General characteristics of the system of taxes and fees of the Russian Federation. Fundamentals of tax federalism

Tax classification

To date, taxes are very diverse and form a fairly ramified set. Attempts to classify, reduce their number of species have not yet been successful. Perhaps this is because it is convenient for governments to levy many smaller taxes instead of a single tax, in which case the tax collection becomes less visible and less sensitive to the taxpayer. Used in the legislative order, such taxes are mobile, functional and efficient.

The division of all species into groups is carried out in accordance with objective classification criteria. These signs take into account differences in taxes depending on the features of their calculation, payment, attribution to costs or results. production activities, reimbursement at the expense of an external counterparty (transfer of taxes).

Classification features are objective criteria for the differentiation of taxes, predetermined by the very economic nature of the tax as such. They do not depend on the unilateral will of the state and, as a rule, are formed throughout the history of the development of tax systems of the countries of the world. For more than a hundred years, it has been known to distinguish between taxes into two subsystems:

1. Direct taxes - those that are directly related to the result of economic and financial activities, capital turnover, an increase in the value of property, an increase in the rental component.

2. Indirect taxes - those that are a premium to the price or are determined depending on the amount of value added, turnover or sales of goods, works, services.

The classification of taxes not only by the method of their withdrawal, but also by other features is important for the organization of rational taxation management. Generally classification features universal.

Composition of domestic taxes tax system can be classified by combining groups of taxes according to the following features: the object of taxation, the features of the rate, the fullness of the rights of the relevant budgets in the use of incoming tax amounts and other classification features:

Subject to payment:

1. individuals;

2. legal entities.

In tax legislation, the term "individual" unites the following categories of taxpayers: citizens of the Russian Federation, foreign citizens and stateless persons. In civil law, a term used to refer to a person (citizen) as a participant in legal relations.

Individuals - tax residents Russian Federation - individuals who actually stay on the territory of the Russian Federation for at least 183 days in a calendar year.

Legal entity - an enterprise (organization) that owns, manages or manages separate property and is liable for its obligations with this property, can acquire on its own behalf and exercise property and personal non-property rights, incur obligations, be a plaintiff and defendant in court . Legal entities must have an independent balance sheet or estimate.

According to the objects of taxation:

1) property (movable, immovable);

2) income (profit) from economic activity;

3) operations for the sale of goods, works, services;

4) import (export) of goods into the customs territory of Russia (or from it);

5) certain types of economic activity;

6) individual objects.

Property in the Tax Code of the Russian Federation refers to the types of objects civil rights(with the exception of property rights) relating to property in accordance with the Civil Code of the Russian Federation. Recognized as income economic benefit in cash or other in-kind form, taken into account if it is possible to assess it and to the extent that such benefit can be assessed, and determined in accordance with the chapters "Income tax on individuals”, “Corporate profit (income) tax”, “Capital income tax” of the Tax Code of the Russian Federation or to income from sources outside the Russian Federation in accordance with the above chapters of the Tax Code of the Russian Federation.

The sale of goods, works or services by an organization or individual entrepreneurs shall mean, respectively, the transfer on a reimbursable basis (including the exchange of goods, works or services) of the right of ownership of goods, the results of the above-mentioned works by one person for another, the provision of services for a fee, and in the cases provided for tax code RF, transfer of ownership of goods, results of work performed (services rendered) by one person to another person - free of charge.

According to the completeness of tax rights to use tax revenues:

1) own (fixed taxes);

2) regulatory taxes.

Own (fixed) taxes, those taxes that directly and wholly go to a particular budget or extra-budgetary fund.

Regulatory taxes are multi-level, i.e. tax payments are received simultaneously in different budgets in the proportion adopted in accordance with the budgetary legislation.

By belonging to the level of power and management:

1) federal;

2) regional;

3) local.

Federal (nationwide) taxes - the elements of these taxes are determined by the legislation of the country and are uniform throughout its territory. They are established by the Tax Code and are obligatory for payment throughout the territory of the Russian Federation. However, these taxes can be credited to the budgets of different levels.

hallmark regional taxes is that taxes are established, changed or canceled by the laws of the constituent entities of the Russian Federation in accordance with the Tax Code of the Russian Federation.

Local taxes are introduced by normative acts of representative bodies of local self-government in accordance with the Tax Code of the Russian Federation. They come into effect only on the basis of a decision taken at the local level.

According to the calculation method (from tax technique):

1) regressive;

2) progressive;

3) proportional;

4) linear;

5) stepped;

6) solid (in absolute amount).

