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Lecture notes, cheat sheets
Taxes and taxation. Lecture notes: briefly, the most important
Directory / Lecture notes, cheat sheets Table of contents
1. The emergence and development of taxation. Ancient world and ancient Rome Taxes as the main source of formation of public finances through the withdrawal in the form of mandatory payments of a part of the social product have been known since time immemorial. The history of taxes goes back thousands of years. They have become a necessary link in economic relations since the emergence of the state and the division of society into classes, when the emerging social and state mechanisms of primitive society required appropriate funding. The emergence of taxes is attributed to the period of the formation of the first state formations, when commodity production appears, the state apparatus is formed - officials, the army, and courts. It was the need to maintain the state and its institutions that caused the emergence of taxation. Initially, taxes existed in the form of unsystematic payments, mostly in kind. Citizens carried personal duties (corvee labor, participation in campaigns), and also paid taxes with food, fodder, equipment for the army. As commodity-money relations develop and strengthen, taxes gradually assume, almost everywhere, an exclusively monetary form. One of the first organized tax systems, many aspects of which are reflected in modern taxation, is the tax system of Ancient Rome. In IV-III centuries. BC e. The development of the tax system has led to the emergence of both national and local (municipal) taxes. However, a unified tax system did not exist at that time, and the taxation of individual areas was determined by the loyalty of the local population to the mother country, as well as by the success of the state's military activities. In the case of victorious wars, taxes were reduced, and sometimes completely canceled and replaced exclusively by indemnities. The development of the state institutions of Rome objectively led to the implementation by Emperor Augustus Octavian (63 BC-14 AD) of a cardinal tax reform, which resulted in the very first universal monetary tax, the so-called "tribute". Control over taxation began to be carried out by specially created financial institutions. The land tax was the main state tax. Real estate, slaves, livestock and other valuables were also taxed. In addition to direct taxes, indirect taxes also appeared, for example, a turnover tax - 1%, a turnover tax on the trade in slaves - 4%, etc. Already in the Roman Empire, taxes performed not only a fiscal function, but also the function of a regulator of various economic relations. Subsequent tax systems basically repeated in a modified form the tax systems of antiquity. It is interesting to note that many principles for determining the objects of taxation and approaches to establishing certain tax fees have survived to this day. If we compare the tax systems of Ancient Rome and modern Russia, then a number of payments are striking in their similarity. Roman fees for the maintenance of tax collectors and for the maintenance of a prison for short-earners in modern conditions are very reminiscent of the modified formation of a social development fund for the tax service. Fortunately, Russia did not inherit such exotic Roman taxes as the fee for a golden wreath as an expression of loyal feelings to Caesar, the fee for labeling donkeys, or the fee for applying a seal. It is interesting to note that the well-known aphorism "money does not smell" is also associated with taxes. This phrase was spoken by the Roman emperor Titus Flavius Vespasian (9-79), who introduced a tax on latrines. So the emperor answered the question "Why do you charge tax for this?". [14, 15] 2. Taxation in Europe in the XVI-XVIII centuries. In Europe XVI-XVIII centuries. developed tax systems were absent. Everywhere, tax payments had the character of one-time withdrawals, and from time to time the parliaments of states granted rulers powers, mostly emergency ones, to levy certain types of taxes. The collection of taxes was carried out by the so-called tax-farmers, who redeemed the established taxes from the state, paying the tax amount to the treasury in full. Further, having secured state powers and applying coercion through assistants and subfarmers, the farmer collected tax from the population, naturally taking into account his own profit, which sometimes reached one-fourth of the farming price. However, the development of European statehood objectively required the replacement of "random" taxes and the institution of tax-farmers with a coherent, rational and justified system of taxation. It was in the late XVII - early XVIII centuries. the second period of development of taxation begins. During this period, taxes become the leading source of revenue for the budget device. During this period, the formation of the first tax systems, including direct and indirect taxes, takes place. A special role was played by excises, levied, as a rule, at the city gates on all imported and exported goods, as well as poll and income taxes. The development of democratic processes in European countries is reflected in the establishment and introduction of taxes. Thus, in England in 1215, in the "Magna Carta", it was first established that taxes are introduced only with the consent of the nation: "Neither shield money, nor allowances should be levied in our kingdom except by the general advice of our kingdom." This principle was repeated in 1648, and in 1689 the "Bill of Rights" finally secured the approval of all public expenditures and revenues for the representative authorities. In France, the parliament began to approve the budget and taxes only in 1791 after the French Revolution. It is interesting to note that many historical events began as a result of tax conflicts. According to N. Turgenev: “Taxes, or, more specifically, bad tax systems, were one of the reasons, as can be seen from history, that the Netherlands became independent from Spain, the Swiss from Austria, the Frislanders from Denmark, and, finally, the Cossacks from Poland ..." In addition, the struggle of the North American colonies of England for independence (1775-1783) was largely due to the adoption by the English parliament of the law on stamp duty (1763), which affected the interests of almost every inhabitant of the colonies, since all commercial activities, judicial documentation, periodicals, etc. The beginning of direct hostilities of the rebels is attributed by historians to the episode of the so-called "Boston Tea Party" (1773), when the British government granted the East India Company the right to import tea duty-free to the North American colonies. Customs incentives actually put this company out of competition and dealt a serious blow to the positions of local traders. In December 1773, a group of colonists entered the British ships that arrived at the Boston port and threw a large batch of tea into the sea, which aggravated the conflict between the mother country and the colonies. Simultaneously with the development of state taxation, the scientific theory of taxation begins to take shape, the founder of which is the Scottish economist and philosopher Adam Smith (1723-1790). In his work "Study on the Nature and Causes of the Wealth of Nations" (1776), he first formulated the principles of taxation, defined tax payments, and outlined their place in the financial system of the state. [14, 15] 3. Taxation in Europe XIX-XX centuries. The period of development of taxation in the XIX century. characterized by a decrease in the number of taxes and the great importance of law in their establishment and collection. Gradually, in society, along with the development of financial science, the formation of scientific and theoretical views on the nature, problems and methods of taxation is taking place. Not a single economic school, not a single financial theory has ignored the issues of fiscality. In the second half of the XIX century. many states have made attempts to translate scientific views into practice. This stage in development was associated with the rise of production and the economy associated with the concentration of production - the consolidation of economic units, the rapid growth of cities, as well as the study of the problem of taxation for a fairly long period. The state has changed its priorities in taxation. The main object of taxation was turnover - the transfer of values from one subject to another. Received the development of taxes on turnover. Citizens felt the inheritance tax tangibly. Transaction taxes spread. Taxes on capital have also become widespread - mainly on its growth in the form of interest on securities or deposits, dividends on shares, and growth in the value of assets. With this stage, interest in taxation systems fades. Tax systems in different states are becoming more and more similar to each other. The inventiveness of the authorities is severely limited, on the one hand, by decision-making procedures, and, on the other hand, by the development of economic theory in terms of taxation. The crown of financial science at the beginning of the XNUMXth century. were the tax reforms carried out after World War I, fully justified by the scientific principles of taxation. It was then that the construction of the modern tax system was laid, in which direct taxes and, above all, the individual progressive income tax, took a leading place. The most widely used are taxes on newly created value by an economic entity, primarily value added tax, or a combination of profit tax and income tax. This combination differs from value added tax mainly in that it is facilitated by depreciation in the former case. Along with value-created taxes, targeted taxes have spread, the collection of which is intended for the production of specific public goods, such as social insurance, public health care and pensions, road construction, guaranteeing small deposits, etc. Differentiation of taxes is carried out according to clear criteria that are associated with the results of the activities of the subjects, and not with their invariable qualities. Within this principle, there are two approaches to taxation: - the principle of benefits received - the difference in taxes is determined by the difference in the utility received; - the principle of solvency - the difference in taxes is determined by the difference in the ability to pay them, this approach has been and remains the leading one, due to the technical and technological difficulties of applying the first one. Regardless of the approach to taxation, the criterion of fairness must be met. Horizontal Equity: Equal payouts for everyone who is in the same position in terms of the chosen approach. Auditing, consulting, and investment companies have developed, providing a wide range of services to capital owners. The theory and practice of the public sector has enriched society with new forms of state, semi-state and private institutions that provide public goods on an understandable reimbursable basis. First of all, these are state and non-state pension funds, the development of transparent charitable organizations, etc. [14, 15] 4. History of taxation in Russia until the XNUMXth century. The financial system of Ancient Russia began to take shape only from the end of the XNUMXth century. The main form of taxation of that period was extortions to the princely treasury, which were called "tribute". Tribute was collected by wagon when it was brought to Kyiv, as well as by polyud, when the princes or his squads themselves went after her. The unit of taxation in the Kievan state was "smoke", determined by the number of stoves and pipes in each household. Indirect taxes were levied in the form of trade and judicial duties. The so-called "myt" - a duty levied on the transport of goods through outposts near cities and large villages - has become especially widespread. During the period of feudal fragmentation of Russia, duties for the transportation of goods through the territory of the owner of the land acquire great importance, and duties were levied for each wagon. In the XIII century. after the conquest of Russia by the Golden Horde, foreign tribute acted as a form of regular exploitation of Russian lands. The collection of tribute began after the census conducted in 1257-1259. There are 14 types of "Horde hardships" known, of which the main ones were: "exit" ("tsar's tribute"), a tax directly on the Mongol khan; trading fees ("myt", "tamka"); transport duties ("pits", "carts"); contributions for the maintenance of Mongolian ambassadors ("fodder"), etc. After the overthrow of the Mongol-Tatar dependence, the tax system was reformed by Ivan III, who, having canceled the exit, introduced the first Russian indirect and direct taxes. The main direct tax was the poll tax, levied mainly on peasants and townspeople. Under Ivan III, targeted tax collections began to acquire special significance: squealing (for casting cannons), polonyanichesky (for redemption of military people), serifs (for building notches - fortifications on the southern borders), streltsy tax (for creating a regular army), etc. . The leading place in the tax system continued to be occupied by excises and duties. In the reign of Ivan III, the first foundations of tax reporting were laid. During the reign of Tsar Alexei Mikhailovich (1629-1676), the Russian taxation system was streamlined. So, in 1655, a special body was created - the Accounts Chamber, whose competence included control over the fiscal activities of orders, as well as the execution of the revenue side of the Russian budget. The era of reforms of Peter I (1672-1725) was characterized by a constant lack of financial resources for waging wars and building new cities and fortresses. More and more were added to the already traditional taxes and excises. In 1724, instead of household taxation, Peter I introduces a poll tax. As a result of the reform of the system of public administration, out of twelve collegial ministries, four were responsible for financial and tax issues. During the reign of Catherine II (1729-1796), the system of financial management continued to improve. So, in 1780, by decree of Catherine II, special state bodies were created: the Expedition of State Revenues, the Expedition of Audits, the Expedition for the Recovery of Arrears. For the merchants, a guild tax was introduced - a percentage fee on the declared capital, and the amount of capital was recorded "according to the conscience of each." The main feature of the tax system of the XVIII century. it is necessary to name the great importance of indirect taxes in comparison with direct taxes. Indirect taxes provided 42% of government revenues, with almost half of this amount brought by drinking taxes. Until the middle of the XVIII century. in Russian, the word "submit" was used to designate state fees. [14, 15] 5. History of taxation in Russia since the XIX century. before 1917 A new era in the management of the country's finances and, in particular, the organization of the tax business began after the publication by Alexander I of the famous Decree of September 18, 1802 "On the establishment of ministries." Early 1810th century is also characterized by the development of Russian financial science. In 1818, the State Council of Russia approved the Program of financial transformations of the state of M. Speransky. In XNUMX, the first major work in the field of taxation appeared in Russia - Nikolai Turgenev's "Experience in the Theory of Taxes". In the second half of the XIX century. direct taxes are of great importance. The main tax was the poll tax, which from 1863 was replaced by a tax on city buildings. The complete abolition of the poll tax began in 1882. The second most important tax was quitrent - the payment of state peasants for the use of land. The gradual introduction of the excise system is noted. In 1812, a percentage fee was introduced on income from real estate, excises on consumer goods: 1839 - tobacco; 1848 - sugar; 1862 - salt; 1872 - kerosene; 1866 - pressed yeast; 1887 lighting oil oils; 1888 - matches. Separate excise taxes did not last long, for most of the rest the rates were gradually increased. Special taxes begin to play a special role: tolls on highways, a tax on income from securities, an apartment tax, a passport fee, a fire insurance policy tax, a tax on rail freight transported at high speed, etc. During the same period the system of zemstvo (local) taxes began to develop, which were levied on land, factories, plants and trade establishments. In 1875, Russia introduced the most common land tax in state taxation systems, which was formed as a result of the reform of the State Zemsky collection that had existed since 1853. It fell mainly on the peasant population of the country. In 1885, in Russia, on the initiative of the Minister of Finance N. Kh. Bunge, the institution of tax inspectors was introduced as local financial workers. In 1898, Nicholas II introduced a trade tax, which played an important role in the state's economy. During this period, real estate tax is of great importance. In addition, there has been an increase in taxes reflecting the development of new economic relations in Russia, in particular, the collection from auction sales, the collection from bills of exchange and letters of loan, taxes on the right to trade, tax on capital for joint-stock companies, interest tax on profits, tax on automatic