Tax system of the Russian Federation. Structure of the tax system of the Russian Federation. Tax system of the Russian Federation briefly

Nesterov A.K. Tax system RF // Encyclopedia of the Nesterovs

The tax system is the most important mechanism for the functioning of the state. Effective public administration tax system in the Russian Federation allows you to control its functioning at the national and regional levels, regulate the development of the national economic system, including using fiscal policy mechanisms.

Concept and structure of the tax system

The concept of a tax system is not legally defined in the current regulations, but the Law of the Russian Federation “On the Fundamentals of the Tax System in the Russian Federation”, which was in force until 2004, contained the following definition: “the totality of taxes, fees, duties and other payments levied in the prescribed manner forms a tax system.” system."

Tax system is a system of social relations regulated by the norms of tax legislation and built on certain principles that develop in the process of establishing and collecting taxes and fees.

From the point of view of this approach, taxes and fees are the basis of the tax system, with the help of which the functions of regulation, distribution and redistribution are performed in the state financial flows, while the procedure for paying taxes and fees is established by law.

In accordance with this, the structure of the tax system consists of three elements:

taxes and fees;
tax law;
tax authorities.

Structure of the tax system of the Russian Federation

Taxes, fees and insurance premiums include the entire list of payments payable on the territory of the Russian Federation.

The system of principles for the construction and functioning of the tax system is described in tax legislation. The fundamental source of regulation of taxes and fees in the Russian Federation is the Tax Code. The Tax Code also contains provisions relating to taxpayers, fee payers and insurance premium payers.

Tax authorities in the Russian Federation are represented by the Federal Tax Service, which is under the jurisdiction of the Ministry of Finance of the Russian Federation.

The tax system of the Russian Federation currently represents a centralized model that regulates all social relations related to the establishment and collection of taxes and fees.

Tax system is an effective tool for influencing socio-economic development, especially in the context of the implementation of anti-crisis measures aimed at structural reforms and sustainable economic growth.

The tax system, based on the legal regulation of social relations related to the establishment and collection of taxes and fees, affects all aspects of economic life. Taxes are the most important instrument of government influence on economic life societies, on the one hand, and on the other, represent a complex system of distribution relations associated with tax revenues to the budget and the subsequent use of budget resources. Through the tax system, a set of taxes and fees, the state can solve a variety of problems: regulate the pace economic growth, maintain stability monetary unit, regulate the level of loan interest, smooth out market fluctuations.

The concepts of tax, fee and insurance premiums are enshrined in Article 8 Tax Code Russian Federation.

Concepts of tax, fee and insurance premiums according to the Tax Code of the Russian Federation

Accordingly, voluntary payments and contributions are not tax deductions. In this case, taxes have three mandatory characteristics:

Imperativeness - a requirement for mandatory payment of tax by the state; in case of failure to comply with the requirement, various sanctions are applied to the taxpayer;
Change of owner - by paying tax deductions, the share of private property is transformed into state or municipal property in the form of tax revenues to the corresponding budget;
Irrevocability and gratuitousness - tax payments paid to the budget are depersonalized and are not returned to a specific taxpayer, but are redistributed within the budget system.

Taking into account the signs of taxes, we can judge that tax payments are a legal form of withdrawal by the state of part of the legal and individuals according to legally established standards in accordance with according to the current procedure and within a certain time frame.

The Tax Code of the Russian Federation establishes three levels of taxes and fees in Article 12:

Federal taxes and fees are required to be paid throughout the Russian Federation;
Regional taxes and fees are required to be paid in the territories of the relevant constituent entities of the Russian Federation;
Local taxes and fees are required to be paid in the respective territories municipalities.

Tax legislation is a reflection of the principles of constructing the tax system and establishes:

norms establishing general principles building a tax system;
principles of formation of tax legislation;
procedure for taxation and activities of the relevant executive bodies in the field of tax relations;
main features, characteristics, rights, obligations, responsibilities of participants in tax relations;
specific rules, regulations and principles for the collection of all current taxes;
taxpayers of each of the existing taxes;
the tax base of each tax;
procedure for calculating and paying taxes;
procedure and deadlines for submitting a tax return.

The principles of building a tax system, depending on the characteristics of the national economic system, are implemented by states based on the current socio-economic situation, therefore, the principles of taxation may differ in different countries. The principles of constructing a tax system are enshrined in law, and the presence of a state’s own tax system is possible only in sovereign states.

