedure.
2. Tax classification by subject of taxation includes taxes levied on legal entities and individuals, and mixed taxes, i.e. and from legal entities and individuals. Previously, such a classification was in great demand. Recently, however, its theoretical and practical significance has been gradually decreasing. Initially, these groups of taxes also characterized various aspects of the taxation of entrepreneurial activity, the life of households and the universal taxation of these types of activity. Such a rather capacious classifying purpose now seems to be largely conditional and vague in connection with the accelerated development of small business, not so much in the form of legal entities, as in the form of individuals - individual entrepreneurs without the formation of a legal entity. Therefore, it is not that difficult to clearly distinguish between tax payments by subjects of taxation (budget classification codes allow this), but rather the unambiguity of the assignment of taxes themselves to one group or another is lost.
3. Classification by the degree of arrangement
Direct taxes
3. Classification by the degree of arrangement , dividing taxes into direct and indirect, is known as historically the most universal, but at the same time as the most theoretically controversial classification.
Direct taxes- These are low-transferable taxes levied directly on the income or property of the taxpayer. In this case, the facts of receipt by the taxpayer of income and ownership of property serve as the basis for taxation, and tax relations arise directly between the taxpayer and the state. In the group of direct taxes, real and income taxes are distinguished.
Direct real - these are taxes that are levied on the estimated average income from the use of a particular taxable object. But the receipt of such income can be considered conditional, since in most cases it is absent. These include taxes: on the property of organizations, on the property of individuals, land and transport taxes. These taxes reflect the perceived (imaginary) paying capacity of the payers.
Direct income taxes are taxes that are levied on the actual income (profit) received. They reflect the actual paying capacity of the payers. These include personal income tax and income tax.
The government, making laws and establishing taxes, is like a doctor who must choose the least evil in his treatment.
I. Bentham, English philosopher, sociologist, lawyer
Types of taxes and fees in modern Russia
The set of taxes and fees of the Russian Federation, introduced on January 1, 1992, initially sought to be adapted to the new federal structure of the country. It was built precisely on the federal principle, reproducing the new budgetary structure of the country. Therefore, the main and currently the only classifying feature of the differentiation of taxes and fees enshrined in the Tax Code of the Russian Federation is their belonging to the appropriate level of management. In accordance with Art. 13-15 Tax Code, all taxes and duties of the Russian Federation are divided into three types:
- 1) federal taxes and fees;
- 2) regional taxes;
- 3) local taxes.
The main distinction between these types of taxes and fees lies not in the level of the budget to which they are credited, but in what level of government they are established and in which territory they are obligatory to be paid. So, in accordance with Art. 12 NC:
- federal taxes and fees are established by the Tax Code of the Russian Federation and are obligatory for payment throughout the territory of the Russian Federation;
- regional taxes are established by the Tax Code of the Russian Federation and are enforced by the laws of the constituent entities of the Russian Federation and are obligatory for payment on the territory of the corresponding constituent entities of the Russian Federation;
- local taxes are established by the Tax Code of the Russian Federation and are enforced by regulatory legal acts of the representative bodies of local self-government and are binding on the territory of the respective municipalities.
Local taxes in the cities of federal significance Moscow, St. Petersburg are established by the Tax Code of the Russian Federation and are enforced by the laws of these subjects of the Russian Federation.
The taxes and fees provided for by the Tax Code of the Russian Federation and administered by the tax authorities are shown in Fig. 6.1.
It should be noted that regional or local taxes and fees that are not provided for by the Code cannot be imposed.
Rice. 6.1.
To non-tax obligatory payments, in addition to those presented in Fig. 6.1 also apply forest management fee, regular and one-time payments for subsoil use. The substantive difference between non-tax payments and tax payments is not in voluntariness - both are obligatory for payment, but in the sign of compensation: taxes show individual gratuitousness, while non-tax payments show the opposite sign - individual compensation. Their formal difference is also in different sources of law and in different subjects of administration. Tax payments are regulated by the legislation on taxes and fees and are administered by tax authorities, while non-tax payments are regulated by other laws and administered by other authorities.
Let us consider what is the degree of freedom of legislative initiative at various levels of government in determining the mandatory elements of established taxes (Table 6.1).
