Today, every organization strives to increase revenue receipts and optimize tax payments to the budget. In this regard, the importance of planning and forecasting as a factor increases economic growth financial- economic activity organizations.
The main task of tax planning— determine the volume of tax deductions for the short-term and long-term periods based on projected calculations of the organization’s income and expenses. The main document that reflects the planning results tax obligations, is the tax budget.
FORMATION OF THE TAX BUDGET OF THE ORGANIZATION
Forming a tax budget is a rather labor-intensive procedure. It requires the interaction of several services: accounting, economic planning and financial and depends on many parameters (for example, accounting policy organizations in the field of management and tax accounting).
Let's imagine order of formation tax budget organizations:
1. Determination of the totality of taxes calculated by the organization.
2. Calculation tax base for each of the planned taxes based on the financial indicators of the organization.
3. Calculation of the amount of taxes to be transferred to the budget (annual amount broken down by quarter).
4. Determining the timing of tax transfers, drawing up a payment schedule.
5. Consolidation planned indicators tax budget in the table.
6. Analysis of planned calculation data for each type of tax.
7. Determination of a set of measures aimed at optimizing taxes.
This procedure is an integral part of the activities related to the formation of the overall budget of the organization.
The tax budget is planned based on:
- tax and accounting policies adopted in the organization;
- method of calculating depreciation on fixed assets;
- data accounting;
- calculation of taxable bases.
Depending on the periods, the tax budget can be formed as follows:
- annual budget - until the beginning of December of the year preceding the planned one financial year;
- quarterly budget - until the 1st day of the third month of the previous quarter;
- monthly budget - until the 20th day of the previous month.
Before you create a tax budget, you need to:
- determine the taxation system (general, simplified, tax on imputed income) depending on the form of ownership and type of activity;
- conduct an analysis of taxable objects;
- determine whether the organization is a taxpayer for each of the taxes established by law;
- determine whether the property and business transactions subject to taxation specific tax;
- determine rates for each tax based on tax legislation;
- establish whether there are benefits for paying certain types of taxes, what article Tax Code The Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) provides justification for the application of benefits, what needs to be done to receive the benefit;
- find out whether there are deductions (if there are, determine their sizes).
To draw up a tax budget plan, financial and economic structural unit you will need the following financial indicators organizations:
- Estimated income and expenses for the upcoming financial year.
- Inventory procurement budget.
- Cost estimate for materials.
- Budget of expenses for remuneration of employees of the organization.
- Social benefits budget.
- Residual value of fixed assets.
To plan the tax base, the following documents are needed (Table 1).
|
Table 1. Documents required for planning the tax base |
||
|
Tax |
The tax base |
Documentation |
|
Income tax individuals |
Amount of payments to an individual |
Budget for labor costs |
|
Income tax |
Taxable income |
Budget of income and expenses |
|
Value added tax |
Added value |
Budget of income and expenses, budget of movement Money, investment budget |
|
Organizational property tax |
Average annual cost property |
Forecast balance |
|
Power of vehicles used |
Vehicle technical data sheets |
|
Tax structure calculated in the organization depends on the chosen taxation system. Let's consider the formation of a tax budget in a healthcare organization that uses common system taxation (OSNO).
S. S. Velizhanskaya, Deputy Chief Accountant
The material is published partially. You can read it in full in the magazine
Topic 2. 3 Taxes and their functions. Plan. 1. THE CONCEPT OF TAXES AND FEES. FUNCTIONS OF TAXES. 2. ELEMENTS OF TAXATION. 3. CLASSIFICATION OF TAXES. 4. TAX SYSTEM AND CONTROL OF COMPLIANCE WITH TAX LEGISLATION. 5. STRUCTURE OF TAX AUTHORITIES.
Art. 8 Tax is a mandatory, individual, gratuitous payment levied on organizations and individuals. persons, in the form of alienation of funds belonging to them by right of ownership, economic management or operational management of funds for the purpose of financial security activities of the state and (or) municipalities. Tax like economic category- imperative monetary relations, in the process of which the budget fund without providing the tax subject with any equivalent.