Depending on the calculation method, tax rates can be fixed in absolute amount from the object of taxation, i.e. a fixed amount of tax is established for each unit of taxation (for example, 50 kopecks per square meter area) or as a percentage, as a share of its value (for example, 30% tax was provided for each ruble of profit). In turn, interest rates can be proportional and progressive. Proportional rates are built on the principle of a single percentage levied on the subject of taxation. It is not a change and does not depend on the amount of income, on the scale of the object of taxation. In this case, one sometimes speaks of fixed tax rates per unit of the object. The name of the tax emphasizes that its total value is directly proportional to the volume of the taxable object (income, profit, property). With a progressive tax, the tax rate rises as the size of the object of taxation increases and maintains inequality in the economic situation.

It is advisable to distinguish two types of progressive taxation scales: construction on the principle of simple and complex progression. With a simple progression higher rate tax applies to all higher income. Compound progression involves step taxation, i.e. over high rate tax is levied on the difference between the entire amount of taxable income and the limit on the amount of income taxed at a lower rate. Thus, the overall (average) rate is a weighted average of the amounts of income to which different rates were applied.

Conversely, regressive tax rates decrease as the object of taxation increases, and after-tax income inequality increases. This tax is introduced in order to stimulate the growth of income, profits, property, taxed. Regressive nature can be mainly indirect taxes, which are not directly related to income.

Withdrawal method:

1) direct: a) real and b) personal;

2) indirect: a) individual, b) universal, c) fiscal monopolies, d) customs duties;

Direct taxes are levied directly at a rate or in a fixed amount on income or property. The final payers of direct taxes are the owner of the property (income). They are divided into real and personal. Real direct taxes are paid taking into account not the actual, but the estimated average income of the payer. They are subject to certain types of property of the taxpayer (land, house, securities).

Direct personal tax is the most important form of direct taxation, in which the income of the taxpayer is taxed, taking into account the benefits provided, i.e. they are paid from the income actually received and take into account the actual solvency of the taxpayer.

Indirect taxes are withdrawn in a different, less "noticeable" way, through the introduction of government surcharges on the prices of goods and services. The final payer of indirect taxes is the consumer of goods (services). Indirect taxes are divided depending on the objects of collection. So indirect individual taxes Strictly defined groups of goods are taxed.

Indirect universal taxes are levied on basically all goods and services.

Fiscal monopolies - they are imposed on all goods, the production and sale of which are concentrated in state structures.

Customs duties are imposed on goods and services during export-import operations. The duty is compulsory contribution levied by the customs authorities of the Russian Federation when goods are imported into the customs territory of the Russian Federation or goods are exported from this territory and which is an essential condition for such export or import.

By due date:

1) urgent;

2) periodically-calendar.

Payers of urgent tax pay it within a certain period established by tax legislation, after the completion of any action.

Periodically-calendar are subdivided into ten-day, monthly, quarterly, semi-annual and annual.

In order of introduction:

1) obligatory;

2) optional.

Obligatory taxes, those that are levied throughout the country, regardless of the budget in which they come

Optional taxes are provided for by tax legislation, but their introduction and collection is the competence of the representative bodies of local self-government. These taxes are obligatory for payment only in the territories of the respective municipalities where they are introduced.

By targeting:

1) abstract;

2) target.

Abstract (general) taxes are intended to form the revenue side of the budget as a whole.

Target (special) taxes - taxes or fees that are introduced to finance a specific area public spending. The proceeds from them are usually credited not to the state budget, but to special off-budget funds. This is a form of mobilization of funds by the state for certain activities.

According to the order and method of tax calculation:

1) a taxpayer;

2) tax agent;

tax authority

The tax can be calculated by:

1) non-cumulative system

2) cumulative system.

Under the first system, the taxation of the taxable base is provided for in parts, with the cumulative system of tax calculation, it is carried out on an accrual basis from the beginning of the year.

Russian legislation provides for the use of both methods, as well as their combination.

This classification is necessary not only for the preparation of tax calculations and reporting using an electronic data processing system. Using this classification, it is possible to determine the role of each tax and tax group as part of the revenue source of the consolidated budget of the Russian Federation, the budgets of the constituent entities of the Russian Federation, and local budgets.

The main directions for improving the Russian tax system

When developing economic policy, the state must take into account the following cases:

1. Tax evasion. Tax shifting should not be confused with tax evasion and depreciation or tax repayment. Tax evasion can be legal or illegal. The case when the consumer, with the introduction of an excise tax on an item of consumption or with an increase in this excise tax, stops buying this item or buys it in smaller quantities, is legal, legal. This also includes those cases where the manufacturer, subject to excise tax on average the output of the product produced, increases productivity and begins to receive a greater output of the product, continuing to pay the same excise tax.

The state can fight against legal evasions only financial means: with a reduction in the consumption of taxed goods - lower the excise tax. Illegal methods of evasion can be fought only by improving the tax apparatus, which should be able to reveal all cases of fraud on the part of taxpayers.

