General characteristics of the system of taxes and fees. Legal basis of the tax system General conditions for establishing taxes and fees
15. The concept and general characteristics of the system of taxes and fees in the Russian Federation. Federal, state and local taxes.
Tax system- this is a set of prescribed 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, in terms of structure (elements of the system), is represented by:
Types of taxes and fees (federal, regional and local);
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;
the Federal Tax Service of the Russian Federation, which is structurally part of the Ministry of Finance of the Russian Federation;
the Federal Customs Service of the Russian Federation, which is 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, and the norms of tax law.
Let us briefly consider the content of these basic principles.
The stability of the 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 that give benefits and preferences should not be changed (cancelled) before the date originally set by the legislator. Equally important is the stability of tax legislation over a number of years, i.е. 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 a zone unfavorable for investment and entrepreneurship.
The government has the right only to propose any changes, but these changes can take the force of law only after they have been approved 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 the relationship between taxpayers and the state are expressed in the tax arbitrariness of the authorities and can be manifested both at the level of acts of the central executive authorities, and at the level of law-making of local governments.
The principle of distribution of the severity of the tax burden is not rigid in the construction of the tax system, but its non-compliance or frequent gross violations lead to such a serious consequence as massive tax evasion. To achieve equality, justice and scientific validity in the distribution of the tax burden has not been and is not possible for any state in the world. Probably no one will ever create a tax system that would be suitable for all taxpayers and 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., and also to prevent different levels of taxation of persons with approximately equal income. Proportionality of taxed incomes of different categories of the population should not be a mandatory goal of the legislator, however, significant disproportions are undesirable.
The grossest violation of the principle of even distribution of the severity of the tax burden is tax evasion. The spread of massive tax evasion indicates a lack of state control over the sphere of taxation.
The principle of proportionality of taxes levied with income of taxpayers lies not only in the fact that after paying the tax the taxpayer must have funds sufficient for normal life and expansion of economic activity, but also in the fact that in certain periods, namely during the period of making tax payments, the last should not exceed the level of current income. Otherwise, there is a 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. The convenience of the taxpayer is not only the establishment of deadlines for making tax payments, the possibility of obtaining deferrals and installments, but also the clarity of the norms and rules of tax legislation. The accessibility of the norms and rules of tax legislation for all categories of taxpayers is the goal of legislators in all countries of the world, but in no country this goal can be considered achieved.
The minimum requirements in this area are as follows:
Each term used must have its sole legal meaning;
The number of legislative acts issued should not be excessive;
Legislative acts and the norms contained in them must not contradict each other;
The texts of laws should be understandable to a person with an average level of education for a given country;
When changing any norms in legislative acts published in previous years, their new amended text should be published.
One of the most important principles for building tax systems is the principle of equality of taxpayers before the law. About this principle, we can say that it is steadily observed in the vast 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 given 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 blatant manifestations of tax discrimination include individual tax benefits, i.e. any benefits granted 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 tax collection and enforcement of tax laws, otherwise known as profitability principle measures is a reasonable expression of the aspirations of taxpayers that not all tax revenues be used for tax collection. A similar situation often arose in history in the field of taxation of certain types of real estate, where state expenses for the development and completion of documentation, measurements, shortfalls, aerial photography, recalculations, combined 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 costs incurred. Traditionally, the system of personal income taxation has been characterized by 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 the 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. The terms of taxation affect decision-making in the economy, along with such factors as the cost of raw materials, labor costs, interest rates, inflation rates.
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 curb overpopulation in 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 influx of low-quality goods into 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 such influence does not make sense. The acquisition of equipment, raw materials, materials, foreign currency, attraction of loans, creation of new enterprises, divisions, branches, establishment of various kinds of 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, features 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 for 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 variant of the organizational form of the enterprise.
Evidence of a gross violation of the principle of tax neutrality with regard to the forms and methods of economic activity is the rapid spread (often in absurd numbers) of banks, stock exchanges, insurance companies, innovative firms, enterprises with a high proportion of disabled people and pensioners, "enterprises with foreign investment", i.e. . such enterprises for which different from the general conditions of taxation are established (methods for determining the tax base, specific benefits, special procedures for paying taxes).
The main consequences of violating 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 imaginary transactions. Receiving insignificant amounts from the registration of new legal entities, the state loses huge tax revenues, as well as the ability to effectively regulate business activities in the country.
Among the basic principles of building a civilized tax system can also be attributed the principle of accessibility and openness of information on taxation, as well as information on the expenditure of taxpayers' funds. Openness and availability of information on all taxation issues is the most stringent principle, it must be strictly observed. Its essence lies in the fact that there should not be a single document on taxation 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 may be limited only by the area of tax control rules and individual data on receipts for certain categories of taxpayers and for certain territories and regions.
The principle of tax secrecy is mandatory for the tax authorities of the rule of law. In a number of countries, there is a categorical ban 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 taxpayers of a certain category is limited or if the economic indicators of one of them can be calculated in any way.
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 coordinate system within which Russian tax law develops, and at the same time (on the other hand) they 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, abolished 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 relevant subjects of the Russian Federation. The government of the constituent entities of the Federation has the right to introduce or cancel regional taxes on its 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 laws of subjects of the Russian Federation. In accordance with the Tax Code of the Russian Federation, local self-government bodies are granted the right to introduce or cancel local taxes and fees on the territory of the municipality.
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The introduction of a tax means giving it force in a certain territory. In order for each specific tax to be actually paid by the taxpayer, it must first be established and then put into effect.
Prior to the entry into force of the Tax Code of the Russian Federation, the issue of delimiting the procedures for establishing and enacting taxes was considered by the Constitutional Court of the Russian Federation in a decision dated March 21, 3997.1 The Constitutional Court indicated that the federal legislator establishes federal taxes and fees in accordance with the Constitution of the Russian Federation, independently determining not only their list, but also all elements of tax liabilities. With regard to the constituent entities of the Russian Federation and local governments, the concept of "establishment of taxes and fees" has a different legal meaning. The right of the subjects of the Russian Federation to establish taxes is always derivative in nature, since the subjects of the Russian Federation are bound by these general principles. The establishment of a tax by a constituent entity of the Russian Federation means its right to independently decide whether or not to introduce an appropriate tax on its territory, since an exhaustive list of regional taxes gives rise only to the right, but not the obligation to establish a tax. The establishment of a regional tax also means the specification of general legal provisions, including a detailed definition of subjects and objects of taxation, the procedure and terms for paying taxes, the rules for granting benefits, methods for calculating specific rates (differentiated, progressive or regressive), etc.
The establishment and introduction of taxes in Russia are carried out in accordance with the procedure strictly defined by the Tax Code of the Russian Federation.
Federal taxes and fees are established by federal legislation, they are put into effect throughout the territory of the Russian Federation. When establishing a federal tax, the federal law determines the taxpayers, the object of taxation, the tax base, the tax period, the tax rate, the procedure for calculating the tax, the procedure and terms for paying the tax, tax benefits and the grounds for their use by the taxpayer.
Regional taxes and fees are also established by federal legislation (Tax Code), put into effect on the territory of the corresponding constituent entity of the Russian Federation in accordance with the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation. At the same time, the representative authorities of the constituent entities of the Russian Federation may determine such elements of taxation as tax benefits, the tax rate within the limits established by federal legislation, the procedure and terms for tax payment, and the reporting form for this regional tax. So, for example, the tax on the property of organizations, established by Ch. 30 of the Tax Code of the Russian Federation, is put into effect by the laws of the relevant subjects of the Russian Federation. When introducing a tax, the representative bodies of a constituent entity of the Russian Federation determine the tax rate within the limits established by the Code, the procedure and terms for its payment, and the reporting form for this tax.
Essential elements of local taxes and fees are established by federal legislation, but are put into effect by regulatory legal acts of representative bodies of local self-government on the territory of the respective municipalities. Local taxes and fees in the federal cities of Moscow and St. Petersburg are enforced by the laws of the said subjects of the Russian Federation. When introducing a local tax, the representative bodies of local self-government determine the following elements of taxation in regulatory legal acts: tax benefits, tax rate within the limits established by federal legislation, the procedure and terms for paying tax, and also determine the reporting form for this local tax.
Lecture 18
18.1. Basic provisions
The Tax Code of the Russian Federation establishes three levels of the tax system: federal, subjects of the Federation and local. Art. 13 of the Tax Code of the Russian Federation to federal taxes and fees relate:
1) value added tax;
2) excises;
3) personal income tax;
4) unified social tax;
5) corporate income tax;
6) tax on the extraction of minerals;
7) gift tax;
8) water tax;
9) fees for the use of objects of the animal world and objects of aquatic biological resources;
10) state duty.
The tax legislation of the Russian Federation is built on the basis of the principle of the unity of the financial policy of the state, which manifests itself, in particular, in the establishment of a closed list of taxes in force throughout the country. Each type of tax is assigned to one level or another based on the scope of functions and powers, the implementation of which is entrusted to the state as a whole, state bodies of the constituent entities of the Russian Federation or municipalities. It should be noted that regardless of whether taxes are assigned to a certain level of the budget system, the relevant legislative (representative) bodies can make decisions on specific taxation issues only within their competence.
The levels of the tax system do not coincide with the links of the budget system: if only federal taxes are credited to the budget of the Russian Federation, then deductions from federal or regional taxes, respectively, can be received by regional and municipal budgets.
Federal taxes are established by the laws of the Russian Federation and are subject to collection throughout its territory. Benefits for them are fixed only by federal laws, but the representative authorities of the constituent entities of the Federation and local governments have the right to introduce additional benefits within the amounts credited to their budgets. As a general rule, federal tax rates are determined by the Federal Assembly, but the rates of taxes on certain types of natural resources, excises, mineral raw materials and customs duties are set by the Government of the Russian Federation.
Thus, in accordance with the legislation, federal taxes include: value added tax; excises on certain types of goods (services) and certain types of mineral raw materials; tax on profit (income) of organizations; capital income tax; personal income tax; tax on subsoil use; tax on the reproduction of the mineral resource base; tax on additional income from hydrocarbon production; forest tax; water tax; environmental tax.
In addition to the bulk of taxes, the structure of federal obligatory payments includes:
– fees(contributions to state social non-budgetary funds; fee for the right to use wildlife and aquatic biological resources; customs fees; license fees);
– duties(state duty; customs duty).