carriage, city registration tax, etc. On April 6, 1916, Nicholas II approved the law on income tax, which came into force on 01.01.1917/XNUMX/XNUMX. The object of taxation under the new law was total income, which included receipts from money capital and real estate, from remuneration for labor and employment, professional and personal fishing activities. Not taxed at all: salaries of persons serving in the active army and navy, military pensions and benefits. To collect taxes, provincial and regional precinct offices were established. The new tax legislation did not take away entrepreneurial initiative from Russian citizens. But at the same time, the government reserved the right to constant supervision of their activities. The new tax laws, developed at the end of the 14th century, could eventually become a turning point in the economic history of Russia. But these ideas were already used by another government. [15, XNUMX] 6. History of taxation in Russia from 1917 to 2001 After the revolution of 1917, the main income of the state was the issue of money, indemnities and surplus appropriations, so the first Soviet taxes did not have much fiscal significance and were of a pronounced class struggle. The first tax reforms date back to the NEP era. Due to the inconsistency and unsystematic conduct of economic policy by the end of the 1920s. in the USSR, a complex and cumbersome system of budgetary relations developed: there were 86 types of payments to the budget, which necessitated the improvement of the country's financial system. Since the 1930s the role and significance of taxes in the USSR are sharply decreasing, taxes are performing functions that are unusual for them. Taxes are used as an instrument of political struggle against the kulaks and private agricultural producers. Gradually, in connection with the change and tightening of the internal policy of the USSR, the curtailment of the NEP, industrialization and collectivization, the taxation system was replaced by administrative methods of withdrawing profits from enterprises and redistributing financial resources through the country's budget. The fiscal function of the tax has practically lost its significance. In 1930-1932. in the USSR, a cardinal tax reform was carried out (the resolution of the Central Executive Committee and the Council of People's Commissars of the USSR of September 2, 1930), as a result of which the system of excises was completely abolished, and all tax payments of enterprises (about 60) were unified in two main payments - turnover tax and profit deductions. Some taxes from the population were consolidated, and a significant number of them were abolished. All profits of industrial and commercial enterprises, with the exception of regulatory deductions for the formation of funds, were confiscated to the state. Thus, the income of the state was formed not at the expense of taxes, but at the expense of direct withdrawals of the gross national product, produced on the basis of the state monopoly. In connection with the beginning of the Great Patriotic War, a military tax was introduced (abolished in 1946). In addition, on November 21, 1941, by the Decree of the Presidium of the Supreme Soviet of the USSR, in order to mobilize additional funds to assist mothers with many children, a tax was introduced on bachelors, singles and small families. The main tax payment of that period was the turnover tax, a kind of excise tax on consumer goods - crystal, furniture, coffee, cars, alcohol, etc. The change of the country's top leadership and the conduct of various political campaigns were directly reflected in Soviet taxes. N. Khrushchev's program for the "active construction of communism" led to the abolition in May 1960 of the tax on the wages of workers and employees. The Third Program of the CPSU, adopted at the XXII Congress of the CPSU on October 31, 1961, assumed the complete abolition of tax payments from the population. By the beginning of the reforms in the mid-1980s. more than 90% of the state budget of the Soviet Union, as well as its individual republics, was formed at the expense of revenues from the national economy. Taxes from the population (direct) occupied an insignificant share, approximately 7-8% of all budget revenues. The era of perestroika and a gradual transition to new business conditions from the mid-1980s. objectively caused a revival of domestic taxation. The August events of 1991 accelerated the process of the collapse of the USSR and the formation of Russia as a politically independent state. It was during this period that a large-scale comprehensive tax reform was carried out. In December 1991, Russia's tax system was basically formed. [14, 15] 7. Taxes and fees. Signs and functions. The concept of "collection" The definition of tax is contained in paragraph 1 of Art. 8 of the Tax Code of the Russian Federation: "A tax is understood as a mandatory, individually gratuitous payment levied from organizations and individuals in the form of alienation of funds belonging to them on the basis of ownership, economic management or operational management of funds in order to financially support the activities of the state and (or) municipalities" . The above definition makes it possible to identify the following features of the tax, which the legislator pays attention to: a) obligatory payment, which is burdened by organizations and individuals; b) individual gratuitous payment; c) the monetary form of the tax; d) alienation of property (money) owned by the right of ownership (or other real right) in favor of a public entity; e) the purpose of these mandatory payments is to provide financial support for the activities of the state and (or) municipalities. A tax is a payment, that is, the alienation of property, is carried out in cash. The solution to the question of the form of alienation of property during taxation in the science of financial law was predetermined not only and not so much by the level of development of financial and legal doctrines, but by the state of the financial system of the state at a particular historical stage. In the early stages of the development of tax systems, state resources were formed mainly with the help of in-kind fees. The main task of the tax is to form the resources of the state, that is, those resources that it needs to perform its functions. Tax functions: - fiscal; - regulating; - stimulating; - distributive. Paragraph 2 of Art. 8 of the Tax Code of the Russian Federation is devoted to a specific mandatory payment - a fee (or, as it is commonly called in recent times, a fiscal fee). According to paragraph 2 of Art. 8 of the Tax Code of the Russian Federation, a fee is understood as a mandatory contribution levied from organizations and individuals, the payment of which is one of the conditions for the commission of legally significant actions in relation to payers of fees by state bodies, local governments, other authorized bodies and officials, including the granting of certain rights or the issuance of permissions (licenses). Among the signs that the Tax Code of the Russian Federation distinguishes, defining the concept of "collection", one can note: a) obligatory payment, which is burdened by organizations and individuals; b) the collection of the fee is one of the conditions for the commission of legally significant actions in relation to payers of fees by state bodies, local governments, other authorized bodies and officials. Other signs of collection in the commented paragraph of Art. 8 of the Tax Code of the Russian Federation are not mentioned. So, the first sign of the collection, which should be highlighted in this definition, is the sign of obligation. In this respect, collection is similar to a tax. Another sign of the collection specified in paragraph 2 of Art. 8 of the Tax Code of the Russian Federation, - the fact that the collection of fees is one of the conditions for the commission of legally significant actions in relation to payers of fees by state bodies, local governments, other authorized bodies and officials. [6, 9, 13] 8. Economic principles of taxation at the heart of the taxation system Theoretical research in the field of taxation appeared in Europe at the end of the XNUMXth century. The Scottish economist and philosopher Adam Smith became the founder of the theory of taxation. In his book, An Inquiry into the Nature and Causes of the Wealth of Nations, published in 1776, he formulated the basic postulates of the theory of taxation. A. Smith's merit lies in the fact that he was able to theoretically substantiate the state's need for its own financial resources. He said that under a system of government in which the state does not direct the activities of individuals (the "system of natural freedom"), the state has three duties. First, the state is obliged to protect its society from external enemies. Secondly, the state is obliged to protect every member of society from any injustice and oppression on the part of any other member of society. Thirdly, the state is obliged to maintain public enterprises and institutions, the arrangement and maintenance of which is beyond the power of one or several persons together, since the profit from the activities of these enterprises and institutions cannot cover the necessary expenses. These obligations, which lie with the state, require certain expenses for their fulfillment, and hence certain incomes in favor of the state. "The subjects of the state should, as far as possible, according to their ability and strength, participate in the maintenance of the government." That is, the citizens of the state must pay taxes necessary for the formation of public financial resources, which, in turn, are necessary for the state to perform its functions. However, in order for taxation to have a positive effect, it is necessary to comply with the rules of taxation. These rules were formulated by A. Smith and entered the history of science as "Adam Smith's four principles of taxation." The first principle - the principle of justice - is that each taxpayer must participate in the financing of the state in proportion to their capabilities. At the same time, the size of the tax payment should change with the growth of the individual's income on a progressive scale. "There can be no imprudence in the fact that the rich should take part in the expenses of the state, not only in proportion to their income, but also a little higher." The second principle is called the certainty principle. This principle boils down to the fact that strict certainty is needed regarding the amount of the contribution, the method of collection, the time of payment, and uncertainty is even more destructive than inequality. "The uncertainty of taxation develops impudence and contributes to the corruption of that category of people who are already unpopular even if they are not distinguished by impudence and corruption." The third principle is called the convenience principle. In accordance with this principle, the tax should be invisible to the payer, that is, it should be collected at the most convenient time and in the most convenient way. Finally, the fourth principle, called the principle of economy, is that the costs associated with the administration of the tax system should be significantly lower than the income received from tax collection. "Every tax should be so conceived and designed that it takes and withholds as little as possible from the pockets of the people, in addition to what it brings to the state treasury." Despite the fact that the discovery of these laws took place more than two hundred years ago, they have not lost their relevance even now. [1, 4, 8, 16] 9. Fiscal function of taxes It is in the functions that the essence of the tax is manifested. The functions of taxes allow you to determine what role taxes play in the state, what is the impact of taxes on society. The fiscal function of taxes is the main, initially characteristic of any tax systems. The essence of this function lies in the fact that with the help of taxes, the monetary funds necessary for the implementation of the state's own functions are formed. In the states of past centuries, the fiscal function of taxes was not only the main, but also the only one. In the modern world, taxes have begun to play a dominant role in the formation of public resources precisely because of their fiscal function. The fiscal function of taxes leads to the fact that the state actively intervenes in the economic relations of economic entities. This intervention predetermines the next function of taxes - the regulatory function. The essence of this function lies in the fact that taxes, as an effective tool of redistribution processes, have a huge impact on production, stimulating or restraining its growth, strengthening or weakening capital accumulation, expanding or reducing the effective demand of the population. The state with the help of taxation solves a number of economic and social problems of society. Within the regulatory function, one can single out stimulating, destimulating subfunctions and a subfunction of reproductive purpose. The stimulating subfunction is that the state, through the establishment of a more favorable tax regime for a particular group of taxpayers, promotes the development of the activities in which these taxpayers are engaged. The stimulating sub-function is implemented through a system of various benefits or other preferences provided for a certain category of taxpayers. In separate chapters, part 2 of the Tax Code of the Russian Federation, a list of tax benefits is given that are used in the Russian tax system to implement the stimulating function of taxes. Benefits can be provided by changing the object of taxation, reducing the taxable base, lowering the tax rate, etc. Thus, the state has quite ample opportunities to stimulate certain actions of taxpayers using the tax mechanism. In contrast to the stimulating subfunction, taxes also have a discouraging subfunction. This sub-function is manifested in the fact that the state, being interested in limiting the activities of certain categories of taxpayers, sets a heavier tax burden for them than for ordinary taxpayers. So, for example, the state is interested in limiting the gambling business, so the tax rates on the income of gambling establishments are set in absolute amounts at a fairly high level. The third is the subfunction of reproductive assignment. The essence of this subfunction lies in the fact that the state, levying a tax from taxpayers, directs the funds received for the reproduction of those objects of the material world that were involved in the process of production or other activities of the taxpayer. A striking example of the implementation of the subfunction of the reproduction purpose of taxes can be the establishment of a water tax levied on water users and directed to the reproduction of the country's water resources. Thus, by realizing the economic function of taxes, the state has the opportunity to actively intervene in the organization of the economic life of the country. [2, 3, 6] 10. The system of taxes and fees: general provisions. Tax system of the Russian Federation and elements of taxation The system of taxes and fees is a certain set of taxes, fees, duties and other obligatory payments in force in a given state. The system of taxes and fees, as a rule, reflects the features of the state-territorial structure of the country. One of the most important principles of taxation is the principle of the unity of the system of taxes and fees, which follows from the Constitution of the Russian Federation (Articles 8, 71, 72). The principle of the unity of the system of taxes and fees means the operation of the same taxes and fees throughout the country, which is due to the task of the state in the field of tax policy to unify mandatory payments. The purpose of such unification is to achieve a balance between the right of subjects of the Russian Federation and municipalities to establish taxes and observance of the fundamental rights of man and citizen enshrined in the Constitution of the Russian Federation (Articles 34, 35), as well as the constitutional principle of the unity of the economic space. Thus, the system of taxes and fees in Russia is a set of taxes, duties and fees that reflect the federal structure of the Russian Federation, established on the basis of the principles and in the manner prescribed by federal laws, levied on the territory of the Russian Federation from individuals and legal entities and received by the budget system of the Russian Federation and off-budget funds. The tax system is a set of taxes and fees levied in the state, as well as the forms and methods of their construction. The tax system of the Russian Federation is formed in accordance with the Tax Code of the Russian Federation. In accordance with the Tax Code of the Russian Federation, a tax is understood as a mandatory, individually gratuitous payment collected from organizations and individuals in order to provide financial support to the state and municipalities. The fee is understood as a mandatory fee levied from organizations and individuals, the payment of which is one of the conditions for taking actions in the interests of fee payers by state bodies, local governments, including the granting of certain rights or the issuance of licenses. The main principles of the tax system of the Russian Federation: - each taxpayer is obliged to pay the established taxes; - taxes are established