Principles of building the tax system of the Russian Federation

		Characteristic
	Mandatory	All tax payments must be paid by taxpayers on time and in full.
	Justice	All taxpayers are in equal conditions.
	Certainty	Legislative consolidation of norms, regulations and rules for the payment of taxes occurs before the collection of taxes begins.
	Convenience	The tax payment procedure should be simple and convenient for taxpayers.
	Feasibility	Sum tax revenue must exceed the cost of collecting them, which must be minimal.
	Flexibility	The tax system must change quickly in the event of changes in social economic conditions.
	Objectivity	The tax is paid once, taxes should not change frequently, taxes must be paid in cash.
	Focus	The collection of taxes must pursue a specific goal: directly fiscal, environmental, distribution, etc., from the point of view of the nature of the object of taxation.
	Unity	The tax system operates throughout the state under the same conditions for all types of taxpayers.

From the point of view of the functioning of the tax system of the Russian Federation as a whole, tax authorities are a special kind of federal body executive branch, whose powers include control and supervision in the field of taxes and fees. Currently, these powers are vested in the Federal tax service, which is under the jurisdiction of the Ministry of Finance of the Russian Federation. In accordance with this, the tax authorities of the Russian Federation are the Federal Tax Service and its territorial bodies.

IN modern conditions tax authorities operate on the principles of a unified centralized system for monitoring the implementation of legislation on taxes and fees. In the structure of the tax system of the Russian Federation, the actions of tax authorities are aimed at implementing control activities: control the correctness of calculation, completeness and timely payment of all contributions to budget system of the Russian Federation, falling within the competence of the tax authorities. At the same time, in their activities, tax authorities are guided exclusively by current legislation and act within the limits of their competence.

The activities of tax authorities are carried out in cooperation with other executive authorities at the federal, regional and municipal levels, as well as with extra-budgetary funds. Tax authorities act within the framework of the implementation of their powers, which are provided for by the Tax Code of the Russian Federation and other regulations related to tax legislation.

The current structure of the tax system of the Russian Federation meets the needs of the national economic system and is regulated within the framework of the current tax legislation.

Tax system of the Russian Federation

The system of taxes and fees of the Russian Federation consists of federal, regional and local taxes, which are established in accordance with the Tax Code. Federal, regional and local taxes and fees are abolished by the Tax Code. In the Russian Federation, federal, regional or local taxes and fees not provided for by the Tax Code cannot be established.

The diagram shows current federal, regional and local taxes and fees.

Federal, regional and local taxes and fees in force in the Russian Federation

Characteristics of taxes and fees of the Russian Federation

	Name of taxes and fees	Characteristics of taxes and fees
Federal taxes and fees
	Value added tax	indirect tax, a form of withdrawal to the state budget of part of the cost of a good, work or service, which is created at all stages of the process of production of goods, work and services and is contributed to the budget as it is sold.
		an indirect tax, established primarily on consumer goods, is included in the price of goods.
	Personal income tax	direct tax, calculated as a percentage of total income individuals.
	Corporate income tax	a direct tax levied on the profit of an organization, defined as the amount of income reduced by the amount of expenses.
	Mineral extraction tax	direct tax levied on subsoil users, which include Russian and foreign organizations And individual entrepreneurs.
	Water tax	direct tax levied on organizations and individuals engaged in special and (or) special water use.
	Fees for the use of fauna and for the use of aquatic biological resources	are charged from organizations, individual entrepreneurs and individuals for obtaining, in accordance with the established procedure, permission for the extraction of wildlife objects, the extraction of aquatic biological resources in inland waters, in the territorial sea, on the continental shelf and in the exclusive economic zone of the Russian Federation, as well as in the Azov, Caspian , Barents Seas and in the area of the Spitsbergen archipelago.
	Government duty	charged authorized bodies when performing certain functions (registration, stamp duties, court fees, customs duties)
Regional taxes and fees
	Organizational property tax	direct tax, established on the property of organizations, based on average annual cost property classified as objects of taxation.
	Gambling tax	direct tax levied on organizations engaged in business activities in the gambling business.
	Transport tax	a direct tax levied on owners of registered vehicles.
Local taxes and fees
	Land tax	direct tax levied on organizations and individuals owning land.
	Property tax for individuals	direct tax, established on the property of individuals, based on the total inventory value property classified as objects of taxation.
	Trade fee	a fixed payment levied on organizations and individual entrepreneurs engaged in trading activities.

For each tax, taxpayers, the object of taxation, the tax base, taxable period, tax rate, tax calculation procedure, tax payment procedure and deadlines. Payers of fees and elements of taxation are determined in relation to specific fees.