18.2. value added tax
taxpayers value added tax are recognized:
1. organizations;
2. individual entrepreneurs;
3. persons recognized as taxpayers of value added tax (hereinafter referred to in this chapter as tax) in connection with the movement of goods across the customs border of the Russian Federation.
object
1) the sale of goods (works, services) on the territory of the Russian Federation, including the sale of collateral and the transfer of goods (the results of work performed, the provision of services) under an agreement on the provision of compensation or innovation, as well as the transfer of property rights;
2) transfer on the territory of the Russian Federation of goods (performance of work, provision of services) for own needs, the costs of which are not deductible (including through depreciation) when calculating corporate income tax;
3) performance of construction and installation works for own consumption;
4) importation of goods into the customs territory of the Russian Federation.
1) the operations specified in paragraph 3 of Art. 39 of the Tax Code of the Russian Federation (carrying out operations related to the circulation of Russian or foreign currency (with the exception of the purposes of numismatics); transfer of fixed assets, intangible assets and (or) other property of an organization to its successor (successors) during the reorganization of this organization, etc.);
2) transfer on a gratuitous basis of residential buildings, kindergartens, clubs, sanatoriums and other objects of socio-cultural and housing and communal purposes, as well as roads, electrical networks, substations, gas networks, water intake facilities and other similar objects to state authorities and bodies local self-government (or, by decision of the said bodies, to specialized organizations that use or operate the said facilities for their intended purpose);
3) transfer of property of state and municipal enterprises, redeemed in the order of privatization;
4) the performance of works (rendering of services) by bodies that are part of the system of state authorities and local governments, within the framework of exercising their exclusive powers in a certain field of activity, if the obligation to perform these works (rendering services) is established by the legislation of the Russian Federation, legislation of the constituent entities of the Russian Federation, acts of local governments;
5) transfer on a gratuitous basis of fixed assets to state authorities and administrations and local governments, as well as budgetary institutions, state and municipal unitary enterprises;
6) operations for the sale of land plots (shares in them);
The tax base when selling goods (works, services) is determined by the taxpayer in accordance with this chapter, depending on the specifics of the sale of goods (works, services) produced by him or acquired on the side.
Taxable period(including for taxpayers acting as tax agents, hereinafter referred to as tax agents) is set as a calendar month. For taxpayers (tax agents) with monthly monthly proceeds from the sale of goods (works, services) excluding tax, not exceeding one million rubles, the tax period is set as a quarter.
Taxation is carried out according to the tax rate 0, 10, 18 percent.
The taxpayer has the right to reduce the total amount of tax on the tax deductions established by the Tax Code of the Russian Federation.
The amounts of tax presented to the taxpayer and paid by him when acquiring goods (works, services) in the territory of the Russian Federation or paid by the taxpayer when importing goods into the customs territory of the Russian Federation in the customs regimes of release for free circulation, temporary importation and processing outside the customs territory are subject to deductions in relation to:
1) goods (works, services) purchased for the implementation of operations recognized as objects of taxation,
2) goods (works, services) purchased for resale.
Tax deductions are made on the basis of invoices issued by sellers when the taxpayer purchases goods (works, services), documents confirming the actual payment of tax amounts, documents confirming the payment of tax amounts withheld by tax agents, or on the basis of other documents.
Payment of tax on transactions recognized as an object in the territory of the Russian Federation is made at the end of each tax period based on the actual sale (transfer) of goods (performance, including for own needs, work, provision, including for own needs, services) for the expired tax period. period no later than the 20th day of the month following the expired tax period.
The Tax Code of the Russian Federation provides for exemption from the performance of taxpayer obligations by organizations and individual entrepreneurs associated with the calculation and payment of tax (hereinafter referred to as the exemption), if for the three previous consecutive calendar months the amount of proceeds from the sale of goods (works, services) of these organizations or individual entrepreneurs, excluding tax, did not exceeded two million rubles in aggregate (this rule does not apply to organizations and individual entrepreneurs selling excisable goods during the previous three consecutive calendar months; does not apply to obligations arising in connection with the importation of goods into the customs territory of the Russian Federation subject to taxation in accordance with with the Tax Code of the Russian Federation).
Persons exercising the right to exemption must submit an appropriate written notice and documents (an extract from the balance sheet (represented by organizations); an extract from the sales book; an extract from the book of income and expenses and business operations (represented by individual entrepreneurs); a copy of the journal received and issued invoices), which confirm the right to such an exemption, to the tax authority at the place of its registration.
Said notification and documents shall be submitted no later than the 20th day of the month from which these persons exercise their right to exemption.
18.3. excises
taxpayers excise duty is recognized:
1) organizations;
2) individual entrepreneurs;
3) persons recognized as taxpayers in connection with the movement of goods across the customs border of the Russian Federation, determined in accordance with the Labor Code of the Russian Federation.
object The following transactions are subject to taxation:
1) the sale on the territory of the Russian Federation by persons of excisable goods produced by them, including the sale of collateral and the transfer of excisable goods under an agreement on the provision of compensation or innovation,
The transfer of ownership of excisable goods by one person to another person on a reimbursable and (or) gratuitous basis, as well as their use in case of payment in kind, shall be recognized as the sale of excisable goods;
2) posting on the territory of the Russian Federation by an organization or an individual entrepreneur that does not have a certificate of oil products independently produced from its own raw materials and materials (including excisable oil products), obtaining ownership of oil products as payment for services for the production of oil products from give-and-take raw materials and materials. For the purposes of this chapter, capitalization is the acceptance for accounting of excisable petroleum products produced from own raw materials and materials (including excisable petroleum products);
3) receipt on the territory of the Russian Federation of petroleum products by an organization or individual entrepreneur holding a certificate;
4) transfer on the territory of the Russian Federation by an organization or an individual entrepreneur of oil products produced from give-and-take raw materials and materials (including excisable oil products) to the owner of these raw materials and materials who does not have a certificate. The transfer of petroleum products to another person on behalf of the owner is equated to the transfer of petroleum products to the owner;
5) sale by persons of confiscated and (or) ownerless excisable goods, excisable goods transferred to them on the basis of sentences or decisions of courts, arbitration courts or other authorized state bodies, excisable goods, from which there was a refusal in favor of the state and which are subject to circulation in the state and (or ) municipal property;
6) transfer on the territory of the Russian Federation by persons of excisable goods produced by them from give-and-take raw materials (materials), with the exception of operations for the transfer of petroleum products, to the owner of the said raw materials (materials) or to other persons, including the receipt of the said excisable goods into ownership as payment for services production of excisable goods from give-and-take raw materials (materials);
7) transfer within the structure of the organization of produced excisable goods (with the exception of petroleum products) for further production of non-excisable goods;
8) transfer on the territory of the Russian Federation by persons of excisable goods produced by them (with the exception of petroleum products) for their own needs;
9) transfer on the territory of the Russian Federation by persons of excisable goods produced by them (with the exception of petroleum products) to the authorized (share) capital of organizations, unit funds of cooperatives, as well as as a contribution under a simple partnership agreement (agreement on joint activities);
10) transfer on the territory of the Russian Federation by an organization (business company or partnership) of excisable goods produced by it (with the exception of petroleum products) to its participant (his legal successor or heir) upon his withdrawal (withdrawal) from the organization (business company or partnership), as well as the transfer of excisable goods (with the exception of petroleum products) produced under a simple partnership agreement (agreement on joint activities), to a participant (his legal successor or heir) of the said agreement when his share is separated from the property that is in common ownership of the participants in the agreement, or the division of such property;
11) transfer of manufactured excisable goods for processing on a give-and-take basis (with the exception of petroleum products);
12) import of excisable goods into the customs territory of the Russian Federation;
13) primary sale of excisable goods (except for oil products) originating from the territory of the Republic of Belarus and imported into the territory of the Russian Federation from the territory of the Republic of Belarus;
14) receipt (posting) of denatured ethyl alcohol by an organization that has a certificate for the production of non-alcohol-containing products.
The following transactions are not subject to taxation:
– transfer of excisable goods by one structural subdivision of an organization that is not an independent taxpayer for the production of other excisable goods to another similar structural subdivision of this organization;
- the sale of excisable goods (with the exception of petroleum products) placed under the customs regime of export outside the territory of the Russian Federation, taking into account losses within the limits of natural loss, as well as transactions that are objects of taxation (clauses 2, 3, 4 above), with petroleum products , further placed under the customs regime of export.
– sale of petroleum products by a taxpayer;
– primary sale (transfer) of confiscated and (or) ownerless excisable goods, excisable goods that have been abandoned in favor of the state and are subject to conversion into state and (or) municipal ownership, for industrial processing under the control of customs and (or) tax authorities or destruction;
The listed operations are not subject to taxation only if there is a separate record of operations for the production and sale (transfer) of such excisable goods.
Also, the import into the customs territory of the Russian Federation of excisable goods, which have been refused in favor of the state and which are subject to conversion into state and (or) municipal property, is also not subject to taxation.
The tax base is determined separately for each type of excisable goods.
Tax rates for this tax are determined in the appropriate amounts, determined by Art. 193 of the Tax Code of the Russian Federation.
Only amounts of excise tax actually paid to sellers when acquiring excisable goods, or presented by the taxpayer and paid by the owner of raw materials (materials) supplied by the customer during its production, or actually paid when importing excisable goods into the customs territory of the Russian Federation, released for free circulation, are subject to deductions.
In the case of payment for excisable goods used as raw materials for the production of other goods by third parties, tax deductions are made if the name of the organization for which the payment was made is indicated in the settlement documents.
Payment of excise when performing transactions recognized as an object of taxation in accordance with the Tax Code of the Russian Federation in relation to petroleum products is made no later than the 25th day of the month following the expired tax period.
Taxpayers who have only a certificate for wholesale sales pay excise duty no later than the 25th day of the second month following the expired tax period.
Taxpayers who have only a certificate for retail sales pay excise duty no later than the 10th day of the month following the expired tax period.
The following are recognized as excisable goods:
- ethyl alcohol from all types of raw materials, with the exception of brandy alcohol;
- alcohol-containing products (solutions, emulsions, suspensions and other types of products in liquid form) with a volume fraction of ethyl alcohol of more than 9 percent (the following alcohol-containing products are not considered as excisable goods: medicinal, therapeutic and prophylactic, diagnostic products; veterinary drugs; perfumery and cosmetic products; wastes subject to further processing and (or) use for technical purposes, generated during the production of ethyl alcohol from food raw materials, vodkas, alcoholic beverages; household chemicals in metal aerosol packaging; perfumery and cosmetic products in metal aerosol packaging);
- alcoholic products (drinking alcohol, vodka, alcoholic beverages, cognacs, wine and other food products with a volume fraction of ethyl alcohol of more than 1.5 percent, with the exception of wine materials);
- tobacco products;
- cars and motorcycles with engine power over 112.5 kW (150 hp);
– automobile gasoline;
- diesel fuel;
- engine oils for diesel and (or) carburetor (injector) engines;
- straight-run gasoline.