Establishment of mandatory elements of taxes (fees) by legislative or regulatory legal acts
Table 6.1
|
Elements of taxes |
Federal taxes and fees |
Regional taxes |
Local taxes |
|
N al refiners |
|||
|
Object of taxation |
|||
|
The tax base |
|||
|
Taxable period |
|||
|
Tax rate |
The law of the subject of the Russian Federation |
Norm. right, MO act |
|
|
Calculation procedure |
|||
|
Procedure and terms for payment of tax |
The law of the subject of the Russian Federation |
Norm. right, MO act |
|
|
Tax incentives, grounds and procedure for their application |
Note. Tax Code of the Russian Federation - established exclusively by the Tax Code of the Russian Federation; the law of a constituent entity of the Russian Federation - the establishment by the laws of constituent entities of the Russian Federation in the manner and within the limits established by the Tax Code of the Russian Federation; norm. rights, act of MO - the establishment by regulatory legal acts of the representative bodies of municipalities in the manner and within the limits established by the Tax Code of the Russian Federation.
When establishing a regional tax, the representative authorities of the constituent entities of the Russian Federation determine the following elements of taxation: tax incentives, grounds and procedure for their application; tax rate procedure and terms of payment tax. Other elements of the regional tax and the circle of taxpayers are established only by the Tax Code. Establishing the local tax, the represented local government bodies define the following elements of taxation in regulatory legal acts: tax incentives, grounds and procedure for their application; tax rate within the limits established by the Tax Code of the Russian Federation; the procedure and terms for paying the tax. Other elements of the local tax and the circle of taxpayers are established only by the Tax Code.
In addition to the listed taxes and fees on the territory of the Russian Federation, in accordance with chapters 26 1 -26 4 of the Tax Code, there are also special tax regimes. It should be noted that these regimes are a fairly new institution of tax law, theoretical studies of which have not been carried out on a large scale. For this reason, some issues remain unresolved. We have no doubts about their placement as part of taxes and fees. However, this raises some methodological problems.
The legislator does not provide a clear definition of special tax regimes in the Tax Code of the Russian Federation. An indirect definition is nevertheless presented in Art. 18 NK, however, it suffers from significant inaccuracies. Apparently, the legislator is well aware of this, because it was no accident that it was modified in 2004.
If earlier such regimes meant a special procedure for calculating and paying taxes and fees for a certain period, applied in the cases and procedure established by the legislation on taxes and fees, now in the context of the perception of the new meaning of Art. 18 Tax Code special tax regimes can be characterized as special procedure for determining the elements of taxation, including providing for exemption from the obligation to pay certain federal taxes and fees, regional and local taxes.
It can be noted that the change in conceptual meaning here is not a simple castling. In methodological terms, this is a transition from the existing perception of special regimes as a special procedure for calculating the entire set of taxes paid by enterprises that have switched to such regimes, to the presentation of these regimes as a special procedure for determining the elements of taxation. Obviously, the new definition is characterized by significant understatement: what kind of tax elements are we talking about?
This interpretation will acquire semantic completeness if special tax regimes are characterized as special types of taxes, and in certain cases - and special taxation procedure, the transition to the calculation and payment of which exempts from the obligation to pay some other taxes and fees.
The possibility of perceiving special regimes as special taxes confirms that they have all the mandatory signs of taxes, as well as the provisions of clause 7 of Art. 12 of the Tax Code, which says that these regimes may provide for federal taxes that are not specified in the designated art. 13 of the Tax Code of the list of federal taxes, as well as determine the procedure for establishing such taxes. Apparently, in this context, we are talking about three additional federal taxes established by the corresponding special regimes: the unified agricultural tax, the unified tax under the simplified taxation system, and the unified tax on imputed income for certain types of activities. The fourth special regime does not introduce a new tax; it provides for a special taxation procedure. Thus, in our opinion, the following detailed definition will be justified. Special tax regimes - this is a special taxation procedure and (or) a special type of federal tax, the transition to the calculation and payment of which exempts from the obligation to pay certain federal taxes and fees, regional and local taxes.
The characterization of these special regimes (taxes) as federal can also cause some uncertainty, for the reason that the lower levels of government here in individual taxes are given considerable powers to establish their various elements (Table 6.2). However, the logic of the RF Tax Code, which presents special regimes as subsection (VIII 1) of federal taxes and duties, eliminates these doubts. In addition, if these regimes were defined as regional, then significant problems would arise with the ability of the lower level of government to provide for exemption from the payment of taxes imposed by the higher level.