in order to financially ensure the functioning of the state; - it is not allowed to establish taxes that violate the tax system of the state; - it is not allowed to establish taxes and their rates that are not provided for by the current tax legislation. The components of this tax system are the elements of taxation. The most important elements of taxation include its subject (taxpayer), object of taxation, unit of taxation, tax base, tax rate, etc. In accordance with Art. 17 of the Tax Code of the Russian Federation, a tax is considered established only if the taxpayers and the following elements of taxation are determined: 1) object of taxation; 2) tax base; 3) tax period; 4) tax rate; 5) the procedure for calculating the tax; 6) procedure and terms for tax payment. When fees are established, their payers and taxation elements are determined in relation to specific fees. [6, 9, 12, 13] 11. The difference between the tax system and the tax system Analysis Ch. 2 of the Tax Code of the Russian Federation allows us to conclude that under the system of taxes and fees, the legislator means a set of taxes and fees, the establishment and collection of which are permissible on the territory of the Russian Federation (Chapter 2 of the Tax Code of the Russian Federation). To date, an exhaustive list of taxes and fees is established by Art. 13-15 of the Tax Code of the Russian Federation, as well as Ch. 26.1, 26.2, 26.3 of the RF Tax Code. It is in these articles that the taxes and fees that can be established and introduced on the territory of the Russian Federation are named. It is important to emphasize that the elements of the system of taxes and fees are taxes and fees named in the legislation and having the potential to be established on the territory of the Russian Federation. All fiscal payments included in the system of taxes and fees of the Russian Federation, despite apparent differences, have unity in approaches to their establishment and introduction, a single structure of the legal composition, that is, a single set of elements of taxation and fees, a single approach to the legal regulation of the procedure for establishing and collecting named payments and, finally, a single mechanism of state coercion, ensuring the proper payment of these taxes and fees. All this makes it possible to judge the system of taxes and fees not as a set of uncoordinated payments, but as an interconnected integral system with a certain structure. Along with the concept of "system of taxes and fees" in the scientific literature, the concept of "tax system" is often used. Despite the apparent similarity of the terms "system of taxes and fees" and "tax system", they should not be confused. The tax system of the Russian Federation is a system of taxes and fees in force on the territory of the Russian Federation, as well as the rules for the functioning of the system of taxes and fees. The legal meaning of the concept of "tax system" lies in the fact that with its help it is possible to outline the legal field of tax law, that is, to determine the entire set of relations that are subject to tax law. The system of taxes and fees in various states is formed taking into account the territorial structure, the state of the economy, the needs of the budget, and, finally, taking into account the existing traditions of organizing taxation in the state. The most important for the typification of the tax system of the state is its national or administrative-territorial structure. Features of the legal structure of the system of taxes and fees are largely determined by the national and administrative-territorial structure. On this basis, three types of systems of taxes and fees can be distinguished: federal, confederal and unitary states. In the Russian Federation, due to its federal structure, the system of taxes and fees is formed according to the federal type. This type of system is based on tax federalism - a system of principles that ensure the optimal combination of the unity of the economic space of the state with a certain degree of independence of the constituent entities of the Russian Federation and municipalities. Analyzing the economic essence of the tax system, the procedure for distributing the tax burden among taxpayers, it is customary in world practice to single out the Anglo-Saxon, Eurocontinental, Latin American and mixed tax systems. At the same time, this classification is based not on the peculiarities of the legal regulation of the tax system, but on the economic conditions that form the tax system in a certain way. According to this classification, the tax system of the Russian Federation can be attributed to the Latin American model, based primarily on indirect taxes. [2, 3, 4] 12. Taxes and fees in the tax system of Russia Taxes and fees are primarily classified according to the level of government responsible for setting the tax. In accordance with Art. 12 of the Tax Code of the Russian Federation establishes the following types of taxes and fees: - federal taxes and fees; - taxes of subjects of the Russian Federation; - local taxes. Differentiation of taxes by levels is carried out depending on the territory where taxes and fees are levied, and the powers of the relevant authorities to determine the elements of taxation (elements of taxation for collection). Federal taxes and fees are recognized as established by the Tax Code of the Russian Federation and obligatory for payment throughout the territory of the Russian Federation. The peculiar tax monopoly of federal legislation in determining absolutely all elements of taxation makes it possible to define taxes and fees as federal taxes and fees. 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 respective constituent entities of the Russian Federation. When establishing regional taxes, the legislative (representative) bodies of state power of the subjects of the Russian Federation determine in the manner and within the limits provided for by the Tax Code of the Russian Federation, the following elements of taxation: - tax rates (within the limits determined by federal legislation); - procedure for tax payment; - deadlines for payment of taxes. The remaining elements of taxation for regional taxes and taxpayers are determined by the Tax Code of the Russian Federation, that is, at the federal level. The laws of the constituent entities of the Russian Federation on taxes, in the manner and within the limits provided for by the Tax Code of the Russian Federation, may establish tax benefits, grounds and procedure for their application. Local taxes are taxes that are established by the Tax Code of the Russian Federation and regulatory legal acts of the representative bodies of municipalities on taxes and are obligatory for payment on the territories of the respective municipalities. When establishing local taxes, the representative bodies of municipalities (legislative (representative) state authorities of the federal cities of Moscow and St. Petersburg) determine in the manner and within the limits provided for by the Tax Code of the Russian Federation, the following elements of taxation: - tax rates (within the limits determined by federal legislation); - procedure for tax payment; - deadlines for payment of taxes. The remaining elements of taxation for local taxes and taxpayers are determined by the Tax Code of the Russian Federation, that is, at the federal level. Representative bodies of municipal formations (legislative (representative) bodies of state power of the federal cities of Moscow and St. Petersburg) by legislation on taxes and fees in the manner and within the limits provided for by the Tax Code of the Russian Federation may establish tax benefits, grounds and procedure for their application. It should be noted that the above classification does not depend on the level of the budget, which includes income from taxes and fees. [4, 8, 9] 13. Tax base. Tax rate and its types The tax base is an element of taxation that allows you to convert the object of taxation into a quantitative form so that the tax rate can be applied to it when calculating the tax. In other words, the tax base is a taxable object, expressed in certain units. According to Art. 53 of the Tax Code of the Russian Federation, the tax base is the cost, physical or other characteristics of the object of taxation. The legislator did not formulate the definition of the tax base very well, without indicating that it is the quantitative characteristics of the object of taxation that are considered as the tax base. At the same time, the subsequent determination of the tax rate makes it possible to judge that the tax base has a unit of measurement, and therefore, is a quantitative characteristic of the object. The tax base should be determined by the Tax Code of the Russian Federation, regardless of the type of tax. The tax rate is the amount of tax charged per unit of measure of the tax base. Article 53 of the Tax Code of the Russian Federation establishes that the tax rate is the amount of tax charges per unit of measurement of the tax base. Tax rates for federal taxes are established by the Tax Code of the Russian Federation. This requirement is directly a consequence of the legal position of the Constitutional Court of the Russian Federation, which has repeatedly stated that vesting the legislative body of the Russian Federation with constitutional powers to establish taxes also means the obligation to independently exercise these powers. As for the rates for regional and local taxes, here the legislator grants the right to the authorities of the constituent entities of the Russian Federation and local governments to determine tax rates for regional and local taxes, but within the limits determined by federal legislation. Tax rates can be quite varied. This is due to the peculiarities of the object of taxation and the method of determining the tax base for each tax. The following types of bets can be distinguished: 1) fixed rates (specific rates) are established in absolute terms to the tax base; 2) proportional rates (ad valorem rates) are set as a single percentage of the tax base; 3) combined rates (mixed rates) combine the above two methods of determining rates and represent the unity of two parts: specific - the absolute amount of tax charges and ad valorem - a percentage of the tax base. Flat rates are quite simple in terms of calculation by the taxpayer and control by the tax authorities. The indicated rates are applied in cases where the tax base is any quantitative characteristic of the object of taxation, with the exception of the value characteristic. At the same time, a significant drawback of this type of rate is that, in conditions of inflation, this rate must be periodically increased in order to maintain the proper level of property withdrawal in the form of a tax. Proportional rates are applied in cases where the cost characteristics of the object of taxation are used as a tax base. The rates are quite universal, since, while maintaining the general state policy, taxation does not require indexation. Combined rates are traditionally used in setting customs duties. [3, 9, 12, 13] 14. Method of legal regulation of tax law. The place of tax law in the system of Russian law To regulate relations arising in connection with the payment of taxes by payers and in connection with the control of tax payment, tax law, like other branches of law, uses certain legal techniques, which together form a method of regulating social relations, or a method of law. What is the method of legal regulation of tax law? Being one of the attributes of the sovereignty of the state, taxes are established by the state unilaterally, that is, tax relations are characterized by the unilateral will of one of the participants in the relations - the state. In itself, the formation of tax relations depends only on the will of the state, while the will of the other participant in the relationship is of secondary importance. As a special subject of relations, which has enormous powers to regulate tax relations in society, the state, at its own discretion, forms the rules of conduct for subjects of tax relations, which cannot be changed by the other party and are binding on this other party. Thus, the content and nature of tax relations depend only on one subject - the state. There is a clear inequality of subjects of tax relations and the complete subordination of one subject to another - a higher subject completely determines the behavior of a lower subject. These signs of tax relations allow us to assert that the method of regulation of tax law is the administrative-legal method. A similar conclusion can be drawn from the analysis of Art. 2 of the Tax Code of the Russian Federation, which defines tax relations as "power" relations. At the same time, the dominance of the administrative-legal method in tax law does not at all exclude the possibility of the existence of other ways of regulating tax relations. In some cases, other methods are also characteristic of tax and legal regulation, for example, civil law methods of regulation, in particular, the "permission" method. This happens when the state allows another participant in tax relations to act in accordance with their own will, to choose one or another behavior at their own discretion. Actual permissive forms of control have all the features of a legal "permission" to perform certain actions. However, even in this case, the state strictly controls the behavior of the controlled participant in the relationship by establishing an exhaustive list of types of possible behavior in this situation. Attributing tax law to a particular branch of law means including it in a special regime of functioning, determined by the specifics of this branch. To determine the place of tax law in the system of Russian law, one should consider its features and features of legal regulation. The subject of tax law are the relations arising in the process of accumulation by a public entity of its financial resources, as well as the relations arising in connection with the implementation of tax control and prosecution for tax offenses. At the same time, the system of public relations that develop between the state (municipal formation) and other entities regarding the accumulation, distribution and use of state funds of funds, the exercise of financial control and prosecution for committing a financial offense, refers to the subject of financial law. In this regard, it can be assumed that tax relations are a kind of financial and legal relations, and tax law is one of the institutions of financial law. Performing the functions of mobilizing financial resources of public entities, tax law is a sub-branch of financial law. [2, 3, 4] 15. Sources of tax law. subject of tax law. The concept and essence of tax relations Sources of tax law form a multi-level hierarchical system, including legal acts, international treaties, judicial precedents. The Constitution of the Russian Federation contains important rules governing the foundations of the Russian tax system. Article 57 of the Constitution of the Russian Federation establishes as a constitutional obligation the payment by each person of legally established taxes and fees, and also provides that laws establishing new taxes or worsening the situation of taxpayers do not have retroactive effect. At the same time, the Constitution of the Russian Federation should not be considered the source of tax law itself. This is a universal intersectoral normative act of a constituent nature, containing constitutional norms, which are further specified by other branches of law. Constitutional norms have a high level of normative generalization (abstraction). The norms of other industries (including tax and legal) refer to them as special to general. Thus, the Constitution of the Russian Federation acts as a general regulatory framework for the legal system as a whole, including tax law. In this case, we are not talking about tax and legal norms in the proper sense of the word, but about constitutional and legal norms that regulate taxation issues. Tax legislation is not assigned by the Constitution of the Russian Federation to the exclusive jurisdiction of the Russian Federation and therefore includes three levels of legal regulation - federal, regional and local. The subject of tax law is property and organizational relations closely related to them, aimed at the formation of centralized monetary funds of the state and municipalities. The subject of tax law according to Art. 2 of the Tax Code of the Russian Federation includes power relations for the establishment, introduction and collection of taxes and fees in the Russian Federation, as well as relations arising in the process of exercising tax control, appealing against acts of tax authorities, actions (inaction) of their officials and bringing to responsibility for committing a tax offense . This list is exhaustive and cannot be extended. It is possible to differentiate the subject of tax law on various grounds. In particular, three blocks of relations can be distinguished that reflect the staging of taxation as a process "unfolding" in time and space: 1) tax and law-making block, including relations on the establishment and introduction of taxes and fees; 2) the tax and implementation block associated with the calculation, payment, and, if necessary, with the enforcement of taxes and fees; 3) tax procedural block, mediating the scope of tax control and responsibility. Tax relations can