How tax is determined. Tax inspectorate. General issues of calculating the tax base

When determining the tax base, the income received by the client from transactions carried out by a broker in the interests of the client under the brokerage contract is taken into account. These operations include:

purchase and sale of the Central Bank, applying for the ORCS;
purchase and sale of the Central Bank that do not apply to the ORCS;
purchase and sale of the PFI, applying for the ORCS;
purchase and sale of the PFI, not applying to the ORCS;
repo operations;
operations related to the opening (closing) of short positions.

The determination of the tax base is cumulatively for all client's subprimances. Operations performed using cash and securities with one sub-subproduction are taken into account as part of the total operations in determining the tax base, and the amount of taxes subject to deduction are written off irrelevant subprosites.

The financial result on the operations specified in paragraphs 1-6 above is defined as income from operations less relevant expenses.

The financial result is determined for each operation and for each set of operations specified in subparagraphs 1-6. The total tax base is determined taking into account the balance financial results By types of operations (see section "How to pay losses?").

When implementing securities, expenses in the form of the cost of acquiring securities are recognized in the cost of the first time of acquisitions (FIFO).

Features of determining the tax base, calculus and payment of NDFL For operations with the Central Bank and the PFI are defined in Article 214.1 of the Tax Code of the Russian Federation.

revenues from the purchase and sale of the Central Bank, obtained in the tax period including income obtained as a percentage (coupon, discount);
revenues from the implementation of the PFI, obtained in the tax period, including the amounts received by the Variation Margin and Contract Prizes;
income in the form of material benefits received from the acquisition of the Central Bank, PFI;
revenues for repo operations;
revenues for operations related to the opening / closing of short positions.

monetary sums, including the amount of the coupon, and (or) other property (property rights) in the amount of the cost of their acquisition, paid (transmitted):
- securities issuer ( management company Family Investment Fund) in payment of securities placed (issued);
- in accordance with the contract of sale or contract of the securities.
the amounts of the paid variation margin and (or) premiums under contracts, as well as other periodic or one-time paymentsprovided for in terms of term transactions;
payment of services provided professional participants securities market, as well as stock exchange intermediaries and clearing centers;
expenses reimbursed by the professional participant of the securities market;
stock fee (commission);
payment of the services of persons maintaining registry;
the amounts of interest paid by the taxpayer on loans and loans obtained to make transactions with securities (including interest on loans and loans to make margin transactions), within the amounts calculated on the basis of the current interest rate of the refinancing rate Central Bank RF, increased 1.1 times - for loans and loans, expressed in rubles, and based on 9 percent - for loans and loans expressed in foreign currency;
the amount of documented costs for the acquisition (receipt) of the Central Bank to the property at no cost or with partial payment, as well as in order of donation or inheritance, from which the tax was calculated and paid;
other expenses directly related to operations with the Central Bank, PFI, as well as the costs associated with the provision of services by professional participants in the securities market, managers carrying out trust management property consisting of mutual investment fund, as part of their professional activities.

Note: When selling the Central Bank denominated in foreign currency, the taxable base is calculated in rubles (paragraph 5 of Article 22 of the Tax Code of the Russian Federation). The amount of income in the currency is translated into rubles at the rate of the Central Bank of the Russian Federation at the date of income (cash receipts in currency at the Client's account). The resulting amount decreases on the cost of purchasing the same securities (in accordance with the FIFO method), which are also recalculated in rubles at the rate of the Central Bank of the Russian Federation at the date of expenses (Writing off funds Currency from the client's account).

Thus, an increase in (reducing) of the currency exchange rate in which income was received (costs), for the period from the receipt of securities until their sales, can lead to an increase (decrease) of the taxable base for these securities.

Features of determining the tax base for repo operations, the object of which are securities, are defined in Article 214.3 of the Tax Code of the Russian Federation. The repo transaction consists of two parts - the first and second part (direct and inverse). For the purposes of taxation of repo transactions taken into account actual price Implementation (acquisitions) security Both in the first part of the repo and in the second part of the repo, regardless of the market (calculated) prices of such securities.

For seller At the first part of the repo, the difference between the cost of acquiring securities on the second part of the repo and the cost of implementing securities on the first part of the repo is recognized:

income in the form of interest on a loan obtained on repo operations - if such a difference is negative;
expenses for the payment of interest on the loan paid on repo operations - if such a difference is positive.

For buyer In the first part of the repo, the difference between the cost of implementing securities by the second part of the repo and the price of the acquisition of securities in the first part of the repo is recognized:

income in the form of interest on a loan obtained on repo operations - if such a difference is positive;
expenses for the payment of interest on a loan paid on repo operations - if such a difference is negative.

