Lecture on taxes
Topic 1. Basic concepts used in taxation.
Economic essence of taxes; functions of taxes; tax elements and their characteristics; principles and methods of taxation; features of building the tax system in Russia,
tax classification; tax control; tax policy; tax regulation and its features in Russia.
Each state, as an organ that performs certain functions of society, needs financial resources, to perform these functions. These functions include: management, maintaining internal order (police), protecting the state from external threats (army), implementing programs to develop the country's economy at the interregional level, financing science, medicine, education, etc.
All producers and citizens deduct certain amounts of taxes and fees from their income. All applicable types of withdrawals of funds from specific producers (after the latter satisfy their mandatory and priority payments) for the needs of the state are made on the basis of the Tax Code of the Russian Federation. Taxes are obligatory payments of enterprises and individuals to the federal, regional or local budgets. They arose with the emergence of the state.
Definition of taxes.
- Tax- obligatory gratuitous payment collected from organizations and individuals. A tax, duty and other payment is understood as any obligatory non-equivalent contribution of enterprises and individuals to the Federal, regional or local budget, carried out by the payer in the manner and on the terms determined by legislative acts.
Collection- a mandatory contribution in exchange for the granting of certain rights or the issuance of permits (licenses). The fee is a mandatory, one-time contribution payable by organizations and individuals to the above budgets when making government organizations, organs local government, legally significant actions in favor of organizations and individuals or granting them certain rights - licenses.
Tax policy is an integral part of economic policy. The tax policy of the state in order to strengthen the economy and power of the country should always pursue the following goals: replenishing the budget for various needs, encouraging foreign investment, encouraging small businesses, encouraging exports, encouraging individual regions. Only the right combination of preferential treatment and high stakes according to certain regions, industries and other criteria, you can either ruin your own state or strengthen its economy.
Tax system is the basis of the mechanism of state regulation of the economy. The effective functioning of the entire economic complex of the country depends on how correctly and flexibly its tax system is built.
The concept of "tax system" has two distinctive features.
Firstly, the tax system includes not only a list of taxes (in their classical sense) and tax levies payable to without fail to the budget and off-budget funds, but also various targeted, licensed and other fees that are not tax payments. The legislator, delimiting the concept of tax, fee, duty and payments of a tax nature, nevertheless, consciously proposes to understand the tax system as the whole set of mandatory financial payments and various exemptions in favor of the state.
Secondly, the tax system is characterized as a simple set of these obligatory payments without distinguishing its various elements, not to mention the establishment of interdependence between them. Thus, the legislator identifies one of the elements of the system (taxes, fees, duties) with the tax system itself.
In the tax system, two elements of a subjective nature (tax administrations and taxpayers) and two elements of an objective orientation (legislation and taxes themselves) can be distinguished.
Rice. 1. The composition of the mandatory elements of the tax system
The tax system can be defined as a set of taxes and methods of their collection, that is, as an integral unity of its four elements: legislation on taxes and fees, a set of taxes and fees, payers of taxes and fees, a tax administration system,. At the same time, each of the elements is closely interconnected and interdependent with each other.
The tax system consists of:
- from interrelated functions (fiscal, control, social, regulatory),
- tax collection options (territorial: federal, regional, local),
- types of taxes levied (direct, indirect),
- methods of collection (declarative, or tax at source),
- charging principles (proportional, progressive, regressive),
- deduction rates.
The construction of the tax system is characterized by the most significant functional internal relationships between its elements. These elements are shown schematically in Fig. 2. One of the main conditions for the effective functioning of any system is the requirement that the behavior of each element can affect the functioning of it as a whole, but cannot do this independently of other elements. This condition is fully implemented in the tax system.
Fig.2. The main relationships between the elements of the tax system
The tax system is subject to constant change under the influence of both intra-system and extra-system factors (impacts), i.e. it is not a statistical but a dynamic system. The tax system of the Russian Federation is based on the territorial principle and consists of three levels, depending on the level of management of the taxation process: federal ( at the RF level) regional(at the level of republics within the Russian Federation, territories, regions, cities of federal significance) and local(at the level of municipalities). The tax system of the country must meet the property of the integrity (indivisibility) of the territorial structure.
Fig.3. Main classifications of tax systems
Depending on the level of tax burden on the country's economy tax systems can be subdivided as follows:
1. Liberal-fiscal, providing tax exemptions, taking into account social payments up to 30% of GDP; this group includes the tax systems of the USA, Australia, Portugal, Japan;
2. Moderately fiscal, with a tax burden of 30 to 40% of GDP; this group consists of the tax systems of most countries, in particular Switzerland, Germany, Spain, Greece, Great Britain, Canada and Russia.
3. Hard-fiscal, allowing to redistribute through taxes more than 40% of GDP; this group includes the tax systems of Norway, the Netherlands, France, Denmark, Sweden, Belgium, and Finland.
Depending on share indirect taxation
tax systems can be divided as follows:
1. Income, focusing on the taxation of income and property, in which the share of income from indirect taxes does not exceed 35% of total tax revenues; these are the tax systems of the USA, Canada, Great Britain, Australia;
2. Moderately indirect, evenly distributing the tax burden on the taxation of income and consumption, in which the share of indirect taxes ranges from 35 to 50% of total tax revenues; this group consists of the tax systems of the developed countries of Europe - Germany, France, Italy;
3. Indirect, focusing on the taxation of consumption, in which indirect taxes provide more than 50% of total tax revenues; this level of indirect taxation is provided, as a rule, by the tax systems of developing countries - Argentina, Brazil, Mexico, India, Pakistan; The Russian tax system also belongs to this group.
Depending on the level of centralization of tax powers tax systems are classified into:
1. Centralized, vesting the federal level of government with the vast majority of tax powers and ensuring that the share of tax revenues at this level is more than 65% of consolidated tax revenues; this level of centralization is provided by the tax systems of France, the Netherlands, Austria and Russia;
2. Moderately centralized, endowing all levels of government with significant tax powers and ensuring the share of federal tax revenues from 55 to 65% of consolidated tax revenues; this group consists of the tax systems of Australia, Germany, India.
3. Decentralized, giving lower levels of government more significant tax powers and providing a share of federal tax revenues up to 55% of consolidated tax revenues; this group includes the tax systems of the USA, Canada, and Denmark.
Depending on the level of economic inequality of incomes after their taxation tax systems can be divided as follows:
1. Progressive, if after taxes the economic inequality of taxpayers, as measured by their income, is reduced; this group consists of the tax systems of almost all developed and developing countries;
2. Regressive, if after taxes the economic inequality of taxpayers, estimated by their income, increases; examples of building such tax systems are practically unknown;
3. Neutral, if after taxes the economic inequality of taxpayers, estimated by their income, remains unchanged; this can be attributed to the tax system of Russia.
These classifications are presented as the main ones, but they certainly do not exhaust the whole variety of classifying indicators. In particular, classification is often used according to the economic indicator of the ratio of tax revenues from domestic and foreign trade.
Thus, the Russian tax system can be classified as moderately fiscal, indirect, centralized, and neutral.
The tax system is a set of taxes and methods of their collection. It always presupposes tax legislation and cannot function without it.
The tax system in the Russian Federation began to operate on January 1, 1992. It is based on the Law "On the State Tax Service" adopted by the Supreme Court of the Russian Federation of March 21, 1991. (as amended on 24.12.98).
Legislation on taxes and fees regulates relations between the state and taxpayers in the process of levying taxes and fees.
Each person must pay legally established taxes and fees. Legislation on taxes and fees is based on the recognition of the universality and equality of taxation. When establishing taxes, the actual ability of the taxpayer to pay the tax is taken into account.
Each tax must be defined. To do this, the law and instructions for the payment of a particular tax reflect the following points:
- Taxpayer and tax subject;
- Object and subject of tax, source of tax payment;
- Unit of taxation;
- Tax rate or rate of taxation;
- Terms and order of tax payment;
- Budgetary or extra-budgetary fund to which the tax is credited.
Taxes and fees must have an economic basis and cannot be arbitrary. Taxes and fees that prevent citizens from exercising their constitutional rights are unacceptable. It is not allowed to establish taxes and fees that violate the single economic space of the Russian Federation, and directly or indirectly restrict the free movement of goods, works, services or financial resources within the Russian Federation, or hinder economic activity not prohibited by law.
As a basic regulatory act in the field of taxation, the Tax Code is currently in force in three parts, as amended as of 01.07.2009. This normative act gives the basic definitions of concepts related to taxation, and also lays down the principles for building the tax system in Russia. The Tax Code does not cancel the existing system of tax relations, but develops it by establishing a legal concept tax relations.
No one can be entrusted with the obligation to pay taxes and fees that are not provided for by the Tax Code of the Russian Federation.
Tax legislation of the Russian Federation consists of the Tax Code and the list adopted in accordance with it, federal laws and instructions on taxes and fees. This Code establishes a system of taxes and fees levied on the territory of the Russian Federation. Article 1 of the Tax Code of the Russian Federation defines 4 levels of tax legislation:
* Tax code;
* Federal tax laws;
* Laws and other normative acts of legislative subjects of the Russian Federation;
* Normative acts of legislative bodies of local self-government.
The legislation of the constituent entities of the Russian Federation on taxes and fees includes laws and other regulatory legal acts on taxes and fees of the constituent entities of the Russian Federation, adopted in accordance with the Tax Code of the Russian Federation. Normative legal acts of local self-government bodies on local taxes and fees are adopted by representative bodies of local self-government in accordance with the Tax Code of the Russian Federation.
The system of sources of tax law is characterized by unity, the basis of which is the relationship of subordination of its elements. Subordination eliminates the competition of different sources in the regulation of the same aspect of taxation. It is based on the principle of legality: compliance of all norms of tax law with the basic principles of taxation enshrined or arising from the Constitution; compliance of by-laws with laws
Types of taxes. The multiplicity of taxes, their purpose make it necessary to classify taxes according to various criteria:
- by subject taxation;
- by form e collection of tax;
- according to sources funds to pay taxes;
- by way tax payment;
- by degree taxation;
- depending fromdirections of use of the collected payments;
- by subject taxes;
- according to the form of payment taxes;
- by deadline payment.
According to the Tax Code, the Russian tax system is based on the following basic principles:
- universality of taxation (complete equality of existing forms of ownership);
- accounting for all types of income received by legal entities and individuals, regardless of the type and nature of activity;
- a unified approach in determining the amount of taxation, establishing benefits and tax rates; single taxation;
- fairness, proportionality, clarity and economic justification;
- the unity of the economic space;
- ensuring that the specifics of objects of taxation are taken into account;
- interpretation of contradictions in legislative acts in favor of taxpayers.
If newly adopted regulations worsen the position of the taxpayer, they do not have retroactive effect, and if they eliminate or mitigate the taxpayer's liability or reduce tax rates (eliminate obligations to pay them) or otherwise improve their position, they may have retroactive effect if they expressly provide for this.
Taxes and fees are considered established if they are provided for in Articles 13-15 of the Tax Code of the Russian Federation. If a new tax is established, the Tax Code must be amended. The Tax Code establishes the subject of legal regulation, namely: power relations for the establishment (inclusion of a list of taxes and fees in the Tax Code), introduction (publication of the relevant law), collection of taxes and fees (rules for the payment of taxes and fees, as well as relations arising in the implementation tax control) and to bring to responsibility for committing a tax offense. According to the Tax Code, acts of legislation on taxes and fees come into force no earlier than a month from the date of publication and no earlier than the 1st day of the next tax period. Federal laws amending the Tax Code shall enter into force not earlier than January 1 of the year following the year of their adoption.
Topic 2. The content and purpose of the tax code.
The content of the tax code; functions of tax authorities; duties and rights of tax authorities and taxpayers.
a common part Tax Code consists of seven sections:
- General provisions on legislation, taxes and fees;
- On taxpayers and payers of fees, representation in tax legal relations;
- About tax authorities, responsibility of tax and customs authorities, and their officials;
- On the general rules for fulfilling the obligation to pay taxes and fees;
- O tax reporting and tax control;
- On tax offenses and liability for their commission;
- On appealing acts of tax authorities and actions or inaction of their officials.
Normative acts of the constituent entities of the Russian Federation and local governments are adopted in accordance with the Tax Code. Taxes and fees are considered established if they are provided for in Articles 13-15 of the Tax Code of the Russian Federation. If a new tax is established, the Tax Code must be amended. The Tax Code establishes the subject of legal regulation, namely: power relations for the establishment (inclusion of a list of taxes and fees in the Tax Code), introduction (publication of the relevant law), collection of taxes and fees (rules for the payment of taxes and fees, as well as relations arising in the implementation tax control) and to bring to responsibility for committing a tax offense. According to the Tax Code, acts of legislation on taxes and fees come into force no earlier than a month from the date of publication and no earlier than the 1st day of the next tax period. Federal laws amending the Tax Code shall enter into force not earlier than January 1 of the year following the year of their adoption.
An important component of the code are articles that give a list of obligations, rights and responsibilities of taxpayers and tax authorities. These articles outline:
1. Rights, duties and responsibilities of taxpayers.
The enterprise as a taxpayer, its tax rights. Obligations of the enterprise for the timely and full transfer of taxes to the budget. Responsibility of enterprises and their officials for violation of tax legislation. Financial sanctions and administrative fines. Property and criminal liability for taxes. Rights, duties and responsibilities of individuals as taxpayers. The procedure for appealing against illegal actions of tax authorities.
2. Fundamentals of the organization of the state tax service of Russia.
Rights, duties and responsibilities of tax authorities. Principles of organization of the tax service. Composition and structure of tax authorities. Federal tax service of the Russian Federation, its functions. Tax inspections of the republics within Russia, territories, regions. Their structure and functions. Local tax inspectorates (cities, districts, urban prefectures), the specifics of their work. Structural divisions of local tax inspections, their functions. Forms and methods of control of tax authorities over the calculation and payment of taxes by taxpayers.
State tax inspectorates work in conjunction with state authorities and administration, using the practical assistance of the Ministry of Internal Affairs. A list of all taxes and deductions (federal, regional, local) and the powers of all levels of legislative and executive power are clearly defined. Tax authorities are entitled to:
- to carry out at enterprises of all forms of ownership checks of monetary documents, accounting books, reports, plans, estimates and other documents related to the calculation of taxes, to obtain the necessary information and certificates, with the exception of information constituting military and commercial secrets.
- examine, in compliance with the relevant rules, production, storage, trade and other premises of enterprises;
- demand from officials of the enterprise to eliminate the revealed violations of the law;
- to suspend operations of enterprises on bank accounts in cases of failure to submit accounting reports to the tax inspectorate;
- seize documents from enterprises that testify to the concealment or underestimation of objects of taxation and apply financial sanctions to enterprises;
- collect arrears in taxes and fines from enterprises in an indisputable manner to the budget. If within 10 calendar days there are no ruble funds on the settlement, current and other accounts (except for loans and deposits) of enterprises, the tax authorities have the right to collect arrears from the current foreign currency accounts of enterprises within
leftovers Money on them or from subsequent receipts of amounts in foreign currency equivalent to the entire amount in rubles, subject to description in an indisputable manner, or the missing part of it using the ruble exchange rate of the Central Bank as of the date the tax authority sent a collection order to write off funds from current foreign currency accounts. This procedure does not apply to funds of legal entities accumulated on foreign currency accounts to fulfill obligations under contracts with foreign partners concluded before May 25, 1994, as well as under contracts with foreign partners concluded in accordance with loan agreements. If there are funds in the deposit account, the tax authorities issue a requirement for enterprises to transfer these funds from deposit account to their current account and in case of failure to comply with this requirement within 10 calendar days write off these funds from the deposit account in the order indicated above. In case of insolvency of the enterprise, the tax authorities have the right to collect from 01.01.94. in an indisputable manner to the budget arrears from the debtors of this enterprise;
- file suits in court and arbitration for the liquidation of enterprises on the grounds established by law; on the recognition of the registration of enterprises as invalid in case of violation of the established procedure for registration and on the recovery of income in these cases; on recognition of transactions as invalid, etc.;
- impose administrative fines on officials of enterprises. In accordance with Art. 38 of the Code of Administrative Offenses, an administrative penalty may be imposed no later than two months from the day the offense was committed, and in the case of a continuing offense - two months from the day it was discovered. In this case, the person who committed an administrative offense is subject to liability on the basis of the legislation in force at the time and place of the offense. Normative acts establishing or strengthening liability do not apply to offenses committed before the issuance of these acts (that is, they do not have retroactive effect). The exceptions are transactions declared invalid, that is, contrary to the interests of the state. State tax inspections are responsible for the correct calculation, completeness and timeliness of tax payment. In case of violation of their duties, officials of the STI are subject to disciplinary, financial and criminal liability. Tax amounts incorrectly collected by inspectors are refundable, and losses, including lost profits, caused to the taxpayer by illegal actions of tax inspectorates, are reimbursed in the manner prescribed by law.
Obligations to pay taxes from enterprises and organizations are assigned by law to the relevant legal entities. Officials only implement these duties, and therefore are not direct subjects of the crime under Art. 162.2, and can only be held criminally liable in the manner prescribed by the articles of the Criminal Code of the Russian Federation in the section of malfeasance (Art. 170-175). In addition to the application of financial sanctions in relation to the enterprise, the tax authorities, in accordance with the tax legislation, have the right to bring officials of these enterprises to administrative responsibility. In accordance with the Code of Administrative Offenses, officials may be held administratively liable if compliance with the violated rules is part of their official duties. With regard to violations of tax legislation, the concept of officials related to the performance of organizational, administrative or administrative and economic duties, or performing such duties under special authority, includes the head and chief accountant. In this case, the main responsibility lies with the head of the enterprise, who, in accordance with the Regulations on Accounting and Reporting in the Russian Federation, is responsible for organizing accounting at the enterprise. The chief accountant cannot be held administratively liable if the order on his appointment does not stipulate official duties. The same provision provides for the complete release of the chief accountant from liability in the event that an unlawful act is committed by him on a written order of the head of the enterprise, provided that the execution of such orders is made the responsibility of the chief accountant.
If the taxpayer is fully exempted from paying any tax in accordance with the established procedure, then penalties for this tax are not applied to him. However, the tax authorities must check that the taxpayer complies with all the conditions for granting such benefits. In case of loss by the enterprise in the audited period for any reason of the right to this benefit Penalties are applied only for the period from the moment of termination of benefits. There are no penalties for unreasonable use of benefits.
When requiring documents from an enterprise for verification, the tax inspectorate must be guided by the decree of the government of the Russian Federation on the composition of information related to state or commercial secrets, which is not subject to verification and disclosure. Decree of the President of the Russian Federation of November 30, 1995 No. (as amended on May 29, 2002, No. 518), a list of information constituting a state secret has been established.
Decree of the Government of the Russian Federation (dated 05.12.91 No. 35 as amended on 03.10.2002) established that they do not constitute trade secret documents and information in them according to the following list (except for information classified under international treaties as a trade secret):
- constituent documents (decision on the establishment of an enterprise or an agreement of founders) and the Charter;
- documents giving the right to engage in entrepreneurial activity (registration certificates, licenses, patents);
- information on the established forms of reporting on financial and economic activities and other information necessary to verify the correctness of the calculation and payment of taxes and other obligatory payments to the state budget;
- documents on solvency;
- information on the number and composition of employees, their wages and working conditions, as well as on the availability of vacancies;
- documents on payment of taxes and obligatory payments;
- information about environmental pollution, violation of antimonopoly legislation, non-compliance with safe working conditions, sale of products that are harmful to public health, as well as other violations of the legislation of the Russian Federation and the amount of damage caused in this case;
- information about the participation of officials of the enterprise in cooperatives, partnerships, joint-stock companies, associations and other organizations engaged in entrepreneurial activities.
Consequently, only documents that do not constitute a state or commercial secret may be subject to seizure. Seizure of documents is carried out on the basis of a written reasoned decision of the official of the tax inspectorate who conducts the audit, in the presence of officials of the enterprise. When confiscated, an official of the State Tax Inspectorate draws up a special inventory of the confiscated documents and records their contents. The withdrawal is documented in a protocol, a copy of which is handed over against signature to the appropriate official of the enterprise. With the permission and in the presence of representatives of the bodies making the seizure, it is possible to draw up documents (make an inventory, number, lace, seal, certify with a signature and seal), and make copies of them.
Measures of responsibility of taxpayers for violations of tax legislation are determined by Chapter 16 of the Tax Code of the Russian Federation. Prior to the adoption of the Tax Code, this was determined by the Laws "On the Fundamentals of the Tax System of the Russian Federation" of December 27, 1991. (Article 13) and "On introducing changes and additions to the tax system of the Russian Federation" dated 16.07.92. "On the State Tax Service of the Russian Federation" dated March 21, 1991. (Article 11) and normative acts establishing the procedure for their application. The Tax Code defines the types of tax violations, establishes the procedure for the presentation and imposition of sanctions by the tax authorities, as well as the procedure for the actions of these authorities. Violations of tax legislation have their own specifics in comparison with other offenses. They are understood as the action or inaction of the financial service of the enterprise, which is expressed in non-fulfillment or improper fulfillment of obligations to the budget. Offenses in this area and the responsibility of taxpayers, depending on the type of violation, are set out in the tax and administrative codes of the Russian Federation.
Note:
1
. If the amended tax return is submitted before the reporting deadline, the previous one is considered withdrawn and there is no penalty.
2
. If the amended tax return is submitted after the submission deadline, but before the payment deadline, there is no penalty.
3
. If the amended tax return is submitted after the payment deadline, but before the delivery of the State Tax Inspection Act, with the mandatory payment of tax and penalties for the entire period, there is no penalty.
4.
The collection of fines does not release the taxpayer from other types of liability. Collection of arrears and amounts of fines are made from legal entities in an indisputable manner, and from individuals - in court. In their practical activities, the tax authorities are guided by the letter of the State Tax Service dated 05.11.92. All fines imposed on the enterprise are paid out of net profit: Dt 84-2 = Kt 68.69, and administrative fines only from the wages of the perpetrators: Dt 70 = Kt 68.69.
| Sizes of administrative fines | |||
| degree of guilt | Amount of the fine | ||
| from 01.01.91 | from 19.03.93 | ||
| Guilty of concealing (underestimating) profits or other objects of taxation | 200-500r. | 2-5 min. remuneration | |
| If committed again within a year after the imposition of a penalty | 500-1000r. | 5-10 min. remuneration | |
| Guilty of the absence of accounting or its conduct with violations | Also | Too | |
| Perpetrators of non-submission, untimely submission, submission of reports in an unestablished form | Also | Too | |
| Guilty of refusing to comply with the requirements of tax inspections | 250-500r. | 2.5-5 min. remuneration | |
Form of taxation. Direct tax - the subject of taxation and the bearer of the tax are the same (for example: property tax, income tax); indirect tax - the subject of the tax is not the bearer of the tax (for example, excises).
Sources of funds to pay taxes. Taxes financed by consumers - taxes included in cost, taxes that are related to financial results and are paid before income tax.
Ways to pay taxes. P about the declaration - from the source of income (income tax).
The degree of taxation. P regressive - the severity of taxation increases with an increase in income or with an increase in the tax base (income tax); - regressive - the severity of taxation decreases with an increase in income and an increase in the taxable base; tax base(profit, excises, etc.).
Dependence on the direction of use of collected payments: federal budget; regional budgets; local budgets; off-budget funds.
Subjects of taxes:- from legal entities, from individuals.
Form of payment of taxes: advance payments, according to actual data for the reporting period.
Tax payment deadlines: ten-day, monthly, quarterly, annual.
Tax functions:
3.1. fiscal function- the main one, follows from the very nature of taxes and is characteristic of all states throughout their existence. On the basis of this function, state financial resources are formed and material conditions are created for the functioning of the state.
3.2. economic function- means that taxes are used as an important instrument of distribution processes, they have a significant impact on production, stimulating its development, or restrain it. Strengthen or weaken the process of capital accumulation, expanding or narrowing the effective demand of the population.
3.3. taxes are used:
- to stimulate certain types of activities (export of goods is exempt from VAT);
- to regulate investment activities (if part of the profit is directed to capital investments, no income tax is paid on this part, if the amount of taxes is not reduced by more than 50%; enterprises with foreign investments have a number of benefits);
- for the redistribution of funds received as taxes;
- to regulate employment and the level of social protection of society (an enterprise does not pay taxes or reduces them if it employs disabled people - 50%, disabled people and pensioners - 70%).
