The result of the adoption of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) was the formation of an extensive network of state bodies providing organization of tax collecting; the introduction of a system of tax accounting and control; Education relative to a stable tax system.
Article 2 of the Tax Code of the Russian Federation defines relations regulated by law on taxes and gathering of the Russian Federation:
1) power relations on the establishment, introduction and collection of taxes and fees in the Russian Federation,
2) Relationships arising in the process of carrying out tax control, appealing acts of tax authorities, actions (inaction) of their officials and bringing to responsibility.
1) types of taxes and fees;
2) the foundation of the emergence, changes and termination of tax legal relations,
3) the procedure for the execution of duties on the payment of taxes and fees;
4) the rights and obligations of taxpayers and tax authorities;
5) forms and methods of tax control;
6) responsibility for committing tax offenses;
7) The procedure for appealing actions or inaction of tax authorities and their officials.
The main tasks of the tax authorities are to monitor:
a) compliance with tax legislation;
b) the completeness and timeliness of deposits into the relevant budget of state taxes and other payments;
c) control carried out in accordance with the legislation of the Russian Federation on currency regulation and currency control.
Sources (forms) of tax law are officially defined external forms, which contain norms regulating relations arising in the taxation process, i.e., the forms of external content of tax law.
The system of acts regulating tax law:
1) the Constitution of the Russian Federation;
2) Legislation on taxes and fees includes the following elements:
a) federal legislation on taxes and fees;
b) regional legislation on taxes and fees;
c) Regulatory legal acts on taxes and fees adopted by representative bodies of local self-government.
Warning regulatory legal acts include:
1) acts of general competence authorities:
a) Decrees of the President of the Russian Federation;
b) Decisions of the Government of the Russian Federation;
c) regulatory legal acts;
2) Acts of special competence bodies:
(a) Departmental regulatory legal acts of special competence bodies on tax issues, the publication of which is directly provided for by the Tax Code of the Russian Federation;
b) decisions of the Constitutional Court of the Russian Federation;
c) the norms of international law and international treaties of the Russian Federation.
71. Taxes and fees
Taxes and fees are two types of mandatory budget payments that define the concept of "tax payments".
Tax is a mandatory, individually gratuitous payment, charged with organizations and individuals in the form of alienation of ownership owned by him, economic management or operational management of funds in order to financial support for the activities of the state and (or) municipalities. The essence of the tax is precisely in the alienation of individuals owned by individuals on the right of ownership, economic management or operational management of funds.
Tax recovery is not an arbitrary deprivation of the owner of his property, it is a legitimate seizure of a part of the property arising from the constitutional public-legal obligation.
Tax signs:
1) imperatively mandatory character, since the payment of taxes is a constitutional obligation;
2) individual gratitude, since the payment of the tax does not generate the oncoming duty of the state to make certain actions in favor of a specific taxpayer. By paying the tax, the taxpayer does not acquire additional subjective rights. This feature distinguishes taxes from fees wearing partially compensated nature;
3) the cash form - the payment of taxes in the Russian Federation is carried out in cash or non-cash form. Tool of payment - Currency of the Russian Federation. In this one of the differences between the tax from the collection, referred to in the Tax Code of the Russian Federation. The fee can be made both in cash and other forms;
4) the public and non-target nature of taxes - it is taxes and fees that make up the overwhelming part of the revenue sources of the state and municipalities.
The collection is a mandatory contribution charged with organizations and individuals, the payment of which is one of the conditions for the payers of fees to state authorities, local governments, other authorized bodies and officials of legally significant actions, including the provision of certain rights or issuing permits (licenses ).
The duty to pay tax and (or) collection is terminated:
1) with the tax pay and (or) collection by the taxpayer or payer of the collection;
2) with the emergence of circumstances with which the legislation on taxes and (or) fees binds the termination of the obligation to pay this tax and fee;
3) with the death of the taxpayer or recognizing him dead in the manner established by the civil law of the Russian Federation;
4) with the liquidation of the taxpayer organization after the liquidation commission of all settlements with budgets (extrabudgetary funds).
The legislation regulating the relationship about the calculation and payment of taxes in the budget currently includes three categories of regulatory acts of various status.
Firstly, this is a group of laws governing the main provisions in the process of interaction between taxpayers and the state (in the person of tax authorities) on the payment of taxes. The central element in this group is the "Tax Code of the Russian Federation (part of the first)" of 07/31/1998 N 146-FZ, in which the basic principles of taxation are determined, the list of taxes operating in the territory of the Russian Federation, the rights and obligations of taxpayers and tax authorities are given, Penalties for violation of tax legislation and a number of other provisions. And "Tax Code of the Russian Federation (part of the second)" of 05.08.2000 No. 117-FZ.