2. Depreciation (or redemption), absorption and capitalization of the tax. There are two options here:

The tax causes a decrease in the value of the taxable item - depreciation of the tax;

Tax can be absorbed by decreasing the value of an item - tax absorption;

The value of the item is increased due to tax reduction - tax capitalization.

Due to the phenomena of depreciation, absorption and capitalization, under certain conditions, an increase in tax leads to partial confiscation of the property of the taxpayer. Conversely, a reduction in tax may produce an undeserved increase in wealth.

3. A person who is obliged to pay tax under the law actually bears the burden of the tax, that is, he is not only a payer, but also a bearer of the tax. An increase in the tax may encourage the producer to reduce costs (for example, by using new techniques and technical improvements in production) and thereby cover the tax.

4. A legally taxed payer shifts the burden of the tax onto another. If the latter also manages to shift the tax to a third party, then he is only an intermediary payer. If he finally bears the burden of the tax, then he is the bearer of the tax. The situation of transfer is determined by a set of conditions: subjection of the taxed subject to free competition or monopoly, the presence or absence of elastic supply and demand, the degree of mobility (mobility or immobility of the taxed subject).

If the taxpayer is a monopolist, then it is much more difficult for him to shift the tax than under free competition, since the monopolist usually sets maximum prices without regard to the tax. In attempting to shift the tax, the monopolist runs the risk of diminishing demand. Therefore, the monopolist has to take a tax on his profits, which, after deducting the tax, usually gives him a sufficient benefit. Under the regime of free competition, prices approach the costs of production, the tax can enter into the sum of these costs. Despite the increase in price due to the increase in the tax, consumption is not reduced (for example, necessities) and the tax is passed on to the consumer. When taxing non-primary necessities (medium luxury), the transfer is more difficult, since in this case a reduction in consumption is possible.

With elastic demand, it is very difficult to shift the tax, and with inelastic demand it is much easier. If the demand for a well-known product can easily be replaced by the demand for another product, then the consumer shirks the transfer. Therefore, it is easy to pass taxes on necessities and difficult on average luxury items, for which the consumer reduces the demand for them when the price rises. Taxes on luxury goods are easily shifted, since the very wealthy will not refuse, despite the tax, from their consumption.

The more immobile the taxable item is, the more difficult it is to shift the tax, and, conversely, the more mobility (mobility) the taxable item has, the easier the tax can be shifted. For example, it is more difficult for the owner of real estate to shift the tax than the owner of movable property, especially monetary values.

Thus, the established conditions of transfer made it possible to recommend financial practice to tax those sources about which it can be said with certainty that the tax remains on them.

One of the key problems of the Russian tax system is that the taxpayer does not have a sufficient understanding of why the taxes that the state intends to collect from him are needed. Like any system that operates with the participation of thinking subjects and collective goals, the tax system is highly dependent on how it is perceived through the eyes of its subjects. Taking into account the activity of the tax subject and understanding the reflexive nature of tax behavior is one of the tasks of the state's economic policy. The first question is to find out between which forces or subjects the public consent is achieved and in what framework it can be found.

Over the past four years, serious steps have been taken in the Russian tax sphere, as a result of which the collection of taxes has increased and the scale of tax evasion has decreased. In general, the tax burden on the economy has decreased: the rates of basic taxes have been reduced, for example, income tax from 35 to 24 percent, VAT from 20 to 18 percent, single social tax from 39.5 to 26 percent, and a flat income tax rate of 13 percent has been introduced. At the same time, the total number of taxes was reduced from 52, the number of them in 1988, to 15.

Although the overall tax burden on entrepreneurial activity has decreased, it still remains unreasonably high. As a result, opportunities for modernization and development of production and creation of new jobs are reduced. The tax system should provide funding for budgetary needs, be not burdensome for businesses and not hinder their competitiveness and growth of business activity.

The general logic of tax reforms in many countries is associated with a gradual transition from indirect taxation to final income taxation. The depth of this transition often depends on the ability to cope with the task of legalizing economic activity and income from it in order to move to direct taxation of the income of legal entities and individuals-taxpayers.

As a manager of transferred funds, the state is often ineffective for entrepreneurs. The entrepreneur understands that the effectiveness of bureaucratic activities to bring deductions to certain target groups of the population will be much lower than what he has achieved in his business. Around every successful entrepreneur there are people who receive from him the subsidies that they do not receive from the state. This also applies to those jobs that the entrepreneur creates through his activities, and certain social programs and charity carried out by him without the participation of the state.

In this regard, the entrepreneur has a feeling: hasn't he already paid off his public debt? And didn't he do it much more efficiently than the state claiming part of his property in the form of taxes? The solution of this question determines the balance in its relations with the state.