Order of calculation of taxes, fees and payments
1. Taxes included in the price of products:
1.1 VAT,
1.2. excises.
2. Taxes included in the cost of production:
2.1. Tax on vehicle owners.
2.2. Customs duty.
2.3. Land tax.
2.4. Pension Fund.
2.5. Mandatory health insurance fund.
2.6. Social Insurance Fund.
2.7. tax on gambling business.
3. Taxes attributable to financial results:
3.1. Property tax.
4. Taxes on profits:
4.1. income tax.
In accordance with Article 17 of the Tax Code of the Russian Federation the tax is considered established if taxpayers and elements of taxation are defined: object of taxation, tax base, taxable period, tax rate, tax calculation procedure, tax payment procedure and terms.
In accordance with Art. 38 of the Tax Code of the Russian Federation in relation to various taxes, the objects of taxation may be:
- Operations for the sale of goods (works, services);
- Property owned by the organization on the basis of ownership;
- Profit received from all types of activities;
Income received from all types of activities;
- The cost of goods sold (work performed, services rendered).
In accordance with the Law, taxpayers, the concept of taxes themselves, and objects of taxation are defined.
1. In connection with the definition of taxpayers, the concepts of residents and non-residents are defined.
Who are residents? Residents are individuals permanently residing in the Russian Federation, including temporarily residing abroad, legal entities established in accordance with Russian laws, located on the territory of the Russian Federation, diplomatic and other official representative offices of the Russian Federation outside its borders, enterprises that are not legal entities , created in accordance with the legislation of the Russian Federation, located in the Russian Federation.
Who are non-residents? Non-residents are individuals who have permanent residence outside the Russian Federation, including those temporarily located in the Russian Federation; legal entities established in accordance with the legislation of other states, located outside the Russian Federation; enterprises and organizations that are not legal entities, created in accordance with the legislation of foreign states located outside the Russian Federation; foreign diplomatic and other official representations located in the Russian Federation, as well as international organizations, their branches and representative offices.
Tax elements:
- Payers
Object of taxation, tax base
Rates
Privileges
Payment terms
Calculation procedure and forms of tax declarations
- By way of collection: direct and indirect
By object of taxation: property and income taxes
By payers: taxes from legal entities or individuals
In order of budgetary regulation: federal, regional and local.
- Value added tax (Chapter 21 of the Tax Code of the Russian Federation)
Excises (Ch. 22 of the Tax Code of the Russian Federation)
Corporate income tax (Chapter 25 of the Tax Code of the Russian Federation)
Personal Income Tax
Unified social tax
Customs duties
Tax on transactions with securities
Fee for the use of objects of aquatic biological resources
Fee for the use of wildlife objects
Payment for the use of water facilities
Mining tax
forest tax
Government duty
Federal license fees
Contributions from accidents at work and occupational diseases
- Corporate property tax
Transport tax
Gambling business tax
- Personal property tax
Land tax
- Simplified taxation system
Single tax on imputed income for certain types of activities
Single agricultural tax.
Production Sharing Agreement.
Name of the tax, tax base, tax rate, tax benefits, payment terms, type of tax reporting.
The existing system provides for the operation on the territory of the Russian Federation of a certain list of federal, regional and local taxes, which can be represented by the following scheme:
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Taxes of the second group (1-4) - the amounts of deductions are credited to the regional budget upon its approval. Taxes of the third group (1-3) - are credited to the local budget upon its approval.
Subtopic
3.1.
Value Added Tax.
Economic content and purpose of value added tax, prospects and development trends. Principles of construction of value added tax. Payers and objects of taxation. Calculation of the taxable base. Value Added Tax Rates. Benefits, their classification. Calculation of value added tax, procedure and terms of its payment to the budget.
value added tax- This is an indirect tax on goods, works and services sold, the basis of which is the value added at each stage of production and sale. Value added tax is regulated by Ch. 21 of the Tax Code of the Russian Federation and is a form of withdrawal to the budget of a part of the increase in value created at all stages of the production process of goods, works and services and is defined as the difference between the cost of goods, works and services sold and the cost material costs attributable to the costs of production and circulation and is paid to the budget as it is realized, that is, before the calculation of profits.
What is added value, or where does it arise? If we accept the classical condition that everything that is purchased will be spent during the reporting period, and everything that is produced will be sold during the reporting period, then the added value will be equal to the amount of depreciation accrued during this period, plus the amount of accrued wages from the wage fund, plus the amount per diem and travel allowance within the limits of the standard attributable to the cost, plus the amount of profit included in the selling price.
Consequently, the value added is the difference between the cost of sold (shipped) goods, works (services) and the cost of material costs attributable to production and distribution costs, thus the value added includes:
- depreciation;
- wages of employees;
- deductions for social needs in proportion to the accrued salary / payment;
- interest on a loan;
- advertising expenses;
- taxes;
- other costs related to production costs;
- profit.
1. VAT payers are all enterprises of any form of ownership, their branches and departments, enterprises with foreign investments, individual private enterprises, international associations and foreign legal entities engaged in industrial and commercial activities in the territory of the Russian Federation.
Value Added Tax is subject to:
- Sale of goods (works, services) on the territory of Russia,
Transfer of goods (works, services) for own needs,
Execution of construction - installation work for own needs,
Import of goods (works, services),
2. Objects of VAT are the turnovers on the sale in the territory of the Russian Federation of goods, including industrial and technical purposes, work performed and services rendered. The concepts of goods, works and services used for taxation purposes cover all their possible types, including real estate (including buildings and structures), electric and heat energy, design and survey, R&D, R&D, technological and other works, leasing property, intermediary, advertising, information and other services, training and advanced training of personnel, etc. The taxable turnover also includes amounts of money received by enterprises from their buyers (customers) for the goods (works, services) they sell, in the form of financial assistance, replenishment of special-purpose funds or used to increase profits, the amount of advance and preliminary payments on account of future supply of goods or performance of works (services) to the current account, and the amounts received in the manner partial payment according to settlement documents for sold goods (works, services). To the taxable base from 01.02.93. for goods imported into the territory of the Russian Federation, the customs value of the goods, customs duty are included, and for excisable goods - the amount of excise duty. The customs value of the goods is determined in accordance with the customs legislation. Private entrepreneurs without registration of a legal entity from 01.01.94. exempt from VAT.
Definition of taxable turnover.
a) The taxable turnover is equal to the sum of goods, works, services sold, based on the applicable prices and tariffs (excluding VAT). When selling products (works, services) at prices not higher than the actual cost, for tax purposes, the market price for similar products prevailing at the time of sale, but not lower than the actual cost, is taken. When products are sold at prices below cost due to a decrease in quality or consumer properties (including obsolescence) or prevailing market prices are lower than the prices for these products, then the actual sale price is applied for tax purposes. In the case of sales of products at prices below cost (confirmed by drawing up an act on the deterioration of consumer properties or a certificate of the prevailing level of market prices), the resulting negative difference between the amounts of tax paid to suppliers and the amounts of tax calculated on the sale of goods are not subject to offset and are charged to net profit.
b) When enterprises exchange products (works, services) or transfer them free of charge, taxable turnover is determined based on the average selling price of such or similar products (in current month but not below its actual cost.
c) When issuing goods or own products on account of payment in kind or when selling to the population, the turnover is determined on the basis of market prices prevailing at the time of sale, including a trade allowance, but not lower than the actual cost.
d) When exchanging newly mastered, previously unproduced products or exchanging purchased products, for tax purposes, the market price for similar products is accepted, but not lower than its actual c/value.
e) When using within the enterprise products (works, services) of own production (for capital investments - account 08, social sphere - account 29, etc.), the costs of which are not included in the costs of production and circulation, the taxable turnover is determined at the applicable prices but not below the actual cost.
f) In the manufacture of products from customer-supplied raw materials and materials, the taxable turnover is the cost of manufacturing or processing, and for excisable goods - the cost of processing, taking into account excises.
g) Funds received from other enterprises and organizations, with the exception of funds credited in accordance with the procedure established by law to the authorized funds of enterprises by their founders, funds for targeted budget financing and funds for joint activities.
h) Taxable turnover includes income received from the transfer of financial resources for temporary use in the absence of a license to carry out credit operations, as well as funds from the collection of fines, penalties, forfeits received for violation of contractual obligations. VAT amounts paid as part of penalties are not counted when calculating the amount of VAT payable to the budget by the paying party, since penalties are not related to production and distribution costs, but to financial results.
i) Taxable turnover for construction, construction and installation and repair organizations, taxable turnover is the cost of work performed, accepted by the customer at estimated or contract prices.
j) In case of intermediary activity, the taxable turnover is the amount of income received in the form of allowances, remuneration and fees.
k) For retail trade and public catering enterprises, the taxable turnover in the sale of goods is determined as the difference between their sale prices (including VAT) and the prices at which they make settlements with suppliers (including VAT). In the same manner, the taxable turnover in the auction sale of goods is determined.
l) For procurement, supply and marketing, wholesale and other enterprises engaged in the sale and resale of goods, including under commission and commission agreements, the taxable turnover is determined on the basis of the value of the goods sold, based on the applicable prices, excluding VAT.
m) When purchasing products from the population, the taxable turnover is: the difference between the selling price and the purchase price in the case of selling this product without processing; selling price of goods produced from purchased raw materials. The taxable turnover includes the value of the finished product included in the price or in excess of the price of single-use consumer or transport containers.
Taxable turnover does not include:
a) The cost of returnable packaging, except for cases where the packaging itself is sold by manufacturers or sellers of packaging as products. The amount of transport services to the buyer is not included in the taxable turnover, provided that they are provided by the supplier on behalf of the transport organization (conducted through accounts D 62 = K 76 and D 51 = K 62).
b) Intrafactory turnover when calculating through account 79, that is, in the absence of a ruble / account.
c) Funds credited to the authorized capital of the enterprise by their founders.
d) Funds received in the form of a share (share) in kind and in cash during the liquidation or reorganization of enterprises, in an amount not exceeding their authorized capital.
e) Sale at a price not higher than the purchase price minus accrued depreciation, exchange, gratuitous transfer of those acquired in 1992. with VAT of fixed assets and goods for non-production needs. When selling fixed assets, intangible assets, inventories acquired in 1992. the tax is levied on the difference between the selling price and the purchase price, including VAT, as in trading transactions.
f) Funds provided free of charge by foreign organizations in the form of a grant for the implementation of targeted programs with a subsequent report on their use.
g) Funds transferred by special purpose from the budget to the relevant accounts of institutions and enterprises, bypassing account 46.
h) Funds transferred to charitable organizations for the social needs of citizens, as well as sponsorship contributions to finance non-profit institutions that have no implementation, except for the disposal of property.
Enterprises are exempted from value added tax under two conditions:
- The total amount of proceeds from the sale of goods (works, services) for the last 3 months should not exceed 1,000,000 rubles (excluding VAT).
During the last 3 months there is no sale of excisable goods.
-10% (9.09) for food products (except for excisable ones) and goods for children according to the list approved by the Government of the Russian Federation;
-18% for other goods (works, services), including excisable food products.
When selling goods at prices with a tax of 10 and 18 percent, VAT calculation must be organized separately.
The procedure for calculating the tax payable to the budget.
a) Enterprises that sell their products, as well as supply and marketing and wholesale enterprises, the tax payable to the budget is determined as the difference between the amounts of VAT received from buyers and the amounts of VAT paid to suppliers when goods and materials are credited to the warehouse using them in production or sale to the side. At the same time, it should be borne in mind that VAT on goods paid for, but not received in reporting period should be taken into account in the month of receipt of goods and materials; VAT on goods received is taken into account in settlements with the budget, when settlement documents whether they are paid or not.
b) In barter transactions, an invoice is accepted as a settlement document for presenting the VAT amount to the buyer and for offsetting the supplier.
c) Retailers pay tax on the sales margin (the difference between the sales price with VAT and the purchase price with VAT).
d) VAT is not deductible from the cost of goods and materials (but is taken into account together with goods and materials), if the VAT amount is not allocated as a separate line in settlement documents confirming the cost of purchased goods.
e) The amounts of VAT paid to suppliers (attributed to production costs together with the cost of goods and materials) when purchasing goods and materials at wholesale and retail trade enterprises for cash are not subject to deduction in settlements with the budget.
f) VAT paid on the purchase of official cars and minibuses is not subject to deduction in settlements with the budget. It relates to an appropriate funding source. When acquiring these modes of transport by specialized fleets, VAT is subject to offset to the budget as when acquiring fixed assets.
g) VAT paid to suppliers for fixed assets, intangible assets, goods and materials, works and services used for non-production needs is not subject to offset in settlements with the budget. It is debited to the appropriate accounts (08.29, etc.). This applies to all enterprises, except for agricultural enterprises, which write off VAT on production.
h) It is allocated for crediting to the budget from primary VAT documents when purchasing fuel and lubricants, from travel documents, bed receipts, when paying for housing, telephone, postal and other services.
i) When selling fixed assets, intangible assets acquired before 1993. tax is levied at a fixed rate on the amount of the trade margin.
4. VAT exemptions. The following are exempt from VAT:
- goods exported outside the Russian Federation by manufacturers;
- goods, services intended for foreign missions;
- services of urban passenger transport, suburban railway, river, sea;
-rent;
- the cost of the redeemed privatized property;
-operations on insurance, cash deposits, bank accounts;
-operations related to the circulation of currency, money, banknotes, valuable papers(shares, bonds, certificates, bills, etc.), except for brokerage and other intermediary services;
-sale of postage stamps, envelopes, lottery tickets;
-government duty, lawyer services, subsoil fees;
-patent-licensing operations;
- services in the field of public education related to the educational process, teaching children in circles, sections, services in preschool institutions, etc.;
- research and development work at the expense of the budget;
- services of institutions of culture, art, entertainment, religious, etc.;
- goods produced and sold by enterprises in which disabled people make up at least 50 percent of the total number of employees;
- goods, works and services received free of charge, since they are taxed from the transferring party;
funeral services, etc.
VAT accounting procedure. VAT paid to suppliers is separately charged to Debit:
- to sub-account 19/1 - VAT on acquired fixed assets;
- to sub-account 19/2 - VAT on purchased IBEs;
- to sub-account 19/3 - VAT on purchased materials;
- to sub-account 19/4 - VAT on accepted works and services;
- to sub-account 19/5 - VAT on capital investments;
- to subaccount 19/6 - VAT on intangible assets;
- to account 41 - the cost of purchased goods, including VAT for retailers.
Value added tax on sold finished products, goods, works (services) is accounted for under Kt account 68-4. Enterprises engaged in commercial (trading, supply) activities reflect on the loan account. 68-4 the amount of tax calculated from the difference between the sale and purchase cost of goods in correspondence with the debit of account 90. The amount of VAT payable to the budget is determined as the difference between the amounts of tax received from buyers for the goods (works, services) sold by them, and amounts of tax on material resources, fuel, work, services, the cost of which is actually charged (written off) in the reporting period to production and distribution costs. The source of payment is the sales proceeds from the supplier (D 90.91 = K 68-4). Small businesses submit a calculation (tax return) for VAT once a quarter by the 20th day after the end of the quarter and must transfer the debt to the budget no later than the 25th day.
Note. In accordance with the decree of the President of the Russian Federation of 08.05.96. N685 by Decree of the Government of the Russian Federation of 29.07.96. N 914 from 01.01.97 On the territory of Russia, a procedure for the introduction of accounting journals of invoices for VAT calculations is being introduced.
The company must pay VAT:
- When transferring money to your counterparty:
When purchasing goods (works, services) in Russia from a foreign enterprise that is not tax registered in Russia.
The firm leases state or municipal property.
On behalf of the state, the company sells confiscated, ownerless or bought property.
Even if there is a release:
When importing goods into Russia from abroad.
When transferring tax to the budget as tax agent.
It does not matter when the company receives money for the shipped goods.
Calculation of the amount of VAT: Sb \u003d Sr - Sv
where:
Sb - the amount of tax payable to the budget;
Sp - the amount of tax accrued from the sale of goods, works, services;
Sv - the amount of tax deductions for purchased and paid for goods, works, services.
Tax rates
- 0% - export of goods
10% - food products (according to the list in subparagraph 1, paragraph 2, article 164 of the Tax Code of the Russian Federation)
- periodicals (except advertising and erotic)
- book production related to education, science and culture
- medicines (approved by the Government of the Russian Federation)
- 18% - all other goods, works, services.
1. which the company paid its suppliers, provided that there is an invoice for the acquired values, which indicates the amount of tax.
2. which the company paid at customs when importing goods into Russia.
3. which the company paid to the budget when selling goods, if the buyer subsequently returned these goods or refused them.
4. paid to the budget when performing construction and installation works for their own needs.
6. paid contractors when they carry out capital construction, assembly and installation of fixed assets.
7. paid to the budget by tax agents.
Sub-theme 3.2
. excises.
Excises, economic essence, purpose. Payers of excises, objects of taxation, determination of the tax base. Oil excises. excise rates. Procedure and terms of payment of excises.
excises- These are indirect taxes included in the price of the goods and paid by the buyer. In the Russian Federation, excises were introduced by the law "On excises" dated 06.12.91. with subsequent changes. The collection of excises is regulated by Chapter 22 of the Tax Code of the Russian Federation. This is a form of withdrawal of part of the increase in value (production profit), which is charged on the amount of sales of certain types of goods that do not belong to the category of mandatory consumption. These are alcoholic beverages, chocolate, jewelry, fur products, cars and other items on the list.
1. Payers excises are:
- enterprises and organizations that are legal entities under the laws of the Russian Federation and sell the goods they produce, according to the list approved by the government of the Russian Federation;
- branches, departments and other separate divisions of the enterprise that independently sell excisable products. These are wine and vodka products, beer, tobacco products, chocolate, jewelry, fur products, cars and other products according to the list approved by the Government of the Russian Federation;
-
individual entrepreneurs;
- persons recognized as VAT payers 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.
- foreign legal entities carrying out entrepreneurial activities on the territory of the Russian Federation.
2. Object of taxation is the cost of goods sold at selling prices:
- for enterprises producing and selling excisable goods - the cost of excisable goods in selling prices (sales price of products);
- for enterprises producing excisable products, but not selling it to the side, but using it to produce other non-excisable products, the object of taxation is the sum of the actual cost of excisable products and the amount of excises at established rates.
The cost of products at selling prices includes production costs, profits and the amount of excise tax. Excises are not subject to the sale of excisable goods exported outside of Russia.
The tax base defined as:
- The volume of sold (transferred) excisable goods in physical terms - for excisable goods for which fixed tax rates are established;
- The cost of sold excisable goods, excluding excise and VAT;
- the cost of the transferred excisable goods, calculated on the basis of average selling prices, and in their absence, on the basis of market prices excluding excise duty, VAT;
- the volume of excisable goods sold in physical terms for calculating excise duty when applying a fixed tax rate and as the estimated cost of excisable goods sold, calculated on the basis of maximum retail prices.
etc.................
Lecture 1
Topic: THE SIGNIFICANCE OF TAXES IN THE ECONOMIC SYSTEM
Plan:
1. The essence of taxation
2. Theories of taxes
3. Functions of taxes
4. Principles of taxation
5. Issues and trends
Summary
1. The essence of taxation
The tax is not the initial form of accumulation of funds by the budget. There were many types of revenues to the treasury: tribute from the vanquished; contributions; domains - state property that generates income (land, forests, rights in rem, capital); regalia - commercial sources of income of a monopoly nature (state-owned factories; Railway; customs, judicial, monetary and other regalia); import and export duties. The introduction of taxes implies a higher level of development of legal consciousness and the economy.
The tax system appeared with the emergence of the state, and the problems of the theory of taxation began to be developed in Europe in the last third of the 18th century. The French scientist F. Kene was the first to point out the organic connection between taxation and the national economic process. A. Smith expressed the key role of taxes in the economic system of society as follows (1755): “In order to raise the state from the lowest level of barbarism to the highest level of prosperity, only peace, easy taxes and tolerance in management are needed; everything else will do the natural course of things.
The difficulty in understanding the nature of the tax is due to the fact that it should be analyzed as multifaceted phenomenon.
For example, T. F. Yutkina proposes to consistently consider the tax of philosophical, economic, legal, financial-distributive and fiscal categories. Many scholars often interpret tax as an economic and legal category.
Using a systematic approach to the process of tax management, it is advisable to consider it as a set of objective value (financial) relations, interacting with other diverse systems (aspects). Following in general terms the logic of financial management and taking into account the features inherent in the taxation process as a whole (its subject and method, an extensive and frequently changing legal framework, the coercive nature of taxes, regularity, a strict system of responsibility for tax offenses), it is possible to display the taxation system in the form of a model .
In its most general form, this model M characterizes conceptual foundations taxation. It consists of a number of interrelated and interdependent components of both theoretical and applied nature:
M
= (pi, ot, sc, be, si, fp, op, pp, ss),
where pi- interests of participants in tax relations; ot- hierarchy of goals of the taxation system; sc- conceptual apparatus (elements of the tax); be- basic concepts of taxation; si - scientific and practical tools; fp- functions of taxes; op- organization of the tax system; pp- procedures tax proceedings; ss - providing tax management subsystems.
The essence of taxation is manifested when considering the goals of the taxation system and the interests of its participants.
Relationship participants in the tax sphere are: tax authorities, taxpayers, tax agents, etc. Moreover, the interests of all participants do not always coincide. In general, the taxation system should:
ensure the level of tax revenues set by the budgets;
influence through the regulatory function on the development of the economy as a whole, the volume and structure of production;
to ensure, through the social function, the redistribution of public income between different categories of citizens, etc.
Wherein taxpayer's actions are characterized by:
conscious steps associated to a certain extent with the recognition of the social need to pay taxes;
active and purposeful actions to reduce tax payments;
volitional actions related to the awareness of tax risks in case of violation of the law.
The desire of the taxpayer to reduce deductions to the budget, of course, causes a response from the state. In this situation actions of the executive bodies of the state are characterized by:
actions aimed at protecting their financial interests, filling the revenue side of the budget;
actions aimed at counteracting tax evasion, at identifying cases of illegal "tax savings";
actions related to the application of tax liability for violation of the legislation on taxes and fees.
The structure of the mentioned model includes various subsystems that characterize taxation, firstly, as scientific direction
and second, how practical activities related to the implementation of methods and techniques of tax management. The material is presented in accordance with the logic and principles of taxation management both at the state level and at the level of business entities. It is the display of this logic that allows you to know the essence of any tax system and makes it possible to implement tax management in practice.
It should also be noted that with the development and improvement of tax systems, there is an evolution of views on the understanding of the terms "tax" and "taxation". Although the modern taxation system is characterized by a fairly deep theoretical substantiation of the problems, it is not yet an ideal tax system. In all countries, a theoretical search is underway for a scientific substantiation of tax policy and practical research for an effective and fair taxation methodology. These goals are served primarily by knowledge of tax theories.
2. Theories of taxes
The Scottish economist and financier A. Smith is considered the founder of the theory of taxation. In 1776, he published the book An Inquiry into the Nature and Causes of the Wealth of Nations, which had a decisive influence on the financial and economic life many states. However, tax theories began to emerge at an earlier period.
tax theory- a system of scientific knowledge about the essence and nature of taxes, their role and significance in public life. Tax theories are models for constructing state tax systems with varying degrees of generalization. Exists general and private tax theory.
General theories taxes reflect the purpose of taxation in general, and private- researches on separate questions of the taxation. The following is an overview of the general theories from the Middle Ages to the present.
exchange theory - characterized by the reimbursable nature of taxation, i.e., through a tax, citizens, as it were, buy services from the state to maintain law and order, health care, etc. This theory corresponded to the conditions of the medieval system with the dominance of contractual relations.
Atomistic theory(founders S. de Vauban, C. Montesquieu, Voltaire, Mirabeau) - a variation of the previous theory. Here the tax is the result of an agreement between the parties, according to which the subject pays the state a fee for various services. Taxes act as an obligatory payment of society for peace and benefits to citizens. There is an exchange of some values for others, although such a transaction is not voluntary and often cannot be considered fair.
The theory of pleasure - the tax is both a sacrifice and a pleasure. The founder of this theory, the Swiss economist J. Sismond de Sismondi, wrote: “With the help of taxes, annual expenses state, and each taxpayer participates in this way in general expenses done for him and his fellow citizens. The purpose of wealth is always pleasure. With the help of taxes, each payer buys nothing but pleasure. He derives pleasure from public order, justice, the provision of person and property. Pleasures are also delivered by public works, thanks to which you can use good roads, wide boulevards, healthy water. Popular enlightenment, through which children are educated, and adults develop a religious feeling, is again a pleasure. In addition to all other enjoyments, there is national protection, which ensures that everyone shares in the benefits of public order.
