14 of Article 171 of the Tax Code of the Russian Federation. Recovery VAT. Information about changes

1. The following types of taxes and fees are established in the Russian Federation: federal, regional and local.

2. The federal taxes and fees recognize taxes and fees, which are established by this Code and are obligatory to pay throughout the Russian Federation, unless otherwise provided for by paragraph 7 of this article.

3. Regional taxes are subject to taxes, which are established by this Code and the laws of the subjects of the Russian Federation on taxes and are obligatory to pay in the territories of the relevant constituent entities of the Russian Federation, unless otherwise provided by paragraph 7 of this article.

Regional taxes are submitted and terminated in the territories of the constituent entities of the Russian Federation in accordance with this Code and the laws of the subjects of the Russian Federation on taxes.

When establishing regional taxes, legislative (representative) state authorities of the constituent entities of the Russian Federation are determined in the manner and the limits provided for by this Code of this Code. Other elements of taxation on regional taxes and taxpayers are determined by this Code.

Legislative (representative) bodies of state authorities of the constituent entities of the Russian Federation on tax laws in the manner and the limits provided for by this Code

4. Local taxes and fees recognize taxes and fees, which are established by this Code and regulatory legal acts of representative bodies of municipalities on taxes and fees and are obligatory to pay in the territories of relevant municipalities, unless otherwise provided for in this section and paragraph 7 of this article.

Local taxes and fees are put into effect and terminate acting in the territories of municipalities in accordance with this Code and regulatory legal acts of representative bodies of municipal entities about taxes and fees.

Local taxes and fees are established by this Code and regulatory legal acts of representative bodies of settlements (municipal regions), urban districts (internal regions) on taxes and fees and are obligatory to pay in the territories of relevant settlements (interior territories), urban districts (internal regions), if otherwise not provided for by paragraph 7 of this article. Local taxes and fees are put into operation and stop acting in the territories of settlements (inter-axis territories), urban districts (internal regions) in accordance with this Code and regulatory legal acts of representative bodies of settlements (municipal regions), urban districts (internal regions) about taxes and fees.

In the urban district with an intracity division of the powers of representative bodies of municipal entities on the establishment, the introduction and termination of local taxes in the territories of internal regions is carried out by representative bodies of the urban district with intracity division or representative bodies of the relevant internal regions according to the law of the subject of the Russian Federation on the delimitation of powers between the authorities local government of the urban district with intracity division and local governments of Intorodsky districts.

Local taxes and fees in the cities of federal significance Moscow, St. Petersburg and Sevastopol are established by this Code and the laws of these subjects of the Russian Federation on taxes and fees are obligatory to pay in the territories of these constituent entities of the Russian Federation, unless otherwise provided by paragraph 7 of this article. Local taxes and fees are put into operation and stop acting in the territories of the cities of the federal significance of Moscow, St. Petersburg and Sevastopol in accordance with this Code and the laws of these constituent entities of the Russian Federation.

When establishing local taxes with representative bodies of municipalities (legislative (representative) bodies of state power bodies of the federal significance of Moscow, St. Petersburg and Sevastopol) are determined in the manner and limits that are provided for by this Code, the following elements of taxation: tax rates, order and timing of taxes, if these taxation elements are not established by this Code. Other elements of taxation on local taxes and taxpayers are determined by this Code.

Representative bodies of municipalities (legislative (representative) bodies of state power bodies of the federal significance of Moscow, St. Petersburg and Sevastopol) in the manner and limits that are provided for by this Code may establish features of determination tax base, tax breaks, the grounds and order of their application.

When establishing local fees with representative bodies of municipalities (legislative (representative) bodies of state power bodies of the federal significance of Moscow, St. Petersburg and Sevastopol) are determined in the manner and limits that are provided for by this Code, fees rates, as well as benefits for payment of fees, The grounds and order of their application.

6. The federal, regional or local taxes and fees not provided for in this Code cannot be established.

7. This Code establishes special tax regimeswhich may provide federal taxesnot listed in the article

The procedure for establishing, changes and cancellation of taxes and fees is determined by the highest authority of the country's representative power. The rules for calculating and paying payments are recorded in the NK. The Codex also explains the basic concepts and terms with which the tax system and fees in the Russian Federation are associated. Consider the main ones in the article.

General characteristics of the tax system of the Russian Federation

It is given in ch. 2 NK. The tax and fees in the Russian Federation represents a set of mandatory payments, which are charged in the country for certain rules. Executions are committed by both legal entities and citizens. Tax is gratuitous, individual and mandatory paymentheld with individuals and organizations in the form of alienation moneybelonging to them on the right of operational management, property or economic management. These deductions are sent to financing the activities of the Institutes of Power. As a collection acts obligatory contributionwhich is charged with citizens and enterprises to ensure that legally significant actions are committed to them by authorities. The list of services provided, among other things, includes providing any rights and issuance of licenses (permits).