Article 18 of the Tax Code of the Russian Federation contains a list of special tax regimes:

taxation system for agricultural producers (single agricultural tax) – Chapter 26.1;
simplified tax system – Chapter 26.2;
taxation system in the form of a single tax on imputed income for individual species activities – Chapter 26.3;
taxation system for the implementation of production sharing agreements - Chapter 26.4;
patent taxation system – Chapter 26.5.

Special tax regimes provide for a special taxation procedure, exemption from payment of certain taxes and fees, in return taxpayers pay tax in accordance with in a special manner according to a special tax regime.

Special tax regimes create conditions for taxpayers, under which they do not pay taxes under the general taxation system. Special tax regimes make it possible to achieve the following goals in the field of taxation and the functioning of the tax system of the Russian Federation:

Increasing the efficiency of regulation of certain sectors of the national economic system within certain areas of activity that are subject to the conditions for the application of special tax regimes;
Simplification tax accounting, taxation, payment of taxes for taxpayers applying special tax regimes;
Correction and optimization of the tax system based on the development of an individual approach to certain categories of entrepreneurs, taking into account the nature and scale of their entrepreneurial activity;
Increasing the efficiency of small businesses by simplifying administrative, tax and management accounting in the field of taxes, fees and insurance premiums.

It should be noted that the general tax regime, being the main one, is applied by business entities by default until the corresponding application is submitted to tax authority on the transition to one of the special tax regimes.

Thus, we can conclude that special tax regimes are provided in the tax system of the Russian Federation in order to maximize tax relief for small businesses. Moreover, any special tax regime allows you to replace several basic taxes with one single one.

In 2016, chapter “2.1” was introduced into the Tax Code Insurance premiums in the Russian Federation". Insurance premiums are federal and are obligatory for payment throughout the Russian Federation. The procedure for establishing insurance premiums includes determining the payers of insurance premiums, the object of taxation, the basis for calculation, the billing period, the tariff, the procedure for calculating, the procedure and deadlines for paying insurance premiums In this case, the object of taxation and the basis for calculating insurance premiums can be determined in relation to separate categories payers of insurance premiums. Insurance premiums are regulated by Chapter 34 of the Internal Revenue Code.

The main goals of the reform of transferring the functions of administering insurance premiums to the Federal Tax Service:

creating conditions for reducing administrative costs for entrepreneurs;
maintaining the procedure for calculation, payment, calculation base, tariffs, benefits;
optimization of the administration of insurance premiums, reduction in the number of checks and reporting forms.

As a result, the Federal Tax Service, in addition to administering taxes and fees, from 01/01/2017 is vested with the authority to administer the following insurance contributions:

insurance contributions for compulsory pension insurance;
insurance contributions for compulsory social insurance;
insurance premiums for compulsory health insurance.

Thus, we can conclude that currently the system of taxes and fees of the Russian Federation includes a set of existing taxes, fees and insurance premiums, the responsibilities for the administration of which are assigned to the Federal Tax Service, including in terms of carrying out events tax control and the use of government coercive measures.

Directions for increasing the efficiency of the tax system of the Russian Federation

There are four objective prerequisites for increasing the efficiency of the tax system of the Russian Federation:

Current conditions macroeconomic instability and the consequences of this situation for the national economic system;
Unfavorable geopolitical situation and unfounded Russophobic sanctions imposed by Western politicians;
The need for large-scale industrialization and intensification of domestic production;
Transition to a digital economy.

In conditions of macroeconomic instability, volatility risks have a negative impact on the financial and economic activities of business entities economic environment, which negatively affects the tax system. In this regard, consistency and interaction of individual approaches to the development of the tax system is required in order to maintain a balance of interests, taking into account the need to pay tax payments. In general, macroeconomic factors are associated with the state of market conditions, fluctuations interest rates etc.

The geopolitical and macroeconomic situation in the country directly affects the tax system: a favorable external environment and the general macroeconomic situation within the country create the preconditions for increasing volumes economic activity, the emergence of new economic entities, increasing the tax base, tax payments, and budget revenues. Taken together, this creates conditions for the intensification economic development and increasing economic growth rates. In 2015-2017, there was a complication of the conditions for carrying out financial and economic activities, due, among other things, to sanctions against Russia by the EU and the USA and a number of their satellites, the volatility of the ruble exchange rate at the beginning of 2016 and other factors. Back in September 2015, Deputy Minister of Foreign Affairs: “We must proceed from the fact that sanctions are for a long time.” Increasing the efficiency of the tax system will help offset the negative consequences of macroeconomic instability and sanctions, including by attracting foreign investors and stimulating the export of Russian-made products.