The list of special regimes presented in the Tax Code of the Russian Federation in connection with the imperative nature of the norms defining them is characterized as exhaustive. This list can be expanded only by making appropriate changes to the Code. It should also be noted that special regimes, of course, differ from the general taxation regime, since, firstly, they should not establish stricter taxation conditions, and secondly, they provide for the possibility of exemption from the obligation to pay a number of taxes. No tax on the list of federal, state and local taxes that form the general tax regime provides such an exemption. An exception is the gambling tax, which provides for an exemption similar to special regimes. For this reason, this tax should have been introduced precisely as a special tax regime.
Table 6.2
Establishment of mandatory elements of special regimes (taxes) by legislative or regulatory legal acts
|
The elements taxes |
Unified agricultural tax |
Single tax under a simplified taxation system |
Single tax on imputed income for certain types of activities |
Taxation when executing a production sharing agreement |
|
|
based on the determination of expenses and (or) income |
on the basis of a patent |
||||
|
Taxpayers |
|||||
|
Activities |
The law of the subject of the Russian Federation |
Norm. right, MO act |
|||
|
Object of taxation |
|||||
|
Tax |
|||||
|
Tax |
|||||
|
Tax |
|||||
|
calculus |
Norm. right, MO act |
||||
|
Procedure and terms of payment |
|||||
When establishing special tax regimes, the legislator determines the mandatory elements of taxation. The possibility of establishing tax benefits for special regimes of the RF Tax Code is not provided, since the logic of developing these regimes and their application by certain categories of taxpayers has already been dictated by certain tax preferences addressed to these categories.
V The following taxes and fees are established in the Russian Federation: federal, constituent entities of the Russian Federation (regional) and local. Federal taxes and fees are recognized as established by the Tax Code and obligatory for payment throughout the territory of the Russian Federation. Regional and local taxes and fees are recognized as established by the Tax Code and, accordingly, the laws of the constituent entities of the Russian Federation, as well as regulatory legal acts of the representative bodies of local self-government. Regional taxes are obligatory to be paid in the territories of the respective constituent entities of the Russian Federation, and local taxes - in the territories of the respective municipalities. When establishing each regional and local tax, tax rates are determined (within the limits established by the Tax Code), the procedure and terms for paying the tax, and reporting forms for this tax. The legislative (representative) bodies of the constituent entities of the Russian Federation and local self-government may also provide for tax benefits and grounds for their use by the taxpayer. Other elements of taxation are established by the Tax Code.
Scheme 13.3 An approximate algorithm for the implementation of tax legal claims
Taxes and levies are distributed by budget levels as follows:
I. FEDERAL TAXES AND CHARGES:
1) value added tax;
2) excise taxes on certain types of goods (services) and certain types of mineral raw materials;
3) tax on profit (income) of organizations;
4) tax on income from capital;
5) personal income tax;
6) contributions to state social extra-budgetary funds;
7) state duty;
8) customs duties and customs fees;
9) tax on the use of subsoil;
10) tax on the reproduction of the mineral resource base;
11) tax on additional income from hydrocarbon production;
12) fee for the right to use objects of the animal world and aquatic biological resources;
13) forest tax;
14) water tax;
15) environmental tax;
16) federal license fees.
II. REGIONAL TAXES AND FEES:
1) tax on property of organizations;
2) real estate tax (upon the introduction of this tax, the tax on the property of organizations, the tax on property of individuals and the land tax on the territory of the corresponding subject of the Russian Federation ceases to be effective);
3) road tax;
4) transport tax;
5) sales tax;
6) tax on gambling business;
7) regional license fees.
III. LOCAL TAXES AND FEES:
1) land tax;
2) tax on property of individuals;
4) inheritance or gift tax;
5) local license fees.
It should be noted that taxes for the use of natural resources are both federal (tax on subsoil use, forestry and water taxes) and local (land tax). Property taxes are also distributed by level: the tax on the property of organizations is referred to regional taxes, and the tax on property of individuals is referred to local ones. Apparently, when distributing taxes by budget levels, the legislator proceeded from the possibility of ensuring budget financing and tax collection. It is obvious, for example, that the land tax and the tax on property of individuals will be collected to a greater extent when they relate to local taxes, since in this case the most complete accounting of objects of taxation is provided, the costs of collecting taxes are reduced and the interest of local governments in collection of taxes.
It should be noted that the Tax Code (Articles 14, 15) gives rise to the possibility of contradictions between regional and local interests: in the event of a regional tax on real estate in the region, local taxes on property of individuals and land tax, which are the main sources of funds, are terminated. to local budgets.
