Russian system of taxes and fees. Taxation in the Russian Federation

Introduction. 3

1. Concepts of taxes. 4

1.1. Elements of taxes. 4

1.2. Functions of taxes. 8

1.3. Classification of taxes. 10

2. Tax system Russian Federation. 13

2.1. Taxes levied on the territory of Russia. 13

2.2. General information about the main types of taxes. 14

2.3. Minimization options tax payments. 26

Conclusion. 36

References.. 37

Applications. 38

Appendix A. Subjects of tax legal relations. 38

Appendix B. Objects of taxation. 39

Appendix B. Tax classification. 40

Appendix D. Taxes and fees established in the Russian Federation. 41

Appendix E. Elements of taxes levied on individuals. 42

Appendix E. Elements of taxes levied on enterprises and organizations. 43

Appendix G. Tariffs of insurance contributions for social needs... 44

Studying taxes and Russian taxation is an integral part of component modern economic education.

Taxes - necessary link economic relations in society. They are the main source of revenue for budgets of all levels and an effective instrument of state regulation of social economic relations.

Without knowledge of the specifics of tax proceedings, it is difficult to imagine the manager and leading specialists (accountant, economist) of a modern company.

That is why in state standards The vast majority of economic specialties include disciplines that involve the study of taxes and tax systems in Russia and other countries.

Taxation is at the intersection of all socio-political and economic interests of society. On how rationally it is determined and distributed among payers tax burden, depends on the success of individual and corporate businesses, and hence the wealth of the nation as a whole. Based on the content of tax policy, one can judge the type of state and its strength legal framework and about the aspirations of the bureaucratic apparatus called upon to support these foundations. Taxes are a powerful weapon in the hands of those who determine socio-political and economic values ​​in the state.

The general principles of constructing tax systems are embodied during their formation through elements of taxes, which include: subject, object, source, unit of taxation, tax base, tax period, rate, benefits and tax salary. These elements of taxes are the unifying principle of all taxes and fees. Actually, through these elements in tax laws the entire tax procedure, including the procedure and conditions for calculating the tax base and the tax amount itself, rates, terms and other tax conditions.

Subject of the tax, or taxpayer. A taxpayer is a person (legal or individual) who is legally obliged to pay tax. In some cases, the tax may be transferred by the payer (subject of the tax) to another person, who is thereby the final payer, or bearer of the tax. This occurs mainly when collecting indirect taxes. If the tax is irreversible, then the subject of the tax and the bearer of the tax are one and the same person.

Tax subjects and other participants in tax legal relations are shown in Appendix A.

Object of taxation. The object of taxation can be an action, condition or item subject to taxation. , In this capacity are:

· property;

· operations for the sale of goods (works, services);

· price goods sold(works, services);

· profit;

· income (in the form of interest and dividends);

· other objects that have cost, quantitative or physical characteristics (Appendix B).

Often the name of the tax follows from the object of taxation, for example, profit tax, property tax, land tax, etc. The object of taxation is inextricably linked with the universal original source tax - gross domestic product (GDP), since, regardless of the specific source of payment of each tax, all objects of taxation represent one or another form of realization of GDP.

Unit of taxation. A taxation unit is a certain quantitative measure of the object of taxation. Therefore, it depends on the object of taxation and can be in kind or monetary form (cost, area, weight, volume of goods, etc.). For example, the unit of excise tax is the volume of natural gas produced; for land tax - one hundredth of a hectare, hectare; for income tax - ruble.

The tax base. The tax base is a cost, physical or other characteristic of the object of taxation. It must be borne in mind that the tax base is expressed in taxable units only that part of the tax object to which the tax rate is legally applied. The tax base is the object of taxation minus tax benefits and tax deductions. For example, the object of income taxation is the profit of an enterprise, but the tax base will not be the entire balance sheet profit, but only part of it, the so-called taxable profit, which can be either more or less balance sheet profit. In particular, balance sheet profit for tax purposes should be increased by the amount of excess expenses for entertainment purposes, business trips, etc. The tax base and the procedure for its determination for federal, regional and local taxes are established by the tax legislation of the Russian Federation.

Taxable period. According to the Tax Code of the Russian Federation, a tax period is considered to be a calendar year or another period of time specified in the law in relation to individual taxes, at the end of which the tax base is determined and the amount of tax payable is calculated.

Tax rate (tax rate). The tax rate is the amount of tax per unit of measurement of the tax base. Depending on the subject (object) of taxation tax rates can be firm (specific) or percentage (ad valorem), proportional or progressive, regressive.

Firm rates are established in an absolute amount per unit of taxation, regardless of the size of income or profit. They are usually used when assessing land taxes and property taxes. In Russian tax legislation found such rates wide application subject to excise tax.

Interest rates are set to the value of the taxable object and can be proportional, progressive and regressive.

Proportional rates act in the same percentage to the object of taxation. An example of a proportional rate can be, in particular, the rates of income and value added taxes established by Russian legislation.

Progressive rates are constructed in such a way that as the value of the taxable property increases, their size also increases. At the same time, the progression of tax rates can be simple or complex. If a simple progression is applied, the tax rate increases as the entire taxable object grows. When applying a complex rate, the taxable object is divided into parts, each subsequent part is subject to an increased rate. A striking example progressive interest rate in the Russian tax system was the taxation scale for individuals in force until 2001 income tax. The entire amount of the annual total taxable income of citizens was divided into three parts: the first part (up to 50,000 rubles) was taxed at a rate of 12%; the second (from 50,000 to 150,000 rubles) - at a rate of 20%; third (more than 150,000 rubles) - at a rate of 30%.

Regressive rates taxes decrease as income increases. In Russian tax legislation, the specified rates are established for the unified social tax.