Since the state dictates the framework - tax, administrative and others in which the business exists, the taxpayer faces the question of the benefits and costs of tax optimization activities. In practice, this question comes down to comparing the amounts paid to the state with how much should be spent on the "mechanism" of tax evasion.

In general, given the difficulty of identifying and quantifying "shadow" economic processes, their analysis should be based on regular comparison and rechecking of information obtained from different sources.

Thus, the really achievable tax savings are very significant: just a few commodity turnovers carried out under the “preferential” tax scheme can significantly strengthen the business.

Thus, in order to meaningfully influence the situation in the country through taxes, it is necessary not only to know the target function of the proposed changes, but also to bring this information to the tax subject. Thus, one of the mechanisms for building confidence in the tax authorities and legalizing the activities of citizens and entrepreneurship is to provide citizens with information about tax deductions.

At the same time, it is important to take into account not only the current state of society, but also the dynamics. To solve the problem of equilibrium in the “state-entrepreneurship” system, the method of successive iterations focused on reducing the distance to the chosen goals seems to be the most attractive. The main thing is to avoid abrupt actions and to choose the right process indicators.

general characteristics federal taxes and fees

Tax law RF is built on the basis of the unity of principle financial policy state, manifested in particular in the establishment of a closed list of taxes in force throughout its territory. The Tax Code established three levels of the tax system: federal, subjects of the Russian Federation and local.

The levels of the tax system do not match the links budget system: if in federal budget If only federal taxes are credited, the regional and municipal budgets may receive deductions from federal or regional taxes, respectively.

Federal taxes are established by federal laws and are subject to collection throughout the territory of the Russian Federation. Federal tax benefits are fixed only by federal laws, but the representative (legislative) state authorities of the constituent entities of the Russian Federation and local governments have the right to introduce additional benefits within the amounts credited to their budgets. By general rule Federal tax rates are determined by the Russian Parliament - the Federal Assembly of the Russian Federation. However, the rates of taxes on certain types of natural resources, excises on certain types of mineral raw materials and customs duties are established by the Government of the Russian Federation.

According to Article 213 of the Tax Code, federal taxes include:

Delivered value tax (VAT), excise tax on certain types of goods (services) and certain types of mineral raw materials, tax on profits (income) of organizations. Capital income tax, income tax from an individual. Tax on the use of subsoil, tax on the reproduction of the mineral resource base. tax on additional income from hydrocarbon production, forest tax, water tax, economic tax.

In addition to the bulk of taxes, the structure of mandatory payments includes:

Fees (contributions to state social non-budgetary funds, fee for the right to use wildlife and water resources) biological resources, customs fees, licensed fees); Duties (state duty. Customs duty).

Social insurance against industrial accidents and occupational diseases.

In accordance with Article 1 of the Federal Law of July 24, 1998 No. 125-FZ "On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases" this type of insurance is a type social insurance and provides:

Ensuring social protection of insured persons and the economic interest of insurance subjects in reducing occupational risk (this is the likelihood of damage (loss) of health or death of the insured person associated with the performance of duties under an employment contract (contract) and in other cases established by law);

Compensation for harm caused to the life and health of the insured person in the performance of his duties under an employment contract (contract) and in other cases established by law, by providing the insured person in full with all required types provision for insurance, including payment of expenses for medical, social and professional rehabilitation;

Providing enforcement measures to reduce occupational injuries and occupational diseases.

An accident is an event that results in the need to transfer the insured person to another job, temporary or permanent loss of his professional ability to work or his death. Occupational Illness is a chronic or acute illness of the insured person, which is the result of exposure to one or more harmful production factors and entails a temporary or permanent loss of professional capacity for work by the insured person.

Economic characteristic VAT

value added tax(hereinafter referred to as VAT) is an indirect tax, that is, a surcharge on the price of goods. It was put into effect by the Law of the Russian Federation "On value added tax" dated December 6, 1991 No. 1992-1, which became invalid with the introduction of part two NK RF.Tax is a form of withdrawal to the budget of a part of the value added.
Currently, the application of the tax is regulated by Ch. 21 of the Tax Code of the Russian Federation.
payersVAT are:
organizations;
individual entrepreneurs;
persons recognized as VAT payers in connection with the movement of goods across the customs border of the Russian Federation, determined in accordance with the Customs Code RF.

