Legal consequences of recognizing a person as a resident or non-resident.
1. Residents are subject to full tax liability, which means that the RF as a general rule claims to tax personal income tax in respect of all income of a person that is received both from sources in the territory of the Russian Federation and from sources outside it. Non-residents are subject to a limited tax obligation, they pay tax only on income received in the territory of the Russian Federation.
2. Residents and non-residents are subject to different tax rates. For residents, the general rate is 13%, and for non-residents - 30%.
3. Chapter 23 of the Tax Code provides for the possibility tax deductions. There are deductions that are tax benefits and provide for the exemption from taxation of a part of a person's income. According to the legislation of the Russian Federation, only persons whose income is taxed at a rate of 13% have the right to deductions.
Object of taxation.
Concept - Art.38.
The object of taxation for personal income tax is personal income. In accordance with Article 41, income is recognized as a benefit in cash or natural form, taken into account if it is possible to evaluate it and to the extent that the benefit can be assessed in accordance with Chapter 23 of the personal income tax. Article 41 highlights the following important features to be taken into account when determining income:
Income received in cash or other property
The amount of income can be estimated
The taxable amount can be determined according to the rules of chapter 23 of personal income tax
Income classification:
1. Taxable income
a. Income received from sources of the Russian Federation (Article 208 of the Tax Code of the Russian Federation)
b. Income received outside the Russian Federation (Articles 215, 217, clauses 2.5 of Article 208 of the Tax Code of the Russian Federation)
2. Income that is not taxable
a. Situations when there is economic income, but by virtue of a direct indication of the law, it is exempt from tax (pensions, scholarships, art. 215, 217 of the Tax Code of the Russian Federation)
b. Cases when initially the fact of receiving Money a person is not considered as receiving income (amounts received by a person in connection with property or non-property relations with family members or close relatives). In accordance with family law, with the exception of cases of receipt of funds from these persons on the basis of civil law or other agreements. Family members - Article 2 of the IC of the Russian Federation, close relatives - Article 14 of the IC of the Russian Federation. In the event that a taxpayer has difficulty determining the source of income (from the Russian Federation or outside the Russian Federation), then he is obliged to apply with a request to the Ministry of Finance, and this issue is resolved according to the answer of the Ministry of Finance.
Forms of income.
There are three forms of income generation:
1. Monetary form.
2. Natural form (Article 211 of the Tax Code of the Russian Federation)
3. Shape as material gain(Article 212 of the Tax Code of the Russian Federation) - such cases of obtaining income when a person saves his money in comparison with other similar entities due to the fact that this or that transaction is concluded on extremely favorable terms.
Chapter 23 indicates that both the income actually received by the person and the income to which he has the right to dispose are subject to taxation.
The tax base.
Monetary expression of income
For each type of income, which has its own rate, the base is determined independently. Separately, the base is determined for income that is received in the form of a natural form or in the form of material benefits. When determining tax base all incomes of the taxpayer, which are received for tax periods in all forms, are taken into account. For many types of transactions, Chapter 23 establishes the specifics of determining the tax base that must be taken into account (transactions with securities).
Procedure for calculating taxes.
According to the results of the tax period, the taxpayer is obliged to take into account all income that was received within this period. In relation to income that is taxed at a rate of 13%, the taxpayer has the right to apply tax deductions provided for by the Tax Code of the Russian Federation. There are 5 groups of tax deductions:
1. Standard tax deductions. Conditionally can be divided into:
a. Deductions for the taxpayer. The following dimensions are set:
i. 3,000 rubles for each month of the tax period. Liquidators of accidents at the Chernobyl nuclear power plant, disabled veterans, disabled servicemen from the first to third groups who received their injuries while protecting the interests of the Russian Federation or the USSR, etc. Example: The income of a disabled soldier for a year is 100,000 rubles, the income is subject to taxation at a rate of 13%. This payer is entitled to a deduction for each month of the tax period. The tax base subject to taxation will be: 100.000 - 36.000 = 64.000 - 13% = 55.680
ii. 500 rubles for each month of the tax period. Heroes of the Russian Federation and the USSR, participants in the Second World War, the blockade of Leningrad, etc. See an example above.
iii. 400 rubles monthly. Applies to those payers who do not fall into the two above groups. It is applied as a deduction until the payer's total income from the beginning of the year exceeds 40,000 rubles. From the month in which the income exceeded 40,000 rubles, this deduction is not provided. When calculating the income limit of 40,000, only those incomes that are taxed at a rate of 13% are taken into account.
b. Deductions for children. The following taxpayers are entitled to this deduction: parents, incl. and adoptive parents, spouses, guardians and trustees. The deduction is set at 1,000 rubles per month for each child. There are two restrictions on obtaining this deduction:
i. This deduction is provided until the taxpayer's total income, taxable at a rate of 13% from the beginning of the tax period, reaches 280,000 rubles. Starting from the month when the income exceeded the specified amount, the deduction ceases to be provided. Example: the Alpha Society makes payments to its warrior Ivanov. The salary is 35,000 rubles per month. Ivanov has a minor child. Ivanov is eligible for a deduction for his child from January to August current year, for the specified period, his total income will be 35.000*8=280.000. Since September of this year, Ivanov, whose income exceeded 280,000 rubles, has no right to a deduction.
ii. Age limit. As a general rule, the deduction is granted until the child reaches the age of 18, however, in cases where the child is: a student (full-time student), graduate student, intern, cadet, as well as full-time students, the deduction is granted until he reaches 24 years of age. The deduction is granted when a child under the age of 24 is also studying at a military educational institution. According to the status of an educational institution, its status as an educational institution, a certificate of the child's education, and a license of the educational institution must be confirmed.
START is enshrined in law as a fixed amount that the taxpayer is entitled to use for each month of the tax period.
If there is a simultaneous right to several standard deductions, the payer must take advantage of the maximum deduction. The deductions are provided as a general rule from the tax agent (employer), if there are several of them, then from any of them at the discretion of the payer. If the place of work changes within the tax period, then tax deductions for the new place of work are provided taking into account the income received at the previous place of work.
If within the tax period the deduction was not received or was received in a smaller amount, then at the end of the tax period the payer has the right to file a tax return with the appropriate package of documents to adjust the amounts subject to taxation through the tax authority.
2. Social tax deductions. Social tax, unlike START, is associated with the payer's expenses; expenses for charity, treatment, training, and voluntary pension insurance are taken into account. 5 reasons for granting such deductions:
a. Charity spending and donations. Taxpayers have the right to reduce their income taxed at a rate of 13% on expenses incurred by them for the charitable needs of the following organizations: organizations of science, culture, education, healthcare, social security. These organizations should operate on a budgetary basis. Donations in favor of physical culture and sports associations, educational and preschool institutions for the purpose of physical education of citizens and the maintenance of sports teams are taken into account. Donations in favor of religious organizations for the implementation of their statutory activities.
The deduction is provided in the amount of actually incurred expenses for charity, but it cannot exceed more than 25% of the payer's income received during the tax period, taxable at a rate of 13%.
Example: Petrov made donations to the museum in the amount of 100,000 rubles, Petrov's annual income was 300,000 rubles. In the amount of 100.000 deduction cannot be claimed, since 25% of 100.000 is 75.000, in this case the deduction can only be claimed in the amount of 75.000.
b. For training costs. As a general rule, taxpayers-students, taxpayers-parents (guardians, trustees), as well as taxpayers-brothers / sisters of the student can apply for training. When applying this deduction, taxpayers have the right to reduce their expenses subject to personal income tax by the amount of money they spent:
i. For their education in educational institutions. In this case, the form of education (full-time, part-time) is not taken into account. Example: Konev studies at the correspondence department, receives a 2nd higher education. Konev has the right to apply the costs of paying for such training as a deduction.
ii. For the education of their children under the age of 24 in full-time education in educational institutions. Example: the Medvedevs have two children - 21 and 23 years old, both full-time students. A deduction may be applied to the tuition fees of each.
iii. For the education of their wards under the age of 18, also former wards under the age of 24 in full-time education in educational institutions.
iv. And the education of a brother or sister under the age of 24 in full-time education in educational institutions.
The amount of the deduction given. As a general rule, the deduction is declared in the amount of those costs incurred for training. However, some limitations are taken into account. Previously, there were 5 grounds for receiving Social Security benefits. For 4 main groups (training of the taxpayer himself, treatment, non-state pension provision and voluntary pension insurance, contributions to the funded part of the labor pension), the deduction limit is set, which in total the taxpayer can receive at the end of the tax period - 120,000 rubles. Those. if during the tax period the payer simultaneously incurred the costs of his education, treatment, pension support, then he has the right to apply any of these amounts as a deduction, but the total amount cannot exceed the established limit. Example: 110.000 - training, 50.000 - treatment, total cost - 160.000, but cannot exceed 120.000. Separately, when receiving social security contributions, deductions for charity are taken into account (counted separately, not included in 120,000). And the payment for the education of children and the cost of expensive treatment are also separately taken into account.