Tax rates in Russia according to federal taxes are established for individual taxes by the second part of the Tax Code of the Russian Federation, and for most taxes - by the relevant federal laws. Rates of regional and local taxes are established by the laws of the constituent entities of the Russian Federation and regulatory legal acts representative bodies of local self-government. At the same time, the rates of regional and local taxes can be established by these authorities only within the limits fixed in the relevant federal law for each type of tax.

Tax benefits. Is this complete or partial release from taxes of the subject in accordance with current legislation. One type of tax benefit is the non-taxable minimum - the smallest part of the taxable object that is exempt from tax.

Tax benefits can also come in the form of deductions from taxable income, reducing the tax rate up to the establishment zero rate, discounts from the calculated tax amount.

Tax salary. The tax salary is the amount of tax paid by the taxpayer on one taxable item. Collection of tax salary can be carried out in three ways: at the source of income, by declaration and by cadastre.

Collection of tax at source carried out mainly when taxing the income of wage earners, as well as others in to a sufficient extent fixed income. In particular, a similar method of collecting taxes in Russia is typical for personal income tax, when the accounting department of an enterprise calculates and withholds this tax from the income of both employees working at this enterprise and persons receiving this income under contracts and other acts of legal and civil legislation. . Withholding tax is essentially a withdrawal of tax before the owner receives income.

Levying tax on a return represents the withdrawal of a portion of income after it has been received. Specified order requires the taxpayer to submit to the tax authorities declarations - official statement of the taxpayer about the income received for certain period time. The use of this method of collecting tax salaries is practiced, as a rule, when taxing non-fixed income, as well as in cases where the taxpayer’s income is generated from multiple sources.

Russian tax legislation provides for the filing of declarations, in particular, when paying taxes by individuals engaged in business activities without forming a legal entity (non-fixed income), when paying excise taxes.

Cadastral method collection of taxes involves the use of a cadastre. The cadastre is a register containing a list of typical objects (land, property, income), classified by external signs, which include, for example, plot size, engine size, etc. Using the cadastre, the average profitability of the taxable object is determined. This method of collecting tax salary is used, as a rule, when imposing land tax, tax on owners Vehicle and some others.

The economic essence of the tax is manifested through its functions. Each of the functions performed by the tax has internal properties, characteristics and features of a given economic category. Thus, it shows how the purpose is realized specific tax as a tool for cost distribution and income redistribution in society.

There are three most important functions of taxes:

1) fiscal (financing government spending);

2) regulatory, or distribution (state regulation of the economy);

3) social (maintaining social balance in society by changing the ratio between the incomes of individual social groups in order to smooth out the inequality between them).

All tax functions cannot exist independently of one another; they are interconnected, interdependent and in their manifestation represent a single whole.

The differentiation of tax functions is largely conditional, since they are carried out simultaneously. Certain features of one function are certainly present in others. Let us consider the essence and mechanisms for the manifestation of tax functions.

Fiscal function is the main function of tax. It is initially characteristic of any tax, for any tax system of any state. And this is natural, since the main purpose of the tax is the formation of a state monetary fund by withdrawing part of the income of enterprises and citizens to create material conditions the functioning of the state and the performance of its own functions - defense of the country and protection of law and order, solving social, environmental and a number of other problems, creating and maintaining a unified communication structure.

Most closely related to the fiscal function of tax is its regulating, or distributive, function, expressing the economic essence of tax as a special centralized fiscal instrument of distribution relations in society. The essence of this function is that with the help of taxes through the budget and established by law off-budget funds the state redistributes financial resources from production sector in social, finances large intersectoral targeted programs of national importance. The system of tax rates, the rights of government bodies of the constituent entities of the Federation and local government according to their establishment, as well as budget system allow the redistribution of financial resources among the regions of the country.

By establishing a system of taxes on individuals, the state redistributes the income of its citizens, directing part of financial resources the most affluent part of the population to support the poor. This contains social function taxes.

Taxes have a significant impact on the reproduction process itself. Here it appears stimulating function taxes. Her practical implementation carried out through a system of tax rates and benefits, tax deductions and tax credits, financial sanctions and tax preferences. The tax system itself is also of no small importance in the implementation of this function: by introducing some taxes and abolishing others, the state stimulates the development of certain industries, regions and industries while simultaneously restraining the development of others. With the help of taxes, the state purposefully influences the development of the economy and its individual sectors, the structure and proportions of social reproduction, and the accumulation of capital. At the same time, there is a close connection between the stimulating function of taxes and the distribution function.

Closely related to regulatory and fiscal functions control function taxes. The mechanism of this function is manifested, on the one hand, in checking the efficiency of management and, on the other, in monitoring the effectiveness of the state’s economic policy. Thus, in the conditions of intense competition inherent in market economy, taxes become one of essential tools independent control over the efficiency of financial and economic activities. Other things being equal, those who are unable to repay the state are the first to leave the competition. At the same time, the lack of financial resources in the budget signals the state about the need to make changes either to the tax system itself or to social policy, or in budget policy.

The grouping of taxes according to different classification criteria is presented in Appendix B. Classification is needed to organize knowledge about various types taxes. Main classification criteria are: the subject of the tax; object of taxation; type of bet; method of taxation; source of payment; appointment; belonging to levels of government and management; the right to use tax revenues; possibility of translation.

The most popular is the classification of taxes according to the levels of government and management: federal; regional; local.

The first part of the Tax Code of the Russian Federation establishes the following taxes and fees: 16 federal, 7 regional and 4 local (Appendix D).

Federal taxes in the Russian Federation are determined by tax legislation and are mandatory for payment throughout the country. Scroll regional taxes set Tax Code RF, but these taxes are put into effect by the laws of the constituent entities of the Federation and are mandatory for payment on the territory of the corresponding constituent entity of the Federation. When introducing regional taxes, the representative (legislative) authorities of the constituent entities of the Federation determine tax rates for the relevant types of taxes (but within the limits determined federal legislation), tax benefits, procedure and deadlines for paying taxes. All other elements of regional taxes are established accordingly federal law. The same order of introduction local taxes with the only difference that they are introduced by representative bodies of local government.