The terms and procedure for paying excise duty when importing excisable goods into the customs territory of the Russian Federation are established by the customs legislation of the Russian Federation.
18.4. Personal Income Tax
Personal Income Tax- This is a direct tax that is addressed directly to the income of taxpaying citizens.
taxpayers tax on income of individuals is recognized by individuals who are tax residents of the Russian Federation, as well as individuals who receive income from sources in the Russian Federation who are not tax residents of the Russian Federation.
According to Art. 226 Tax Code of the Russian Federation tax agents are:
– Russian organizations;
- individual entrepreneurs;
- permanent representative offices of foreign organizations in the Russian Federation, from which or as a result of relations with which the taxpayer received income.
Tax agents are obliged to calculate, withhold from the taxpayer and pay to the budget the amount of tax directly from the taxpayer's income when they are actually paid.
The object of taxation is income received by taxpayers:
- from sources in the Russian Federation and (or) from sources outside the Russian Federation - for individuals who are tax residents of the Russian Federation;
– from sources in the Russian Federation – for individuals who are not tax residents of the Russian Federation.
Income from sources in the Russian Federation includes:
– dividends and interest received from a Russian organization, as well as interest received from Russian individual entrepreneurs and (or) a foreign organization in connection with the activities of its permanent representative office in the Russian Federation;
– insurance payments in the event of an insured event received from a Russian organization and (or) from a foreign organization in connection with the activities of its permanent representative office in the Russian Federation;
– income received from the use of copyright or other related rights in the Russian Federation;
- income received from the lease or other use of property located in the Russian Federation;
– income from the sale of: real estate located in the Russian Federation; in the Russian Federation, shares or other securities, as well as shares in the authorized capital of organizations; rights of claim against a Russian organization or a foreign organization in connection with the activities of its permanent representative office on the territory of the Russian Federation; other property located in the Russian Federation and owned by an individual;
- remuneration for the performance of labor or other duties, work performed, service rendered, performance of an action in the Russian Federation. At the same time, remuneration of directors and other similar payments received by members of the management body of an organization (board of directors or other similar body) that is a tax resident of the Russian Federation, the location (management) of which is the Russian Federation, are considered as income received from sources in the Russian Federation, regardless from the place where the management duties assigned to these persons were actually performed or from where the said remuneration was paid;
- pensions, allowances, scholarships and other similar payments received by a taxpayer in accordance with the current Russian legislation or received from a foreign organization in connection with the activities of its permanent representative office in the Russian Federation;
- income received from the use of any means of transport, including sea, river, aircraft and motor vehicles, in connection with transportation in the Russian Federation and (or) from the Russian Federation or within it, as well as fines and other sanctions for demurrage ( delay) of such vehicles at points of loading (unloading) in the Russian Federation;
- income received from the use of pipelines, power transmission lines (TL), fiber optic and (or) wireless communication lines, other means of communication, including computer networks, on the territory of the Russian Federation;
- other income received by the taxpayer as a result of his activities in the Russian Federation.
Income received from sources outside the Russian Federation includes all the same as indicated above, but only received in the territories of foreign states.
Not subject to taxation:
1) state benefits, with the exception of temporary disability benefits (including benefits for caring for a sick child), as well as other payments and compensations,
2) state pensions and labor pensions, assigned in the manner prescribed by current legislation;
4) remuneration to donors for donated blood, mother's milk and other assistance;
5) alimony received by taxpayers;
6) amounts received by taxpayers in the form of grants (gratuitous aid) provided to support science and education, culture and art in the Russian Federation;
7) the amount of one-time financial assistance provided:
8) scholarships for students, students, graduate students, residents, adjuncts or doctoral students
9) other income:
The tax base includes all the taxpayer's income received by him during the tax period. At the same time, the legislator identified the following types of income that should be taken into account when calculating the tax base:
1) income received in cash;
2) income received in kind;
3) income received in the form of material benefit;
4) the taxpayer's right to dispose of income.
Let us consider the features of determining the tax base when receiving income in kind and in the form of material benefits.
When a taxpayer receives income from organizations and individual entrepreneurs in kind in the form of goods (works, services), other property, the tax base is determined as the cost of these goods (works, services) and other property, calculated on the basis of their prices.
At the same time, the cost of such goods (works, services) includes the corresponding amount of value added tax, excises. The income received by the taxpayer in kind, in particular, includes:
- payment (in full or in part) for him by organizations or individual entrepreneurs of goods (works, services) or property rights, including utilities, food, recreation, training in the interests of the taxpayer;
goods received by the taxpayer, works performed in the interests of the taxpayer, services rendered in the interests of the taxpayer free of charge;
- wages in kind.
The taxpayer's income received in the form of material benefit is:
1) material benefit received from savings on interest for the use by the taxpayer of borrowed (credit) funds received from organizations or individual entrepreneurs, with the exception of material benefit received in connection with operations with credit cards during the interest-free period established in the loan agreement cards;
2) material benefit received from the acquisition of goods (works, services) in accordance with a civil law contract from individuals, organizations and individual entrepreneurs who are interdependent in relation to the taxpayer;
3) material benefit received from the acquisition of securities.
When a taxpayer receives income in the form of a material benefit, the tax base is determined as:
1) the excess of the amount of interest for the use of borrowed (credit) funds, expressed in rubles, calculated on the basis of three-fourths of the current refinancing rate established by the Central Bank of the Russian Federation on the date of receipt of such funds, over the amount of interest calculated on the basis of the terms of the agreement;
2) the excess of the amount of interest for the use of borrowed (credit) funds, expressed in foreign currency, calculated on the basis of 9 percent per annum, over the amount of interest calculated on the basis of the terms of the contract.
When determining the tax base, certain tax deductions are applied:
1) standard tax deductions:
- in the amount of 3,000 rubles for each month of the tax period applies to the following categories of taxpayers: persons who received or suffered radiation sickness and other diseases associated with radiation exposure due to the Chernobyl disaster or with work to eliminate the consequences of the disaster at the Chernobyl nuclear power plant; persons who received disability as a result of the disaster at the Chernobyl nuclear power plant, etc.;
- a tax deduction in the amount of 500 rubles for each month of the tax period applies to the following categories of taxpayers: Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees, etc.;
- a tax deduction in the amount of 400 rubles for each month of the tax period applies to those categories of taxpayers who do not receive tax deductions in the amount of 3000 rubles. and 500 rubles;
- a tax deduction in the amount of 600 rubles for each month of the tax period applies to: each child from taxpayers who support the child and who are the parents or spouses of the parents; each child of taxpayers who are guardians or trustees, foster parents;
2) social tax deductions:
- in the amount of income transferred by the taxpayer for charitable purposes in the form of financial assistance to organizations of science, culture, education, health care and social security, partially or fully funded from the relevant budgets, as well as physical culture and sports organizations, educational and preschool institutions for the needs of physical education citizens and the maintenance of sports teams, as well as in the amount of donations transferred (paid) by the taxpayer to religious organizations for the implementation of their statutory activities - in the amount of actually incurred expenses, but not more than 25 percent of the amount of income received in the tax period;
- in the amount paid by the taxpayer in the tax period for their education in educational institutions - in the amount of actually incurred expenses for education, but not more than 38,000 rubles, as well as in the amount paid by the taxpayer-parent for the education of their children under the age of 24 , taxpayer-guardian (taxpayer-trustee) for the education of their wards under the age of 18 in full-time education in educational institutions - in the amount of actually incurred expenses for this education, but not more than 38,000 rubles for each child in the total amount for both parents (guardian or custodian);
- in the amount paid by the taxpayer in the tax period for treatment services provided to him by medical institutions of the Russian Federation, as well as paid by the taxpayer for treatment services for his spouse, his parents and (or) his children under the age of 18 years in medical institutions of the Russian Federation (in accordance with the list of medical services approved by the Government of the Russian Federation), as well as in the amount of the cost of medicines (in accordance with the list of medicines approved by the Government of the Russian Federation) prescribed by the attending physician, purchased by taxpayers at their own expense.
3) property tax deductions:
- in the amounts received by the taxpayer in the tax period from the sale of residential houses, apartments, including privatized residential premises, dachas, garden houses or land plots and shares in the said property, owned by the taxpayer for less than three years, but not exceeding 1,000,000 in total rubles, as well as in amounts received in the tax period from the sale of other property owned by the taxpayer for less than three years, but not exceeding 125,000 rubles;
- in the amount spent by the taxpayer on new construction or acquisition in the territory of the Russian Federation of a residential building, apartment or share (s) in them, in the amount of actually incurred expenses, as well as in the amount used to repay interest on targeted loans (credits) received from credit and other organizations of the Russian Federation and actually spent by them on new construction or acquisition on the territory of the Russian Federation of a residential building, apartment or share (stakes) in them;
4) professional tax deductions:
- taxpayers (individuals registered in accordance with the procedure established by the current legislation and carrying out entrepreneurial activities without forming a legal entity - in terms of the amounts of income received from the implementation of such activities; private notaries and other persons engaged in private practice in accordance with the procedure established by the current legislation) - in the amount actually incurred by them and documented expenses directly related to the extraction of income .;
- taxpayers receiving income from the performance of work (rendering of services) under civil law contracts - in the amount of actually incurred and documented expenses directly related to the performance of these works (rendering of services);
- taxpayers receiving royalties or royalties for the creation, performance or other use of works of science, literature and art, remuneration to authors of discoveries, inventions and industrial designs, in the amount of actually incurred and documented expenses.
In accordance with Art. 53 of the Tax Code of the Russian Federation, the tax rate is the amount of tax charges per unit of measurement of the tax base.
The tax period for personal income tax is one calendar year, and the tax rates for personal income tax are established by Art. 224 of the Tax Code of the Russian Federation. In accordance with this article, four different tax rates are provided for different types of income:
1) a general tax rate of 13%;
2) tax rate on dividends 9%;
3) tax rate on mortgage transactions 9%;
4) tax rate on income of persons who are not tax residents of the Russian Federation, in the amount of 30%;
5) a special tax rate for certain types of income in the amount of 35%.
18.5. Unified social tax
This tax is federal and has a designated purpose. It is intended to mobilize funds in order to implement the constitutional rights of citizens to social security by age, in case of illness, disability, loss of a breadwinner, for raising children and in other cases established by law, as well as for medical care (Articles 39, 41 of the Constitution of the Russian Federation ).
taxpayers(Article 235 of the Tax Code of the Russian Federation) of the tax are recognized:
1) persons making payments to individuals:
organizations;
individual entrepreneurs;
individuals who are not recognized as individual entrepreneurs;
2) individual entrepreneurs, lawyers.