In conditions of intense competition from transnational corporations and Western companies, it is necessary to carry out large-scale industrialization and intensify domestic production, including export-oriented products with high added value

In connection with the transition to the digital economy in 2017, the Government of the Russian Federation approved the program " Digital economy Russian Federation". In terms of scale, cumulative effect and impact on national economy this program is comparable to the state plan for electrification of Russia in the 1920s, which laid the foundation for industrialization. This also requires improving the efficiency of the tax system.

It should be noted that no radical measures are planned in the tax system; on the contrary, priority areas are associated with the following aspects:

increasing the efficiency of the tax system;
adjustment of certain aspects of taxation for individual taxes and fees without significant changes;
moratorium on promotions tax burden;
simplification of formal aspects of taxation;
simplification of payment of taxes, fees and insurance premiums;
development of electronic interaction between taxpayers and tax authorities;
increasing the transparency of financial and economic activities of economic entities;
eliminating opportunities for tax evasion.

From point of view integrated approach To increase the efficiency of the tax system of the Russian Federation in relation to business entities, it is necessary to:

ensuring stability of business conditions;
the use of budgetary and tax instruments for the implementation of state economic policy;
creation of uniform business conditions;
development of tax infrastructure to ensure the functioning of the tax system in the digital economy.

In order to improve the conditions for doing business within the current tax system, it is necessary to implement the following areas:

simplification of registration procedures for legal entities and individual entrepreneurs;
reducing the cost of using CCP;
support for the export of industrial products;
bringing tax and accounting closer together.

As promising measures to improve the tax system, a set of measures is proposed aimed at increasing the efficiency of the tax system of the Russian Federation, taking into account the identified prerequisites and current conditions.

Directions for improving the tax system of the Russian Federation

In the fiscal sphere	At the macroeconomic level	In the field of tax administration
Stabilization of the tax system to ensure fiscal sustainability	Creation of tax incentives for large-scale industrialization and intensification of domestic production	Improving the system of special tax regimes, including expanding the list of activities for the patent system, reducing rates under the simplified system
Financial stabilization and maintaining low inflation rates	Tax support and stimulation of investment activities	Simplification of the procedure for calculating and deducting VAT paid as part of an advance payment, simplification of confirmation of the validity of exemption from VAT payment
Continuation of the policy of deoffshorization of the Russian economy	Increasing the tax competitiveness of the Russian Federation at the global level	Introduction of special tax benefits newly created industrial enterprises.
Maintaining a moratorium on increasing the tax burden until 2020.	Tax support for domestic full-cycle manufacturers	Increasing excise taxes on alcohol, tobacco products, and electronic cigarettes.
Tax support and incentives for doing business in priority development areas in the Far East and Eastern Siberia		Changing the procedure for calculating penalties depending on the length of delay to 1/150 of the key rate
Tax and administrative support for the functioning of free economic zone in Crimea and Sevastopol		Exemption of micro-enterprises from paying tax payments using a simplified taxation system

The proposed measures will improve the efficiency of the tax system of the Russian Federation, taking into account the global and macroeconomic challenges that are currently facing and may arise in the near future. In many ways financial security and conduct of sovereign financial policy The Russian Federation depends on the stability of taxation and the flexibility of the tax system. In modern conditions, the tax system must be adequate to the current socio-economic situation and help increase investment attractiveness.

conclusions

The tax system of the Russian Federation includes taxes, fees, insurance premiums, tax legislation and tax authorities. The effectiveness of its functioning is determined by the targeted tax component: the establishment and collection of taxes, fees and insurance contributions to the budget of the Russian Federation on the basis of current tax legislation.

The Russian Federation has a three-tier system of taxes and fees: federal taxes and fees, regional taxes and fees, local taxes and fees. The tax system performs four functions: fiscal, regulatory, control and distribution.

The proposed directions for increasing the efficiency of the functioning of the tax system of the Russian Federation are determined in accordance with the identified prerequisites and taking into account the global and macroeconomic challenges that the Russian Federation currently faces and may arise in the near future. Based on the results of the study, it should be noted that currently the most important task of the economy is to overcome the slowdown in economic growth, which will increase budget revenues of the Russian Federation and achieve balanced economic development.

We discussed the concept of the state tax system in. We will tell you about the structure of the Russian tax system in this material.