The theory of tax as an insurance premium(founders A. Thiers, E. de Girardin, J. McCulloch) - considers taxes as a payment in case of any risk. In this aspect, the taxpayer as a merchant, depending on income, insures his property against war, natural disaster, fire, etc. Or, according to a different approach to this theory, the taxpayer acts as a member of an insurance company and must pay an insurance premium in proportion to his income and property .
classical theory(founders A. Smith, D. Ricardo) - taxes are considered as one of the types of state revenues, which should cover "the costs of public defense and to maintain the dignity of the supreme power." At the same time, any other role (for example, regulation of the economy) is not assigned to taxes, and duties and fees are not considered as taxes.
The doctrine of the rule of law leads to the emergence of new theories, namely victim theories(founders N. Kanar, B. Milhausen, D. Mill) and theories of collective needs(founders E. Seligman, R. Strum, L. Stein, A. Scheffle, F. Niti). Both theories contain the idea of the coercive nature of the tax, interpreting the tax as a duty arising from the very essence of the state structure of society. The theory of sacrifice arose in the 19th century, retaining its relevance in the first decades of the 20th century. The theory of collective needs reflected the realities of the late 19th - early 20th centuries, due to the need to justify growth public spending and an increase in the tax burden.
Keynesian theory(founder J. Keynes) - lies in the fact that taxes are the main lever for regulating the economy and are one of the components of its development. At the same time, large savings as a passive source of income impede economic growth and are subject to withdrawal through taxes. Considering taxes as an instrument of macroeconomic stabilization makes it possible to link taxes with a number of macroeconomic indicators: national income, accumulation and consumption funds, etc.
Theory of monetarism(founder M. Fridman) - based on the quantitative assessment of monetary circulation. According to this theory, taxes, along with other components, affect circulation, through them an excess amount of money is withdrawn (and not savings, as in Keynesian theory). This reduces the adverse factors of economic development.
Supply-side economics theory(founders M. Berne, G. Stein, A. Laffer) - to a greater extent than the two previous ones, considers taxes as one of the important factors in economic development and regulation. According to this theory, the reduction of the tax burden leads to the rapid growth of entrepreneurial and investment activities. Within the framework of this theory, the American economist A. Laffer established the mathematical dependence of budget revenue on the level of tax rates.
To private theories taxes include:
theory of the correlation of direct and indirect taxation. Financial science has long been looking for an answer to the question of what is the impact of direct and indirect taxation on the creation of a balanced tax system. In the second half of the XIX century. scientists came to the conclusion that it is possible to build a balanced tax system only by combining in practice both forms of taxation, but with the predominance of its direct forms;
single tax theory which is based on the idea that taxes are paid from a single source - income. Therefore, a single tax is seen as theoretically more expedient, simpler and more rational than the collection of many individual taxes. However, the practice of taxation in different countries ah repeatedly proved the inconsistency and impracticability of this approach;
proportionate taxation theory is based on the weakening of the tax pressure but as the object of taxation (taxable amounts) increases. The most propertied classes always act as defenders of this theory.
theory of progressive taxation is based on an increase in the tax burden as the income and property status of the payer grows . (- The global crisis of 1929-1933 forced us to consider state revenues as an instrument of macroeconomic stabilization. Science has recognized the need to invent macroeconomic regulators. The two main ones were proposed by D. M. Keynes. The first regulator is progressive tax rates. The enterprise increases output, let's say, one and a half times, and due to the progressive scale, taxes grow three times.With such a tax system, the growth of production is restrained.But, on the other hand, with a decrease in production volumes, this regulator just as radically reduces tax payments, and the enterprise in this case falls into into the zone of gentle taxation. Its economy is improving, and this contributes to rapid stabilization and the disappearance of the reason for the fall in production volumes. The second regulator is approximately analogous to the bank loan rate. If the economy is "overheated" and it is necessary to slow down its development, the rate rises, bank loans become more expensive loans. And this contributes to the withdrawal of investment resources in the production of goods and services.-). It is believed that it is necessary to charge more from a rich citizen not only absolutely, but also relatively. From the point of view of the poor, the tax should not be proportional, but progressive;
tax transfer theory studies the fairness of the distribution of the tax burden depending on the forms of taxation, the elasticity of supply and demand. The study is conducted by sources of income and by categories of payers. There are many varieties of this theory: absolute, optimistic, pessimistic, etc.
3. Functions of taxes
The meaning of taxation is the direct withdrawal by the state of a certain part of the gross social product in its favor for the formation of the budget, i.e., centralized financial resources. No state can exist without collecting tax payments. Taxes and loans are the two defining sources of prosperity for any country.
Taxes are used by all states with market economy as a method direct impact on budgetary relations. AT various countries The bulk of budget revenues are taxes. So, in the USA taxes form 90% of the budget, in Germany - 80%, in Japan - 75%. In Russia, the share of taxes roughly corresponds to world indicators.
In addition, taxes indirectly (through a system of benefits and sanctions) influence producers of goods, works and services. Through taxes, a relative balance is achieved between social needs and the resources necessary to satisfy them, and the rational use of natural resources, in particular, by imposing fines and other restrictions on the spread of hazardous industries.
Thus, through taxes, the state solves economic, social and many other social problems. From these positions, taxation performs four the most important functions each of which implements the practical purpose of taxes.
fiscal function- the main one, generates income, accumulating funds in the budget and off-budget funds for the implementation of state programs. These funds are spent on social services, household needs, external support]! policy and security, administrative and management expenses and "payments on the public debt.
social function - carried out through unequal taxation of different amounts of income. With the help of this function, incomes are redistributed between different categories of the population. Examples of the implementation of the distributive (social) function are a progressive scale of taxation of profits and personal income, tax rebates, excises on luxury goods.
Regulating function - through tax mechanisms, it performs certain tasks of the tax policy of the state. This function assumes the impact of taxes on the investment process, the decline or growth of production, as well as its structure.
The essence of the regulatory function is that taxes are levied on resources allocated for consumption, and resources allocated for the accumulation of production assets are exempted from taxation. Therefore, three components are distinguished for this function: 1) an incentive sub-function, manifested through a system of benefits and exemptions, for example, for agricultural producers; 2) a destructive sub-function, which, through an increase in tax rates, makes it possible to limit the development of the gambling business, increase customs duties, suspend the export of capital from the country, etc.; 3) a reproductive subfunction that accumulates funds for the restoration of used resources.
control function- allows the state to monitor the timeliness and completeness of tax payments to the budget, to compare their amount with the need for financial resources. Through this function, the need to reform the tax system and budget policy is determined.
4. Principles of taxation
Principles of taxation- these are the basic ideas and provisions applied in the tax sphere. In the taxation system, economic, legal and organizational are sewn.
Economic principles were first formulated by A. Smith . (- In the book "Research on the Nature and Causes of the Wealth of Peoples" five principles of taxation are given: 1) economic independence and freedom; 2) justice; 3) certainty; 4) convenience; 5) saving.-). At the present time they have undergone some changes and can be briefly characterized as follows.
The principle of justice. According to this principle, everyone is obliged to participate in the financing of state expenditures in proportion to their income and capabilities. It is based on two central ideas:
1) the amount of taxes levied must be determined depending on the amount of income of the taxpayer;
2) who receives more benefits from the state, he should pay more in the form of taxes (the methodological basis of the principle of justice is progressive and scheduled taxation).
Principle of proportionality provides for a balance between the interests of the taxpayer and the state budget. This principle is characterized by the Laffer curve, which shows the dependence of the tax base on changes in tax rates, as well as the dependence of budget revenues on the tax burden. (-The study was carried out by a group of American economists led by University of California professor Arthur Laffer. The Laffer curve is not a prediction tool, but only a graphical reflection of the existing praxeological dependence. The more taxes, the less a person’s propensity to pay them. People react to taxes and their order This is the main conclusion from the analysis of the curve.In this case, taxes affect people's incentives in two ways.Firstly, when a tax is introduced, people have an incentive to consume more today and less in the future, i.e. taxes stimulate consumption rather than saving.Secondly, this, in turn, is reflected in a decrease in the amount of accumulated capital and a slowdown in economic growth.-) The effect of the curve is to increase revenues to the budget with an increase in taxes if the rate is less than 50%, and to fall in revenues if the rate is more than 50% (Fig. 1.1). This concept gained recognition in the 70s and 80s. 20th century
The principle of taking into account the interests of taxpayers is considered through the prism of two principles of A. Smith, namely: the principle certainty(the amount, method and time of payment must be exactly known to the taxpayer) and the principle convenience(the tax is levied at such time and in such a way that is the most convenient for the payer). A manifestation of this principle is also the simplicity of calculating and paying taxes.
Economy principle is based on another principle of A. Smith, according to which it is necessary to reduce the costs of tax collection. At its core, the principle of economy (efficiency) means that the amount of fees for a separate tax must exceed the cost of its maintenance, and several times.
Legal principles taxation - these are general and special principles of tax law. These include the following principles: a) neutrality (equal tax burden; b) establishment of taxes by laws; c) priority of tax law over non-tax law; d) denying the retroactive effect of the tax law; e) the existence of essential elements of the tax in the law; f) combination of interests of the state and subjects of tax relations. These principles will be discussed further in Chap. 4.
Organizational principles taxation - the provisions on which the construction of the tax system is based and the interaction of its structural elements is carried out.
These provisions reflect:
a) the unity of the tax system;
b) mobility of taxation;
c) stability of the tax system; d) multiple taxes;
e) an exhaustive list of taxes.
5. Issues and trends
After the Second World War and in subsequent years, tax reforms were carried out in a number of foreign countries. Today, the experience of these states with established market economies makes it possible to identify general patterns in the development of tax systems.
To stimulate private entrepreneurship in the 1950s-1970s. applied universal tax leverage, including provision of tax incentives investors, extractive industries, transport, aircraft manufacturing, export of products and services, R&D.
Early 1980s almost universally noted liberalization of income tax systems, reduction of tax rates with simultaneous expansion of the taxable base and reduction of benefits.
Reforming indirect taxation systems was carried out through a reduction in customs duties, a decrease in the level of excise duties, giving universal significance and strengthening the role of value added tax (VAT), which in the 1970s-1980s. began to replace the turnover tax.
In the late 80s - early 90s. 20th century leading countries of the world have carried out tax reforms aimed at accelerating capital accumulation and stimulating business activity. This has found expression in the reduction of corporate tax rates.
Firm research KPMG in various countries of the world showed that the general trend towards lowering these taxes continues. So, but as of the beginning of 2004, the average corporate tax rate in the OECD countries decreased to 29.96% (2003 - 30.68%; 2002 - 31.39%). In the European Union, the average rate in 2004 was 31.32% (2003 - 31.68%; 2002 - 32.53%). In the Asia-Pacific region, the average rate is relatively stable at 30.37%. Russia followed the same path, reducing the corporate income tax rate in 2001 from 35% to 24%.
As of January 1, 2007, the average corporate tax rate in the world was 26.8%, and value added tax (VAT) - 15.63%. In EU countries, the highest corporate tax rate was in Germany (38.36%); in the Asia-Pacific region - in Japan (40.69%); in Latin America - in Argentina (35%). The highest VAT in the world is noted in European countries: Denmark, Sweden and Norway, where it amounted to 25%. In the Asia-Pacific region, the highest VAT was in China (17%), while in Latin America the highest VAT was recorded in Uruguay (23%).
Currently, globally, there is a trend towards a gradual reduction in income tax and an increase in indirect taxes, especially VAT. For the reduction of income tax allows states to increase their investment attractiveness, and the influx of investments gives job growth and infrastructure development. But at the same time, there is a need to compensate for the reduction in tax revenues, for which the government most often resorts to raising the VAT.
In the post-war period, two more directions appeared and began to develop dynamically: harmonization of tax systems and harmonization of tax policy. Harmonization trends covered the main indicators of tax systems, the tax law of various countries, the problems of international double taxation and the taxation of investment activities.
In 1993, a document was developed that plays the role of the world tax code (-The authors are scientists from Harvard University. The articles of the code, of which there are more than 590, are purely advisory in nature.-), who defined the modern understanding of the tax system, tested on the experience of many countries, made recommendations for the development of national tax legislation and considered the creation of an effective tax apparatus.
At the end of 2003, a campaign was launched to harmonize corporate taxation in the EU. The new proposals should allow companies to calculate their taxable income under the same rules in any country of this union. The European Commission has now submitted its proposals regarding the collection of VAT on international commerce within the EU. But the implementation of these plans will require the improvement of the electronic system for the exchange of tax information between the EU countries. Since the beginning of 2005, the Investment Directive has been in force in the EU, providing that the tax authorities of each country are aware of the income of their citizens received in other EU countries. A single European income tax is introduced.
high tax burden in developed countries led to the emergence offshore business, i.e., the legal transfer of objects of taxation from countries with a high level of taxation to countries with its low level. The classic scheme of offshore business is to transfer all or part of business operations to a company that enjoys tax privileges or is located in a preferential tax zone. Initially, such approaches were the exclusive prerogative of international schemes, but the emergence of territories with a preferential tax regime made such schemes viable within the country as well.
At the same time, offshore activity is undergoing very significant changes. In the late 1990s relations between industrialized countries (primarily the United States) and countries where offshore legislation exists have become aggravated. The US administration announced the need to reform the financial systems of the most famous offshore centers in accordance with international standards. (-The struggle began with the classification of offshore centers, dividing them into groups. In 1999, three international organizations - the Financial Stability Forum (FSF), the Financial Action Working Group (FATF), the Organization for Economic Cooperation and Development (OECD) - published their "black lists" In which offshore centers are grouped depending on: the level of legal infrastructure and financial supervision practices, the degree of cooperation of the countries being checked in relation to money laundering cases, the existence of a legislative regime referred to as "harmful tax competition".-) Some experts even believe that within the next 4-5 years, industrialized countries will force most of the current offshore zones to pass laws that will stop the registration of companies with a preferential tax regime.
In recent years, more and more tax professionals have opted for a relatively new concept of protecting businesses from taxes. The defense methodology is based on the skillful use of everyday, everyday tools that are not prohibited by law. This is about tax planning, i.e. minimization of individual taxes and optimization of taxation systems for economic entities.
Summary
Lecture 1 begins consideration of the theoretical foundations of taxation. Its materials reveal the role of taxes in the economic system of society.
Most scholars view tax as a multifaceted phenomenon. From these positions, the taxation system can be displayed as a model, which includes subsystems that characterize taxation as a scientific direction and as a practical activity.
The essence of taxation is manifested in the formulation of the goals of the system and the interests of its participants. Taxes are a direct withdrawal of a certain part of the gross social product for the formation of the budget, since no state can exist without tax payments. Participants in relations in the tax sphere include: a) tax authorities; b) taxpayers; c) tax agents; d) other participants. The range of their interests is quite contradictory, and they often do not coincide. As a rule, the desire of the taxpayer to reduce deductions to the budget causes a response from the state.
There are general and particular theories of taxes. Most of the early theories are based on the rationale for increased government spending and an increase in the tax burden. However, J. Keynes (1883-1946) and later theorists already consider taxes as the main lever for regulating and developing the economy. Currently, through taxes, the state solves economic, social and many other social problems.
Taxation performs four major functions. Fiscal function - generates revenues, accumulating funds in the budget for the implementation of state programs, and the bulk of budget revenues are taxes. With the help of the social function, incomes are redistributed between different categories of the population. The regulatory function performs certain tasks tax policy states; it assumes the impact of taxes on the investment process, the decline or growth of production, as well as its structure. Through the control function, the need to reform the tax system and budget policy is determined.
In the taxation system, economic, legal and organizational principles can be distinguished. Economic principles - justice, proportionality, certainty, convenience, economy - come from A. Smith (1723-1790) and serve as the basis for building any state tax system. However, until now there are no ideal tax systems.
In the middle and end of the XX century. a number of countries have undertaken tax reforms related to the need to accelerate capital accumulation and stimulate business activity. Now their efforts are aimed at harmonizing taxation and tax policy. Harmonization trends covered the main indicators of tax systems, tax law, the problems of international double taxation. A global tax code has been developed. There have been significant changes in the use of offshore tax planning mechanisms, methods and schemes.
Lecture 2
Topic: BASICS OF THE RUSSIAN TAX SYSTEMS
Plan:
1. The concept of the tax system and tax policy
2. Principles of taxation in Russia
3. System of tax legislation
4. Budget process and taxation
5. Main characteristics of the tax system
Summary
1. The concept of the tax system and tax policy
Countries build their tax system on the basis of generally accepted principles economic theory about the fairness and efficiency of taxation, taking into account the latest scientific achievements. However, the principles of building the tax system as a whole are ambiguous and largely depend on adherence to a particular theory.
Collected in the manner prescribed by law, taxes, fees, duties and other tax payments together form the basis of any tax system. But tax systems differ significantly from each other in terms of the set of taxes, their types and structure, methods of collection, base, rates, benefits and fiscal powers of various levels of government. Therefore, in practice, they appear in the form of diverse forms with many national characteristics.
Tax system- an interconnected set of essential taxation conditions currently in force in a particular state.
Essential terms of taxation, inherent in tax systems are:
principles of tax policy and taxation;
system and principles of tax legislation;
the procedure for establishing and enacting taxes;
the procedure for distributing taxes according to budgets;
tax systems, i.e. types of taxes and general elements of taxes;
(-It should be noted that in accordance with Russian legislation (Chapter 2 of the Code), the concept of "the system of taxes and fees in the Russian Federation" has been introduced. This concept is not determined by economic and political and legal characteristics and is less capacious than the concept of "tax system '.-)
rights and responsibilities of participants in tax relations;
the procedure and conditions for tax proceedings;
forms and methods tax control;
tax administration system.
Let us briefly characterize the tax policy of the state as one of the essential conditions for taxation.
Tax policy is a system of purposeful economic, legal, organizational and control measures of the state in the field of taxes. When conducting tax policy, the following goals are pursued:
fiscal- formation of budget revenues through taxes and fees;
economic - regulation of the economy with the help of a tax mechanism for structural reforms, business stimulation, as well as investment and innovation activity, regulation of supply and demand;
social- reduction through the system of taxation of inequality in income levels of various segments of the population, social protection of citizens;
ecological
- rational use resources and environmental protection by strengthening the role of appropriate taxes and penalties;
control - conducting tax audits for the purpose of making strategic and tactical decisions by the state in the economy and social policy;
international- conclusion of double taxation agreements with other countries, reduction of customs duties to stimulate entrepreneurial activity.
Consequently, the tax policy in its content covers the development of the concept of the tax system; consideration of the main directions and principles of taxation; development of measures aimed at achieving the set goals in the field of economic and social development of society.
2. Principles of taxation in Russia
Principles of taxation- basic ideas and provisions developed by world experience in the field of taxation and incorporated into national legislation. In accordance with Art. 3 of the Tax Code of the Russian Federation to fundamental principles of taxation relate:
universality and equality of taxation- each person must pay legally established taxes, taking into account the actual ability of the taxpayer to pay the tax;
principle of non-discrimination of taxpayers- the procedure for collecting taxes and fees should not take into account political, economic, confessional and other differences between taxpayers. It is also impossible to differentiate the rates of taxes and fees, tax benefits depending on the form of ownership, citizenship or place of origin of capital;
economic priority- only the economic nature of the object of taxation can serve as the basis for establishing a tax;
presumption of ownership- all irremovable doubts and ambiguities of the legislation on taxes and fees are interpreted in favor of the taxpayer;
principle of clarity and accessibility understanding the procedure for taxation - the taxpayer must know exactly what taxes and fees, when, in what amount he must pay to the budget.
Along with the fundamental principles, organizational principles have been introduced and are operating.
Organizational principles- the provisions on which the construction of the tax system of the Russian Federation is based and the interaction of its structural elements is carried out. The tax system of the Russian Federation is guided by the following of them.
Unity of the tax system- the main principles of the legislation do not allow the establishment of taxes that directly or indirectly restrict the free movement within the territory of Russia of goods (works, services) or financial resources (Article 3 of the Code). Taxes and fees that prevent citizens from exercising their constitutional rights are unacceptable.
Equality of legal statuses of subjects of the Russian Federation- the basis for building the tax system is tax federalism, i.e., the delimitation of powers between the federal and regional levels of government in the field of taxation and budgetary relations. This principle is implemented through the three-level structure of the tax system (federal, regional and local taxes).
Mobility (elasticity)- the tax burden and tax relations can be quickly changed in accordance with objective needs. Thus, it is possible to change export customs duties depending on fluctuations in world oil prices. In some cases, tax elasticity is used as a government countermeasure against tax evasion.
Stability- the tax system should function for many years before the tax reform. This principle is due to the interests of all subjects of tax relations.
Plurality of taxes- The tax system is effective only if it provides for a plurality of taxes. Firstly, this is due to the need to redistribute the tax burden among payers. Secondly, with a single tax, the principle of elasticity of the tax system is violated. Thirdly, observance of this principle makes it possible to realize the mutual complementation of taxes, since the artificial minimization of one tax will necessarily cause an increase in another.
Exhaustive list of regional and local taxes- means limiting the introduction of additional taxes by subjects of the Federation and local governments (Article 4 of the Code). It is also prohibited to establish regional or local taxes and fees that are not provided for by the Tax Code.
Harmonization of taxation with other countries- the Russian tax system includes many taxes inherent in economically developed countries (VAT, excises, property taxes, etc.). The similarity with the tax systems of other countries will give Russia the opportunity to enter the world economic communities in the future .
(-Russia actively participates in the activities of international organizations. Since 1996, the Ministry of Taxes and Duties (currently the Federal Tax Service) is a member of the International Tax Association. In March 1998, the status of a permanent observer was obtained in the Committee on Tax Issues of the Organization for Economic Cooperation and Development (OECD) Also, the FTS actively cooperates with the OECD Tax Committee and its working bodies through the Center for Tax Policy and Administration, as well as through the Center for Cooperation with Countries - Non-members of the OECD Secretariat Representatives of the FTS participate in the annual General Assemblies of the Intra-European Organization tax administrations.-)
3. System of tax legislation
Tax law system is a set of normative acts of various levels containing tax norms.
The most general approaches are enshrined in Constitution of the Russian Federation. So, for example, it says that “everyone is obliged to pay legally established fees and charges. Laws that establish new taxes and worsen the situation of taxpayers do not have retroactive effect.”
Currently, legal support in the field of taxation is provided by both general laws and laws on specific taxes. Many basic taxes have already been included in the second part of the Tax Code.
Tax Code of the Russian Federation- a single legislative act systematizing the sphere of tax law and fixing the fundamental principles of taxation in Russia. It consists of two parts.
Part one The Tax Code of the Russian Federation establishes a range of legal acts that fall under the term "legislation on taxes and fees", which covers: 1) the Tax Code and the federal laws on taxes and fees adopted in accordance with it; 2) laws and other regulatory legal acts on taxes and fees adopted by the legislative (representative) authorities of the constituent entities of the Russian Federation; 3) regulatory legal acts adopted by representative bodies of local self-government within the limits established by the Code.
In addition to the legal boundaries in the concept of "legislation on taxes and fees" and the totality of regulatory legal acts, the first part of the Code establishes and consolidates:
general principles of taxation;
a system of taxes and fees levied on legal entities and individuals;
tax authorities and participants in tax relations;
the grounds for the emergence, change and termination of obligations to pay taxes and fees;
procedure and procedures for tax proceedings and tax control;
responsibility for committing tax offenses;
the procedure for appealing acts of tax authorities and protecting the rights of taxpayers.
Part two The Tax Code of the Russian Federation, which came into effect on January 1, 2001, includes rules governing the calculation and payment of certain taxes. In the future, it is planned to introduce new taxes and fees, additions and changes to this part of the Code. (-The main advantages of Russian tax legislation codification: a) due attention is paid to tax procedures and guarantees of their observance, since without procedural norms any law is not viable; b) it is clearly established that by-laws cannot change or supplement the legislation on taxes and fees; c) the presumption of innocence has been introduced as one of the guarantees for the protection of the rights of the taxpayer: all irremovable doubts, contradictions and ambiguities in the tax legislation are interpreted in favor of the taxpayer; d) tax legal relations are separated from relations of another kind, i.e. tax law does not regulate the forms and methods of management.-)
Decrees of the President of the Russian Federation establish independent rules of law, and are also in the nature of instructions to management bodies for the development of regulatory acts on taxation.