Object of taxation for taxpayers, payments and other remunerations accrued by taxpayers in favor of individuals under labor and civil law contracts, the subject of which is the performance of work, the provision of services (with the exception of remuneration paid to individual entrepreneurs), as well as under copyright agreements, are recognized.
Are not subject to taxation, i.e. are not objects of taxation:
- state benefits, including temporary disability benefits, benefits for caring for a sick child, unemployment benefits, pregnancy and childbirth benefits;
– all types of compensation payments related to; compensation for harm caused by injury or other damage to health; free provision of housing and communal services, food and products, fuel or appropriate monetary compensation; payment of the cost and (or) the issuance of the due allowance in kind, as well as with the payment of funds in return for this allowance, etc.;
- the amount of one-time material assistance provided by the taxpayer: to individuals in connection with a natural disaster or other emergency in order to compensate for material damage caused to them or harm to their health, as well as to individuals affected by terrorist acts on the territory of the Russian Federation; family members of the deceased employee or the employee in connection with the death of a member (members) of his family;
- amounts of wages and other amounts in foreign currency paid to their employees, as well as military personnel sent to work (service) abroad, by taxpayers - state institutions or organizations financed from the federal budget - within the limits established by the legislation of the Russian Federation;
- income of members of a peasant (individual) farm, received in this farm from the production and sale of agricultural products, as well as from the production of agricultural products, its processing and sale - for five years starting from the year of registration of the farm;
- income (excluding wages of employees) received by members of duly registered tribal and family communities of the small peoples of the North from the sale of products obtained as a result of their traditional types of trade;
– amounts of insurance payments (contributions) for compulsory insurance of employees; amounts of payments (contributions) of the taxpayer under contracts of voluntary personal insurance of employees, concluded for a period of at least one year, providing for the payment by insurers of medical expenses of these insured persons; amounts of payments (contributions) of the taxpayer under contracts of voluntary personal insurance of employees, concluded exclusively in the event of the death of the insured person or loss of the insured person's ability to work in connection with the performance of his labor duties;
- the cost of travel of employees and members of their families to the place of vacation and back, paid by the taxpayer to persons working and living in the Far North and equivalent areas, in accordance with applicable law, labor agreements (contracts) and (or) collective agreements;
The Tax Code of the Russian Federation provides for benefits when paying the UST (239 of the Tax Code of the Russian Federation), namely, the following are exempted from paying tax:1) organizations of any organizational and legal forms - from the amounts of payments and other remuneration not exceeding 100,000 rubles during the tax period for each individual who is a disabled person of group I, II or III;
2) the following categories of taxpayers - from amounts of payments and other remuneration not exceeding 100,000 rubles during the tax period for each individual: public organizations of the disabled (including those created as unions of public organizations of the disabled), whose members include disabled people and their legal representatives make up at least 80 percent, their regional and local branches; organizations, the authorized capital of which consists entirely of contributions from public organizations of the disabled and in which the average number of disabled people is at least 50 percent, and the share of wages of disabled people in the wage fund is at least 25 percent; institutions created to achieve educational, cultural, health-improving, physical culture, sports, scientific, informational and other social goals, as well as to provide legal and other assistance to disabled people, disabled children and their parents, the sole owners of whose property are these public organizations disabled.;
3) taxpayers (individual entrepreneurs, lawyers) who are disabled of groups I, II or III, in terms of income from their entrepreneurial activities and other professional activities in the amount not exceeding 100,000 rubles during the tax period.
The tax base for UST is determined either as the amount of payments and other remuneration accrued by UST taxpayers for the tax period in favor of individuals, or as the amount of income received by taxpayers for the tax period both in cash and in kind from entrepreneurial or other professional activities, minus costs associated with their extraction. Two options for determining the tax base are due to the presence of two different categories of UST payers.
The tax period is a calendar year.
UST is levied at ad valorem (interest) tax rates. The legislator establishes four scales of UST rates:
- for taxpayers - employers, except for agricultural producers and tribal, family communities of the small peoples of the North, engaged in traditional sectors of management;
- for agricultural producers and tribal, family communities of the small peoples of the North, engaged in traditional sectors of management;
– for individual entrepreneurs;
- for lawyers.
The tax amount is calculated and paid by taxpayers separately to the federal budget and each fund and is determined as the corresponding percentage of the tax base.
The amount of tax payable to the Social Insurance Fund of the Russian Federation is subject to reduction by taxpayers by the amount of their own expenses for the purposes of state social insurance provided for by the legislation of the Russian Federation.
18.6. Corporate income tax
Corporate income tax (Chapter 25 of the Tax Code of the Russian Federation) is a direct tax levied on collective entities (organizations), which belongs to the group of mandatory payments at the federal level, but is credited to all budgets of the Russian Federation.
taxpayers corporate income tax is recognized:
– Russian organizations;
- foreign organizations operating in the Russian Federation through permanent representative offices and (or) receiving income from sources in the Russian Federation.
object corporate income tax is recognized as the profit received by the taxpayer.
Income includes:
1) income from the sale of goods (works, services) and property rights.
2) non-operating income.
Sales income is recognized as proceeds from the sale of goods (works, services) both of own production and previously acquired, proceeds from the sale of property rights.
Sales proceeds are determined on the basis of all receipts related to payments for sold goods (works, services) or property rights expressed in cash and (or) in kind.
Non-operating income of the taxpayer shall be recognized, in particular, income:
- from equity participation in other organizations, with the exception of income directed to pay for additional shares (interests) placed among the shareholders (members) of the organization;
- in the form of a positive (negative) exchange rate difference resulting from the deviation of the selling (purchasing) rate of foreign currency from the official rate established by the Central Bank of the Russian Federation on the date of transfer of ownership of foreign currency;
- in the form of fines, penalties and (or) other sanctions recognized by the debtor or payable by the debtor on the basis of a court decision that has entered into force for violation of contractual obligations, as well as amounts of compensation for losses or damage;
- in the form of income of previous years, identified in the reporting (tax) period;
– in the form of a positive exchange difference arising from the revaluation of property in the form of currency values (except for securities denominated in foreign currency) and claims (liabilities), the value of which is expressed in foreign currency, including on foreign currency accounts in banks, carried out in connection with a change in the official exchange rate of foreign currency against the ruble of the Russian Federation, established by the Central Bank of the Russian Federation;
- in the form of fixed assets and intangible assets received free of charge in accordance with international treaties of the Russian Federation or with the legislation of the Russian Federation by nuclear power plants to improve their safety, used not for production purposes;
- in the form of property (including funds) used for other purposes, works, services received as part of charitable activities (including in the form of charitable assistance, donations), targeted revenues, targeted financing, with the exception of budgetary funds;
- in the form of funds not used for their intended purpose by enterprises and organizations that include especially radiation hazardous and nuclear hazardous industries and facilities, intended to form reserves to ensure the safety of these industries and facilities at all stages of their life cycle and development in accordance with legislation of the Russian Federation on the use of atomic energy;
Incomes are determined on the basis of primary documents and tax accounting documents.
Income received by a taxpayer, the value of which is expressed in foreign currency, is taken into account in aggregate with income, the value of which is expressed in rubles.
profit admits:
1) for Russian organizations - income received, reduced by the amount of expenses incurred;
2) for foreign organizations operating in the Russian Federation through permanent representative offices - income received through these permanent representative offices, reduced by the amount of expenses incurred by these permanent representative offices;
3) for other foreign organizations - income received from sources in the Russian Federation.
tax base the monetary expression of the profit subject to the taxation is recognized.
The tax base for income taxable at a rate different from the rate specified in paragraph 1 of Art. 284 of the Tax Code of the Russian Federation, is determined by the taxpayer separately.
When determining the tax base, the following incomes are not taken into account:
1) in the form of property, property rights, works or services received from other persons in the order of advance payment for goods (works, services) by taxpayers who determine income and expenses on an accrual basis;
2) in the form of property, property rights received in the form of a pledge or deposit as security for obligations;
3) in the form of property, property rights or non-property rights having a monetary value, which are received in the form of contributions (contributions) to the authorized (share) capital (fund) of the organization (including income in the form of an excess of the placement price of shares (stakes) over their nominal value (original size);
4) in the form of property, property rights that are received within the limits of the contribution (contribution) by a participant of a business company or partnership (his successor or heir) upon exit (retirement) from a business company or partnership or when distributing the property of a liquidated business company or partnership between its participants ;
5) in the form of property, property rights and (or) non-property rights having a monetary value, which are received within the limits of the contribution by a participant in a simple partnership agreement (agreement on joint activity) or his successor in case of separation of his share from the property that is in common ownership of the participants agreement, or division of such property;
6) in the form of funds and other property received in the form of gratuitous assistance (assistance) in the manner established by the Federal Law "On gratuitous assistance (assistance) of the Russian Federation and the introduction of amendments and additions to certain legislative acts of the Russian Federation on taxes and on the establishment of benefits on payments to state non-budgetary funds in connection with the implementation of gratuitous assistance (assistance) of the Russian Federation”;
7) in the form of fixed assets and intangible assets received free of charge in accordance with international treaties of the Russian Federation, as well as in accordance with the legislation of the Russian Federation by nuclear power plants to improve their safety, used for production purposes;
8) in the form of property received by budgetary institutions by decision of executive authorities at all levels;
9) in the form of property (including cash) received by the commission agent, agent and (or) another attorney in connection with the performance of obligations under a commission agreement, agency agreement or other similar agreement, as well as to reimburse expenses incurred by the commission agent, agent and ( or) by another attorney for the committent, principal and (or) other principal, if such costs are not subject to inclusion in the expenses of the commission agent, agent and (or) other attorney in accordance with the terms of the concluded agreements;
tax rate set at 24%. Wherein:
- the amount of tax calculated at a tax rate of 6.5 percent is credited to the federal budget;
- the amount of tax calculated at a tax rate of 17.5 percent is credited to the budgets of the constituent entities of the Russian Federation.
The tax rate of the tax payable to the budgets of the constituent entities of the Russian Federation may be lowered by the laws of the constituent entities of the Russian Federation for certain categories of taxpayers. At the same time, the specified tax rate cannot be lower than 13.5 percent.
tax period tax is recognized as a calendar year.
The first quarter, six months and nine months of a calendar year are recognized as tax reporting periods.
Reporting periods for taxpayers who calculate monthly advance payments on the basis of actual profits are a month, two months, three months, and so on until the end of the calendar year.
Monthly advance payments payable during the reporting period shall be paid no later than the 28th day of each month of this reporting period.
Taxpayers who calculate monthly advance payments based on actual profits made pay advance payments no later than the 28th day of the month following the month following which the tax is calculated.