General conditions for the establishment of taxes and fees. Tax as a complex economic and legal phenomenon includes a set of certain interacting components (elements), each of which has an independent legal significance. The Tax Code introduced a rule according to which tax is considered established only if the relevant legislation taxpayers identified and all of the following significant elements of taxation: object of taxation, tax base, tax period, tax rate, procedure for calculating tax, procedure and timing of tax payment. Until at least one of the specified elements remains undefined, the tax cannot be considered established and cannot be levied. When establishing fees, their payers and taxation elements are determined in relation to specific fees. If necessary, when establishing a tax, an act of legislation on taxes and fees may also provide for tax incentives and the grounds for their use by the taxpayer.
Special tax regime a special procedure for calculating and paying taxes and fees within a certain period of time is recognized, applied in the cases and in the manner established by the Tax Code and federal laws adopted in accordance with it. Special tax regimes include: a simplified taxation system for small businesses, a taxation system in free economic zones, a taxation system in closed administrative-territorial entities, a taxation system in the implementation of concession agreements and production sharing agreements.
Taxpayers and payers of fees organizations and individuals are recognized who, in accordance with the Tax Code, are obliged to pay taxes and (or) fees.
Objects of taxation can be operations for the sale of goods (works, services), property, profit, income, the cost of goods sold (work performed, services rendered) or another object that has a cost, quantitative or physical characteristic, with the presence of which the taxpayer has legislation on taxes and fees associates the occurrence of the tax liability. Each tax has an independent object of taxation, determined in accordance with part two of the Tax Code.
The tax base represents cost, physical or other characteristics of the object of taxation.Tax rate- this is the amount of tax charges per unit of measurement of the tax base. The tax base and the procedure for its determination, as well as tax rates for federal taxes, are established by the Tax Code. In a number of cases (specified in the Tax Code) federal tax rates can be established by the Government of the Russian Federation in the manner and within the limits determined by the code.
The tax base and the procedure for determining it for regional and local taxes are established by the Tax Code, and tax rates for regional and local taxes - respectively, by the laws of the constituent entities of the Russian Federation and regulatory legal acts of representative bodies of local self-government within the limits established by the code.
The tax base for each tax period is calculated:
Organizations - on the basis of data from accounting registers and (or) on the basis of other documented data on objects subject to taxation or related to taxation;
Individual entrepreneurs - based on data on income and expense accounting and business transactions;
The rest of the taxpayers - individuals - on the basis of data received from organizations on taxable income, as well as data from their own accounting of such income, carried out in arbitrary forms.
For organizations, a special rule has been established for making corrections to the tax base. So, if errors (distortions) are found in the calculation of the tax base relating to past periods, all corrections concern only the period of the error and do not apply to the tax base of the current period.
Under tax period is understood a calendar year or another period of time in relation to individual taxes, at the end of which the tax base is determined and the amount of tax payable is calculated. The tax period can consist of one or more reporting periods, following which are paid advance payments. The tax period of organizations that exist for an incomplete calendar year (created, reorganized or liquidated during the year), as well as the tax period for property tax when it is owned by the taxpayer for less than a year are determined according to the rules discussed in tab. 13.2.
The procedure for calculating tax. The taxpayer independently calculates the amount of tax payable for the tax period, based on the tax base, tax rate and tax incentives. However, the obligation to calculate the amount of tax in cases stipulated by the legislation of the Russian Federation on taxes and fees may be imposed on the tax authority or tax agent. In these cases, a tax notification is sent to the taxpayer, which indicates the amount of tax, the calculation of the tax base and the due date for payment of the tax.
Table 13.2. Rules for determining the tax period
(Article 55 of the Tax Code of the Russian Federation)
Benefits for taxes and fees are recognizedthe advantages provided to certain categories of taxpayers and payers of levies, provided by the legislation on taxes and levies, in comparison with other taxpayers or payers of levies, including the possibility of not paying the tax or levy or paying them in a smaller amount.
Terms of payment of taxes and fees are established in relation to each tax and collection and are determined by a calendar date or the expiration of a period of time calculated in years, quarters, months, weeks and days, as well as an indication of an event that must occur or occur, or an action that must be performed. In cases where the tax base is calculated by the tax authority, the obligation to pay tax arises no earlier than the date of receipt of the tax notification.
Payment of tax made by a one-time payment in cash or non-cash form of the entire amount of tax or in another manner provided for by the Tax Code and other acts of legislation on taxes and fees. For each tax, a specific procedure for its payment is established: for federal taxes - by the Tax Code; on regional taxes - by the laws of the constituent entities of the Russian Federation; on local taxes - by regulatory legal acts of local governments.