Composition of the tax system of the Russian Federation

The structure of the tax system of the Russian Federation provides for the allocation of levels tax systems and the elements of the tax system that characterize these levels.

The tax system of the Russian Federation consists of levels (Article 12 of the Tax Code of the Russian Federation):

federal;
regional;
local.

Moreover, each of the levels of the tax system of the Russian Federation consists of certain elements that characterize this level and ensure implementation.

Such elements include:

taxes, fees and insurance premiums;
taxpayers, payers of fees and insurance premiums;
tax authorities;
legislation on taxes, fees and insurance premiums.

Moreover, if the first element of the structure characterizes exclusively one of the levels of the tax system, then subsequent ones can simultaneously belong to different levels. Thus, a taxpayer can pay simultaneously federal, regional and local taxes, and, accordingly, the same tax authority where this taxpayer is registered ensures control over the timeliness of calculation and payment of taxes at all levels.

Moreover, each specific element in the structure of the tax system can be further detailed. So, in particular, in relation to federal, regional or local tax such subelements are (clause 1 of article 17 of the Tax Code of the Russian Federation):

object of taxation (for example, sales of goods, property, profit, income);
tax base (cost, physical or other characteristics of the object of taxation);
tax period (the period of time at the end of which the tax base is determined and the tax payable is calculated);
tax rate (value tax charges per unit of measurement of the tax base);
tax calculation procedure;
procedure and deadlines for tax payment.

The specified subelements of taxes in the structure of the tax system are mandatory. Tax benefits and grounds for their application may be added to them (clause 2 of article 17 of the Tax Code of the Russian Federation).

Accordingly, other elements of the tax system can be presented with a greater degree of detail. For example, tax authorities are the Federal Tax Service and its territorial bodies (Federal Tax Service departments for constituent entities of the Russian Federation, interregional Federal Tax Service inspections, Federal Tax Service inspections for districts, districts in cities, cities without district divisions, Federal Tax Service inspections at the interdistrict level) (

The concept and essence of taxes and fees

Taxes and fees are central concepts tax law. The definition of these concepts is contained in Article 8 of the Tax Code of the Russian Federation.

1. In accordance with 1 of the specified article Tax Code of the Russian Federation tax -this is a mandatory, individually gratuitous payment levied on organizations and individuals in the form of alienation of what they have by right of ownership, economic management or operational management Money in order to financial security activities of the state and (or) municipalities.

2. a mandatory fee levied on organizations and individuals, the payment of which is one of the conditions for the commission in relation to fee payers government agencies, local government bodies, other authorized bodies and officials legally significant actions, including the granting of certain rights or the issuance of permits (licenses).

3. The tax is considered established if the required legal procedure(all over the world a tax can only be established by an act of parliament - a law), and also determined taxpayers And mandatory elements of taxation:

object of taxation;

the tax base;

taxable period;

tax rate;

tax calculation procedure;

procedure and deadlines for tax payment;

IN necessary cases when establishing a tax, the act of legislation of the Russian Federation on taxes and fees may also provide tax benefits and the reasons for their use by the taxpayer. When setting fees the law must determine them payers And elements of taxation in relation to specific fees.

Taxes - mandatory fees and payments collected by the state from individuals and legal entities to the budgets of the appropriate level or in off-budget funds at the rate established in legislative order. Payments are forced and free of charge.

Taxes are a flexible tool for influencing an economy in constant flux: they help to encourage or restrain certain types of activities, direct the development of certain industries, influence the economic activity of entrepreneurs, balance effective supply and demand, and regulate the amount of money in circulation.

Taxes are one of the oldest financial institutions. They arose along with commodity production, the division of society into classes and the emergence of a state that required funds to maintain the army, courts, officials and other needs. “The economically expressed existence of the state is embodied in taxes,” emphasized K. Marx.

The function of a tax is a manifestation of its essence in action, a way of expressing its properties.

Taxes perform three important functions:

1. Ensuring financing of government expenditures (fiscal function),

2. Maintaining social balance by changing the ratio between the incomes of individual social groups in order to smooth out inequality between them (social function),

3. Government regulation economy (regulatory function).

The concept and essence of taxes and fees 1. Taxes and fees are the central concepts of tax law. The definition of these concepts is contained in Article 8 of the Tax Code of the Russian Federation. The most consistently implemented function of taxes is fiscal. It manifests itself in the provision of the state financial resources necessary for the implementation of its activities. Through the implementation of the fiscal function, a centralized money fund state, it becomes possible to redistribute part of the value of national income in favor of certain groups of society.