The tax base According to repo operations, it is defined as income in the form of interest on loans obtained in the tax period for a combination of repo operations, reduced on the amount of expenses in the form of interest on loans paid in the tax period for a totality of repo operations. Specified expenses are accepted for tax purposes within the amounts calculated on the basis of the interest on the date of interest of the refinancing rate of the Central Bank of the Russian Federation, increased by 1.1 times, - for expenses expressed in rubles, and increased by 0.8 times - for expenses expressed in foreign currency.

Expenditures in the form of exchange, brokerage and depositary commissions related to the commission of repo operations reduce the tax base for repo operations after applying the restrictions specified in the previous paragraph.

If the value of the costs accepted for tax purposes exceeds the amount of revenues specified in this clause, the tax base for repo operations in the appropriate tax period is recognized as equal to zero.

The amount of excess of the costs mentioned above is recognized as a loss of the taxpayer on repo operations.

Under the opening of a short position on securities (hereinafter - a short position), which is the object of the Repera Operation and the buyer at the first part of the repo, it is understood as the realization of the taxpayer of the Securities in the presence of obligations to return securities obtained from the first part of the repo (Art. 214.3 NK RF).

Please note: if the client sells securities provided by a broker in the loan, during the trading session, and during the same trading session buys them and returns to a broker, as a result of which the distribution of specials. Reperas at the end of the day, such an operation is not considered the discovery of a short position in the understanding of the Tax Code of the Russian Federation. These transactions are included in the taxable base of operations with the Central Bank in accordance with Article 214.1 of the Tax Code of the Russian Federation and fall into the calculation of FIFO.

The opening of a short position is carried out under the condition of the lack of securities of the same release ( additional release) The ownership of the buyer in the first part of the repo, the implementation of which will not lead to the opening of the specified short position.

The closure of a short position is carried out by purchasing (receiving property on the grounds other than the repo operation, a loan agreement with securities) of the securities of the same release (additional issue), which is open to a short position.

The closure of the short position is carried out until the acquisition of securities of the same release (additional release), the buyer in the first part of the repo, the subsequent (immediate) alienation of which will not lead to the opening of a short position. If within one day simultaneously carried out transactions for the acquisition and implementation (retirement) of securities, the closure of a short position occurs at the end of this day only in case of exceeding the number of securities acquired over the number of securities implemented. First of all, the short position is closed, which was opened first (FIFO method).

The tax base for operations associated with the opening of a short position is determined in the following order:

Income (expenses) of the taxpayer when implementing (acquisition) or dispose of security when opening (closing), a short position is taken into account at the closing date of the short position.

Financial result (regardless of the result) on operations related to the opening (closing) of a short position is taken into account when determining the tax base for the following operations:

with the Central Bank, contacting Orrug;
with the Central Bank, which is not contacted by the Orcs.

The emergence of material benefit

The material benefit occurs in the case of acquiring the Central Bank or PFI, applying to the ORCS, at a price lower than the market price of the data of the Central Bank or PFI, taking into account the limit boundary of the fluctuations of this price.

Tax base by material benefit It is calculated separately from the tax base for operations with the Central Board and PFF (PP. 3 of paragraph 1 of Art. 212 of the Tax Code of the Russian Federation) and is defined as the amount of the market price of the Central Bank or PFI, taking into account the limiting border of the fluctuations of this price over the cost of acquiring the data of the Central Bank or PFI.

The tax base for material benefits is calculated by the broker and is taken into account in the costs of acquiring the relevant Central Bank or PFI in the calculation of the tax base for operations with the Central Bank or PFI.

Please note that the information presented is exclusively referenced, and should not be regarded as an analysis and / or advice on the procedure for taxation. The specified procedure we recommend to check with tax consultants.

17. Tax representative

Taxpayer have the right to participate in tax legal relations personally either through the representative. Personal participation in tax legal relations does not deprive his right to have a representative, as well as the participation of the representative does not deprive the taxpayer personal participation In these legal relations. The total number of representatives from one taxpayer does not limit the law. Representation In tax legal relations, means a representative of actions on behalf of and due to own funds The taxpayer is the submitted person (Resolution of the CS of the Russian Federation 2004).

Tax Code allocate two types of tax representatives - Legal and authorized.

Legal representatives - Representatives authorized to submit a taxpayer on the basis of the law or constituent documents of the Organization. Legal representatives of the taxpayer-organization There are its bodies - sole (director, his deputies, etc.) and collegial (board, board of directors, etc.). Actions or inaction of legal representatives of the Organization, committed in connection with its participation in tax legal relations, are recognized as actions (inaction) of the organization itself. Wines organization in commit tax offense Depending on the guilt of its officials or representatives, the actions (inaction) of which were determined by this tax offense.