The concept and types of taxes and fees in the Russian Federation

The considered payments are provided solely in accordance with the provisions of the NK. Federal fees and taxes are established throughout the country, unless otherwise fixed by regulatory provisions. They are credited to budgets of different levels. The following types of taxes and fees are established in the Russian Federation:

Fully entering the state budget. For example, VAT.

Regulatory revenue. The system of taxes and fees in the Russian Federation provides for the redistribution of the amounts received from payers in the state budget to the budgets of other levels. These include excise taxes, personal income tax, deductions from profits, etc.

Having targeted and entering funds. These payments are credited to the state budget.

Types of taxes and fees in the Russian Federation are grouped in the list:

Fossil extraction tax.

Excise.

Water tax.

Fees for the use of objects of animal peace and biological water resources.

NDFL.

Tax on enterprises profits.

State duty.

The Code may provide special regimes within which the taxes not specified in the NK are introduced.

Important moment

The acts of law on taxes and fees in time in most cases is not limited. However, some documents have a specific validity period. Periodically provisions of the Code and Other regulatory documents Can be revised, adjusted, supplemented. It should be noted that, in accordance with Art. 3 FZ, regulating the rules for holding a referendum, issues related to establishing, cancellations, changes in focal taxes and taxes of focal appointments cannot be made to a popular discussion. This means that in the area of \u200b\u200btaxation it is forbidden to use the mechanism of direct democracy.

Principles of Cover

Directly charged from the tax payer or collection is preceded by two interrelated and consistent legislative procedures: establishing and administration. They are determined legal Examination of funds in accordance with the provisions of the NK. The tax setting is the adoption of a regulatory document by which a specific mandatory payment is defined. This procedure is a kind of legal fact of creating deductions. It allows you to determine state and territorial payments (taxes and fees of subjects of the Russian Federation). Regional deductions are introduced on the basis of the Federal Law, as well as regulatory documents adopted by the territorial authorities.

Key items

It should be noted that setting the tax does not mean to call it. During the procedure, mandatory deductions should be defined. To them, in particular, belong:

an object;
bid;
period;
rules and terms of payment, etc.

Second phase

The administration of the tax is the adoption of a regulatory document, which establishes an immediate duty to make its payment. In order for a specific deduction to be actually implemented, it must be defined. This means that the representative body provides for the possibility of alienating funds, refers to the elements of the taxation. After that, the obligation of the payer to carry out a mandatory deduction. The presence of the considered stages is fixed in Art. 1 and 2 NK.

Termination of duty

The NK provides for the ability to cancel the tax. It represents the cessation of payment charges and an exception to it from the area of \u200b\u200btaxation. These actions are carried out in accordance with the regulatory document adopted by the representative body. Cancellation of the tax can also be caused by the expiration of the document that it was introduced (if the latter had a corresponding limitation).

Territorial plates

Taxes and fees of the subjects of the Russian Federation are introduced under the observance of a number of conditions:

Payments are provided in the NK.

Defined all obligatory elements of the case.

Payments to be deducted throughout the country are determined by the representative body. In the appropriate chapter of the NC, the elements of the taxation are fixed, specific payers are determined. Taxes and fees of subjects of the Russian Federation are entered into 2 stages:

In the first stage, the highest representative body determines the payers and key elements of the taxation. This information is entered in the NK. Basic rules and specific limits are formulated for the rate and deduction period.

In the second stage, the territorial representative body determines in accordance with the head of the NC, specific tariffs and the implementation period mandatory contributions.

Similarly, the taxes and fees of the constituent entities of the Russian Federation are determined, local payments are introduced.

Nuance

Introduction federal taxes It is performed simultaneously with their establishment. For territorial deductions, another rule has been identified. Taxes and fees of the subjects of the Russian Federation are introduced from the moment of entry into force of a regulatory document adopted by the representative body of the relevant administrative unit. It is he who secures the duty of payers to carry out deductions to the budget.

Types of territorial payments

Taxes and fees of constituent entities of the Russian Federation are introduced by regulatory documents that are not contrary to the NK. With their definition, representative bodies of administrative units are fixed:

Terms and rules of deductions.

Rates.

Other elements of the subject are determined in the NK. Additionally, representative bodies have the right to establish tax breaks, order and foundation of their application. Territorial obligatory payments include deductions:

From the property of enterprises.

From transport.