Depending from the collection method taxes are divided into direct and indirect.

Direct taxes are imposed directly on the income or property of the taxpayer. In this regard, with direct taxation, monetary relations arise directly between the taxpayer and the state. Examples of direct taxation in the Russian tax system include: personal income tax, profit tax, property taxes for both legal entities and individuals, and a number of other taxes. IN in this case The basis for taxation is the ownership and use of income and property.

Indirect taxes are levied in the sphere of consumption, that is, in the process of movement of income or turnover of goods. They are included in the form of a premium in the price of the product, as well as the tariff for work or services and are paid by the consumer. The owner of a product, work or service, when selling them, receives from the buyer simultaneously with the price and tax amounts, which are then transferred to the state. That's why indirect taxes often called consumption taxes and are intended to shift the actual tax burden to the end consumer. The subject of the tax in this case is the seller of the goods, acting as an intermediary between the state and the actual payer of the tax. Example indirect taxation are value added tax, excise taxes and customs duties.

For the state, indirect taxes are the simplest in terms of their collection. These taxes are also attractive for the state because their revenues to the treasury are not directly tied to the financial and economic activities of the subject of taxation and the fiscal effect is achieved even in conditions of a decline in production and unprofitable operation of enterprises.

Federal taxes and fees;

Taxes and fees of the constituent entities of the Russian Federation (hereinafter referred to as regional);

Local taxes and fees.

Federal taxes and fees are established by the Code and are mandatory for payment throughout Russia:

1. Value added tax;

2. Excise taxes on certain types of goods (services) and mineral raw materials;

3. Tax on profit (income) of organizations;

4. Tax on capital income;

5. Personal income tax;

6. Contributions to state social extra-budgetary funds;

7. Customs duty and customs duties;

8. State duty;

9. Subsoil use tax;

10. Tax on the reproduction of the mineral resource base;

11. Tax pa additional income from hydrocarbon production;

12. Fee for the right to use wildlife and aquatic biological resources;

13. Forest tax;

14. Water tax;

15. Environmental tax;

16. Federal licensing fees.

Regional taxes and fees are established in accordance with the Code, are put into effect by the laws of the constituent entities of the Russian Federation and are required to be paid on the territory of the relevant constituent entities. These include:

1. Organizational property tax;

2. Property tax;

3. Road tax;

4. Transport tax;

5. Sales tax;

6. Gambling tax;

7. Regional license fees.

Local taxes and fees established and put into effect in accordance with the Code and regulatory legal acts of representative bodies of local self-government are recognized. These taxes and fees are required to be paid in the territory of the respective municipalities.

Local taxes and fees are:

1. Land tax;

2. Tax on property of individuals;

4. Inheritance and gift tax;

5. Local licensing fees.

Payments included in the tax system can be divided into groups according to the subjects of payment. These include personal taxes, corporate taxes, related taxes and social taxes.

Taxes from individuals. Elements of taxes levied on individuals are given in Appendix E.

Personal income tax is levied throughout the country and is based on the resident principle. Income received in cash and in kind is subject to taxation. Total income is taxed at flat rates using the complex progression method. The tax base is accounted for using the cash method. Sources of payment are accrued wages on all bases, while various and numerous benefits are provided. Tax calculation and collection are carried out according to the cumulative system. The payer submits a declaration of total income for the reporting year.

Inheritance or gift tax is a local tax. It is paid by new owner. Property valuation is carried out at the time of opening an inheritance or concluding a gift transaction. Tax benefits come in the form of exemptions and tax credits. The following are not taxed: the value of property transferred from one spouse to another; cost of houses and housing cooperative shares. transmitted between cohabiting linden trees; inheritance of persons. who died defending our Motherland: residential buildings and vehicles transferred by inheritance to disabled people, etc. Tax rates depend on the degree of relationship of the heirs and gift recipients. In Russia, the share of this tax in budget revenues does not even reach 1 %.

Property tax for individuals is based on the territorial principle. Subject to taxation real estate(houses, apartments, dachas, proportional, scheduled. The responsibility to calculate the tax lies with the tax authorities. The tax is paid twice a year. Disabled people, war veterans, persons exposed to radiation, military personnel and military pensioners are completely exempt from the tax. The tax is also not paid pensioners, internationalist soldiers, etc.

Taxes from organizations.

The main ones are:

Tax on profit (income) of organizations;

Taxes that serve as sources for the formation of road funds;

Organizational property tax.

Elements of some types of taxes are given in Appendix E.

Profit tax (income) of organizations is a direct, proportional and regulating tax. The main purpose of the income tax is to ensure the efficiency of investment processes, as well as a legally sound increase in the capital of business entities. The fiscal function of this tax is secondary.

Income tax takes leading place among revenue sources of budgets after indirect taxes. In the period from 1994 to 1997, there was a tendency towards a decrease in its share in budget revenues from 19.8 to 17.5%. The object of this tax is “ gross profit", which means balance sheet profit adjusted to the values ​​​​specified in tax legislation. By different rates Profit (income) is taxed: from core activities (35%); from intermediary activities (43%); from capital (dividends, interest - 15%); from video screening, video rental (70%); from gaming business (90 %).

The system of income tax benefits includes: investment (innovation), social, charitable and other types of benefits. However full list no organization can use benefits, because it is approved size limit taxable profit when applying benefits. So, benefits should not be reduced actual amount tax calculated without taking them into account by more than 50%.

The generally accepted form of payment of income tax involves advance payments. However, organizations can switch to monthly payment tax based on the amount of actual profit received for the previous month.

Income tax is calculated on the basis of the annual accounting report no later than March 15 of the following reporting year. Tax payments are made within ten days from the date established for the submission of the accounting report.

There are tax features joint activities(simple partnership), non-profit organizations and funds, small businesses, peasants and farms, banks and insurance companies, as well as foreign legal entities.