When receiving a deduction for children, a maximum limit is set for each child. This amount is 50,000 rubles per year for each student. At the same time, the same limit applies to tuition fees for brothers and sisters. This amount is shared by parents. When training, the status of an educational institution is taken into account, the status must be confirmed by a license. The above tuition deduction can also be applied when studying in the following institutions: preschool, additional education, sports / music schools, etc. The deduction is granted on the basis of tax return at the end of the tax period with the provision of supporting documents.
c. on treatment costs. Taxpayers have the right to reduce their taxable income for the costs incurred by them in terms of treatment in medical institutions of the Russian Federation, in terms of treatment of their spouse, their parents or their children under the age of 18 in medical institutions of the Russian Federation; in terms of expenses for medicines prescribed to the taxpayer or his spouse, his parents, children under the age of 18 by the attending physician and purchased at his own expense; in the form of insurance premiums paid by insurance organizations under contracts of voluntary insurance of a taxpayer, insurance of a spouse, parents or children under the age of 18, and the contracts must provide for the provision of treatment services in the event of an insured event. In relation to medical institutions, a license is required for the right to provide medical services, in relation to specific types of medical care and medicines - RF GD dated 19.03.2001. No. 201.
d. on expenses for non-state pension provision and voluntary pension insurance. 2 categories of payers are eligible:
i. taxpayers who pay contributions under a non-state pension provision agreement concluded with NPFs.
ii. A taxpayer who pays contributions under a voluntary pension agreement concluded with an insurance organization.
In this case, contributions are indicated both in favor of the payer himself, and in favor of the spouse, parents, disabled children under guardianship or guardianship. Of all the social deductions, this is the only group that can be provided by a tax agent (employer) or at the end of the period on the basis of the declaration.
e. on the costs of paying additional insurance premiums to finance the funded part of the labor pension. It is applied on the basis of the declaration following the results of the tax period and supporting documents. The amounts that the payer contributed to co-financing the funded part of his labor pension under the 1000 per 1000 program are applied to the deduction.
Unlike START, for the most part, social tax payments are provided not at the tax agent, but at the end of the tax period by submitting a tax return.
3. Property tax deductions. INV associated with the purchase or sale of property owned by the payer. 2 groups:
a. Profitable. We receive income by selling property. The taxpayer has the right to reduce his income, subject to taxation at a rate of 13%, by the amounts that he received in the tax period from the sale of movable and immovable property owned by him for no more than 3 years. If income is received by a resident from the sale of property owned by him for more than 3 years, according to Article 217, he is not taxed at all. As part of real estate, for which this deduction can be applied, the following assets are taken into account: residential buildings, apartments, rooms, summer cottages, garden houses, land plots, as well as shares in them. Other property for which this deduction can be applied are any other things: cars, boats, boats, airplanes, paintings, books, etc. When real estate is sold, the proceeds from the transaction are subject to deduction, but not more than 1 million rubles. Example: Petrov received an income in the form of a salary in the form of 250 thousand per year, also this year they sold an apartment that belonged to him for two years for 5 million rubles. The total income of Petrov.
When selling other property owned by the payer, the amount actually received from the transaction is also applied to the deduction, but not more than 250 thousand.
Instead of applying this deduction, the taxpayer has the right to reduce taxable income by the amount of expenses that he incurred in connection with the acquisition of this property.
They can be used an unlimited number of times. The deduction is granted upon submission of a declaration for the tax period. Also, the group of income deductions can actually include amounts that are received by the payer as a result of the redemption of his property by the state or municipality, such amounts are deductible in full.
b. Consumables. They are associated with the acquisition by the taxpayer immovable property. The deduction has three components:
i. Expenses for the acquisition of housing in the territory of the Russian Federation, for new construction, as well as for the purchase of land plots.
ii. Expenses for repayment of targeted loans and borrowings in terms of %, provided that they are spent on the purchase of new housing, construction, land plots.
iii. Expenses incurred by the payer for the repayment of interest on loans, loans for refinancing (refinancing) those loans and credits that were previously received for the purchase of new housing, construction, land plot. The taxpayer deducts those costs that he incurred within the tax period for, while maximum size such costs is set at 2 million rubles, excluding interest on loans and borrowings. Example: Savelyev in 2011 bought an apartment worth 4 million rubles. He paid the bank interest on the loan, which was received for the purchase of this apartment, in the amount of 60 thousand rubles. Savelyev can apply a deduction in the amount of 2 million 60 thousand rubles.
Objects for which the deduction can be applied: a residential building, an apartment, a room, a share in the right to these objects, a land plot on which these objects are located.
This deduction is granted once, the right to deduction arises following the results of the period in which the expenses were incurred and in which the ownership of the object arose.
If the amount exceeded, then it is equal to zero. And the negative difference is carried over to the next periods.
4. Professional tax deductions. Subjects:
a. IP. Use the costs that they incurred in connection with the implementation of their activities. The criterion for expenses is established in accordance with Chapter 25 (profit tax) of the Tax Code of the Russian Federation.
b. Private practitioners (lawyers, notaries, etc.). They are equated to IP when applying these deductions.
c. Persons performing work or providing services under civil law contracts. They accept the amounts that they spent in connection with the performance of these works or services.
d. Persons who receive royalties. The costs incurred by these persons in connection with the creation of their works are applied. If the taxpayer cannot document his expenses, then we turn to the table in the code. Example: Sidorov writes literary articles, receives royalties for their publications. He is unable to verify his expenses. When using night vision devices in accordance with the standard established in the code, its author's remuneration is reduced by 20%.
5. Tax deductions for the carry forward of losses from transactions with securities traded on organized markets (narrow market relating to the securities market).
If at the end of the tax period the amount of the taxpayer's income is less than the amount of deductions, then a negative difference arises. This difference has 2 consequences:
1. The tax base in a given period is assumed to be zero;
2. As a general rule, the difference that has arisen is not carried over to future tax periods, unless otherwise provided by tax legislation.
tax rates.
1. 13% - to citizens, in the territory of the Russian Federation, being highly qualified specialists, they work on the basis of a patent.
A highly qualified citizen is a citizen who has work experience, skills, achievements in a particular field of activity, if the conditions for attracting him to work in the Russian Federation require him to receive a salary in the amount of two or more million rubles for a period not exceeding one year.
The status of a resident in this case is not taken into account.
In accordance with Art. 13.2 Federal Law "on the legal status foreign citizens in the Russian Federation” provides for the employment of other foreign citizens on the territory of the Russian Federation also on the basis of a patent. A tax rate of 13% will apply.
2. 30% - applies to all income received by individual entrepreneurs who are not residents of the Russian Federation. Not counting the exceptions provided for in the Tax Code of the Russian Federation. In other cases - always 30%.
3. 35% - applies in cases that are expressly specified in the Tax Code of the Russian Federation. Max bet. To winnings and prizes from contests, games and other events for the purpose of advertising goods and services. The rate of 35% is applied when receiving interest income on bank deposits in terms of their excess over the amounts calculated according to the following formula: refinancing rate + 5%.
4. 9% - applied when receiving dividends by residents; upon receipt of income by the founders of trust management of mortgage coverage.
5. 15% - applies to taxation of dividends received by non-residents.
The tax period for personal income tax is 1 calendar year. In some cases it may have reporting periods.
tax rates.
The following rates apply for VAT:
1. 18%. It is used in a priority number of cases. Whenever there are no grounds for applying special rates.
2. 10%. In fact, it is a preferential rate. Applies to most essential goods (food, manufactured goods, medicines, etc.).
thirty%. Is special. Always subject to official documentary evidence. The number of cases is strictly defined. Example: export of goods, international transportation services, etc.
4. Two settlement rates 18/118% and 10/110%.
The tax base.
VAT applies to various types of sales transactions. Chapter 21 of the Tax Code of the Russian Federation contains separate articles that reveal this specificity. For most transactions and as a general rule, the VAT tax base is a cost characteristic of goods, works, and services sold. The Code establishes the following general rules for determining the tax base for all transactions:
1. For goods, works, services taxed at different rates, the tax base is determined separately. When determining the tax base, it is taken into account as the cost of goods calculated in monetary unit, as well as in kind. The tax base is always determined in rubles in the Russian Federation. Chapter 21 introduces such a concept as “the moment of determining the tax base” - a structure that allows you to determine the time period within which tax is paid to the budget in relation to any sold goods, work, or service. Today, the moment of determining the tax base is one of the earliest following dates (whichever comes first) - the day of shipment (transfer of goods, work, services) to the counterparty and the day of payment or partial payment.
Taxpayers.
1. Russian organizations
2. Foreign organizations that operate in the territory of the Russian Federation through permanent representative offices or receive income from sources in the territory of the Russian Federation in the absence of a permanent representative office.
NGO facilities.
A specific object is established - profit.