18.7. Mining tax
Taxpayers of the mineral extraction tax (Chapter 26 of the RF Tax Code) are organizations and individual entrepreneurs recognized as subsoil users in accordance with the legislation of the Russian Federation.
Taxpayers are subject to registration as a taxpayer of the mineral extraction tax (hereinafter referred to in this chapter as the tax) at the location of the subsoil plot granted to the taxpayer for use in accordance with the legislation of the Russian Federation within 30 days from the date of state registration of the license (permit) for use of the subsoil plot. At the same time, for the purposes of this chapter, the location of the subsoil plot provided to the taxpayer for use is the territory of the subject (subjects) of the Russian Federation on which (which) the subsoil plot is located.
The objects of taxation of the mineral extraction tax are:
1) minerals extracted from the subsoil on the territory of the Russian Federation on a subsoil plot provided to the taxpayer for use in accordance with the legislation of the Russian Federation;
2) minerals extracted from waste (losses) of extractive industries, if such extraction is subject to separate licensing in accordance with the legislation of the Russian Federation on subsoil;
3) minerals extracted from the subsoil outside the territory of the Russian Federation, if this extraction is carried out in territories under the jurisdiction of the Russian Federation (as well as leased from foreign states or used on the basis of an international treaty) on a subsoil plot provided to the taxpayer for use.
Mineral resources are recognized products of the mining industry and quarrying, contained in actually mined (extracted) from the bowels (waste, losses) of mineral raw materials (rock, liquid and other mixture), the first in quality corresponding to the state standard of the Russian Federation, industry standard, regional standard , international standard, and in the absence of these standards for a particular extracted mineral - the standard (technical specifications) of the organization (enterprise).
The types of mined minerals include: anthracite, hard coal, brown coal and oil shale; peat; hydrocarbon raw materials, etc.
Not recognized as an object of taxation:
1) common minerals and groundwater, not included in the state balance of mineral reserves, extracted by an individual entrepreneur and used by him directly for personal consumption;
2) mined (collected) mineralogical, paleontological and other geological collection materials;
3) minerals extracted from the subsoil during the formation, use, reconstruction and repair of specially protected geological objects of scientific, cultural, aesthetic, health-improving or other social significance;
4) minerals extracted from own dumps or waste (losses) of mining and related processing industries, if they were subject to taxation in the course of their extraction from the subsoil in the generally established manner;
5) drainage underground waters not taken into account in the state balance sheet of mineral reserves extracted during the development of mineral deposits or during the construction and operation of underground structures.
The tax base is determined by the taxpayer independently in relation to each extracted mineral (including useful components extracted from the subsoil along with the extraction of the main mineral).
The tax base is defined as the value of extracted minerals, except for associated gas and combustible natural gas from all types of hydrocarbon deposits. The cost of extracted minerals is determined in accordance with Art. 340 of the Tax Code of the Russian Federation.
The tax base for the extraction of associated gas and combustible natural gas from all types of hydrocarbon deposits is determined as the amount of minerals extracted in physical terms.
The tax period is a calendar month.
The amount of tax on extracted minerals, unless otherwise provided by this article, is calculated as a percentage of the tax base corresponding to the tax rate.
The amount of tax on associated gas and combustible natural gas from all types of hydrocarbon deposits is calculated as the product of the relevant tax rate and the value of the tax base.
The amount of tax payable at the end of the tax period shall be paid no later than the 25th day of the month following the expired tax period.
18.8. Inheritance or gift tax
Tax payers in accordance with this Law are individuals who accept property that passes into their ownership by way of inheritance or gift.
The objects of taxation in accordance with this Law are residential houses, apartments, dachas, garden houses in gardening partnerships, cars, motorcycles, motor boats, boats, yachts, other vehicles, antiques and art, jewelry, household items made of precious metals and precious stones and scrap of such products, share accumulation in housing construction, garage construction and dacha construction cooperatives, amounts on deposits in banking institutions and other credit institutions, funds on nominal privatization accounts of individuals, the value of property and land shares (shares ), currency values and securities in their value terms.
The tax is levied on the condition that notaries, officials authorized to perform notarial acts issue certificates of the right to inheritance or certify donation agreements by them in cases where the total value of the property transferred to the ownership of an individual on the day of opening the inheritance or certification of the donation agreement exceeds 850 times, respectively. and 80 times the statutory minimum monthly wage.
The appraisal of a residential building (apartment), dacha and garden house, passing into the ownership of an individual by inheritance or donation, is carried out by public utilities or insurance organizations.
Notaries, as well as officials authorized to perform notarial acts, are obliged, within 15 days (from the date of issuance of a certificate or certification of an agreement), to send to the tax authority at their location a certificate of the value of property passing into the ownership of citizens, necessary for calculating tax on property passing by inheritance or gift.
The amount of tax on property passing into the ownership of individuals by way of inheritance in cases where this property includes residential houses (apartments), summer cottages and garden houses in garden partnerships, is reduced by the amount of taxes on the property of individuals payable by these persons for these objects before the end of the opening year.
Individuals residing in the Russian Federation pay the tax no later than three months from the date of delivery of the payment notice to them. If necessary, the tax authorities may provide taxpayers, upon their written application, with an installment plan or deferral of tax payment, but not more than for two years, with an interest payment in the amount of 0.5 of the rate for term deposits in force in the Savings Bank of the Russian Federation.
Individuals residing outside the Russian Federation are required to pay tax before receiving a document certifying the ownership of property. The issuance of such a document without presenting a tax receipt is not allowed.
Inherited property and property transferred as a gift can be sold, donated, exchanged by the owner only after he has paid the tax, which is confirmed by a certificate from the tax authority.
18.9. Water tax
The use of water resources is regulated by the Water Code of the Russian Federation. As with the exploitation of any other natural resource, the use of surface and groundwater resources located in water bodies is subject to certain payments.
According to the VK RF, the system of payments for use water bodies includes:
1) payments regulated by the legislation on payment for the use of water bodies;
2) payments regulated by the legislation on payment for land.
The first group of payments includes a fee for the use of water bodies (water tax) and a fee directed to the restoration and protection of water bodies (it was not collected independently, but was sent in the form of a part of the fee for the use of water bodies to the federal and regional funds for the restoration and protection of water bodies) .
The second group of payments consists of payment for water abstraction from water bodies for irrigation of reclaimed lands and payment for isolated water bodies.
taxpayers(Article 333.8 of the Tax Code of the Russian Federation) of the water tax are organizations and individuals engaged in special and (or) special water use in accordance with the legislation of the Russian Federation.
Objects taxation, the following types of use of water bodies are recognized as water tax:
1) water intake from water bodies;
2) use of the water area of water bodies, with the exception of timber rafting in rafts and purses;
3) use of water bodies without water intake for hydropower purposes;
4) use of water bodies for the purpose of rafting in rafts and purses.
There are three types of water use that are not recognized as an object of taxation:
- water intake from water bodies for sanitary, ecological and navigable releases;
- use of the water area of water bodies for conducting state monitoring of water bodies and other natural resources, as well as geodetic, topographic, hydrographic and search and survey work;
– use of water bodies for dredging and other works related to the operation of navigable waterways and hydraulic structures.
For each type of water use recognized as an object of taxation, the tax base is determined by the taxpayer separately for each water body.
If different tax rates are established for a water body, the tax base is determined by the taxpayer in relation to each tax rate.
Not recognized as objects of taxation:
1) abstraction from underground water bodies of water containing minerals and (or) natural healing resources, as well as thermal waters;
2) water intake from water bodies to ensure fire safety, as well as to eliminate natural disasters and the consequences of accidents;
3) water intake from water bodies for sanitary, ecological and navigable releases;
4) intake by sea vessels, vessels of inland and mixed (river-sea) navigation of water from water bodies to ensure the operation of technological equipment;
5) water intake from water bodies and use of the water area of water bodies for fish farming and reproduction of aquatic biological resources;
6) the use of the water area of water bodies for navigation on ships, including on small-sized watercraft, as well as for one-time landings (take-offs) of aircraft;
7) the use of the water area of water bodies for the placement and parking of floating facilities, the placement of communications, buildings, structures, installations and equipment for the implementation of activities related to the protection of waters and aquatic biological resources, protection of the environment from the harmful effects of waters, as well as the implementation of such activities on water bodies;
8) use of the water area of water bodies for conducting state monitoring of water bodies and other natural resources, as well as geodetic, topographic, hydrographic and search and survey work;
9) use of the water area of water bodies for the placement and construction of hydraulic structures for hydropower, land reclamation, fisheries, water transport, water supply and sewerage purposes;
10) the use of the water area of water bodies for organized recreation by organizations intended exclusively for the maintenance and service of the disabled, veterans and children;
11) use of water bodies for dredging and other works related to the operation of navigable waterways and hydraulic structures;
12) special use of water bodies to meet the needs of the country's defense and state security;
13) water intake from water bodies for irrigation of agricultural land (including meadows and pastures), irrigation of horticultural, horticultural, summer cottage land plots, land plots of private subsidiary plots of citizens, for watering and maintenance of livestock and poultry, which are owned by agricultural organizations and citizens;
14) intake from underground water bodies of mine and collector and drainage waters;
15) use of the water area of water bodies for fishing and hunting.
tax period quarter is recognized.
The taxpayer calculates the amount of tax independently.
The amount of tax at the end of each tax period is calculated as the product of the tax base and the corresponding tax rate.
The total amount of the tax is the amount obtained by adding up the amounts of the tax for all types of water use.
The total amount of tax is paid at the location of the object of taxation.
The tax is payable no later than the 20th day of the month following the expired tax period.
18.10. Fees for the use of objects of the animal world and objects of aquatic biological resources
payers fees for the use of objects of the animal world (Article 333.1 of the Tax Code of the Russian Federation), with the exception of objects of the animal world related to objects of aquatic biological resources, organizations and individuals are recognized, including individual entrepreneurs, who receive a license (permit) for the use of objects in the prescribed manner wildlife on the territory of the Russian Federation.
The payers of the fee for the use of objects of aquatic biological resources are organizations and individuals, including individual entrepreneurs, who receive, in accordance with the established procedure, a license (permit) for the use of objects of aquatic biological resources in inland waters, in the territorial sea, on the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation, as well as in the Azov, Caspian, Barents Seas and in the area of the Spitsbergen archipelago.
Objects taxes are recognized:
- objects of the animal world, the removal of which from their habitat is carried out on the basis of a license (permit) for the use of objects of the animal world, issued in accordance with the legislation of the Russian Federation;
- objects of aquatic biological resources, the removal of which from their habitat is carried out on the basis of a license (permit) for the use of objects of aquatic biological resources, issued in accordance with the legislation of the Russian Federation.