Thus, the fiscal function creates objective conditions for state intervention in the economy, which is implemented through the regulatory function of taxation.

The regulatory function of taxes is as follows:

1. Establishment and change of the taxation system,

2. Determination of tax rates, their differentiation,

3. Providing tax benefits.

The regulatory function of taxes in modern conditions is not only to free profits and income from taxes as much as possible, but rather to strive to create a strict quantitative relationship between the amount of tax benefits provided to a business entity and its specific business shares.

Doctor economic sciences D. Chernik defines the essence of taxes as “the withdrawal by the state for the benefit of society of a certain part of the gross domestic product in the form of a mandatory contribution.

Structure of the tax system of the Russian Federation

The totality of taxes provided for by law and mandatory payments levied in the state, as well as the principles, forms and methods of their establishment, modification, cancellation, payment, collection and control form the tax system.

The tax system of the Russian Federation is represented by a set of taxes, fees, duties and other payments levied in accordance with the established procedure on the territory of the country.

When forming a tax system, we proceed from the following series of principles:

1. Types of taxes, the procedure for their calculation, payment deadlines and liability for tax evasion have the force of law.

2. The combination of stability and flexibility of the tax system should ensure compliance with the economic interests of participants social production. The rules for applying taxes should be stable: rates, types, elements of the tax system should rarely change when economic conditions change, since this allows planning activities.

3. A mechanism for protection against double taxation is required.

4. Taxes should be divided according to withdrawal levels.

5. Tax rates should be the same for all enterprises. Equal incomes under equal conditions for their receipt should be subject to equal taxes. Different taxes should be levied on equal incomes under different conditions of their receipt.

6. The single tax rate should be supplemented by a system of tax incentives that are targeted and targeted in relation to social sphere, stimulation of scientific and technical progress, protection environment. As a rule, active support for entrepreneurship is mandatory.

7. The taxation system must be comprehensive with skillful combination different ways taxation. The objects of taxation are varied: psychologically it is easier to pay many small taxes than one large one.

8. Simplicity, uniformity, accuracy, convenience in form, economy of collection, and avoidance of excessive weight are required. Taxes, according to the method of collection, can be direct or indirect. Direct taxes are levied by the government directly on the income and property of taxpayers. The object of the tax is income (salary, profit, interest, etc.) and the value of taxpayers’ property (land, fixed assets, etc.)

The construction of the tax system is characterized by the most significant functional internal relationships between its elements. What are these relationships? 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 implemented in the tax system in full.

Taxpayers can, to some extent, exert a reverse influence on other elements of the tax system, in particular, appeal decisions of tax administrations, indirectly influence legislation through the right to vote, and interpret all legislative ambiguities in their favor, but they, of course, occupy the most subordinate position. This is due to the main feature of the tax - its mandatory nature and the dominant function of tax payment - fiscal.

The most significant inverse effect on legislative framework provides tax administration, which in the process of operation reveals inconsistencies and inconsistencies in tax legislation.

The tax system is subject to constant change under the influence of both internal and external system factors (influences), i.e. it is not a static, but a dynamic system.

The tax system of the Russian Federation is built on a territorial principle and consists of three levels depending on the level of management of the taxation process: federal (at the level of the Russian Federation), regional (at the level of republics within the Russian Federation, territories, regions, cities of federal significance) and local (at the level of municipal formations).

In its own way general structure, the principles of construction and the list of tax payments, the Russian tax system mainly corresponds to the tax systems of legal entities and individuals operating in countries with market economies.

First of all, the tax system of the Russian Federation must be characterized as a set of federal, regional and local taxes. The first part of the Tax Code of the Russian Federation establishes a total of fourteen types of taxes and fees, including nine federal, three regional and two local taxes. In addition, the Tax Code of the Russian Federation provides for the possibility of applying special tax regimes in which the corresponding federal taxes are established with simultaneous exemption from the payment of certain federal, regional and local taxes. Currently, the Russian tax system has four types of such taxes.

A special place in the Russian tax system is occupied by the unified social tax, revenues from which are credited both to the country's budget system and to the corresponding state extra-budgetary social funds.

At the same time, it is important to emphasize that the list of regional and local taxes has become exhaustive, i.e. Not a single legislative body of a subject of the Federation or a representative body of local self-government has the right to introduce a single tax not provided for by the Tax Code of the Russian Federation. This has qualitatively changed the business conditions for enterprises and quite sharply increased their confidence in the inviolability of the tax system.

