Introduction

This topic - “Tax system of the Russian Federation” - is complex, interesting and at the same time important, because one of the most important conditions for stabilization financial system of any state is to ensure sustainable tax collection and proper discipline of taxpayers. Knowledge of the basics of this topic is relevant both for those who are engaged in doing business in our country, and for those who are just planning to organize it. Indeed, for its successful establishment, it is very important to choose a suitable taxation system at the stage of business formation. The effective functioning of the entire national economy depends on how well the taxation system is structured.

Tax collection is the oldest function and one of the main conditions for the existence of the state and the development of society on the path to economic and social prosperity. As is known, taxes appeared with the division of society into classes and the emergence of statehood, as contributions from citizens necessary to maintain public authority. In the history of the development of society, not a single state has been able to do without taxes, since in order to fulfill its functions of meeting collective needs it requires a certain amount Money, which can only be collected through taxes. Based on this, minimum size The tax burden is determined by the amount of state expenses for performing the minimum of its functions: management, defense, court, law enforcement - the more functions assigned to the state, the more taxes it must collect.

Quite close attention is paid to the tax system, since the state, through taxes, will be able to successfully solve economic, social and many other public problems.

The purpose of this work is to reveal the tax system of the Russian Federation, its essence, structure, principles of construction, classification of taxes, functions and role of taxation in economic system societies, types of existing taxation systems, their pros and cons.

To study these issues in my work, I reviewed 3 chapters. The first chapter is devoted to studying the principles of construction tax system, its essence, functions and legal basis. The second chapter is about the structure of the tax system and types of liability for violation of tax laws. The third chapter reveals the types of taxation systems that exist on the territory of the Russian Federation.

tax system legislation

Chapter 1. Concept, essence, role and principles of the tax system.

1.1 The essence of the tax system and taxes and their role in the state economy

Tax system of the Russian Federation - This is a system of social relations regulated by the rules of law that develops in the field of taxation, based on certain principles.

The tax system of the Russian Federation is a combination of:

· tax and fee systems of the Russian Federation;

· systems of tax legal relations;

· systems of participants in tax legal relations;

· regulatory framework for taxation.

In addition, the elements of the tax system include the principles of its organization and functioning, as well as the rules tax law.

In a broad sense, taxes refer to mandatory payments to the budget made by legal entities and individuals. The socio-economic essence, the internal content of taxes is manifested through their functions. 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. State regulation of the economy (regulatory function).

The regulatory function means that taxes, as an active participant in redistribution processes, have a significant impact on reproduction, stimulating or restraining its pace, strengthening or weakening capital accumulation, expanding or reducing the effective demand of the population.

The fiscal function is the main one, characteristic of all states. With its help, state monetary funds are formed, that is, material conditions for the functioning of the state, and a real opportunity is provided for redistributing part of the value of national income in favor of the least affluent social strata of society. The fiscal function of taxes determines the regulatory function, because creates objective preconditions for state intervention in economic relations.

However, the regulatory role of taxes in Russia's market relations, which they should play, is still weakly manifested. This is explained by the fact that federal taxes pursue, first of all, fiscal goals, hence their main high severity, and the stability of the economy prevents the manifestation of the tax mechanism as a tool for effective influence on the production process. However, recently, with the entry into force of the Tax Code of the Russian Federation, when adopting additions and changes to these taxes, their regulatory significance began to be taken into account.

The taxation system adopted by law is a practical tool for redistributing the income of potential taxpayers, therefore, it is current system taxation gives an idea of ​​the completeness of use of the functions inherent in taxation, i.e. on the role of the tax system (Appendix 1).

All taxes contain the following elements:

- tax object– this is property or income subject to taxation;

-tax subject– this is the taxpayer, i.e. natural or legal person;

- tax source– i.e. income from which tax is paid;

- tax rate– the amount of tax per unit of tax object;

- tax benefit– full or partial exemption of the payer from tax.

According to the Law of the Russian Federation “On the Fundamentals of the Tax System in the Russian Federation” of December 27, 1991, a tax, fee, duty and other payments are understood as a mandatory contribution to the budget of the appropriate level or to an extra-budgetary fund, made by payers in the manner and under the conditions determined by law acts. The totality of taxes, fees, duties and other payments levied in accordance with the established procedure forms the tax system.

Thus, in accordance with the Tax Code in Russia, a tax is understood as a mandatory, individually gratuitous payment levied on organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management, for the purpose of financial security activities of the state and (or) municipalities; fee is understood as a mandatory contribution levied on organizations and individuals, the payment of which is one of the conditions for the commission of fees in relation to payers of fees government agencies, local government bodies, other authorized bodies and officials of legally significant actions, including the granting of certain rights or the issuance of permits (licenses).

1.2 Tax classification. An association tax payments into the system allows them to be classified according to various criteria. This makes it possible to better understand the essence and mechanism of their action. Taxes are classified as follows: - by subjects of payment, which means that they are divided into taxes levied from legal entities and taxes paid by individuals. At the same time, there are a number of taxes common to legal entities and individuals. These include land tax, taxes on road funds - according to collection methods. On this basis, a distinction is made between direct and indirect taxes. Direct taxes include taxes on income and property. Direct taxes involve the direct withdrawal of a portion of taxation income. Indirect taxes from direct ones, paid from income or property, to those that are included in the form of a premium in the price or tariff for services. Legally, the obligation to pay indirect taxes entrusted to the enterprise producing goods or services or the enterprise selling them. But these enterprises are not actual taxpayers in relation to indirect taxes. Due to the fact that they are included in the prices of goods or services, the actual taxpayer is the consumer, since it is he who purchases them at prices increased by the amount of services. The combination of direct and indirect taxes allows the state to more fully use both the fiscal and regulatory functions of taxes.

Direct taxes are difficult to pass on to the consumer. Of these, the easiest thing to deal with is taxes on land and other real estate: they are included in rent and rent, and the price of agricultural products.

Indirect taxes are passed on to the final consumer depending on the degree of elasticity of demand for goods and services subject to these taxes. The less elastic the demand, the more of the tax is passed on to the consumer. The less elastic the supply, the less of the tax is passed on to the consumer, and the more is paid out of profits. In the long run, supply elasticity increases, and an increasing share of indirect taxes is passed on to the consumer.

In the case of high elasticity of demand, an increase in indirect taxes can lead to a reduction in consumption, and in the case of high elasticity of supply, an increase in net profit, which will cause a reduction in investment or a transfer of capital to other areas of activity.