From gambling business.

Object of taxation

As it for domestic organizations is immovable and movable property. To him, among other things include material valueswho are transferred to temporary use, possession, disposal either trust managementand also contributed to joint activities. This property should be taken into account on the balance sheet as an OS according to the rules of accounting. For foreign enterprises that work on the territory of the country through their permanent missions, the object of taxation is the immovable and movable property recognized by the main funds.

Features of legal regulation

The mechanism by which the management of the taxation system is carried out in the Russian Federation, the special complex of legal means is performed. They are organized in a consistent way and contribute to overcoming obstacles arising in the way of meeting the needs of participants in legal relations. The purpose of tax regulation is to ensure the movement of interests available from the subjects to one or another values. Its principles act as guidelines for the formation of the appropriate public Policy in the field of taxation. They are key in law enforcement practice. This is due to the fact that all the provisions of the regulatory documents, on the basis of which taxes and fees of subjects of the Russian Federation are enshrined, as well as deductions to the state budget, must be implemented in accordance with the basic approaches enshrined in the NC.

Principles

Tax system Functions on the basis of steering began. They act as the regulatory base of the relevant legal relations. Key tax principles include:

Universal, justice and equality of taxation. This principle involves the right of each participant in tax legal relations to protect their own interests within the rules defined in the norms. Each person is obliged to carry out deductions enshrined in the NC. At the same time, regardless of their volume, participants in legal relations should have equal rights and obligations.

Singleness. This principle means that for the same object, only one type of tax should be provided, which it is only subject to once for a specific period.

Preference. This principle assumes the existence in the legislation of the norms defining for individual payers some relaxation in the field of taxation.

Economic balance. In determining mandatory deductions, the actual ability of the person to implement them should be taken into account.

Denial of the reverse action of the law. The norms through which the amounts of payments are adjusted cannot be applied to relationships that arose before their adoption.

Non-discriminatory circulation. This principle prohibits applying fees and taxes according to various rules based on racial, ideological, political, sexual, national, ethnic, and other differences between persons.

Legal relationship

Communication in the tax and fees of the Russian Federation are regulated by public interactions. They arise within the framework of various procedures. The latter actually includes the establishment, introduction, cancellation of fees and taxes, as well as the control of the execution of the provisions of the NK and bringing them to the responsibility of their violators. Participants in legal relations are endowed with certain rights and carry specific obligations associated with the process of taxation. These interactions:

Appear within the framework of public policy to establish and collecting compulsory budgetary deductions.

Possess targetty. The tax system is subordinate to specific tasks - the establishment and collection of payments.

Are formally defined. Tax legal relations ensure the regulation of specific connections that are installed between certain participants.

Provided by methods of state coercion. In violation of the regulatory provisions regulating the scope of the settlement, a response reaction from the protective mechanism is manifested.

Tax relations Different with a complex structure. It is revealed through such categories as:

The basis of the occurrence of relations.

Object and subject.

Responsibilities and rights of participants.

Classification

Tax legal relations can be material and procedural. Within the framework of the first duties and rights are focused on obtaining certain property products. Procedural relations are determined by regulatory prescriptions. They provide for certain procedures, secure the list of actions that are allowed to make participants formulate rules, deadlines, etc. Procedural relations, in turn, are divided into regulatory and protective.

The first are aimed at streamlining, the consolidation and development of social relations possessing property character. Regulatory relations are classified on relative and absolute, passive and active. The latter express the speaker tax law. Passive relationships are formed in accordance with prohibiting and managing norms. Absolute interactions are individually compatible with respect to one participant who has the right to demand (states, for example). Relative relations are individualized bilateral. In such interactions, a manual participant with a specific committee of legal obligations is opposed to a management entity.

Specificity of relationships

Tax interactions are provided by state protection. They are formed in the area of \u200b\u200btaxation. Tax relations are public. They are formed between different persons (physical and legal). Tax relations are legal and arise exclusively in the field of taxation. Legal communication of participants is ensured by the complex of their rights and obligations.

Subjective capabilities belong to controlled persons. They come into relations as, for example, the control body and, accordingly, have certain powers. The payer in the legal relationship acts as an obligated person. He must make specific legally significant acts in favor of the state (pay tax, for example). The duty of the payer can consist in abstaining from committing any actions (not to violate norms, for example).

General characteristics of the tax system of the Russian Federation

Principles of Cover

Directly charged from the tax payer or collection is preceded by two interrelated and consistent legislative procedures: establishing and administration. They determine the legal possibility of alienation of funds in accordance with the provisions of the NK. The tax setting is the adoption of a regulatory document by which a specific mandatory payment is defined. This procedure is a kind of legal fact of creating deductions. It allows you to determine state and territorial payments (taxes and fees of subjects of the Russian Federation). Regional deductions are introduced on the basis of the Federal Law, as well as regulatory documents adopted by the territorial authorities.