exist only in legal form. Various groups of tax relations arise and develop in stages, in a certain sequence, as they are listed in Art. 2 of the Tax Code of the Russian Federation. Voluntary exercise of tax rights and obligations by private individuals is supplemented by law enforcement activities of public entities for the forced collection of tax payments. This block also includes legal relations related to the legal regime of certain taxes and fees regulated by part 2 of the Tax Code of the Russian Federation. And finally, the last stage of tax and legal regulation is a set of procedural legal relations that arise in the field of tax control and prosecution for tax offenses. [2, 3, 4] 16. Tax relationship and its characteristics. Types of tax legal relations Tax legal relationship is a type of financial relationship regulated by the norms of tax law. Signs of a financial relationship: 1) these relations develop in the process of conducting financial activities aimed at the formation, distribution, redistribution and use of state and municipal funds of funds, i.e. they are of a distributive nature; 2) their occurrence, change and termination are directly related to regulatory legal acts, since the subjects of financial law themselves are not entitled to establish or terminate these relations; 3) financial legal relations are of monetary nature; 4) these relations are of an authoritative nature; 5) the state itself, directly or in the person of subjects authorized by it, acts as an obligatory party to these relations, which, in combination with a sign of authority, testifies to their authoritative-public nature. An indispensable participant in tax legal relations is the state or municipalities represented by their authorized bodies. Thus, relations on the establishment of taxes, that is, on the determination of the essential elements of a particular tax or fee, arise between the legislative (representative) and executive authorities. Depending on the functions performed by the rules of law, it is customary to distinguish between regulatory and protective tax legal relations. The former may include relations on the establishment, introduction, collection of taxes and fees. The second type includes, in particular, relations to bring to tax liability. According to the nature of tax norms, they are divided into material and procedural relations. If relations regarding the calculation, payment of a tax or fee, the fulfillment of other tax obligations are material, then relations related to the procedure for appointing, conducting tax audits, the specifics of bringing to tax liability, the procedure for appealing against acts of tax authorities, etc., can be attributed to procedural. According to the subject composition, tax legal relations can be divided into: 1) relations arising between the Russian Federation and the subjects of the Russian Federation; between the Russian Federation and municipalities; between the constituent entities of the Russian Federation and municipalities - these include relations regarding the establishment and introduction of taxes and fees; 2) relations between the state (municipalities), as well as other participants in tax legal relations. According to the nature of intersubjective relations, they are divided into absolute and relative relations. Absolute legal relations in the theory of law are understood as those in which only one side is precisely defined. Relative are those legal relations in which specific taxpayers act as obligated persons, endowed at the same time with the corresponding rights. By content, they are divided into relations that develop in the process: 1) establishment and introduction of taxes and fees; 2) collection of taxes and fees; 3) carrying out tax control; 4) bringing to responsibility for tax offenses; 5) appeal against acts of tax authorities, as well as actions (inaction) of their officials. [2, 3, 4] 17. Collector of taxes and (or) fees and persons controlling the correctness of calculation and completeness of payment of taxes and involved in carrying out control measures The Tax Code of the Russian Federation introduces the concept of "collector of taxes and (or) fees". In Art. 25 of the Tax Code of the Russian Federation provides that in a number of cases provided for by the Tax Code of the Russian Federation, collections of funds from taxpayers and (or) payers for the payment of taxes and (or) fees and their transfer to the budget can be carried out by state bodies, local governments, other authorized bodies and officials. In accordance with the Tax Code of the Russian Federation, only state or municipal executive bodies, bodies and officials authorized by them can be collectors of taxes (fees). The functions of collectors are performed, for example, by customs authorities (for customs payments), local governments (for receiving land tax payments). The legislation identifies persons who are obliged to control the correctness of the calculation and completeness of payment of taxes and fees, which may include courts, notaries, civil registration authorities, etc. Courts, for example, do not accept statements of claim for consideration if the state duty. Notaries also exercise control over the payment of tax on property transferred by way of inheritance or donation, when notarizing the relevant transactions. Persons who are obliged to inform the tax authorities about facts that are important for taxation include notaries who are obliged to inform about completed transactions to formalize the transfer of ownership of property. The Tax Code of the Russian Federation in a number of cases establishes the obligation of the relevant persons to provide the tax authorities with the data necessary for calculating the tax, as well as for organizing tax control. These may include bodies that register or take into account real estate, vehicles, etc. In the process of conducting control measures, the tax authorities may involve persons with special qualifications and knowledge, for example, experts, specialists, translators. These persons are obliged to assist the tax authorities in carrying out tax control measures. The rights and obligations of these persons are defined in Art. 95-97 and 129 of the Tax Code of the Russian Federation. In addition to the named persons, the tax authorities involve witnesses, providing for in Art. 128 of the Tax Code of the Russian Federation, the responsibility of a witness for refusal or evasion of testimony or for knowingly false testimony. Witnesses who are involved by the tax authorities, in particular, when inspecting the premises or territory of the taxpayer (Article 98 of the Tax Code of the Russian Federation) can also be attributed to the same category of persons. Banks occupy a special position in tax legal relations. These entities are simultaneously taxpayers, tax agents, and tax collectors, they are also subject to other obligations of a public law nature. For failure to fulfill these obligations, banks are liable under the provisions of Ch. 18 of the Tax Code of the Russian Federation. These responsibilities include: 1) compliance with the procedure for opening an account for a taxpayer; 2) observance of the deadline for the execution of an order for the transfer of a tax or fee; 3) the obligation to comply with the decision of the tax authority to suspend operations on the accounts of the taxpayer, the payer of the levy or the tax agent; 4) the obligation to comply with the decision on the collection of taxes, fees, as well as fines; 5) the obligation to submit to the tax authorities information on the financial and economic activities of taxpayers - clients of the bank. In addition to the payers of taxes and (or) fees, tax authorities also participate in tax legal relations. [2, 6, 9, 13, 16] 18. Method and principles of tax law, principles of its branches The method of tax law is a set of methods, techniques, and means of legal influence on tax relations due to the specifics of the subject of tax law. If the subject of the industry shows what is regulated by tax and legal norms, then the method is how, in what way this legal regulation is carried out. Features of the method of tax and legal regulation are due to the public law nature of tax law and include the following features: 1. Public-legal nature of targets. Tax payments are an unconditional attribute of the state, without which it cannot exist. Their functional purpose is to financially support the domestic and foreign policy implemented by the state, that is, to ensure the normal functioning of society. The payment of tax payments is intended to provide for the expenses of the public authority. 2. The predominance of binding and prohibitive norms. All branches of law use both binding, prohibiting, and permissive norms for sectoral regulation. Tax liability is the central link, the core of tax law. 3. The imperative nature of tax and legal regulation. Tax law is characterized by detailed regulatory regulation and minimization of the freedom of subjects to independently regulate their behavior within the framework of the tax legal relationship. 4. Attributive participation of competent representatives of the state. Territorial entities represented by authorized bodies and officials are mandatory participants in tax legal relations, which are of a vertical nature. 5. A combination of permissive and generally permissive legal regulation. Participation in tax legal relations at the same time by both powerful participants and private individuals determines a special combination of permissive and generally permissive types of legal regulation. 6. Active use of official recommendations and casual interpretation. Historically, the recommendatory norms contained in various instructions, explanations, reviews, guidelines and other official documents have been widely used and recognized in the field of tax and legal regulation. The principles of tax law, its branches are the main, fundamental principles, enshrined in the relevant legal norms. Each person must pay legally established taxes and fees. Legislation on taxes and fees is based on the recognition of the universality and equality of taxation. Taxes and fees may not be discriminatory and may not be applied differently based on social, racial, national, religious or other similar criteria. It is not allowed to establish differentiated rates of taxes and fees, tax incentives depending on the form of ownership, citizenship of individuals or the place of origin of capital. It is allowed to establish special types of duties or differentiated rates of import customs duties depending on the country of origin of the goods in accordance with the Tax Code of the Russian Federation and the customs legislation of the Russian Federation. Taxes and fees must have an economic basis and cannot be arbitrary. Taxes and fees that prevent citizens from exercising their constitutional rights are unacceptable. It is not allowed to establish taxes and fees that violate the single economic space of the Russian Federation, etc. [2, 3, 4] 19. Tax legal norms, their classification The norm of tax law is a generally binding, formally defined, established or sanctioned by the state and provided with state protection, a rule of a general nature that regulates power relations in the establishment, introduction and collection of taxes and fees in the Russian Federation, as well as relations arising in the process of tax control, appeal acts of tax authorities, actions (inaction) of their officials and bringing to responsibility for committing a tax offense. Like the norms of other industries, tax and legal norms act as legal regulators of certain social relations, namely, tax relations. The essence of tax legal norms is that they represent a specific model (scale, standard, criterion) of the possible or proper behavior of participants in tax legal relations. The task of the legislator is to ensure legal unification, that is, to establish uniform and stable "rules of the game" for all subjects of tax law. Signs of tax and legal norms can be divided into general, inherent in the norms of all industries, and special, characterizing the specifics of tax law. The former include state nature, normativity (that is, a general, abstract character), obligatory nature, formal certainty, consistency, state protection, and the ability to regulate social relations. The special features of the tax-legal norms are the following: 1) they regulate public relations in the field of taxation; 2) for the most part, they are imperative in nature, that is, they are categorical prescriptions that strictly define the framework for the permitted and proper behavior of subjects of tax law. At the same time, unlike civil law (as well as other private legal branches), participants in tax legal relations cannot independently, at their own discretion, change (supplement, specify) the prescriptions of tax legal norms; 3) positive obligations and prohibitions prevail in the content of tax and legal norms; 4) the sanctions of tax and legal norms are of a property nature. Classification of tax-legal norms is possible on various grounds. By content, they are divided into binding, prohibiting and allowing. The binding norms provide for the subject to perform certain actions of an active nature, for example: register with the tax authorities, pay legally established taxes and fees, keep tax records in the prescribed manner, pay the amount of penalties awarded, etc. In case of failure to fulfill the obligation on a voluntary basis various measures of state coercion are applied to the participant of tax legal relations. Prohibiting norms contain an imperative requirement to refrain from performing certain actions under the threat of sanctions from the state. They categorically establish the types of actions, the commission of which is prohibited by the state power. From the participant of tax legal relations in this case, passive behavior is required, that is, a refusal to take active actions. Thus, it is forbidden to grossly violate the rules for accounting for income and expenses and (or) objects of taxation; these actions form the composition of the tax offense, provided for in the first part of Art. 120 of the Tax Code of the Russian Federation, and in case of their commission, they entail the application of a sanction in the form of a fine in the amount of 5000 rubles. If the same acts are committed during more than one tax period, the amount of the fine is tripled. Permissive norms allow participants in tax legal relations to use their subjective rights in the field of taxation. [2, 3, 4] 20. The procedure for the entry into force of acts of legislation on taxes. Recognition of normative legal acts on taxes as non-compliant with the Tax Code of the Russian Federation Legislative acts on taxes enter into force not earlier than one month after the date of their official publication and not earlier than the 1st day of the next tax period for the relevant tax. Acts of legislation on fees come into force not earlier than after 1 month from the date of their official publication. Federal laws amending the Tax Code of the Russian Federation in terms of establishing new taxes and (or) fees, as well as acts of legislation on taxes and fees of constituent entities of the Russian Federation and acts of representative bodies of municipalities imposing taxes and (or) fees, come into force no earlier than 1 January of the year following the year of their adoption, but not earlier than one month from the date of their official publication. Legislative acts on taxes and fees establishing new taxes and (or) fees, raising tax rates, amounts of fees, establishing or aggravating liability for violation of the legislation on taxes and fees, establishing new obligations or otherwise worsening the situation of taxpayers or payers of fees, retroactive Dont Have. Legislative acts on taxes and fees that eliminate or mitigate liability for violation of the legislation on taxes and fees or establish additional guarantees for the protection of the rights of taxpayers, payers of fees, tax agents, their representatives, have retroactive effect. Legislative acts on taxes and fees that abolish taxes and (or) fees, reduce the rates of taxes (fees), eliminate the obligations of taxpayers, payers of fees, tax agents, their representatives, or otherwise improve their position, may have retroactive effect if they expressly provide this is. A regulatory legal act on taxes and fees is recognized as inconsistent with the Tax Code of the Russian Federation if such an act: 1) issued by a body that, in accordance with the Tax Code of the Russian Federation, does not have the right to issue such acts, or issued in violation of the established procedure for issuing such acts; 2) cancels or restricts the rights of taxpayers, payers of fees, tax agents, their representatives or the powers of tax authorities, customs authorities, bodies of state non-budgetary funds established by the Tax Code of the Russian Federation; 3) introduces obligations not provided for by the Tax Code of the Russian Federation, or changes the content of the obligations of participants in relations regulated by the legislation on taxes and fees, determined by the Tax Code of the Russian Federation, of other persons whose obligations are established by the Tax Code of the Russian Federation; 4) prohibits the actions of taxpayers, payers of fees, tax agents, their representatives, permitted by the Tax Code of the Russian Federation; 5) prohibits the