Depending on the nature of use, taxes are divided into taxes of general and targeted significance. Taxes of general importance are credited to the budget of the appropriate level (state, federal subjects, local) and are used as money fund, common for executive branch expenditures for various purposes. Target taxes, or special ones, are credited to state extra-budgetary trust funds for strictly intended use: Pension Fund, fund social insurance, mandatory fund health insurance, employment fund, land fund. - depending on the territorial level at which it is levied. The Law “On the Fundamentals of the Tax System” introduces a division of taxes into three types depending on their territorial level: 1. federal (their legal regulation is carried out by federal legislation); 2. regional (their legal regulation is carried out by federal and regional legislation; they are included in territorial budgets);3. local (legal regulation is carried out by federal and municipal legislation; credited to local budgets). However, the distribution of taxes between budgets may be different. The list of taxes determined by federal legislation is closed, i.e. regional and local authorities do not have the right to establish taxes or fees not provided for by the Tax Code of the Russian Federation. But regions and local authorities are granted fairly broad legislative powers in the tax sphere: the authorities of the constituent entities of the Russian Federation and local authorities can independently make decisions on the introduction of regional and local authorities on their territory. local taxes, determine tax benefits for these taxes, the rates of these taxes (but within the limits established by the Tax Code of the Russian Federation), as well as the procedure and deadlines for payment of these taxes. Thus, regional and local authorities cannot increase tax burden on their territory in excess of the limits established by federal legislation, but can create more favorable tax conditions for the population and organizations by establishing lower tax rates, providing various tax benefits, etc. up to the refusal to introduce all regional or local taxes. Federal taxes and fees are established by the Tax Code of the Russian Federation and are required to be paid throughout Russia. Federal taxes currently include 16 taxes: Indirect taxes:· value added tax (VAT); · excise taxes on certain types of goods (services) and certain types of mineral raw materials; · customs duties and customs fees; · tax on the purchase of foreign banknotes and payment documents denominated in foreign currency. Direct taxes:· tax on profit (income) of organizations; · tax on capital income; · income tax from individuals; contributions to state social off-budget funds;· taxes on subsoil use;· National tax;· tax on the reproduction of the mineral resource base; · tax on additional income from hydrocarbon production; · fee for the right to use objects of the animal world and aquatic biological resources; · forest tax; · water tax;· environmental tax; · federal licensing fees. Federal taxes go not only to federal budget, but in certain proportions and to the subfederal and local budgets, so 13% tax on profit is coming to the federal budget, and the rest - to territorial budgets, the share of receipt of other federal taxes to the federal budget is as follows: 75% VAT, 50% excise taxes on alcohol, vodka and liquor products, 20% tax on the purchase of foreign banknotes, 30% land tax, 100% other excise taxes, 100% income tax.

The Republic of Bashkortostan ranks third in terms of tax receipts among the subjects of the Volga region federal district and provides, along with the Republic of Tatarstan and the Samara region, the main share of tax contributions to budgets of all levels. During January-March 2010, the Republic of Belarus collected 37.1 billion rubles in taxes and other mandatory payments, administered by tax authorities without taking into account the revenues of the unified social tax to the federal budget. This data is provided by the Office of the Federal Tax Service for the Republic of Belarus.

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The system of Russian tax legislation is a set of regulations at various levels containing the rules of tax law:

* federal laws;

* laws and acts of the subjects of the Federation;

* departmental regulations and acts of local government.

The basis of Russian legislation is the concept of a system of laws on taxes of direct effect, which provides for the exclusion of the publication of by-laws that specify and develop them.

The Constitution of the Russian Federation states that “everyone is obliged to pay legally established payments and fees. Laws that establish new taxes and worsen the situation of taxpayers do not have retroactive effect. Legislative acts introducing new taxes and fees that improve the situation of taxpayers have retroactive effect.”

The general principles of taxation in Russia are enshrined in the Tax Code of the Russian Federation, which came into force on January 1, 1999. The Code establishes the system of taxes levied on the budget, as well as the general principles of taxation and fees. The Tax Code determines that the legislation on taxes and fees is based on the recognition of the universality and equality of taxation, the actual ability of the taxpayer to pay tax based on the principle of fairness. On January 1, 2001, part two of the Tax Code of the Russian Federation came into force.

The laws of the Russian Federation are divided into laws:

* general application (for example, the former Law “On Federal Tax Police Bodies”);

* O specific taxes(for example, the former Law “On Advertising Tax”).

Decrees of the President of the Russian Federation, firstly, establish independent rules of law, and secondly, are in the nature of instructions to governing bodies to develop regulations on taxation.

Decrees of the Government of the Russian Federation establish rates of excise taxes and customs duties, determine the composition of costs used for taxation, etc.

According to Art. 4 of the Code, federal and regional executive authorities, in cases provided for by the legislation on taxes and fees, may create regulatory legal acts on issues related to taxation and fees, which cannot amend or supplement the legislation on taxes and fees.” Local governments form, approve and execute the local budget, establishing local taxes and fees. Their tax policy must be consistent general principles taxation and fees determined by the Code.

An important place in the development of the Russian tax system is occupied by acts of the Federal Tax Service and the Ministry of Finance of the Russian Federation. In some cases, these documents may have regulatory significance, and their violation entails liability. But in general, their main task is to explain the methodology for enacting the law and its individual provisions. Letters, instructions and clarifications from the State Tax Service are normative in nature and are mainly devoted to the consideration of private tax situations.

Regulations Constitutional Court, solutions and definitions Supreme Court The Russian Federation plays a significant role in the tax sphere. Recent decisions of these bodies and the Supreme Arbitration Court provide an opportunity to protect the interests of taxpayers - appealing illegal decisions tax authorities V judicial procedure.

In addition to national legislation, relations in the tax sphere are also regulated by international legal treaties.

The limits of validity of tax regulations are determined in three aspects: in time; in space; in a circle of people.

The action of the law in time. According to Art. 5 of the Code, “acts of tax legislation come into force no earlier than one month from the date of their official publication and no earlier than the 1st day of the next tax period for the corresponding tax... Acts of legislation on fees come into force no earlier than one month from the date of their official publication... Federal laws introducing changes to the Code regarding the establishment of new taxes and (or) fees come into force no earlier than January 1 of the year following the year of their adoption...” The general rules for enacting regulations provide:

* acts of the President or Government: publication period - no later than 7 days after signing; the effective date is 7 days after publication, unless otherwise stated;

The same procedure is established for similar legislative acts at the regional and local levels. Regulatory acts of federal executive authorities must be registered with the Ministry of Justice of the Russian Federation. Even acts registered but not published in accordance with the established procedure do not entail legal consequences as they have not entered into force.

Acts of legislation may or may not have retroactive force in the cases specified in Art. 5 of the Code (diagram of Appendix 1).

Termination of a tax normative act is possible by its direct repeal, or by the adoption of a new act of equal (greater) legal force, or by the expiration of the normative act.

Action of tax acts in space. Acts of local government bodies apply to the territory they govern. Tax acts subjects of the Federation act only on the territory of a given subject, and federal authorities - exclusively and completely throughout the entire territory of Russia.

Effect of tax acts on a circle of persons. It is determined primarily by the principle of territoriality, according to which all legal entities and individuals who have an object of taxation in our country fall within the scope of Russian tax legislation. According to the residence principle, the obligation to pay tax applies to persons who are residents of the Russian Federation. The simultaneous operation of these two principles leads to international Double Taxation.

In Russia, tax laws are permanent. The laws apply regardless of whether the budget for the relevant year is approved. At the all-Russian level, holding a referendum on tax issues can't be. At the local level, a referendum can be held.

The tax system currently in force in Russia was formed by the beginning of 1992. But already in mid-1992 and in subsequent years, significant changes were made to it. New types of taxes have appeared, and changes have been made to existing ones.

The main provisions on taxes and fees in the Russian Federation are determined by the Constitution of the Russian Federation and the Tax Code of the Russian Federation.

The Tax Code of the Russian Federation defines the tax system as a set of federal, regional and local taxes, principles, forms and methods of their establishment, amendment and cancellation, payment and application of measures to ensure their payment, implementation tax control, as well as prosecution and penalties for violation of tax laws.

The principles of taxation were first formulated in the 18th century. the great Scottish researcher of economics and natural law Adam Smith (1725-1793) in his famous work An Inquiry into the Nature and Causes of the Wealth of Nations (1776). He identified five principles, later called the “Declaration of the Payer's Rights”:

§ Taxes should not be overly burdensome.