Art. 8 Collection – mandatory contribution levied on organizations and individuals. persons, the payment of which is one of the conditions for the commission of fees in relation to payers by state bodies, local government bodies, and other authorized bodies and officials of legally significant actions, including the granting of certain rights or the issuance of decisions. (licenses)
The NCRF applies to: Introduction of taxes and fees Collection of taxes and fees Elimination of taxes and fees
Types of federal taxes Name VAT Excise tax Personal income tax Mineral tax Organizational profit tax Water tax Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources State. duty Established Mandatory payment to the NKRF Throughout the territory of the Russian Federation When established, the relevant authorities allocate:
regional Local Tax on the organization's property Tax on gambling business Transport tax NKRF and laws of constituent entities of the Russian Federation Land tax NKRF, Property tax normative physical. personal legal acts of representative bodies of municipalities on taxes On the territory of the relevant constituent entities of the Russian Federation On the territory of the relevant municipalities Tax rates, procedure and terms of payment, benefits.
Federal, regional or local taxes and fees not provided for by the NKRF cannot be established. Special tax regimes may provide for exemption from the obligation to pay certain federal, regional and local taxes and fees
Taxation system for agricultural producers Simplified taxation system Special tax regimes Taxation system in the form of a single tax on imputed income for individual species activities Taxation system for the implementation of production sharing agreements
Depending on the payment mechanism, taxes are divided into: direct. They are levied in the process of accumulation of material wealth directly from the income or property of the taxpayer. (20%) income tax, personal property tax. indirect persons Charged in the process of movement of income and turnover of goods and services. The owner of a product or service includes a tax in the price (tariff), which is paid by the consumer and remits it to the state. (VAT, excise taxes, personal income tax)
With physical persons Depending on the type of payer From legal entities mixed personal income tax, property tax for individuals. persons Organizational property tax, gambling tax Land, transport taxes
As an economic category, tax has the following signs: Mandatory (imperative) Individual gratuitousness Monetary form Change of owner Legality of payment Payment for the purpose of financial support for the activities of the state or municipalities
Functions of tax 1. Fiscal – the main function of tax, with its help it is formed financial resources state in the form money fund to create conditions for the functioning of the state and the fulfillment of its functions and tasks.
Regulatory function - taxes, actively participating in the redistribution process, have a serious impact on reproduction, stimulating or restraining its pace, strengthening or weakening the direction of capital. Incentive function - implemented through benefits and preferences for one category of taxpayers over another.
Distribution function – allows you to distribute taxes and fees between levels budget system, economic sectors and social strata of the population. Control function– allows you to control the complete and timely receipt of taxes to the budget both in general and for each type of tax
Elements of taxation: 1. Object of taxation (Article 38): Sales of goods income property expense profit Another circumstance of a quantitative and physical nature
2. Tax base Cost, physical or other characteristics of the object of taxation The federal tax base is established by Regional and local NKRF Tax rate Laws of the constituent entities of the Russian Federation, regulatory legal acts of representative bodies of municipal
Tax base Regional and local federal NKRF establishes NKRF Laws of constituent entities of the Russian Federation, regulatory legal acts of representative bodies of municipalities. Tax rate
4. Tax period A calendar year or other period of time in relation to individual taxes, at the end of which the base and amount of the tax payable is determined. A tax period may consist of one or more reporting periods.
condition definition The organization was created after the start calendar year The first tax period for it is from the date of creation until the end of the given year. The day the organization was created is its day state registration. The organization was created from December 1 -31 The first tax period for it is from the date of creation until the end of the calendar year following the year of creation The organization was liquidated (reorganized) before the end of the calendar year The last tax period for it is the period from the beginning of this year until the day the liquidation is completed (reorganization). The organization was created after the beginning of the year Tax period - time period (January 1) and was liquidated until the end from the date of creation to the day of liquidation. year (December 31) The organization was created in the period from December 1 to December 31 current year and liquidated before the end of the calendar year following the year of creation From the day of creation to the day of liquidation
The provided rules do not apply to organizations from which one or more organizations are separated or joined. The rules do not apply to those taxes for which the tax period is established as calendar month or quarter
5. Tax benefits provided separate categories taxpayers and fee payers provided for by law on taxes and fees, advantages compared to other taxpayers or payers of fees, including the opportunity not to pay taxes or fees or to pay them in a smaller amount.