The Russian tax system in terms of the relationship between indirect and direct taxation was conceived on the basis that the fiscal task should be carried out primarily indirect taxes, while direct taxes are the role of an economic regulator of the income of corporations and individuals. At the same time, the Russian tax system to ensure the revenue side state budget from the moment of its formation and throughout the entire period of formation, it is considered to be a system with a predominance of indirect taxation.

However, it should be especially noted that the level of direct tax collection exceeds the same indicator for indirect taxes. In particular, from 1997 to 2000, the income tax collection rate was at least 74-96.5%, while in the same period the VAT collection rate was 63-82.9%. Therefore, actual indirect tax revenues were lower than the volumes budget revenues from direct taxation.

To date, revenues from taxes and fees of special tax regimes have been distributed as follows: VAT - 29.7%, mineral extraction tax - 14.9%, corporate income tax - 8.3%, excise taxes - 1.8%, etc.

The state's tax system is a necessary tool for performing its most important functions and tasks. The structural organization of the tax system is the main indicator of economic and social development countries.

The tax system of the Russian Federation began to operate in 1992 simultaneously with the adoption of the law “On the Fundamentals of the Tax System of the Russian Federation.” Terms were introduced income tax, excise tax, value added tax (VAT).

For 25 years Russian system taxation has been repeatedly changed and subjected to reforms and innovations.

At the beginning of 1999, the first part of the Tax Code of the Russian Federation came into force. On January 1, 2001, the second part of the law came into force. The Tax Code of the Russian Federation has become the most important legislative and legal act of the Russian Federation, defining the relationship between the state and the taxpayer, the functions, structure and elements of the state taxation system.

Tax system of the Russian Federation briefly

The general characteristics of the tax system of the Russian Federation express it as the most important source of revenue for the state budget at all levels and the foundation for the high-quality and timely implementation by the state of its functions in managing cash flows and the economy.

The tax system of the Russian Federation is a complex of taxes, fees and other tax payments introduced federal legislation of the Russian Federation, as well as regulatory legal acts of regions and local governments.

The concept of a tax system also includes the totality of relationships between taxpayers and the state.

Principles of building the tax system of the Russian Federation

The basics of building the Russian tax system are described in Art. 3 Tax Code of the Russian Federation. In general, it is worth classifying the following principles for constructing a tax system:

Justice. Any Russian citizen is obliged to pay taxes legally established in the Russian Federation. At the same time, when determining the tax, it is taken into account whether the citizen is capable of paying it in fact.
Certainty. To establish a tax, clearly defined elements of the tax system are necessary. Ambiguous interpretations of legislation are interpreted in favor of the taxpayer.
Equality. The law prohibits differentiation of tax rates and the provision of unjustified preferential treatment based on the citizenship of the taxpayer, his property or capital. In addition, taxes cannot be applied differently on account of nationality, religion, social status, race.
Convenience. Laws must be clearly formulated so that a Russian citizen is informed about the need to pay a certain type of tax, its amount and the time frame for making the payment. The implementation of this principle is aimed at the timely execution by citizens tax obligations before the state, as well as to exclude abuse of the powers of the tax authorities.
Economical. Necessity economic justification imposed taxes and fees. Payments that contradict the constitutional foundations of Russia are unacceptable.

Thus, the principles of the tax system are aimed at compliance with Russian legislation and constitutional framework.

Structure of the tax system of the Russian Federation

The structure of the tax system involves its division into taxation levels. Each level consists of elements corresponding to it, characterizing and enabling the system to efficiently perform its assigned functions.

Levels of the Russian tax system

The tax system of the Russian Federation consists of 3 levels (Tax Code of the Russian Federation, Art. 12):

Federal.
Regional.
Local.

Tax system: classification of taxes in the Russian Federation

Art. 12 of the Tax Code of the Russian Federation classifies the following types of taxes depending on the level:

Federal. Must be paid by taxpayers in mandatory throughout Russia, with the exception of exemptions provided in connection with the use of special tax regimes, which are described in paragraph 7 of Article 12 of the Tax Code of the Russian Federation. You can read more here.
Regional. Taxes established by the Tax Code of the Russian Federation and regional laws subjects of the Federation and subject to mandatory payment on their territory. What taxes are these and who pays them are in our article.
Local. Taxes and fees levied in municipalities in accordance with the tax legislation of the Russian Federation, the laws of constituent entities and municipalities. You will learn about them here.

Elements of the tax system

The taxation mechanism consists of a subject and an object, the tax rate and the benefits provided for its payment.