§ They must be understandable to taxpayers.

§ Every taxpayer must know what amount and when he must pay and why.

§ Taxes should be fair, and under similar circumstances different taxpayers should pay approximately the same taxes.

§ The state must be able to collect taxes without spending too much money on it.

Today these postulates are called classical principles of taxation. The implementation of these principles still remains a priority task of tax legislation.

The principles of building an effective tax system are sufficiently substantiated in tax theory and include the following:

Economic efficiency - the tax system should not interfere with the development of entrepreneurship and the efficient use of resources (material, labor and financial).

Certainty of taxation - the tax system must be structured in such a way that tax consequences adoption economic decisions by an entrepreneur (both a legal entity and an individual) were determined in advance and did not change for a long period of time. Thus, this principle practically coincides with the principle of stability of the tax system.

Fairness of taxation - this principle is fundamental when building a tax system and implies a fair approach to various taxpayers, as well as the priority of the interests of the taxpayer in the relationship between him and the tax administration.

Ease of taxation and low level costs of collecting taxes - tax legislation should contain simple language that is understandable to most taxpayers, and the procedure for collecting taxes should be relatively cheap.

The legislation implements the following basic principles for constructing the tax system:

a unified approach to taxation issues, including granting the right to receive tax benefits, as well as protecting the interests of all taxpayers;

a clear delineation of rights to establish and collect tax payments between different levels of government;

priority of the norms established by tax legislation over other legislative and regulatory acts that are not related to the norms of tax law, but to one degree or another affect taxation issues;

single taxation, meaning that the same object can be subject to one type of tax only once during the taxation period established by law;

determination of a specific list of rights and obligations of taxpayers, on the one hand, and tax authorities, on the other.

In world practice, a number of other principles of taxation are used, which include the principle of accessibility and openness of information on taxation; the principle of presumption of innocence; the principle of stability of tax legislation; the principle of creating maximum convenience for taxpayers; principle of taxation of the taxpayer's net income, etc.

Taxes, fees and duties are levied on the territory of Russia, which form the tax system of Russia. The law does not provide clear boundaries between these types of payments, since all of them have features of obligatory and non-equivalent nature.

With the introduction of the Tax Code of the Russian Federation, a new stage of tax reform began. The Tax Code of the Russian Federation replaces the Law of the Russian Federation of December 27, 1991 “On the Fundamentals of the Tax System in the Russian Federation” and becomes the main federal legislative act regulating the problems of taxation of legal entities and individuals. It establishes the principles for the construction and functioning of the tax system, the procedure for introducing, amending and canceling federal taxes, fees and duties, the principles for introducing regional and local taxes and other obligatory payments.

The Tax Code is based on the principle of justice, which means that each person must pay legally established taxes and fees based on the recognition of the universality and equality of taxation. Taxes and fees cannot be discriminatory and applied differently based on political, ideological, ethnic and other differences between taxpayers. It is not allowed to establish differential tax rates or tax benefits depending on the form of ownership, citizenship of individuals or place of origin of capital. The legislation implements the principle of unity of the state's tax policy, which is manifested in the establishment of a closed list of taxes valid on the territory of the Russian Federation. At the same time, three levels of the tax system are identified: federal, constituent entities of the Russian Federation and local. Regardless of the distribution of taxes by levels of the budget system, the relevant authorities can make decisions on individual issues of tax collection (determining specific rates, expanding the list of tax benefits, and so on) within their competence.

However, a pressing issue is, as already noted, the distribution of tax powers of federal authorities, authorities of constituent entities of the Russian Federation and local governments. An important fact is the significant reduction in the Tax Code of the Russian Federation in the number possible taxes. The list of taxes in force on the territory of the Russian Federation, approved by the Law “On the Fundamentals of the Tax System”, has been greatly reduced, which has allowed taxpayers to simplify tax accounting at enterprises, accountants to “relax” - there will be no need to remember a huge number of laws, instructions and other regulatory documents regulating the payment of taxes.

The Tax Code is designed to solve the following most important tasks:

building a stable, unified tax system for the Russian Federation with a legal mechanism for the interaction of all its elements within the framework of a single tax legal space;

development of tax federalism, which makes it possible to provide federal, regional and local budgets with income from assigned and guaranteed tax sources;

creation of a rational tax system that ensures a balance of public and private interests and promotes the development of entrepreneurship, revitalization investment activities and increasing the wealth of the state and citizens;

reduction of the overall tax burden (up to 34% of GDP);

formation of a unified tax legal framework;

improving the system of liability of payers for violation of tax legislation.

Particularly important for taxpayers are the provisions of the Tax Code that the obligation to pay tax is considered fulfilled if the taxpayer submits a payment order to the bank within the deadline established for the tax if there are sufficient funds in the account; a ban on giving retroactive effect to tax legislation that worsens the situation of taxpayers, and the requirement to publish acts of legislation on taxes and fees at least one month before they enter into force.

In accordance with the Tax Code of the Russian Federation, taxpayers and payers of fees are organizations and individuals who, in accordance with the Tax Code, are obliged to pay taxes and (or) fees, respectively.

At the same time, taxpayers and fee payers are guaranteed administrative judicial protection of their rights and legitimate interests.

With the adoption of the Tax Code, the concept of a tax agent was introduced into the tax system of the Russian Federation for the first time. Tax agents are persons who are entrusted with the responsibility for calculating, withholding from the taxpayer and transferring taxes to the relevant budget (extra-budgetary funds).

Also, for the first time, the Tax Code of the Russian Federation introduces the concept of representation in relations regulated by legislation on taxes and fees. Representation may be carried out through a legal or authorized representative.

Analyzing the adoption and enforcement of part one of the Tax Code of the Russian Federation, we can conclude that it was clearly hasty in nature, which could not but negatively affect the quality of the text itself of this fundamental document in the field of taxation. In addition, it has not yet been possible to solve one of the main problems: to create a unified comprehensive tax system in the Russian Federation, stabilize it at least within one financial year, and eliminate contradictions in legislative acts.

But, of course, the Tax Code of the Russian Federation contains a lot of positive things that will contribute to the development of the Russian economy and the streamlining of relations between government bodies and economic entities operating in the market.

The second chapter of the Tax Code of the Russian Federation is devoted to certain types of taxes.

Thus, Chapter 21 is devoted to value added tax, 22 - excise taxes, 23 - personal income tax, 24 - unified social tax, 25 - income tax of enterprises and organizations, 26 - mineral extraction tax, 26.1 - taxation system for agricultural producers, 26.2 - simplified taxation system, 26.3 - taxation system in the form of a single tax on imputed income, 25.4 - taxation system when implementing production sharing agreements, 27 - sales tax, 28 - transport tax, 29 - tax on gambling business, 30 - tax on property of organizations. These chapters provide a complete background on the concept, calculation and payment of each tax. More specific provisions are explained by letters and orders of the Ministry of Taxes and Duties of the Russian Federation, for example, methodological recommendations on the application of each chapter of Part 2 of the Tax Code of the Russian Federation, recommendations on the calculation and payment of each tax, filling out tax returns and other issues of applying the basics of taxation.

As a result of mastering the material in Chapter 2, the student should:

know

• o the main regulatory documents that define the modern tax system;
• o main directions and methods of tax control;

be able to

• o apply the conceptual and categorical apparatus in professional activities;
• o navigate the system of legislation regulating the field tax relations;
• o use legal norms in professional activities;

own

• o analysis methods tax problems in their connection with the socio-economic policy of the state;
• o skills in using legal norms in professional activities.