The profit of the organization (as a general rule) is the difference between its income and expenses of the organization within the tax period.
The concept of profit changes depending on which payer is in front of us.
Russian organization. Profit is income minus expenses.
Foreign organizations with a permanent establishment on the territory of the Russian Federation. Profit - the income of a permanent establishment, reduced by the costs associated with its activities.
Foreign organizations without a permanent establishment that receive income from sources in the territory of the Russian Federation- the income itself will be considered as profit.
For NGOs, the concept income is determined in the same way as in personal income tax according to the rules of Article 41 of the Tax Code of the Russian Federation.
The Code carries out the following classification of income for the purpose of calculating income tax:
1. Income subject to taxation:
a. Realization income. All receipts of organizations from the sale of their own products and from previously purchased products from third parties.
b. non-operating income. All those that do not fall under the concept of sales income. Dividends.
2. Income not taken into account for taxation.
Expenses article 252 of the Tax Code of the Russian Federation is determined. The definition is given by fixing the cost requirements:
1. They must be justified, economically justified. The criterion of economic feasibility of expenses is closely related to criterion No. 3. In general, these criteria imply that the costs incurred by the taxpayer and which he takes into account when calculating the NGO must be associated with the activity of the payer himself and he must really need. If the payer fails to prove the existence of these criteria, then he retains the right to these costs, but on the condition that they must be made from "net profit".
2. They must be documented.
3. They must be produced for the activity that generates income for the taxpayer.
Similar to income tax income classification, there is a classification of expenses:
1. Accountable
a. Implementation related
b. Non-operating expenses
2. Not taken into account
The Tax Code of the Russian Federation divides income / expenses into 2 groups:
1. Implementation
2. non-operating
When calculating income tax, it is assumed that these groups interact with each other without intersecting, i.e. income from sales with expenses from sales. The main reason for this is the peculiarities of accounting for relevant income and expenses for tax purposes.
tax rates.
For income tax, the general rate is set at 20%.
At the same time, 2% is credited to the federal budget, 18% - to the subject.
The law establishes a number of special rates:
1. 15% - income in the form of dividends received by foreign organizations from Russian
2. 10% - income foreign organizations, not related to activities in the Russian Federation through permanent representative offices; income from the rental of vehicles for international transportation.
3. 9% - income in the form of dividends received by Russian organizations.
4. 0% - profit received by the Central Bank of the Russian Federation from the performance of its functions provided for by the Law "On the Central Bank of the Russian Federation".
Taxable period set at 1 calendar year.
Within the framework of this year, reporting periods are established - 1 quarter, half a year and 9 months.
For taxpayers who pay income tax through monthly advance payments, the reporting periods are each month of the current calendar year.
local taxes.
FL property tax and land tax.
Direct taxes, and quite closely interconnected with each other.
PROPERTY TAX
It is a fiscal payment, which is regulated by a separate Law of 12/09/1991 "On taxes on property of the FL".
Taxpayers of this tax are recognized as sole proprietors of property recognized as an object of taxation. If the property is jointly owned by individuals, they pay the tax in equal shares. If a shared ownership regime is established for property, then the payment of tax is made in proportion to the shares of the owners.
Object of taxation
When defining the object, the legislator chose a deliberately wrong approach. Probably, it was supposed to include in the composition of the objects the entire set of real estate that may belong to the FL.
The law fixes the composition of objects without indicating their generic characteristics, by means of a simple enumeration:
1. Residential building
2. Apartment
3. Room
6. Other building or structure
The definition of the object of taxation for this tax faces two problems: the normative content of each of the listed concepts is absolutely not clear, and the “openness” of this list.
The tax base.
NB for this tax is defined as the inventory value of the relevant property, determined by the bodies (organizations) of technical inventory.
NB objects of taxation, fixed by law, is their inventory value as of January 1 of the current year. The relevant information in accordance with Article 85 of the Tax Code of the Russian Federation is submitted to the tax authorities by technical inventory bodies.
The definition of NB, enshrined in the law, also has a number of shortcomings: the legal status of bodies is not entirely clear, given that many of them have the status of municipal enterprises. It is not clear how to protect the rights of taxpayers when he does not agree with the cost, the data on which are transferred to the tax authority.
tax rates.
The Federal Law gives local representative bodies the right to differentiate tax rates depending on the inventory value of the property and taking into account the type of its use.
The following scale of marginal tax rates is established:
1. Inventory value of the object - up to 300 thousand rubles inclusive; rate up to 0.1% inclusive.
2. Over 300 thousand and up to 500 thousand rubles inclusive, the rate is over 0.1% to 0.3% inclusive.
3. Over 500 thousand rubles, the rate is from 0.3% to 2%.
LAND TAX.
In the Russian Federation, the principle of paid land ownership and use is established.
Rent and land tax.
taxpayers are organizations and individual entrepreneurs who, on the basis of the right of ownership, the right of economic management, the right of permanent use or the right of life-long inherited possession, own land plots recognized as objects of taxation.
An object- a land plot located within the boundaries of municipalities, on the territory of which a land tax has been introduced.
The tax base - cadastral value of land plots.
If a land plot belongs to several owners, the tax base is determined in proportion to their shares in case of shared ownership and in equal shares in case of common joint ownership.
Taxable period - one calendar year. For individual entrepreneurs and organizations, a reporting period is established - the 1st, 2nd and 3rd quarter of the calendar year. The representative authorities of the municipality have the right to cancel the reporting periods when establishing the land tax.
tax rates.
They are established by local authorities within the limits that are fixed by the Federal Law.
The Tax Code of the Russian Federation provides:
1. 0.3% of the cadastral value of the land (maximum limit). In relation to: land for agricultural production, land occupied by the housing stock and objects of housing and engineering infrastructure, land for personal subsidiary farming, dacha farming, etc.
2. For other types of land: 1.5% of the cadastral value of the land plot.
The Tax Code of the Russian Federation allows differentiation of rates depending on the category of land and its permitted use.
Procedure for calculating tax.
The tax amount is defined as the percentage of the tax base corresponding to the tax rate.
Organizations and individual entrepreneurs independently calculate advance tax payments and the final payment amount.
FL do not make independent calculations, they receive a calculation from the tax authority.
If real rights do not arise from the beginning of the tax period, then the tax is calculated for a specific number of months during which the land belonged to the taxpayer.
In relation to a land plot that passes by inheritance, the tax is calculated from the moment the inheritance is opened.
Based on the results of the tax period, organizations and individual entrepreneurs determine the final amount of the land tax and, taking into account the advance payments paid earlier, either pay it extra or not, if there are enough of them.
Tax return.
Organizations and individual entrepreneurs, before February 1 of the year following the expired tax period, are required to submit a declaration to the tax authority at the location of the land plot.
FL are exempt from declaration.
Regional taxes.
Transport tax.
Taxpayers– persons who, in accordance with the legislation of the Russian Federation, have registered a vehicle recognized as an object of taxation.
Objects- cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing ships and boats, snowmobiles, motorized sledges, motor boats, hydrocycles, non-self-propelled (towed vessels) and other water and air vehicles registered in accordance with the legislation of the Russian Federation.
The tax base.
The following options for determining the tax base are provided:
1. For vehicles with engines, NB is defined as the power of the vehicle in horsepower.
2. In relation to aircraft for which the thrust of a jet engine is determined, NB is defined as the passport static thrust of a jet engine in takeoff mode.
3. For water towed vehicles, NB is defined as gross tonnage in registered tons.
4. In relation to all others - NB is defined as a unit of the Customs Union.
Taxable period.
NP - calendar year.
For organizations - reporting periods 1, 2 and 3 quarter of the calendar year. Representative OVs of entities may not establish reporting periods.
tax rates.
Article 361 of the Tax Code of the Russian Federation is determined.
Tax rates stipulated by the Tax Code of the Russian Federation may be increased or decreased by the laws of the subjects, but not more than 10 times.
It is allowed for the laws to establish differentiated rates by the subjects depending on the category of the vehicle, as well as taking into account the number of years from the date of issue or their environmental class.
Procedure for calculating tax.
Organizations independently calculate the tax itself, as well as advance payments on it.
FL is not independently calculated, the tax is paid on the basis of a notification received from the tax authority.
The amount is determined based on the results of the tax period for each vehicle as the product of the tax base and the corresponding tax rate.
In case of acquisition and registration of the vehicle not from the beginning of the tax period, the tax is calculated with a coefficient that is a multiple of the number of months of ownership of the vehicle.
Based on the results - the calculation of the tax payable, taking into account the previously made advance payments.
Procedure and terms of payment.
Set by the local legislator. Contributed to the budget at the location of the vehicle.
For FL, the deadline cannot be set earlier than November 1 of the year following the expired tax period.
For an organization - the tax payment deadline is not earlier than February 1 of the year following the expired tax period.
Tax return.
There is no declaration obligation for FL.
Organizations submit their TS declaration.