Objects of the animal world and objects of aquatic biological resources, which are used to meet personal needs by representatives of indigenous peoples of the North, Siberia and the Far East of the Russian Federation (according to the list approved by the Government of the Russian Federation) and persons who are not related to indigenous peoples, are not recognized as objects of taxation, but permanently residing in the places of their traditional residence and traditional economic activity, for which hunting and fishing are the basis of existence. Such a right applies only to the number (volume) of objects of the animal world and objects of aquatic biological resources, extracted to meet personal needs, in places of traditional residence and traditional economic activity of this category of payers. Limits on the use of objects of the animal world and limits and quotas for the catch (extraction) of objects of aquatic biological resources to meet personal needs are established by the executive authorities of the constituent entities of the Russian Federation in agreement with the authorized federal executive authorities.
The amount of the fee for the use of objects of the animal world is determined in relation to each object of the animal world as the product of the corresponding number of objects of the animal world and the fee rate established for the corresponding object of the animal world.
The amount of the fee for the use of objects of aquatic biological resources is determined in relation to each object of aquatic biological resources as the product of the corresponding number of objects of aquatic biological resources and the fee rate established for the corresponding object of aquatic biological resources.
Fees are paid:
payers - individuals, with the exception of individual entrepreneurs - at the location of the authority that issued the license (permit);
payers - organizations and individual entrepreneurs - at the place of their registration.
The amounts of fees for the use of objects of aquatic biological resources are credited to the accounts of the Federal Treasury for their subsequent distribution in accordance with the budget legislation of the Russian Federation.
18.11. Government duty
Government duty- a fee collected from persons when they apply to state bodies, local governments, other bodies and (or) to officials who are authorized in accordance with the legislative acts of the Russian Federation, legislative acts of the constituent entities of the Russian Federation and regulatory legal acts of local governments, for committing in relation to these persons, legally significant actions provided for by this chapter, with the exception of actions performed by consular institutions of the Russian Federation.
payers state fees are recognized:
1) organizations;
2) individuals.
These persons are recognized as payers if they:
1) apply for the performance of legally significant actions provided for by this Chapter;
2) act as defendants in courts of general jurisdiction, arbitration courts or in cases considered by justices of the peace, and if the court decision is not in their favor and the plaintiff is exempt from paying the state fee.
State duty rates are defined in articles 333.19 (when applying to courts of general jurisdiction), 333.21 (when applying to arbitration courts), 333.23 (when applying to the Constitutional Court), 333.24 (when applying to a notary) and 333.33 of the Tax Code of the Russian Federation (when state registration of firms and execution of other legal actions).
The fee is transferred to the federal budget at the location of the bank that accepted the payment:
- on cases of arbitration courts;
- on cases of the Constitutional Court of the Russian Federation;
- on cases of the Supreme Court of the Russian Federation;
- for the state registration of firms and amendments to their constituent documents.
In other cases, the fee is credited to the local budget at the location of the bank that accepted the payment.
The fee can be paid in cash (for example, to a public notary) or through a bank.
When paying the fee, the taxpayer has the right to a deferral or installment plan for its payment. To do this, you must attach a petition to the statement of claim.
The maximum period of deferral or installment plan is 6 months.
To confirm that the taxpayer really cannot pay the state duty, it is necessary to file a lawsuit:
- a certificate from the tax office on bank accounts opened for you. The Inspectorate will provide it upon your application;
- Bank statements for these accounts.
The fee for litigation, as well as for the state registration of companies (changes in constituent documents) is paid before filing an application, complaint, petition, etc. A payment order or a receipt for payment of the fee with a genuine bank mark must be submitted to the court.
State duty paid refundable partially or completely in case of:
1) payment of a state fee in a larger amount than provided for by the Tax Code of the Russian Federation;
2) return of an application, complaint or other appeal or refusal to accept them by the courts or refusal to perform notarial acts by authorized bodies and (or) officials. If the state fee has not been returned, its amount shall be credited against the payment of the state fee upon the repeated presentation of a claim, if the three-year period from the date of the previous decision has not expired and the original document confirming the payment of the state fee has been attached to the repeated claim;
3) termination of proceedings on the case or leaving the application without consideration by a court of general jurisdiction or an arbitration court.
The Russian Federation has introduced a 3-level taxation system for enterprises, organizations and individuals. The first level is federal taxes. They operate throughout the territory of the Russian Federation and are regulated by all-Russian legislation, form the basis of the revenue part of the federal budget, and, since these are the most profitable sources, they maintain the financial stability of the budgets of the constituent entities of the Federation and local budgets.
Federal taxes are levied throughout Russia. This:
value added tax;
excises on certain types of goods (services) and certain types of mineral raw materials;
tax on profit (income) of organizations;
capital income tax;
personal income tax;
contributions to state social off-budget funds;
government duty;
customs duty and customs fees;
subsoil use tax;
tax on the reproduction of the mineral resource base;
tax on additional income from hydrocarbon production;
fee for the right to use objects of the animal world and aquatic biological resources;
forest tax;
water tax;
environmental tax;
federal license fees.
The most important element of the tax system is value added tax (VAT), which is a form of withdrawal to the budget of a part of the added value created at all stages of production and circulation and defined as the difference between the cost of sold products (goods), works, services and the cost of material costs attributed to production and circulation costs.
VAT ranks second among the sources of budget formation. VAT is currently the main and most stable source of federal budget tax revenues.
VAT is an indirect tax on consumption. The tax is levied at the moment when the act of sale and purchase is made, and until the products (works, services) reach the end consumer. As a result, a combination of taxation at all stages of production and circulation is achieved with the real participation of each of the links in the payment of the tax. Technically, the VAT levying mechanism is convenient and ensures a quick receipt of the tax to the budget.
The value added indicator objectively characterizes the result of the enterprise's own activities, the result of the labor expended by the employees of this enterprise. This indicator differs from the indicators of gross, marketable and sold products, which reflect the results of labor expended not only at this enterprise, but also at enterprises that supply raw materials, materials, fuel, and other material resources used in the production process.
VAT payers (Article 143 of the Tax Code):
organizations;
individual entrepreneurs;
persons recognized as taxpayers (taxpayers) in connection with the movement of goods across the customs border of the Russian Federation, determined in accordance with the Customs Code of the Russian Federation.
Tax payers are subject to mandatory registration with the tax authority as a taxpayer: organizations - at the location of the organization and at the location of each of its separate subdivisions; individual entrepreneurs - at the place of residence; foreign organizations - at the location of their permanent representative offices.
Organizations and individual entrepreneurs may be exempted from the calculation and payment of VAT, if during the previous 3 consecutive tax periods the tax base calculated on transactions recognized as an object of taxation in accordance with subparagraphs 1-3 of the Tax Code (TC), excluding VAT and sales tax did not exceed 1 million rubles.
In case of exceeding the amount of actual proceeds from the sale of goods (works, services) received by taxpayers for the period during which they were released from taxpayer obligations, as well as in case of failure by taxpayers to submit the necessary documents, the amount of VAT is subject to recovery and payment to the budget in the prescribed manner with the recovery from the taxpayer of the corresponding amounts of fines and penalties.
The following operations are recognized as the object of taxation (Article 146 of the Tax Code):
sale of goods (works, services) on the territory of the Russian Federation, including the sale of pledged items and the transfer of goods (results of work performed, provision of services) under an agreement on the provision of compensation or innovation;
transfer on the territory of the Russian Federation of goods (performance of work, provision of services) for own needs, the costs of which are not deductible when calculating corporate income tax, including through depreciation deductions;
performance of construction and installation works for own consumption;
import of goods into the customs territory of the Russian Federation.
The list of goods (works, services) not recognized as sales and the list of operations that are not subject to taxation, the list of goods imported into the territory of the Russian Federation that are not subject to taxation are described in detail in Part 2 of the Tax Code.
The tax base when selling goods (works, services) is determined by the taxpayer depending on the specifics of the sale of goods (works, services) produced by him or purchased on the side in accordance with Chapter 21 of the Tax Code.
Taxable period set as a calendar month.
Rates VAT:
0% - according to the list established by Article 164 of the Tax Code;
· 10% - for food products and goods for children (according to the list approved by the Government of the Russian Federation);
20% - for other goods (works, services);
· 13.79% (calculated tax rate excluding sales tax) - when purchasing fuels and lubricants subject to taxation on the sale of fuels and lubricants through filling stations;
· 9.09% and 16.67% (estimated tax rates) - upon receipt of funds related to payment for goods (works, services), upon withholding tax from the income of foreign taxpayers by tax agents, upon sale of goods purchased on the side.
To calculate VAT, it would be necessary to subtract from the proceeds from the sale of the company's products all its material costs, which are reflected in the cost of sales, and charge tax on the resulting difference.
This method is correct, but it is difficult to ensure the reliability of accounting for material costs. Therefore, a different, simplified procedure for calculating the tax has been adopted, which allows determining the amount of tax without first determining the value of the value added itself: the amount of VAT payable to the budget is determined as the difference between the amount of tax received from buyers for the goods (works, services) sold by them, and the amount of tax paid by the supplier for material resources, fuel, energy, the cost of which is related to production and distribution costs. Tax payers do not lose anything, the amount of tax for any method of calculation is the same.
When selling goods (works, services), the taxpayer, in addition to the price (tariff) of the goods (works, services) being sold, is obliged to present to the buyer the appropriate amount of tax, which is calculated for each type of these goods (works, services) as a percentage of this price corresponding to the tax rate. The document serving as the basis for accepting the presented tax amounts for deduction or reimbursement is an invoice. The taxpayer is obliged to issue an appropriate invoice to the buyer no later than 5 days from the date of shipment of the goods (performance of work, provision of services). In settlement documents, the corresponding amount of tax is allocated in a separate line.
The taxpayer has the right to reduce the total amount of tax on the tax deductions established by the Tax Code, which are made on the basis of invoices or other documents.
Payment of VAT on the sale (transfer) of goods (execution, including for own needs, services) in the territory of the Russian Federation is made at the end of each tax period based on the actual sale (transfer) of goods (execution, including for own needs, services) for the expired tax period no later than the 20th day of the month following the expired tax period, unless otherwise provided by law. If at the end of the tax period the amount of tax deductions exceeds the total amount of VAT calculated on goods (works, services) sold (transferred, performed, rendered) in the reporting tax period, then the resulting difference is subject to reimbursement (offset, refund) to the taxpayer.