In the same category of regulatory acts, presidential decrees are included, regulating individual elements of taxation regime, and legislative acts dedicated to each of the taxes operating throughout Russia. This group of regulations can include annually adopted laws on the federal budget of the Russian Federation, since they establish elements of the distribution of tax revenues between the federal budget and budgets of the subjects of the Federation.
Secondly, it is a group of laws of the constituent entities of the Russian Federation, which regulate the terms of calculation and tax payments on the territory of each of the subjects, as well as those regulatory acts that establish specific benefits and rates on federal taxes in the part provided by federal law (for example, tax rates For profit in the part enrolled in the budget of the subject of the subject of the Federation, and additional benefits on this tax).
Thirdly, this is a group of regulatory regulations. First of all, this group includes the instructions of the tax service and the Ministry of Finance, which describes in detail the procedure for calculating and paying for the budget of individual taxes. The same group includes instructions issued by the financial authorities of the subjects of the Federation that determine the terms of calculation and paying these taxes.
So taxes are one of the economic levers, with which the state affects the market economy. In a market economy, any state widely uses tax policies as a specific regulator of impact on negative market phenomena. Taxes, like the entire tax system, are a powerful tool for economic management in the market.
The use of taxes is one of the economic management methods and ensuring the relationship between the national interests with the commercial interests of entrepreneurs, enterprises, regardless of departmental subordination, forms of ownership and organizational and legal form of the enterprise. With the help of taxes, the relationship between entrepreneurs, enterprises of all forms of ownership with state and local budgets, with banks, as well as with superior organizations. With the help of taxes, foreign economic activity is regulated, including attracting foreign investments, an exemplary income and income of the enterprise is formed.
The role and importance of taxes as a regulator of a market economy, the promotion and development of its priority industries. Through taxes, the state may conduct a vigorous policy in the development of high-tech industries and the elimination of unprofitable enterprises.
Taxes are mandatory payments (contributions) in favor of the state or municipal treasury. Committed in nature is determined by the fact that contributions are carried out regardless of the desire of the subject of payment (taxpayer). However, this does not mean that each payer pays all established state and local taxes, because the latter are charged in the manner and on the conditions determined by legislative acts.
The main condition that generates for a particular person is the obligation to pay one or another tax provided for by law is the presence of a taxation facility. This is the main legal fact that generates a tax duty. And although such circumstances are associated with the will of the payer (receipt of income, sales of goods, property, etc.), at the same time, individuals and organizations do not create them specifically, for the occurrence of tax legal relations, on the contrary, as is well known, Responsibilities There is a desire, if not to evasion from it, then to the highest possible reduction in the volume of tax pay. This strongly requires a clear and complete presentation in the tax legislation of the most conditions and order, in accordance with which taxes are charged. So, the basic legal significance of the tax object is that it generates tax legal relations and tax duty, is the actual basis for tax collection. The legislation within the framework of tax production establishes the need to take into account the objects of taxation, reflect them in the relevant documents by the taxpayer himself, the tax agent or the tax authority.
Throughout the history of mankind, no state could exist without taxes. Tax experience suggested and the main principle of taxation: "It is impossible to cut the chicken, carrying golden eggs," i.e. As if, neither the need for financial funds for concealable and unthinkable costs, taxes should not undermine the interest of taxpayers in economic activities.
Thus, the effective functioning of the country's tax system is aimed at performing several tasks. First of all, the tax system should solve the fiscal and redistribution task, i.e. By the redistribution of income of entrepreneurs and the public to provide financial resources to the revenue part of the state budget. This system should function in such a way that, at least, not to undermine incentives for production and in general economic activity, and at best, contribute to the formation and strengthening of such incentives.
Introduction
This topic is the "tax system of the Russian Federation" - difficult, interesting and at the same time is important, because one of the most important conditions for stabilizing the financial system of any state is to ensure sustainable tax collection, proper discipline of taxpayers. Knowledge of the basics of this topic is relevant for those who are engaged in doing business in our country, and for those who only plan to organize it. After all, it is very important for his successful formation to choose a suitable taxation system at the stage of becoming a business. From how correctly the tax system is built, the effective functioning of the entire national economy depends.