actions of tax authorities, customs authorities, bodies of state off-budget funds, their officials, permitted or prescribed by the Tax Code of the Russian Federation; 6) permits or permits actions prohibited by the Tax Code; 7) changes the grounds, conditions, sequence or procedure established by the Tax Code of the Russian Federation for the participants in relations regulated by the legislation on taxes and fees, other persons whose duties are established by the Tax Code; 8) changes the content of the concepts and terms defined in the Tax Code of the Russian Federation, or uses these concepts and terms in a different meaning than they are used in the Tax Code of the Russian Federation; 9) otherwise contradicts the general principles and (or) the literal meaning of the specific provisions of the Tax Code of the Russian Federation. [2, 3, 4, 9] 21. Classification of taxes: general provisions On the basis of transferability, taxes are distributed as direct and indirect. The classification criterion is the entity that actually bears the tax burden. For direct taxes, such a person is directly the taxpayer, for indirect taxes - the final consumer (buyer) of goods, works or services. When selling goods, the taxpayer includes the amount of indirect tax in the price of the goods, shifting the real burden of its payment to the buyer. In the event of further resale, this buyer, in turn, becomes a taxpayer, and the whole "scheme" for the payment and transfer of indirect tax is repeated again. In this way: Direct taxes - those that are levied as a certain percentage of income or property. Indirect taxes are taxes on goods and services, established as a premium on the price and levied in the process of consumption of goods and services. Indirect taxes include excises, value added tax, customs duties. By belonging to the levels of the budget, taxes are divided into federal, regional and local. Federal taxes and fees include: 1) value added tax; 2) excises; 3) personal income tax; 4) unified social tax; 5) corporate income tax; 6) tax on the extraction of minerals; 7) water tax; 8) fees for the right to use objects of the animal world and objects of aquatic biological resources; 9) state duty. Regional taxes include: 1) corporate property tax; 2) gambling business tax; 3) transport tax. Local taxes include: 1) land tax; 2) tax on the property of individuals. Special tax regimes: 1) the system of taxation by the single agricultural tax (USHT); 2) simplified taxation system (STS); 3) the system of taxation with a single tax on imputed income (UTII) for certain types of activities; 4) the system of taxation in the implementation of production sharing agreements. Non-tax payments: 1) payments controlled by the Federal Customs Service: customs duties and fees; VAT and excises paid when moving goods, works, services across the customs border; 2) payments controlled by the Federal Agency for Subsoil Use: payments for the use of subsoil; 3) payments controlled by the Federal Service for Ecological, Technological and Nuclear Supervision: payment for negative environmental impact; 4) payments controlled by the Federal Forestry Agency: payment for the use of forests. [4, 6, 8, 9, 13] 22. Federal taxes and fees in the tax system of the Russian Federation The federal budget receives tax revenues from the following federal taxes and fees, taxes provided for by special tax regimes: - tax on profit of organizations at the rate established for crediting the said tax to the federal budget; - income tax of organizations (in terms of income of foreign organizations not related to activities in the Russian Federation through a permanent establishment, as well as in terms of income received in the form of dividends and interest on state and municipal securities); - tax on profits of organizations in the performance of production sharing agreements concluded before the entry into force of the Federal Law of December 30, 1995 No. 225-FZ; - value added tax; - excises on ethyl alcohol from food raw materials; - excises on ethyl alcohol from all types of raw materials, with the exception of food, - according to the standard; - excise taxes on alcohol-containing products - according to the standard; - excises on tobacco products; - excises on motor gasoline, straight-run gasoline, diesel fuel, motor oils for diesel and carburetor (injection) engines; - excises on cars and motorcycles; - excises on excisable goods and products imported into the territory of the Russian Federation; - tax on the extraction of minerals in the form of hydrocarbon raw materials (combustible natural gas); - tax on the extraction of minerals in the form of hydrocarbon raw materials (with the exception of combustible natural gas); - tax on the extraction of minerals (with the exception of minerals in the form of hydrocarbon raw materials, natural diamonds and common minerals); - tax on the extraction of minerals on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation, outside the territory of the Russian Federation; - regular payments for the extraction of minerals (royalties) when fulfilling production sharing agreements in the form of hydrocarbon raw materials (combustible natural gas); - regular payments for the extraction of minerals (royalties) when fulfilling production sharing agreements in the form of hydrocarbon raw materials (with the exception of combustible natural gas); - regular payments for the extraction of minerals (royalties) on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation, outside the territory of the Russian Federation when performing production sharing agreements; - fee for the use of objects of aquatic biological resources (excluding inland water bodies); - fee for the use of objects of aquatic biological resources (for inland water bodies); - water tax; - unified social tax at the rate established by the Tax Code of the Russian Federation in the part credited to the federal budget; - state duty (with the exception of the state duty to be credited to the budgets of the constituent entities of the Russian Federation and local budgets and specified in the Budget Code of the Russian Federation). [9, 12, 15] 23. Basic and optional elements of taxation Elements of taxation, which must be clearly and unambiguously defined by law in order for the tax itself to be considered legally established, are listed in an exhaustive list in Art. 17 of the Tax Code of the Russian Federation and defined in other articles of the Tax Code of the Russian Federation: a) taxpayers are organizations and individuals who, in accordance with the Tax Code of the Russian Federation, are obliged to pay taxes (Article 19 of the Tax Code of the Russian Federation); b) object of taxation - operations for the sale of goods (works, services), property, profit, income, cost of goods sold (works performed, services rendered) or another object that has a cost, quantitative or physical characteristic, with the presence of which the taxpayer has legislation on taxes and fees connects the occurrence of the obligation to pay tax (Article 38 of the Tax Code of the Russian Federation); c) tax base - an element of taxation, which is a cost, physical or other characteristic of an object of taxation (Article 53 of the Tax Code of the Russian Federation); d) tax period - a calendar year or other period of time in relation to individual taxes, at the end of which the tax base is determined and the amount of tax payable is calculated (Article 55 of the Tax Code of the Russian Federation); e) the tax rate is the amount of tax charges per unit of measurement of the tax base (Article 53 of the Tax Code of the Russian Federation); f) the procedure for calculating the tax. In accordance with Art. 52 of the Tax Code of the Russian Federation, the taxpayer independently calculates the amount of tax payable for the tax period, based on the tax base, tax rate and tax benefits. In cases stipulated by the legislation of the Russian Federation on taxes and fees, the obligation to calculate the amount of tax may be assigned to the tax authority or tax agent. In these cases, not later than 30 days before the due date for payment, the tax authority sends a tax notice to the taxpayer; g) the procedure and terms for paying the tax. General provisions on the procedure and timing of tax payment are enshrined in Art. 57 and Art. 58 of the Tax Code of the Russian Federation. Tax is paid by a single payment of the entire amount of tax or in another manner provided for by the Tax Code of the Russian Federation and other acts of legislation on taxes and fees. Taxes are paid in cash or non-cash form. The amount of tax payable shall be paid (transferred) by the taxpayer or tax agent within the established time limits. The deadlines for paying taxes are determined by a calendar date or the expiration of a period of time calculated in years, quarters, months, weeks and days, as well as an indication of an event that must occur or occur, or an action that must be performed. The listed parameters are the main elements of taxation. Without the establishment of at least one of them, the tax will not be considered established. Along with the main elements of taxation, there are optional (optional) elements of taxation. An optional element is tax benefits, which may (but do not have to) be provided for by law when establishing a tax, if the legislator considers it necessary to establish such benefits. When establishing tax incentives, the legislator must determine the grounds for their use by the taxpayer. Tax benefits are recognized as the benefits provided to certain categories of taxpayers, provided for by the legislation on taxes and fees, in comparison with other taxpayers, including the opportunity not to pay taxes or pay them in a smaller amount (Article 56 of the Tax Code of the Russian Federation). [3, 8, 9] 24. Tax management Tax management is a system of state and corporate management of tax flows through the use of scientifically based market forms and methods and decision-making in the field of tax revenue and tax expenditure management at the macro and micro levels. Tax management is the science, art and practice of making managerial decisions to optimize tax flows by the state and enterprises, as well as decisions on the choice and rationalization of forms and methods of taxation, tax planning, regulation and control. Thus, tax management in the conditions of the functioning of the state and enterprises in a market environment should be considered in two ways: 1) as a process of making a managerial decision; 2) as a control system. Considering that tax management synthesizes in itself the methodology and technique of managing tax relations (taxes, tax flows), it is a system built on the basis of special principles, forms, methods, methods and techniques by which this management is carried out. The subjects of tax management are the state represented by legislative and executive authorities, as well as the taxpayers themselves - legal entities (enterprises, organizations). The object of tax management is tax flows that make their movement as a result of taxes fulfilling their functions (the total equivalent of the value of state services, fiscal, regulatory and control), as well as the tax process at the macro and micro levels. Moreover, both for the functioning of corporate and state tax management, both incoming and outgoing tax flows are the object of management, despite the fact that the same flows are at the same time income for the state, and expenses for taxpaying enterprises. Only a comprehensive management of incoming and outgoing tax flows as a whole and at each level separately can achieve the desired goal and ensure the effectiveness of tax management. The private goals of state and corporate tax management are different: the state is interested in the growth of tax revenues, and enterprises, in reducing tax payments. However, the overall goal of tax management, regardless of its level, is to strengthen finances, increase economic efficiency and ensure economic growth. The purpose and effectiveness of tax management, the movement of tax flows are ensured through the organization and functioning of the tax process at the macro and micro levels. At the level of macroeconomics, tax management structurally includes tax law, taxation, tax policy, tax system and tax mechanism. At the micro level, tax management includes only individual elements of the tax process that are the prerogative of the enterprise management bodies, namely: tax policy, tax planning, tax regulation and tax control of the organization (enterprise) itself. Tax management involves making effective decisions in the field of managing incoming and outgoing tax flows. The adoption of such decisions is carried out within the framework of the tax process organized by the state at the level of the economy as a whole for all the above-mentioned constituent elements. Unlike tax management at the macroeconomic level, management decisions at the enterprise level are carried out only on those elements of the tax process that the enterprise's management independently organizes and uses in management. [1, 7, 16] 25. Accounting policy for tax purposes The term "accounting policy" has no legislative definition in relation to taxation. In the Tax Code of the Russian Federation, only the procedure for the formation of accounting policies for individual taxes is prescribed. Under the accounting policy for taxation purposes, as a rule, is understood the totality of the methods and methods of tax accounting and the procedure for calculating taxes and fees chosen by the enterprise. This means the following: 1. An enterprise chooses one method or method out of several allowed by legislative acts regulating the procedure for determining the tax base and calculating certain taxes and fees in the Russian Federation. 2. The selected methods are installed at the enterprise, i.e. in all structural divisions (including those allocated to a separate balance sheet), regardless of their location. Thus, individual workshops, separate divisions, branches must adhere to the accounting policy established by the enterprise. At the same time, it should be noted that institutions financed by the owner (Article 120 of the Civil Code of the Russian Federation) are independent legal entities, and therefore they are not subject to the accounting policy adopted by the owner enterprise. 3. The selected methods are established for a long period (at least for a year). Within the tax period, the accounting policy of the organization cannot be changed, except in cases directly provided for by the legislation on taxes and fees (for example, when changes are made to the legislation affecting the adopted accounting policy of the enterprise). 4. The features of determining the tax base and maintaining separate accounting of objects of taxation for those types of activities that are carried out by a particular organization are fixed. In the event that tax accounting methods are not established on certain issues, then when forming an accounting policy, the organization develops an appropriate method or form (register) of tax accounting in relation to the calculation of a specific tax, based on the current provisions of tax legislation. The legislation on taxes does not contain a direct indication of the need to fix the organization's accounting policy for tax purposes in a separate administrative document. However, there is no doubt that the accounting policy for taxation purposes must be agreed with the chief accountant and the head of the organization, since it is they who are responsible for the accuracy and timeliness of the calculation and payment of taxes and fees to the budget. Therefore, a special organizational and administrative document (order on accounting policy) should be adopted. Not all elements, even from the main group, need to be fixed in the accounting policy. There is no need to include tax accounting methods for objects that are not in the organization, even if they belong to the main group. When new facts of economic activity arise, the organization reflects the procedure for their accounting in addition to the accounting policy for tax purposes. When developing an accounting policy, the following should be taken into account. If the Tax Code of the Russian Federation does not provide for the choice by the taxpayer of one or another option for the formation of the tax base, such issues are not reflected in the accounting policy. [1, 11, 12, 16] 26. Tax accounting In order to correctly calculate income tax, it is necessary to determine the taxable base for this tax. To do this, you need to keep tax records. Tax accounting rules sometimes differ significantly from accounting accounting. The definition of tax accounting is given in Art. 313 of the Tax Code of the Russian Federation. Tax accounting is a system for summarizing information for determining the tax base for a tax based on the data of primary documents grouped in accordance with the procedure provided for in Ch. 25 of the Tax Code of the Russian Federation. The main task of tax accounting is to generate complete and reliable information about how each business transaction is accounted for for tax purposes. The objects of tax accounting are the property, liabilities and business transactions of the organization, the valuation of which determines the size of the tax base of the current reporting tax period or the tax base of subsequent periods. Tax accounting units should be considered tax accounting