objecttaxation the following operations:
sale of goods (works, services) on the territory of the Russian Federation, including the sale of collateral and the transfer of goods (the results of work performed, the provision of services) under an agreement on the provision of compensation or innovation, as well as the transfer of property rights. The transfer of ownership of goods, the results of work performed, the provision of services free of charge is recognized as the sale of goods (works, services);
transfer on the territory of the Russian Federation of goods (performance of work, provision of services) for own needs, the costs of which are not deductible (including through depreciation) when calculating corporate income tax;
performance of construction and installation works for own consumption;
import of goods into the customs territory of the Russian Federation.
Wherein notrecognizedobjecttaxation: %/ operations specified in paragraph 3 of Art. 39 of the Tax Code of the Russian Federation;
transfer on a gratuitous basis of residential buildings, kindergartens, clubs, sanatoriums and other objects of social and cultural and housing and communal purposes, as well as roads, electrical networks, substations, gas networks, water intake facilities and other similar objects, to state authorities and local authorities self-government (or by decision of these bodies, specialized organizations that use or operate these facilities for their intended purpose);
transfer of property of state and municipal enterprises, redeemed in the order of privatization;
performance of work (rendering of services) by bodies that are part of the system of state authorities and local governments, within the framework of exercising their exclusive powers in a certain area of ​​activity, if the obligation to perform the specified work (rendering of services) is established by the legislation of the Russian Federation, the legislation of the constituent entities of the Russian Federation , acts of local governments;
transfer on a gratuitous basis of fixed assets to public authorities and administrations and local governments, as well as budget institutions, state and municipal unitary enterprises.
placeimplementationgoods the territory of the Russian Federation is recognized in the presence of one or more of the following circumstances."
the goods are located on the territory of the Russian Federation, are not shipped or transported;
the goods at the time of commencement of shipment or transportation are located on the territory of the Russian Federation. placeimplementationworks(services) the territory of the Russian Federation is recognized if:
works (services) are directly related to real estate (with the exception of aircraft, sea and inland navigation vessels, as well as space objects) located on the territory of the Russian Federation. Such works (services), in particular, include construction, installation, construction and installation, repair, restoration work, landscaping work;
works (services) related to movable property located on the territory of the Russian Federation;
services are actually rendered on the territory of the Russian Federation in the field of culture, art, education, physical culture, tourism, recreation and sports;
the buyer of works (services) operates on the territory
torii RF. placeimplementationactivities the buyer, as well as an organization or an individual entrepreneur that perform works (render services), the territory of the Russian Federation is considered in the event that the buyer of works (services) is actually present on the territory of the Russian Federation on the basis of state registration of an organization or individual entrepreneur, and in its absence - on the basis of the place, specified in founding documents organization, the place of management of the organization, the location of its permanent executive body, the location of the permanent representative office (if the works (services) are provided through this permanent representative office), the place of residence of the individual. This rule applies when performing work (rendering services):
transfer of ownership or assignment of patents, licenses, trademarks, copyrights or other similar rights;
consulting, legal, accounting, engineering, advertising, information processing, as well as in research and development work. TOengineering services include engineering and consulting services for the preparation of the production process and sale of products (works, services), preparation for the construction and operation of industrial, infrastructure, agricultural and other facilities, pre-design and design services (preparation of feasibility studies, design development and other similar services). TOservicesprocessinginformation include services for the implementation of the collection and generalization, systematization of information arrays and the provision at the disposal of the user of the results of processing this information;
on the provision of personnel, if the personnel works at the buyer's place of business;
lease of movable property, with the exception of land vehicles;
provision of the services of an agent who, on behalf of the main party to the contract, engages a person (organization or individual) to provide such services;
provision of services directly at Russian airports and airspace of the Russian Federation for aircraft maintenance, including air navigation services;
performance of works (rendering of services, including repair services) for maintenance of sea vessels and inland navigation vessels during the period of stay in ports (all types of port dues, services of ships of the port fleet), as well as pilotage.