Decrees of the Government of the Russian Federation rates of excises and customs duties are established; the composition of costs used for taxation is determined; the inflation index is calculated, etc. Federal and regional executive authorities may issue regulations on taxation, which, however, cannot change or supplement the legislation on taxes and fees. Local governments also form, approve and execute the local budget by setting local taxes and fees.
Acts of the Federal Tax Service(formerly the Ministry of Taxation) in the conditions of the formation and development of the Russian tax system occupy an important place. In some cases, these acts may have a normative value, violation of them entails legal liability. But in general, the task in issuing such acts comes down to explaining the methodology for enacting a law, etc.
Letters, instructions and clarifications from the tax authorities are normative in nature and are mainly devoted to the consideration of private tax situations. The Instructions may not establish or change tax liabilities; their purpose is to regulate uniform methods of practical, related to the correct and timely collection of taxes, the activities of government bodies.
Constitutional Court rulings significant for the regulation of relations in the tax sphere. The recently adopted resolutions of these bodies and the Supreme Arbitration Court open the way for protecting the interests of taxpayers - appealing against illegal decisions of tax authorities in court.
In addition to national legislation, relations in the tax sphere are regulated international legal agreements. In Russia, an international agreement has more legal force than a domestic law.
The procedure for the adoption and implementation of laws on taxes can be viewed from three perspectives.
1.
The operation of the law in time. Acts tax legislation come into force not earlier than one month from the date of their official publication and not earlier than the 1st day of the next tax period for the relevant tax. Acts fees legislation come into force not earlier than one month after the date of their official publication. federal laws amendments to the Code in terms of establishing new taxes (fees) shall enter into force not earlier than January 1 of the year following the year of their adoption, but not earlier than one month from the date of their official publication (Article 5 of the Code). The same procedure is established for a similar kind of legislative acts of the regional and local levels.
2. Action of tax acts in space. Acts of organs local government extend to the territory they control. Acts subjects of the Federation operate only in the territory of the given subject. Acts federal authorities operate exclusively and undividedly throughout the country.
3. The effect of tax acts on a circle of persons. Primarily due to principle of territoriality according to which all persons having an object of taxation in our country fall under the scope of the tax legislation of Russia. According to residency principle the obligation to pay tax also applies to persons who are residents of the Russian Federation.
In the Russian Federation, tax laws are permanent. The laws are valid regardless of whether the budget for the corresponding year is approved or not.
Legislative acts that introduce new taxes and fees that worsen the situation of taxpayers do not have retroactive effect. Acts introducing new taxes and fees that improve the position of taxpayers are retroactive.
4. Budget process and taxation
Taxes are the determining source of prosperity for any country, replenishment of the budget. The state cannot exist without tax payments. K. Marx pointed out their exceptional importance for the state: “Tax is a mother's breast that feeds the government. Tax is the fifth god next to property, family, order and religion.”
In Russia, the main part of the income of various budgets is precisely taxes.
According to Accounts Chamber in the structure of revenues of the consolidated budgets of the constituent entities of the Russian Federation, the largest share is occupied by tax revenues (71% - in 2003, 76% - in 2004, 72% - in 2005). The largest part of tax revenues is made up of personal income tax (34% - in 2003, 32% - in 2004 and 31.5% - in 2005) and corporate income tax, which tends to increase in percentage share tax in budget revenues (26.5%, 37%, 43%).
In general, taxes and fees in consolidated budget Russia in 2005 amounted to 74.7% of the total amount of receipts. This year's federal budget provided for 67.1% of tax and 32.9% of non-tax revenues. (-Since the beginning of 2005, customs duties and customs fees, forest tax and payments for the use of the forest fund have been transferred to non-tax payments.-)
The structure of revenues to the federal budget in 2007 is presented in Table. 7.1.
It should be noted that in Russia there is problem of fiscal federalism. The essence of this problem lies in the definition and understanding of taxes as a systemic element of the economy, which determines the financial well-being of the state as a whole, territorial entities, enterprises and citizens. Therefore, an essential condition of the tax system of the Russian Federation is order of distribution of taxes according to budgets, since the federal type of government fundamentally affects the foundations of building budget system countries. Stability and manageability in the economy largely depend on the solution of the problem of the optimal ratio of the federal budget and the budgets of the territories.
In the period 1992-1999. more than 50% of the tax payments collected in the country came to the budgets of the territories. However, this share gradually fell, and the share of tax revenues to the center increased. After 2001, revenues between the territorial budgets and the federal budget were distributed in favor of the center; in 2004, this ratio in terms of tax revenues was 47.7:52.3.
Table 7.1. The structure of the revenue part of the federal budget of the Russian Federation in 2007
| Index | Amount, billion rubles | specific weight,% |
| TAX INCOME | 4243,0 | 60,92 |
| Including: | ||
| Income taxes, income | 580,4 | 8,33 |
| UST in federal budget | 368,8 | 5,29 |
| VAT | 2071,8 | 29,74 |
| excises | 126,7 | 1,82 |
| NDPI | 1037,7 | 14,90 |
| Other tax income | 57,6 | 0,83 |
| NON-TAX INCOME | 2722,3 | 39,08 |
| Including: | ||
| Customs duties, fees, etc. | 2414,1 | 34,66 |
| Income from state property | 99,8 | 1,43 |
| Income from the provision of paid services | 118,7 | 1,70 |
| Other income and deductions from lotteries | 89,8 | 1,29 |
| BUDGET INCOME, TOTAL | 6965,3 | 100 |
5. Main characteristics of the tax system
The tax system is characterized, firstly, economic indicators and, secondly, political and legal factors.
1. Economic characteristics tax system is the tax burden, the ratio of direct and indirect taxes, as well as the ratio between taxes from domestic and foreign trade. In addition, tax systems are revealed through certain types of taxation.
The development of the economy is largely determined by the achieved level of tax revenues and the marginal tax burden that is possible under the current economic policy of the state and tax legislation. In Russia, there is no generally accepted method of calculating this indicator. There are only separate meters that give an idea of the severity of taxation.
In a broad sense, the tax burden (tax burden) is the total amount of taxes paid, in a narrow sense, the level of economic restrictions created by the allocation of funds for paying taxes and diverting them from other possible uses.
Tax oppression (tax burden)- the ratio of the total amount of tax collections to the total national product, which shows what part of the product produced by society is redistributed through the budget.
On state level the amount of taxes is usually compared with the gross domestic product (GDP); in recent years, this ratio has been in the range of 30-34%. Thus, according to the Ministry of Finance, the volume of taxes in relation to GDP was: 2000 - 33.5%; 2001 - 33.9%; 2002 - 32.9%. (-In the period 2000-2002, there is an increase in taxes associated with the use of natural resources, as well as the share of taxes on personal income.-) The level of the tax burden in 2003 was estimated at 31%, and after 2004 - about 30% and lower.
At the macro level, the concept "full tax rate" which shows what part of the value added received in the process of production and sale of goods and services is withdrawn to the state budget. This value in the late 1990s. was 53-60%. The effective tax rate since 2002 is estimated at 40-45%.- a relative value that characterizes the share of taxes in the selected performance indicator (income, value added, profit, etc.). Currently, various methods for determining the tax burden of an economic entity have been proposed. Their difference is manifested not only in the determination of the effective indicator with which the amount of taxes is correlated, but also in the use of a different number of taxes included in the calculation, in the methods of formalized calculation (sum, multiplicative).
The ratio of direct and indirect taxes. In less developed countries, the share of indirect taxes is high, since the mechanism for their collection and control is simpler compared to direct taxes. The structure of tax revenues to the federal budget of Russia differs markedly from many industrialized countries: the share of direct taxes in the revenue side of the budget is low and the share of indirect taxes is high.
The low share of direct taxes is due to an insignificant, compared with other countries, important component - the tax on personal income. In countries with developed market economies, this tax is 24-72% of total tax revenues, and in Russia - two orders of magnitude lower. It is characteristic that in our country the main rate of this tax is 13%, in Japan it varies from 10 to 50%, in the USA - from 15 to 39.6%.
Correlation between taxes from domestic and foreign trade- another economic indicator that characterizes the tax system.
Features of tax systems are also associated with the predominance of certain types of taxation. The tax system of our country is characterized by proportional taxation (organizational income tax, personal income tax), and progressive (personal property tax), and regressive (unified social tax).
2. Political and legal characteristics of the tax system. These characteristics reflect: firstly, the proportions in the distribution of economic functions, social roles between the central administration and local authorities; secondly, the role of taxes among the revenue sources of budgets of various levels; thirdly, the degree of control by the central administration of local authorities.
Technical solutions for the implementation of these factors cover three forms of relationships between budgets of various levels, conventionally referred to as:
different taxes- this form implies a complete and incomplete separation of the rights and responsibilities of different levels of government in setting taxes. Example: center sets complete list taxes and introduces federal taxes, and local authorities - local taxes;
different rates - means that the main conditions for the collection of a particular tax are established by the central authority, and local authorities determine the tax rates at which the tax credited to a specific local budget is calculated;
miscellaneous income- this form is characterized by the limited actions of local authorities, since the amounts of the collected tax are divided between the budgets of different levels.
Usually, in practice, combinations of all three, less often two forms are used.
Summary
Lecture No. 2 begins the study of the characteristics and features of the Russian tax system. The key points of this chapter touch upon the general issues of building a system.
The tax systems of countries differ significantly from each other and in practice appear in the form of diverse forms with many national characteristics. Each economic system is characterized by significant conditions of taxation. These include: the principles of tax policy and taxation; system of tax legislation; the procedure for establishing and enacting taxes; the procedure for distributing taxes according to budgets; types of taxes; rights and responsibilities of participants in tax relations; the procedure and conditions for tax proceedings; forms and methods of tax control; tax administration system.
The basic ideas and provisions laid down in the Tax Code of the Russian Federation are both fundamental principles of taxation and organizational principles for building and developing the tax system. The first of these include the principles of universality and equality of taxation, non-discrimination of taxpayers, economic priority, the presumption of the rightness of the owner, clarity and accessibility of understanding the procedure for taxation. The principles of unity of the tax system, equality of legal statuses of the subjects of the Russian Federation, mobility (elasticity), stability, plurality of taxes, their exhaustive list, as well as the harmonization of taxation with other countries act as organizational principles.
The totality of normative acts of various levels, containing tax norms, is a system of national legislation. This system covers the Constitution of the Russian Federation, the Tax Code, decrees of the President, resolutions of the Government, acts of tax authorities and the Ministry of Finance of Russia, letters, instructions and explanations of the Federal Tax Service, resolutions of the Constitutional Court, international legal treaties.
A certain procedure for the adoption and enactment of laws on taxes and fees has been established. It can be considered in three aspects: in time, in space, in a circle of persons. Laws that introduce new taxes that worsen the situation of taxpayers do not have retroactive effect. In Russia, tax laws are of a permanent nature, they are in force regardless of whether the budget for the corresponding year is approved.
The budgetary system of the Russian Federation consists of the budgets of the following levels: the federal budget and the budgets of state off-budget funds; budgets of subjects of the Russian Federation and budgets of territorial state off-budget funds; local budgets, including: budgets of municipal districts, city districts, intra-city territories of federal cities; budgets of urban and rural settlements. The main part of the income of various budgets is taxes.
An essential condition for taxation is the procedure for distributing taxes across budgets, and the stability and manageability of the country's economy largely depend on the solution of the problem of the optimal ratio of the federal budget and the budgets of the territories. Starting from 2002, the redistribution of tax revenues in favor of the regions continues.
The tax system is characterized by economic indicators and political and legal factors. The first of them are revealed through various indicators and ratios, the latter reflect the proportions in the distribution of economic functions between the center and local authorities, as well as the role of taxes among the revenue sources of budgets at various levels.
The development of the economy largely depends on the level of tax revenues and the marginal tax burden that is possible under the current tax legislation. For this, the ratio of the total amount is usually estimated tax collection to the total national product, i.e., the indicator of tax oppression (tax burden) is calculated. However, there is currently no generally accepted method for calculating this indicator.
At the state level, the amount of taxes is usually compared to gross domestic product (GDP); In recent years, this ratio has been about 30%. At the macro level, the ratios of direct and indirect taxes, tax revenues from domestic and foreign trade are also determined.
The tax burden of an economic entity is a relative value that characterizes the share of taxes in the selected performance indicator (income, value added, profit, etc.). At present, the difference in calculations is manifested not only in determining the indicator to which the amount of taxes is related, but also in the use of a different number of taxes included in the calculation, in the methods of formalized calculation (sum, multiplicative).
Lecture 3
Topic: The role and place of VAT in the system of indirect payments
Plan:
1 Historical stages of development of indirect taxation in the field of VAT;
2 VAT payment mechanism;
3 Application of legislation governing the calculation and payment of value added tax
1. Historical stages of development of indirect taxation
in the field of VAT
Value added tax is one of the most important taxes in the modern tax system of the Russian Federation. It is charged from January 1, 1992 throughout Russia in accordance with the Law of the RSFSR of December 6, 1991. This tax has been widely known abroad since 1968 and is a form of withdrawal of part of the increase in value created at all stages of the production of goods, work performed, provision of services to the budget as goods are sold.
The VAT collection scheme was invented by the French economist M. Lore to replace the turnover tax and was first introduced in France in 1954. VAT is the product of a long evolution of the turnover tax, which was introduced in France in 1920 and transformed into a tax on production in 1936. After 1948, its breakdown by terms was provided. After the introduction of VAT in France, this tax has become widespread in the countries - members of the EEC (for example, in the UK since 1973) and some other industrialized countries of the world. The transition to value added tax in Western Europe took place during the period of economic reform and the solution of macroeconomic problems. It is actively used in models of economic systems and performs important role in the regulation of commodity demand.
In the Russian Federation, VAT replaced two previously existing taxes: the turnover tax introduced in Russia in 1930-1932 and the sales tax introduced by Decree of the President of the USSR of December 29, 1990. They functioned under strict state control over prices.
VAT compares favorably with its "predecessors". It is more effective than the turnover tax, as it covers the turnover at all stages. It is less burdensome for an individual producer, since not the entire turnover is subject to taxation, but only the increase in value. VAT is much easier for the consumer (buyer), due to the fact that the turnover tax, despite the system of benefits, was levied in some cases more than once on one product. And finally, this is a simpler form of taxation: the same collection mechanism is established for all payers in the country. From the point of view of the state, VAT is more preferable than direct taxes: it is difficult for the payer to evade it (therefore, this tax reduces cases of economic violations), it is easier to levy and reduces the cost of taxation. The proof of the above is the following taxation rules: VAT is levied on each act of sale. Theoretically, the object of taxation in this case is value added, which is determined by excluding from the volume of production (in monetary terms) the cost of raw materials, semi-finished products and some other costs consumed for its production. Value added includes wages with social security contributions, profits, loan interest, advertising, transport, electricity, etc. In practice, it is impossible to single out the value added in the total cost of products (works, services), therefore, to simplify the calculations, it is not the value added, but the entire sales turnover, including the value of the material costs written off as production and circulation costs (without accounting for the VAT paid on them). Allocation of the value added tax and the exclusion of double taxation is achieved by the fact that the payer transfers to the budget the difference between the amounts of tax received from consumers and paid to suppliers.
The amount of VAT is determined at all stages of the technological chain up to the end consumer as the difference between the amounts of tax received from buyers for the goods (works, services) sold by them and the amounts of tax paid to suppliers for material resources, fuel, works, services, the cost of which is attributed to handling costs. VAT is included by the supplier (seller) in the price of products sold by the consumer (buyer). When calculating the amount of VAT, the base is the increase in value at this stage of production. Enterprises are only collectors of this type of tax, the actual payers are the final consumers of goods, works, services.
At the stage of reforming the Russian economy, VAT was introduced. The application system was regulated by the Law of the Russian Federation “On value added tax”, Instruction of the State Tax Service of the Russian Federation of October 11, 1995 No. 39 “On the procedure for calculating and paying value added tax”, as well as the Tax Code of the Russian Federation with chapter 21. It must be remembered that the transition to indirect taxation in Russia is due to the need to:
- Harmonization of the country's tax system with the tax systems of Western European countries;
Availability of a stable source of budget revenues;
Systematization of taxes.
The evidence that the value added tax occupies a leading place in the structure of federal budget revenues can be found in the diagram and table of federal budget revenues for 2005. When compiling it, Federal Law No. 194-FZ of December 30, 2004 “On the Federal Budget” was used for 2005".
Table 1
Structure of revenues of the federal budget of the Russian Federation for 2005 (million rubles)
- The content and main features of taxes.
- Tax system and principles of its construction.
- Functions of the tax system.
- Types of taxes and their classification.
1. In modern economic systems the role of taxes is exceptionally great. They are not only the main channel of the budget revenues, but are also included in all the main links financial system, form and mediate the main financial relations in society. From the thoughtfulness and adequacy of the tax system to the existing economic conditions, economic principles national economy countries depend on the effectiveness of the activities of the main links of the economy, the development of entrepreneurial initiative and the satisfaction of the basic needs of the state. In a transitional economy, the role of taxes and the tax system especially increases due to the fact that one of the few real levers for regulating economic and social processes that the state has in unstable conditions of the transformation of the economic system.
The emergence of taxes is usually associated with the emergence of the state: the formation of its institutions inevitably required the formation of funds financial resources and, accordingly, the instruments through which such funds could be formed. Taxes became such an instrument, the main purpose of which was initially to form a material base (funds of financial resources) to ensure the functions of the state. With the development of the state, the expansion of its functions, the role of taxes increased, but their original purpose, the meaning is basically preserved.
Tax as an economic category expresses the permanently existing (renewable) economic relations between the state on the one hand, and individuals and legal entities, on the other hand, arising in the process of redistribution of the newly created product and the mandatory alienation of part of its value at the disposal of the state.
The payment of taxes is an obligation and does not give any grounds for the taxpayer to present the rights to counter-fulfillment of obligations by the state. The essence of tax relations does not change the fact that the amounts paid to the budget in the form of taxes are ultimately returned to taxpayers in one form or another (mostly intangible), although this creates the appearance of taxes being compensated. Even in cases where taxpayers receive funds from the budget, there is no naturally conditioned interdependence between the obligation to pay taxes and the right to receive budgetary funds.
1. Tax is understood as a mandatory, individual gratuitous payment levied from organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management of funds for the purpose of financial support activities of the state and (or) municipalities.
2. The fee is understood as a mandatory contribution levied from organizations and individuals, the payment of which is one of the conditions for making fees in the interests of payers government bodies, local governments, other authorized bodies and officials of legally significant actions.
2. Despite the differences in the tax systems of different states, the variety of tasks that the tax system solves in a given period of time, tax systems share common features. The tax system is a set of taxes established by law, as well as the principles, forms and methods of their establishment, change and cancellation, a system of measures that ensure the implementation of tax legislation. The main organically related elements of the tax system are the tax system and the tax mechanism.
Tax system- this is a set of taxes, fees, duties and other payments equivalent to taxes levied on the territory of the state in a given period of time. The main taxes, through which the predominant mass of budget revenues is formed both in Russian and in world practice, are: value added tax, excises, tax on profit (income) of legal entities, income tax on individuals, customs duties, payments in social funds, sales tax, real estate property tax).
tax mechanism is a set of all means of methods of organizational and legal nature, aimed at the implementation of tax legislation. Through the tax mechanism, the tax policy of the state is implemented, the main quantitative and qualitative characteristics of the tax system, its target orientation are formed. on conch retny social and economic tasks.
The most important role in the tax mechanism is played by the mechanism taxation(levels of tax rates, the system of benefits, the procedure for calculating the taxable base, the composition of objects of taxation and other elements related to the calculation of taxes). By changing the mechanism of taxation (the procedure for calculating a particular tax), it is possible to give the tax system qualitatively new features, for example, change its structure without changing the quantitative and specific composition of taxes. This is achieved by changing the rates of the most significant taxes.
It is generally recognized that the following principles of building tax systems:principle of justice(equality) taxation; tax certainty(the amount of taxes, terms, method and procedure for calculation are precisely defined and understandable to taxpayers); convenience timing and ways payments; economy (efficiency) of tax collection(expenses for the collection and maintenance of taxes should be as small as possible relative to the amounts received by the state in the form of a particular tax).
The principles of building the tax system in their limited unity should create conditions for the effective performance of their functions by taxes.
3. tax system as whole and each individual tax has a number of functions. The functions of the tax system are derived from the objective functions of taxes. AT tax theory received unequivocal recognition in the first place fiscal function.
fiscal function consists in ensuring the revenues of the state budget system and is under special control and influence of the state, in the center of its financial policy. The prevailing interest of the state in the implementation of the budgetary (fiscal) function naturally manifests itself in the desire to maximize tax sources, which can lead to the dominance of the fiscal function over other functions of the tax system and tax policy.
Regulating function taxes and tax policy is to regulate macroeconomic processes, aggregate demand and supply, growth and employment.
distribution function the tax system is manifested in a complex interaction with prices, incomes, interest, dynamics of stock prices. Taxes are an important tool for distribution and redistribution national income, income of legal entities and individuals. The distribution function of taxes affects the distribution of not only income, but also the capital of investment resources.
social function taxes are multifaceted. In the conditions of the Russian Federation, the social function of the tax system is very significant due to the fact that the state has traditionally had significant obligations to the population. Many social expenditures financed by private funds in Western countries are financed by the state through taxes in Russia (education, health care, pension costs, social insurance, etc.).
Stimulating function the tax system is one of the most important, but at the same time it is the most “labor-adjustable” function. It is also called a function microeconomic regulation, because it interacts directly with economic interests legal entities and individuals. (system of benefits, incentives).
control function taxes acts as a kind of protective function: it ensures the reproduction of tax relations between the state and enterprises. Without a control function, other functions of taxes are not feasible or their implementation is undermined at its core. The control function of taxes, based on legal mechanisms, can be effectively implemented only on the basis of submission to the power of state power and the law.
4. The Tax Code of the Russian Federation (Part I) contains 28 different taxes and fees, including:
Federal taxes and fees:
value added tax;
Excises on certain types of goods (services) and certain types of mineral raw materials;
Profit (income) tax of organizations;
Tax on income from capital;
Personal income tax;
Contributions to state social off-budget funds;
Government duty;
Customs duties and customs fees;
Subsoil use taxes;
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.
Regional taxes and fees:
Corporate property tax;
Property tax;
sales tax;
Tax on gambling business;
Regional license fees.
Local taxes and fees:
Land tax;
Personal property tax;
Inheritance and gift tax;
Local license fees.
The tax structure can be used to characterize the structure of taxes. classification. In accordance with its principles, the following structural divisions of taxes can be distinguished. Depending on the object of taxation - direct and indirect; from collection level(links of the budget system) - regional and local; from subject of payment- from individuals and legal entities; from designated purpose- general (without functional linkage to specific budget expenditures) and targeted; from source of payment- from income, profit and proceeds from sales (sales); from withdrawal method- at the source and from the tax return.
Direct taxes have as an object of taxation income from individuals and legal entities, property, natural resources and other factors contributing to income. Direct taxes include: profit (income) of organizations; capital income tax; personal income tax; subsoil use tax; tax on the reproduction of the mineral resource base; tax on additional income from hydrocarbon production, forest tax; water tax; transport tax; corporate property tax; property tax; land tax; personal property tax; inheritance or gift tax. Despite the fact that in quantitative terms they make up half of the list of the tax system, the role of these taxes in modern Russian taxation practice is still insufficient. According to data for 1999, they account for about 44% of all budget tax revenues of the Russian Federation.
Indirect taxes are charged from operations for the sale of goods, services, export-import and similar operations. The amounts of taxes are determined as a surcharge on the price of goods (for excises) or as a percentage: to added value (for value added tax), to sales proceeds or sales proceeds (for sales tax). The largest share in the structure of tax revenues to the consolidated budget of the Russian Federation in 1999 was occupied by VAT - 25.5%, then income tax - 19.5%, personal income tax - 13%, excises - 11%.
ALTAI TERRITORY
FOR EDUCATION AND YOUTH AFFAIRS
KGBOU SPO "Barnaul College of Trade and Economics"
Yu. V. Solovyova
TAXES AND TAXATION
LECTURE COURSE
Barnaul 2012
Yu. V. Solovyova
TAXES AND TAXATION
LECTURE COURSE
Barnaul 2012
Solovyova, Yu. V. Taxes and taxation: a course of lectures: textbook. allowance / Yu. V. Solovyova; Barn. trade-econ. college. - 1st ed., - Barnaul, 2012. - 103 p.