Gambling tax.
For the purposes of calculating the payment of this tax, Chapter 29 of the Tax Code of the Russian Federation introduces a number of special concepts: gambling, organizer, participant, gambling, etc.
Taxpayers- organizations and individual entrepreneurs that carry out entrepreneurial activities in the field of gambling.
Objects.
1. Game table
2. Slot machine
3. Cashier of the totalizator
4. Cash desk of the bookmaker
All listed objects are subject to registration with the tax authority at their location.
Registration - at the request of the taxpayer. A certificate of registration is issued. When objects are disposed of, the procedure is similar.
The tax base is defined as a unit of the corresponding object of taxation.
Taxable period - calendar month.
tax rates set by the subject
taxes - these are mandatory, individual gratuitous payments 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, in order to financially support the activities of the state and (or) municipalities (Article 8 of the Tax Code of the Russian Federation).
Under collection refers to the mandatory contribution levied from organizations and individuals. persons, the payment of which is one of the conditions for state bodies, local governments, other authorized bodies and officials to perform legally significant actions in the interests of payers of fees, including the granting of certain rights or the issuance of permits (licenses) (Article 8 of the Tax Code of the Russian Federation).
The Constitution of the Russian Federation and the Tax Code of the Russian Federation establish certain principles of taxation:
1) universality (everyone is obliged to pay legally established taxes and fees - Article 57 of the Constitution of the Russian Federation);
2) the rule of representative power - in their establishment (Articles 57, 71, 76, 105, 106 of the Constitution of the Russian Federation);
3) direct action in time of laws establishing new taxes or worsening the position of taxpayers (Article 57 of the Constitution of the Russian Federation, Article 5 of the Tax Code of the Russian Federation);
4) one-time taxation - the same object cannot be taxed by taxes of the same type (level) twice in one taxation period;
5) the order in which taxes are collected from one source (in order to reduce the tax burden);
6) temporary limitation of tax claims;
7) certainty of taxation - in order to determine the obligations of a taxpayer, legislative acts establish and determine the subject of tax, the object and source of tax, the taxation unit, the tax rate, the tax payment deadlines, the budget or extra-budgetary fund to which the tax is credited;
8) the priority of international norms and rules of taxation ratified by the Russian Federation in case of their discrepancy with national law (Article 15 of the Constitution of the Russian Federation, Article 7 of the Tax Code of the Russian Federation).
The essence and role of taxes appear in their functions:
fiscal- providing the state with financial resources;
governing- impact on public relations in the state, primarily on production processes. The ratio of these functions in the collection of taxes varies depending on the type of tax.
Tax Code of the Russian Federation all taxes subdivided on the: federal taxes, taxes of subjects of the Russian Federation (regional), local taxes.
feature federal taxes is that they are set only federal laws and are mandatory throughout the country. Federal taxes in the Russian Federation include:
VAT (Article 143-178 of the Tax Code of the Russian Federation);
Excises (Article 179-206 of the Tax Code of the Russian Federation);
personal income tax (article 207-233 of the Tax Code of the Russian Federation);
UST (Article 234-245 of the Tax Code of the Russian Federation);
Corporate income tax (Article 246-333 of the Tax Code of the Russian Federation);
Fee for the use of wildlife and aquatic biological resources (Article 333 1 -333 7 of the Tax Code of the Russian Federation);
Water tax (Article 333 8 -333 15 of the Tax Code of the Russian Federation);
State duty (Article 333 16 -333 42 of the Tax Code of the Russian Federation);
NDPI (article 334-346 of the Tax Code of the Russian Federation).
Regional taxes include payments established by the Tax Code of the Russian Federation, the collection of which is mandatory on the territory of all constituent entities of the Russian Federation. The specific procedure for levying these taxes in the territory of various subjects may differ, since the bodies of representative power independently determine the tax rate, the procedure for paying it, and tax benefits. TO regional taxes in the Russian Federation are:
Property tax (article 378-386 1 of the Tax Code of the Russian Federation);
Tax on gambling business (Article 364-371 of the Tax Code of the Russian Federation);
Transport tax (Article 356-363 1 of the Tax Code of the Russian Federation).
Local taxes - these are taxes that are established and put into effect in accordance with the Tax Code of the Russian Federation by regulatory legal acts of representative bodies of local self-government and are obligatory for payment on the territory of the relevant municipalities. Representative authorities independently determine the tax rate, the procedure for its payment, tax benefits. Local taxes include: land tax and property tax physical. persons.
Depending on payers taxes can be divided into taxes:
with individuals;
from legal entities and their branches, divisions that have a separate balance sheet and account;
mixed composition, i.e. levied on both individuals and legal entities.
Depending on whether the legal payer is at the same time the actual payer, taxes are divided into: direct and indirect.
Tax classification
To date, taxes are very diverse and form a fairly ramified set. Attempts to classify, reduce their number of species have not yet been successful. Perhaps this is because it is convenient for governments to levy many smaller taxes instead of a single tax, in which case tax collections become less visible and less sensitive to the taxpayer. Used in the legislative order, such taxes are mobile, functional and efficient.
The division of all species into groups is carried out in accordance with objective classification criteria. These signs take into account differences in taxes depending on the specifics of their calculation, payment, attribution to costs or results of production activities, reimbursement at the expense of an external counterparty (tax transfer).
Classification features are objective criteria for the differentiation of taxes, predetermined by the very economic nature of the tax as such. They do not depend on the unilateral will of the state and, as a rule, are formed throughout the history of the development of tax systems of the countries of the world. For more than a hundred years, it has been known to distinguish between taxes into two subsystems:
1. Direct taxes - those that are directly related to the result of economic and financial activities, capital turnover, an increase in the value of property, an increase in the rental component.
2. Indirect taxes - those that are a premium to the price or are determined depending on the amount of value added, turnover or sales of goods, works, services.
The classification of taxes not only by the method of their withdrawal, but also by other features is important for the organization of rational taxation management. In general, classification features are universal.
The composition of taxes in the domestic tax system can be classified by combining groups of taxes according to the following criteria: the object of taxation, the features of the rate, the completeness of the rights of the relevant budgets in the use of incoming tax amounts and other classification features:
Subject to payment:
1. individuals;
2. legal entities.
In tax legislation, the term "individual" unites the following categories of taxpayers: citizens of the Russian Federation, foreign citizens and stateless persons. In civil law, a term used to refer to a person (citizen) as a participant in legal relations.
Individuals - tax residents of the Russian Federation - individuals who actually stay on the territory of the Russian Federation for at least 183 days in a calendar year.
Legal entity - an enterprise (organization) that owns, has economic or operational management separate property and is liable for its obligations with this property, may acquire on its own behalf and exercise property and personal non-property rights, bear obligations, be a plaintiff and defendant in court. Legal entities must have an independent balance or estimate.
According to the objects of taxation:
1) property (movable, immovable);
2) income (profit) from economic activity;
3) operations for the sale of goods, works, services;
4) import (export) of goods into the customs territory of Russia (or from it);
5) certain types of economic activity;
6) individual objects.
Property in the Tax Code of the Russian Federation refers to the types of objects of civil rights (with the exception of property rights) related to property in accordance with the Civil Code of the Russian Federation. Income is recognized as an economic benefit in cash or other natural form, taken into account if it is possible to assess it and to the extent that such benefit can be assessed, and determined in accordance with the chapters “Income tax on individuals”, “Corporate profit (income) tax”, “Capital income tax” of the Tax Code of the Russian Federation or to income from sources outside the Russian Federation in accordance with the above chapters of the Tax Code of the Russian Federation.
The sale of goods, works or services by an organization or individual entrepreneurs shall mean, respectively, the transfer on a reimbursable basis (including the exchange of goods, works or services) of the right of ownership of goods, the results of the above-mentioned works by one person for another, the provision of services for a fee, and in the cases provided for tax code RF, transfer of ownership of goods, results of work performed (services rendered) by one person to another person - free of charge.
Completeness tax rights use of tax revenues:
1) own (fixed taxes);
2) regulatory taxes.
Own (fixed) taxes, those taxes that directly and wholly go to a particular budget or extra-budgetary fund.
Regulatory taxes are multi-level, i.e. tax payments are received simultaneously in different budgets in the proportion adopted in accordance with the budget legislation.
By belonging to the level of power and management:
1) federal;
2) regional;
3) local.
Federal (nationwide) taxes - the elements of these taxes are determined by the legislation of the country and are uniform throughout its territory. They are established by the Tax Code and are obligatory for payment throughout the territory of the Russian Federation. However, these taxes can be credited to the budgets of different levels.
A distinctive feature of regional taxes is that taxes are established, changed or canceled by the laws of the constituent entities of the Russian Federation in accordance with the Tax Code of the Russian Federation.
Local taxes are introduced by normative acts of representative bodies of local self-government in accordance with the Tax Code of the Russian Federation. They come into effect only on the basis of a decision taken at the local level.