Legal representatives of the taxpayer - an individual Persons acting as its representatives in accordance with civil law: parents, adoptive parents, guardians and trustees. The legal representation in the field of taxation of individuals is necessary due to the absence of certain categories of taxpayers (minors, incapable) tax capacity.

Authorized representatives - Representatives authorized to represent the interests of the taxpayer on the base of the power of attorney. An authorized representative of the taxpayer recognizes a natural or legal person authorized by the taxpayer to represent his interests in relations with tax authorities (customs authorities, bodies of state extrabudgetary funds), other participants in tax legal relations. At the same time cannot be authorized representatives officers state and municipal authorities. Currently, many lawyers, tax consultantsThe auditors and their associations specialize in the representation of the interests of taxpayers.

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Sometimes in the process of activity, entrepreneurs face the need to obtain information on taxation mode. This information can relate to the owner itself or its trading partners.

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To implement this event, it is not at all necessary to prepare numerous papers - it is enough to know the INN entrepreneur or organization.

Now there are convenient opportunities to find out the tax regime in online or via IFTS.

Basic information

The tax system applied by the firm indicates a lot, including the procedure for making obligatory payments to the treasury, about the current tax rate, on the nature of the tax and accounting.

An important role is also played by finding out whether the VAT enterprise pays (especially this concerns potential counterparties).

Sometimes the company seeks to find out the tax system that acts not only by their business partners, but also its own taxation regime. This is especially true when the company goes from one system to another.

In general, the tax system of any business entity is determined:

Definitions

The tax system is a combination of legislative rules, mandatory payments to the budget (taxes and fees) and the procedure for invalidation.

It has several varieties, for each of which are characterized by their elements: an object, rate, benefits, reporting deadlines in the IFTS, etc. ().

Currently, there are five publications of mandatory payments to the budget in Russia, including the total (WIND), simplified (USN), a system of unified tax on imputed income (UNVD) and agricultural activities (ECHN), as well as a patent system.

Inn is a special code that receives each taxpayer of the Russian Federation on the basis of registration in the tax office.

It is a combination of 12 digits, and the first two - the area code in which the payer is registered ().

Inn is prescribed in the constituent and registration documents of the company, as well as in its contracts, contracts, reporting, etc. According to this code, tax authorities can easily identify the subject of taxation.

Existing tax systems

Any Russian entrepreneur must possess common information Regarding the tax systems operating in the country, in order to most adequately choose the appropriate option for their business.

General System (OSN)

This is the most common option to challenge mandatory payments from physical and legal entities in Russia.

If at the time of registration the entrepreneur or organization did not have time to declare the right to use the preferential regime (within 30 days), then they fall under the land.

The general system provides for a full-fledged tax and accounting, as well as payment in the treasury of the following mandatory payments:

Simplified system (USN)

Widespread among novice companies - IP and LLC. It can only be used in the case of restrictive limits compliance with the size of the annual income, the number of personnel, the number vehicle and etc.

At the same time, the payer himself has the right to choose one of the objects of the Cover:

For using Usn Enterprises are entitled to a simplified mechanism for maintaining tax and accounting.

In addition, with the object "Revenues", the firm has the right to deduct from total amountpaying to the budget insurance contributions ().

Increased income tax (UNVD)

This special system, which also relates to the discharge of preferential. It can be applied to business entities that not only meet the restrictions on the number of personnel and income, but also deal with certain types of activities.

At the same time, businessmen will have to pay only one tax, whose contributions to the budget are calculated by a special formula.

Firms on UTII have full law Reduce the amount of tax payable to the budget at the expense of insurance premiums, but not more than 50% ().

Patent system

It is designed only to small firms that operate on the rights of the PI and are dealt with certain types of activities.

In fact, the entrepreneur will only have to purchase a patent for a year and worry about other payments to the budget ().

Single agricultural (ECHN)

It has similarities with simplified, but can only be applied to enterprises engaged in, manufacturing, processing and selling agricultural products. At the same time, all three processes firm must exercise independently ().

It is worth noting that special modes taxation firm leads simplified tax reportingwhich has the right to submit to the IFNS only once a year.

Legal grounds

The main regulatory reason for the use of a system of contribution to the treasury of obligatory payments is the Tax Code of the Russian Federation.

In particular, special attention followed by his heads as:

The role of TIN as code identifying any taxpayer is described in detail in Article 84.