The textbook "Taxes and Taxation" is recommended for printing by the Methodological Council of the KGBGOU SPO "Barnaul College of Trade and Economics", protocol No. 1 dated 09/21/2010.
The manual has been compiled taking into account the requirements of the State Educational Standards for Secondary vocational education, the program of the discipline "Taxes and taxation". The issues of thermochemistry, the state of aggregation of matter, chemical bonding, chemical kinetics, catalysis, general properties of solutions, adsorption, as well as the structure and properties of coarse, colloidal and macromolecular substances, in their application to practical application in technological processes of food preparation.
Recommended for specialty 080114 "Economics and accounting (by industry)", some sections can be used for specialty 080302 "Commerce (by industry)".
Reviewers: Badosova EV - Chairman of the subject-cycle commission of special chemical and environmental disciplines of FGOU SPO "APEC".
Petrova N. D. - teacher of chemistry FGOU SPO "BTEK"
Introduction ........................................
6
Topic 1 Economic entity taxes and taxes...
7
Topic 2 Elements of taxation and their characteristics ...
16
Topic 3 The tax system of the Russian Federation..
24
Topic 4 Tax policy of the Russian Federation...................................
41
Topic 5 Taxation of profits of legal entities.
49
Topic 6 Value Added Tax..
Topic 7 Personal Income Tax..
Topic 8 Corporate property tax..
53
77
90
List of sources used..
55
Introduction
Taxes - an integral part of our lives, as they form the revenue side of the budget of the state in which we live. Taxes are used for the economic impact of the state on social reproduction. Therefore, it is important to know the current system of tax legislation, the norms of the Tax Code of the Russian Federation.
The purpose of studying the discipline is to form students' theoretical knowledge and practical skills in calculating and paying taxes and fees in accordance with applicable law. The teaching of the subject should be carried out taking into account knowledge in other disciplines: “Enterprise Economics”, “Finance and Credit”, “ Accounting”, “Law”, etc.
In accordance with the program of the course, students are expected to solve a typical task. This manual discusses the most typical options for calculating taxes and fees in force on the territory of the Russian Federation.
The main purpose of this manual is to develop analytical thinking among students by acquiring practical skills and abilities to calculate tax payments, which are necessary in practical work.
In the process of solving problems, students must learn to understand the relationship and interdependence between economic processes and phenomena, be able to analyze them, determine the influence of factors.
The economic essence of taxes and taxation
taxes like economic basis states.
Financial provision of the state budget:
- tax revenues (all types of federal, regional and local taxes, as well as penalties and fines levied for violation of the law), approximately 90%;
- non-tax revenues (income from property located in the state and municipal property, income from foreign economic activity, income from privatization, etc.), approximately 10%.
Taxes play a primary role in the redistribution of GDP.
The concept of tax and taxation.
Tax is a mandatory, individual, but gratuitous payment levied from organizations and individuals in the form of alienation of funds belonging to them on the basis of ownership, economic management or operational management of funds in order to financially support the activities of the state and (or) municipalities.
Fee - a mandatory fee levied from organizations and individuals, the payment of which is one of the conditions for the commission of state bodies, local governments, other authorized bodies and officials of legally significant actions in relation to payers of fees, including the granting of certain rights or the issuance of a permit (license) . Example: fee for registration and tax registration, issuance of various licenses, fee at the notary's office.
Taxation (imposing a tax payment) is the whole process of collecting taxes and fees, exercising tax control, protecting the rights and legitimate interests of participants in this process.
3 Functions of taxation:
1) fiscal - replenishment of the budget;
2) regulatory - stimulating - tax mechanisms for regulating economic relations and stimulating certain areas;
3) social - ensuring minimum social standards;
4) control - control over the distribution of GDP and spending for the intended purpose.
4 Principles of taxation:
- the principle of the legality of taxation (each person must pay legally established taxes and fees);
- the principle of establishing taxes and fees in due process of law (implemented through a constitutional ban on the establishment of taxes, otherwise than by law);
- the principle of universality and equality of taxation (everyone must pay taxes and all taxes are established according to general rule);
- the principle of economic justification of taxation (taxes and fees should not be burdensome for the taxpayer, have an economic justification);
- the principle of certainty of tax liability (taxes must be formed so that they are understandable);
- the principle of presumption of interpretation in favor of the taxpayer (all unremovable doubts, contradictions and ambiguities of acts of legislation on taxes and fees);
- the principle of the unity of the economic space of the Russian Federation and a unified tax policy.
Elements of taxation and their characteristics
Elements of taxation:
The first group (should always be specified in the legislative act):
- taxpayers (subjects of taxation);
- subject and object of taxation;
- the tax base;
- taxable period;
- tax rate;
- the procedure for calculating tax;
- procedure and terms of tax payment.
Second group:
Optional elements that are optional but may be specified legislative act for tax - the procedure for withholding and returning incorrectly withdrawn taxes, liability for incorrect taxation, tax benefits.
The subject of taxation (taxpayer) is a person who, in accordance with the Tax Code of the Russian Federation, is legally obliged to pay taxes at his own expense: organizations, individuals.
A tax bearer is a person who bears the tax burden.
Tax agents are persons who, in accordance with the Tax Code of the Russian Federation, are responsible for calculating, withholding from taxpayers and transferring the relevant tax to the budget or extra-budgetary fund.
Collectors of taxes and fees - authorized bodies (state, local self-government) accepting taxes and fees from taxpayers and transfer them to the budget.
A taxpayer may participate in tax relations through:
- legal representative (representation by law - director, accountant);
- authorized representative(representation by proxy);
Residents are persons who have a permanent residence in the state. Taxation is subject to their income received in the territory of this state and abroad (full tax liability, stays on the territory of the Russian Federation - 183 days of the calendar year).
Non-residents are persons who do not have a permanent residence in the state. Only those incomes that are received in the territory of a given country are subject to taxation (limited tax liability).
The subject of taxation is a real thing (land, car, other property) and an intangible benefit (state symbols, economic indicators, etc.).
Example: subject - land plot, the object is the ownership of the land.
The object of taxation is a legal fact (action, event, state) that causes the subject to pay tax:
- making a turnover on the sale of goods;
- ownership of property;
- making a purchase and sale transaction;
- entry into the inheritance;
- earning income, etc.
The scale of the tax is statutory characteristics of the measurement of the subject of tax:
- when measuring income or the cost of goods, use monetary units;
- - when calculating excise taxes on alcohol - the strength of the drinks;
- when determining the transport tax - the power or volume of the engine.
The tax unit is a conventional unit of the accepted scale:
- when taxing land - 1 ha, 1 m2;
- for taxation of value added - 1 ruble;
- when calculating transport tax - one horsepower.
The tax base is a quantitative expression of the object of taxation and is the basis for calculating the amount of tax (tax salary), since it is to it that the tax rate is applied.
The tax salary is the amount paid by the payer to the state treasury for one tax.
The tax base is a cost, physical or other characteristic of the object of taxation:
- with cost indicators (for example, the value of property when calculating property tax F and YL);
- with physical indicators (object of extracted raw materials).
- taxpayers - organizations calculate the tax base at the end of each tax period based on the data of accounting registers and (or) on the basis of other documented data on the object of taxation, or related to taxation;
- individual entrepreneurs use accounting data for income, expenses and business transactions;
- FL calculate the tax base on the basis of information received from organizations on taxable income, as well as data on their own accounting of taxable income.
Methods for forming the tax base:
- cash method (assignment) - all amounts actually received by the taxpayer in the tax period are declared income, and the amounts actually paid are declared expenses;
- accumulative method - all amounts, the right to receive which arose in a given tax period, regardless of whether they were received by the taxpayer, are recognized as income. Personal income tax - salary accrued, but not received, VAT - at the time of shipment of the goods.
The tax period is the period during which the tax base is formed and the amount of the tax liability is finally determined (calendar year or other period of time in relation to individual taxes, after which the tax base is determined and the amount of tax payable is calculated).
Tax rate - the amount of tax per unit of taxation.
Depending on the method of determining the amount of tax:
- equal rates, when an equal amount of tax is established for each taxpayer (tax on landscaping);
- fixed rates, when a fixed amount of tax is determined for each unit of taxation (7 kopecks per 1 m2 of area);
- interest rates when from 1 rub. there is a certain percentage of tax liability.
Depending on the degree of variability of tax rates:
- general rates;
- increased rates;
- economic rates.
Depending on content:
- marginal rates (defined normative act about tax);
- actual rates (the ratio of the tax paid to the tax base);
- economic rates (the ratio of tax paid to all income received).
The significance of economic rates lies in the fact that their dynamics adequately characterizes the consequences for the taxpayer.
Tax relief is an exclusive opportunity provided by the tax legislation to mitigate the tax burden for the taxpayer.
Types of tax benefits:
1) exemptions - tax benefits that remove certain items (objects) of taxation from taxation;
2) discounts are benefits that reduce the tax base;
3) tax credit.
A tax holiday is a complete exemption from paying taxes for a certain period.
In accordance with Art. 52 of the Tax Code, the taxpayer independently calculates the amount of tax payable for the tax period, based on the tax base, tax rate and tax incentives. Example: calculation of income tax. For the taxpayer, the tax can be calculated by the tax authority (land tax), a third party pays - tax agents (personal income tax).
There are 2 taxation systems:
1) non-cumulative (the tax base is considered in parts when calculating VAT);
2) cumulative (tax calculation on an accrual basis from the beginning of the tax period, income tax, personal income tax).
The procedure for paying tax is the way in which the amount of tax is paid to the relevant budget.
The payment procedure involves the following issues:
1) direction of payment (budget, off-budget fund);
2) means of tax payment (in rubles or in foreign currency);
3) payment mechanism (non-cash or cash), or through tax collectors.
Features of payment control: the amount due is transferred to a particular budget.
Deadlines for payment of taxes - the date or period during which the taxpayer is obliged to pay the amount of tax to the budget.
Depending on the terms of payment of taxes, there are:
1) urgent taxes (when buying vehicles within 5 days);
2) periodically-calendar (monthly, quarterly, semi-annual, annual, once a quarter).
The procedure for granting deferrals and installment plans for the payment of taxes and fees:
Postponement - postponed and installment plan - changing the payment deadline for a period of 1 to 6 months, with a lump sum or staged payment by the taxpayer of the amount of the debt, if there are the following grounds:
1) infliction of significant material damage to the taxpayer as a result of natural Disasters, catastrophes;
2) delays in financing from the budget;
3) delay in payment for the completed state order;
4) the threat of bankruptcy in the event lump sum payment taxes;
5) seasonal nature of entrepreneurial activity.
If 1 and 2 -% are not charged, 3 and 5 -% = 0.5 refinancing rates, which are valid during the period of deferral and installment.
Loan - changing the payment term for a period of 3 months to 1 year, subject to the above conditions (the term is longer in contrast to the installment plan and it is necessary to provide a pledge or surety).
Targeted (investment) tax credit - changing the tax payment deadline, for a period of 1 to 5 years, is not given to all organizations, but if there are grounds:
1) allocated to an organization conducting R&D, or technical re-equipment of its own production;
2) implementation of implementation or innovation activities;
3) fulfillment of a particularly important order for the socio-economic development of the region.
The tax system of the Russian Federation
The tax system of the Russian Federation and its main elements.
The tax system of the Russian Federation is based on certain principles, a system of public relations regulated by the rules of the law, which are developing in the field of taxation.
Elements of the tax system of the Russian Federation:
- the system of taxes and fees of the Russian Federation;
- the system of tax relations (a set of power relations for the establishment, introduction, collection of taxes, relations arising in the process of tax control and other relations);
- the system of participants in tax relations (taxable entities (subjects of the Russian Federation-85, municipalities - 29,000, tax authorities acting on behalf of taxing entities, taxpayers));
- legal framework spheres of taxation (constitution, Tax Code, Civil Code, Federal Law, presidential decrees, government decrees);
- taxation information support system.
2 The system of taxes and fees of the Russian Federation. Classification of taxes.
The system of taxes and fees of the Russian Federation is a set of taxes and fees levied in our country at the federal, regional and local levels, the collection is provided for by Russian tax legislation.
Types of taxes:
Federal taxes and fees are established by the Tax Code of the Russian Federation and are obligatory for payment throughout the country.
- VAT;
- excises;
- personal income tax;
- ESN;
- corporate income tax;
- tax on the extraction of minerals;
- water tax;
- government duty;
- fees for the use of objects of the animal world and for the use of objects of aquatic biological resources.
Regional taxes and fees are introduced by the legislative authorities of a constituent entity of the Russian Federation and levied on the territory of the corresponding constituent entity of the Russian Federation.
- corporate property tax;
- gambling business tax;
- transport tax.
The subjects of the Russian Federation determine tax rates, not higher than the upper limit prescribed in the Tax Code. They can establish the procedure and terms for paying taxes. They can provide tax benefits. Cannot establish tax incentives. They cannot impose other types of taxes.
Local taxes and fees are established and introduced in the respective territory by the representative body of local self-government and are obligatory for payment in the territory of the local subject.
Rates, benefits can be set, everything else is Federal Law.
- land tax;
- property tax FL.
Special tax regimes.
Provide for a special procedure for determining the elements of taxation, exemption for the payment of certain taxes and fees.
1) taxation system for agricultural producers (single agricultural tax). The right to transfer to this tax are those agricultural producers whose share of income from the sale of their own products for the calendar year, including the primary processing of their products, is at least 70%.
Exempt from:
- income tax;
- corporate property tax;
- single social tax;
- value added tax - 6%.
2) simplified taxation system:
Exempted from the same taxes as case 1. If for 9 months in the year when the organization applies for a simplified taxation system, sales income and non-operating income did not exceed 15 million rubles. This value is annually recalculated taking into account the deflator coefficient, which is set annually by the Ministry of Economic Development and Trade, takes into account changes in consumer prices for goods in the Russian Federation. 2008 15*1.34=20.1 million rubles
Who is not entitled to apply: banks, insurers, organizations that have representative offices and branches, investment funds, pawnshops, non-state pension funds.
The object of taxation can be: sales income - 6% and non-operating (income-expenses) - 15%. The object is chosen by the taxpayer independently.
3) the system of taxation in the form of a single tax on imputed income for certain types of activities.
Imputed income is the potential income of the taxpayer, which is calculated taking into account the totality of conditions that affect the receipt of this type of income.
Basic return - conditional monthly return in value terms per unit physical indicator characterizing separate view entrepreneurial activity. The deflator coefficient is used.
4) the system of taxation in the implementation of production sharing agreements (development and production of oil and gas).
A production sharing agreement is an agreement under which the Russian Federation, represented by the authorities, grants a business entity (investor) exclusive rights to search, explore, and extract mineral raw materials in certain subsoil areas.
The investor undertakes to carry out the specified works at his own expense and at his own risk. The agreement defines all the necessary conditions and determines the procedure for the division of manufactured products between the parties to the agreement.
The investor pays:
-VAT;
- income tax;
- ESN;
- for the use of natural resources;
- customs duties;
- land tax;
- excises;
- for the negative impact on the environment;
The investor is exempt from paying regional and local taxes. Transport tax is not paid, except for passenger cars.
Oil, gas, condensate - number of extracted minerals in physical terms - taxable base - ton - 340 rubles / ton, a coefficient characterizing the dynamics of world oil prices.
Tax policy of the Russian Federation
1 The concept of tax policy
Tax policy is a system implemented by the state of organizational and legal measures to form, improve and develop the tax system, improve the efficiency of tax control and tax administration in general.
Tax policy is based on the study of the possibility of:
- to create new models of tax system management;
- improve its organization;
- change the current tax regimes (in terms of improvement).
The effectiveness of tax policy depends on what postulates are laid down in its basis and on what principles the tax system is built: the ratio of direct and indirect taxation, the absence or presence of a progression of tax rates, the nature and purpose of tax incentives, the degree of effectiveness of the system used to protect the rights of taxpayers.
The main directions of the tax policy of the Russian Federation at the present stage
The course to reduce the tax burden. VAT 20-18-16%. Income tax 35-24%. Replacing VAT with sales tax. This will provide an opportunity to improve the investment climate, abandon the target economic activity, development of investment activity, stimulation of the construction of new production facilities for the processing of resources. The UST rate has been reduced to 26%, for legalization wages. Increasing the level of tax administration, introducing new information technologies (website of the tax office). Maintain the stability of the tax system. Legislative changes should be aimed at increasing the clarity of the legislation. It is more rational to organize the work of tax inspections, to minimize the costs of taxpayers for maintaining tax records. Simplification of small business tax reporting should be adopted.
3 Main directions of the company's tax policy
The company's tax policy is an integral part of the financial policy - a reasonable choice of a tax payment system that ensures the achievement of the company's goal.
The main directions of the company's tax policy:
- choice of tax accounting scheme;
- choice of tax optimization methods;
- tax planning.
Tax accounting (since January 1, 2002, Chapter 25 of the Tax Code "organizational income tax" came into force - the obligation of companies to keep tax records is legally established, enshrined in Article 313) - a system for summarizing information to determine the tax base for income tax based on data of primary documents, grouped in accordance with the procedure provided for by the Tax Code.
Table Table No.
Criterion
How is it interpreted in tax accounting
1 mandatory record keeping
Mandatory in accordance with the Tax Code of the Russian Federation, Ch. 25, art. 313
2 goals of record keeping
Preparation of tax reporting, the formation of complete and reliable information for internal and external users on the correctness, completeness and timeliness of the calculation and payment of taxes.
3 information users
Tax authorities and others external users, internal controls
4 accounting methods
Accounts, double entry, inventory and others at the discretion of organizations and tax authorities.
5 compilation frequency
The Tax Code of the Russian Federation is established: quarter, half a year, 9 months, a year and more often for some taxes.
6 methodology for calculating financial results
Profit is calculated in accordance with Art. 315 of the Tax Code of the Russian Federation - as the difference between the proceeds from the sale of products, securities, etc. and the amount of expenses, non-operating expenses are mandatory, profit sharing: from what types of activities and sources it is received, non-operating income and expenses are taken into account separately.
7 moment of income recognition.
Accrual method, i.e. by shipment (Article 271 of the Tax Code). The cash method is allowed only for those organizations whose sales revenue for the previous 4 quarters did not exceed an average of 1 million rubles. for every quarter.
8 time of recognition of expenses
The procedure for recognizing expenses under the accrual method is established by Art. 272 NK. With the cash method - only paid expenses in accordance with income (Article 273 of the Tax Code).
9 the composition of the costs associated with the production and sale of products (works, services).
- costs associated with the production and sale of products Art. 253 of the Tax Code: related to the manufacture, storage and delivery of goods, the performance of work, the provision of services, the acquisition and sale of goods;
- for the maintenance, repair, operation, maintenance of fixed assets and other property, for the development of natural resources;
- for R&D;
- other expenses.
10 classification of expenses depending on the nature, as well as the conditions for the implementation and direction of the company
- defined Art. 252 Tax Code of the Russian Federation
- related to production and sales;
- non-operating.
11 grouping of expenses for production and sale of products
By elements:
- material;
- labor costs;
- depreciation;
- other expenses.
12 special procedure for classifying expenses for production and sale under the accrual method
Direct:
- material;
- for wages;
- depreciation expenses, for fixed assets, used directly in production.
Indirect - all other amounts of expenses of the reporting period.
13 classification of depreciable property.
Set in groups depending on the term beneficial use, the list of objects included in certain groups is established by the legislation of the Russian Federation (Article 258 of the Tax Code).
14 useful life of depreciated property
It is established by the Tax Code (Article 258) for groups of depreciable property. There are 10 groups in total.
15 ways to calculate depreciation of fixed assets.
Art. 259 NK
- linear method
- non-linear method (for some objects it can be accelerated).
16 depreciation procedure
Groups 8-10 – useful life is high, gr.10>30 years. You can only use the linear method, from 1-7 gr., either linear or non-linear st. 259 NK.
17 property excluded from depreciable property
cost
18 ways to calculate the depreciation of intangible assets
Set Art. 258 NK:
linear, non-linear
19 useful life of intangible assets
P.2. Art. 258 of the Tax Code, based on the duration of the patent, certificate. If it is not possible to set a period - 10 years, but not more than the period of the company.
20 tax accounting scheme
Tax accounting is applied independently from accounting. There is a maximum convergence with operating base bookkeeping, for the preparation of tax returns.
In ch. 25 is not fixed by law, who should keep tax records, priority is given to financial services and not accounting.
Choosing the main ways to optimize taxes:
- choice of location of the company (offshore zones);
- examination of the contract (should be aimed at preventing possible consequences arising from the company's tax obligations);
- tax minimization through the use of tax incentives, deductions (investments from foreign investors, if mastered within a year, R&D - 3 years, increase in the transfer of the loss to 10 lei, removal of restrictions on voluntary insurance of property, property within the framework of targeted financing, the amount of the taxable base - the choice of methods of deferrals and installments for paying taxes;
Tax planning:
- formation of the tax field;
- development of the tax calendar;
The tax field is an information tax base that includes a complete list of payments to budgets and non-budgetary funds.
Tax calendar - is drawn up in the form of a table indicating the list of taxes, the timing of their calculations, transfers, submission of tax reporting forms, responsible persons, etc.
Taxation of profits of legal entities
1 Economic content income tax
Exceeding the allowable limit of tax withdrawals from profits, as a result of:
- reduced business activity of economic entities;
- reduced investment activity;
- The shadow economy is developing.
Decrease in tax rates, consequence:
- stimulates the development of business activity;
- increase in revenues to the budget due to a reasonable increase in the tax base as a result of production growth.
Income tax in the Russian Federation was put into effect on 01.01.92, zone No. 21-16/1. From 01.01.2002, the mechanism for paying corporate income tax is regulated by Ch. 25 "profit tax" part 2 of the Tax Code of the Russian Federation.
Elements of taxation
- Russian organizations;
- foreign organizations carrying out business activities in the Russian Federation through permanent representative offices and (or) receiving income from sources in the Russian Federation.
Organizations that pay the following are not payers of income tax:
- a single tax on imputed income;
- unified agricultural tax;
- gambling business tax;
- organizations that have switched to a simplified taxation system;
- organizations that are foreign organizers of the Olympic Games in respect of income received in connection with the organization and holding of 22 Olympic Games;
Object of taxation
- profit received by the taxpayer - for Russian organizations, profit = income-expenses, for foreign organizations operating in the Russian Federation through representative offices - profit - object of taxation without a representative office int. Authority – all income is taxed (rate, 20%). When an organization carries out several types of activities, tax accounting is carried out for each type of activity separately.
The procedure for determining income
Organization income:
1) income from the sale of goods and property rights;
2) non-operating income.
Income is determined on the basis of primary documents, tax accounting data, without including indirect taxes (VAT and excises).
Income recognition methods:
1) accrual method (basic)
2) cash method (if the amount of revenue did not exceed 1? 2 million rubles per quarter).
Non-operating expenses:
- equity participation in other organizations;
- positive and negative differences from the sale of currency.
The procedure for determining costs
1 Costs associated with production and sales.
2 Non-operating expenses.
Those expenses that are economically justified and documented are taken into account.
The composition of the costs associated with the production and sale of products (works, services)
- costs associated with the production and sale of products, def. Art. 253 NK;
- related to the manufacture, storage and delivery of goods, performance of work, provision of services, purchased and sold goods;
- maintenance, repair, operation, maintenance of fixed assets and other property;
- for the development of natural resources;
- for R&D;
- compulsory and voluntary insurance;
- other expenses.
Grouping production and sales costs:
By elements:
- material costs(written off as raw materials and materials);
- labor costs (amounts at tariff rates, official salaries, piece rates, deductions to off-budget funds);
- depreciation (its useful life > 12 months, cost > 20 thousand - initial. Depreciation is not charged on land, on productive livestock, objects on conservation > 3 months). Initial cost is the cost of the acquisition.
Recovery - subject to revaluation. Residual - the final cost.
For tax purposes, depreciation does not include revaluation according to accounting, it is allowed only at the initial and residual value. The residual value of fixed assets that were put into operation before the entry into Chapter. 25 NK = replacement cost - depreciation amounts up to 01.01. 2002 (this amount is taken at replacement cost). Residual value after the introduction of Ch. 25 \u003d difference between the initial cost - the amount of depreciation accrued over the period. 10 depreciation groups- the period during which the enterprise uses for its activities, taking into account the classification of fixed assets - approved by the government of the Russian Federation, approved by the Federal Law of 05/29/02, 1 group: 1-2 years, 2 group: 2-3 years, + 2 years, then + 5 years, 10 gr. >30 years.