According to the calculation method (from tax technique):
1) regressive;
2) progressive;
3) proportional;
4) linear;
5) stepped;
6) solid (in absolute amount).
Depending on the calculation method, tax rates can be fixed in absolute amount from the object of taxation, i.e. for each unit of taxation, a fixed amount of tax is established (for example, 50 kopecks per square meter of area) or as a percentage, as a share of its value (for example, 30% of the tax was provided for each ruble of profit). In turn, interest rates can be proportional and progressive. Proportional rates are built on the principle of a single percentage levied on the subject of taxation. It is not a change and does not depend on the amount of income, on the scale of the object of taxation. In this case, one sometimes speaks of fixed tax rates per unit of the object. The name of the tax emphasizes that its total value is directly proportional to the volume of the taxable object (income, profit, property). With a progressive tax, the tax rate rises as the size of the object of taxation increases and maintains inequality in the economic situation.
It is advisable to distinguish two types of progressive taxation scales: construction on the principle of simple and complex progression. With a simple progression, the increased tax rate is applied to the entire higher amount of income. Compound progression involves step taxation, i.e. at a higher rate, tax is levied on the difference between the total amount of taxable income and the limit on the amount of income taxed at a lower rate. Thus, the overall (average) rate is a weighted average of the amounts of income to which different rates were applied.
Conversely, regressive tax rates decrease as the object of taxation increases, and after-tax income inequality increases. This tax is introduced in order to stimulate the growth of income, profits, property, taxed. Regressive nature can be mainly indirect taxes, which are not directly related to income.
Withdrawal method:
1) direct: a) real and b) personal;
2) indirect: a) individual, b) universal, c) fiscal monopolies, d) customs duties;
Direct taxes are levied directly at a rate or in a fixed amount on income or property. The final payers of direct taxes are the owner of the property (income). They are divided into real and personal. Real direct taxes are paid taking into account not the actual, but the estimated average income of the payer. They are subject to certain types of property of the taxpayer (land, house, securities).
Direct personal tax is the most important form of direct taxation, in which the income of the taxpayer is taxed, taking into account the benefits provided, i.e. they are paid from the income actually received and take into account the actual solvency of the taxpayer.
Indirect taxes are withdrawn in a different, less "noticeable" way, through the introduction of government surcharges on the prices of goods and services. The final payer of indirect taxes is the consumer of goods (services). Indirect taxes are divided depending on the objects of collection. Thus, strictly defined groups of goods are subject to indirect individual taxes.
Indirect universal taxes are levied on basically all goods and services.
Fiscal monopolies - they are imposed on all goods, the production and sale of which are concentrated in state structures.
Customs duties are imposed on goods and services during export-import operations. The duty is compulsory contribution levied by the customs authorities of the Russian Federation when goods are imported into the customs territory of the Russian Federation or goods are exported from this territory and which is an essential condition for such export or import.
By due date:
1) urgent;
2) periodically-calendar.
Payers of urgent tax pay it within a certain period established by tax legislation, after the completion of any action.
Periodically-calendar are subdivided into ten-day, monthly, quarterly, semi-annual and annual.
In order of introduction:
1) obligatory;
2) optional.
Obligatory taxes, those that are levied throughout the country, regardless of the budget in which they come
Optional taxes are provided for by tax legislation, but their introduction and collection is the competence of the representative bodies of local self-government. These taxes are obligatory for payment only in the territories of the respective municipalities where they are introduced.
By targeting:
1) abstract;
2) target.
Abstract (general) taxes are intended to form the revenue side of the budget as a whole.
Target (special) taxes - taxes or fees that are introduced to finance a specific area public spending. The proceeds from them are usually not credited to the state budget, and in special off-budget funds. This is a form of mobilization of funds by the state for certain activities.
According to the order and method of tax calculation:
1) a taxpayer;
2) tax agent;
tax authority
The tax can be calculated by:
1) non-cumulative system
2) cumulative system.
Under the first system, taxation tax base provided for in parts, with a cumulative tax calculation system, it is made on an accrual basis from the beginning of the year.
Russian legislation the use of both methods, as well as their combination.
This classification is necessary not only for the preparation of tax calculations and reporting using an electronic data processing system. Using this classification, it is possible to determine the role of each tax and tax group as part of the revenue source of the consolidated budget of the Russian Federation, the budgets of the constituent entities of the Russian Federation, and local budgets.
The main directions for improving the Russian tax system
When developing economic policy, the state must take into account the following cases:
1. Tax evasion. Tax shifting should not be confused with tax evasion and depreciation or tax repayment. Tax evasion can be legal or illegal. The case when the consumer, with the introduction of an excise tax on an item of consumption or with an increase in this excise tax, stops buying this item or buys it in smaller quantities, is legal, legal. This also includes those cases when a producer, subject to an excise tax on the average output of the product produced, increases productivity and begins to receive a greater output of the product, continuing to pay the previous excise tax.
The state can deal with legal evasions only by financial means: by reducing the consumption of taxed goods, it can lower the excise tax. Illegal methods of evasion can be fought only by improving the tax apparatus, which should be able to reveal all cases of fraud on the part of payers.
2. Depreciation (or redemption), absorption and capitalization of the tax. There are two options here:
The tax causes a decrease in the value of the taxable item - depreciation of the tax;
Tax can be absorbed by decreasing the value of an item - tax absorption;
The value of the item is increased due to tax reduction - tax capitalization.
Due to the phenomena of depreciation, absorption and capitalization, under certain conditions, an increase in tax leads to partial confiscation of the property of the taxpayer. Conversely, a reduction in tax may produce an undeserved increase in wealth.
3. A person who is obliged to pay tax under the law actually bears the burden of the tax, that is, he is not only a payer, but also a bearer of the tax. An increase in the tax may encourage the producer to reduce costs (for example, by using new techniques and technical improvements in production) and thereby cover the tax.
4. A legally taxed payer shifts the burden of the tax onto another. If the latter also manages to shift the tax to a third party, then he is only an intermediary payer. If he finally bears the burden of the tax, then he is the bearer of the tax. The situation of transfer is determined by a set of conditions: subjection of the taxed subject to free competition or monopoly, the presence or absence of elastic supply and demand, the degree of mobility (mobility or immobility of the taxed subject).
If the taxpayer is a monopolist, then it is much more difficult for him to shift the tax than under free competition, since the monopolist usually sets maximum prices without regard to the tax. In attempting to shift the tax, the monopolist runs the risk of diminishing demand. Therefore, the monopolist has to take a tax on his profits, which, after deducting the tax, usually gives him a sufficient benefit. Under the regime of free competition, prices approach the costs of production, the tax can enter into the sum of these costs. Despite the increase in price due to the increase in the tax, consumption is not reduced (for example, necessities) and the tax is passed on to the consumer. When taxing non-primary necessities (medium luxury), the transfer is more difficult, since in this case a reduction in consumption is possible.
With elastic demand, it is very difficult to shift the tax, and with inelastic demand it is much easier. If the demand for a well-known product can easily be replaced by the demand for another product, then the consumer shirks the transfer. Therefore, it is easy to pass taxes on necessities and difficult on average luxury items, for which the consumer reduces the demand for them when the price rises. Taxes on luxury goods are easily shifted, since the very wealthy will not refuse, despite the tax, from their consumption.
The more immobile the taxable item is, the more difficult it is to shift the tax, and, conversely, the more mobility (mobility) the taxable item has, the easier the tax can be shifted. For example, it is more difficult for the owner of real estate to shift the tax than the owner of movable property, especially monetary values.
Thus, the established conditions of transfer made it possible to recommend financial practice to tax those sources about which it can be said with certainty that the tax remains on them.
One of the key problems of the Russian tax system is that the taxpayer does not have a sufficient understanding of why the taxes that the state intends to collect from him are needed. Like any system that operates with the participation of thinking subjects and collective goals, the tax system is highly dependent on how it is perceived through the eyes of its subjects. Taking into account the activity of the tax subject and understanding the reflexive nature of tax behavior is one of the tasks of the state's economic policy. The first question is to find out between which forces or subjects the public consent is achieved and in what framework it can be found.
Over the past four years, serious steps have been taken in the Russian tax sphere, as a result of which the collection of taxes has increased and the scale of tax evasion has decreased. In general, the tax burden on the economy has decreased: the rates of basic taxes have been reduced, for example, income tax from 35 to 24 percent, VAT from 20 to 18 percent, single social tax from 39.5 to 26 percent, and a flat income tax rate of 13 percent has been introduced. At the same time, the total number of taxes was reduced from 52, the number of them in 1988, to 15.
Although the overall tax burden on entrepreneurial activity decreased, it still remains unjustifiably large. As a result, opportunities for modernization and development of production and creation of new jobs are reduced. The tax system should provide funding for budgetary needs, be not burdensome for businesses and not hinder their competitiveness and growth of business activity.