Regulatory and legal framework of the tax system of the Russian Federation

We ended the previous chapter with a story about the strategic challenges facing the country. Their implementation requires significant financial resources, including budget investments. The state of the budget revenues, which is the basis of financial stabilization, depends on criteria that influence each other. The main one is the condition and development tax base, i.e. the general situation in the economy, especially in its basic industries. And the second criterion is the efficiency of the country’s tax system. There is also an important third criterion - organization tax administration, which largely determines the population’s attitude towards taxes.

The fundamental document of legislation on taxes and fees is the Tax Code of the Russian Federation. It determines the principles of construction and functioning of the tax system, the procedure for introducing, amending and canceling federal taxes, fees and duties, as well as the basis for establishing regional and local taxes. It is stated in the Tax Code of the Russian Federation legal status taxpayers, tax authorities, tax agents, tax collectors, credit institutions and other participants in tax relations. The Code establishes the basic provisions for determining the objects of taxation, execution tax obligations, ensuring measures for their implementation, maintaining records of financial resources and tax accounting, holding taxpayers accountable for tax offenses, appealing the actions of tax authorities and their officials. In practice, we are talking about the formation of a new branch of law - tax law with a deep study of all elements, taking into account the global and accumulated Russian experience, as well as specific features of the development of the national economy.

The Tax Code of the Russian Federation has created a unified comprehensive tax system, defining the functions, powers and responsibilities of all levels of government in the implementation of tax policy.

Let us consider the structure of the general part of the Tax Code of the Russian Federation. It includes eight sections.

Section I consists of general provisions characterizing the legislation on taxes and fees, and establishing the system of taxes and fees in Russia.

The tax system, as in most large developed countries, is three-tier. It consists of federal, regional and local taxes, providing revenue to all levels of government. Special tax regimes are also reflected.

In Section II We are talking about taxpayers and tax agents, their rights and obligations, and representation in tax legal relations.

It should be noted that the Federal Law of November 16, 2011 No. 321-Φ3 introduced the concept of a consolidated group of taxpayers into this section.

A consolidated group of taxpayers is a voluntary association of corporate income tax payers on the basis of an agreement on the creation of such a group. The procedure and terms of the agreement are provided for in Section II of the Tax Code of the Russian Federation. The purpose of the consolidated group of taxpayers is the calculation and payment of corporate income tax, taking into account the total financial result economic activity.

The responsible participant in a consolidated group of taxpayers is responsible for calculating and paying income tax for this group. Participants in a consolidated group of taxpayers are required to submit to the tax authorities, within the time limits established by the Tax Code of the Russian Federation, the required documents and other information when the tax authority carries out tax control measures in connection with the activities of the consolidated group of taxpayers.

We emphasize that in accordance with the agreement on the creation of a consolidated group of taxpayers, organizations that meet the conditions established by the Tax Code of the Russian Federation are united on a voluntary basis without creating a legal entity for the purpose of calculating and paying income tax.

Federal Law No. 336-ΦZ of November 28, 2011 introduced the concept of taxpayer participation in an investment partnership agreement into the same section.

A taxpayer who is a party to such an agreement independently fulfills the obligations to pay corporate income tax and personal income tax arising in connection with his participation in the investment partnership agreement.

The obligation to pay taxes and fees not specified above, but arising in connection with the implementation of an investment partnership agreement, rests with the participant in such an agreement - the managing partner responsible for maintaining tax records.

The managing partner is recognized as a tax agent for the income of foreign persons from participation in the investment partnership. He is obliged:

• - send to the tax authority at the place of your registration a copy of the investment partnership agreement, report its termination, report the fulfillment, termination of the functions of the managing partner no later than five days from the date of conclusion the said agreement, its termination, commencement, termination of the functions of a managing partner;
• - maintain separate tax records for the operations of the investment partnership in the manner established by Chapter. 25 Tax Code of the Russian Federation;
• - submit to the tax authority at the place of your registration a calculation of the financial result of the investment partnership. The form for calculating the financial result of an investment partnership is approved by the Ministry of Finance of Russia;
• - inform the tax authority at the place of your registration about the opening or closing of accounts of an investment partnership within seven days from the date of opening or closing of such accounts;
• - in the manner and within the time limits established by the investment partnership agreement, but no later than 15 days before the end of the deadline for submitting tax returns (calculations) for corporate income tax to the tax authority, provide the parties to the agreement with a copy of the calculation of the financial result of the investment partnership and information about the income due to each of which the share of profit (loss) of the investment partnership. The managing partner provides the partners with information on each type of income, the tax base for which is determined separately;
• - provide participants in the investment partnership agreement with the information provided for by the Federal Law of November 28, 2011 No. 335-ΦP “On Investment Partnership”;
• - the managing partner responsible for maintaining tax records, in relations related to the conduct of affairs of the investment partnership, has the same rights as taxpayers.

Section III speaks about tax authorities and government bodies close to them, namely customs authorities, financial authorities, internal affairs authorities, investigative authorities.

Section IV are installed general rules fulfillment of the obligation to pay taxes and fees, in particular, the objects of taxation are established.

Here we will pay attention to Art. 66 "Investment tax credit" Tax Code of the Russian Federation.

Investment tax credit represents such a change in the tax payment period in which the organization is given the opportunity, within a certain period and within certain limits, to reduce its tax payments with the subsequent stage-by-stage payment of the loan amount and accrued interest.

An investment tax credit can be provided for corporate income tax, as well as for regional and local taxes for a period of one to five years, and in exceptional cases - up to ten years.

The reduction is made for each payment of the corresponding tax for which an investment tax credit is granted, for each reporting period until the amount not paid by the organization as a result of all such reductions (the accumulated amount of the credit) becomes equal to the amount of the credit provided for by the relevant agreement.

The procedure for reducing tax payments is determined by the concluded investment tax credit agreement.

In every reporting period(regardless of the number of investment tax credit agreements) the amounts by which tax payments are reduced cannot exceed 50% of the corresponding tax payments determined by general rules excluding the presence of investment tax credit agreements.

In this case, the credit amount accumulated during the tax period cannot exceed 50% of the amount of tax payable by the organization for this tax period.

If the accumulated loan amount exceeds maximum dimensions, for which the tax reduction established by this paragraph is allowed for such a reporting period, then the difference between this amount and the maximum allowable amount is carried forward to the next reporting period.

If an organization had losses based on the results of individual reporting periods during the tax period, or losses based on the results of the entire tax period, the excessively accumulated loan amount is transferred to the next tax period and is recognized as the accumulated loan amount in the first reporting period of the new tax period.

An investment tax credit can be granted to an organization if at least one of the following grounds exists:

• o carrying out by the organization research or development work or technical re-equipment of its own production, including those aimed at creating jobs for people with disabilities or protecting environment from pollution by industrial waste and (or) increasing the energy efficiency of production of goods, performance of work, provision of services - for a loan amount equal to 100% of the cost of purchased equipment used exclusively for the listed purposes;
• o implementation by the organization of implementation or innovation activities, including the creation of new or improvement of used technologies, the creation of new types of raw materials or materials - for loan amounts determined by agreement between authorized body and the interested organization;
• o execution by an organization of a particularly important order for the socio-economic development of the region or its provision of particularly important services to the population - for loan amounts determined by agreement between the authorized body and the interested organization;
• o execution by an organization of a state defense order - for loan amounts determined by agreement between the authorized body and the interested organization;
• o the organization’s investment in the creation of facilities with the highest energy efficiency class, including apartment buildings, and (or) related to renewable energy sources, and related to thermal energy production facilities, electrical energy having an efficiency coefficient of more than 57%, and other objects and technologies with high energy efficiency - for a loan amount equal to 100% of the cost of the purchased equipment used exclusively for the listed purposes;
• o inclusion of an organization in the register of residents of a territorial development zone in accordance with the Federal Law “On Territorial Development Zones in the Russian Federation and on Amendments to Certain Legislative Acts of the Russian Federation” - for a loan amount of no more than 100% of the amount of expenses for capital investments in acquisition, creation, retrofitting, reconstruction, modernization, technical re-equipment of depreciable property intended and used for the implementation of investment projects by residents of territorial development zones.