- other expenses.
Depreciation methods:
Art. 259 NK:
- linear method;
- non-linear method;
Gr. 8-10 - linear method, gr. 1-7 - linear and non-linear.
Depreciation in respect of an object of depreciable property is carried out in accordance with the depreciation rate, which is determined for this object, based on its useful life.
Computer 3 gr 0-0.77%
TV - 5 gr - 1.67%
With the linear method
A \u003d S * K, S-initial cost, K - depreciation rate in% of the initial cost of the depreciable property, K \u003d (1 / n) * 100%, n - useful life of depreciated property, expressed in months.
Nonlinear way
A=R*K
P - residual value, K - depreciation rate in % of the residual value of the depreciable property, K \u003d (2 / n) * 100%, n - useful life of the depreciable property, expressed in months.
In this case, from the month following the month in which the residual value \u003d 20% of the initial cost, depreciation charges in the following order:
- the residual value of the depreciable object is fixed as its base cost for further calculations;
- the amount accrued for 1 month of depreciation in relation to this object is determined by dividing the base cost of this object by the number of months remaining until the expiration of the useful life of this object.
Other expenses:
- expenses for certification of products and services;
- to ensure fire safety;
- for private security;
- to their employees for the security function.
The Tax Code defines the features of taxation of the activities of banks, consumer cooperation.
Non-operating expenses:
- for the maintenance of property transferred under a lease (leasing) agreement (including depreciation charges not included in the cost price);
- expenses for organizing the issue of own securities;
- expenses for the liquidation of property during decommissioning.
The tax base is the monetary expression of profit.
The tax rate is 24%. To the federal budget - 6.5%, to the budget of the constituent entities of the Russian Federation - 17.5%, 26% - for organizations selling products, 9% - for income in the form of dividends, 15% from dividend income of foreign organizations from participation in a Russian company.
Profits received by the Central Bank - 24%, if not related to legal activities, related to legal activities - not taxed.
Tax period - calendar year
Reporting period - I quarter, half a year, 9 months of a calendar year. At the end of the quarter, the accrued amount of tax is payable to the budget.
value added tax
1 Economic content of VAT, its role in the formation of federal budget revenues
VAT is an indirect tax. For individual taxes in tax revenues. VAT on goods, works, services - 40-44.3%. Excises - 12.6-13%, income tax - 8-12%, customs duties - 18.8-22.2%.
Invoice method - the taxpayer issues a special invoice to the buyer of the goods, increasing the price of the goods by the amount of tax, which is indicated separately. From the tax received from the buyer, the taxpayer deducts the amount of tax paid by him when acquiring goods (works, services) necessary for production needs and allocated to the supplier's invoice. The difference is included in the budget.
VAT was introduced in Russia on January 1, 1992. Currently, it is regulated by Chapter 21 (“VAT”), Part 2 of the Tax Code of the Russian Federation.
Taxpayers:
- organizations;
- individual entrepreneurs;
- persons recognized as taxpayers in connection with the movement of products across the customs border of the Russian Federation (customs code of the Russian Federation).
There is an exemption for VAT:
- organizations and individual entrepreneurs, if for 3 previous calendar months the amount of proceeds from the sale of goods, excluding tax, did not exceed 2 million rubles in aggregate;
- exemption is carried out for a period of 12 months, but if the proceeds do not exceed 2 million rubles. for this period.
Elements of taxation:
Object of taxation:
- sale of goods (works, services) on the territory of the Russian Federation;
- transfer on the territory of the Russian Federation of goods (performance of works, services) for own needs, the costs of which are not accepted for deduction when calculating the tax on the profit of an organization (payment for vacation vouchers, for sanatorium treatment);
- performance of construction and installation works for own production;
- Import of goods into the customs territory of the Russian Federation.
VAT benefits (Article 149 of the Tax Code of the Russian Federation)
- provision of premises for rent to foreign citizens;
- for the care of sick persons provided by the social protection organization;
- on the maintenance of children in preschool institutions, circles, sections;
- services in the field of education;
- sale of religious items;
- scientific and educational literature etc.
If there is a license to carry out this activity: goods imported as gratuitous aid.
Tax period = reporting period = 1 quarter.
Tax rates:
10% (sales of food products, children's assortment, books related to education, science, culture, etc.);
18% - all other cases.
Tax calculation procedure
The amount of VAT is calculated as the relevant tax rates, as a % share of the tax base, and in case of separate accounting as the amount of tax received as a result of adding up the amounts of taxes (18% + 10%), calculated separately at the corresponding tax rates.
Invoice - a document that serves as the basis for acceptance tax amounts for deduction, or for placement.
Invoice Criteria:
- serial number and date of issue of the invoice;
- name, address and identification numbers taxpayer and buyer;
- name and address of the consignor and consignee;
- the number of the payment and settlement document in case of receipt of advance or other payments on account of the forthcoming deliveries of goods;
- the name of the supplied goods and the unit of measurement;
- number (volume) of goods;
- price per unit of measurement excluding VAT;
- the cost of goods without tax;
- tax rate;
- the amount of tax presented to the buyer of goods;
- the cost of the entire quantity of goods supplied under the invoice, taking into account the amount of tax;
- country of origin of goods;
- number of the cargo customs declaration.
The order of keeping a journal of issued and received invoices, a book of purchases and a book of sales.
Taxpayers are entitled to tax deduction- reduce the amount of tax charged. First, the tax must be paid in full. Those amounts of tax presented by the taxpayer, paid by him when purchasing goods, are subject to deductions, if the relevant primary documents (invoices) are available. The amount of tax payable to the budget is calculated at the end of each tax period as the total amount of tax on taxable transactions, reduced by the amount of tax deductions.
Procedure and terms of tax payment:
From 01.01.2008 the tax is paid and the tax declaration is submitted quarterly, no later than the 20th day of the month following this quarter.
Based on the results of the tax period, the amount of tax deductions may exceed the calculated total amount of tax, and therefore the resulting difference is subject to reimbursement, it can be in the form of an offset or in the form of a refund.
The tax authorities make the offset on their own. Upon the expiration of 3 calendar months following the expired tax period, the amount that was not credited shall be returned to the taxpayer. The tax authority within 2 weeks, after the application of the taxpayer, decides on the return of the specified amount from the relevant budget and sends the entire decision to the authorities federal treasury. The Treasury must pay the amount within 2 weeks if it does not pay the penalties of 1/300 - the Central Bank refinancing rate in time.
Personal Income Tax
1 Economic content of personal income tax
Functions of personal income tax:
- fiscal (to fill the revenue side of the budget with cash);
- Regulatory (redistribution of public income between different categories of the population).
Target income tax: to make even distribution of vital means among the population. Currently, personal income tax is regulated by Ch. 23 hours 2. Tax Code of the Russian Federation, since 2001 Share in the consolidated budget of the Russian Federation -12% - federal tax. From 01.01.02 personal income tax is credited in full to the regional and local budgets.
Elements of taxation
Taxpayers: Individual entrepreneurs who are residents of the Russian Federation;
- Individual entrepreneurs who receive income from sources in the Russian Federation and are not tax residents of the Russian Federation.
Residents must be on the territory of the Russian Federation >=183 days per year;
- military personnel, regardless of where they are, and representatives of state authorities (diplomatic mission).
Object of taxation: depends on whether the individual entrepreneur is a resident or not:
income received by the taxpayer calendar year;
- from sources in the Russian Federation and or from sources outside the Russian Federation - for individual entrepreneurs 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.
Types of income (for tax purposes):
- remuneration for work performed, services rendered;
- income from the sale of real estate and other property, securities;
- insurance payments upon the occurrence of an insured event (Article 213);
- income received from the use of the right to objects of intellectual property;
- Income received from the lease of property;
- other income (Article 208 of the Tax Code of the Russian Federation).
If income is in foreign currency, it is converted into rubles at the official exchange rate of the Central Bank at the time of receipt of income.
Income received in kind is recalculated at market prices on the date the tax is received.
Not subject to taxation:
- state benefits(for unemployment, for pregnancy, childbirth), with the exception of temporary disability benefits;
- all types of state pensions;
- all types of payments to PL within the limits established by the legislation of the Russian Federation, in connection with the dismissal of an employee (with the exception of compensation for unused vacation), compensation for harm caused to health, compensation travel expenses(on the territory of the Russian Federation - 700 rubles per day, outside - 2500 rubles), etc .;
- the amount of financial assistance, regardless of its size - in special occasions based on the decision of the authorities.
- the amount of financial assistance provided by the employer to its employees, as well as to their former employees who quit due to retirement due to disability or age - within 4000 rubles. for the tax period;
- income in the form of interest received by the taxpayer on deposits in banks located in the territory of the Russian Federation, if: 0% on ruble deposits, are paid within the amounts calculated based on the Central Bank refinancing rate (10%);
- on foreign currency deposits (the established rate does not exceed 9%);
- the amount of full or partial compensation for the cost of vouchers to sanatorium and health resorts (with the exception of tourist ones paid by employers to their employees and members of their families);
- alimony from the persons receiving them;
- scholarships for students, graduate students, residents, doctoral students;
- income from the sale of grown products, vegetable growing and animal husbandry;
- Delivery of medicinal herbs, wild berries and other fruits;
- and others, Art. 217 NK.
The tax base
When determining the tax base, all incomes of the taxpayer received by him in cash, in kind, income in the form of material benefits are taken into account. If, for example, alimony is levied in court, the tax base for their amount is not reduced.
For income subject to a tax rate of 13%, the tax base is determined as the monetary value of such income subject to tax, reduced by the amount of tax deductions.
Tax deductions (Art. 218-221 of the Tax Code of the Russian Federation)
Standard (Article 218 of the Tax Code of the Russian Federation);
They are established for specific categories of taxpayers and can reduce their tax base by 400 rubles, 500 rubles, 600 rubles, 3000 rubles. (depending on the category of the taxpayer and the amount of income received)
Monthly
The taxable base is reduced by 3000 rubles. at FL:
- those who became disabled, received or suffered radiation sickness and other diseases as a result of the accident at the Chernobyl nuclear power plant, the Mayak association, persons evacuated from these places;
- directly involved in the testing of nuclear weapons until 31.01.63;
- military personnel who became disabled due to injury, concussion or injury received in the line of duty military service.
For 500 r. monthly at FL:
- heroes of the USSR, the Russian Federation, awarded with the Order of Glory of 3 degrees;
-disabled children and I and II groups;
- citizens who were in Leningrad during the blockade from 02/08/41 to 01/24/44 (regardless of the length of stay);
- parents and spouses of military personnel who died as a result of injury, concussion or injury received by them in the defense of the USSR, the Russian Federation or in the performance of other duties of military service.
400 r for each month
- applies to those categories of taxpayers that are not listed above, and is valid until the month in which their income, calculated on an accrual basis from the beginning of the tax period, exceeded 20,000 rubles.
600 r. for every month
It applies to each child of taxpayers who support the child and who are parents and is valid until the month in which their income, calculated on an accrual basis from the beginning of the tax period, exceeded 40,000 rubles.
The tax base may be additionally reduced by an amount that can be grouped into social, professional and property deductions.
- social (Article 218 of the Tax Code of the Russian Federation);
in the amount of income transferred by the taxpayer for charitable purposes - in the amount of actually incurred expenses, but not more than 25% of the amount of income received in the tax period;
- in the amount paid in the tax period for their education in educational institutions - in the amount of actually incurred expenses for education, but not more than 100 thousand rubles.
In the amount paid for treatment services - in the amount of actually incurred training costs, but not more than 100 thousand rubles. (the list of medical services approved by the government of the Russian Federation, in the amount of the cost of medicines, in the territory of the Russian Federation, received, the amount of insurance premiums that were paid in the corresponding tax period under personal contracts voluntary insurance(parents, spouses, children contracted with insurance organizations), for expensive types of treatment in medical institutions of the Russian Federation in the amount of actual expenses incurred);
- in the amount of taxes paid in the tax period pension contributions under a non-state pension provision agreement in the amount of actually incurred expenses, but not more than 100 tr.
- property (Article 220 of the Tax Code of the Russian Federation);
Article 220 of the Tax Code
1. In the amounts received by the taxpayer in the tax period from the sale of residential buildings, apartments owned by the taxpayer for less than 3 years, but not exceeding a total of 1,000,000 rubles, as well as in the amounts received in the tax period from the sale of other property , which was owned by less than 3 years, but not exceeding 125,000 rubles. if the property has been owned for more than 3 years, the property tax deduction is provided in the full amount from the sale of the property.
2. In the amount spent by the taxpayer for new construction, or the acquisition of a residential building or apartment in the territory of the Russian Federation in the amount of actually incurred expenses, the amount of the deduction cannot exceed 100,000 rubles.
- professional (Article 221 of the Tax Code of the Russian Federation).
1. taxpayers - individual entrepreneurs - in the amount of actually incurred and documented expenses directly related to the generation of income. The composition of these expenses that are accepted for deduction is determined similarly to the procedure for determining expenses for tax purposes, Chapter 25 "profit tax".
2. taxpayers receiving income from the performance of work (rendering of services) under civil law contracts - in the amount of documented expenses actually incurred by them.
3. taxpayers who receive royalties for the creation, performance of works of science, literature, art, ..., in the amount of actual documented expenses incurred. Creation of a literary work - 20%, a musical work - 40%.
Tax period – calendar year;
tax rates
13,35,30,15 and 90%.
13% - is common and applies in all cases, except for situations for which other types of rates are established.
35% - the cost of any winnings, prizes received in contests, games and other events, if the value exceeds 4000 rubles.
- interest income on deposits in banks in terms of exceeding the refinancing rate of the Central Bank of the Russian Federation.
30% - in relation to the income of individual entrepreneurs who are not tax residents of the Russian Federation;
- if they receive income in the form of dividends from equity participation in the activities of Russian organizations, the tax rate is 15%.
9% - in relation to income received in the form of dividends by FL, which are tax residents of the Russian Federation.
The amount of tax is calculated for each type of tax rate separately, as a percentage of the tax base corresponding to the tax rate.
The procedure for calculating and paying tax:
- tax agents are obliged:
- calculate;
- withhold from the taxpayer;
- pay the calculated amount of tax to the budget.
Tax amounts are calculated by tax agents, on an accrual basis from the beginning of the tax period, at the end of each month, with an offset of the amount withheld in previous month tax amounts.
Tax agents are required to withhold the accrued amount of tax directly from the taxpayer's income upon actual payment and transfer the funds to the budget.
Tax agents are obliged to transfer the amount of the calculated tax not later than the day of actual receipt of cash in the bank for the payment of income, and also not later than the day the income is transferred from the tax agent's accounts to the payer's account.
Corporate property tax
Regional tax, established by the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation, is introduced in the relevant territory.
Economic content
The main purpose of the tax in terms of economics:
- stimulating the organization to the effective use of the property at their disposal (acceleration of turnover working capital, full exploitation of fixed assets, reduction of resources, material consumption, reduction of unused stocks of raw materials and materials);
From a financial point of view:
- providing regional budgets with stable sources of income;
From 01.01.2004 taxation is regulated by Ch. 30 of the Tax Code of the Russian Federation and legal acts subjects of the Russian Federation.
Tax elements
Taxpayers:
- Russian organizations;
- foreign organizations operating in the Russian Federation through permanent representative offices and (or) owning real estate on the territory of the Russian Federation;
Object of taxation:
- for Russian organizations: movable and immovable property accounted for as objects of fixed assets and property taken for rent, temporary use, possession;
- for foreign organizations through representative offices: movable and immovable property, as OS objects;
-foreign organizations without official representations similarly.
Not recognized as objects of taxation:
Land plots and property used for military service, defense needs and property to ensure security and law and order in the Russian Federation.
The tax base
It is defined as the average annual value of property recognized as an object of taxation.
When determining the tax base, property is taken into account at its residual value
The procedure for determining the tax base:
The average value of property recognized as an object of taxation for the reporting period, determined as the quotient of dividing the amount obtained by adding the residual value of the property on the 1st day of each month of the reporting period and the 1st day of the month following the reporting period by the number of months , in the reporting period, increased by one.
The average annual value of property recognized as an object of taxation for a tax period is determined as the quotient of dividing the amount obtained by adding the value of the residual value of property on the 1st day of each month of the tax period by the number of months in the tax period, increased by one.
Tax period: calendar year.
Reporting period: first quarter, six months and 9 months of the calendar year.
Tax rate: established by the laws of the constituent entities of the Russian Federation and cannot exceed 2.2% ( Altai region-2.2%). Rates can be differentiated for different categories of taxpayers, and depending on the category of property.
Tax benefits:
- organizations and institutions of the penitentiary system;
- religious institutions;
- organizations of the disabled, historical and cultural monuments of federal significance;
- organizations of public railways, federal highways (Article 281 of the Tax Code)
The procedure for calculating the amount of tax and the amount of advance payments
The legislative body of a constituent entity of the Russian Federation, when establishing a tax, has the right to provide for certain categories of taxpayers the right not to calculate the amount, but to transfer it to the budget at the end of the year.
Separately, property is taken into account:
- subject to taxation at the location of the organization;
- subject to taxation at the place of registration with the tax authorities of a permanent representative office of foreign organizations;
- each object real estate located outside the location of the organization, a separate subdivision of the organization that has a separate balance sheet;
- a permanent representative office of a foreign organization;
-property taxed at different tax rates.
The procedure for calculating the amount of tax:
The amount of tax is calculated based on the results of the tax period, as the product of the relevant tax rate and the tax base determined for the tax period.
The procedure for calculating the amount of tax surcharge for the fourth quarter of the year:
It is defined as the difference between the amount of tax calculated for the tax period and the amounts of advance tax payments calculated during the tax period.
The procedure for calculating the amount of the advance payment for property tax: ј the product of the relevant tax rate and the average value of the property determined for the reporting period.
Taxpayers submit tax calculations for advance tax payments no later than 30 calendar days from the end date of the relevant reporting period.
Tax declarations based on the results of the period are submitted by taxpayers no later than March 30 of the year following the expired tax period.
Source documents
Accounting data
Tax accounting data
Accounting
Tax reporting
Taxes and taxation
Topic 1. Economic essence and concept of taxes and taxation.
1. The economic essence of taxation.
2. The concept and signs of tax and collection.
3. Principles of taxation.
4. Functions of taxes.
5. Classification of taxes.
6. The emergence and development of taxation. Theories of taxes.
The economic essence of taxation.
The general theory of taxes exists and evolves within the framework of financial science, the formation of which as an independent branch of knowledge refers to XIX century. The practice of taxation evolved under the influence of the state's needs for income.
The financial and budgetary system covers relations regarding the formation and use of financial resources of the state - the budget and extra-budgetary funds. It is designed to ensure the effective implementation of the social, economic, defense and other functions of the state. Important elements of the financial and budgetary system are taxes.
Taxes arose along with commodity production, the division of society into classes and the emergence of the state, which needed funds for the maintenance of the army, courts, officials and other needs. In the era of the formation of capitalist relations, the importance of taxes began to increase: the treasury needed additional funds to maintain the army and navy, which ensured the conquest of new territories - the markets for raw materials and the sale of finished products.
In the history of the development of society, not a single state has yet been able to do without taxes, since in order to fulfill its functions of meeting collective needs, it needs certain amount money that can only be raised through taxes. Based on this, minimum size The tax burden is determined by the amount of state expenses for the implementation of the minimum of its functions: administration, defense, court, law enforcement - the more functions assigned to the state, the more it must collect taxes.
The American President B. Franklin owns the saying: "there is nothing inevitable in life, except death and taxes." No state can exist without collecting tax payments. K. Marx pointed out the exceptional importance of taxes for the state: “A tax is a mother's breast that feeds the government. Tax is the fifth god next to property, family, order and religion.”
Withdrawal by the state in favor of society of a certain part of the value of the gross domestic product in the form of a mandatory contribution for the formation of centralized financial resources (budget), and is economic essence of the tax.
Taxes as an economic category are a set of relations that arise between the state and taxpayers regarding the redistribution of GDP in order to form centralized cash funds states. From the point of view of the government, taxes are cash income states. From the point of view of the taxpayer, this is the withdrawal of part of its own income. Moreover, the withdrawal is compulsory and non-equivalent. It follows from this that an objective contradiction inevitably arises between the participants in tax relations. If the state is interested in increasing taxes, then the taxpayer, on the contrary, wants low taxes, which allows him to maximize his income.
Contributions are made by the main participants in the production of the gross product:
- workers who create tangible and intangible benefits with their labor and receive a certain income;
- business entities, owners of capital operating in the field of entrepreneurship.
Due to tax collections, duties and other payments, the financial resources of the state are formed.
The economic content of taxes is expressed, therefore, by the relationship between economic entities and citizens, on the one hand, and the state, on the other hand, regarding the formation government revenue. Taxation is a system of distribution of income between legal entities or individuals and the state.
Taxes are the most important financial and economic category. The universal nature of taxes is due to the fact that they constitute the main revenue part of the state budget.
According to its content at the macroeconomic level, the tax is a share of the gross domestic product produced by society, redistributed in order to implement the functions of the state: to finance social programs support for vulnerable populations, economic programs, for the maintenance of the army, employees of the social sphere - health care, education, law enforcement agencies, management.
In the microeconomic aspect, a tax is a withdrawn share of a product produced by a business entity in the course of its activities.
Taxes express the obligations of legal entities and individuals receiving income to participate in the formation of the financial resources of the state. As an instrument of redistribution, taxes are designed to absorb emerging failures in the distribution system.
Taxes are a flexible tool for influencing the in constant motion economy: they help to encourage or restrain certain types of activity, direct the development of certain industries, influence the economic activity of entrepreneurs, balance solvent demand and supply, and regulate the amount of money in circulation.
Therefore, taxes are the most important link in the financial policy of the state in modern conditions.
Taxes and loans are the two defining sources of prosperity for any country. Its solvency and general position in the world community largely depend on their ratio. When tax revenues are insufficient, they resort to direct loans from foreign states, the placement of securities among the population (domestic borrowings) and the issuance of special papers for foreign investors(external borrowings).
In various countries, the bulk of budget revenues are taxes. So, in the USA taxes form 90% of the budget, in Germany - 80%, in Japan - 75%. In Russia, the share of taxes roughly corresponds to world indicators - more than 85%.
2. The concept and signs of tax and collection.
The general definition and content of the concepts of "tax" and "fee" used in tax legislation is given in the Tax Code of the Russian Federation (Article 8).
Tax- this is a mandatory, individually gratuitous payment levied from organizations and individuals in the form of alienation of funds belonging to them on the basis of ownership, economic management or operational management of funds in order to financially support the activities of the state and (or) municipalities.
Signs of tax are:
— obligation payment of tax by all persons identified as subjects of taxation. In this case, we can also talk about the coercive nature of the tax;
— individuality determining the amount of tax in respect of each taxpayer;
— gratuitousness (non-equivalence) amounts paid, which means the absence of the fact of direct provision to the taxpayer of benefits, products, rights, documents in return for the amount of tax paid;
— monetary form (alienation of a share of funds owned by an organization or individual);
- legislative character. Taxes are imposed and abolished only by relevant laws;
- target character. Manifested in meeting the needs of the state in financial resources allocated to finance activities provided by the budgets of various levels.
In addition, the peculiarity of the tax is that it is established and collected by the state or specially authorized organizations by virtue of the right of supremacy, power.
Collection- a mandatory contribution levied from organizations and individuals, the payment of which is one of the conditions for the commission of state bodies, local governments, other authorized bodies and officials of legally significant actions in relation to payers of fees, including the granting of certain rights or the issuance of permits (licenses).
The main difference between a collection and a tax is the absence of a requirement for gratuitous payment.
In the Russian Federation, there are customs fees, a fee for the right to use wildlife and aquatic biological resources, federal license fees, regional license fees and local license fees.
Tax is a necessary condition for the existence of the state, therefore the obligation to pay taxes applies to all taxpayers as an unconditional requirement of the state. The taxpayer is not entitled to dispose at his own discretion of that part of his property, which in the form of a certain sum of money is subject to a contribution to the treasury, and is obliged to regularly transfer this amount in favor of the state, since otherwise the rights and legally protected interests of other persons, as well as the state, would be violated.