Benefits are established: For federal taxes NKRF For regional and local taxes NKRF, laws and regulations of constituent entities of the Russian Federation and municipalities
Legislative norms determine the grounds, procedure and conditions for the application of benefits cannot be individual in nature. Payers have the right to refuse to use the benefit, or to suspend its use for one or more periods. Benefits are not a mandatory element of taxation
A tax is considered established when taxpayers and elements of taxation are determined (Article 17): Object of taxation Tax base Tax period Tax rate Procedure for calculating tax Procedure and deadlines for paying tax
IN necessary cases when establishing a tax, the act of legislation on taxes and fees may also provide tax benefits and the reasons for their use by the taxpayer. When establishing a fee, their payers and elements of taxation in relation to specific fees are determined.
Procedure and deadlines for payment Payment deadlines are established for each tax and fee; changing the deadline is allowed only by the NKRF. When paying a tax (fee) in violation of the deadline, penalties are determined: q. Calendar date q. The expiration of a period of time (year, quarter, month) q. An indication of an event that is about to occur or an action that must be performed.
If the tax base is calculated by the tax authority, the obligation to pay tax arises no earlier than the date of receipt tax notice Tax payment is made: q. One-time payment of the entire tax amount or in another manner under the NKRF q. IN deadlines q. In cash and non-cash form q. If there is no bank, go to the authority’s cash desk local administration or through the federal postal service (for individuals)
The specific payment procedure is established: For federal taxes NKRF For regional and local NKRF, regulatory legal acts of municipalities and laws of the subject of the Russian Federation in accordance with NKRF
Payment may be made within tax period preliminary payments for taxes, which are called advance payments. If advance payments are made at a later date, penalties will be charged.
Plan
Introduction
1.1. The essence of taxes
1.2. Tax principles
1.3. Tax rate and principles of taxation
1.4. Basic functions of taxes
2.1. Types of taxes and methods of their classification
3.1. Responsibilities and rights of taxpayers
4.1. The role of the tax system in a market economy
Conclusion
List of used literature
Introduction
Each state needs to carry out its functions money, it is also obvious that the source of these resources is the funds that the state collects from its subordinates, that is, legal entities and individuals.
These mandatory fees, carried out by the state on the basis of legislation, are taxes. It is in this way that taxes express the obligation of all legal entities and individuals receiving income to participate in the formation of state financial resources. Therefore, taxes are the most important link financial policy states in modern conditions.
In addition, being a factor in the redistribution of national income, taxes are designed to:
a) mitigate emerging “failures” in the distribution system;
b) interest (or disinterest) people in the development of one or another form of activity.
For as many centuries as the state has existed, taxes have existed for just as long and economic theory seeks principles of optimal taxation.
Summarizing all of the above, there is no doubt about the interest of this topic and the unconditional usefulness of this data for future specialists in the financial and banking sector.
1.1. The essence of taxes
Taxes are a form of forced seizure by the state into its ownership of part of the property (in monetary form - with the development money circulation) belonging to the population. They are an area of collision of divergent interests, reflected in various forms political struggle, with the initial goal of resolving and limiting the tax claims of the monarch.
According to A. Smith, a tax is a burden imposed by the state in the form of a law, which stipulates both its amount and the procedure for payment. The right of the state to levy taxes and the obligation of the population to pay them arise from the necessity of the existence of the state and its institutions in the interests of the whole society and individuals. In this case, the state must be guided by the principles:
universality (everyone must participate in supporting the state with their ability to pay);
· certainty (the taxpayer must be aware of the time, place, method and amount of payment);
· convenience of tax collection for the payer ( in a convenient way, at a convenient time, when the payer has the maximum funds);
· low cost of collection (introduce taxes, the collection of which minimizes costs);
fairness of taxation, legislative form establishment of a tax (as a guarantee of ensuring transparency, competitiveness and consent to the forced seizure of private property).