objects, information about which is used for more than one reporting (tax) period. Tax accounting indicators - a list of characteristics that are essential for the accounting object. Tax accounting data - information on the value or other characteristic of the indicators (value of the indicator) that determine the object of accounting, reflected in the development tables, accountant's certificates and other documents of the taxpayer, grouping information about the objects of taxation. It should be clear from the tax records: - how to determine the income and expenses of the company; - how to determine the share of expenses taken into account for taxation in the reporting period; - what is the amount of the balance of expenses (losses) to be included in expenses in the following reporting periods; - how the amount of reserves is formed; - what is the amount of income tax debt to the budget. Tax accounting data confirm primary documents, tax base calculations and analytical tax accounting registers. Please note: an accountant's certificate is also a primary document. The content of tax accounting data is a tax secret. Taxpayers can use different approaches to tax accounting: - tax accounting is kept separately from accounting. On the basis of the same primary documents, absolutely unrelated accounting registers and tax accounting registers are formed separately from each other; - tax accounting is carried out within the framework of accounting. This option assumes the maximum use for the purpose of calculating the tax database of accounting, i.e., the procedure for analytical accounting of income and expenses, which is maintained on sub-accounts to accounting accounts, is revised, and both accounting and tax accounting are maintained in one chart of accounts. Tax accounting should be organized in such a way as to ensure a continuous reflection in chronological order of the facts of the economic activity of the organization, which, in accordance with the procedure established by the Tax Code of the Russian Federation, entail or may entail a change in the size of the tax base. The main principle of tax accounting is to group these primary documents into analytical registers in accordance with the requirements of tax rather than accounting legislation. [1, 7, 9, 16] 27. Tax accounting registers The main principle of tax accounting is to group these primary documents into analytical registers in accordance with the requirements of tax rather than accounting legislation. Analytical registers of tax accounting - consolidated forms of systematization of tax accounting data for the reporting (tax) period, grouped in accordance with the requirements of the Tax Code of the Russian Federation, without distribution (reflection) among accounting accounts. These are development tables, statements, magazines, in which the data of primary accounting documents are grouped to form the tax base for income tax without being reflected in the accounting accounts. According to Art. 314 of the Tax Code of the Russian Federation, the forms of tax accounting registers and the procedure for reflecting analytical data of tax accounting in them, data from primary accounting documents are developed by the taxpayer independently. At the same time, the forms of analytical tax accounting registers must necessarily contain the following details established by Art. 313 of the Tax Code of the Russian Federation: - name of the register; - period (date) of compilation; - transaction meters in kind (if possible) and in monetary terms; - name of business transactions; - signature (decoding of the signature) of the person responsible for compiling the indicated registers. Tax accounting registers developed by the Ministry of Taxation. The developed registers can be expanded, supplemented, divided or transformed in another way, taking into account the specifics of the activities of a particular organization. All tax registers are conditionally divided into five groups: 1. Registers of intermediate settlements. 2. Registers of accounting for the state of the tax accounting unit. 3. Registers of business transactions. 4. Registers for the formation of reporting data. 5. Registers of accounting for target funds by non-profit organizations. Interim settlement registers are designed to reflect and store information on the procedure for the taxpayer to calculate intermediate indicators that are necessary for the formation of taxable profit. In the registers of accounting for the status of a tax accounting unit, information is systematized on the status of indicators of accounting objects that are used for more than one reporting (tax) period. Registers should be maintained in such a way that it is possible to provide a reflection of data on the state of accounting objects for each current date and their change over time. The information contained in the registers is used to form the amount of expenses to be accounted for as part of a particular cost element in the current reporting period. Registers of accounting for business transactions are a source of systematic information about the operations carried out by the organization, which affect the size of the tax base in specific periods. Reporting data generation registers serve as a tool for obtaining values that are directly entered in specific lines of a tax return. The group of registers for recording targeted funds by non-profit organizations contains three registers: a register of receipts, a register for recording their use, and a register for misuse. [7, 9, 12, 16] 28. Organization of tax accounting Unlike accounting, where everything is regulated, there are no strict standards and rules in tax accounting. The tax accounting system must be organized by the taxpayer independently based on the principle of the sequence of application of the norms and rules of tax accounting, that is, it is applied consistently from one tax period to another. The procedure for maintaining tax records is established by the taxpayer in the accounting policy for taxation purposes, approved by the relevant order (instruction) of the head. The procedure for accounting for certain business transactions and (or) objects for tax purposes is changed by the taxpayer when the legislation on taxes and fees or the accounting methods used are changed. The decision to introduce changes to the accounting policy for taxation purposes when changing the accounting methods used is taken from the beginning of a new tax period, and when changing the legislation on taxes and fees - not earlier than from the moment the changes in the norms of this legislation come into force. If the taxpayer has begun to carry out new types of activities, he is also obliged to determine in the accounting policy for taxation purposes the principles and procedure for recording these types of activities for taxation purposes. The Tax Code of the Russian Federation provides the accountant with freedom of choice and assumes that the company will independently decide how to keep tax records. There are two ways. 1. Tax accounting based on accounting. You can build tax accounting on the basis of accounting. To do this, it is necessary to clearly define in what ways the rules of tax and accounting are the same, and in what ways they differ. Then you need to bring the accounting and tax accounting policies as close as possible by setting the same methods: - depreciation of fixed assets and intangible assets; - write-offs of inventories into production; - determination of the production cost of products, evaluation of work in progress, finished products in stock, etc. Then many of the operations reflected in accounting will participate without change in the calculation of income tax. However, do not forget: bringing together tax and accounting is not always beneficial. So, for example, if a company chooses a single depreciation method - linear, then the amount of monthly depreciation will be less than other methods. As a result, the amount of property tax that the company must pay to the budget will increase. The account card, turnover sheet and other accounting documents can be used as tax accounting registers. The tax code does not prohibit this. If the accounting registers do not contain enough information to calculate the tax base, then additional details can be entered into them. When the accounting rules "do not fit" with the tax legislation, the turnover on the accounts for tax purposes can be adjusted. To do this, you will have to make a special calculation. It will be the register of tax accounting. 2. Autonomous tax accounting. It is possible to organize a separate tax accounting, that is, to build an independent tax accounting system that is in no way connected with accounting. In this case, it will be necessary to develop tax accounting registers for each business transaction. One and the same transaction will need to be simultaneously recorded both in the accounting registers and in the tax accounting registers. [1, 7, 16] 29. Tax optimization This category includes ways in which a certain economic effect in the form of a reduction in tax payments is achieved through a qualified organization of cases for the calculation and payment of taxes, which eliminates or reduces cases of unjustified overpayment of taxes. In fact, this is not tax evasion, since the taxpayer does not evade payment as such, but tax optimization. (In general, figuratively speaking, the problem of "how not to pay taxes" should long ago be translated into a different plane, namely: "how not to overpay taxes and how not to pay fines".) Otherwise, actions to legally reduce tax payments are called tax minimization. Tax optimization, minimization of taxes (legal reduction of taxes) is a reduction in the amount of tax liabilities through purposeful lawful actions of the taxpayer, including the full use of all the benefits provided by law, tax exemptions and other legal methods and methods. In other words, it is the organization of the enterprise's activities, in which tax payments are reduced to a minimum legally, without violating the norms of tax and criminal legislation. These methods, from a legal point of view, unlike the first category, do not imply a violation of the legitimate interests of the budget. This is the main difference between tax optimization and tax evasion. In this case, the taxpayer uses legally permitted or not prohibited methods of reducing tax payments, that is, does not violate the law. In this regard, such actions of the payer do not constitute a tax crime or offense, and, therefore, do not entail adverse consequences for the taxpayer, such as additional taxes, as well as the collection of penalties and tax sanctions. Tax optimization is carried out in the process of tax planning, tax regulation and internal tax control by the organization. In its most general form, tax optimization tools include methods of tax budgeting, the use of tax incentives and other ways not prohibited by law to minimize tax payments, the use of transfer pricing and gaps in tax legislation, the implementation of the tax policy of the organization and tax accounting. Depending on the period of time in which the legal reduction of taxes is carried out, tax optimization can be classified into prospective and current. Prospective (long-term) tax optimization involves the use of such techniques and methods that reduce the tax burden of the taxpayer in the course of all his activities. Prospective tax optimization is carried out over several tax periods and is achieved, as a rule, through the correct setting of accounting and tax accounting at the enterprise, the competent application of tax incentives and exemptions, etc. At the same time, the current tax optimization involves the use of a certain set of methods that allow reducing the tax burden for the taxpayer in each specific case in a particular tax period, for example, when performing a particular transaction by choosing the optimal form of transaction. The complex and purposeful adoption by the taxpayer of measures aimed at the full use of the totality of all methods of tax optimization (perspective and current) constitutes the so-called tax planning. [1, 7, 16] 30. Object of taxation. What is recognized and what is not subject to taxation The object of taxation is the sale of goods (works, services), property, profit, income, expense or other circumstance that has a cost, quantitative or physical characteristic, with the presence of which the legislation on taxes and fees connects the taxpayer with the obligation to pay tax. For taxation purposes, the price of goods, works or services specified by the parties to the transaction is accepted. The objects of taxation are: - for income taxes - income (profit) received by the taxpayer in the tax period; - for property taxes - certain types of property owned by persons on the right of ownership (and also in some cases on the right of disposal and operational management); - for taxes on the sale of goods (works, services) - turnover on the sale of goods (works, services); - for taxes on certain types of expenses - paid (and in certain cases, accrued) amounts of expenses; - for taxes on certain transactions - the cost of transactions of a property nature, the cost of statements of claim; - for license payments - the amount of payment for the issuance of a license (permit, patent); - for taxes paid in connection with the movement of goods across the customs border - the customs value of the goods transported across the customs border of the Russian Federation. In accordance with the Tax Code of the Russian Federation, it is not an object of taxation and is not recognized as the sale of goods, works or services: 1) carrying out operations related to the circulation of Russian or foreign currency (except for the purposes of numismatics); 2) transfer of fixed assets, intangible assets and (or) other property of the organization to its legal successor (successors) during the reorganization of this organization; 3) transfer of fixed assets, intangible assets and (or) other property to non-profit organizations for the implementation of the main statutory activities not related to entrepreneurial activities; 4) transfer of property, if such transfer is of an investment nature (in particular, contributions to the authorized (share) capital of economic companies and partnerships, contributions under a simple partnership agreement (joint activity agreement), share contributions to share funds of cooperatives); 5) transfer of property within the limits of the initial contribution to a participant in a business company or partnership (his legal successor or heir) upon withdrawal (withdrawal) from a business company or partnership, as well as when distributing the property of a liquidated business company or partnership among its participants; 6) transfer of property within the limits of the initial contribution to a participant in a simple partnership agreement (agreement on joint activities) or his successor in the event of separation of his share from the property that is in common ownership of the participants in the agreement, or division of such property; 7) transfer of residential premises to individuals in the houses of the state or municipal housing stock during privatization; 8) seizure of property by confiscation, inheritance of property, as well as the transfer of ownerless and abandoned things, ownerless animals, finds, treasures into the ownership of other persons in accordance with the norms of the Civil Code of the Russian Federation. [5, 6, 9, 11, 12] 31. Tax rate and tax period The tax rate is the amount of tax charges per unit of measurement of the tax base (clause 1, article 53 of the Tax Code of the Russian Federation). Simply put, the tax rate is the amount of tax payment per unit of taxation. Depending on the measurement of the object of taxation, tax rates are expressed in: 1) percentage of the tax base (profit tax, property tax, VAT, etc.) - the so-called ad valorem rates; 2) a fixed amount of money, when a fixed amount of tax payment is established not as a unit of taxation (most excises, transport tax); 3) a combined form that combines solid and percentage components (tax on property transferred by inheritance or donation, some excises, unified social tax). Tax rates can be proportional, progressive or regressive. The proportional rate has a constant value, regardless of the size of the tax base. Progressive and regressive rates also change with a change in the tax base: with an increase in the tax base, the size of the progressive rate increases, and the regressive rate decreases (unified social tax). The size of the tax rate determines such a category as the tax burden. An excessive, unjustified increase in tax rates not only does not lead to an increase in budget revenues, but encourages the taxpayer to evade taxes, and in extreme cases, to refuse the object of taxation (for example, to refuse taxable property or entrepreneurial activity). The payment of a tax that does not correspond to the economic condition of the taxpayer leads to a decrease in his capital and probable bankruptcy, weakens the reproductive function of capital and thereby entails a deterioration in the economic potential of the state and society as a whole. The tax period is a calendar year or other period of time in relation to certain taxes, after which the tax base is determined and the amount of tax payable is calculated. Thus, for personal income tax, the tax period is one calendar year, for a single tax on imputed