Taxes are mandatory fees and payments collected by the state on the basis of the law from legal entities and individuals to meet public needs. Tax payments are credited to the budgets of the corresponding level and extra-budgetary funds.
- influence the level and structure of aggregate demand, and through the mechanism of market demand can promote production or slow it down;
- the amount of taxes determines the level of remuneration, as it includes tax payments;
- the ratio between production costs and the price of goods and services depends on taxes (it is decisive in the process of using or selling production capacity for entrepreneurs);
taxes affect investment decisions entrepreneurs.
Course of lectures Taxes and taxation
Course of lectures "Taxes and taxation" (2010) for distance learning students
Topic 1: Economic content and essence of taxes and taxation. Tax functions
Taxes are an objective reality associated with the existence of the state. Essence of taxes expressed in the relationship between state power, on the one hand, and business entities and individual citizens, on the other hand, regarding the redistribution of national income for national needs. The need for taxes stems from the functions and tasks of the state. The concept of "tax" must be considered from two positions:
The tax, as a specific form of legal relations between the state and the taxpayer, is a mandatory individually gratuitous payment made by organizations and individuals to the state budget in accordance with the current tax legislation.
It follows from this that taxes in the structure of social relations perform two important functions: fiscal and regulatory. fiscal function is manifested in the uninterrupted provision of the state with the financial resources necessary for the implementation of its activities. Regulating function taxes lies in their ability to influence the development of the economy, ensuring its sustainable growth, eliminating the emerging disproportions between the volume of production and effective demand. The regulatory function is implemented in practice through changing tax rates, raising or lowering the general level of taxation, providing tax incentives that encourage business activity in certain areas of business or regions of the country. The regulatory function of taxes can be both stimulating and deterrent.
Tax functions are interconnected, interdependent, but each of them has the boundaries of independence. Thus, excise taxes on tobacco and alcohol products are mainly for fiscal purposes, while the land tax has a more stimulating purpose.
Derived from the concept of tax is taxation. Taxation- the process of establishing and levying taxes in the country, determining the amount of taxes and their rates, the circle of legal entities and individuals subject to taxes, as well as the procedure for paying taxes. Optimal taxation should satisfy the following requirements:
taxation expresses a change in ownership;
only newly created value is subject to taxation (tax relations should not apply to capital invested to expand the production of goods, works, services);
the financial resources socialized through taxation should be used for national needs under strict constitutional supervision.
Thus, it is important for the state to establish such a level of taxation that, on the one hand, it is sufficient to perform state functions, and, on the other hand, it does not have a negative impact on the economy and the population.
Topic 2: Tax system and basic tax terms
2.1 The concept and essence of the tax system. Features of the formation of the tax system of the Republic of Belarus
The tax system should be seen as economic phenomenon changing and developing along with the development of society. In a specific state and for a specific time the tax system is a set of taxes, fees (duties), principles, forms and methods of their establishment, collection, change, cancellation, as well as tax authorities, forms and methods of tax control and liability for violation of tax legislation.
The tax systems of different countries differ from each other in the composition and structure of taxes, the methods of their collection, the structure and powers of the tax authorities, and other essential conditions of taxation. The main factors influencing the structure of the tax system are the level of economic development of the country, the socio-economic structure (combination of the market and the state), the dominant economic doctrine in society, which determines the role of the tax system (neutrality or active intervention in the country's economy), state structure(federal or unitary state). Taking into account these factors, the tax system of the Republic of Belarus was formed in 1991-1992.
The tax system of sovereign Belarus was formed in the conditions of the economic crisis of the 90s, the gap economic ties between the republics of the former USSR, reductions in production by large enterprises providing the bulk of state budget revenues. In such circumstances, the tax system was focused mainly on financing growing public spending by increasing tax pressure (mainly through indirect taxes and fees). This led to a reduction in the tax base, tax evasion in the business sector. Therefore, the tax legislation was constantly adjusted, which caused some reduction in the level of taxation, but did not improve the tax system as a whole. Reducing the tax burden on the economy since 1993 to 2006 (the nominal level - from 65% in 1993 to 46.0% in 2006 and the real level - from 49.65% to 45.7%) occurred due to a decrease in tax rates (for VAT from 28% (1992) to 18% (2004), for emergency tax from 18% (1992) to 3% (2005)), reducing the number of deductions to targeted budgetary and non-budgetary funds and combining several payments with a similar tax base into a single payment, reducing their rates . Deductions for health care, fire protection, maintenance of preschool institutions, maintenance and repair of housing stock, etc. were cancelled. In countries such as Sweden, Denmark, this figure is higher (57% and 55%, respectively) than in Belarus, and in the United States it is about 30%. This is explained by the dependence of this indicator on the number and volume of functions performed by the state and other factors.
A positive moment in the development of the Belarusian tax system was the introduction of a simplified taxation system for small businesses (since 1998) and a single tax on individual entrepreneurs (since 2001). However, despite the ongoing measures to improve the tax system, a fairly high (in terms of the level of income of organizations and the population) level of centralization of the state's financial resources remains. The level of centralization is determined by the ratio of all state revenues accumulated within the budget to GDP. For 2003-2006 there is even an increase in this indicator from 46.4% to 48.3%. To some extent, this is due to the abolition reduced rate income tax (15%) for small organizations, an increase in land tax rates due to inflation, the introduction of additional environmental payments, an increase in excise rates on alcoholic beverages and motor fuel, the use of increased rates of deductions from profits for unitary enterprises, as well as deductions to innovative funds.
In 2007-2009 continued work to improve the tax system of the Republic of Belarus. During this period, the number of tax payments and applicable regulatory legal acts on taxation has decreased. Since 2007 the levying of emergency tax and deductions to the employment promotion fund was stopped, which helped to reduce the tax burden in terms of payments calculated from the payroll fund. The conditions for the application of the simplified taxation system for small businesses have been improved; settlements. In 2009 user tax abolished highways, reduced tax rates under the simplified system. Since 2010 put into effect Special part of the Tax Code, the tax on sales in retail trade, the tax on the purchase of motor vehicles, the collection to the Republican Fund for Support of Producers of Agricultural Products, Food and Agrarian Science, and the local parking fee have been abolished. At the same time, in order to compensate for the losses of the consolidated budget due to the abolition of these taxes and fees, the VAT rate was increased from 18% to 20%. In order to simplify tax administration, electronic declaration, payers are given the right to pay a number of taxes not monthly, but quarterly.
The constant adjustment of the tax system is due, on the one hand, to the inability to immediately take into account in the tax legislation the emergence of various forms of business organization, new types of activities, trends in foreign economic activity. On the other hand, the tax system reflects the dynamics of economic development, depends on the accepted concept of government revenues and expenditures, and therefore cannot be static.
The modern tax system of the Republic of Belarus is characterized by the following positive features:
a legal framework has been created; for all business entities, regardless of the form of business organization and form of ownership, there are uniform rules for taxation, tax control;
a generally recognized set of tax payments used both in the CIS and the European Union;
the experience of foreign countries is taken into account, which makes it possible to participate in international integration processes.
The tax system of the Republic of Belarus is a two-tier system, i.e. taxes and fees go to the republican and local budgets. When building it, both national principles of taxation (fairness, certainty, convenience, economy) and intranational principles (unity of tax policy, prohibition of retroactive effect of tax laws, etc.) were taken into account. In the Republic of Belarus, proportional taxation is mainly applied (profit tax, VAT, real estate tax, income tax). When collecting taxes and fees, methods generally accepted in world practice are used:
cadastral(for land tax) - involves the use of a cadastre (inventory, register) containing typical information about the assessment and average profitability of the taxable object (land) used in setting the tax rate and calculating the tax amount;
declaration- provides for the submission by taxpayers of a tax declaration (application) indicating information for calculating tax to the tax authorities;
administrative- involves the calculation and withdrawal of tax at the source of formation of the object of taxation (the tax is withheld by the accounting department of the employer until the payment of income, which excludes the possibility of tax evasion).
Along with the general taxation procedure, special taxation regimes are applied for FEZ residents, individual entrepreneurs, small organizations, etc., which contributes to improving the tax climate in the country.
However, the tax system of the Republic of Belarus has the following disadvantages:
a significant fiscal orientation, manifested in the predominance of indirect taxes and fees (the share of indirect taxes, fees in the structure of tax revenues of the consolidated budget of the Republic of Belarus in 2008 amounted to 57%);
the use of inefficient forms of taxation (deductions to targeted budgetary and non-budgetary funds);
high level of taxation of business entities;
instability, untimely release of acts of tax legislation, which leads to the lack of legal guarantees for participants in tax relations and gives rise to tax evasion in business;
not a high role of local taxes and fees that form local budgets (they are mainly filled with proceeds from national taxes and fees).
The program of socio-economic development of the Republic of Belarus for 2006-2010 provides for the following areas for improving the tax system of the Republic of Belarus:
improving the tax structure by gradually increasing the role and importance of direct taxation, applying generally accepted models for the construction of basic taxes and fees, reviewing the applied tax incentives, expanding the tax base;
reduction of the tax burden (mainly in terms of indirect taxation);
equalization of taxation conditions for all categories of taxpayers;
improvement of the tax administration system;
increasing the role of property and environmental taxes that form local budgets;
orientation of tax regulation methods towards the creation of an innovative economy and sustainable growth.
Course of lectures on the discipline "Taxes and taxation"
ALTAI TERRITORY
FOR EDUCATION AND YOUTH AFFAIRS
KGBOU SPO "Barnaul College of Trade and Economics"
TAXES AND TAXATION
Barnaul 2012
Solovyova, Yu. V. Taxes and taxation: a course of lectures: textbook. allowance / Yu. V. Solovyova; Barn. trade-econ. college. - 1st ed., - Barnaul, 2012. - 103 p.
The textbook "Taxes and Taxation" is recommended for printing by the Methodological Council of the KGBGOU SPO "Barnaul College of Trade and Economics", protocol No. 1 dated 09/21/2010.
The manual was compiled taking into account the requirements of the State educational standards of secondary vocational education, the program of the discipline "Taxes and taxation". The issues of thermochemistry, the state of aggregation of matter, chemical bonding, chemical kinetics, catalysis, general properties of solutions, adsorption, as well as the structure and properties of coarse, colloidal and high-molecular substances, in their application to practical application in technological processes of food preparation, are considered.
Recommended for specialty 080114 "Economics and accounting (by industry)", some sections can be used for specialty 080302 "Commerce (by industry)".
Reviewers: Badosova EV - Chairman of the subject-cycle commission of special chemical and environmental disciplines of FGOU SPO "APEC".
Petrova N. D. - teacher of chemistry FGOU SPO "BTEK"
Topic 1 Economic essence of taxes and taxation.
7
Topic 2 Elements of taxation and their characteristics.
16
Topic 3 The tax system of the Russian Federation..
24
Topic 4 Tax policy of the Russian Federation.
41
Topic 5 Taxation of profits of legal entities.
49
Topic 6 Value Added Tax..
Topic 7 Personal Income Tax..
Topic 8 Corporate property tax..
53
77
90
List of sources used..
55
Taxes are an integral part of our life, as they form the revenue part of the budget of the state in which we live. Taxes are used for the economic impact of the state on social reproduction. Therefore, it is important to know the current system of tax legislation, the norms of the Tax Code of the Russian Federation.
The purpose of studying the discipline is to form students' theoretical knowledge and practical skills in calculating and paying taxes and fees in accordance with applicable law. The teaching of the subject should be carried out taking into account knowledge in other disciplines: “Enterprise Economics”, “Finance and Credit”, “Accounting”, “Law”, etc.
In accordance with the program of the course, students are expected to solve a typical task. This manual discusses the most typical options for calculating taxes and fees in force on the territory of the Russian Federation.
The main purpose of this manual is to develop analytical thinking among students by acquiring practical skills and abilities to calculate tax payments, which are necessary in practical work.
In the process of solving problems, students must learn to understand the relationship and interdependence between economic processes and phenomena, be able to analyze them, determine the influence of factors.
The economic essence of taxes and taxation
Taxes as the economic basis of the state.
Financial provision of the state budget:
- tax revenues (all types of federal, regional and local taxes, as well as penalties and fines levied for violation of the law), approximately 90%;
— non-tax revenues (income from state and municipal property, income from foreign economic activity, income from privatization, etc.), approximately 10%.
Taxes play a primary role in the redistribution of GDP.
The concept of tax and taxation.
Tax is a mandatory, individual, but gratuitous payment levied from organizations and individuals in the form of alienation of funds belonging to them on the basis of ownership, economic management or operational management of funds in order to financially support the activities of the state and (or) municipalities.
Fee - a mandatory fee levied from organizations and individuals, the payment of which is one of the conditions for the commission of state bodies, local governments, other authorized bodies and officials of legally significant actions in relation to payers of fees, including the granting of certain rights or the issuance of a permit (license) . Example: fee for registration and tax registration, issuance of various licenses, fee at the notary's office.
Taxation (imposing a tax payment) is the whole process of collecting taxes and fees, exercising tax control, protecting the rights and legitimate interests of participants in this process.
3 Functions of taxation:
1) fiscal - replenishment of the budget;
2) regulatory - stimulating - tax mechanisms for regulating economic relations and stimulating certain areas;
3) social - ensuring minimum social standards;
4) control - control over the distribution of GDP and spending for the intended purpose.
4 Principles of taxation:
- the principle of the legality of taxation (each person must pay legally established taxes and fees);
- the principle of establishing taxes and fees in due process of law (implemented through a constitutional ban on the establishment of taxes, otherwise than by law);
- the principle of universality and equality of taxation (everyone must pay taxes and all taxes are established according to the general rule);
- the principle of economic justification of taxation (taxes and fees should not be burdensome for the taxpayer, have an economic justification);
- the principle of certainty of tax liability (taxes must be formed so that they are understandable);
— the principle of presumption of interpretation in favor of the taxpayer (all unremovable doubts, contradictions and ambiguities of acts of legislation on taxes and fees);
— the principle of the unity of the economic space of the Russian Federation and a unified tax policy.
Elements of taxation and their characteristics
The first group (should always be specified in the legislative act):
— taxpayers (subjects of taxation);
- subject and object of taxation;
- the tax base;
- taxable period;
- tax rate;
- the procedure for calculating the tax;
- procedure and terms of tax payment.
Second group:
Optional elements that are optional, but may be determined by a legislative act on tax - the procedure for withholding and returning incorrectly withdrawn taxes, liability for incorrect taxation, tax benefits.
The subject of taxation (taxpayer) is a person who, in accordance with the Tax Code of the Russian Federation, is legally obliged to pay taxes at his own expense: organizations, individual entrepreneurs.
A tax bearer is a person who bears the tax burden.
Tax agents are persons who, in accordance with the Tax Code of the Russian Federation, are responsible for calculating, withholding from taxpayers and transferring the relevant tax to the budget or extra-budgetary fund.
Collectors of taxes and fees - authorized bodies (state, local self-government) accepting taxes and fees from taxpayers and transfer them to the budget.
A taxpayer may participate in tax relations through:
– legal representative (representation by law – director, accountant);
– an authorized representative (representation by proxy);
Residents are persons who have a permanent residence in the state. Taxation is subject to their income received in the territory of this state and abroad (full tax liability, stays in the territory of the Russian Federation - 183 days of the calendar year).
Non-residents are persons who do not have a permanent residence in the state. Only those incomes that are received in the territory of a given country are subject to taxation (limited tax liability).
The subject of taxation is a real thing (land, car, other property) and an intangible benefit (state symbols, economic indicators, etc.).
Example: subject - land, object - ownership of land.
The object of taxation is a legal fact (action, event, state) that causes the subject to pay tax:
- making a turnover on the sale of goods;
- ownership of property;
- execution of a sale and purchase transaction;
- entry into the inheritance;
- earning income, etc.
The scale of the tax is a statutory characteristic of the measurement of the subject of the tax:
- when measuring income or the cost of goods, monetary units are used;
- - when calculating excise taxes on alcohol - the strength of the drinks;
- when determining the transport tax - the power or volume of the engine.
The tax unit is a conventional unit of the accepted scale:
— when taxing land - 1 ha, 1 m2;
- for value added taxation - 1 ruble;
- when calculating the transport tax - one horsepower.
The tax base is a quantitative expression of the object of taxation and is the basis for calculating the amount of tax (tax salary), since it is to it that the tax rate is applied.
The tax salary is the amount paid by the payer to the state treasury for one tax.
The tax base is a cost, physical or other characteristic of the object of taxation:
- with cost indicators (for example, the value of property when calculating property tax F and YL);
- with physical indicators (object of extracted raw materials).
- taxpayers - organizations calculate the tax base at the end of each tax period based on the data of accounting registers and (or) on the basis of other documented data on the object of taxation, or related to taxation;
— individual entrepreneurs use accounting data for income, expenses and business transactions;
- FL calculate the tax base on the basis of information received from organizations on taxable income, as well as data on their own accounting of taxable income.
Methods for forming the tax base:
- cash method (assignment) - all amounts actually received by the taxpayer in the tax period are declared income, and the amounts actually paid are declared expenses;
- accumulative method - all amounts, the right to receive which arose in a given tax period, regardless of whether they were received by the taxpayer, are recognized as income. Personal income tax - salary accrued, but not received, VAT - at the time of shipment of the goods.
The tax period is the period during which the tax base is formed and the amount of the tax liability is finally determined (calendar year or other period of time in relation to individual taxes, after which the tax base is determined and the amount of tax payable is calculated).
Tax rate - the amount of tax per unit of taxation.
Depending on the method of determining the amount of tax:
- equal rates, when an equal amount of tax is established for each taxpayer (tax on landscaping);
- fixed rates, when a fixed amount of tax is determined for each unit of taxation (7 kopecks per 1 m2 of area);
- interest rates, when from 1 rub. there is a certain percentage of tax liability.
Depending on the degree of variability of tax rates:
- general rates;
- increased rates;
- economic rates.
Depending on content:
— marginal rates (determined by the regulatory act on tax);
— actual rates (the ratio of the tax paid to the tax base);
- economic rates (the ratio of tax paid to all income received).
The significance of economic rates lies in the fact that their dynamics adequately characterizes the consequences for the taxpayer.
Tax relief is an exclusive opportunity provided by the tax legislation to mitigate the tax burden for the taxpayer.
Types of tax benefits:
1) exemptions - tax benefits that remove certain items (objects) of taxation from taxation;
2) discounts are benefits that reduce the tax base;
3) tax credit.
A tax holiday is a complete exemption from paying taxes for a certain period.
In accordance with Art. 52 of the Tax Code, the taxpayer independently calculates the amount of tax payable for the tax period, based on the tax base, tax rate and tax benefits. Example: calculation of income tax. For the taxpayer, the tax can be calculated by the tax authority (land tax), a third party pays - tax agents (personal income tax).
There are 2 taxation systems:
1) non-cumulative (the tax base is considered in parts when calculating VAT);
2) cumulative (tax calculation on an accrual basis from the beginning of the tax period, income tax, personal income tax).
The procedure for paying tax is the way in which the amount of tax is paid to the relevant budget.
The payment procedure involves the following issues:
1) direction of payment (budget, off-budget fund);
2) means of tax payment (in rubles or in foreign currency);
3) payment mechanism (non-cash or cash), or through tax collectors.
Features of payment control: the amount due is transferred to a particular budget.
Deadlines for payment of taxes - the date or period during which the taxpayer is obliged to pay the amount of tax to the budget.
Depending on the terms of payment of taxes, there are:
1) urgent taxes (when buying vehicles within 5 days);
2) periodically-calendar (monthly, quarterly, semi-annual, annual, once a quarter).
The procedure for granting deferrals and installment plans for the payment of taxes and fees:
Postponement - postponed and installment plan - changing the payment deadline for a period of 1 to 6 months, with a lump sum or staged payment by the taxpayer of the amount of the debt, if there are the following grounds:
1) infliction of significant material damage to the taxpayer as a result of natural disasters, catastrophes;
2) delays in financing from the budget;
3) delay in payment for the completed state order;
4) the threat of bankruptcy in the event of a lump sum payment of taxes;
5) seasonal nature of entrepreneurial activity.
If 1 and 2 -% are not charged, 3 and 5 -% = 0.5 refinancing rates, which are valid during the period of deferral and installment.
Loan - changing the payment term for a period of 3 months to 1 year, subject to the above conditions (the term is longer in contrast to the installment plan and it is necessary to provide a pledge or surety).
Targeted (investment) tax credit - changing the tax payment deadline, for a period of 1 to 5 years, is not given to all organizations, but if there are grounds:
1) allocated to an organization conducting R&D, or technical re-equipment of its own production;
2) implementation of implementation or innovation activities;
3) fulfillment of a particularly important order for the socio-economic development of the region.
The tax system of the Russian Federation
The tax system of the Russian Federation and its main elements.
The tax system of the Russian Federation is based on certain principles, a system of public relations regulated by the rules of the law, which are developing in the field of taxation.
Elements of the tax system of the Russian Federation:
- the system of taxes and fees of the Russian Federation;
- the system of tax relations (a set of power relations for the establishment, introduction, collection of taxes, relations arising in the process of tax control and other relations);
- the system of participants in tax relations (taxable entities (subjects of the Russian Federation-85, municipalities - 29,000, tax authorities acting on behalf of taxing entities, taxpayers));
— regulatory and legal framework for the sphere of taxation (constitution, Tax Code, Civil Code, Federal Law, presidential decrees, government decrees);
— taxation information support system.
2 The system of taxes and fees of the Russian Federation. Classification of taxes.
The system of taxes and fees of the Russian Federation is a set of taxes and fees levied in our country at the federal, regional and local levels, the collection is provided for by Russian tax legislation.
Types of taxes:
Federal taxes and fees are established by the Tax Code of the Russian Federation and are obligatory for payment throughout the country.
— VAT;
— excises;
- personal income tax;
- ESN;
— corporate income tax;
— tax on the extraction of minerals;
- water tax;
- government duty;
— fees for the use of objects of the animal world and for the use of objects of aquatic biological resources.
Regional taxes and fees are introduced by the legislative authorities of a constituent entity of the Russian Federation and levied on the territory of the corresponding constituent entity of the Russian Federation.
— corporate property tax;
— gambling business tax;
- transport tax.
The subjects of the Russian Federation determine tax rates, not higher than the upper limit prescribed in the Tax Code. They can establish the procedure and terms for paying taxes. They can provide tax benefits. Cannot establish tax incentives. They cannot impose other types of taxes.
Local taxes and fees are established and introduced in the respective territory by the representative body of local self-government and are obligatory for payment in the territory of the local subject.
Rates, benefits can be set, everything else is Federal Law.
- land tax;
- property tax FL.
Special tax regimes.
Provide for a special procedure for determining the elements of taxation, exemption for the payment of certain taxes and fees.
1) taxation system for agricultural producers (single agricultural tax). The right to transfer to this tax are those agricultural producers whose share of income from the sale of their own products for the calendar year, including the primary processing of their products, is at least 70%.
Exempt from:
- income tax;
— corporate property tax;
— unified social tax;
- value added tax - 6%.
2) simplified taxation system:
Exempted from the same taxes as case 1. If for 9 months in the year when the organization applies for a simplified taxation system, sales income and non-operating income did not exceed 15 million rubles. This value is annually recalculated taking into account the deflator coefficient, which is set annually by the Ministry of Economic Development and Trade, takes into account changes in consumer prices for goods in the Russian Federation. 2008 15*1.34=20.1 million rubles
Who is not entitled to apply: banks, insurers, organizations that have representative offices and branches, investment funds, pawnshops, non-state pension funds.
The object of taxation can be: sales income - 6% and non-operating (income-expenses) - 15%. The object is chosen by the taxpayer independently.
3) the system of taxation in the form of a single tax on imputed income for certain types of activities.
Imputed income is the potential income of the taxpayer, which is calculated taking into account the totality of conditions that affect the receipt of this type of income.
Basic profitability is a conditional monthly profitability in value terms for one or another unit of a physical indicator that characterizes a separate type of entrepreneurial activity. The deflator coefficient is used.
4) the system of taxation in the implementation of production sharing agreements (development and production of oil and gas).
A production sharing agreement is an agreement under which the Russian Federation, represented by the authorities, grants a business entity (investor) exclusive rights to search, explore, and extract mineral raw materials in certain subsoil areas.
The investor undertakes to carry out the specified works at his own expense and at his own risk. The agreement defines all the necessary conditions and determines the procedure for the division of manufactured products between the parties to the agreement.