Value added tax is an indirect multi-stage tax, the taxation of which covers the turnover of the domestic market and the turnover resulting from foreign trade transactions.

This tax plays the most significant role in the composition of both indirect taxes and budget revenue sources. For the period from 1994 to 1997 specific gravity VAT in total amount tax revenues to the budget increased from 24.9 to 39.5%. Tax payments in 1999 were distributed as follows: 85% of VAT goes to the federal budget, and 15% to the budgets of the constituent entities of the Russian Federation.

Payers of VAT are business entities producing goods (works, services), and the sphere retail, Catering, auction trade.

The object of taxation when paying VAT is sales revenue. There are two tax rates: standard (20%) and reduced (10%). The calculated rates applied to the amount of realized assets containing VAT are determined as follows: 16.67% (20-100:120) and 9.09% (10,100:110).

There are a number of features of the formation of turnover subject to VAT, taking into account the applicable prices, when they are more or less actual cost, as well as the content of financial and economic transactions (for example, commodity exchange transactions, gratuitous transfer to the side).

The sale of certain goods, the sale of works and services, and cash contributions are exempt from VAT. In particular, these are:

a) goods for export, for use foreign missions, products from school canteens and children's institutions, budget scientific research, confiscated property, handicrafts, etc.;

b) banking, insurance and patent-licensing operations, passenger transport services, funeral services, private security services, etc.;

V) rent, duties and license fees, paid medical services, fees for the maintenance and training of children in clubs and sections, etc.

To calculate VAT, from January 1, 1997, the use of invoices was introduced into tax proceedings. This brought it closer domestic practice taxation to invoice method (method of offset against accounts). At the same time, fairly stringent requirements have been established for the preparation of invoices to monitor the correctness of VAT calculations ( required details, number of copies, processing and delivery times).

The methodology for generating tax amounts is as follows: VAT for payment to the budget is equal to VAT from buyers minus VAT paid to suppliers. The conditions for reimbursement from the budget of VAT amounts paid to suppliers are:

1) documenting operations (availability of invoices for in the prescribed form, allocation of VAT amounts in them, registration of invoices in purchase and sales books);

2) accounting for valuables received from suppliers (posting valuables and assigning their value to production and distribution costs).

Exist industry specifics application of the procedure for maintaining invoices, as well as the specifics of determining VAT in the field of foreign economic activity.

Excise taxes are a type of indirect taxes on a limited list of goods, mainly for mass consumption. Unlike VAT, excise taxes are paid once by the manufacturer of the excisable product and are actually paid by its consumer. Excise taxes play a dual role: firstly, they are one of the important sources of budget income; secondly, it is a means of regulating supply and demand, as well as a means of limiting consumption. There is a steady upward trend in excise revenues. Thus, during the period from 1994 to 1997 they increased from 5.2 to 17.4%.

Excise tax is subject to:

a) goods consumer consumption(food, alcohol, tobacco products, jewelry, gold bars, cars);

b) natural mineral raw materials and processed products (natural gas, oil, coal, gasoline, fuels and lubricants);

c) certain types of goods imported into the Russian Federation and exported from the Russian Federation.

Excise tax payers are distinguished according to domestically produced goods, goods from customer-supplied raw materials and goods imported into the Russian Federation.

Excise tax is imposed on the entire cost of goods, including material costs. By excisable goods Both percentage (ad valorem) excise tax rates and fixed (specific) rates apply. Rates are the same throughout the Russian Federation.

The amount of excise tax (A) is calculated using the formula:

A = N * S /(100%- S ),

where N is the object of taxation (selling price excluding excise tax or customs value, increased by customs duties and customs duties), aS is the excise tax rate as a percentage.

A system of benefits applies to excise taxes on consumer goods. For example, exempt from taxation cars with manual control, including those imported into the territory of the Russian Federation for sale to disabled people

Excise taxes are distributed as follows:

They go entirely to the federal budget (oil, gas, cars, gasoline, ethyl alcohol);

Distributed equally between federal and local budgets (vodka, alcoholic beverages);

Fully enter into local budget, for example, to the budget of St. Petersburg (beer, tobacco and jewelry).

A special place is occupied by excise taxes levied at customs. There is a special procedure for taxing exported goods or services to countries near and far abroad.

Property tax of organizations, with the exception of Money, accrued on your own property. The tax base includes the amounts of elements of inventories and expenses of enterprises. Such elements inherent market conditions management include: market price fixed assets and intangible assets, the use of an accelerated depreciation mechanism, as well as the pledge of property and other forms of its movement.

This tax can be considered as a transformed form of payment for funds and excess reserves of own working capital. Occupying a central place in the Russian property taxation system, this tax plays a minor role in budget revenue sources (approximately 2.5-3.5%).

Property tax is the property of the constituent entities of the Russian Federation and is distributed equally between them and local governments in whose territory tax-paying organizations operate. The tax is paid at the location of the taxable objects.

The tax base is determined as follows. Calculated average annual cost taxable property (according to the method of determining the chronological average), and the value of the preferential property is subtracted from this value. Then, by multiplying the resulting value of the property by the taxation and tax rate - up to 2% (the specific rate is determined by the subject of the Russian Federation) the property tax is obtained.

Property of budgetary organizations, enterprises producing agricultural products and folk crafts, and property used exclusively for the needs of education and culture are completely exempt from taxation. There are also benefits in the form of discounts, i.e. reducing the tax base by book value(for example, objects of housing, communal and socio-cultural spheres).

The taxpayer calculates the tax when preparing quarterly financial statements. The tax amount is calculated on an accrual basis from the beginning of the year. Payment of tax to the budget is made for quarterly calculations within 5 days, and for annual calculations - within 10 days from the date established for the submission of the accounting report.

Formation of property tax credit institutions and insurance organizations differ only in that they use a different chart of accounts accounting. The system of taxation of property of foreign legal entities whose activities are carried out through permanent representative offices and branches has some features.