The general logic of tax reforms in many countries is associated with a gradual transition from indirect taxation to final income taxation. The depth of this transition often depends on the ability to cope with the task of legalizing economic activity and income from it in order to move to direct taxation of the income of legal entities and individuals-taxpayers.
As a manager of transferred funds, the state is often ineffective for entrepreneurs. The entrepreneur understands that the effectiveness of bureaucratic activities to bring deductions to certain target groups of the population will be much lower than what he has achieved in his business. Around every successful entrepreneur there are people who receive from him the subsidies that they do not receive from the state. This also applies to those jobs that the entrepreneur creates through his activities, and certain social programs and charity carried out by him without the participation of the state.
In this regard, the entrepreneur has a feeling: hasn't he already paid off his public debt? And didn't he do it much more efficiently than the state claiming part of his property in the form of taxes? The solution of this question determines the balance in its relations with the state.
Since the state dictates the framework - tax, administrative and others in which the business exists, the taxpayer faces the question of the benefits and costs of tax optimization activities. In practice, this question comes down to comparing the amounts paid to the state with how much should be spent on the "mechanism" of tax evasion.
In general, taking into account the complexity of identifying and quantifying "shadow" economic processes, their analysis should be based on regular comparison and re-verification of information obtained from different sources.
Thus, the really achievable tax savings are very significant: just a few commodity turnovers carried out under the “preferential” tax scheme can significantly strengthen the business.
Thus, in order to meaningfully influence the situation in the country through taxes, it is necessary not only to know the target function of the proposed changes, but also to bring this information to the tax subject. Thus, one of the mechanisms for building confidence in the tax authorities and legalizing the activities of citizens and entrepreneurship is to provide citizens with information about tax deductions.
At the same time, it is important to take into account not only the current state of society, but also the dynamics. To solve the problem of equilibrium in the "state-entrepreneurship" system, the method of successive iterations, focused on reducing the distance to the chosen goals, seems to be the most attractive. The main thing is to avoid abrupt actions and to choose the right process indicators.
general characteristics federal taxes and fees
Tax law RF is built on the basis of the unity of principle financial policy state, manifested in particular in the establishment of a closed list of taxes in force throughout its territory. The Tax Code established three levels of the tax system: federal, subjects of the Russian Federation and local.
The levels of the tax system do not coincide with the links of the budget system: if only federal taxes are credited to the federal budget, then deductions from federal or regional taxes, respectively, can be received by regional and municipal budgets.
Federal taxes are established by federal laws and are subject to collection throughout the territory of the Russian Federation. Federal tax benefits are fixed only by federal laws, but the representative (legislative) state authorities of the constituent entities of the Russian Federation and local governments have the right to introduce additional benefits within the amounts credited to their budgets. As a general rule, federal tax rates are determined by the Russian Parliament - the Federal Assembly of the Russian Federation. However, the rates of taxes on certain types of natural resources, excises on certain types of mineral raw materials and customs duties are established by the Government of the Russian Federation.
According to Article 213 of the Tax Code, federal taxes include:
Delivered value tax (VAT), excise tax on certain types of goods (services) and certain types of mineral raw materials, tax on profits (income) of organizations. Capital income tax, income tax from an individual. Tax on the use of subsoil, tax on the reproduction of the mineral resource base. Tax on additional income from hydrocarbon production, forest tax, water tax, economic tax.
In addition to the bulk of taxes in the structure mandatory payments stand out:
Fees (contributions to state social non-budgetary funds, fee for the right to use wildlife and aquatic biological resources, customs fees, licensed fees); Duties (state duty. Customs duty).
Social insurance against industrial accidents and occupational diseases.
In accordance with Article 1 of the Federal Law of July 24, 1998 No. 125-FZ "On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases" this type of insurance is a type social insurance and provides:
Ensuring social protection of insured persons and the economic interest of insurance subjects in reducing occupational risk (this is the likelihood of damage (loss) of health or death of the insured person associated with the performance of duties under an employment contract (contract) and in other cases established by law);
Compensation for harm caused to the life and health of the insured person in the performance of his duties under an employment contract (contract) and in other cases established by law, by providing the insured person in full with all necessary types of insurance coverage, including payment of expenses for medical, social and vocational rehabilitation;
Providing enforcement measures to reduce occupational injuries and occupational diseases.
An accident is an event that results in the need to transfer the insured person to another job, temporary or permanent loss of his professional ability to work or his death. An occupational disease is a chronic or acute illness of the insured person, which is the result of exposure to one or more harmful production factors and entails a temporary or permanent loss of the insured person's professional ability to work.
Economic characteristics of VAT
value added tax(hereinafter referred to as VAT) is an indirect tax, that is, a surcharge on the price of goods. It was put into effect by the Law of the Russian Federation "On value added tax" dated December 6, 1991 No. 1992-1, which became invalid with the introduction of part two NK RF.Tax is a form of withdrawal to the budget of a part of the value added.
Currently, the application of the tax is regulated by Ch. 21 of the Tax Code of the Russian Federation.
payersVAT are:
organizations;
individual entrepreneurs;
persons recognized as VAT payers in connection with the movement of goods across the customs border of the Russian Federation, determined in accordance with the Customs Code RF.
objecttaxation the following operations:
sale of goods (works, services) on the territory of the Russian Federation, including the sale of collateral and the transfer of goods (the results of work performed, the provision of services) under an agreement on the provision of compensation or innovation, as well as the transfer of property rights. The transfer of ownership of goods, the results of work performed, the provision of services free of charge is recognized as the sale of goods (works, services);
transfer on the territory of the Russian Federation of goods (performance of work, provision of services) for own needs, the costs of which are not deductible (including through depreciation) when calculating corporate income tax;
performance of construction and installation works for own consumption;
import of goods into the customs territory of the Russian Federation.
Wherein notrecognizedobjecttaxation: %/ operations specified in paragraph 3 of Art. 39 of the Tax Code of the Russian Federation;
transfer on a gratuitous basis of residential buildings, kindergartens, clubs, sanatoriums and other objects of social and cultural and housing and communal purposes, as well as roads, electrical networks, substations, gas networks, water intake facilities and other similar objects, to state authorities and local authorities self-government (or by decision of these bodies, specialized organizations that use or operate these facilities for their intended purpose);
transfer of property of state and municipal enterprises, redeemed in the order of privatization;
performance of work (rendering of services) by bodies that are part of the system of state authorities and local governments, within the framework of exercising their exclusive powers in a certain area of activity, if the obligation to perform the specified work (rendering of services) is established by the legislation of the Russian Federation, the legislation of the constituent entities of the Russian Federation , acts of local governments;
transfer on a gratuitous basis of fixed assets to public authorities and administrations and local governments, as well as budget institutions, state and municipal unitary enterprises.
placeimplementationgoods the territory of the Russian Federation is recognized in the presence of one or more of the following circumstances."
the goods are located on the territory of the Russian Federation, are not shipped or transported;
the goods at the time of commencement of shipment or transportation are located on the territory of the Russian Federation. placeimplementationworks(services) the territory of the Russian Federation is recognized if:
works (services) are directly related to immovable property (with the exception of aircraft, sea and inland navigation vessels, as well as space objects) located on the territory of the Russian Federation. Such works (services), in particular, include construction, installation, construction and assembly, repair, restoration work, landscaping work;
works (services) related to movable property located on the territory of the Russian Federation;
services are actually provided on the territory of the Russian Federation in the field of culture, art, education, physical culture, tourism, recreation and sports;
the buyer of works (services) operates on the territory
torii RF. placeimplementationactivities the buyer, as well as an organization or an individual entrepreneur that performs work (renders services), the territory of the Russian Federation is considered in the event that the buyer of works (services) is actually present in the territory of the Russian Federation on the basis of state registration organization or individual entrepreneur, and in its absence - on the basis of the place indicated in the constituent documents of the organization, the place of management of the organization, the location of its permanent executive body, the location of the permanent representative office (if works (services) are provided through this permanent representative office), the place residence of an individual. This rule applies when performing work (rendering services):
transfer of ownership or assignment of patents, licenses, trademarks, copyrights or other similar rights;
consulting, legal, accounting, engineering, advertising, information processing, as well as during research and development work. TOengineering services include engineering and consulting services for the preparation of the production process and sale of products (works, services), preparation for the construction and operation of industrial, infrastructure, agricultural and other facilities, pre-design and design services (preparation of feasibility studies, design development and other similar services). TOservicesprocessinginformation include services for the implementation of the collection and generalization, systematization of information arrays and the provision at the disposal of the user of the results of processing this information;
on the provision of personnel, if the personnel works at the buyer's place of business;
leasing of movable property, with the exception of land vehicles;
the provision of services of an agent who, on behalf of the main party to the contract, engages a person (organization or individual) to provide such services;
provision of services directly at Russian airports and airspace of the Russian Federation for aircraft maintenance, including air navigation services;
performance of works (rendering of services, including repair services) for maintenance of sea vessels and inland navigation vessels during the period of stay in ports (all types of port dues, services of ships of the port fleet), as well as pilotage.
placeimplementationactivities organizations or individual entrepreneurs that provide aircraft, seagoing or inland navigation vessels for use under a lease (time charter) agreement with a crew, as well as transportation services, unrecognized territory of the Russian Federation, if transportation is carried out between ports located outside the territory RF.