The investor pays:
-VAT;
- income tax;
- ESN;
— for the use of natural resources;
- customs duties;
- land tax;
— excises;
— for the negative impact on the environment;
The investor is exempt from paying regional and local taxes. Transport tax is not paid, except for passenger cars.
Oil, gas, condensate - number of extracted minerals in physical terms - taxable base - ton - 340 rubles / ton, a coefficient characterizing the dynamics of world oil prices.
Tax policy of the Russian Federation
1 The concept of tax policy
Tax policy is a system implemented by the state of organizational and legal measures to form, improve and develop the tax system, improve the efficiency of tax control and tax administration in general.
Tax policy is based on the study of the possibility of:
— to create new models of tax system management;
- improve its organization;
— change the current tax regimes (in terms of improvement).
The effectiveness of tax policy depends on what postulates are laid down in its basis and on what principles the tax system is built: the ratio of direct and indirect taxation, the absence or presence of a progression of tax rates, the nature and purpose of tax incentives, the degree of effectiveness of the system used to protect the rights of taxpayers.
The main directions of the tax policy of the Russian Federation at the present stage
The course to reduce the tax burden. VAT 20-18-16%. Income tax 35-24%. Replacing VAT with sales tax. This will provide an opportunity to improve the investment climate, abandon targeted economic activities, develop investment activities, stimulate the construction of new resource processing facilities. The UST rate has been reduced to 26% to legalize wages. Increasing the level of tax administration, introducing new information technologies (website of the tax office). Maintain the stability of the tax system. Legislative changes should be aimed at increasing the clarity of the legislation. It is more rational to organize the work of tax inspections, to minimize the costs of taxpayers for maintaining tax records. Simplification of small business tax reporting should be adopted.
3 Main directions of the company's tax policy
The company's tax policy is an integral part of the financial policy - a reasonable choice of a tax payment system that ensures the achievement of the company's goal.
The main directions of the company's tax policy:
- choice of tax accounting scheme;
– choice of tax optimization methods;
— tax planning.
Tax accounting (since January 1, 2002, Chapter 25 of the Tax Code "Corporate Income Tax" came into force - the obligation of companies to keep tax records is legally established, enshrined in Article 313) - a system for summarizing information to determine the tax base for income tax based on data of primary documents, grouped in accordance with the procedure provided for by the Tax Code.
Table Table No.
Criterion
How is it interpreted in tax accounting
1 mandatory record keeping
Mandatory in accordance with the Tax Code of the Russian Federation, Ch. 25, art. 313
2 goals of record keeping
Preparation of tax reporting, the formation of complete and reliable information for internal and external users on the correctness, completeness and timeliness of the calculation and payment of taxes.
3 information users
Tax authorities and other external users, internal managers
4 accounting methods
Accounts, double entry, inventory and others at the discretion of organizations and tax authorities.
5 compilation frequency
The Tax Code of the Russian Federation is established: quarter, half a year, 9 months, a year and more often for some taxes.
6 methodology for calculating financial results
Profit is calculated in accordance with Art. 315 of the Tax Code of the Russian Federation - as the difference between the proceeds from the sale of products, securities, etc. and the amount of expenses, non-operating expenses are mandatory, profit sharing: from what types of activities and sources it is received, non-operating income and expenses are taken into account separately.
7 moment of income recognition.
Accrual method, i.e. by shipment (Article 271 of the Tax Code). The cash method is allowed only for those organizations whose sales revenue for the previous 4 quarters did not exceed an average of 1 million rubles. for every quarter.
8 time of recognition of expenses
The procedure for recognizing expenses under the accrual method is established by Art. 272 NK. With the cash method - only paid expenses in accordance with income (Article 273 of the Tax Code).
9 the composition of the costs associated with the production and sale of products (works, services).
- costs associated with the production and sale of products Art. 253 of the Tax Code: related to the manufacture, storage and delivery of goods, the performance of work, the provision of services, the acquisition and sale of goods;
- for the maintenance, repair, operation, maintenance of fixed assets and other property, for the development of natural resources;
— for R&D;
- compulsory and voluntary insurance;
- other expenses.
10 classification of expenses depending on the nature, as well as the conditions for the implementation and direction of the company
- defined Art. 252 Tax Code of the Russian Federation
- related to production and sales;
- non-operating.
11 grouping of expenses for production and sale of products
By elements:
- material;
- labor costs;
- depreciation;
- other expenses.
12 special procedure for classifying expenses for production and sale under the accrual method
Direct:
- material;
- for wages;
- depreciation expenses, for fixed assets, used directly in production.
Indirect - all other amounts of expenses of the reporting period.
13 classification of depreciable property.
It is established by groups depending on the useful life, the list of objects included in certain groups is established by the legislation of the Russian Federation (Article 258 of the Tax Code).
14 useful life of depreciated property
It is established by the Tax Code (Article 258) for groups of depreciable property. There are 10 groups in total.
15 ways to calculate depreciation of fixed assets.
Art. 259 NK
- linear method
- non-linear method (for some objects it can be accelerated).
16 depreciation procedure
Groups 8-10 – useful life is high, gr.10>30 years. You can only use the linear method, from 1-7 gr., either linear or non-linear st. 259 NK.
17 property excluded from depreciable property
Cost of 12 months, cost > 20 thousand - initial. Depreciation is not charged on land, on productive livestock, objects on conservation >3 months). Initial cost is the cost of the acquisition.
Recovery - subject to revaluation. Residual - the final cost.
For tax purposes, depreciation does not include revaluation according to accounting, it is allowed only at the initial and residual value. The residual value of fixed assets that were put into operation before the entry into Chapter. 25 NK = replacement cost - depreciation amounts up to 01.01. 2002 (this amount is taken at replacement cost). Residual value after the introduction of Ch. 25 \u003d difference between the initial cost - the amount of depreciation accrued over the period. 10 depreciation groups - the period during which the enterprise uses for its activities, taking into account the classification of OS - approved by the government of the Russian Federation, approved by the Federal Law of 05.29.02, 1 group: 1-2 years, 2 group: 2-3 years, +2 years, then + 5 years, 10 gr. >30 years.
- other expenses.
Depreciation methods:
Art. 259 NK:
— linear method;
— non-linear method;
Gr. 8-10 - linear method, gr. 1-7 - linear and non-linear.
Depreciation in respect of an object of depreciable property is carried out in accordance with the depreciation rate, which is determined for this object, based on its useful life.
Computer 3 gr 0-0.77%
TV - 5 gr - 1.67%
With the linear method
A \u003d S * K, S-initial cost, K - depreciation rate in% of the initial cost of the depreciable property, K \u003d (1 / n) * 100%, n - useful life of depreciated property, expressed in months.
Nonlinear way
A=R*K
P - residual value, K - depreciation rate in % of the residual value of the depreciable property, K \u003d (2 / n) * 100%, n - useful life of the depreciable property, expressed in months.
In this case, from the month following the month in which the residual value \u003d 20% of the initial cost, depreciation charges in the following order:
- the residual value of the depreciable object is fixed as its base cost for further calculations;
- the amount charged for 1 month of depreciation in relation to this object is determined by dividing the base cost of this object by the number of months remaining until the expiration of the useful life of this object.
Other expenses:
— expenses for certification of products and services;
- to ensure fire safety;
- for private security;
- to their employees for the security function.
The Tax Code defines the features of taxation of the activities of banks, consumer cooperation.
Non-operating expenses:
— for the maintenance of property transferred under a lease (leasing) agreement (including depreciation charges not included in the cost);
— expenses for organizing the issue of own securities;
- expenses for the liquidation of property, during decommissioning.
The tax base is the monetary expression of profit.
The tax rate is 24%. To the federal budget - 6.5%, to the budget of the constituent entities of the Russian Federation - 17.5%, 26% - for organizations selling products, 9% - for income in the form of dividends, 15% from dividend income of foreign organizations from participation in a Russian company.
Profits received by the Central Bank - 24%, if not related to legal activities, related to legal activities - not taxed.
Tax period - calendar year
Reporting period - I quarter, half a year, 9 months of a calendar year. At the end of the quarter, the accrued amount of tax is payable to the budget.
value added tax
1 Economic content of VAT, its role in the formation of federal budget revenues
VAT is an indirect tax. For individual taxes in tax revenues. VAT on goods, works, services - 40-44.3%. Excises - 12.6-13%, income tax - 8-12%, customs duties - 18.8-22.2%.
Invoice method - the taxpayer issues a special invoice to the buyer of the goods, increasing the price of the goods by the amount of tax, which is indicated separately. From the tax received from the buyer, the taxpayer deducts the amount of tax paid by him when acquiring goods (works, services) necessary for production needs and allocated to the supplier's invoice. The difference is included in the budget.
VAT was introduced in Russia on January 1, 1992. Currently, it is regulated by Chapter 21 (“VAT”), Part 2 of the Tax Code of the Russian Federation.
Taxpayers:
- organizations;
- individual entrepreneurs;
- persons recognized as taxpayers in connection with the movement of products across the customs border of the Russian Federation (customs code of the Russian Federation).
There is an exemption for VAT:
- organizations and individual entrepreneurs, if for the previous 3 calendar months the amount of proceeds from the sale of goods, excluding tax, did not exceed 2 million rubles in aggregate;
- exemption is carried out for a period of 12 months, but if the proceeds do not exceed 2 million rubles. for this period.
Elements of taxation:
Object of taxation:
— sale of goods (works, services) on the territory of the Russian Federation;
- transfer in the territory of the Russian Federation of goods (performance of works, services) for own needs, the costs of which are not accepted for deduction when calculating the tax on the profit of an organization (payment for vacation vouchers, for sanatorium treatment);
– performance of construction and installation works for own production;
- Import of goods into the customs territory of the Russian Federation.
VAT benefits (Article 149 of the Tax Code of the Russian Federation)
— provision of premises for rent to foreign citizens;
- for the care of sick persons, provided by the organization of social protection;
- on the maintenance of children in preschool institutions, circles, sections;
— services in the field of education;
— sale of religious objects;
— scientific and educational literature, etc.
If there is a license to carry out this activity: goods imported as gratuitous aid.
Tax period = reporting period = 1 quarter.
Tax rates:
10% (sales of food products, children's assortment, books related to education, science, culture, etc.);
18% - all other cases.
Tax calculation procedure
The amount of VAT is calculated as the relevant tax rates, as a % share of the tax base, and in case of separate accounting as the amount of tax received as a result of adding up the amounts of taxes (18% + 10%), calculated separately at the corresponding tax rates.
An invoice is a document that serves as the basis for accepting tax amounts for deduction or for placement.
Invoice Criteria:
- serial number and date of issue of the invoice;
— name, address and identification numbers of the taxpayer and the buyer;
— name and address of the consignor and consignee;
- the number of the payment and settlement document in case of receipt of advance or other payments on account of the forthcoming deliveries of goods;
- the name of the goods supplied and the unit of measurement;
— number (volume) of goods;
— price per unit of measurement excluding VAT;
- the cost of goods without tax;
- tax rate;
- the amount of tax charged to the buyer of goods;
- the cost of the entire quantity of goods supplied on the invoice, taking into account the amount of tax;
- country of origin of the goods;
— number of the cargo customs declaration.
The order of keeping a journal of issued and received invoices, a book of purchases and a book of sales.
Taxpayers have the right to receive a tax deduction - to reduce the amount of tax accrued. First, the tax must be paid in full. Those amounts of tax presented by the taxpayer, paid by him when purchasing goods, are subject to deductions, if the relevant primary documents (invoices) are available. The amount of tax payable to the budget is calculated at the end of each tax period as the total amount of tax on taxable transactions, reduced by the amount of tax deductions.
Procedure and terms of tax payment:
From 01.01.2008 the tax is paid and the tax declaration is submitted quarterly, no later than the 20th day of the month following this quarter.
Based on the results of the tax period, the amount of tax deductions may exceed the calculated total amount of tax, and therefore the resulting difference is subject to reimbursement, it can be in the form of an offset or in the form of a refund.
The tax authorities make the offset on their own. Upon the expiration of 3 calendar months following the expired tax period, the amount that was not credited shall be returned to the taxpayer. The tax authority within 2 weeks, after the taxpayer's application, decides on the return of the specified amount from the relevant budget and sends the entire decision to the federal treasury. The Treasury must pay the amount within 2 weeks if it does not pay the penalties of 1/300 - the Central Bank refinancing rate in time.
Personal Income Tax
1 Economic content of personal income tax
Functions of personal income tax:
- fiscal (to fill the revenue side of the budget with cash);
- Regulatory (redistribution of public income between different categories of the population).
The purpose of the income tax: to make the distribution of vital funds among the population even. Currently, personal income tax is regulated by Ch. 23 hours 2. Tax Code of the Russian Federation, since 2001 Share in the consolidated budget of the Russian Federation -12% - federal tax. From 01.01.02 personal income tax is credited in full to the regional and local budgets.
Elements of taxation
Taxpayers: Individual entrepreneurs who are residents of the Russian Federation;
— Individual entrepreneurs who receive income from sources in the Russian Federation and are not tax residents of the Russian Federation.
Residents must be on the territory of the Russian Federation >=183 days per year;
- military personnel, regardless of where they are, and representatives of state authorities (diplomatic mission).
Object of taxation: depends on whether the individual entrepreneur is a resident or not:
- income received by the taxpayer in the calendar year;
- 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.
Types of income (for tax purposes):
- remuneration for work performed, services rendered;
- income from the sale of real estate and other property, securities;
- insurance payments upon the occurrence of an insured event (Article 213);
— income received from the use of the right to objects of intellectual property;
- Income received from the lease of property;
- other income (Article 208 of the Tax Code of the Russian Federation).
If income is in foreign currency, it is converted into rubles at the official exchange rate of the Central Bank at the time of receipt of income.
Income received in kind is recalculated at market prices on the date the tax is received.
Not subject to taxation:
- state benefits (for unemployment, for pregnancy, childbirth), with the exception of temporary disability benefits;
— all types of state pensions;
- all types of payments to the FL within the limits established by the legislation of the Russian Federation, in connection with the dismissal of an employee (with the exception of compensation for unused vacation), compensation for harm caused to health, reimbursement of travel expenses (in the territory of the Russian Federation - 700 r per day, outside - 2500 r .)etc.;
- the amount of financial assistance, regardless of its size - in special cases, based on the decision of the authorities.
- the amount of material assistance provided by the employer to its employees, as well as to their former employees who quit due to retirement due to disability or age - within 4000 rubles. for the tax period;
- income in the form of interest received by the taxpayer on deposits in banks located in the territory of the Russian Federation, if: 0% on ruble deposits, are paid within the amounts calculated based on the Central Bank refinancing rate (10%);
- on foreign currency deposits (the established rate does not exceed 9%);
- the amount of full or partial compensation for the cost of vouchers to sanatorium and health resorts (with the exception of tourist ones paid by employers to their employees and members of their families);
- alimony from the persons receiving them;
— scholarships for students, graduate students, residents, doctoral students;
- income from the sale of grown products, vegetable growing and animal husbandry;
– delivery of medicinal herbs, wild berries and other fruits;
- and others, Art. 217 NK.
When determining the tax base, all incomes of the taxpayer received by him in cash, in kind, income in the form of material benefits are taken into account. If, for example, alimony is levied in court, the tax base for their amount is not reduced.
For income subject to a tax rate of 13%, the tax base is determined as the monetary value of such income subject to tax, reduced by the amount of tax deductions.
Tax deductions (Art. 218-221 of the Tax Code of the Russian Federation)
- standard (Article 218 of the Tax Code of the Russian Federation);
They are established for specific categories of taxpayers and can reduce their tax base by 400 rubles, 500 rubles, 600 rubles, 3000 rubles. (depending on the category of the taxpayer and the amount of income received)
Monthly
The taxable base is reduced by 3000 rubles. at FL:
- those who became disabled, received or suffered radiation sickness and other diseases as a result of the accident at the Chernobyl nuclear power plant, the Mayak association, persons evacuated from these places;
- directly involved in nuclear weapons testing until 01/31/63;
- military personnel who became disabled due to injury, concussion or injury received in the performance of military service duties.
For 500 r. monthly at FL:
- heroes of the USSR, the Russian Federation, awarded with the Order of Glory of 3 degrees;
-disabled children and I and II groups;
- citizens who were in Leningrad during the blockade from 02/08/41 to 01/24/44 (regardless of the length of stay);
- parents and spouses of military personnel who died as a result of injury, concussion or injury received by them in the defense of the USSR, the Russian Federation or in the performance of other duties of military service.
400 r for each month
- applies to those categories of taxpayers that are not listed above, and is valid until the month in which their income, calculated on an accrual basis from the beginning of the tax period, exceeded 20,000 rubles.
600 r. for every month
It applies to each child of taxpayers who support the child and who are parents and is valid until the month in which their income, calculated on an accrual basis from the beginning of the tax period, exceeded 40,000 rubles.
The tax base may be additionally reduced by an amount that can be grouped into social, professional and property deductions.
- social (Article 218 of the Tax Code of the Russian Federation);
in the amount of income transferred by the taxpayer for charitable purposes - in the amount of actually incurred expenses, but not more than 25% of the amount of income received in the tax period;
- in the amount paid in the tax period for their education in educational institutions - in the amount of actually incurred expenses for education, but not more than 100 thousand rubles.
In the amount paid for treatment services - in the amount of actually incurred training costs, but not more than 100 thousand rubles. (the list of medical services approved by the government of the Russian Federation, in the amount of the cost of medicines, received on the territory of the Russian Federation, the amount of insurance premiums that were paid in the relevant tax period under personal voluntary insurance contracts (parents, spouses, children concluded with insurance organizations), for expensive types of treatment in medical institutions of the Russian Federation in the amount of actual expenses incurred);
- in the amount of taxes paid in the tax period of pension contributions under a non-state pension provision agreement in the amount of actually incurred expenses, but not more than 100 thousand rubles.
- property (Article 220 of the Tax Code of the Russian Federation);
Article 220 of the Tax Code
1. In the amounts received by the taxpayer in the tax period from the sale of residential buildings, apartments owned by the taxpayer for less than 3 years, but not exceeding a total of 1,000,000 rubles, as well as in the amounts received in the tax period from the sale of other property , which was owned by less than 3 years, but not exceeding 125,000 rubles. if the property has been owned for more than 3 years, the property tax deduction is provided in the full amount from the sale of the property.
2. In the amount spent by the taxpayer for new construction, or the acquisition of a residential building or apartment in the territory of the Russian Federation in the amount of actually incurred expenses, the amount of the deduction cannot exceed 100,000 rubles.
- professional (Article 221 of the Tax Code of the Russian Federation).
1. taxpayers - individual entrepreneurs - in the amount of actually incurred and documented expenses directly related to the generation of income. The composition of these expenses that are accepted for deduction is determined similarly to the procedure for determining expenses for tax purposes, Chapter 25 "profit tax".
2. taxpayers receiving income from the performance of work (rendering of services) under civil law contracts - in the amount of documented expenses actually incurred by them.
3. taxpayers receiving royalties for the creation, performance of works of science, literature, art, . in the amount of actual documented expenses incurred. Creation of a literary work - 20%, a musical work - 40%.
Tax period – calendar year;
tax rates
13,35,30,15 and 90%.
13% - is general and applies in all cases, except for situations for which other types of rates are established.
35% - the cost of any winnings, prizes received in contests, games and other events, if the value exceeds 4000 rubles.
— interest income on deposits in banks in terms of exceeding the refinancing rate of the Central Bank of the Russian Federation.
30% - in relation to the income of individual entrepreneurs who are not tax residents of the Russian Federation;
- if they receive income in the form of dividends from equity participation in the activities of Russian organizations, the tax rate is 15%.
9% - in relation to income received in the form of dividends by individual entrepreneurs who are tax residents of the Russian Federation.
The amount of tax is calculated for each type of tax rate separately, as a percentage of the tax base corresponding to the tax rate.
The procedure for calculating and paying tax:
— tax agents are required to:
- calculate;
- withhold from the taxpayer;
- pay the calculated amount of tax to the budget.
Tax amounts are calculated by tax agents, on an accrual basis from the beginning of the tax period, at the end of each month, with the offset of the tax amount withheld in the previous month.
Tax agents are required to withhold the accrued amount of tax directly from the taxpayer's income upon actual payment and transfer the funds to the budget.
Tax agents are obliged to transfer the amount of the calculated tax not later than the day of actual receipt of cash in the bank for the payment of income, and also not later than the day the income is transferred from the tax agent's accounts to the payer's account.
Corporate property tax
Regional tax, established by the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation, is introduced in the relevant territory.
Economic content
The main purpose of the tax in terms of economics:
- Encouraging the organization to the effective use of the property at their disposal (acceleration of the turnover of working capital, full exploitation of fixed assets, reduction of resources, material consumption, reduction of unused stocks of raw materials and materials);
From a financial point of view:
— providing regional budgets with stable sources of income;
From 01.01.2004 taxation is regulated by Ch. 30 of the Tax Code of the Russian Federation and legal acts of the constituent entities of the Russian Federation.
Tax elements
Taxpayers:
— Russian organizations;
- foreign organizations operating in the Russian Federation through permanent representative offices and (or) owning real estate on the territory of the Russian Federation;
Object of taxation:
- for Russian organizations: movable and immovable property accounted for as objects of fixed assets and property taken for rent, temporary use, possession;
- for foreign organizations through representative offices: movable and immovable property, as OS objects;
-foreign organizations without official representations similarly.
Not recognized as objects of taxation:
Land plots and property used for military service, defense needs and property to ensure security and law and order in the Russian Federation.
The tax base
It is defined as the average annual value of property recognized as an object of taxation.
When determining the tax base, property is taken into account at its residual value
The procedure for determining the tax base:
The average value of property recognized as an object of taxation for the reporting period, determined as the quotient of dividing the amount obtained by adding the residual value of the property on the 1st day of each month of the reporting period and the 1st day of the month following the reporting period by the number of months , in the reporting period, increased by one.
The average annual value of property recognized as an object of taxation for a tax period is determined as the quotient of dividing the amount obtained by adding the value of the residual value of property on the 1st day of each month of the tax period by the number of months in the tax period, increased by one.
Tax period: calendar year.
Reporting period: first quarter, six months and 9 months of the calendar year.
Tax rate: established by the laws of the constituent entities of the Russian Federation and cannot exceed 2.2% (Altai Territory -2.2%). Rates can be differentiated for different categories of taxpayers, and depending on the category of property.
Tax benefits:
- organizations and institutions of the penitentiary system;
- religious institutions;
- organizations of the disabled, historical and cultural monuments of federal significance;
- organizations of public railways, federal highways (Article 281 of the Tax Code)
The procedure for calculating the amount of tax and the amount of advance payments
The legislative body of a constituent entity of the Russian Federation, when establishing a tax, has the right to provide for certain categories of taxpayers the right not to calculate the amount, but to transfer it to the budget at the end of the year.
Separately, property is taken into account:
- subject to taxation at the location of the organization;
- subject to taxation at the place of registration with the tax authorities of the permanent representative office of foreign organizations;
- each real estate object located outside the location of the organization, a separate subdivision of the organization, which has a separate balance sheet;
- a permanent representative office of a foreign organization;
-property taxed at different tax rates.
The procedure for calculating the amount of tax:
The amount of tax is calculated based on the results of the tax period, as the product of the relevant tax rate and the tax base determined for the tax period.
The procedure for calculating the amount of tax surcharge for the fourth quarter of the year:
It is defined as the difference between the amount of tax calculated for the tax period and the amounts of advance tax payments calculated during the tax period.
The procedure for calculating the amount of the advance payment for property tax: ј the product of the relevant tax rate and the average value of the property determined for the reporting period.
Taxpayers submit tax calculations for advance tax payments no later than 30 calendar days from the end date of the relevant reporting period.
Tax declarations based on the results of the period are submitted by taxpayers no later than March 30 of the year following the expired tax period.
- Order of the Ministry of Internal Affairs of Russia dated December 20, 2017 N 945 "On Amendments to the List of Federal Positions public service in the Ministry of Internal Affairs of the Russian Federation and positions in organizations created […]
- Declaration of Conformity 44-FZ Greetings, dear colleague! In today's short article, we will focus on the declaration of compliance of the procurement participant with the requirements of 44-FZ. Since my service […]
- Organization FGKU "GC VVE" of the Ministry of Defense of Russia Legal address: 105229, MOSCOW, GOSPITAL PL, 1-3, STR.5 OKFS: 12 - Federal property of OKOGU: 1313500 - Ministry of Defense of the Russian Federation […]