Inn of any taxpayer is usually in free access, so it is possible for this combination of numbers to find out not only its tax regime, but also on which system payments to the treasury counterparties.

Currently, the spectrum of methods for establishing a voltage collection system on the INN is quite wide and includes:

If the entrepreneur and his counterparty is registered on the territory of one city, but in different departments of the IFTS, information can be clarified through any of them.

Video: Choosing Taxation System

For example, in Moscow, IP on Inn can establish a system of taxation of its partner even through its separation of the tax department, regardless of which one of them is registered counterpart.

Legal entity

If we are talking about establishing a tax collection regime for organizations, there are several simple ways here:

This is appropriate if new accountant Sets the tax regime of its company. However, how to find out the tax system of Ltd. Inn, if it comes to the counterparty.

In this situation, the easiest way is to use the Inn. With this code, you can spend the following operations:

Go to the nearest department of IFTS and write there a statement with an indication of the identification code;
Enter the Inn in a special field on the sites of Nalog.ru and Gosuslugi.ru, after which it instantly get information;
Notify the Inn Operator hot line FNS code and get information about the payer and the case system used.

As for the IP?

Many entrepreneurs are asked: how to find out the system of taxation of the IP on the INN?

It is possible to solve this question in the same ways as for legal entities, that is:

It is worth noting that earlier receipt of information on the system of taxation on the INN via the Internet was available only for organizations. Now the circle includes IP.

However, for this they will need to receive before electronically digital signature (EDS). But this procedure is carried out only once.

Taxes - Mandatory, gratuitous, non-returnable payments collected on a regular basis, charged by the Commissioners government agencies In order to meet the needs of the state in financial resources.

General characteristics of the tax system of Russia

Tax system - This is a totality of taxes and fees charged with payers in the manner and on the conditions defined.

Necessity tax system It follows from the functional tasks of the state. The historical features of the evolution of statehood predetermine each new stage in the development of the tax system. Thus, the structure and the organization of the country's tax system characterizes its level State I. economic Development.

Principles of Tax System Construction

Principles of building a tax system in Russian Federation Defined and. In Russia acts three-level tax system, consisting of, and, which corresponds to the global experience of federal states.

To date, the main legislative act on taxes is Tax Code of the Russian Federationconsisting of two parts (general and special) governing as general principles constructing the tax system and the relationship between the state and taxpayers for specific types of taxes. First part Tax Code Entered into force on January 1, 1999, the second - two years later.

Principles of taxation

The effectiveness of the tax system is ensured by compliance with certain criteria, requirements and principles of taxation. At the basis of the construction of most existing tax systems, there are ideas formulated in his work "Study of the nature and causes of the wealth of peoples" (1776) in the form of four basic principles of taxation:

principle of justicewhich suggests the universality of the taxation and the uniformity of the tax distribution between citizens commensurate their income;
principle of certaintywhich is that the amount, the method and time of payment must be accurately and in advance by the taxpayer;
principle convenience - the tax must be charged at such a time and in such a way that the greatest convenience for the payer;
principle of economywhich implies a reduction in tax challenges.

The principles of constructing a tax system in the Russian Federation are formulated in Part I, the third article of which establishes the main principles on tax and fees:

Each person should pay legally set taxes and fees. Legislation on taxes and fees is based on the recognition of universality and equality of taxation. When taxing, the actual capacity of the taxpayer to pay the tax is taken into account.
Taxes and fees can not be discriminatory and differently applied on the basis of social, racial, national, religious and other similar criteria.
It is not allowed to establish differentiated tax rates and fees, tax breaks Depending on the ownership, citizenship of individuals or the place of origin of capital.
Taxes and fees should have an economic foundation and cannot be arbitrary.
It is not allowed to establish taxes and fees that violate the Unified Economic Space of the Russian Federation and, in particular, directly or indirectly limit free movements within the territory of the Russian Federation of goods (works, services) or financial meansor otherwise limit or create obstacles not prohibited by law economic activity individuals and organizations.
No one can be entrusted to pay taxes and fees, as well as other contributions and payments, which have established by the Code of the Code of Taxes and Fees not provided for by them or established in a more detail than is defined by the Code.
When taxing, all elements of taxation must be defined. Acts of legislation on taxes and fees 14 must be formulated in such a way that everyone knows exactly what taxes (fees) when and in what order it should pay.
All inappropriate doubts, contradictions and ambiguities of acts of law on taxes and fees are interpreted in favor of the taxpayer (fees of fees).