The Russian tax system is represented by the following constituent elements:

Types of taxes, fees and other tax payments.
Rights and responsibilities of citizens and tax system authorities.
Methods and types of control in the tax sphere.
Responsibility for violations of legal acts of tax legislation.
Grounds for establishing a tax and the emergence of an obligation to pay it.
Principles of establishing taxes.
Inspections, examinations, registration of taxpayers.
The procedure for challenging and appealing actions or inactions of employees of the Russian tax system.

Functions of the tax system

The tax system of the Russian Federation as a combination of elements performs a number of functions. These functions are:

Fiscal. The tax system of the Russian Federation is a guarantor of security cash receipts state budget.
Regulatory. Consists in achieving the intended objectives in the tax public policy. Taxes and the tax system are recognized as a powerful tool for regulating the economy, investment growth rates, supply and demand, and employment.
Distributive. Expressed in distribution tax funds for budgets of all levels.
Stimulating. Various benefits allow promising sectors of the economy to develop effectively.
Test. Allows the state to control financial activities taxpayers, including their income and expenses. The tax system is developing dynamically, therefore, with the help of control, the feasibility of innovations in it is also assessed.

Latest news about changes in the general tax system

When using this taxation system, the entrepreneur pays greatest number taxes:

Income tax (for legal entities);
Income tax for individuals and individual entrepreneurs;
Value added tax;
Insurance premiums;
Other taxes.

In the new year, the main changes will affect value added tax. Already known last news– tax authority during desk audit will accept clarifications on VAT only for systems electronic communications, and not in paper form. Also for late submission faces a fine of 5,000 rubles.

« In particular, there may be an increase in the VAT rate itself in 2017. It is planned to increase the tax from 18% to 20%. And the preferential rate - from 10% to 12%, with its subsequent annual increase by 2%, in order to ultimately equalize the benefit with the basic tax rate", writes Russian Tax Courier.

Attention! Current tax legislation allows the use of mixed taxation - the simultaneous use of more than one system. For example, general system taxation for basic calculations and single tax on imputed income for certain types of activities.

What changes will affect the simplified taxation system?

The most common tax system - here all major taxes are replaced by one. The entrepreneur himself chooses which formula to use to pay the tax:

“Income minus expenses” – 15%
“Income” – 6%.

This system was designed to reduce the burden on small businesses. As in the previous case, the simplified taxation system will also undergo some changes next year.

Firstly, it is planned to increase the income limit to 120 million rubles. This means that a larger circle of entrepreneurs will be able to apply the simplified tax system than at present. At the same time, new limits will be fixed until 2020, and will not be indexed annually by the deflator coefficient. Entrepreneurs using OSNO will be able to switch to a simplified system if their profit over the last nine months has not exceeded 59 million rubles.

Secondly, rates are expected to decrease – from 6 and 15 percent to one and five, respectively. But this will not happen in all regions - in 70 out of 85. Another change will be a decrease tax rate By tax contributions for employees - from 30% it will decrease to 25%. This cannot be called significant savings, but it will still bring some relief to business.

Formula for calculating the single tax on imputed income in Russia

Typically, this system is chosen by entrepreneurs engaged in the trading sector. Here the tax amount is not calculated based on the specific amount received for reporting period income, but at a fixed rate.

The main change in UTII in 2017 will be the ability to reduce the amount of tax on personal contributions independently. That is, if an individual entrepreneur works alone, without employees, then starting next year he will be able to reduce the amount of tax specifically for himself.

Unified agricultural tax - latest news for farmers

All legal entities and individual entrepreneurs engaged in the agricultural industry in Russia pay a single agricultural tax in the amount of six percent of the amount of income reduced by the amount of expenses.

Like other systems, the coming 2017 will bring changes for the Unified Agricultural Tax – amendments to Art. 246.2 and 246.3 of the Tax Code of the Russian Federation, according to which revenue from services provided to third-party agricultural producers will be equal to agricultural revenue. In other words, if a farmer helps another farmer prepare feed or harvest crops and receives monetary compensation for it, this will be considered agricultural income.

What to expect from the patent taxation system for entrepreneurs in the Russian Federation

This system is used by those entrepreneurs whose activities fall under certain types economic activity. Currently, the patent taxation system is applied to 63 types of activities.

In summer current year Chairman of the Government of the Russian Federation Dmitry Medvedev proposed extending the PSN to all OKVEDs. At the same time, he noted that the regions will make this decision independently. There is no official confirmation yet, but if the proposal is accepted and implemented, then we can say with confidence that the number of self-employed people in the country will increase significantly.