The investment tax credit agreement must provide for:

• - procedure for reducing tax payments;
• - the amount of the loan (indicating the tax for which the organization was granted an investment tax credit);
• - contract time;
• - interest accrued on the loan amount;
• - the procedure for repaying the loan amount and accrued interest;
• - documents on the property that is the subject of the pledge, or a guarantee;
• - responsibility of the parties;
• - provisions in accordance with which during the period of its validity the sale or transfer into possession, use or disposal of equipment or other property to other persons, the acquisition of which by the organization was a condition for the provision of investment funds, is not allowed tax credit, or the conditions for such implementation (transfer) are determined.

Section V determines the procedure for the taxpayer to submit tax return, as well as forms and methods of tax control.

Section V.1- the youngest in the Tax Code of the Russian Federation, it came into force only in 2012. The section talks about interdependent persons. Defines general position on prices and taxation, on tax control in connection with transactions between related parties, on pricing agreements.

Persons are recognized as interdependent if the peculiarities of the relationship between them can influence the terms and results of transactions, and the economic results of the activities of these persons. Both legal entities and individuals can be interdependent.

From the point of view of the Tax Code of the Russian Federation, the following are recognized as interdependent persons:

• 1) an organization if one organization directly and (or) indirectly participates in another organization, and the share of such participation is more than 25%;
• 2) an individual and an organization if the individual directly and (or) indirectly participates in such an organization, and the share of such participation is more than 25%;
• 3) organizations if the same person directly and (or) indirectly participates in these organizations, and the share of such participation in each organization is more than 25%;
• 4) an organization and a person, including an individual together with his interdependent persons, who has the authority to appoint (elect) the sole executive body of this organization or to appoint (elect) at least 50% of the composition of the collegial executive body or board of directors (supervisory board) this organization;
• 5) organizations whose sole executive bodies or at least 50% of the composition of the collegial executive body or board of directors (supervisory board) of which are appointed or elected by decision of the same person;
• 6) organizations in which more than 50% of the collegial executive body or board of directors (supervisory board) are the same individuals;
• 7) organization and person exercising the powers of its sole executive body;
• 8) organizations in which the powers of the sole executive body are exercised by the same person;
• 9) organizations and (or) individuals if the share of direct participation of each previous person in each subsequent organization is more than 50%;
• 10) individuals if one individual is subordinate to another individual due to official position;
• 11) an individual, his spouse, parents (including adoptive parents), children (including adopted children), full and half brothers and sisters, guardian (trustee) and ward.

If in transactions between interdependent persons commercial or financial conditions are created or established that are different from those that would take place in transactions recognized as comparable between persons who are not interdependent, then any income (profit, revenue) that could received by one of these persons, but due to the specified difference were not received by him, are taken into account for tax purposes by this person.

Section V.1 also establishes that a Russian organization classified as a major taxpayer has the right to enter into a pricing agreement with the federal executive body authorized for control and supervision in the field of taxes and fees, on the procedure for determining prices and applying pricing methods in controlled transactions for tax purposes during the term of such agreement. The term of the agreement cannot exceed three years.

Occupies a special place section VI, where tax offenses are classified and responsibility for their commission is determined. The taxpayer's liability is differentiated depending on the severity of the offense and its consequences, intentionality or accident of its commission, repetition and other factors. What is especially important is that the types of tax offenses for which people are directly responsible are highlighted. commercial banks and other credit institutions. Before the introduction of the Tax Code of the Russian Federation, the responsibility of banks and their managers for the timely and full receipt of tax payments to the budget was purely nominal.

Section VII establishes the procedure for appealing acts of tax authorities and actions of their officials.

So, the legislation of the Russian Federation on taxes and fees consists of the Tax Code of the Russian Federation and the Federal laws on taxes and fees adopted in accordance with it. The legislation of the constituent entities of the Russian Federation on taxes and fees consists of 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. Regulatory legal acts of local government bodies on local taxes and fees are adopted by representative bodies of local government in accordance with the Tax Code of the Russian Federation.

The legislation on taxes and fees regulates power relations regarding the establishment and collection of taxes and fees, including relations arising during tax control.

The main tenet of tax legislation is that every person must pay legally established taxes and fees. Let us pay attention to the words “legally established”. The Tax Code states that no one can be obligated to pay taxes and fees, as well as other contributions and payments that have the characteristics of taxes or fees, not provided for by the Tax Code of the Russian Federation, or established in a manner other than that determined by the Tax Code of the Russian Federation. This provision ended a long discussion about whether to establish a closed list of regional and local taxes or a recommendatory one, with the rights of constituent entities of the Russian Federation and local representative authorities to introduce their own additional taxes and fees. Such a mechanism existed in our legislation in 1994-1996. As a result, over the three-year period the number of types of taxes in the country has tripled.

The Tax Code has introduced a provision according to which all irremovable doubts, contradictions and ambiguities in acts of legislation are interpreted in favor of the taxpayer. In other words, the presumption of innocence, which is natural in jurisprudence, has been introduced.

Between 1992 and 1999, there were numerous changes to tax laws. They were often introduced in the middle calendar year several times, some of them had the opposite effect. All this destabilized the country's tax system, disrupted the financial programs of enterprises and organizations, and complicated the tax audit process. In this regard, Art. 5, which talks about the effect of legislative acts on taxes and fees over time. She established this order. Acts of tax legislation come into force no earlier than one month from the date of their official publication and no earlier than the 1st day of the next tax period for the corresponding tax, except for cases provided for by the Tax Code of the Russian Federation. For fees, only the first restriction applies, i.e. acts of legislation on fees come into force no earlier than one month from the date of official publication.

Laws introducing taxes and fees come into force no earlier than January 1 of the year following the year of their adoption, but not earlier than one month from the date of official publication.

In 2008, in Art. 5 of the Tax Code of the Russian Federation, a clarification was introduced that improves the situation of taxpayers. It lies in the fact that some acts of legislation on taxes and fees may come into force from the date of their official publication if they directly provide for this. The new norm concerns legislative acts on taxes and fees:

• - eliminating or mitigating liability for violation of legislation on taxes and fees or establishing additional guarantees for the protection of the rights of taxpayers, fee payers, tax agents, and their representatives;
• - canceling taxes and (or) fees, reducing tax rates (fees), eliminating the obligations of taxpayers, payers of fees, tax agents, their representatives or otherwise improving their situation.

Acts of legislation establishing new taxes and fees, increasing tax rates establishing or aggravating liability for tax violations, establishing new obligations or otherwise worsening the situation of taxpayers, do not have retroactive effect. Acts that eliminate or mitigate liability for tax violations, or establish additional guarantees for the protection of taxpayers’ rights, have retroactive effect. Acts that abolish taxes and fees, reduce their rates, eliminate the obligations of taxpayers or otherwise improve their situation may have retroactive effect if they expressly provide for this.