Tax system quality criteria:

balanced. This criterion for the quality of the tax system implies that the state-held tax policy should ensure the formation of income of the budget system of the Russian Federation necessary to finance the state's costs to implement their functions;
efficiency and production growth. The tax policy should contribute sustainable development economy, priority industries and activities, individual territories;
price stability. The current tax policy should ensure the optimal ratio of direct and indirect taxes In order to achieve the sustainability of prices and prevent the effect of inflationary expectations;
the effectiveness of social policy, provided under the observance of the principle of universality and uniformity of the taxation of citizens;
fullness and timeliness of taxes can be achieved by improving taxpayers' awareness of taxes payable, rules for their calculation and timing of payment.

The main trends in the development of the tax system:

general reduction in tax burden for commodity producers, including by reducing rates on certain types of taxes, increasing the role of targeted tax benefits;
elimination of contradictions in existing legislation regulating tax relations, its simplification;
phased transfer of the tax burden from enterprises to rent from the use of natural resources;
increase in the specific weight of direct taxes while reducing the share of indirect taxes in the total volume of revenues in budget System Russian Federation;
development of tax federalism, accounting of fiscal interests of regions and municipalities, raising the share own income in the profitable part of their budgets;
improving and strict compliance with the organizational principles of building a tax system, as well as the principles of taxation;
an increase in political responsibility, which should be to carry out such a tax policy, which would depend on objective economic conditions;
flexible response system of taxation on changes in economic situation;
strengthening tax discipline and tax culture of taxpayers;
alignment of taxation conditions by reducing and streamlining tax breaks;
improving the system tax control and responsibility for committing tax offenses.

Criteria for assessing tax systems

The country's tax system is a complex mechanism consisting of a large number of diverse taxes. As already mentioned, these taxes are aimed at replenishing the state budget or the impact on the behavior of economic agents. Often these goals contradict each other.

For example, to pay benefits to the poorest segments of the population, the state may be interested in increasing tax revenuesHowever, if a tax with a regressive character is introduced, the severity of this tax will fall on the same poor.

The complication of the tax system occurs just because of the desire to distribute the tax burden between various groups of taxpayers based on the principles of justice and efficiency. It is impossible to completely combine these principles - it is always necessary to partially sacrifice effectiveness in favor of justice or vice versa.

Since some imperfections of the tax system are in principle inevitable, it is necessary to define the criteria on the basis of which the tax system will be assessed.

Criteria for assessing tax systems:

1. Equality of obligations. This criterion is based on an adventure adopted in society. The law of the state for coercion (forced taxation of taxes) should equally apply to all citizens. As people are in different ways economic, they must be combined into more homogeneous groups. Differentiation should be carried out by clear criteria related to the results of individuals of individuals, and not with their innate qualities. Equality of obligations are considered vertically and horizontally.

Vertical equality implies that to individuals from different groups Various requirements are presented. For example, people with low income Pay less tax.
Horizontal equality It assumes that people in the same position fulfill the same obligations (that is, there is no discrimination on race, sex, religion; with the same income, the same tax is paid).

2. Economic neutrality Reflects the effectiveness of the tax system. With this criterion, the impact of taxes on the market behavior of consumers and manufacturers is estimated, as well as the effectiveness of the distribution of limited resources.

As shown above, most taxes affect the motivation of economic agents, encouraging them to make decisions different from those that were adopted in the absence of this tax. Such taxes are called distorting. A tax that does not have such actions is undischarged (for example, a lump-sum subtle). Ideally, the tax system should consist of untaging taxes, but such a system does not meet other criteria.

3. Organizational(or administrative) simplicityrelated to tax collection costs. In terms of tax collection, the costs of maintaining the tax system, the costs of the time and means of payers associated with the definition of tax amounts due, their transfer to the budget and documenting the correctness of taxes, consultation costs, etc.

The simpler the constructed system, the lower the cost of its operation.

4. Tax flexibility The ability of the system to adequately respond to the change in the macroeconomic situation, primarily to change the phases of the business cycle.

An example of a flexible tax can serve as a profit tax that smoothes the cycle of business activity and acts as a built-in stabilizer. In the lifting phase, this tax restrains entrepreneurial activity, since an increase in the burden of tax is happening rather than profit growth. Conversely, at the stage of recession, the burden of tax is reduced faster than profit, which stimulates entrepreneurs to increase their activity.

5. Transparency - involves the possibility of controlling the tax system from the main mass of taxpayers. People must clearly imagine what taxes they pay, at what rate, how the payment is made, etc. From this point of view, they are not transparent indirects (the buyer in the store cannot appreciate VAT, customs fee, etc., included in the price of goods), unmarked (as it is not known which goals they will be used), organizational and complex taxes .