Taxation of capital income. In this case we're talking about on taxation of income from the issue, placement, purchase and sale and other transactions with securities and currency. Tax regulation these legal relations are complicated due to the wide range of conditions for the release and circulation of various types valuable papers and transactions with foreign currency.

According to the current order tax on transactions with securities is paid upon registration of a prospectus, as well as upon purchase and sale of securities. In the first case, the tax amount is 0.8% of the nominal amount of the issue. In the second case, the buyer and seller pay tax as a percentage of the transaction amount.

The tax regulations for the calculation and payment of tax on income from transactions in the securities market provide that these incomes are deducted from the gross profit and are taxed at special order. When distributing net profit are repaid debentures before shareholders and security holders and appear tax obligations on the calculation and payment of capital tax Tax at a rate of 15% is withheld at the time of payment by the source of the amount of accrued income.

In 1997 it was introduced tax on the purchase of foreign banknotes and payment documents denominated in foreign currency. Tax payers are entities purchasing foreign currency, except budgetary organizations and the Central Bank today the taxable base is:

a) the amount in rubles paid when purchasing currency;

b) the amount of repayment of deposits opened in rubles (if repaid in foreign currency).

In 1997, the tax was levied at a rate of 0.5% of the tax base, in 1998 - 1%, including non-cash transactions with the purchase of currency. Tax revenues distributed among federal budget and budgets of the constituent entities of the Russian Federation in a ratio of 60:40. This ratio continues to this day.

Taxes are the sources of formation of road funds. Currently these include: sales tax fuels and lubricants(fuels and lubricants): tax on road users; tax on vehicle owners; acquisition tax vehicles.

In accordance with the Tax Code, two regional taxes have been introduced into the taxation system - road and transport.

Tax on vehicle owners is paid once a year at the place of registration and holding technical inspection on time, established by the authority authorities of a constituent entity of the Russian Federation. Tax rates depend on the type of vehicle and engine power. Subjects of the Russian Federation are given the right to increase all-Russian tax rates or set their own tax rates. Benefits are provided to Heroes, public organizations disabled people peasant farms, public transport organizations, etc.

In St. Petersburg, 100% of this tax goes to the Territorial Road Fund. The annual tax (per horsepower) for motorcycles and scooters in 1999 was 1.19 rubles, and for buses - 8.46 rubles.

Vehicle acquisition tax as an object of taxation may include:

Purchase price excluding VAT and excise taxes;

Size market valuation(barter agreement);

Customs value (import);

Book value (leasing agreement);

The cost is not lower than the book value minus depreciation (used equipment).

Tax benefits are provided various categories payers (Heroes, motor transport organizations, implementing Passenger Transportation And Maintenance highways, peasant and farms). Taking into account these benefits, the cost of vehicles is determined, accepted for taxation at the regular rate (trucks, special passenger cars, pickups, vans) or at a reduced rate (trailers and semi-trailers).

Sources of tax payments from legal entities are:

revenue from product sales: value added tax, excise taxes, export customs duty, tax on the sale of fuels and lubricants;

cost of production (goods, services): land tax, taxes on road users, taxes on vehicle owners, fees for the right to use subsoil, payments for pollution environment, payment for water, deductions for the reproduction of the mineral resource base;

financial result of the enterprise (balance sheet profit): corporate property tax, advertising tax, maintenance tax housing stock and objects of the social and cultural sphere, tax for the needs of educational institutions;

net profit: income tax, payments for excess losses minerals and for environmental pollution, local taxes at the expense of net profits.

Related and social taxes. These taxes are levied on individuals and legal entities. Among related taxes, land taxes are especially significant.

Land from the state fund is alienated for on a paid basis(land tax, rent). Free alienation is allowed only for specific purposes (development of farming, livestock breeding, gardening, construction of summer cottages).

Land tax is a rental-type property tax. The tax base is the area land plots owned by the payer.

To the factors determining the differentiation of rates land tax, include:

Location of land area;

Purpose of use;

Degree of development of land area;

Status and number of inhabitants of the settlement.

The rate is determined local authorities based established by law base rates and correction factors. Legal entities independently calculate the amount of tax; for individuals, this is done by the tax authorities. Exist various benefits in the form of withdrawals and discounts. In St. Petersburg, the distribution between budgets is as follows:

Federal budget - 30 %:

city ​​budget - 20%;

Municipal budgets - 50%.

Social taxes - These are targeted taxes in the form of extra-budgetary social funds of the Russian Federation. These include: Pension Fund, Foundation social insurance, Employment Fund and Mandatory Fund health insurance. Off-budget social funds The Russian Federation is characterized by the following features:

Controlled by the state;

Deductions to these funds are made from all wages;

At their core, they are insurance.

For each of the above Russian funds There are instructions regulating the procedure for calculating insurance premiums. The amount of contributions to these funds is established annually by federal law.

Insurance contributions to compulsory health insurance funds and State Fund Employment of the population is calculated by weight of types of remuneration, including payments under contract agreements and assignments.

Contributions to the Social Insurance Fund are accrued for all types of remuneration, except for payments under work contracts and assignments. An entrepreneur, in agreement with the Fund’s branch, can independently spend on determined by law goals up to 74 % accrued amount of insurance premiums.

All specified payments are calculated on a single basis. The basis is:

For employers - the amount of payments in cash and (or) in kind, accrued in favor of employees for all reasons, regardless of sources of financing;

For individual entrepreneurs- income from their activities minus costs associated with its extraction;

For lawyers - payments accrued in their favor;

For citizens (individuals) - the amount of payments (remuneration) accrued in their favor for all reasons, regardless of sources of financing.

Size social payments in 2000 is given in Appendix G.

Sales tax is established and enforced by the laws of the constituent entities of the Russian Federation and is required to be paid in the territory of the relevant constituent entities. Payers of this tax are all legal entities and private entrepreneurs without legal entity status who independently sell goods (work, services).