Tax collection is ancient function and one of the main conditions for the existence of the state, the development of society towards economic and social prosperity. As you know, taxes appeared with the division of society into classes and the emergence of statehood, as the contributions of citizens necessary for the content of public authorities. In the history of the development of society, no state could not do without taxes, since to fulfill its functions to meet collective needs, it requires a certain amount of funds that can only be assembled through taxes. Based on this, the minimum amount of tax burden is determined by the amount of state's spending on the fulfillment of its functions: management, defense, court, protection of order, - the more functions assigned to the state, the more it should collect taxes.
The tax system is paid quite close attention, since the state through taxes will be able to successfully solve economic, social and many other public problems.
The purpose of this work is to disclose the tax system of the Russian Federation, its essence, structure, principles of construction, tax classification, function and role of taxation in the economic system of society, types of existing tax systems, their advantages.
To study these issues, I looked at 3 chapters. The first chapter is devoted to the study of the principles of constructing a tax system, its entity, functions and legal foundations. The second chapter is the structure of the tax system and types of responsibility for violation of tax legislation. The third chapter reveals the types of taxation systems that exist in the territory of the Russian Federation.
tax system legislation
Chapter 1. Concept, essence, role and principles of the tax system.
1.1 The essence of the tax system and taxes and their role in the state economy
Tax System of the Russian Federation -this is based on certain principles of the system of regulations of the right of public relations that develop in the field of taxation.
The Tax System of the Russian Federation is a totality:
· Taxes and fees of the Russian Federation;
· Tax legal relations;
· Systems of participants in tax legal relations;
· Regulatory and legal database of the field of taxation.
In addition, the elements of the tax system include the principles of its organization and operation, as well as the norms of tax law.
In a broad sense, taxes are understood by mandatory payments to the budget carried out by legal entities and individuals. Socio-economic essence, the internal content of taxes is manifested through their functions. Taxes perform three major functions:
1. Ensuring the financing of public spending (fiscal function);
2. Maintaining social equilibrium by changing the relationship between the income of individual social groups in order to smooth inequality between them (social function);
3. State regulation of the economy (regulating function).
The regulatory function means that taxes, as an active participant in redistribution processes, has a significant impact on reproduction, stimulating or holding back its pace, reinforcing or relaxing capital accumulation, expanding or reducing the operating demand of the population.
The fiscal function is the main characteristic of all states. With its help, state cash funds are formed, that is, the material conditions for the functioning of the state, the real possibility of redistributing a part of the value of national income in favor of the least secured social layers of society is ensured. The fiscal tax function determines the regulatory function, because Creates objective prerequisites for state intervention in economic relations.
However, the regulatory role of taxes in the market relations of Russia, which they must play, is still poorly manifested. This is explained by the fact that federal taxes are pursued primarily fiscal goals, it follows their main high gravity, and the stability of the economy interferes with the manifestation of the tax mechanism as a tool for the effective impact on the production process. However, recently, when entering into force of the Tax Code of the Russian Federation, when adopting supplements and changes to these taxes began to take into account their regulatory significance.
The taxation system adopted by law is a practical tool for the redistribution of incomes of potential taxpayers, therefore, it is the current tax system that gives an idea of \u200b\u200bthe completeness of the use of influenza inherent in functions, i.e. On the role of the tax system (Appendix 1).
All taxes contain the following items:
- tax object - this property or income subject to taxation;
-subject of tax - This is the taxpayer, i.e. physical or legal person;
- source of tax - i.e. the income from which the tax is paid;
- tax rate - the value of the tax from the unit of the tax object;
- tax benefits - Full or partial release of the payer from the tax.
According to the Law of the Russian Federation, "On the Fundamentals of the Tax System in the Russian Federation" dated December 27, 1991, the obligatory contribution to the budget of the relevant level or to the extrabudgetary fund, carried out by payers in the manner and on the conditions determined by the legislation acts. The totality of taxes, fees, duties and other payments charged in the prescribed manner forms a tax system.
Thus, in accordance with the Tax Code in Russia, the tax refers to the obligatory, individually gratuitous payment, charged from organizations and individuals in the form of an alienation of the ownership of the ownership, economic management or operational management of funds, in order to financial support for the state and ( or) municipalities; Under the collection is understood as a mandatory contribution charged from organizations and individuals, the payment of which is one of the conditions for the fees of fees to state bodies, local governments, other authorized bodies and officials of legally significant actions, including the provision of certain rights or issuing permits (licenses ).