The general legal requirement is self-payment of tax by the taxpayer. However, the current legislation provides for the possibility of paying tax by withholding it by the tax agent at the source of payment, as well as by using the institution of tax representation.
15. The concept and general characteristics of the system of taxes and fees in the Russian Federation. Federal, state and local taxes.
Tax system- a set of taxes, principles, forms and methods of their establishment, change or cancellation, payment and application of measures to ensure their payment, tax control, as well as bringing to responsibility and measures of responsibility for violation of tax legislation.
At present, the tax system of Russia, from the point of view of the structure (system elements), is represented by:
Types of taxes and fees (federal, regional and local);
The legislative framework (Tax Code of the Russian Federation, Customs Code of the Russian Federation, laws, by-laws, instructions, letters, etc.) that determines the functioning of the tax system;
Federal Tax Service of the Russian Federation, structurally part of the Ministry of Finance of the Russian Federation;
Federal Customs Service of the Russian Federation, structurally part of the Ministry of Economic Development and Trade of the Russian Federation;
Taxpayers (subjects of tax - legal entities and individuals) as the main participants and bearers of the tax burden;
Bodies of state non-budgetary funds and their regional and local divisions and other state structures.
In addition, the elements of the tax system include the principles of its organization and functioning, the forms and methods of tax control and liability for violations, the norms of tax law.
Let's consider briefly the contents of these basic principles.
The stability of tax legislation is understood as immutability of norms and rules, regulating the sphere of tax relations. In accordance with this principle, changes in tax legislation should not be made during the financial year, and the rules giving benefits and preferences should not be changed (canceled) until the period that was originally established by the legislator. The stability of tax legislation over a number of years is of no less importance, i.e. reforms and changes of a significant nature cannot be carried out every year. All major investors in the world consider the instability of tax legislation as a basis for classifying a country (or territory) as zones not favorable for investment and entrepreneurship.
The government has the right only to propose any changes, but the force of law, these changes can only be adopted after their approval by the highest legislative body. The principle of legal relationships also presupposes mutual responsibility of the parties in the field of tax law.
Violations of the principle of the legal nature of relations between taxpayers and the state are expressed in the tax arbitrariness of the authorities and can manifest themselves both at the level of acts of central executive bodies and at the level of lawmaking of local self-government bodies.
The principle of distribution of the severity of the tax burden is not tough in the construction of the tax system, but its non-observance or frequent gross violations lead to such serious consequences as massive tax evasion. No state in the world has been able to achieve equality, fairness and scientific substantiation in the distribution of the tax burden. Probably no one will ever create a tax system that is suitable for all taxpayers and is perceived as fair by all citizens of the country. But the legislator of any country should strive to prevent significant unevenness in the distribution of the severity of the tax burden among different categories of taxpayers, differing in social composition, occupation, place of residence, etc., as well as to prevent different levels of taxation of persons with approximately equal income. The proportionality of the incomes of different categories of the population withdrawn with the help of taxes should not be a mandatory goal of the legislator, however, significant disparities are undesirable.
Tax evasion is a flagrant violation of the principle of equal distribution of the tax burden. The spread of massive tax evasion indicates a lack of state control over the taxation sphere.
The principle of proportionality of taxes collected with income taxpayers is not only that after paying tax, the taxpayer must have sufficient funds for normal life and expansion of economic activity, but also in the fact that in certain periods, namely during the period of tax payments, the last should not exceed the level of current receipts. Otherwise, there is the possibility of massive bankruptcies due to the tax factor.
Compliance the principle of creating maximum convenience for taxpayers- an important task of the state striving for economic growth. Convenience of the taxpayer is not only the establishment of the deadlines for making tax payments, the possibility of obtaining deferrals and installments, but also the clarity of the rules and regulations of tax legislation. The availability of rules and regulations of tax legislation for all categories of taxpayers is the goal of legislators in all countries of the world, but this goal cannot be considered achieved in any country.
The following are the minimum requirements in this area:
Each term used must have its own unique meaning as established by law;
The number of legislative acts issued should not be excessive;
Legislative acts and norms contained in them should not contradict each other;
The texts of laws must be understandable to a person with an average level of education for a given country;
If any norms are changed in legislative acts published in previous years, their new modified text must be published.