A few words about the three-tier structure of our tax system. Federal taxes and fees are established by the Tax Code of the Russian Federation and are obligatory for payment throughout Russia. Regional taxes and fees are established by the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation, are introduced in accordance with the Tax Code of the Russian Federation and are obligatory for payment on the territory of the relevant constituent entities of the Russian Federation. Local taxes and fees are established by the Tax Code of the Russian Federation and regulatory legal acts of representative bodies of local self-government, are put into effect in accordance with the Tax Code of the Russian Federation and are obligatory for payment in the territories of the relevant municipalities. It is emphasized that regional or local taxes and fees not provided for by the Tax Code of the Russian Federation cannot be established.

The Tax Code defines special tax regimes. A special tax regime is a special procedure for calculating and paying taxes and fees during a certain period of time. To special tax regimes relate:

• 1) simplified taxation system;
• 2) taxation system for agricultural producers (unified agricultural tax);
• 3) taxation system for the implementation of production sharing agreements;
• 4) single tax on imputed income for individual species activities.

The Tax Code confirms the priority of international treaties of the Russian Federation in the field of taxation over tax legislation.

Types of taxes are determined by Art. 13, 14 and 15 of the Tax Code of the Russian Federation. According to Art. 13 Tax Code of the Russian Federation to federal taxes and fees relate:

• o value added tax;
• o excise taxes;
• o personal income tax;
• o corporate income tax;
• o mineral extraction tax;
• o water tax;
• o fees for the use of fauna objects and for the use of aquatic biological resources;
• o state duty.

As we see, in Art. 13 there are no customs duties, which were previously included in the list, although due to their socio-economic essence, customs duties certainly belong to the tax system.

Let's move on to regional taxes . According to Art. 14 of the Tax Code of the Russian Federation, there are three of them:

• o corporate property tax;
• o tax on gambling business;
• o transport tax.

Local taxes in accordance with s. 15 Tax Code of the Russian Federation, only two:

• o land tax;
• o property tax for individuals.

Regarding Art. 15 of the Tax Code of the Russian Federation, concerns are often expressed about the state of local budgets. After all, when the tax system was created, there were 23 local taxes, and now there are two. Dramatic changes. In this regard, we can say that the main share of the revenue side of local budgets, as in most developed European countries, is formed by percentage deductions from federal taxes: VAT, excise taxes, corporate income tax, leaving the bulk of the personal income tax in the regions. The increase may include deductions from corporate property taxes. The share of local taxes in local budgets is not so large. In addition, with the abolition of a large number of local taxes, the financial condition of enterprises improves, which has a positive effect on the development of the tax base. Forces are released tax inspectorates to improve the collection of basic taxes. The Russian tax system as a whole is being simplified, which is one of the goals of tax reform.

The Tax Code of the Russian Federation determines that taxpayers and payers of fees are organizations and individuals who are responsible for paying them. Branches and other separate divisions Russian organizations perform the duties of these organizations to pay taxes and fees at their location.

Tax agents are persons who are entrusted with the responsibility for calculating, withholding from taxpayers and transferring taxes to the budget or extra-budgetary funds. This occurs, for example, in cases where tax is collected at source.

In some cases, collections from taxpayers or payers and their transfer to the budget may be accepted by state bodies, local governments, other authorized bodies or officials. Then they are collectors of taxes or fees.

The taxpayer has the right to participate in tax legal relations personally or through a representative. Personal participation does not deprive him of the right to have a representative and vice versa.

Taxpayers, as well as tax agents, can:

• - receive free information from tax authorities about taxes and fees, tax legislation, your rights and obligations; on the powers of tax authorities;
• - receive from tax authorities written explanations on issues of application of legislation on taxes and fees;
• - use tax benefits if there are grounds for this;
• - receive deferment, installment payments, tax credit or investment tax credit;
• - receive a credit or refund of overpaid or overcharged taxes, penalties, and fines;
• - represent your interests in the tax authorities personally or through a representative;
• - be present during an on-site tax audit, provide explanations on their acts, and appeal acts of the tax authorities;
• - demand compliance with tax secrecy;
• - demand compensation in in full losses caused by an illegal decision of the tax authorities or illegal actions or inaction of their officials.

The Tax Code not only proclaims the rights of taxpayers, but guarantees the provision and protection of their rights.

Now let's talk about the responsibilities of taxpayers.

Their first duty is to pay legally established taxes. And to ensure payment they must:

• - register with the tax authorities;
• - keep records of your income and taxable items;
• - provide tax returns and financial statements to the tax authority;
• - provide tax authorities with documents necessary for the calculation and payment of taxes;
• - comply with the requirements of tax authorities to eliminate violations of tax legislation, and also not interfere with the activities of officials of tax authorities in the performance of their official duties;
• - ensure data safety for four years accounting and other documents necessary for the calculation and payment of taxes.

In addition to the listed permanent responsibilities, taxpayers must inform the tax authority in writing: about the opening and closing of accounts; about the creation separate divisions; on liquidation, reorganization, declaration of bankruptcy; about a change of location.

It is necessary to clarify the concept of tax authorities, which is by no means simple, since several government organizations are involved in monitoring the flow of income to the state budget.

First of all, this is Federal Tax Service (FTS of Russia) and its territorial bodies. In certain cases, the powers of tax authorities are vested in customs authorities. This will be discussed below.

The Federal Tax Service of Russia has the following powers. It controls and supervises:

• - compliance with the legislation of the Russian Federation on taxes and fees, the correctness of calculation, completeness and timely payment of taxes and fees;
• - complete accounting of cash revenues in organizations and individual entrepreneurs;
• - actual volumes of production and sales of ethyl alcohol and alcoholic products;
• - implementation foreign exchange transactions organizations that are not credit institutions.

The Federal Tax Service of Russia carries out:

• - state registration legal entities, individual entrepreneurs and peasant (farm) farms;
• - installation and sealing of control alcohol measuring devices;
• - registration of commercial concession agreements;
• - accounting of all taxpayers, maintaining the Unified State Register of Individual Entrepreneurs and the Unified State Register of Taxpayers.

The Federal Tax Service of Russia informs taxpayers free of charge about current taxes and fees, legislation on taxes and fees and adopted in accordance with it regulations, the procedure for calculating and paying taxes and fees, the rights and responsibilities of taxpayers, the powers of tax authorities and their officials. It must be emphasized here that the duty to inform has nothing to do with tax advice. Consulting is beyond the competence of the tax service.

The Tax Service provides a refund or credit for overpaid or overcharged amounts of taxes, fees, penalties or fines. She also develops and establishes tax document forms.

In order to exercise its powers, the Federal Tax Service of Russia has the right:

• - organize the necessary research, testing, examinations, analyzes and assessments, as well as scientific research on issues of control and supervision in the established field of activity;
• - request and receive information on issues related to the established field of activity;
• - apply restrictive, precautionary and prophylactic measures provided for by law, as well as sanctions aimed at preventing or eliminating the consequences of violations by legal entities or individuals of the tax legislation of the Russian Federation or other mandatory requirements established scope of activity.

It should be especially noted that the Federal Tax Service of Russia does not have the right to carry out legal regulation in the field of taxation. It is under the jurisdiction of the Russian Ministry of Finance.

Customs authorities enjoy the rights and bear the responsibilities of tax authorities to collect taxes and fees when moving goods across the customs border of the Russian Federation.

Now let us dwell in some detail on the practical issues of fulfilling the obligation to pay taxes and fees.