1.2 Classification of taxes. Combining tax payments to the system allows them to be classified according to various features. This makes it possible to better understand the essence and mechanism of their action. The transformations are classified as follows: - on subjects of payments, which means that they are divided into taxes charged from legal entities and taxes paid by individuals. At the same time, there are a number of taxes common for legal entities and individuals. These include land tax, taxes in road funds .- According to the methods of charging. This feature distinguishes direct and indirect taxes. Direct taxes include taxes on income and property. Practice taxes involve the direct seizure of a part of the income of taxation. Indirect taxes from direct lies paid from income or property, in that they are included in the form of allowances in the price or tariff for services. Juridically the obligation to make indirect taxes imposes on the enterprise that produces goods or services or enterprise implementing them. But these enterprises are not actual taxpayers in relation to indirect taxes. Due to the fact that they are included in the prices of goods or services, the actual taxpayer is a consumer, since it is he who acquires them at prices, elevated for the amount of services. The combination of direct and indirect taxes allows the state to be fully used both fiscal and regulating taxes.Direct taxes are difficult to transfer to the consumer. Of these, it is easier for the situation with land taxes and other real estate: they are included in the rental and apartment fee, the price of agricultural products.
Indirect taxes are transferred to the end user depending on the degree of elasticity of demand for goods and services taxable by these taxes. The less elastic demand is, the more the tax is shifted by the consumer. The less elastic proposal, the smaller part of the tax is shifted by the consumer, and the big one is paid by profits. In the long term, the elasticity of the proposal is growing, and the consumer shifts the whole majority of indirect taxes.
In the event of a high elasticity of demand, an increase in indirect taxes may lead to a reduction in consumption, and with high elasticity of the sentence - to reduce net profit, which will cause a reduction in investment or overflow of capital into other areas of activity.
Depending on the nature of the use, taxes are divided into taxes in common and target value. Taxes of general significance are credited to the budget of the relevant level (state, subjects of the federation, local) and are used as a monetary fund common for the expenditures on various purposes. Target taxes, or special, are credited to state extrabudgetary trust funds for strictly targeted use: Pension Fund, Social Insurance Fund, Mandatory Medical Insurance Fund, Employment Fund, Land Fund. - Depending on the territorial level on which it is charged. The basics of the tax system "introduces the tax division into three types depending on their territorial level: 1. The federal (their legal regulation is carried out by federal legislation); 2. Regional (their legal regulation is carried out by federal and regional legislation; credited to territorial budgets); 3. Local (legal regulation is carried out by federal and municipal legislation; credited to local budgets). In this, the distribution of taxes between budgets may be different. List of taxes defined by federal legislation, closed, i.e. Regional and local authorities do not have the right to establish taxes or fees, unidentified by the Tax Code of the Russian Federation. But the regions and local authorities are provided with fairly broad legislative powers in the tax area: the authorities of the constituent entities of the Russian Federation and local authorities can independently make decisions on the introduction of regional and regional and territory local taxes, identify tax breaks on these taxes, rates of these taxes (but within the limits established by the Tax Code of the Russian Federation), as well as the procedure and timing of payment for these taxes. In fact, regional and local authorities cannot increase the tax burden on their territory over The limits established by federal legislation, but can create more favorable tax conditions for the population and organizations by establishing reduced tax rates, providing various tax breaks, etc. Up to refusal to introduce all regional or local taxes. Fegging taxes and fees are established by the Tax Code of the Russian Federation and are obligatory to pay throughout Russia. For federal taxes, 16 taxes are currently: Indirect taxes:· Value Added Tax (VAT); · excise taxes on certain types of goods (services) and individual types of mineral raw materials; · Customs duty and customs fees; · Buy tax on the purchase of foreign monetary signs and payment documents expressed in foreign currency. Direct taxes:· Income tax (income) of organizations; · Tax on capital income; · Income tax with individuals; · Contributions to state social extra-budgetary funds; · Taxes for use of subsoil; · State duty; · reproduction tax of the mineral resource base; · Tax on additional income from hydrocarbon production; · fee for the right to use the objects of the animal world and water biological resources; · Forest tax; · Water tax; · Environmental tax; · Federal licensing fees. Federal taxes come not only in the federal budget, but in Specific proportions and subfaters and local budgets, so 13% of income tax goes to the federal budget, and the rest in the territorial budgets, the share of the admission of other federal taxes to the federal budget is as follows: 75% VAT, 50% of excise on alcohol, vodka and alcoholic beverages Products, 20% of the tax on the purchase of foreign monetary signs, 30% of land tax, 100% of other excise taxes, 100% income tax.