The object of taxation is the cost of goods (work, services) sold at retail or wholesale for cash, except for a number of food products (bread, milk, sugar, salt, etc.), children's clothing and shoes, medicines and housing and communal services. When determining the tax base, the cost of goods includes VAT and excise taxes (a “tax on tax” has been introduced).

The sales tax rate is set at up to 5%. The tax amount is included in the price of the goods presented for payment to the buyer.

The specific tax rate, procedure and terms of payment, benefits and other elements are determined by their legislative acts bodies of the constituent entities of the Russian Federation. For example, the sales tax introduced in St. Petersburg on January 1, 1999 provides a rate of 5%; distributed between the budget of St. Petersburg (4.85%) and the budgets of municipalities (0.14%). The objects of taxation are not bread, milk, butter, cereals, children's clothing and shoes, medicines, as well as housing and communal services, services in the field of culture, sports, etc.

With the introduction of this tax, the following will no longer be collected: a fee for the needs of educational institutions, a tax on the construction of facilities industrial purposes in the resort area, tax on the resale of cars and computers, as well as some other fees (for the right to trade, for dog owners, for stock transactions, etc.).

Tax planning at enterprises and organizations provides for; minimizing tax payments for all types of taxes. From these positions, the following is essential: a brief description of most important taxes, paid to the budget by business entities.

Income tax planning. Any type of business is characterized by the place of registration, the legal form of the enterprise and the type of income. This allows you to combine these variables and obtain several options for tax payments, from which you can choose the optimal one. Universal Rule in relation to income tax it states: “Shifting the maximum profit to the minimum taxable entity.”

When creating a low-tax scheme for a transaction, you must always proceed from the paying entity, that is, when purchasing a product in one place and reselling it in another for a profit, such entity is the final buyer of the product.

When minimizing income tax, first of all, one should highlight the requirements for registration of production costs regarding the possibility of their inclusion in the cost products sold.

First requirement. All expenses for the “payment purpose” must coincide with the wording of the “Regulations on the composition of costs...”, which gives the accounting department the opportunity to attribute expenses incurred by the enterprise to cost. At the same time, the wording of the subject of the contract is taken as the basis for the analysis of whether the expense complies with the “Regulation on the composition of costs...” and whether it is due to technology. For example, from the positions under consideration, the topic “ Marketing research goods market” is not similar to the topic “Carrying out marketing work to analyze the goods market.”

Second requirement. All production expenses must be justified by production technology(technological maps, norms, estimates, plans, calculations, GOSTs, etc.).

Third requirement. documented upon purchase payment orders, receipts, checks, receipts, invoices.

Fourth requirement. Expenses incurred must be documented as written off to cost(acts standard forms, requirements, invoices, limit-fence cards and so on.).

Fifth requirement. Expenses incurred must refer to the reporting period in which they occurred, regardless of the actual time of receipt or payment of funds.

Only due to incorrect registration of the production expenses incurred, the following follows: an overpayment to the budget in the form of income tax of approximately a third of the amount of this payment; possible deduction of income tax from the payment amount from the reporting person; penalties and interest in the absence of the necessary documents and attributing costs to cost (for three years).

Separately, you should plan the costs included in the cost of production, standardized costs, travel expenses, advertising expenses, expenses for training and retraining of personnel, entertainment expenses, expenses for paying interest on a bank loan, trade credit, accounts payable, expenses for maintaining official vehicles.

Decrease in balance sheet profit due to non-operating expenses. When taxing profits, the costs of maintaining mothballed facilities, losses from write-down of inventories and finished products etc. For supply contracts introduced special treatment write-offs accounts receivable, according to which debt not claimed by the enterprise after 4 months is written off as losses and attributed to financial results. In this case the amounts; written off debt does not reduce the result taken into account when taxing profits. Therefore, along with tracking other types of non-operating expenses, another aspect of tax planning is preventing the receivables statute of limitations from exceeding 4 months.

Within current planning Of the variety of tax benefits, it is advisable to use the following:

Benefit for financing capital investments production value, housing construction. At the same time, benefits are also given for the repayment of bank loans used for these purposes, including interest on loans;

Additional benefits for homeowners' associations and housing-construction cooperatives in terms of profits spent by them on maintenance and repair of premises or equipment;

Benefit on the costs of an enterprise for the maintenance of its healthcare, education, cultural facilities, etc.;

Benefits for contributions to charitable purposes;

Benefit educational institutions having the appropriate licenses;

Reducing the income tax rate by 50%, if from total number at least half of the employees are disabled;

Benefits provided to small businesses.

Ways to minimize taxation must be assessed taking into account the tactics and development strategy of the enterprise. Savings today could cost you tomorrow financial losses and a decrease in competitiveness (for example, including all costs in the cost of production not only reduces the tax base, but also leads to higher prices).

Reducing tax payments is a way to improve the financial condition of an enterprise and increase investment attractiveness. It is advisable to reduce taxes as long as calculations show that this gives an increase in free profit.

Tax reductions in some cases are achieved at the expense of worsening financial indicators. Therefore, before applying any minimization method, it should be assessed in terms of financial consequences for the enterprise.

The consequences of using the same minimization methods are not the same for different objects and even for the operating conditions of the enterprise in different periods. The application of a specific recommendation must be preceded by calculations of the remaining profit and free profit at the disposal of the enterprise.

Reducing income tax by using net profit for preferential purposes is economically justified only if balance sheet profit grows in subsequent periods.

Income from individual species activities. A number of activities are subject to income tax at increased rate. This:

Income gambling business at a rate of 90%;

Income from video salons - 70%;

Profit from intermediary transactions is up to 43%.

In order to correct taxation must be clearly distinguished mediation activities from other activities. In organizations conducting several types of activities, separate accounting and tax accounting for each type is required.

Use of offshore companies. The possibility of international financial maneuvering and tax minimization is based on three variables:

Various tax policy in different states;

Different tax rules for different legal forms of business;

Different tax rates for different types income.