One of the most important principles of building tax systems - the principle of equality of taxpayers before the law. This principle can be said to be steadily observed in the overwhelming majority of developed countries and is almost always violated in poor countries. The equality of taxpayers is understood as their common and equal rights and responsibilities in the field of taxation. No one should be granted rights or responsibilities that could not be extended to others. Violation of the principle of equality of the taxpayer before the law is manifested in tax discrimination, which can be expressed by gender, race, nationality, class, age or other characteristics.
The most severe manifestations of tax discrimination include individual tax benefits, i.e. any benefits provided not to a category of taxpayers, but to a certain person or certain persons. Prohibitions on the provision of individual benefits are contained in the legislation of the vast majority of countries.
The principle of minimizing the costs of collecting taxes and monitoring tax compliance, otherwise called principle of profitability tax action is a very reasonable expression of taxpayers' aspirations that not all tax revenues are used to collect taxes. A similar situation has often arisen in history in the field of taxation of certain types of real estate, where the state's expenses for the development and filling out of documentation, measurements, calculations, aerial photography, recalculations, in combination with numerous benefits for a wide range of categories of taxpayers, led to the fact that the amount of tax revenues was less than the incurred costs. The system of personal income taxation is traditionally high costs, especially in the context of relatively low incomes of the middle class. As a rule, all newly introduced taxes are associated with high costs, as well as significant changes that require replacement of old reporting forms.
The principle of tax neutrality in relation to the forms and methods of economic activity does not contradict the regulatory function of taxes. Tax conditions influence decision-making in the economy, along with factors such as the cost of raw materials, labor costs, the level of interest rates, and the rate of inflation.
It is justified to use taxes to stimulate the inflow of capital into advanced industries, create favorable conditions for national producers of goods and services, to contain overpopulation of capitals or super-large cities, and reduce the consumption of energy and natural resources by industrial enterprises. Taxes can be an effective means of preventing the transfer of harmful industries and the inflow of low-quality goods to the territory of the country. At the same time, taxes should not influence the forms of entrepreneurial activity and the behavior of citizens in cases where there is no sense in such influence. The purchase of equipment, raw materials, materials, foreign currency, attraction of loans, the creation of new enterprises, divisions, branches, the establishment of various associations, associations and funds of the enterprise should be carried out on the basis of the goals and objectives of increasing efficiency, and not depending on the conditions of taxation, characteristics or specific requirements of tax legislation.
The lack of neutrality of taxation in relation to forms of economic activity can be said in cases where the conditions of taxation of individual, family enterprises and joint-stock companies differ significantly. When creating an enterprise, the main attention should be paid to the distribution of participation in capital, linking mutual obligations, taking into account the specifics of the industry and the conditions for distributing income, and not calculating how much taxes will have to be paid when choosing one or another option for the organizational form of the enterprise.
Evidence of a gross violation of the principle of tax neutrality in relation to the forms and methods of economic activity - the rapid spread (often in absurd numbers) of banks, stock exchanges, insurance companies, innovative firms, enterprises with a high proportion of people with disabilities and pensioners, "enterprises with foreign investments", i.e. ... such enterprises for which different from the general conditions of taxation are established (methods of determining the tax base, specific benefits, special procedures for paying taxes).
The main consequences of violation of the principle of tax neutrality in relation to the forms and methods of economic activity include: distortion of data and materials of state statistics, a large number of "paper enterprises", a sharp increase in the share of sham transactions. Receiving insignificant amounts from the registration of new legal entities, the state loses colossal tax revenues, as well as the ability to effectively regulate entrepreneurial activity in the country.
The basic principles of building a civilized tax system can also include the principle of accessibility and openness of information on taxation, as well as information on the spending of taxpayers' funds. Openness and availability of information on all taxation issues is the most stringent principle, it must be strictly followed. Its essence lies in the fact that there should not be a single document on taxation issues that would be inaccessible to any taxpayer. The application of this principle in practice means the obligation of the tax authorities to provide any information on the regulation of the tax sphere to any person who wishes to receive it. The openness and accessibility of information can be limited only by the area of rules for control over the collection of taxes and individual data on receipts for certain categories of taxpayers and for certain territories and regions.
The principle of observance of tax secrecy is mandatory for the tax authorities of the rule of law. In a number of countries, there is a categorical prohibition on the disclosure and publication of information not only on individual taxpayers, but also on a number of categories of taxpayers, if the number of payers of a certain category is limited or in some way it is possible to calculate the economic indicators of one of them.
The basic principles of the tax system of the Russian Federation are, in fact, the fundamental and guiding ideas, the leading provisions that determine the beginnings of Russian tax law. After all, these general principles of taxation find their expression directly in the norms of tax law enshrined in the Tax Code of the Russian Federation.