The fourth section of part one of the Tax Code of the Russian Federation defines the general rules for the fulfillment of these obligations by taxpayers.

Objects of taxation may be transactions for the sale of goods (work, services), property, profit, income, cost of goods (work, services) sold or another object that has a cost, quantitative or physical characteristics. Each tax has an independent object of taxation, determined in accordance with part two of the Tax Code of the Russian Federation.

The taxpayer is obliged to independently fulfill the obligation to pay tax, and to fulfill it within the period established by law. Failure to fulfill or improper fulfillment of the obligation to pay tax is the basis for the tax authority to send a demand to the taxpayer to pay the tax.

In case of non-payment or incomplete payment of tax in fixed time The tax authority carries out forced collection of tax at the expense of the taxpayer’s funds or his property. Indisputably, the tax is collected from legal entities. Collection of tax from an individual can only be carried out in court. It should be borne in mind that indisputable collection of tax from an organization cannot be carried out if the obligation to pay tax is based on a change by the tax authority:

• a) legal qualification of transactions concluded by the taxpayer with third parties;
• b) legal qualification of the status and nature of the taxpayer’s activities.

The Tax Code has finally established what constitutes the moment when a taxpayer fulfills his obligation to pay tax. This obligation is considered fulfilled by the taxpayer from the moment the order to pay the tax is presented to the bank. But this is only if there is a sufficient balance in the taxpayer’s account. When paying tax in cash, the obligation is considered fulfilled from the moment of payment sum of money to pay tax to a bank, to the cash desk of a local government body or to a post office. The tax is not recognized as paid if the taxpayer withdraws or the bank returns the payment order to transfer the tax to the budget. Also, the tax is not considered paid if, at the time the taxpayer presents an order to pay the tax to the bank, the taxpayer has other unfulfilled claims against the account, which, in accordance with Civil Code of the Russian Federation (Civil Code of the Russian Federation), are executed as a matter of priority, and the taxpayer does not have sufficient cash resources in the account to satisfy all requirements.

Taking into account the above provisions, if money is not received into the budget account, the credit institution is considered guilty. Banks, according to the Tax Code of the Russian Federation, are responsible for non-fulfillment or improper execution of instructions from a taxpayer, tax agent or tax authority. Their instructions are carried out in the order of priority established by the Civil Code of the Russian Federation. If there are funds in the account of the taxpayer or tax agent, banks do not have the right to delay the execution of orders to transfer taxes. Such an order, like the decision to collect taxes, is usually executed by the bank within one trading day, following the day of receipt of the instruction or decision.

The application of liability measures does not relieve the bank from the obligation to transfer due taxes to the budget and pay penalties. Otherwise, go to the bank

measures may be taken to undisputedly write off funds or assign the arrears to the bank’s property. Repeated violations during a calendar year serve as the basis for the tax authority to apply to the Bank of Russia with a request to revoke the banking license.

If the obligation to calculate and collect tax is assigned to a tax agent, then the taxpayer’s obligation to pay it is considered fulfilled from the moment the tax is withheld by the tax agent.

The obligation to pay tax is fulfilled in rubles. Taxes can be paid in freely convertible currency foreign organizations and individuals who are not tax residents of the Russian Federation.

Collection of arrears from the taxpayer's property is carried out by decision of the head of the tax authority. It is transmitted bailiff, who is obliged to take appropriate enforcement actions. The recovered property cannot exceed the amount of the arrears. The sequence of collection by type of property has been established. It begins with the withdrawal of cash and is designed to cause minimal damage to actual production.

Collection of arrears from the property of individuals, including cash and money in accounts in credit institutions, is carried out only by court decision.

Penalties are collected in the same manner as taxes, including they can be applied to the property of the debtor.

In market conditions, the practice of reorganization is quite common commercial organizations, their merger or division, transformation of one legal entity into another, etc. Therefore, the Tax Code of the Russian Federation provides for obligations to pay taxes and fees in the event of reorganization of an enterprise.

The fulfillment of obligations to pay taxes of a reorganized legal entity is assigned to its legal successor. Moreover, this obligation does not depend on whether the successor was aware of the facts and circumstances of the reorganized legal entity’s failure to fulfill tax obligations, or whether he learned about them only after the completion of the reorganization. The successor must pay not only taxes and fees, but also all penalties due on the obligations transferred to him, as well as fines imposed on the legal entity for committing tax offenses before the end of its reorganization.

The legal successor is:

• - in case of a merger of two or more organizations - a legal entity that was formed as a result of the merger;
• - when merging one legal entity with another - the merging legal entity;
• - upon division of the organization - arising in this case legal entities;
• - if there are several legal successors, the share of their participation in the fulfillment of tax obligations is determined in the manner prescribed by civil legislation;
• - when one or more legal entities are separated from the organization, they do not have legal succession in relation to the reorganized legal entity. But if the result of the separation turns out to be the fact that the reorganized organization cannot pay the taxes due, then, by a court decision, the separated legal entities may jointly and severally fulfill the obligation to pay taxes to the reorganized organization;
• - when reorganizing one enterprise into another - a newly emerged legal entity.

If an organization, before the reorganization, had an amount of excessively collected taxes, penalties, fines, then these amounts are subject to return to its legal successor.

The Tax Code has created a legal opportunity to write off bad debts for taxes and fees. Arrears attributed to taxpayers and tax agents, the collection of which turned out to be impossible due to economic, social or legal reasons, are recognized as hopeless and written off in the manner established:

• - for federal taxes and fees - by the Government of the Russian Federation;
• - on regional and local taxes and fees - by the executive bodies of the constituent entities of the Russian Federation and local self-government.

These rules also apply when writing off bad debts for penalties and fines.

Amounts of taxes, fees, penalties and fines written off from the accounts of taxpayers, fee payers, tax agents in banks, but not listed in budget system RF, are considered hopeless for collection. They are written off if, at the time of making the decision to recognize the corresponding amounts as uncollectible and to write them off, the specified banks are liquidated.

The Tax Code of the Russian Federation established General terms changes in the deadline for paying taxes and fees, as well as penalties. It is possible to change the tax payment deadline in the following forms: deferred payment, installment payment of a tax credit, investment tax credit.

The competent authorities to change payment deadlines are: for federal taxes and fees - the Ministry of Finance of Russia, for regional and local taxes and fees - the relevant financial authorities, for customs payments - the Federal Customs Service of the Russian Federation.

A deferment or installment plan for tax payment for a period of one to six months may be granted if at least one of the following grounds exists.

• 1. Causing damage to the taxpayer as a result of natural disaster, technological disaster and other force majeure circumstances.
• 2. Delay in funding from the budget or payment for an already completed government order.
• 3. The threat of bankruptcy of the taxpayer in the event lump sum payment them tax.
• 4. Seasonal nature of production and sales of products.
• 5. The property status of an individual excludes the possibility of a one-time tax payment.

If a deferment or installment plan is provided for one of the first two reasons, then no penalties will be charged. In other cases, penalties are charged in the amount of 1/2 of the Bank of Russia refinancing rate in effect for the period of deferment or installment plan.

The Tax Code leaves the opportunity for constituent entities of the Russian Federation to establish, by their laws, additional grounds and other conditions for granting a deferment in the payment of regional and local taxes. This is formalized by regional laws.

For one of the first three reasons indicated above, the taxpayer may be granted a tax credit, i.e. changing the tax payment deadline for a period from three months to a year. Penalties are accrued in the above amount only when a tax credit is provided on the third basis.