VAT has a very stable tax base, which does not depend on current material costs. The budget begins to receive funds long before the final sale of finished products (works, services) occurs. They continue to come with any resale of the finished product. Tax evasion is quite difficult, although it does happen. The tax payer does not bear the burden of the tax burden associated with the collection of VAT on the purchase of raw materials, materials, semi-finished products, components, since it compensates for its costs by shifting them to the buyer. The process of transferring the tax ends only at the last consumer of the product.
VAT has its advantages and disadvantages, but the Western practice of using VAT shows that the tax provides a stable and broad basis for budgeting due to its universality. VAT plays an important role as an equalizer of cost fluctuations in the economy, provided there is a balance between money demand and commodity supply, which has developed in a natural market way, as well as when commodity markets are saturated and a relatively stable inter-industry rate of return, free flow of capital.
Tax on profit (income) of organizations- one of the main revenue sources of the federal budget, as well as regional and local budgets. Income tax occupies a central place in the system of taxation of enterprises and organizations.
Income tax is a federal tax distributed on a pro rata basis. It is a regulatory tax. Income tax as a direct tax should fulfill its functional purpose - to ensure the stability of investment processes in the production of products (goods and services), as well as the legal increase of capital. The fiscal function of income tax is secondary.
The tax payers are:
enterprises and organizations (including budget ones) that are legal entities under the legislation of the Russian Federation, including enterprises established in the territory of the Russian Federation with foreign investments, as well as international associations and organizations engaged in entrepreneurial activities;
commercial banks of various types, including banks with foreign capital;
branches of foreign banks - non-residents;
enterprises, organizations, institutions that are legal entities engaged in insurance activities;
small businesses.
Are not payers of income tax:
the Central Bank of the Russian Federation and its institutions for profits received from activities related to the regulation of monetary circulation;
organizations applying the simplified taxation system;
organizations, according to the profits received from entrepreneurial activities in the field of gambling;
enterprises on profits from the sale of agricultural and hunting products produced by them, produced and processed at these enterprises of their own agricultural products, with the exception of individual agricultural enterprises.
The object of income tax is the final cost result of the activity of an economic entity. This result is the adjusted amount of proceeds from the production of goods (works, services). In accounting, the concept of “gross profit” does not exist, and the balance sheet profit adjusted for the values \u200b\u200bspecified in the tax legislation is taken into account for tax purposes. In calculating the financial result of the company's activities, a lot of data on profits and losses are taken into account, recorded in numerous accounting details, reflecting the specifics of financial and economic operations and the peculiarities of calculating these amounts. The amount of tax depends on the final financial result of the taxpaying enterprise.
The procedure for forming the composition of costs attributable to production and distribution costs also determines the amount of taxable profit. This procedure is regulated by special regulations. 3
The methodology for calculating the tax is detailed in the Instructions of the State Tax Service of the Russian Federation 4 .
The income tax rate consists of 2 parts:
a fixed tax rate credited to the federal budget - 11%;
tax rate credited to the budgets of the constituent entities of the Russian Federation (determined by them themselves) - no more than 19% for enterprises and organizations, for enterprises on profits received from intermediary operations and transactions, insurers, stock exchanges, brokerage houses, banks, other credit organizations , – not higher than 27%.
When characterizing such an attribute of income tax as payment terms, it is necessary to distinguish between advance payments and payments on actually received profit.
Advance payments of income tax are made before the 28th day of each month in the amount of ⅓ of the quarterly amount of tax calculated from the estimated profit for the quarter indicated in the certificate of advance contributions of income tax to the budget for the quarter.
The final calculation of income tax is made according to the data on the actually taxable profit for the quarter within 5 days from the date set for the submission of quarterly calculations, and for the year as a whole - within 10 days from the date set for the submission of the accounting report and balance sheet for year. If the actual profit is more than indicated in the certificate and, therefore, advance payments were underestimated, then the company makes additional payments; the amount of tax payable is adjusted (increased) by the interest rate of the Central Bank of the Russian Federation for the use of a bank loan. Additional payments are made according to the actual data for the quarter and for the whole year.
All enterprises, except for budgetary organizations and small enterprises, can switch to a monthly tax payment to the budget on the basis of the actual profit received for the previous month and the tax rate. The calculation is made on a monthly cumulative basis from the beginning of the year. The amount of tax payable to the budget is determined taking into account (i.e., with a deduction) the amounts of payments previously accrued. These calculations are submitted by enterprises to the tax authorities no later than the 20th day of the month following the reporting one.
Small enterprises and budgetary organizations that have profit from entrepreneurial activities pay income tax to the budget on a quarterly basis based on the actual profit received for the previous reporting period.
The procedure for paying profit tax to the budget is determined by the enterprise and remains in effect until the end of the year, which is notified to the tax authority at its location before the beginning of the year.
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 a correct understanding of 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 system of society, is inherent in all state systems, both market and non-market type of management. The process of levying taxes is carried out by the state and, moreover, is its function.
The definition of the concept of "tax" is closely related to the category of "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 tax understood obligatory, individually gratuitous payment collected from organizations and individuals in the form of alienation of funds belonging to them on the right of ownership, economic management or operational management of funds for the purpose of financially supporting 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 should be observed.
To analyze this category, it is necessary to highlight its features. Tax signs- these are the integral essential properties of a tax of a universal nature, by the presence of a complete set of which in legislative practice, tax payments can be identified from the entire set of mandatory payments in favor of the state. In the above concept, three features of the tax can be distinguished:
- obligatory (imperative) - distinguishes the payment of tax as an unconditional duty of the taxpayer when he has an object of taxation. The taxpayer is not entitled 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 is unwilling to voluntarily fulfill his obligation, will do it forcibly;
- individual gratuitousness - the absence of a direct reciprocal performance of any obligation on the part of the state in relation to a particular 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 transactions, nor the right to use tangible and intangible objects, nor the right to any action (import, export of goods), nor a document. This feature distinguishes duties from taxes.
- change of ownership - 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 relations. This sign makes it possible to distinguish them from fees (target fee for the maintenance of law enforcement agencies, fee for the needs of educational institutions, resort fee).
There are two more fundamental features of the tax, with the help of which, from the totality of mandatory payments, it is possible to confidently single out exactly the tax ones, namely the regularity (periodicity) of payment and legality.
sign relative regularity means a certain frequency - payment of tax within the time limits strictly allotted 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 exclusively on the basis of the law. Taxpayers are required to pay only legally established taxes.
Thus, the following definition of the category "tax" seems to be the most complete.
A tax is a mandatory, individually gratuitous, 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 understood a mandatory contribution levied from organizations and individuals, the payment of which is one of the conditions for state bodies, local governments, other authorized bodies and officials to take legally significant actions in relation to payers of fees, including the granting of certain rights or the issuance of permits (licenses).
The similarity and differences of 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 the law | Legality: the establishment, procedure for calculating and paying the fee, its change or cancellation are carried out exclusively on the basis of the law |
Mandatory (imperative): the emergence of an obligation to pay tax as a result of the non-free choice of the payer | Mandatory (mandatory): the emergence of an obligation to pay a fee as a result of the non-free choice of the payer |
Individual gratuitousness: no consideration (equivalent rights) | Individual compensation: the presence of consideration (the equivalent of rights) |
Relative regularity of payment: regular payment in the presence of an object of taxation | Relative irregularity of payment: irregular payment of the 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) related to the provision of legally significant actions |
Analyzing two legislative definitions (tax and fee), it is quite difficult to see their differences. In the definition of the fee, two features that are present in the characterization of the tax are missing: individual gratuitousness, payment for the purpose of financially supporting the activities of the state. Instead of them, a sign of individual compensation 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 quite an objective castling of signs. However, it is completely incomprehensible: is it enough to distinguish between these concepts of one sign of individual gratuitousness or compensation? Why is the fee not linked either to the form of collection in the form of alienation, or to the monetary method of payment, or to the purposes of its collection? After all, these moments when paying a fee are absolutely identical to paying a tax, with the exception, perhaps, of differing goals. Why is there no sign of irregularity and legitimacy of fees?
All these questions lead us to the conclusion that the legislative interpretation of the fee, like the tax, is quite contradictory. For a more adequate characterization of the collection, the following definition can be proposed.
A fee is a mandatory, individually compensated and legislatively established by the state contribution paid by organizations and individuals in order to receive legally significant actions from authorized bodies and officials.
2.2 Elements of tax and basic tax terminology
Developing over several millennia, tax theory and practice 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 field of taxes and taxation, there are no uniform standards (unlike accounting and auditing). In most countries of the world, the following generally recognized names of tax elements and tax terminology have become widespread:
Tax elements- reflect the socio-economic essence of the tax, its generic features. Characteristics of the elements of the tax (tax terminology) are used in legislative acts and regulations 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 levying taxes in the country, determining the types, objects of tax rates, tax bearers, the procedure for their payment, the circle of legal entities and individuals in accordance with the principles of their establishment in accordance with the developed tax policy.
Subject of tax (taxpayer)– This is an individual or legal entity who is required by law to pay the tax salary to the budget fund. Under certain conditions, the subject of the tax may shift the payment of the tax to another subject, which will be the actual bearer of the tax, or the actual final payer.
Tax bearer - a natural or legal person who pays a tax salary to the subject of the tax, and not to the state. In reality, the subject and bearer of the tax do not coincide only when there are conditions for its transfer. A classic example of a tax shift is an 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, object, added value, certain types of activities, 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 (on bank accounts, at the cash desk of an economic entity); commodities - tea, sugar, salt, etc.; income - wages, profits, rent, etc.
Tax source- the income of the subject or bearer of the tax, from which the salary of the tax is paid. For example: the source of income tax is profit; income tax - wages, income of self-employed persons, dividends on shares, etc. The source may coincide with the object of tax, an example is income tax on workers and employees: the object of tax is wages (it is also the source of tax) .
Unit (scale) of tax- unit of measurement of the object of tax, taken as the basis for calculating the salary of the tax. Such a unit for income tax can be 1 ruble of income, for land tax - a unit of area measurement (0.01 ha, 1 m 2).
tax rate- the amount of tax established per unit of tax. The rate can be set in absolute amounts (in rubles) or as a percentage. There are: fixed (or equal), proportional, progressive, regressive rates.