Taxation is shaped by economics and politics. Taxation in real economic life reflects the level of economic and political maturity of society.
By setting taxes, the government tries to decide how it can collect all the necessary resources from households and businesses and channel them into collective consumption and investment. And the funds received from taxation will be the mechanism by which real resources are transformed from private goods to public ones.
Taxes are levied not only for the purpose of bringing funds into the state treasury. By introducing taxes, increasing or decreasing them, the government has the opportunity to prevent or promote certain types and forms of economic activity or production, sale, consumption of certain goods. They help to encourage or restrain certain types of activities, influence the economic activity of entrepreneurs, and regulate the amount of money in circulation.
Taxes today are the main instrument for the redistribution of income and government resources. This redistribution of funds is carried out government bodies in order to provide funds to those individuals who are in need of resources, but are unable to provide for themselves from their own sources.
Taxes are levied in cash, although in some cases there are also taxes in kind, paid in the form of a product or commodity. Taxes go partly to the national (federal), and partly to the republican, regional, city, local budgets. Taxes are imposed, on the one hand, on individuals, citizens who receive a certain type of income and have public assets subject to taxation. On the other hand, taxes are imposed on legal entities, i.e. private, joint stock, state enterprises and organizations, firms, companies, in a word, everyone who is officially registered as a participant in economic activity. And everyone who pays taxes is called taxpayers.
So, a tax is a mandatory contribution to the budget of the appropriate level (federal, regional, local) or to an extra-budgetary fund, made by the taxpayer in the manner and under the conditions determined by law. The law does not provide clear boundaries between these types of payments, since they all have mandatory features, which allows the legislator to interpret all of the listed payments as taxes.
In the field of taxation, two options have been developed for solving the problem of legal interpretation of tax:
1) taxes include any withdrawals of funds for the formation of budget revenues;
2) tax is one of the forms of fiscal payments that meets certain requirements.
The choice of one of these options depends on the specifics of national legislation.
For the most complete description of the tax, it is advisable to highlight the following list of legal characteristics:
¨ tax is the alienation of part of the property of subjects to the income of the state;
¨ the tax is established and introduced by law;
¨ tax is a mandatory contribution, the payment of which is compulsory;
¨ tax is paid in cash;
¨ tax is paid on a gratuitous basis;
¨ taxes are paid to the budget or extra-budgetary fund;
¨ taxes are abstract payments that usually do not have a specific purpose.
Differences between taxes, fees, duties and other payments from a legal point of view and in the definition of tax given in Russian legislation, not available. The obligation to pay tax always arises when there is an object and subject of taxation.
Subjects of taxation, or tax payers, are legal entities, other categories of payers and individuals who are obliged to pay taxes in accordance with the law. The main characteristic of tax braiders is the presence of an independent source of income. Payers - legal entities, in particular, must have an independent balance sheet or estimate.
Epigraph for the lesson:
“The citizen willingly pays taxes, knowing that they are necessary to maintain the homeland that gives him its protection.”
P. – A. Golbach.
Lesson objectives:
educational: familiarizing students with the essence, types and structure of taxes, their functions in modern society;
developing: formation of the basics of tax culture among students, development of their analytical and logical thinking;
educational: formation of an adequate attitude of schoolchildren towards taxes, education of an economically literate citizen responsible for his decisions.
Lesson plan:
- The concept and essence of taxes.
- Tax structure.
- Types of taxes
- Functions of taxes.
Basic concepts: tax, object of taxation, tax base, tax rate, direct and indirect taxes, federal, regional and local taxes.
Lesson equipment: multimedia presentation, a set of words for creating a definition, pictures of a logical series, drawings by students, excerpts from school essays, task cards with exercises, colored tokens.
During the classes
1. Organizational moment.
Students are divided into 3 groups.
2. Preparing students for active and conscious learning of new material.
Introductory word from the teacher. Today in class we will study an economic concept that most people have a negative reaction to. But there are no clearly negative phenomena in the economy. You can find advantages in each. You can tell me the topic of today's lesson yourself if you use the hint. ( Show slide 1). The slide presents statements by famous people who lived at different times. All their statements are devoted to the topic of our lesson today. Keyword missing. What is this concept that we will study today?