A tax credit is formalized by an agreement between the taxpayer and the authorized body. The grounds and procedure for granting an investment tax credit are different. They are stated above.

The Tax Code specifies ways to ensure the fulfillment of obligations to pay taxes and fees. We list the methods that tax authorities can resort to to perform their functions: pledge of property, surety, penalties, suspension of transactions on bank accounts, seizure of the taxpayer’s property. Customs authorities may resort to other measures based on customs legislation.

In the event of a change in the deadlines for fulfilling obligations to pay taxes and fees, this obligation may be secured by a pledge. The collateral can be provided either by the taxpayer or a third party. If a tax (fee) is not paid, the tax authority fulfills this obligation at the expense of the value of the pledged property.

Instead of bail, there may be a surety. The guarantor undertakes to pay taxes and fees in full if the taxpayer who received the deferment does not do so. IN in this case the taxpayer and the guarantor are jointly and severally liable. Forced collection of taxes and penalties from the guarantor is carried out by the tax authority through the court.

The penalty is paid in addition to the tax amount and is accrued for each day of delay, starting from the next day after the tax payment deadline. Its interest rate for each day is taken equal to 1/300 of the Bank of Russia refinancing rate.

Like taxes (fees), penalties can be collected by force.

The Tax Code determined that penalties are not charged on the amount of arrears that the taxpayer could not repay due to the fact that his transactions on bank accounts were suspended by the tax authority or the court.

Suspension of a taxpayer's transactions on bank accounts means the cessation of all debit transactions on the account. The restriction does not apply to payments, the order of execution of which, according to the Civil Code of the Russian Federation, precedes the execution of tax payments. The decision to suspend transactions on accounts is made by the head of the tax authority who sent the request for tax payment in the event of failure to comply with the request. Such a decision can also be made if the taxpayer fails to submit a tax return within two weeks after the deadline. The decision of the tax authority to suspend transactions on the taxpayer's accounts is subject to unconditional and immediate implementation by the bank. The bank is not responsible for losses incurred by the taxpayer in this case. The bank does not have the right to open new accounts for this organization.

The most severe measure applied to arrears is the seizure of property, i.e. restriction of ownership of property. This measure is applied with the sanction of the prosecutor in case of non-payment of tax and if the tax authority (or customs authority) has sufficient grounds to believe that the taxpayer will take measures to hide his property or escape himself.

The seizure of property can be complete or partial. In the first case, the taxpayer does not have the right to dispose of the seized property, and the possession and use of this property is carried out with the permission and under the control of the tax or customs authority.

In case of partial seizure, possession, use and disposal of property is carried out with the permission and under the control of the tax or customs authority. Only that property that is necessary and sufficient to fulfill the obligation to pay tax is subject to seizure.

The seizure of property is carried out with the participation of witnesses. In this case, a protocol on the seizure of property is drawn up, which lists and describes in detail the seized property with a precise indication of the name, quantity, individual characteristics of the items, and, if possible, their value. All items subject to seizure are presented to witnesses and the taxpayer's representative.

The Tax Code provides not only for cases of non-payment or underpayment of taxes and fees. It also provides for their overpayment. The amount of overpaid tax is subject to a refund or offset against future payments. The refund is made in the absence of arrears on other taxes to the same budget and at the expense of the budget to which the overpayment took place. The deadline is one month after the taxpayer submits an application for a refund of the overpaid tax amount. If the monthly period is violated, then the refund comes with interest accrued for each day. Interest rate equal to the refinancing rate of the Bank of Russia in effect on the days when the repayment deadline was violated.

Above we talked about taxes and fees overpaid by the taxpayer himself. If excess amounts taxes, fees or penalties were collected from him, the refund is immediately carried out with interest, which is accrued from the day of collection until the day of the actual return of the overpayment.

The legislation of the Russian Federation on taxes and fees includes the Tax Code and federal laws on taxes and fees adopted in accordance with it.

Tax Code of the Russian Federation sets:

• types of taxes and fees levied in the Russian Federation;
• the grounds for the occurrence, change, termination and procedure for fulfilling obligations to pay taxes and fees;
• rights and obligations of taxpayers, tax authorities and other participants in relations regulated by legislation on taxes and fees;
• forms and methods of tax control;
• liability for tax offenses;
• procedure for appealing actions of tax authorities and their officials.

The legislation of the constituent entities of the Russian Federation on taxes and fees consists of laws and other regulatory legal acts on taxes and fees adopted by the legislative authorities of the constituent entities of the Russian Federation.

Local taxes and fees are established by regulatory legal acts adopted by representative bodies of local government within the limits established by the Tax Code.

The legislation on taxes and fees regulates power relations regarding the establishment, introduction and collection of taxes and fees in the Russian Federation, relations arising in the process of tax control and prosecution for committing a tax offense.

To relations regarding the establishment, introduction and collection of customs duties, relations arising in the process of exercising control over the payment of customs duties and bringing the perpetrators to justice, customs legislation applies to the extent not provided for by law about taxes and fees.

The principles in force in the Russian Federation universality and equality of taxation. When establishing taxes, the actual ability of the taxpayer to pay tax is taken into account based on the principle justice. Taxes and fees are not discriminatory. Differentiation of tax rates and fees, tax benefits do not depend on the form of ownership, citizenship of individuals or place of origin of capital. Special types of duties differentiated rates Import customs duties may be established depending on the country of origin of the goods.

Taxes and fees cannot violate the single economic space of the Russian Federation and directly or indirectly restrict the free movement of goods, works, services or funds within the territory of the Russian Federation, or create obstacles to the legitimate activities of the taxpayer.

Federal taxes and fees are established, amended and abolished by the Tax Code of the Russian Federation. Taxes and fees of the constituent entities of the Russian Federation and local ones are established, amended and abolished accordingly by the laws of the constituent entities of the Russian Federation and regulatory legal acts of representative bodies of local government on taxes and fees in accordance with the Tax Code of the Russian Federation.

Federal authorities executive authorities, executive authorities of constituent entities of the Russian Federation and executive authorities of local self-government, in appropriate cases, issue regulatory legal acts on issues related to taxation and fees, which cannot amend or supplement the legislation on taxes and fees. The State Customs Committee of the Russian Federation is also guided by the customs legislation of the Russian Federation.

Legislative acts on taxes come into force after one month from the date of their official publication and no earlier than the 1st day of the next tax period for the corresponding tax. Legislative acts on fees come into force after one month from the date of their official publication.

Federal laws amending the Tax Code when establishing new taxes and fees, legislative acts of constituent entities of the Russian Federation and acts of representative bodies of local self-government introducing taxes and fees come into force on January 1 of the year following the year of their adoption.

Legislative acts establishing new taxes and fees, increasing tax rates, establishing or aggravating liability for tax offenses, establishing new responsibilities or otherwise worsening the position of taxpayers, payers of fees, other participants in relations regulated by legislation on taxes and fees, have no retroactive effect.

Legislative acts eliminating or mitigating liability for tax offenses, establishing additional guarantees for protecting the rights of taxpayers, fee payers and others obligated persons, have retroactive effect.

Legislative acts that abolish taxes and fees, reduce the rates of taxes and fees, eliminate the obligations of taxpayers, payers of fees, other obligated persons or otherwise improve their situation, may have retroactive effect if expressly provided for.

If an international treaty of the Russian Federation containing provisions relating to taxation and fees establishes rules and norms that are not provided for by the Tax Code and normative legal acts on taxes and fees adopted in accordance with it, then the rules and norms of international treaties of the Russian Federation apply.