The Republic of Bashkortostan ranks third in taxation among the actors of the Volga Federal District and provides along with the Republic of Tatarstan and the Samara region the main share of tax deductions to the budgets of all levels. In January-March 2010, 37.1 billion rubles of taxes and other mandatory payments were collected in the Republic of Belarus and other mandatory payments administered by the tax authorities without taking into account the receipts of a single social tax to the federal budget. Such data leads to the Office of the Federal Tax Service for the Republic of Belarus.
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The legislation of the Russian Federation on taxes and fees includes the Tax Code and adopted in accordance with it federal laws on taxes and fees.
Tax Code of the Russian Federationsets:
- types of taxes and fees levied in the Russian Federation;
- the foundation of the emergence, changes, termination and procedure for the execution of duties on the payment of taxes and fees;
- rights and obligations of taxpayers, tax authorities and other participants in relations regulated by law on taxes and fees;
- forms and methods of tax control;
- responsibility for committing tax offenses;
- the procedure for appealing the actions of tax authorities and their officials.
The legislation of the subjects of the Russian Federation on taxes and fees consists of laws and other regulatory legal acts on taxes and fees adopted by the legislative authorities of the constituent entities of the Russian Federation.
Local taxes and fees are established by regulatory legal acts adopted by representative bodies of local self-government within the limits established by the Tax Code.
Tax and fees legislation regulates power relations on the establishment, introduction and collection of taxes and fees in the Russian Federation, relations arising in the process of carrying out tax control and bringing to responsibility for committing a tax offense.
Relationships on the establishment, introduction and collection of customs payments, relations arising in the process of monitoring the payment of the payment of customs payments and bringing to the responsibility of the perpetrators, customs legislation applies to the part not provided for by law on taxes and fees.
In the Russian Federation there are principles universal and tax equality.When establishing taxes, the actual capacity of the taxpayer is taken into account on the payment of tax on the basis of the principle justice.Taxes and fees are not discriminatory. Differentiation of taxes and fees rates, tax breaks do not depend on the form of ownership, citizenship of individuals or the place of origin of capital. Special types of duties, differentiated rates of import customs duties can be established depending on the country of origin of the goods.
Taxes and fees cannot violate the United Economic Space of the Russian Federation and directly or indirectly limit free movement within the territory of the Russian Federation of goods, works, services or cash, create obstacles to the legitimate taxpayer's activities.
Federal taxes and fees are established, change and canceled by the Tax Code of the Russian Federation. Taxes and fees of the subjects of the Russian Federation and local are established, change and are canceled by the laws of the constituent entities of the Russian Federation and regulatory legal acts of representative bodies of local self-government on taxes and fees in accordance with the Tax Code of the Russian Federation.
The federal executive bodies, the executive authorities of the constituent entities of the Russian Federation and the executive bodies of local self-government in cases provided for regulatory legal acts on issues related to taxation and fees that cannot be changed or supplementing the legislation on taxes and fees. The State Customs Committee of the Russian Federation is also guided also by the customs legislation of the Russian Federation.
Legislative acts on taxes come into force upon expiration of one month from the date of their official publication and not earlier than the 1st number of the next tax period on the relevant tax. Legislative acts on fees come into force upon the expiration of one month from the date of their official publication.
Federal laws that make changes to the Tax Code in the establishment of new taxes and fees, legislative acts of the constituent entities of the Russian Federation and the acts of representative bodies of local self-government, entering taxes and fees come into force on January 1 of the year following the year of their adoption.
Legislative acts establishing new taxes and fees that increase tax rates establishing or aggravating the tax offenses establishing new responsibilities or otherwise worsening taxpayers, fees payers, other participants in relations regulated by law on taxes and fees, no inverse force do not have.
Legislative acts that eliminate or mitigating responsible for tax offenses establishing additional guarantees for the protection of taxpayers' rights, fees of fees and other ordinary persons have inverse.
Legislative acts that cancel taxes and fees that reduce the amount of taxes and fees, eliminating the obligations of taxpayers, payers of fees, other ordinary persons or otherwise improving their position, may have a reverse force if it provides for directly.
If the international treaty of the Russian Federation containing provisions relating to taxation and fees established rules and regulations not provided for by the Tax Code and adopted in accordance with it regulatory legal acts about taxes and fees, the rules and norms of international treaties of the Russian Federation apply.