placeimplementationactivities organizations or individual entrepreneurs that provide aircraft for use, sea ​​vessels or inland navigation vessels under a lease (time charter) agreement with a crew, as well as transportation services, unrecognized territory of the Russian Federation, if transportation is carried out between ports located outside the territory RF.
Documents confirming the place of performance of work (rendering of services) are:
a contract concluded with foreign or Russian persons;
documents confirming the fact of performing work (rendering services). Article 149 of the Tax Code of the Russian Federation provides for transactions that are not subject to taxation.
taxbase when selling goods (works, services) is determined by the taxpayer in accordance with Ch. 21 of the Tax Code of the Russian Federation, depending on the specifics of the sale of goods (works, services) produced by him or acquired on the side when:
definition tax base revenue from the sale of goods (works, services) is determined on the basis of all income of the taxpayer associated with settlements for payment for these goods (works, services) received by him in cash and (or) natural forms including payment securities. These incomes are taken into account if it is possible to assess them and to the extent that they can be assessed;
in determining the tax base, the taxpayer's revenue (expenses) in foreign currency is recalculated into rubles at the exchange rate of the Central Bank of the Russian Federation, respectively, on the date of sale of goods (works, services) or on the date of actual expenditure;
the tax base for the sale of goods (works, services) by a taxpayer is determined as the cost of these goods (works, services), calculated on the basis of prices determined in accordance with Art. 40 of the Tax Code of the Russian Federation, taking into account excises (for excisable goods and excisable mineral raw materials) and without including sales tax in them;
sale of goods (works, services) for barter (barter) transactions, sale of goods (works, services) free of charge, transfer of ownership of the subject of pledge to the pledgee in case of failure to fulfill the obligation secured by the pledge, transfer of goods (results of work performed, services rendered) upon payment labor in kind, the tax base is determined as the cost of these goods (works, services), calculated on the basis of prices determined in the manner similar to that provided for in Art. 40 of the Tax Code of the Russian Federation, taking into account excises (for excisable goods and excisable mineral raw materials) and without including sales tax in them;
sale of goods (works, services), taking into account subsidies provided by budgets of various levels in connection with the use by the taxpayer of state regulated prices, or taking into account benefits provided to individual consumers in accordance with federal law, the tax base is determined as the cost of goods (works, services) sold ), calculated on the basis of their actual selling prices;
sale of property subject to accounting at cost, taking into account the tax paid, the tax base is determined as the difference between the price of the property being sold, determined taking into account the provisions of Art. 40 of the Tax Code of the Russian Federation, taking into account tax, excises (for excisable goods and excisable mineral raw materials) and without including sales tax in it, and the value of the property being sold ( residual value subject to revaluations);
sales of agricultural products and products of its processing purchased from individuals (non-taxpayers), according to the list approved by the Government of the Russian Federation (with the exception of excisable goods), the tax base is determined as the difference between the price determined in accordance with Art. 40 of the Tax Code of the Russian Federation and the purchase price of these products;
the tax base for the sale of services for the production of goods from give-and-take raw materials (materials) is determined as the cost of their processing, processing or other transformation, taking into account excises (for excisable goods) and without including sales tax;

sale of goods (works, services) under futures transactions (transactions involving the supply of goods, performance of work,
provision of services) after the expiration of the contract (end
path) of the period specified directly in this agreement
or contract price, the tax base is defined as the cost
these goods (works, services), indicated directly in the agreement (contract), but not lower than their value, calculated on the basis of
from prices determined in a manner similar to that provided for
Nomu Art. 40 of the Tax Code of the Russian Federation, in force

In the Russian Federation are established the following types taxes and fees: federal, regional and local.

Federal taxes and fees are taxes and fees that are established by the Tax Code and are obligatory for payment throughout the territory of the Russian Federation.

Regional taxes are taxes that are established by the Tax Code and the laws of the subjects of the Russian Federation on taxes and are obligatory for payment in the territories of the respective subjects of the Russian Federation.

Local taxes are taxes that are established by the Tax Code and regulatory legal acts of the representative bodies of municipalities on taxes and are obligatory for payment in the territories of the respective municipalities.

Federal, state and local taxes and fees are canceled by the Tax Code.

Federal taxes and fees include:

1. Value added tax;

2. Excises;

3. Personal income tax;

4. Unified social tax (from 01.01.2010 - insurance premiums) ;

5. Corporate income tax;

6. Mineral extraction tax;

7. Water tax;

8. Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources;

9. State duty.

Federal taxes are established by the Tax Code of the Russian Federation and are obligatory for payment throughout the territory of the Russian Federation, the circle of payers, objects of taxation, tax rates, the procedure for transferring to the budget or to an off-budget fund are also determined by the Tax Code of the Russian Federation. This does not exclude their transfer not only to the federal budget, but also to budgets of another level. Part of the payments from the above list are directly credited to the federal budget, the other part of the payments is used to regulate the budgets of the constituent entities of the Russian Federation. The subjects of the Russian Federation use these taxes to regulate local budgets. The third part of payments are credited in different shares to the budgets of all levels

TO regional taxes relate:

1) corporate property tax;

2) gambling business tax;

3) transport tax.

The gambling business tax, like federal taxes, is established by the Tax Code of the Russian Federation and is levied throughout its territory. The property tax of organizations and the transport tax are put into effect by the representative bodies of state power of the constituent entities of the Russian Federation. When establishing regional taxes, the legislative (representative) bodies of state power of the constituent entities of the Russian Federation determine tax rates, the procedure and terms for paying taxes within the limits established by the Tax Code of the Russian Federation. Other elements of taxation for regional taxes and taxpayers are determined only by the Tax Code of the Russian Federation. In addition, the legislative bodies of the constituent entities of the Russian Federation may establish tax benefits, the grounds and procedure for their application. Regional taxes are credited to the budgets of the constituent entities of the Russian Federation, and can also be transferred in whole or in part to local budgets.

Local taxes include:

1) land tax;

2) tax on the property of individuals.