Students must identify that the word “taxes” is missing. This word appears on the slide after clicking.
Teacher: The topic of our lesson is “Taxes”.
As you noticed, attitudes towards taxes have always been ambiguous. Even such a knowledgeable person as W. Churchill believed that there are no good taxes. And the American writer O. Holmes called taxes the price for a civilized society. So what are taxes - evil or good? You and I must form our own opinion about this.
3. Stage of assimilation of new knowledge.
Teacher: You have all heard about taxes many times; everyone probably has an idea about this concept. Try to define tax yourself.
Definitions given by students are listened to and summarized.
Teacher: In economics there are many different definitions of the same concept. One of the most widespread and accurate was given at the beginning of the last century in the famous dictionary of Brockhaus and Efron.
Students are asked to create this definition from a set of words.
Definitions made by each group are heard.
Taxes – periodic forced payments from citizens and from their property and income, going to the needs of the state and society and established by law.
Teacher: This is just one definition. If you and I understand the essence of the tax, we can give our own. The main thing is to indicate the main features.
The word “tax” has 5 letters, and it also has 5 main features. Let’s highlight them. Pay attention to the definition on the slide, to the hints that are given on the board (pictures-hints of a logical series from Applications 5), and formulate 5 signs of tax.
Students' answers are listened to, and tax signs are written down in notebooks.
Teacher: Knowing the signs of tax, (continuation of demonstration slide 2), we can now give our definition of this concept, the main thing is that it contains all these signs.
- part of the income of citizens or enterprises;
- is mandatory and compulsory;
- payment is periodic;
- payment to the state;
- the amount and procedure for payment are determined by law.
Teacher, drawing students' attention to the board where pictures are attached - drawings from Appendix 6.
Look at the board. A man's soul, a chimney, a dog's tail, a car, filing a lawsuit...
What do you think all of this has in common?
Students' response: Taxes were paid on all this at different times.
Teacher: In the language of the tax system, all this is objects of taxation. Once upon a time, taxes were paid on both the chimney and the dog’s tail...
Currently taxes are collected in our country (demonstration slide 3):
- from income (profit, wages, income from valuable papers);
- from property, transfer of property;
- from legally significant actions;
- from the import and export of goods abroad.
This is reflected in the law “On the Fundamentals of the Tax System Russian Federation”, which was adopted at the end of 1991.
For example, the object of taxation may be a property such as a car. But cars are different. One owner has a Mercedes or even a KamAZ, and the other has a Zaporozhets or Oka. It's not fair if they pay the same taxes. How to get out of this situation?
Student response: Transport tax is paid on the vehicle's power.
Teacher: Indeed, the transport tax is calculated not from the car, but from its power; if the power is different, then the tax will be different.
Tax, as an element of the tax system, has its own structure. It is divided into a base, a quantitative expression of what the tax is calculated from, and a rate, the amount of tax per unit of the tax base.
For example, income tax in Russia. All Russian citizens pay 13 kopecks for every ruble earned. The tax base is the amount of income earned, and the rate is 13%. Or a tax on natural gas production. The basis is not the fact of production itself, but the amount of gas produced, and the rate is 135 rubles. per 1000 cubic meters m.
In order to understand what tax bases and rates are, let’s do exercise No. 1, which provides examples of taxes, both modern and very ancient. ( Annex 1) Each group has its own examples.
Teacher: Now let's remember the story again. (Demonstration slide 4).
“On June 1, 1648, the Salt Riot broke out in Moscow. The angry crowd smashed and plundered “many boyars’ and okolnichi’s, and noble’s, and living rooms.” Many officials were killed, and the tsar’s relative and educator Boris Ivanovich Morozov miraculously escaped reprisals; the tsar, with tears in his eyes, asked the people to spare him.”
Question class y: What was the cause of such dramatic events? What was wrong with the commanding people led by Morozov?
Answer: Reason Salt riot there was an increase in the salt tax.