These principles represent, on the one hand, a system of coordinates within which Russian tax law develops, and at the same time (on the other hand) are a vector that determines the direction of development of taxation.
All taxes in force on the territory of the Russian Federation, depending on the level of establishment, are divided into three types:
federal:
regional;
Federal taxes are established, canceled and amended by the Tax Code of the Russian Federation and are obligatory for payment throughout the territory of the Russian Federation.
Regional taxes are established by the Tax Code of the Russian Federation and are obligatory for payment throughout the territory of the corresponding constituent entities of the Russian Federation. The government of the constituent entities of the Federation is empowered to introduce or abolish regional taxes on their territory and change some elements of taxation in accordance with the current federal legislation.
Local taxes are regulated by legislative acts of federal authorities and the laws of the constituent entities of the Russian Federation. Local governments, in accordance with the Tax Code of the Russian Federation, have the right to introduce or cancel local taxes and fees on the territory of the municipality.
| " |
The legal base (basis) of the tax system includes (Fig. 12.1): the legal system of taxation (Fig. 12.3), the system of taxes and fees, special tax regimes.
General characteristics of the system of taxes and fees
The following taxes and fees are established in the Russian Federation: federal, regional and local. Federal taxes and fees are recognized as established by the Tax Code and obligatory for payment throughout the territory of the Russian Federation. Regional and local taxes are recognized as taxes established by the Tax Code of the Russian Federation and, accordingly, the laws of the constituent entities of the Russian Federation and regulatory legal acts of the representative bodies of municipalities. Regional taxes are obligatory to be paid in the territories of the respective constituent entities of the Russian Federation, and local taxes - in the territories of the respective municipalities. When establishing each regional and local tax, tax rates are determined (within the limits established by the Tax Code of the Russian Federation), the procedure and terms for paying the tax, and reporting forms for this tax. The legislative (representative) bodies of the constituent entities of the Russian Federation and local self-government may also provide for tax benefits and grounds for their use by the taxpayer. Other elements of taxation are established by the Tax Code of the Russian Federation.
Rice. 12.4.
1, 2, 3,…, 27 - approximate (possible) sequence of actions; CTG - consolidated group of taxpayers
Taxes and levies are distributed across budget levels as follows.
I. Federal taxes and fees:
- 1) value added tax;
- 2) excise taxes;
- 3) corporate income tax;
- 4) personal income tax;
- 5) state duty;
- 6) tax on mining;
- 7) fees for the use of wildlife and aquatic biological resources;
- 8) water tax.
II. Regional taxes:
- 1) tax on property of organizations;
- 2) transport tax;
- 3) tax on gambling business.
III. Local taxes:
- 1) land tax;
- 2) tax on property of individuals.
It should be noted that taxes for the use of natural resources are both federal (mineral extraction tax, water tax) and local (land tax). Property taxes are also distributed by level: the tax on the property of organizations is referred to regional taxes, and the tax on property of individuals is referred to local ones. Apparently, when distributing taxes by budget levels, the legislator proceeded from the possibility of ensuring budget financing and tax collection. It is obvious, for example, that the land tax and the tax on property of individuals will be collected to a greater extent when they relate to local taxes, since in this case the most complete accounting of objects of taxation is ensured, the costs of collecting taxes are reduced and the interest of local governments in collection of taxes.
General conditions for the establishment of taxes and fees
Tax as a complex economic and legal phenomenon includes a set of certain interacting components (elements), each of which has an independent legal significance. Tax Code of the Russian Federation introduced a rule according to which tax is considered established only if the relevant legislation taxpayers identified and all of the following significant elements of taxation: object of taxation, tax base, tax period, tax rate, procedure for calculating tax, procedure and timing of tax payment. Until at least one of the specified elements remains undefined, the tax cannot be considered established and cannot be levied. When establishing fees, their payers and taxation elements are determined in relation to specific fees. If necessary, when establishing a tax, an act of legislation on taxes and fees may also provide for tax incentives and the grounds for their use by the taxpayer.
Special tax regime a special procedure for determining the elements of taxation is recognized, as well as exemption from the obligation to pay certain taxes and fees provided for by the Tax Code of the Russian Federation and federal laws adopted in accordance with it. Special tax regimes include: simplified taxation system, taxation system for agricultural producers(uniform agricultural tax), the system of taxation in the form of a single tax on imputed income for certain types of activities, the system of taxation in the implementation of production sharing agreements.