Key items

It should be noted that setting the tax does not mean to call it. During the procedure, mandatory deductions should be defined. To them, in particular, belong:

an object;
bid;
period;
rules and terms of payment, etc.

Second phase

Termination of duty

Territorial plates

Taxes and fees of the subjects of the Russian Federation are introduced under the observance of a number of conditions:

Payments are provided in the NK.
Defined all obligatory elements of the case.

In the first stage, the highest representative body determines the payers and key elements of the taxation. This information is entered in the NK. Basic rules and specific limits are formulated for the rate and deduction period.
In the second stage, the territorial representative body determines in accordance with the head of the NC, specific tariffs and the period of implementation of mandatory contributions.

Similarly, the taxes and fees of the constituent entities of the Russian Federation are determined, local payments are introduced.

Nuance

The introduction of federal taxes is made simultaneously with their establishment. For territorial deductions, another rule has been identified. Taxes and fees of the subjects of the Russian Federation are introduced from the moment of entry into force of a regulatory document adopted by the representative body of the relevant administrative unit. It is he who secures the duty of payers to carry out deductions to the budget.

Types of territorial payments

Taxes and fees of constituent entities of the Russian Federation are introduced by regulatory documents that are not contrary to the NK. When determining administrative units fix:

Terms and rules of deductions.
Rates.

From the property of enterprises.
From transport.
From gambling business.

Object of taxation

As a domestic organization, real estate and to him, among other things, include material values \u200b\u200bthat are transferred to temporary use, possession, disposal or trust management, as well as contributed to joint activities. This property should be taken into account on the balance sheet as an OS according to the rules of accounting. For foreign enterprises that work on the territory of the country through their permanent missions, the object of taxation is the immovable and movable property recognized by the main funds.

Features of legal regulation

The mechanism by which the management of the taxation system is carried out in the Russian Federation, the special complex of legal means is performed. They are organized in a consistent way and contribute to overcoming obstacles arising in the way of meeting the needs of participants in legal relations. The purpose of tax regulation is to ensure the movement of interests available from the subjects to one or another values. Its principles act as a guidelines for the formation of the relevant state policy in the field of taxation. They are key in law enforcement practice. This is due to the fact that all the provisions of the regulatory documents, on the basis of which taxes and fees of subjects of the Russian Federation are enshrined, as well as deductions to the state budget, must be implemented in accordance with the basic approaches enshrined in the NC.

Principles

The tax system operates on the basis of steering. They act as the regulatory base of the relevant legal relations. Key tax principles include:

Universal, justice and equality of taxation. This principle involves the right of each participant in tax legal relations to protect their own interests within the rules defined in the norms. Each person is obliged to carry out deductions enshrined in the NC. At the same time, regardless of their volume, participants in legal relations should have equal rights and obligations.
Singleness. This principle means that for the same object, only one type of tax should be provided, which it is only subject to once for a specific period.
Preference. This principle assumes the existence in the legislation of the norms defining for individual payers some relaxation in the field of taxation.
Economic balance. In determining mandatory deductions, the actual ability of the person to implement them should be taken into account.
Denial of the reverse action of the law. The norms through which the amounts of payments are adjusted cannot be applied to relationships that arose before their adoption.
Non-discriminatory circulation. This principle prohibits applying fees and taxes according to various rules based on racial, ideological, political, sexual, national, ethnic, and other differences between persons.

Legal relationship

Appear within the framework of public policy to establish and collecting compulsory budgetary deductions.
Possess targetty. The tax system is subordinate to specific tasks - the establishment and collection of payments.
Are formally defined. Tax legal relations ensure the regulation of specific connections that are installed between certain participants.
Provided by methods of state coercion. In violation of the regulatory provisions regulating the scope of the settlement, a response reaction from the protective mechanism is manifested.

Tax relations are characterized by a complex structure. It is revealed through such categories as:

The basis of the occurrence of relations.
Object and subject.
Responsibilities and rights of participants.

Classification

The first are aimed at streamlining, consolidation and development of social relations with property character. Regulatory relations are classified on relative and absolute, passive and active. The latter express the dynamics of tax law. Passive relationships are formed in accordance with prohibiting and managing norms. Absolute interactions are individually compatible with respect to one participant who has the right to demand (states, for example). Relative relations are individualized bilateral. In such interactions, a manual participant with a specific committee of legal obligations is opposed to a management entity.