Teacher: But the increase in this tax led to a reduction in treasury revenues. B.I. Morozov did not take into account the peculiarity of this tax. The fact is that a tax on the purchase of any product is an indirect tax. Payment of such tax can be quite legally avoided. We come to the question of types of taxes. All taxes can be divided into two large groups (demonstration slide 5) – direct and indirect.
How do direct taxes differ from indirect taxes?
Direct taxes are levied on income and property directly from the persons obligated to pay them. The final payer is the one who receives the income, owns the property, etc. For example, when receiving a salary or profit, a person pays income tax or profit tax, respectively. Direct taxes are usually paid by all citizens.
Indirect taxes – These are taxes on goods or activities. Final payer indirect taxes the consumer of the goods acts, but it is not he who contributes them to the treasury, but the seller of the goods or services. The indirect tax will be the value added tax, introduced in 1992. For example, when buying a book, we pay 18% of its cost to the seller of the goods, but he is obliged to return this amount to the treasury as a tax. Not everyone pays indirect taxes, but only consumers of a particular product or service. And if we do not consume this product or use the service, do not conduct any activity, then we will quite legally avoid paying this tax.
The division of taxes into direct and indirect appeared already in ancient times. Take a look at the list of “Main Types of Taxes in the Roman Empire” (exercise 2). (Appendix 2). The Romans had more than 40 main taxes alone, and in total there were more than 170 of them. In this list, you have 2 taxes underlined - 1 direct and 1 indirect. Try to determine which tax is direct and which is indirect.
Students' responses are listened to.
Teacher: IN modern Russia taxes are significantly lower than in Rome; over the past years of the formation of the tax system, the number of federal taxes has been reduced from 52 to 15. True, there are also regional and local taxes, but they are also few and they are mostly indirect, that is, they do not apply to everyone. That is, we see that there is another tax classification (demonstration slide 6). Taxes are divided into federal ones, which go to the state budget regional, which go to the budgets of the regions (for example, the Smolensk region) and local - to the budgets of cities and districts (for example, to the budget of the city of Yartsevo).
In the process of defining functions taxes are coming demonstration slide 7.
Teacher: IN modern world, citizens in no country demand a complete abolition of taxes; they realize that taxes must be paid. Even children understand this. Pay attention to what younger students think about taxes. (Demonstration slide 8)
Here are excerpts from children's essays. (Read the texts on the slide). Where should taxes go according to children? (Answers are listened to).
So, we have come to the end of our lesson. What did you learn today? ( Answers are listened to)
Have you made up your mind about taxes? ( Answers are listened to)
Students are encouraged to express their views on taxes using tokens that are located on the tables. (Demonstration slide 9)
Red token: Taxes must always be paid to comply with the laws of the state.
White token: We need to pay only taxes that are fair from our point of view, and we can avoid those that we don’t like.
Blue token: There is no need to pay taxes at all, since any tax is robbery.
The results of the groups' work are summed up.
Homework: § 28 (textbook “Economics”, I.V. Lipsits), syncwine on the topic “Taxes”.(Examples of syncwines compiled by students using slide 10).
Methodological development of a lesson on the topic “Taxes”
Purpose of the lesson: study the concept of taxes, types of taxes
Lesson objectives:
determine the main types of taxes; characterize the payment of taxes as one of the constitutional duties of a citizen of the Russian Federation; determine the distinctive characteristics of taxes
Planned results
Subject
define the concept of tax, tax system, characterize the rights and obligations of taxation
Personal
understanding the need to pay taxes; determine their rights and obligations of citizens as taxpayers
Cognitive
to Work with regulatory documents, compare different kinds taxation
Communication
establish cooperation in the process of solving a learning task; enter into dialogue in the process of interaction with students and teachers
Regulatory
determine the learning task; determine the level of knowledge on a topic
Technological map of the lesson
| Lesson steps | Contents of teacher activities | Content of students' activities | Formed methods of activity |
||||||
| Call stage (motivation for learning activities) | Organizes the preparation of the class for the lesson; invites you to read the following statements: There are no good taxes W. Churchill The teacher invites a joint discussion of the tax structure Explains the functions of taxes: While studying the issue of types of taxes: federal, regional and local, the teacher suggests drawing up a table, working in mini groups. The teacher presents information about direct and indirect taxes. To explore the issue of rights and responsibilities, the class is asked to choose from among the participants “ tax inspector» and taxpayers who turn to it to determine their rights and obligations. | Participates in discussion of statements. Formulate the topic of the lesson. Working in pairs, students study the text, find the content of the concept of tax and record in their notebooks: Discuss and fix tax structures: Record tax functions in a notebook Make a table: “Types of taxes”
Present the information received. The class organizes a game in which they break into roles and formulate remarks for themselves based on the text of the textbook. | Individual work Pair work Individual work Individual work Group work Individual work Group work |
||||||
| Reflection stage | To consolidate the material studied, the teacher offers assignments on the topic. Organizes a discussion of the lesson results | Complete assignments on the topic “Taxes” Participate in discussion of lesson results and take notes on homework | Individual work |
Appendix No. 1
Tax is a mandatory, individually gratuitous payment forcibly collected by government authorities at various levels from organizations and individuals for the purpose of financial support for the activities of the state and (or) municipalities. Tax collection is regulated tax legislation. The totality of established taxes, as well as the principles, forms and methods of their establishment, modification, abolition, collection and control form tax system states.