Local taxes are introduced and terminated in the territories of municipalities in accordance with the Tax Code of the Russian Federation and regulatory legal acts of the representative bodies of municipalities on taxes.

When establishing local taxes, the representative bodies of municipalities determine tax rates, the procedure and terms for paying taxes within the limits established by the Tax Code of the Russian Federation. Other elements of taxation for regional taxes and taxpayers are determined only by the Tax Code of the Russian Federation. In addition, the representative bodies of municipalities may establish tax benefits, the grounds for and procedure for their application.

The tax is considered established only when the taxpayers and elements of taxation are determined, namely: the object of taxation; the tax base; taxable period; tax rate; the procedure for calculating the tax; procedure and terms of tax payment.

In necessary cases, when establishing a tax, an act of legislation on taxes and fees may also provide for tax benefits and grounds for their use by the taxpayer.

11. Indirect taxes: excises, VAT, customs duties.

Indirect taxes are taxes on goods and services, established as a surcharge on the price or tariff and levied in the process of consumption of goods and services.

A tax is recognized as indirect if the transfer of tax to third parties occurs either according to the intention of the legislator, or arises in practice in the process market relations. There are three types of indirect taxes:

1) taxes arising from property and commodity-money relations - VAT;

2) taxes on consumption - excises, sales tax.

3) customs duty.

With skillful use, indirect taxes can be effective financial instruments for regulating the economy. First, indirect taxes are characterized by rapid receipt. Implementation has been carried out - the transfer of value added tax and excise duty to the budget is being carried out. Secondly, since indirect taxes cover consumer goods and services, the probability of their full or almost full receipt is quite high. Thirdly, consumption is more or less even in the territorial context, and therefore indirect taxes relieve tension in the interregional distribution of income.

VAT is an indirect tax, a form of withdrawal to the budget of a part of the value added, which is created at all stages of the process of production of goods, works and services and is paid to the budget as it is sold.

The burden of VAT ultimately falls not on traders, but on end-users of goods and services. This system of taxation is created in order to avoid paying tax on tax due to the fact that goods and services go a long way to the consumer; Under the VAT system, all goods and services carry only the tax that is levied on the final sale of the goods to the consumer. Interest rate may vary depending on the type of product.

The VAT rate in the Russian Federation since January 1, 2004 is 18%. There is also a reduced rate of 10% for certain food and baby products; for exported goods - the rate is 0%. A number of goods, works and services have also been established, the sale of which is not subject to taxation (in particular, licensed educational services). Taxpayers who switched to the simplified taxation system are not tax payers.

Tax calculation procedure

The amount of tax payable to the budget in Russian legislation is defined as the difference between the amount of tax calculated at the established rate from the tax base, determined in accordance with the provisions of the law, and the amount tax deductions(that is, the amount of tax paid on the purchase of goods, works, services used in the activities of a company subject to VAT).

Tax calculation is carried out separately for each of the applicable rates. VAT paid on the purchase of goods, works, services that are not subject to taxation is not deductible.

The tax base for VAT in Russia is defined as the sale of goods (works, services) on the territory of the Russian Federation, including the sale of collateral and the transfer of goods (the results of work performed, the provision of services) under an agreement on the provision of compensation or innovation, as well as the transfer of property rights. At the same time, the proceeds from the sale of goods, the transfer of property rights are determined on the basis of all income of the taxpayer associated with settlements for payment for these goods (works, services), as well as property rights received by him in cash and (or) in kind, including payment in securities , amounts of prepayments, advances.

VAT is charged as the amount of tax calculated from the tax base, minus the "incoming" VAT, which is usually confirmed in invoices. Since such confirmation is not always possible to provide (either the counterparty company does not pay VAT under simplified system taxation), then in Russia the VAT taxable base is higher than in most countries that apply this tax. The tax period is a quarter.

The following are also subject to value added tax:

1. gratuitous transfer of goods (performance of works, provision of services);

2. transfer on the territory of the Russian Federation of goods (performance of work, provision of services) for own needs, the costs of which are not deductible when calculating corporate income tax;

3. performance of construction and installation works for own consumption;

4. Import of goods into the customs territory of the Russian Federation (import).

Excises - refer to indirect and national taxes, are included in the group of taxes on consumption.

Economic content and the meaning of excises is as follows. The imposition of excises on certain goods has a significant impact on the conditions for the production and consumption of these goods.

In the sphere of consumption, there is an increase in the cost of excisable goods, which forces consumers to reduce their demand for them. The state, imposing excises on goods of increased demand, thereby regulates the demand of consumers.

In the field of production, there are following processes: as the demand for excisable goods is reduced, manufacturers are forced to produce a relatively smaller amount of products. As a result, part of the material, labor, and monetary resources can flow from these industries to others, which creates the prerequisites for changing the structure of production.