There are many legal opportunities for international planning regarding income tax. Optimization of tax payments for large companies can be carried out, for example, in the following three directions:

internal pricing in international corporations allows you to direct the profits of the concerns to their subsidiaries located in countries with low taxes;

"account redirection" where a subsidiary offshore company is used as an intermediary, buying goods at the transaction price and immediately resell them at a higher price to the parent company. The profit remains in the tax haven;

use of a subsidiary company exempt from income tax, when a tax bypass scheme is created due to features national legislation. Thus, in Russia, newly created small enterprises producing consumer goods become beneficiaries. For two years they are completely exempt from tax if revenue from core activities exceeds 70% of total revenue. Therefore, in about two years, the founders of small enterprise “A” can create enterprise “B”, into which the production volume of “A” is gradually transferred, and with it the newly received income tax benefits.

VAT planning. Not paying VAT - relatively new tax V Russian practice- at certain conditions It’s just not profitable, it’s more profitable to pay! This is due to the fact that instead of imposing VAT (the difference between the cost of products sold and the costs of their production), it is calculated as the difference between taxes received and taxes paid. In this case, one of the taxes may be absent when purchasing or selling goods.

The essence of VAT and some types of benefits is as follows:

The object of VAT taxation is the entire turnover (revenue + non-operating income), and not added value;

By providing a tax benefit for some taxpayers, the budget reimburses it at the expense of other taxpayers;

Benefits, in essence, may not have the expected effect, since they make “preferential taxpayers” less competitive;

VAT amounts from which the supplier is exempt are actually paid to the budget legal entities- consumers of products exempt from VAT;

Such “benefits” are beneficial to the state and the population when purchasing goods from an enterprise exempt from VAT.

Thus, before seeking a tax benefit, it is necessary to determine the specific benefit for the enterprise from the VAT exemption and the competitiveness of the product price, taking into account the inclusion in the cost of VAT amounts paid to suppliers and not claimed for reimbursement from the budget.

Compliance of expenses with the “Regulation on the composition of expenses...”. When determining the amounts of VAT to be reimbursed from the budget, one should be strictly guided by the aforementioned normative document. Everything that is stated about income tax is entirely applicable when optimizing VAT payments.

Correct calculations. In my own way economic content VAT is a turnover tax. Consequently, the optimization task is to increase the part of the funds that is deducted from the amount of turnover tax calculated. From this point of view, it is necessary to strictly follow the rules laid down in the tax instructions.

In order for the amounts of VAT paid to suppliers to be reasonably claimed for reimbursement from the budget, it is necessary to differentiate and separately indicate the cost of goods (work, services), VAT and the final amount payable in all settlement and payment documents. All VAT payers are required to prepare invoices, and buyers are required to register their receipt in the prescribed manner.

Planning of VAT flows. The amount of VAT to be paid to the budget for the reporting period will be lower, the more actually paid goods are capitalized in this period and the more actually paid services and work are performed. The task of tax planning is to capitalize reporting period everything that was paid in the same period. To do this you should:

Correctly document all VAT amounts paid to suppliers;

Clearly and correctly maintain invoices for purchased assets;

Speed ​​up the process of preparing all material assets, reduce the period from prepayment to the actual receipt of inventory items;

Speed ​​up the execution process third parties works and their acceptance in the reporting period.

Enterprise property tax planning. The tax base includes property and production costs, not included in the reporting period as sales costs and representing either balances of work in progress or deferred expenses. In addition, it is necessary to add to the taxable base the balance sheet valuation obtained by calculation of the property transferred to the joint activity.

The main goal when optimizing the property tax of enterprises is preventing the formation of a large tax base. This is achieved through:

Reducing excess volumes of material inventories;

Accelerating product sales processes;

Reducing the technological production cycle;

Reducing the volume of work in progress.

At tax planning applied to this tax need to be taken into account results of revaluation of fixed assets, held annually by government decision.

You can plan for a reduction in property tax payments in advance, when buying and selling property. To do this, the purchase is made for an amount less than full cost property, and the difference is formalized as payment for certain services.

Income tax planning. Resolving issues of minimizing this tax is automatically associated with reducing payments to extra-budgetary social funds.

Tax planning includes the following aspects:

a) replacement of straight lines cash payments staff;

b) replacement individual payments to collective;

c) use of all existing benefits;

d) the use of non-traditional methods of remuneration.

Replacement of direct cash payments to staff. Reducing the tax base for income tax is achieved by replacing cash payments with expenses included in production costs in accordance with the “Regulations on the composition of costs...”. For example, when correct design all documents, the enterprise can provide its economists and accountants with expensive periodicals, placing these costs under the article “Regulatory and reference literature”.

Replacement of individual payments with collective ones. Individual payments clearly require taxes. When replacing individual payments with expenses of a collective nature, the object of taxation by income tax immediately disappears. Non-personal payments are also not accrued insurance premiums to the pension fund.

Collective (group) payments made both at the expense of cost and at the expense of net profit include: impersonal free payment for meals for employees of the enterprise; expenses for the maintenance of subordinate housing, rest homes, dispensaries; rent for premises for cultural events and sporting events; expenses for purchasing medicines, etc.

Use of tax incentives. Benefits for most taxpayers are of current importance the following amounts, not included in the total income of citizens. This:

Financial assistance within the limits of 12 times the MMOT amount per year;

Amounts of actually incurred and documented target expenses during business trips;

Amounts received during the year from the sale of real estate within 5000 times the MMOT amount;

Amounts received during the year from the sale of other property within 1000 times the MMOT amount;

The value of gifts (prizes) received during the year is within 12 times the MMOT amount;

Amounts paid by enterprises for trips for children to health and sanatorium institutions;

Price medical care carried out under contracts at the expense of the enterprise for the benefit of its employees and members of their families.