Tax (fee, duty)
- required cash contribution, collected by the state from individuals and legal entities, and transferred to the state budget or extra-budgetary funds.
Appendix No. 2
Tax object
- what the tax is levied on (profit, income, vehicle, wage fund, etc.).
Subject of tax (taxpayer) - an individual or legal entity who pays tax.
The tax base - a tax object measured in monetary or physical units.
Tax rate - the amount of tax, which is set as a percentage of the tax base or in absolute monetary form per unit of the tax base.
Appendix No. 3
Federal taxes and fees
Federal taxes and fees are taxes and fees that are established by the Tax Code of the Russian Federation and are obligatory for payment throughout the Russian Federation.
The list of federal taxes and fees is established by Art. 13 Tax Code of the Russian Federation:
1) Value added tax (VAT) ;
2) Excise taxes ;
3) Personal income tax ;
5) Corporate income tax ;
6) Mineral extraction tax ;
8) Water tax ;
9) Fees for the use of fauna and for the use of aquatic biological resources ;
10) Government duty .
Regional taxes
Regional taxes are taxes that are established by the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation on taxes and are obligatory for payment in the territories of the corresponding constituent entities of the Russian Federation.
The list of regional taxes is established by Art. 14 Tax Code of the Russian Federation:
1) Organizational property tax ;
2) Gambling tax ;
3) Transport tax .
Features of regional taxes are regulated by clause 3 of Art. 12 Tax Code of the Russian Federation:
Regional taxes are introduced and cease to operate in the territories of the constituent entities of the Russian Federation in accordance with the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation on taxes.
When establishing regional taxes, the legislative (representative) bodies of state power of the constituent entities of the Russian Federation determine the following elements of taxation in the manner and within the limits provided for by the Tax Code of the Russian Federation: tax rates, the procedure and deadlines for paying taxes, if these elements of taxation are not established by the Tax Code of the Russian Federation. Other elements of taxation according to regional taxes and taxpayers are determined by the Tax Code of the Russian Federation.
Legislative (representative) bodies of state power of the constituent entities of the Russian Federation, laws on taxes, in the manner and within the limits provided by the Tax Code of the Russian Federation, may establish the specifics of determining the tax base, tax benefits, grounds and procedure for their application. Resort fee
Appendix No. 4
Taxpayer rights
1. Receive free information from tax authorities about current taxes and fees
2. Use of tax benefits if there are grounds
3. Require compliance and preservation of tax secrecy
4. Be present during the field trip tax audit
5. Receive free information about current taxes and fees from tax authorities at your place of registration
Taxpayer Responsibilities
1. Execute legal requirements tax authority on eliminating identified violations
2. Present to tax authorities and their officials documents necessary for calculating and paying taxes
3. Pay legally established taxes to the budget and extra-budgetary funds
4. Comply with the legal requirements of the tax authority to eliminate violations
Appendix No. 5
1.B; 2.B; 3. B; 4. B; 5.G; 6. G