Principles of taxation in the Russian Federation

Because of the existing diversity of taxes in the Russian Federation, there was a need for their classification. The attribution of a particular tax to a certain type allows you to more clearly understand its essence and content. In the theory of taxation to classify taxes, various criteria are used.

Taxes are divided into the following types:

A closed list of regional and local taxes serves as a guarantee of the taxpayer from attempts by local authorities to replenish the revenues of relevant budgets by introducing additional contributions.

The tax code also establishes, the procedure for establishing such taxes are determined, as well as the procedure for entering into force and apply these special tax regimes. Special tax regimes may provide exemption from the obligation to pay individual federal, regional and local taxes specified in Articles 13-15 of the Tax Code.

In accordance with Article 18 of the Tax Code to Special tax regimes relate:

tax system for agricultural producers (single agricultural tax);
tax system in the form of a single tax on imputed income for certain types of activities;
taxation system in the implementation of product sharing agreements.

Tax federalism

The classification of taxes on belonging to the levels of management and power in connection with the federal structure of the Russian Federation implies the introduction of the concept of tax federalism - the legislative establishment of equal relations between the federal center and the subjects of the federation in the formation of budget revenues of all levels achieved due to the optimal combination of their tax potential fulfilled financially -News, social functions and the existing social needs.

Tax federalism - This is a distinction and distribution of taxes between the levels of the country's budget system, i.e., this combination of relations in the tax sphere between the Russian Federation and its subjects, local governments, which are due to the need for the authority enshrined in the Constitution.

The main goal of tax federalism is to ensure the unity of the state and the stability of its socio-economic development based on the satisfaction of the needs cash All levels of power due to the redistribution of part of GDP between the links of the budget system.

The basis of tax federalism is the following principles:

The dependence of tax revenues on the results of the activities of the authorities and management. This means that the regional and local authorities are assigned a function to monitor the flow of taxes.
The degree of mobility of the taxable base. High degree of mobility is labor and capital in cash, and lower - property and natural resourcestherefore labor and capital taxes are mainly fixed federal budget, and property taxes and natural resources - at the regional and local level.
Economic efficiency of certain types of objects of taxation. Tax collection costs cannot exceed the amount of collected taxes.
Regulation of processes on the macroeconomic level. It means that the federal budget establishes basic taxes through which the process of reproduction of the entire country is regulated.

There are several approaches to solving the problem of tax federalism:

Cumulative - connection in one rate of tax rates of each level of power. Regional and local authorities have the right to charge the same name taxes in addition to general-tech taxes, the size of which is established by the top limit. At the same time, the federal rate is one throughout the country, and regional and local - are established within the limits of the limit (for example, income tax: at the federal level - 2%, at the regional - up to 18%, but not lower than 13.5%).
Normative - Standards are established, i.e. interest, within which the distribution of income from taxes between the levels of the budget system (not lower than the established percentage).
Distributive - The concentration of tax revenues is originally in a single account, and in the future their redistribution between the links of the budget system.
Fixed - distinction and consolidation of appropriate taxes between different levels of management in accordance with the principles of tax federalism. Methods of distinction and tax distribution are different.

Tax distribution between the levels of the budget system Table 3

Tax type	Definition		control	Comments
Tax type	Tax base	Tax rate	control	Comments
Profit Tax				Mobile Tax Base Stabilization Tool
Tax on the income of individuals				Rediatrial, stabilization tool, mobile tax base
Multi-level sales tax (VAT)				Decentralized management is difficult to submit if rates and bases differ in the regions
				Taxation at the place of production prevents tax exports
Property tax				Immobile tax base, payment on the principle of benefits

Tax distribution between the levels of the budget system in the Russian Federation in 2008 Table 4

By the object of taxation, taxes are divided into:

income taxes;
property taxes;
consumption taxes;
taxes on capital.

According to the taxpayer, the following types of tax can be distinguished:

taxes from individuals (tax on individuals, tax on property of individuals, etc.);
taxes from organizations (tax on the profit of organizations, value added tax, etc.).

Next classification of taxes - by the method of withdrawal. IN this case Taxes are divided into direct and indirect. This division is carried out in three signs:

according to the method of payment;
according to the method of charging;
economic signs.

Based on the first sign, direct taxes include taxes that are made to the budget of valid tax payers, and indirect taxes are entered into the budget by third parties and they will be transferred to end users of goods, works, services. Based on the second feature to direct taxes include taxes charged by busting sheets, inventories; And to indirect taxes - taxes levied by tariffs. In accordance with the economic sign, direct taxes include taxes charged from production (income, property), and to indirect - taxes charged with consumption (expenses, use of property). Direct taxes include property tax, personal income tax, corporate income tax, and to indirect taxes - value added tax, excise taxes.