At present, excises, as an integral part of the general tax policy is given great attention. They are used to increase budget revenues, adjust progressive income taxation, for protectionism purposes, and "also to limit the negative impact of certain types of production on nature and stimulate demand for certain goods.

Payers of excises are individuals and legal entities that produce excisable goods or carry out excisable activities in the territory of the Russian Federation, or carry out other operations provided for by the Tax Code of the Russian Federation.

The object of excise taxation are operations carried out by the excise payer with excisable goods produced and/or extracted and/or bottled by him; wholesale and retail sales of gasoline (except for aviation fuel) and diesel fuel; sale of confiscated and/or ownerless excisable goods transferred to the ownership of the state; carrying out activities in the field of gambling business; organizing and conducting lotteries; damage, loss of excisable goods, excise stamps, the list of excisable goods established in the tax code, and gambling.

The list of excisable goods includes:

all types of alcohol, alcoholic products, tobacco products, sturgeon and salmon caviar, gasoline (except for aviation), diesel fuel, cars (except for manual vehicles intended for the disabled), firearms and gas weapons (except for those purchased for the needs of government), crude oil, including gas condensate.

Excisable activities are gambling, organization and holding of lotteries.

The excise amount is calculated by applying the established excise rate to the tax base. For excisable goods, for which fixed excise rates are established, the tax base is determined as the volume of produced, sold excisable goods in physical terms. For excisable goods, for which ad valorem excise rates are established, the tax base is determined as the cost of produced, sold excisable goods, determined at prices that do not include excises and VAT, at which the manufacturer supplies this product. The tax base of imported excisable goods, for which fixed excise rates are established, is determined as the volume of imported excisable goods in physical terms. The tax base of imported excisable goods, for which ad valorem excise rates are established, is determined as the customs value of imported excisable goods, determined in accordance with the customs legislation of the Russian Federation.

The amount of excise tax on gambling business is calculated by applying the excise rate. Excises on imported goods are paid on the day determined by the customs legislation. The tax period is a calendar month. The tax declaration on excises is submitted no later than the 15th day of the month following the reporting one.

Customs duties - indirect taxes (fees, payments) on import, export and transit goods that are received as income state budget; are collected by the customs authorities of a given country when goods are imported into its customs territory or exported from this territory at the rates provided for in the customs tariff, and are an essential condition for such import or export.

The function of collecting customs duties in the Russian Federation is assigned to the Federal Customs Service.

The rates of customs duties are determined in the Customs Tariff of the Russian Federation and depend on the type of goods (according to the TN VED classification), the country of origin, as well as the conditions that determine the application of special types of duties.

Depending on the direction of taxable goods, there are:

Import (import) duties - the most common type of duties both in world practice and in Russia;

Export (export) duties - occurs much less frequently than import duties, in Russia it is applied to commodities(for example, oil). The WTO calls for the complete abolition of such duties;

Transit duties - at present, zero transit duties are set in the Russian Federation, they are also almost never used in the world.

Russia has a differentiated customs tariff, in which the rates of import duties depend on the country of origin of the goods:

Base rates apply to goods originating from countries whose trade and political relations with Russia provide for the most favored nation treatment (almost all countries that support foreign trade with Russia) and amount to 100% of those specified in the Customs Tariff;

If trade and political relations do not provide for such a regime, maximum rates customs duties amounting to 200% of those indicated in the Customs Tariff;

For goods whose country of origin has not been established, the rates of import customs duties applicable to goods originating from countries with which trade and political relations provide for the most favored nation regime are applied, unless the customs authority finds signs that the country of origin goods is a country with which trade and political relations do not provide for the most favored nation regime, or security for the payment of customs duties at the specified rates is provided;

Preferential rates apply to goods originating in countries classified as developing. Currently, they make up 75% of the base;

Goods originating from the CIS countries are subject to zero rates of customs duties.

However, the rates of customs duties are not differentiated depending on the persons carrying out foreign trade operations, types of transactions and other factors.

Depending on the method of calculating rates, customs duties are divided into:

Ad valorem - (from the Latin ad valorem - from the value) - are determined as a percentage of the customs value of goods. They are usually applied to raw materials and food products, for example, 5% of the customs value. The customs value is declared by the declarant, and the information submitted by him must be based on reliable information.

Specific - set in the form of a specific sum of money per unit (weight, volume, pieces, etc.) of goods. They are applied, as a rule, to finished products, in Russia it is set in euros, for example, 0.3 euros per kilogram;

Combined - when calculating, both of the above types of rates are used, while most often the larger of the calculated amounts is subject to payment. For example, 10% of the customs value, but not less than 0.5 euros per kilogram.

Tax law. Lecture notes Belousov Danila S.

Lecture 18