Documents confirming the place of performance of work (rendering of services) are:
a contract concluded with foreign or Russian persons;
documents confirming the fact of performance of work (rendering of services). Article 149 of the Tax Code of the Russian Federation provides for transactions that are not subject to taxation.
taxbase when selling goods (works, services) is determined by the taxpayer in accordance with Ch. 21 of the Tax Code of the Russian Federation, depending on the specifics of the sale of goods (works, services) produced by him or purchased on the side when:
in determining the tax base, proceeds from the sale of goods (works, services) are determined on the basis of all income of the taxpayer related to settlements for payment for these goods (works, services) received by him in cash and (or) in kind, including payment in securities. These incomes are taken into account if it is possible to assess them and to the extent that they can be assessed;
determination of the tax base revenue (expenses) of the taxpayer in foreign currency converted into rubles at the exchange rate of the Central Bank of the Russian Federation, respectively, on the date of sale of goods (works, services) or on the date of actual expenditure;
the tax base for the sale of goods (works, services) by a taxpayer is determined as the cost of these goods (works, services), calculated on the basis of prices determined in accordance with Art. 40 of the Tax Code of the Russian Federation, taking into account excises (for excisable goods and excisable mineral raw materials) and without including sales tax in them;
sale of goods (works, services) for barter (barter) transactions, sale of goods (works, services) free of charge, transfer of ownership of the subject of pledge to the pledgee in case of failure to fulfill the obligation secured by the pledge, transfer of goods (results of work performed, services rendered) upon payment labor in kind, the tax base is determined as the cost of these goods (works, services), calculated on the basis of prices determined in the manner similar to that provided for in Art. 40 of the Tax Code of the Russian Federation, taking into account excises (for excisable goods and excisable mineral raw materials) and without including sales tax in them;
sales of goods (works, services), taking into account subsidies provided by budgets of various levels in connection with the use by the taxpayer of state regulated prices, or taking into account the benefits provided to individual consumers in accordance with federal legislation, the tax base is determined as the cost of goods (works, services) sold ), calculated on the basis of their actual selling prices;
of the sale of property subject to accounting at cost, taking into account the tax paid, the tax base is determined as the difference between the price of the property being sold, determined taking into account the provisions of Art. 40 of the Tax Code of the Russian Federation, taking into account tax, excises (for excisable goods and excisable mineral raw materials) and without including sales tax in it, and the value of the property being sold ( residual value subject to revaluations);
sales of agricultural products and products of its processing purchased from individuals (non-taxpayers), according to the list approved by the Government of the Russian Federation (with the exception of excisable goods), the tax base is determined as the difference between the price determined in accordance with Art. 40 of the Tax Code of the Russian Federation and the purchase price of these products;
the tax base for the sale of services for the production of goods from give-and-take raw materials (materials) is determined as the cost of their processing, processing or other transformation, taking into account excises (for excisable goods) and without including sales tax;
sale of goods (works, services) under futures transactions (transactions involving the supply of goods, performance of work,
provision of services) after the expiration of the contract (end
path) of the period specified directly in this agreement
or contract price, the tax base is defined as the cost
these goods (works, services), indicated directly in the agreement (contract), but not lower than their value, calculated on the basis of
from prices determined in a manner similar to that provided for
Nomu Art. 40 of the Tax Code of the Russian Federation, in force
For states with a federal structure, the problem of the correlation of powers to establish taxes in relation to the federal center and the subjects of the federation is typical. The essence of the problem boils down to the fact that, on the one hand, the independent establishment of taxes testifies to the independence of one or another level of government, on the other hand, excessive freedom in this matter leads to an artificial fragmentation of the state, to an increase in separatism between regions. When choosing a balance of powers, the following model of distribution of powers to establish taxes between the federal center and the subjects of the federation can be applied:
Each level is completely independent in establishing its own system of taxes.
Incomplete independence of each of the levels of the federation in setting taxes. The federal center introduces federal taxes and establishes a mandatory list of taxes for subjects. When establishing a list for subjects, a number of factors (historical, social, organizational and technical) are taken into account. Examples:
value added tax. With t.sp. its content cannot be introduced at the level of the subject of the federation, only at the federal level, because this tax belongs to the number of territorial taxes, as a result, when it is collected, it is always important to determine in which place of the state the object of taxation arose. With the introduction of such a territorial tax at the level of a subject of the federation, constant conflicts between subjects arguing about the ownership of the object of taxation are inevitable.
personal income tax. It is advisable to introduce only at the federal level, because. when it is introduced at the level of subjects, certain subjects become more attractive due to the low rates of this tax, in connection with the provision of additional benefits, etc.
"Miscellaneous Taxes" The essence of the model is that each level of government imposes its own taxes, respectively, each level of government forms its own system. Subspecies:
"different rates". The content of this model is that the federal center determines all the basic, basic conditions for the collection of specific types of taxes, and the subjects of the federation have the right only to set tax rates within a certain scale set by the center. At the same time, a uniform system of taxes is established at each level, only the types of rates change.
"miscellaneous income". Under this system, both federal taxes and taxes of subjects are fixed by the federal center. The financial independence of the subjects is manifested in the fact that they receive certain deductions from the total amount of taxes they collect at predetermined rates. These rates can be set annually or introduced for a long period.
Of the three presented systems, the first one represents the greatest independence, and the next two enable the subjects of the federation to participate in the regulation of tax relations only partially. When building specific national tax systems, the relationship of the above options is always used.
Examples: USA and Germany. Germany is characterized by a rigidly centralized tax system, which provides the constituent entities of the federation with a minimum of authority in establishing taxes on their territory. The United States is characterized by a completely reverse model: the states have broad powers to impose taxes on their territory with some constitutional restrictions.
Characteristics of the system of taxes and fees of the Russian Federation.
The system of taxes and fees of the Russian Federation includes two blocks:
Federal : VAT, corporate income tax, excises, personal income tax, mineral extraction tax, water tax, fees for the use of wildlife and for the use of water and biological resources, state duty.
Regional : gambling business tax, transport tax, corporate property tax. The key elements of taxation are established by the federal center - the object, the tax base, the tax period, the calculation procedure, the minimum and maximum tax rates. At the same time, the subjects of the Russian Federation are given the right to establish the following elements of taxation: tax rates within the scale, tax benefits, the procedure and terms of payment. The introduction of regional taxes requires the adoption of a regional law. The introduction of regional taxes is right subjects.
Local : property tax FL, land tax. With regard to local taxes, the procedure for establishing and enforcing them is similar to that at the regional level. In this case, representative LSGs also establish three elements of taxation.
Direct taxes and fees. Taxes and fees of the Russian Federation are divided into three groups:
The assertion that tax groups are divided depending on the budget where these payments are received is erroneous. Indeed, regional and local taxes are fully credited to the relevant budgets. However, federal payments are divided between the federal center and lower levels. Main difference between groups of taxes consists in the order of their establishment and enforcement. Set tax - fix all elements. For the group of federal taxes and fees, both the establishment and enforcement are carried out exclusively by the federal center.
simplified taxation system,
single agricultural tax,
taxation system in the form of a single tax on imputed income for certain types of activities,
taxation system for the implementation of production sharing agreements.
Special tax regimes. There are 4 special tax regimes:
The constitutional and legal foundations of taxation are established by Articles 71, 72, 75 of the Constitution of the Russian Federation. According to the Constitution of the Russian Federation, federal taxes and general principles of taxation in the Russian Federation are established.
Since any tax is a restriction of property rights, respectively, by virtue of Article 55 of the Constitution of the Russian Federation, any tax can only follow from the Federal Law.
Personal income tax (PIT).
PIT is a direct, personal, federal tax.
PIT taxpayers: FL. They are divided into two groups:
residents of the Russian Federation. Tax residents are persons who actually stay on the territory of the Russian Federation for at least 183 days within 12 consecutive months. The period of stay of a person in the Russian Federation is not interrupted for the time of his departure abroad for short-term (less than 6 months) treatment or training. At the same time, it does not matter the type of educational / medical institution, the age of the traveler, the training program, etc. Regardless of the time of actual stay on the territory of the Russian Federation tax residents are recognized: Russian military personnel serving abroad, employees of the OGV and LSG, seconded to work abroad. Citizenship does not matter. The place of birth of a citizen, other social factors are not taken into account. We take into account only the actual location on the territory of the Russian Federation. According to the previous version of Chapter 23 of the Tax Code of the Russian Federation, the calculation of 183 days was required within the calendar year (from December 31 to January 1), which led to paradoxical situations. Example: 90 days the taxpayer was in the Russian Federation in 2005, and 93 days in 2006. According to the norm that is in force now, 12 months are taken sequentially, not within the framework of a calendar year. Within 12 months, when we count 183 days, the months go by continuously, and the days when we are on the territory of the Russian Federation can go with breaks.
non-residents of the Russian Federation. These are those persons who do not stay the required number of days in the territory of the Russian Federation.