Taxpayers and payers of fees organizations and individuals are recognized who, in accordance with the Tax Code of the Russian Federation, are obliged to pay taxes and (or) fees.
Objects of taxation are the sale of goods (works, services), property, profit, income, expense or other circumstance that has a value, quantity or physical characteristic, with the presence of which the taxpayer's legislation on taxes and fees connects the occurrence of the obligation to pay tax. Each tax has an independent object of taxation, determined in accordance with the second part of the PC RF.
The tax base represents cost, physical or other characteristics of the object of taxation. Tax rate- this is the amount of tax charges per unit of measurement of the tax base. The tax base and the procedure for its determination, as well as tax rates for federal taxes and the amount of fees for federal taxes are established by the Tax Code of the Russian Federation.
The tax base and the procedure for determining it for regional and local taxes are established by the Tax Code of the Russian Federation, and tax rates for regional and local taxes - respectively, by the laws of the constituent entities of the Russian Federation and regulatory legal acts of the representative bodies of municipalities within the limits established by the code.
The tax base for each tax period is calculated:
- organizations - on the basis of data from accounting registers and (or) on the basis of other documented data on objects subject to taxation or related to taxation;
- individual entrepreneurs - on the basis of data on the accounting of income and expenses and business transactions;
- other taxpayers - individuals - on the basis of information received in established cases from organizations and (or) individuals about the amounts of income paid to them, about taxable items, as well as data from their own accounting of income received, taxation items carried out in arbitrary forms.
The rules for determining the tax base provided for organizations and individual entrepreneurs also apply to tax agents.
For organizations, a special rule has been established for making corrections to the tax base. So, if errors (distortions) are found in the calculation of the tax base relating to past periods, all corrections concern only the period of the error and do not apply to the tax base of the current period.
Under tax period is understood a calendar year or another period of time in relation to individual taxes, at the end of which the tax base is determined and the amount of tax payable is calculated. The tax period can consist of one or more reporting periods, based on the results of which advance payments. The tax period of organizations that exist for an incomplete calendar year (created, reorganized or liquidated during the year) is determined according to the rules discussed in table. 12.2.
Procedure for calculating tax
The taxpayer independently calculates the amount of tax payable for the tax period, based on the tax base, tax rate and tax incentives. However, the obligation to calculate
Table 12.2
The rules for determining the tax period (Art. 55 of the Tax Code of the Russian Federation)
|
Situation |
Taxable period |
|
The organization was created after the beginning of the calendar year |
From the day of creation until the end of the year |
|
From the date of creation until the end of the calendar year following the year of creation |
|
|
The organization was liquidated (reorganized) before the end of the calendar year |
From the beginning of this year to the day of completion of the liquidation (reorganization) |
|
An organization created after the beginning of a calendar year is liquidated (reorganized) by the end of this year |
|
|
The organization was created in the period from December 1 to December 31 of the current year and liquidated (reorganized) the next year |
From the day of creation until the day of liquidation (reorganization) |
The amount of tax in cases stipulated by the legislation of the Russian Federation on taxes and fees may be imposed on the tax authority or tax agent. In these cases, a tax notification is sent to the taxpayer, which indicates the amount of tax, the calculation of the tax base and the due date for payment of the tax.
Benefits for taxes and fees are recognized the advantages provided to certain categories of taxpayers and payers of levies, provided by the legislation on taxes and levies, in comparison with other taxpayers or payers of levies, including the possibility of not paying the tax or levy or paying them in a smaller amount.
Terms of payment of taxes and fees are established in relation to each tax and collection and are determined by a calendar date or the expiration of a period of time calculated in years, quarters, months, weeks and days, as well as an indication of an event that must occur or occur, or an action that must be performed. In cases where the tax base is calculated by the tax authority, the obligation to pay tax arises no earlier than the date of receipt of the tax notification.
Payment of tax is made by a one-time payment in cash or non-cash form of the entire amount of the tax, or in another manner provided for by the Tax Code of the Russian Federation and other acts of legislation on taxes and fees. For each tax, a specific procedure for its payment is established: for federal taxes - by the Tax Code of the Russian Federation; on regional taxes - by the laws of the constituent entities of the Russian Federation; on local taxes - by regulatory legal acts of municipal authorities.
The general legal requirement is self-payment of tax by the taxpayer. However, the current legislation provides for the possibility of paying tax by withholding it by the tax agent at the source of payment, as well as by using the institution of tax representation.