income - a quarter, for excises - a calendar month. The tax period shows how often one or another tax is required to be paid. A tax period may consist of one or more reporting periods, following which advance payments are made. Thus, the tax period for VAT, excises, mineral extraction tax, gambling business tax, as well as when using a number of special tax regimes (single agricultural tax, unified tax on imputed income for certain types of activities) does not have reporting periods and does not imply payment of advance payments. At the same time, UST, taxes on profits and property of organizations are calculated and paid taking into account advance payments based on the results of reporting periods. Long-term tax periods of the size of a calendar year are divided into reporting periods. The Tax Code of the Russian Federation establishes general rules for calculating the tax period applicable to all taxes. If an organization is established after the beginning of a calendar year, the first tax period for it is the period from the date of its creation to the end of that year. In this case, the day of establishment of the organization is recognized as the day of its state registration. When an organization is created on a day falling within the time period from December 1 to December 31, the first tax period for it is the period from the date of creation to the end of the calendar year following the year of creation. With regard to taxes for which the tax period is set as a calendar month or quarter, changes in individual tax periods are made in agreement with the tax authority. [5, 7, 9, 12] 32. Terms of payment of taxes and fees and their change The deadlines for paying taxes and fees are established for each tax and fee (Article 57 of the Tax Code). They are determined by calendar date. The period starts on the next day after the calendar date or the occurrence of the event (action) that determined its beginning. A term calculated in years shall expire on the respective month and day of the last year of the term. A year (except for a calendar year) is any period of time consisting of 12 consecutive calendar months. The period calculated in quarters shall expire on the last day of the last month of the period. A quarter is considered equal to three months, quarters are counted from the beginning of the year. A term calculated in months shall expire on the respective month and day of the last month of the term. If the end of the term falls on a month in which there is no corresponding date, then the term expires on the last day of that month. The period specified in days is calculated in working days, if the period is not specified in calendar days. A working day is a day that is not recognized in accordance with the legislation of the Russian Federation as a day off and (or) a non-working holiday. When the last day of the term falls on a day recognized in accordance with the legislation of the Russian Federation as a day off and (or) a non-working holiday, the expiration day of the term is the next working day following it. An action for which a deadline is set can be performed before 24:24 on the last day of the deadline. If documents or funds were handed over to the communication organization before XNUMX:XNUMX of the last day of the deadline, then the deadline is not considered missed. When paying a tax and a fee with violation of the deadline for payment, the taxpayer (payer of the fee) shall pay fines and penalties. The postponement of the established payment deadline to a later date is recognized as a change in the deadline for paying taxes and fees. The deadline for payment of tax may be changed in respect of the entire amount of tax payable or part of it, with the accrual of interest on the unpaid amount of tax (the amount of debt). Changing the deadline for paying taxes and fees is carried out in the form of a deferment, installment plan, investment tax credit. The authorities whose competence includes making decisions on changing the terms for the payment of taxes and fees (hereinafter referred to as the authorized bodies) are the following: 1. For federal taxes and fees - the federal executive body authorized for control and supervision in the field of taxes and fees. 2. For regional and local taxes - tax authorities at the location (residence) of the person concerned. Decisions to change the deadlines for paying taxes are made in agreement with the relevant financial authorities of the constituent entities of the Russian Federation, municipalities. 3. For taxes payable in connection with the movement of goods across the customs border of the Russian Federation - the federal executive body authorized to exercise control and supervision in the field of customs affairs, or the customs bodies authorized by it. 4. For the state duty - state authorities and (or) persons authorized in accordance with the Tax Code of the Russian Federation to make decisions on changing the terms for payment of the state duty. 5. For the unified social tax (since January 1, 2010, administered by the relevant funds) - the federal executive body authorized to control and supervise taxes and fees. Decisions to change the terms of payment of the UST are made in agreement with the authorities of the relevant off-budget funds. [5, 6, 9, 10, 11] 33. Procedure for calculation and payment of tax The procedure for calculating the tax is established by Art. 52 NK. The taxpayer independently calculates the amount of tax payable for the tax period based on the tax base, rate and benefits. In cases stipulated by the legislation of the Russian Federation on taxes and fees, the obligation to calculate the amount of tax may be assigned to the tax authority or tax agent. If the obligation to calculate the amount of tax is assigned to the tax authority, not later than 30 days before the due date for payment, the tax authority sends a tax notice to the taxpayer. The tax notice must specify the amount of tax payable, the calculation of the tax base, and the due date for payment of the tax. The tax base is the cost, physical or other characteristics of the object of taxation. The tax rate is the amount of tax charges per unit of measurement of the tax base. Tax rates are divided into fixed and percentage (proportional, progressive and regressive). The tax base and the procedure for its determination, as well as tax rates for federal taxes, are established by the Tax Code of the Russian Federation. The tax base and the procedure for determining it for regional and local taxes are established by the Tax Code of the Russian Federation. Tax rates for regional and local taxes are established by the laws of the constituent entities of the Russian Federation, regulatory legal acts of the representative bodies of municipalities within the limits established by the Tax Code of the Russian Federation. The tax period is a calendar year or other period of time in relation to individual taxes, at the end of which the tax base is determined and the amount of tax payable is calculated. A tax period may consist of one or more reporting periods, following which advance payments are made. The procedure for paying taxes and fees is determined by Art. 58 NK. The payment of tax is made by a single payment of the entire amount of tax or in another manner provided for by the Tax Code of the Russian Federation and other acts of legislation. Payment is made in cash or non-cash form. In the absence of a bank, taxpayers (tax agents) who are natural persons may pay taxes through the cash desk of the local administration or through the organization of the federal postal service. The procedure for paying regional and local taxes is established respectively by the laws of the constituent entities of the Russian Federation and by regulatory legal acts of representative bodies of local self-government in accordance with the Tax Code of the Russian Federation. Writing off bad debts on taxes and fees is defined by Art. 59 NK. Arrears attributed to individual taxpayers, the collection of which turned out to be impossible due to economic, social or legal reasons, is recognized as uncollectible and written off in the manner prescribed by: 1) for federal taxes and fees - by the Government of the Russian Federation; 2) for regional and local taxes and fees - by the executive bodies of the constituent entities of the Russian Federation and local administrations, respectively. The obligations of banks to execute orders for the transfer of taxes and fees and decisions on the collection of taxes and fees are established by Art. 60 NK. The amount of overpaid tax is subject to offset against future payments of the taxpayer on this or other taxes, repayment of arrears or refund to the taxpayer. The offset or refund of the amount of overpaid tax is made by the tax authority at the place of registration of the taxpayer without accruing interest on this amount. The tax authority is obliged to inform the taxpayer of the amount of overpaid tax no later than one month from the date of discovery of such a fact. [9, 11, 12, 16] 34. Tax liability as a norm of tax legislation. Duty to pay tax A tax obligation is a relation regulated by the norms of law, within which the constitutional obligation to pay a tax is fulfilled. The obligation to pay taxes and fees is of a public law nature and is a legal relationship between taxpayers and the state as a subject of sovereign power. In a narrow sense, the tax liability is considered as the obligation of the taxpayer to pay the appropriate amount to the state in the manner and within the time limits specified by the legislation on taxes and fees. The tax obligation in a broad sense includes the entire set of duties and rights; several main blocks can be distinguished in its content: - obligation to register a taxpayer with a tax authority and maintain tax records; - obligation to pay taxes and fees; - obligation to prepare, submit and store tax returns. The central place in the content of the tax obligation is the obligation to pay taxes and fees. It is she who is identified with the tax obligation in the narrow sense. The category "duty to pay taxes and fees" has found its legal embodiment in the Constitution of the Russian Federation (Article 57) and the Tax Code of the Russian Federation (Article 3). The obligation to pay tax - the only one in the system of taxpayer obligations - is of a constitutional and legal nature. In Art. 57 of the Constitution of the Russian Federation establishes that "everyone is obliged to pay legally established taxes and fees." Tax liability arises, changes and terminates if there are grounds established by tax legislation. The general grounds are that the taxpayer has an object of taxation and the expiration of the tax period, after which the tax must be calculated and paid. According to Art. 44 of the Tax Code of the Russian Federation, the tax liability ceases: 1) with the payment of tax (duty) by the taxpayer; 2) with the occurrence of other circumstances with which the tax legislation relates the termination of the tax obligation; 3) with the death of the taxpayer or with the recognition of him as deceased; 4) with the liquidation of the taxpayer organization. As a general rule, the tax obligation is terminated by its proper execution, that is, when the tax is paid by the taxpayer in a timely manner and in full. Other circumstances leading to the termination of the tax liability include: tax withholding by a tax agent (clause 2, article 45 of the Tax Code); forced collection of tax at the expense of non-cash funds or other property of the taxpayer (Articles 46-48 of the Tax Code); payment of tax by a reorganized organization by its legal successor (Article 50 of the Tax Code); payment of tax by a person authorized by the guardianship and guardianship body for a missing taxpayer (clause 1, article 51 of the Tax Code); payment of tax by a guardian for an incompetent taxpayer (clause 2, article 51 of the Tax Code); writing off bad tax debts (Article 59 of the Tax Code); payment of tax by a guarantor for a taxpayer (Article 74 of the Tax Code); offsetting the overpaid or overcharged amount of tax against future payments (Articles 78, 79 of the Tax Code), etc. The death of a taxpayer or his recognition as dead also terminates the tax liability, due to the personal nature of tax payment. [2, 4, 9, 11] 35. Fulfillment of tax obligations, ways to ensure it The fulfillment of the tax obligation consists in the commission by the taxpayer of those actions that constitute the obligation of this subject, i.e., first of all, in the transfer of a certain amount of money to the state, municipality, as a rule, into the ownership. The subject of the fulfillment of the tax obligation is money: the payment of tax, as follows from Art. 8 of the Tax Code, is carried out by withdrawing money from the possession and, as a rule, from the property of the obligated person. The tax obligation must be fulfilled: - the proper subject; - in the proper full scope; - within the terms established by the tax legislation; - in a place determined by tax legislation; - in the manner specified by the tax law; - in the form prescribed by the tax law. An organization or an individual who, in accordance with the Tax Code of the Russian Federation, is entrusted with the obligation to pay taxes or fees, is recognized as a proper subject when fulfilling a tax obligation. The Tax Code of the Russian Federation establishes that the fulfillment of a tax obligation is carried out by the taxpayer independently, unless otherwise established by the Tax Code of the Russian Federation (clause 1, article 45 of the Tax Code of the Russian Federation). Thus, the subject of the fulfillment of the tax obligation is the taxpayer himself, except for those cases when the tax legislation fully or partially imposes the fulfillment of the tax obligation on third parties. In the cases established by tax legislation, the duty to pay tax is assigned to the tax agent: when employers pay income to individuals, when making settlements with foreign legal entities that are not registered with the tax authority of the Russian Federation, and in other cases. To the methods of ensuring tax liability in accordance with Art. 72 of the Tax Code of the Russian Federation include: 1) pledge of property; 2) surety; 3) fine; 4) suspension of operations on bank accounts; 5) seizure of the taxpayer's property. The first two can be conditionally attributed to civil law methods of ensuring the fulfillment of the obligation to pay taxes and fees, the last two - to administrative law. All methods of security in tax law are exclusively property in nature. Art. 329 of the Civil Code of the Russian Federation directly names pledge and surety among the ways to ensure civil obligations. The Tax Code of the Russian Federation establishes that the provisions of civil law apply to legal relations arising from the establishment of a pledge and guarantee as a way to ensure the fulfillment of obligations to pay taxes and fees, unless otherwise provided by tax legislation (clause 7, article 73, clause 6, article 74 of the Tax Code of the Russian Federation). Thus, the norms of civil legislation regulating the institutions of pledge and guarantee act here as general norms, and the corresponding norms of the Tax Code of the Russian Federation as special ones. The use of collateral and guarantees in the field of taxation is limited to cases of changing the deadlines for fulfilling a tax obligation, that is, deferrals, installments, investment tax credits. Fines, suspension of operations on bank accounts and seizure of property are applied in all cases when the tax authority needs to enforce the collection of tax. [2, 3, 9, 16] 36. Tax authorities as subjects of tax legal relations. Functions of regional bodies of the Federal Tax Service in the constituent entities of the Russian Federation and their rights The legislation provides for the mandatory participation of the state in tax legal relations represented by tax authorities, which include the Federal Tax Service and its territorial divisions. In the cases provided for by the Tax Code of the Russian Federation, the powers of the tax authorities are vested in the customs authorities and financial authorities. Tax authorities act within their competence and in accordance with the legislation of the Russian Federation. In carrying out their functions, tax, customs and financial authorities interact within the limits established by the legislation on taxes and fees. Tax authorities perform their functions and interact with federal executive authorities, executive authorities of the constituent entities of the Russian Federation, local governments and state non-budgetary funds through the exercise of powers provided for by the Tax Code of the Russian Federation and other regulatory legal acts of the Russian Federation. The Federal Tax Service performs the following functions: - conducts directly and organizes the work of state tax inspections to monitor compliance with legislation on taxes and other payments to the budget; - performs in ministries and departments, at enterprises, in institutions and organizations based on any form of ownership, and with citizens, checks of monetary documents, accounting registers of plans, estimates, declarations and other documents related to the calculation and payment of taxes and other payments in budget; - organizes the work of state tax inspectorates for accounting, evaluation and sale of confiscated, ownerless property, property