Legal consequences of recognizing a person as a resident or non-resident.
Residents are subject to full tax liability, which means that the RF as a general rule claims to tax personal income tax in respect of all income of a person that is received both from sources in the territory of the Russian Federation and from sources outside it. Non-residents are subject to a limited tax obligation, they pay tax only on income received in the territory of the Russian Federation.
Residents and non-residents are subject to different tax rates. For residents, the general rate is 13%, and for non-residents - 30%.
Chapter 23 of the Tax Code provides for the possibility of tax deductions. There are deductions that are tax benefits and provide for the exemption from taxation of a part of a person's income. According to the legislation of the Russian Federation, only persons whose income is taxed at a rate of 13% have the right to deductions.
The legal base (basis) of the tax system includes (Fig. 12.1): the legal system of taxation (Fig. 12.3), the system of taxes and fees, special tax regimes.
General characteristics of the system of taxes and fees
The following taxes and fees are established in the Russian Federation: federal, regional and local. Federal taxes and fees are those established by the Tax Code and obligatory for payment throughout the territory of the Russian Federation. Taxes established by the Tax Code of the Russian Federation and, accordingly, the laws of the constituent entities of the Russian Federation and regulatory legal acts of representative bodies of municipalities are recognized as regional and local. Regional taxes are obligatory for payment in the territories of the respective subjects of the Russian Federation, and local taxes - in the territories of the respective municipalities. When establishing each regional and local tax, tax rates are determined (within the limits established by the Tax Code of the Russian Federation), the procedure and terms for paying the tax, and reporting forms for this tax. Legislative (representative) bodies of the constituent entities of the Russian Federation and local self-government may also provide for tax benefits and grounds for their use by the taxpayer. Other elements of taxation are established by the Tax Code of the Russian Federation.
Rice. 12.4.
1, 2, 3, ..., 27 - approximate (possible) sequence of actions; CGT - a consolidated group of taxpayers
According to the levels of budgets, taxes and fees are distributed as follows.
I. Federal taxes and fees:
- 1) value added tax;
- 2) excises;
- 3) corporate income tax;
- 4) personal income tax;
- 5) state duty;
- 6) mineral extraction tax;
- 7) fees for the use of objects of the animal world and aquatic biological resources;
- 8) water tax.
II. Regional taxes:
- 1) corporate property tax;
- 2) transport tax;
- 3) gambling business tax.
III. Local taxes:
- 1) land tax;
- 2) tax on the property of individuals.
It should be noted that taxes for the use of natural resources are both federal (mineral extraction tax, water tax) and local (land tax). Property taxes are also distributed by levels: the property tax of organizations is classified as regional taxes, and the property tax for individuals is classified as local. Apparently, when distributing taxes by budget levels, the legislator proceeded from the possibility of ensuring budget financing and tax collection. It is obvious, for example, that the land tax and the tax on the property of individuals will be collected to a greater extent when they relate to local taxes, since in this case the most complete accounting of objects of taxation is provided, the costs of tax collection are reduced, and the interest of local governments in collection of taxes.
General conditions for establishing taxes and fees
Tax as a complex economic and legal phenomenon includes a set of certain interacting components (elements), each of which has an independent legal value. The Tax Code of the Russian Federation introduced a rule according to which the tax is considered established only if the relevant legislation taxpayers identified and all of the following essential elements of taxation: object of taxation, tax base, tax period, tax rate, tax calculation procedure, tax payment procedure and terms. As long as at least one of these elements remains undefined, the tax cannot be considered established and cannot be levied. When fees are established, their payers and taxation elements are determined in relation to specific fees. In necessary cases, when establishing a tax, an act of legislation on taxes and fees may also provide for tax incentives and grounds for their use by the taxpayer.
Special tax regime a special procedure for determining the elements of taxation is recognized, as well as exemption from the obligation to pay certain taxes and fees provided for by the Tax Code of the Russian Federation and federal laws adopted in accordance with it. Special tax regimes include: simplified taxation system, taxation system for agricultural producers(single agricultural tax), a taxation system in the form of a single tax on imputed income for certain types of activities, a taxation system for the implementation of production sharing agreements.
Taxpayers and payers of fees recognized as organizations and individuals who, in accordance with the Tax Code of the Russian Federation, are obliged to pay taxes and (or) fees.
Objects of taxation are the sale of goods (works, services), property, profit, income, expense or other circumstance that has a cost, quantitative or physical characteristic, with the presence of which the taxpayer's legislation on taxes and fees connects the obligation to pay tax. Each tax has an independent object of taxation, determined in accordance with part two of the PC of the Russian Federation.
The tax base represents cost, physical or other characteristics of the object of taxation. tax rate- this the amount of tax charges per unit of measurement of the tax base. The tax base and the procedure for determining it, as well as the tax rates for federal taxes and the amount of fees for federal fees, are established by the Tax Code of the Russian Federation.
The tax base and the procedure for its determination for regional and local taxes are established by the Tax Code of the Russian Federation, and tax rates for regional and local taxes are established by the laws of the constituent entities of the Russian Federation and regulatory legal acts of representative bodies of municipalities, respectively, within the limits established by the code.
The tax base at the end of each tax period is calculated as follows:
- organizations - based on register data accounting and (or) on the basis of other documented data on objects subject to taxation or related to taxation;
- individual entrepreneurs - on the basis of data on accounting for income and expenses and business transactions;
- other taxpayers - individuals - on the basis of information received in established cases from organizations and (or) individuals on the amounts of income paid to them, on objects of taxation, as well as data on their own accounting of income received, objects of taxation, carried out in arbitrary forms.
The rules for determining the tax base provided for organizations and individual entrepreneurs also apply to tax agents.
For organizations, a special rule has been established for making corrections to the tax base. So, if errors (distortions) are found in the calculation of the tax base relating to past periods, all corrections relate only to the period of the error and do not apply to the tax base of the current period.
Under tax period understood calendar year or other period of time in relation to individual taxes, after which the tax base is determined and the amount of tax payable is calculated. A tax period may consist of one or more reporting periods, as a result of which they are paid advance payments. The tax period of organizations that exist for an incomplete calendar year (created, reorganized or liquidated during the year) is determined according to the rules discussed in Table. 12.2.
Tax calculation procedure
The taxpayer independently calculates the amount of tax payable for the tax period, based on the tax base, tax rate and tax benefits. However, the obligation to calculate
Table 12.2
Rules for determining the tax period (art. 55 of the Tax Code of the Russian Federation)
|
Situation |
Taxable period |
|
The organization was created after the beginning of the calendar year |
From the date of creation to the end of the year |
|
From the date of creation to the end of the calendar year following the year of creation |
|
|
The organization was liquidated (reorganized) before the end of the calendar year |
From the beginning of this year to the date of completion of the liquidation (reorganization) |
|
An organization established after the beginning of the calendar year is liquidated (reorganized) before the end of this year |
|
|
The organization was created in the period from December 1 to December 31 of the current year and liquidated (reorganized) next year |
From the day of creation to the day of liquidation (reorganization) |
reduction of the amount of tax in cases provided for by the legislation of the Russian Federation on taxes and fees, may be assigned to the tax authority or tax agent. In these cases, a tax notice is sent to the taxpayer, which indicates the amount of tax, the calculation of the tax base and the deadline for paying the tax.
Benefits for taxes and fees recognized provided certain categories taxpayers and payers of fees, the advantages provided for by the legislation on taxes and fees in comparison with other taxpayers or payers of fees, including the possibility not to pay a tax or fee or pay them in a smaller amount.
Deadlines for paying taxes and fees are established in relation to each tax and fee and are determined by a calendar date or the expiration of a period of time calculated in years, quarters, months, weeks and days, as well as an indication of an event that must occur or occur, or an action that must be performed. In cases where the calculation of the tax base is made tax authority, the obligation to pay tax arises not earlier than the date of receipt of the tax notice.
Tax is paid by a single payment in cash or non-cash form of the entire amount of tax or in another manner provided for by the Tax Code of the Russian Federation and other acts of legislation on taxes and fees. For each tax, a specific procedure for its payment is established: for federal taxes - by the Tax Code of the Russian Federation; for regional taxes - the laws of the constituent entities of the Russian Federation; for local taxes - regulatory legal acts of municipalities.
The general legal requirement is self-payment of tax by the taxpayer. However, the current legislation provides for the possibility of paying tax by withholding it by the tax agent at the source of payment, as well as by using the institution of tax representation.