Tax limit - This is the limiting level of taxation, the excess of which leads to a decrease in tax revenues and in which the share of the gross domestic product is optimal for payers and the state treasury, redistributed through the budget system. The tax limit is expressed in principle of proportionality. The principle of proportionality is brightly illustrated by the Laffer curve. The curve shows that when raising the tax rate before the tax limit, the tax revenues of the budget increase.

However, when the tax limit exceeds the level of tax limits, the tax leads to the fact that the taxpayer has a pure income, it practically remains. The decline in economic activity begins, and tax evasion becomes a massive nature. An artificial understatement of the tax base occurs, move the gross domestic product into the scope of the shadow economy and, as a result, the reduction tax revenues budget.

In determining the impact of taxes on economic growth, it is necessary to take into account the relationship between taxation levels and the volume of tax revenues to the budget. To characterize changes in tax revenues under the influence of defining economic factors (gross domestic product, incomes of the population, the level of retail prices, etc.) in the macroeconomics applies the coefficient of tax elasticity.

The coefficient of tax elasticity is calculated by the formula:

E. - elasticity coefficient;
X. - initial level of tax revenues (all, tax groups or individual tax);
X 1 - an increase in tax revenues (all, tax groups or a separate tax);
Y. - the initial level of the defining factor (for example, GDP, etc.);
Y 1. - The increase in the analyzed factor.

The coefficient of tax elasticity shows how interest tax revenues change with a change in the defining factor by 1%. If it is equal to one, then the proportion of state tax revenues in remains stable. If the coefficient is more than a unit, then tax revenues increase in a faster pace than GDP increases, and the share of tax revenues in GDP increases. With a factor less than a unit, the proportion of tax revenues in GDP decreases.

The main terms of taxation

According to Art. 17 of the Tax Code of Russia, the tax is considered established only when taxpayers and the following taxation elements are determined:

tax object (st.38 of the Tax Code of the Russian Federation);
tax base (Art. 53 of the Tax Code of the Russian Federation);
tax period (Art. 55 of the Tax Code of the Russian Federation);
tax rate (Art. 53 of the Tax Code of the Russian Federation);
the procedure for calculating the tax (art. 52 of the Tax Code of the Russian Federation);
the procedure and timing of the tax payment (Article 57 of the Tax Code of the Russian Federation).

Taxpayers - Organizations and individuals, in which, in accordance with the Tax Code, is entrusted to pay taxes.

Rights of taxpayers (Art. 21 of the Tax Code of the Russian Federation). Taxpayers are entitled to:

use benefits for paying taxes on the grounds and in the manner prescribed by the legislation on taxes and fees;
provide tax authorities documents confirming the rights to tax benefits;
get acquainted with the acts of inspections conducted by the tax authorities;
provide tax authorities with explanations on calculating and paying taxes on acts of inspections;
in the prescribed manner, appeal against the decision of the tax authorities and the effect of their officials;
other rights.

Duties taxpayers (Art. 23 of the Tax Code of the Russian Federation). The duties from the taxpayer arise in the presence of an object (subject) of taxation and on the grounds established by legislative acts. Taxpayers in accordance with tax legislation should:

pay legally established taxes;
keep accounting;
compile reports on financial and economic activities, ensuring their safety for three years;
to tax authorities necessary for calculating and paying taxes documents and information;
burn B accounting reporting in the amount of the amount of hidden or low income (profits) identified by the inspections of tax authorities;
fulfill the requirements of the tax authority to eliminate the violations of tax legislation;
notify the termination of its activities, insolvency (bankruptcy), liquidation or reorganization - on time no later than three days from the date of the adoption of such a decision;
to warn you about changing your location no later than 10 days from the date of the adoption of such a decision;
perform other duties.

Tax agent - A person who, in accordance with the Code, is entrusted with the obligations on calculating, holding the taxpayer and transfer to the appropriate tax budget (for example, a tax agent on income tax on individuals - an employer organization.)

Tax object - sale of goods (works, services), property, profit, income, flow or other circumstance, having a value, quantitative or physical characteristic, with the presence of which legislation on taxes and fees associates the emergence of the taxpayer for the payment of tax (Art. 38 of the Tax Code of the Russian Federation ).

The tax base - value, physical or other characteristics of the tax object.

Taxable period - Calendar year or other period of time (month, quarter) in relation to individual taxes, at the end of which the tax base is determined and the amount of the tax payable is calculated.