Tax salary - the amount of tax calculated on the entire object of tax for a certain period of time, subject to payment to the budget fund. In fact, at the moment establishing tax state, as a relationship that imposes obligations on the subject, no cash payments is not carried out. And only when a specific subject for a certain tax calculates the tax salary and pays 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 tax salary and the timing of the payment of the latter to the budget fund (for example, quarterly, once a month, once a quarter, once a year).
tax quota - the share of the tax salary in the source of the tax. It can be calculated for a specific tax, as well as for the subject of the tax as a whole (for the total tax). The tax quota reflects the severity of the tax burden, it shows what part of the taxpayer's income is withdrawn by each individual tax and all taxes in the aggregate.
tax credit - reduction in the amount (severity) of taxation. The following benefits may apply: Introduction taxable minimum- exemption from tax of a part of the object of tax; establishing tax immunity- exemption from taxes of certain persons or categories of payers; lowering tax rates; reduction of the tax salary; provision of a tax credit (deferred payment of the tax salary); withdrawal from taxation of a part of the object of tax; exemption from certain types of taxes, etc.
Tax policy - a set of measures in the field of taxes aimed at achieving any goals. Tax incentives, objects and rates of taxes serve as instruments of tax policy.
Tax cadastre - a list of objects of tax with an indication of their profitability.
Apply land, house and other cadastres; they serve to determine the average potential profitability of the object of taxes - land, buildings, etc.
Tax system - the totality and structure of the country's taxes in accordance with their classification established by law.
Shifting taxes - full or partial transfer of the tax by its payer to another person with whom he 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. The mechanisms for transferring taxes are very diverse. In particular, a distinction is made between direct and reverse taxation. direct transcription taxes is done by including the tax in the price. This is what happens with taxes on consumption when a producer or trader who appears as a taxpayer passes the tax on to the consumer by raising the price. Reverse transcription taxes is expressed in a reduction in price and occurs, for example, when selling land, houses, shares, bonds, when the tax is transferred to the seller by deducting the capitalized amount of tax 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 taxable income received by him for a certain period, on the tax rebates and benefits that apply to them. It is usually filled in according to a specific, regulated form directly by the declarant.
tax burden- a generalized characteristic of the effect of taxes, indicating the share of withdrawals in the total income of the state, as well as in the incomes of certain categories of payers. The most common indicator of the tax burden is the share of taxes in GDP.
tax liability - a 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 require the taxpayer to fulfill this obligation. A tax liability exists in the presence of circumstances established by the tax legislation of the country.
tax clause- a condition in foreign trade contracts, service agreements, loan agreements, establishing 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 regulates the relationship between exporters and importers regarding the payment of taxes.
tax holidays- a period established by law during which a certain group of enterprises, firms, organizations is exempt from paying a particular tax.
Double taxation- repeated taxation of the same object of taxation. Double taxation is common in all countries, for example, when taxing the income of an enterprise with the subsequent taxation of 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 required to pay taxes.
Entity- organization, institution, enterprise, firm, acting as a single independent bearer of rights and obligations, having the following features:
Independence of existence from its constituent individuals;
Availability of property separated from the property of the participants;
The right to acquire, use and dispose of property;
The right to carry out economic operations on its own behalf;
The right to act on your own behalf in court as a plaintiff or defendant;
Independent property liability.
A legal entity has its own company 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 participating in economic activity and acting as its full-fledged subject. 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, enter into relations with legal entities. An individual acts on his own behalf, does not need to create and register a company, enterprise (which is necessary for legal entities).
Tax agent - a person who, by virtue of the adopted acts of tax legislation, is responsible for the calculation of a tax or fee to the appropriate budget (budgetary fund).
Resident - a legal or natural person registered or permanently residing in this country for more than 183 days. Residents are obliged in their economic activities to adhere to the laws of this country, pay taxes in accordance with the laws and regulations of this country.
Non-resident: 1) a legal entity operating in this 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 taxation rules may be established.
2.3 Functions of taxes
The functions of any economic category reveal its essence and inner content, and also express its social purpose. It is through functions that the relationship between 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 reveal the essential properties and internal content of the tax as a complex financial and economic category. Consequently, the functions of taxes should express the social 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 the financial resources necessary for the implementation of its activities;
2) regulatory - means that taxes, participating in the distribution process, either stimulate or hinder 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 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 has not only not weakened, but continues to grow in the conditions of developed market relations. Moreover, the strengthening of the state's positions in the economy, social, law enforcement and other spheres leads to an objective increase in government spending, and, consequently, the share of the social product redistributed through taxes.
Taxes make up a significant (about 90%) share of the revenue side of Russia's consolidated budget. In the formation of income, different groups of taxes play a different role.
Regulating function manifests itself through a set of measures in the field of taxation aimed at strengthening state intervention in economic processes (to prevent a decline or stimulate growth in production, scientific and technological progress, regulation of supply and demand, the volume of income and savings of the population, the volume of investments). 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 economic entities and the economic behavior of citizens: their desire for consumption, savings, and investment. Consequently, this function implements not only economic relations in hierarchical subordination (the state is a taxpayer), but in many ways also economic relations between taxpayers.
distribution function(it is also called social) provides a solution to a number of socio-economic problems that are outside the scope of market self-regulation. The means of solving these problems, which makes it possible 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 about higher income - b about higher taxes";
The use of increased excises and duties on non-essential goods, luxury items;
The use of targeted benefits, non-taxable minimums, various tax deductions, exemptions from taxation, reduced tax rates (for example, a significant arsenal of them is used in the taxation of personal income, in VAT essential goods are either exempt from taxation or taxed at a lower rate);
The use of compensatory and funded social payments (in Russia - payments for social insurance), the burden of payment of which is not placed on the employee, but is shifted to the employer.
The distribution function is also realized through individual gratuitousness of taxes. The poorest segments of the population can legally pay little or no taxes at all, but still enjoy a significant amount of services (education, health care, social protection) funded by the state through tax revenues from organizations and more affluent citizens. Thus, the distributive (social) function ensures not only the regulation of the actual amount of the tax burden based on the income level of various segments of the population, but also allows to some extent to compensate for low incomes with state transfers and services.
control function is to assess the compliance of the size of tax liabilities and tax revenues, i.e. timeliness and completeness of fulfillment by taxpayers (payers of fees) of their obligations. State control is an important factor preventing tax evasion and the development of the shadow sector of the economy. In addition, this function helps to improve 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 for reforming the tax and budget systems is determined.
2.4 Classification of taxes.
Tax classification- this is a reasonable distribution of taxes and fees by groups, made on the basis of a certain delimiting feature and conditioned by the goals (tasks) of systematization and comparisons.
Two important requirements for any classification follow from this definition. Firstly, the development of each tax classification should be based on a specific classifying feature, whether it is the method of collection, belonging to a certain level of government, the subject, subject, method or source of taxation, the nature of the applied rate, the purpose of tax payments, etc. Secondly, each classification should serve certain practical or scientific goals (tasks), i.e. must be demanded by the theory or practice of taxation. A grouping of taxes 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
No. p / p | Classifying feature | Types of taxes |
Management Level Membership | federal taxes and fees regional taxes local taxes | |
Subject of taxation | taxes from legal entities taxes from individuals taxes from legal entities and individuals | |
Arrangement degree | direct taxes indirect taxes | |
Nature of treatment in the System of National Accounts (SNA) | taxes on production and imports taxes on income and property | |
Subject (object) of taxation | taxes on property taxes on income taxes on consumption taxes on the use of resources | |
Method of taxation | taxes paid “on declaration” taxes paid “at the source of payment” taxes paid “on notice” | |
Accounting source of payment | taxes on sales proceeds taxes on cost of sales taxes on financial results taxes on payroll taxes on gross profit | |
Assignment of taxes | general taxes earmarked taxes |
1. Classification of taxes by belonging to the level of management and power subdivides all taxes into federal, subjects of the Russian Federation and local. This classification - the only one of all 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 a fundamental normative-legal, but also significant practical significance 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 what level of government they are established and in what territory they are required to be paid. 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, which 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) excises;
3) personal income tax (PIT);
4) corporate income tax;
5) mineral extraction tax (MET);
6) water tax;
7) fees for the use of objects of the animal world and objects of aquatic biological resources;
8) state duty.
Regional taxes are recognized that are established by the Code and the laws of the subjects of the Russian Federation on taxes and are obligatory for payment in the territories of the respective subjects. Regional taxes are introduced and terminated in the territories of the subjects of the Russian Federation in accordance with the Code and the laws of the subjects of the Russian Federation on taxes.
When establishing regional taxes, the legislative (representative) state authorities of the constituent entities of the Russian Federation, in the manner and within the limits provided for by the Code, determine the following elements of taxation: tax rates, the procedure and terms for their payment, as well as tax benefits, the grounds and procedure for their application. Other elements of taxation are established by the Code.
Regional taxes include:
1) on the property of organizations;
2) gambling business;
3) transport.
Local taxes are recognized that are established by the Tax Code and regulatory legal acts of the representative bodies of municipalities and are obligatory for payment on the territories of the respective municipalities. 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 cities of federal significance - Moscow and St. Petersburg - are established and put into effect by the laws of these constituent entities 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, the procedure and terms for their payment; tax incentives, grounds and procedure for their application may also be established. Other elements of taxation are established by the Tax Code of the Russian Federation.
Local taxes and fees include:
1) tax on property of individuals;
2) land tax.
3) trading fee.
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 discussed above, the Tax Code provides for the use of special tax regimes.
Special tax regime recognizes a special procedure for determining the elements of taxation, 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 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) taxation system for agricultural producers (single agricultural tax);
2) 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 system of taxation;
5) the system of taxation in the implementation of production sharing agreements.
The Code establishes special tax regimes, which may provide for additional federal taxes, determines the procedure for their application and enforcement. Four additional federal taxes should be considered as such: single 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 basis for classifying these taxes as federal taxes is the logic of the construction of the Code, which represents 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. Classification of taxes subject to taxation includes taxes levied on legal entities and individuals, and mixed, i.e. both legal entities and individuals. Previously, this classification was very popular. However, recently its theoretical and practical significance has been gradually decreasing. Initially, these groups of taxes also characterized various aspects of the taxation of entrepreneurial activities, the life of households and the universal taxation of these types of activities. Such a rather capacious classifying purpose now seems to be largely conditional and vague due to the accelerated development of small business, not so much in the form of legal entities, but in the form of individuals - individual entrepreneurs without forming a legal entity. Therefore, it is not so difficult to clearly distinguish between tax payments by subjects of taxation (budget classification codes make it possible to do this), but rather, the unambiguity of attributing the taxes themselves to one or another group is lost.
3. Classification according to the degree of transposition
Direct taxes
3. Classification according to the degree of transposition , 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 non-transferable taxes levied directly on the income or property of the taxpayer. In this case, the basis for taxation is the facts of receipt by the taxpayer of income and ownership of property, 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 subject to the estimated average income from the use of a particular object of taxation. 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 alleged (imaginary) solvency of payers.
Direct income taxes are taxes that are levied on actually received income (profit). They reflect the actual solvency of payers. These include personal income tax and corporate income tax.