Total income is reduced by amounts allocated by citizens for the construction or purchase of a house or apartment, or dacha, or garden house on the territory of the Russian Federation, within 5000 times the monthly wage taken into account over a three-year period, but not more than the total annual income. This benefit will not be provided again.

Minimizing payments to extra-budgetary funds. In order to minimize insurance payments to the Pension Fund, a number of provisions should be taken into account;

Insurance payments are not accrued for all types of payments accrued to the employee by someone other than the employer;

Temporary disability benefits are exempt from insurance premiums;

Insurance premiums are not charged for financial assistance provided to employees in connection with what has befallen them natural disaster, fire, theft of property, injury, and death, including close relatives;

The cost of the issued special clothing and shoes;

Insurance premiums are not charged on income from shares, dividends, interest, payments on equity shares;

Contributions are not charged under contracts of sale, exchange, donation, lease, loan, credit, factoring, insurance, concession.

Non-traditional methods of remuneration. For 100 rubles issued wages 61.49 rubles must be paid into the budget. Therefore, it is possible to use multi-step “insurance” schemes to minimize income tax.

In this course work the aspect of the use of taxes in the formation of the state treasury is touched upon. The content and ultimate goals of the tax mechanism are important for the economy. Therefore, no matter what the form of forced, unequal, irrevocable withdrawal of a share of the income of a citizen or enterprise is called, it will always express a one-way movement monetary form value from its creators to the state. Historical aspect development of taxation will help to understand economic essence current taxes. Every citizen is obliged to pay taxes, thereby making a feasible contribution to ensuring a civilized way of life for the entire nation. However, in reality we are dealing with specific forms, in which the socially necessary category of “tax” is used by government authorities. Consent to this or that tax regulations given by the nation as a whole. Consequently, the degree of development of the democratic regime is the postulate on which the severity of the tax burden and the completeness of implementation are based fundamental principles taxation: fairness, uniformity, clarity and economy of taxes. The choice of forms of implementation of these principles determines what the tax will be used for - for good or for evil. We determine this choice ourselves - through our will to economic freedom and our desire to live in a civilized society.

1. Tax Code of the Russian Federation: In 2 hours - M.: Codex, 2001.

2. Tax Code of the Russian Federation in schemes - M.: CONSESCO-Press, 2001.

3. Grunina D.K., Ivchenov L.S. Fundamentals of activities tax authorities. – M., Financial Academy under the Government of the Russian Federation, 2000.

4. Dukanich L.V. Taxes and taxation Series “Textbooks and teaching aids" – Rostov-on-Don: Phoenix, 2000.

5. Dukanich L. V. Tax regulation: principles and models. // The role of the state in the economy / Ed. V. N. Ovchinnikova, O. S. Belokrylova - Rostov: Todiks Papir, 1997.

6. Evstigneeva E. N. Fundamentals of taxation and tax law: Textbook. allowance. – M.: Infra-M, 2000.

7. Kashirina M.V., Kashirin V.A. Federal, regional and local taxes and fees paid by legal entities: Textbook. allowance. – M.: BEK, 2001.

8. Osetrova N. I. Tax law// Tax newsletter. – 2001. - No. 4.8.

The tax system is a form of organization of taxation procedures.

It should be noted that the tax system in the Russian Federation is not understood as a chaotic set different taxes, and a strictly regulated set mandatory payments that have similar characteristics (all taxes have an object of taxation, a tax base, rates, tax periods and so on.).

In the Russian Federation they are installed the following types taxes and fees:

1) federal;

2) regional;

3) local.

List of federal, regional and local taxes that may be imposed on Russian territory, enshrined in Art. 13-15 Tax Code of the Russian Federation. Federal, regional or local taxes and fees not provided for by the Tax Code of the Russian Federation cannot be established. In addition, federal, regional and local taxes and fees are also abolished exclusively by the Tax Code.

The Tax Code establishes special tax regimes, which may provide for federal taxes not specified in Art. 13 of the Tax Code of the Russian Federation determines the procedure for establishing such taxes, as well as the procedure for enacting and applying these special tax regimes.

Special tax regimes may provide for exemption from the obligation to pay certain federal, regional and local taxes and fees specified in Art. 13-15 Tax Code of the Russian Federation.

2. Federal taxes and fees

Federal taxes and fees are taxes and fees that are established by the Tax Code of the Russian Federation and are obligatory for payment throughout the Russian Federation, unless otherwise provided by law.

Federal taxes and fees include:

1) value added tax;

2) excise taxes;

3) tax on personal income;

4) unified social tax;

5) corporate income tax;

6) mineral extraction tax;

7) inheritance or gift tax;

8) water tax;

9) fees for the use of fauna and water objects biological resources;

10) state duty.

3. Taxes and fees of constituent entities of the Russian Federation (regional)

Regional taxes are taxes that are established by the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation on taxes and are obligatory for payment in the territories of the relevant constituent entities of the Russian Federation, unless otherwise provided by law.

Regional taxes are introduced and cease to operate in the territories of the constituent entities of the Russian Federation in accordance with the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation on taxes.

When establishing regional taxes by legislative (representative) bodies state power subjects of the Russian Federation are determined in the manner and within the limits provided for by the Tax Code of the Russian Federation, the following elements taxation: tax rates, procedure and deadlines for paying taxes.

Other elements of taxation according to regional taxes and taxpayers are determined by the Tax Code of the Russian Federation.

Legislative (representative) bodies of state power of the constituent entities of the Russian Federation may establish laws on taxes in the manner and within the limits provided for by the Tax Code of the Russian Federation tax benefits, grounds and procedure for their application.

Regional taxes include:

1) tax on property of organizations;

2) gambling tax;

3) transport tax.

More on the topic 1. The concept of the tax system. Types of taxes and fees of the Russian Federation (system of taxes and fees):

1. 4. Responsibilities of banks for the execution of orders for the transfer of taxes and fees and decisions on the collection of taxes and fees

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