Tax rate - Value tax accruals per unit of measurement of the tax base. Tax rates can be installed in absolute amounts (solid rates) or in fractions to the tax object (interest rates). Interest ratesIn turn, are divided into proportional, regressive and progressive (the progression can be both simple - applies to the entire object and complex - elevated bid It is applied to the part of the tax object).

The procedure for calculating tax - In accordance with Art. 52 of the Russian Federation The taxpayer independently calculates the amount of tax payable for the tax period, based on the tax base, tax rate and tax breaks.

In cases provided by the legislation of the Russian Federation on taxes and fees, the obligation to calculate the tax amount may be assigned to the tax authority or the tax agent. In the event that the obligation to calculate the amount of tax is assigned to the tax authority, no later than 30 days before the payment period of the tax authority sends the tax notice to the taxpayer. The tax notice should indicate the amount of tax payable, the calculation of the tax base, as well as the payment period of the tax. Tax notification can be transferred to the head of the organization (its legitimate or authorized representative) or physical lick (his legitimate or authorized representative) personally on receipt or otherwise confirming the fact and date of its receipt. In the event that the specified methods are impossible to give the tax notification, this notification is sent by mail by registered letter. Tax notification is considered to be obtained after six days from the date of the registered letter.

The procedure and timing of payment of taxes - Payment of tax is made by the one-time payment of the entire amount of the tax or in a more detail stipulated by law, in or. The specific procedure and terms of tax payments are established in accordance with the Tax Code in relation to each tax. In violation of the tax payment period, the taxpayer pays penalties in the manner and under the conditions stipulated by law. The timing of taxes and fees is determined by the calendar date or expiration of the period of time calculated by the years, quarters, months and days, as well as an indication of the event that should come or occur, or the action that must be committed. In cases where the calculation of the tax base is made tax authorityThe obligation to pay the tax arises not earlier than the date of receipt of the tax notice.

Tax breaks In accordance with the Tax Code, benefits are recognized special categories Taxpayers and payers of fees provided for by law on taxes and fees benefits compared to other taxpayers or fees payers, including the ability to not pay tax or collect or pay them in a smaller amount. The norms of legislation on taxes and fees that determine the grounds, the procedure and conditions for the application of benefits for taxes and fees cannot be individuals.

The state department representing the branch of the executive power, the control of the field of taxation is the main task of the supervisory authority.

Tax Inspectorate Specialists handle information coming from different sources, interact with organizations, merchants, citizens.

Main functions and tasks

Tax inspectorate — supervisory Organ States whose tasks are to monitor taxes, fees and mandatory payments, the correctness and timeliness of their accrual and submission to the budgets of different levels. Its funding is carried out from the state budget. The agency works, guided by the provisions of the Tax Code, the Constitution, the Decree of the President, the Resolution of the Government of the Russian Federation.

Functions of the Federal Tax Service:

supervision of the activities of inspections located in the regions;
organization of high-quality and uninterrupted relationships between branches;
participation in the development of projects aimed at improving the tax system;
control over the compliance of legislation in the tax area;
approval of forms of documents for all groups of taxpayers;
the fulfillment of other powers stipulated by law.

Tax inspections located in settlementsare required to keep records of taxpayers, consult on tax legislation. They make a penalty and penalties provide internal statements to higher authorities.

The need for tax

The Inspectorate of the Federal Tax Service is a guarantee of ensuring the procedure and compliance with laws in the field of tax relations. The head of the Federal Tax Service, appoints the Russian government, it also frees it from his position.

Tax Inspectorate - a structure that helps business representatives and citizens to solve issues related to taxes, receiving deductions, currency control, work with bankruptcy cases, etc. The agency considers applications and complaints, makes decisions on them.

Funds that come in tax serviceare sent to financing social facilities, paying to those who need the categories of the population, transfer of the salary of the employee of the budget sector. Without this department, it is impossible to submit to the registration of commercial enterprises, control over their financial activities.

Duties and rights of tax service

Taxpayers must transfer taxes in a timely manner in full, to provide declarations, comply with the obligations that are enshrined in legislation. In turn, employees of the Office perform controlling functions, consult taxpayers. They have the right to access the accounting department of payers, to check the incoming information.

In identifying violations, experts can use the methods provided for by domestic legislation. We are talking about the withdrawal of documents, drawing up lawsuits, imposing fines and penalties, the use of other forced measures. The effective system reduces the number of unscrupulous taxpayers, maintain order in this area. It helps to quickly solve controversial issues, provide actual information On changes and current rules to the population, business representatives.