that has passed by right of inheritance to the state, and treasures; - carries out the return of excessively collected and paid taxes and other obligatory payments to the budget through credit organizations; - analyzes reporting, statistical data and results of field inspections, prepares on their basis proposals for the development of instructive guidelines and other documents. The tax authorities have the right: - require from the taxpayer or tax agent documents in the forms established by state bodies and local governments, which serve as the basis for the calculation and payment (withholding and transfer) of taxes, as well as explanations and documents confirming the correct calculation and timely payment of taxes; - conduct tax audits in accordance with the procedure established by the Tax Code of the Russian Federation; - to carry out tax audits from a taxpayer or tax agent to seize documents evidencing the commission of tax offenses, in cases where there are sufficient grounds to believe that these documents will be destroyed, hidden, altered or replaced; - suspend operations on bank accounts of persons and seize the property of taxpayers and other persons in the manner prescribed by the Tax Code of the Russian Federation; - inspect (examine) any production, warehouse, trade and other premises and territories used by the taxpayer to generate income or related to the maintenance of objects of taxation, regardless of their location, conduct an inventory of property belonging to the taxpayer. The procedure for conducting an inventory of a taxpayer's property during a tax audit is approved by the Ministry of Finance of the Russian Federation; - to determine the amounts of taxes to be paid by taxpayers to the budget (off-budget funds) by calculation based on the available information, as well as data on other similar taxpayers in cases where the taxpayer refuses to allow officials of the tax authority to inspect (survey) production, storage, trade and other premises or territories used by the taxpayer to generate income or related to the maintenance of objects of taxation, failure to submit documents necessary for the calculation of taxes to the tax authority for more than two months, lack of accounting for income and expenses, accounting for objects of taxation or keeping records in violation of the established procedure, which led to the impossibility calculate taxes; - collect arrears on taxes and fees, as well as penalties in the manner prescribed by the Tax Code of the Russian Federation; - summon, on the basis of a written notice to the tax authorities, taxpayers, payers of fees, tax agents to give explanations in connection with the payment (transfer) of taxes by them or in connection with a tax audit; - demand from taxpayers and other persons to eliminate the revealed violations of the legislation on taxes and fees and control the implementation of these requirements; - demand from banks documents confirming the execution of payment orders of taxpayers and other persons and collection orders (instructions) of tax authorities on debiting tax amounts and sanctions for tax offenses from the accounts of taxpayers and other liable persons; - involve specialists, experts and translators for tax control; - call as witnesses persons who may be aware of any circumstances that are important for tax control; - submit petitions for the annulment or suspension of licenses issued to legal entities and individuals for the right to carry out certain types of activities. Tax authorities have the right to bring claims to courts of general jurisdiction or arbitration courts: - on the recovery of tax sanctions from persons who committed violations of the legislation on taxes and fees; - on invalidating the state registration of a legal entity or the state registration of an individual as an individual entrepreneur; - on the liquidation of an organization of any organizational and legal form on the grounds established by the legislation of the Russian Federation; - on the collection of debts on taxes, fees, penalties, fines to budgets and extra-budgetary funds; - on early termination of the agreement on tax credit and on investment tax credit; - in other cases provided for by the Tax Code of the Russian Federation. The tax authorities also exercise other rights provided for by the Tax Code of the Russian Federation and other federal laws. Higher tax authorities have the right to cancel the decisions of lower tax authorities in the event that these decisions do not comply with the legislation on taxes and fees. [4, 5, 6, 9] 37. Taxpayers, payers of fees: concept and types. Accounting for taxpayers According to Art. 19 of the Tax Code of the Russian Federation, taxpayers and payers of fees (hereinafter referred to as taxpayers) are organizations and individuals who, in accordance with the Tax Code of the Russian Federation, are obliged to pay taxes and (or) fees, respectively. Taxpayers are divided into individuals and organizations. According to Art. 11 of the Tax Code of the Russian Federation, natural persons include: a) citizens of the Russian Federation; b) foreign citizens; c) stateless persons (stateless persons). Age and sanity do not affect the recognition of an individual as a taxpayer. Among individuals, individual entrepreneurs are singled out as a separate category of taxpayers - individuals registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity, as well as private notaries, lawyers who have established law offices. The legislator refers to two categories of entities as taxpayers-organizations: a) Russian organizations; b) foreign organizations. Russian organizations are legal entities formed in accordance with the legislation of the Russian Federation, foreign organizations - foreign legal entities, companies and other corporate entities with civil legal capacity, created in accordance with the laws of foreign states, international organizations, their branches and representative offices established on the territory of the Russian Federation. For the effective implementation of tax control, it has been introduced mandatory for taxpayers to register with the tax authorities at the location of the organization, the location of its branches and representative offices, the place of residence of an individual, as well as at the location of real estate owned by taxpayers and vehicles subject to taxation. If the organization includes branches, representative offices or it owns real estate subject to taxation, the organization must register with the tax authority not only at its location, but also at the location of each branch and (or) representative office and the place location of property and vehicles. The basics of legal regulation of tax registration are defined in Art. 83-86 of the Tax Code of the Russian Federation and in the Decree of the Government of the Russian Federation of March 10, 1999 "On the procedure for maintaining a unified state register of taxpayers." Registration of organizations or individual entrepreneurs does not depend on whether taxpayers have taxable income. When registering, the taxpayer is assigned an identification number (TIN), and it is entered into the Unified State Register of Taxpayers. The procedure and conditions for assigning a TIN were approved by order of the State Tax Service of Russia dated November 27, 1998, according to which the assigned TIN is the same throughout the country when all types of taxes and fees are paid. This number is indicated on all reporting documents, declarations that are submitted by the taxpayer to the tax authority. An application for registration of an organization or an individual entrepreneur is submitted to the relevant tax authorities within 10 days from the date of their state registration, and when operating in our country through a branch or representative office - within 10 days from the date of their creation. [2, 9, 11, 12] Separately, the obligation of bodies, institutions, organizations and officials to report to the tax authorities information related to the registration of taxpayers is singled out. 1. Bodies of justice issuing licenses for the right to notarial activities and empowering notaries are obliged to report to the tax authority at their location about individuals who have received licenses for the right to notarial activities and (or) have been appointed to the position of a notary engaged in private practice, or released from her, within five days from the date of issuance of the relevant order. 2. Chambers of lawyers of constituent entities of the Russian Federation are obliged, no later than the 10th day of each month, to report to the tax authority at the location of the chamber of lawyers of a constituent entity of the Russian Federation information about lawyers entered in the previous month in the register of lawyers of a constituent entity of the Russian Federation (including information about the lawyers elected by them form of legal education) or excluded from the said register, as well as decisions made during this month to suspend (renew) the status of lawyers. 3. Bodies that register individuals at the place of residence or register acts of civil status of individuals are obliged to report, respectively, the facts of registration of an individual at the place of residence or the facts of birth and death of individuals to the tax authorities at their location within 10 days after registration of said persons or facts. 4. Bodies carrying out state registration of rights to real estate and transactions with it, bodies registering vehicles are obliged to report information about real estate located on their territory, about vehicles registered with these bodies (rights and transactions registered in these bodies), and about their owners to the tax authorities at their location within 10 days from the date of the corresponding registration. 5. Guardianship and guardianship authorities, educational, medical institutions, institutions of social protection of the population and other similar institutions that, in accordance with federal legislation, carry out guardianship, guardianship or management of the property of the ward, are obliged to report on the state of his property. 6. Bodies (institutions) authorized to perform notarial acts, and notaries engaged in private practice, are obliged to report the issuance of certificates of the right to inheritance and the notarization of donation agreements to the tax authorities, respectively, at their location, place of residence no later than five days from day of the corresponding notarization, unless otherwise provided by the Tax Code of the Russian Federation. 7. Bodies that carry out accounting and (or) registration of users of natural resources, as well as licensing activities related to the use of these resources, are obliged to report the granting of rights to such use, which are the object of taxation, to the tax authorities at their location within 10 days after registration (issuance of an appropriate license, permit) of the nature user. 8. Bodies that issue and replace identity documents of a citizen of the Russian Federation on the territory of the Russian Federation are required to report to the tax authority at the place of residence of the citizen. 9. Bodies and organizations accrediting branches and representative offices of foreign legal entities are obliged to report to the tax authorities at their location information on accreditation (on deprivation of accreditation) of branches and representative offices of foreign legal entities. [2, 3, 5, 9, 16] 38. Rights and obligations of taxpayers. Appeal against acts of tax authorities In accordance with Art. 21 of the Tax Code of the Russian Federation, taxpayers have the right to: - receive from the tax authorities at the place of registration free information about applicable taxes and fees, legislation on taxes and fees and other acts containing the norms of legislation on taxes and fees, as well as about the rights and obligations of taxpayers, the powers of tax authorities and their officials; - receive written explanations on the application of legislation on taxes and fees from financial authorities in the constituent entities of the Russian Federation and local authorities on the application of the legislation of the constituent entities of the Russian Federation on taxes and fees and regulatory legal acts of local governments on local taxes and fees, respectively; - use tax benefits if there are grounds and in the manner prescribed by the legislation on taxes and fees; - receive a deferment, installment plan, tax credit or investment tax credit in the manner and on the terms established by the Tax Code of the Russian Federation; - timely offset or refund of amounts of overpaid or overcharged taxes, penalties, fines; - to represent their interests in tax legal relations in person or through their representative; - provide tax authorities and their officials with explanations on the calculation and payment of taxes, as well as on the acts of tax audits; - be present during the on-site tax audit; - receive copies of the tax audit report and decisions of the tax authorities, as well as tax notices and requests for payment of taxes; - to demand from officials of tax authorities compliance with the legislation on taxes and fees when they take actions in relation to taxpayers; - not to comply with illegal acts and requirements of tax authorities and their officials that do not comply with the Tax Code of the Russian Federation or other federal laws; - to appeal in accordance with the established procedure acts of tax authorities and actions (inaction) of their officials; - to demand observance of tax secrecy; - demand, in accordance with the established procedure, compensation in full for losses caused by illegal decisions of tax authorities or illegal actions (inaction) of their officials. Taxpayers are required to: - pay legally established taxes; - register with the tax authorities, if such an obligation is provided for by the Tax Code of the Russian Federation; - keep records of their income (expenses) and objects of taxation in accordance with the established procedure, if such an obligation is provided for by the legislation on taxes and fees; - submit to the tax authority at the place of registration in accordance with the established procedure tax declarations for those taxes that they are obliged to pay, if such an obligation is provided for by the legislation on taxes and fees, as well as financial statements; - submit to the tax authorities and their officials, in the cases provided for by the Tax Code of the Russian Federation, the documents necessary for the calculation and payment of taxes; - comply with the legal requirements of the tax authority to eliminate the identified violations of the legislation on taxes and fees, as well as not interfere with the lawful activities of officials of tax authorities in the performance of their official duties; - provide the tax authority with the necessary information and documents in the cases and in the manner prescribed by the Tax Code of the Russian Federation; - within four years, ensure the safety of accounting data and other documents necessary for the calculation and payment of taxes, as well as documents confirming the income received (for organizations - also expenses incurred) and paid (withheld) taxes. Taxpayers - organizations and individual entrepreneurs - in addition to the above-mentioned obligations, are required to report in writing to the tax authority at the place of registration: - about opening or closing accounts - within ten days; - about all cases of participation in Russian and foreign organizations - no later than one month from the date of commencement of such participation; - about all separate subdivisions created on the territory of the Russian Federation - no later than one month from the date of their creation, reorganization or liquidation; - on declaring insolvency (bankruptcy), liquidation or reorganization - no later than three days from the date of such decision; - about changing his location or place of residence - no later than ten days from the date of such change. Acts of tax authorities, actions or inaction of their officials may be appealed to a higher tax authority (higher official) or to a court. So, for example, a taxpayer may file a complaint with a court or a higher tax authority about the inaction of an official of the tax authority to return or offset overpaid or overcharged amounts of taxes, penalties and fines in the manner prescribed by the Tax Code of the Russian Federation. Filing a complaint with a higher tax authority (higher official) does not preclude the right to simultaneously or subsequently file a similar complaint with a court. Judicial appeal against acts (including regulatory ones) of tax authorities, actions or inaction of their officials by organizations and individual entrepreneurs is carried out by filing a statement of claim with an arbitration court in accordance with arbitration procedural legislation. A judicial appeal against acts (including regulatory ones) of tax authorities, actions or inaction of their officials by individuals who are not individual entrepreneurs, is carried out by filing a statement of claim with a court of general jurisdiction in accordance with the law on appealing to court against illegal actions of state bodies and officials. persons. A complaint against an act of a tax authority, actions or omissions of its official is filed, respectively, with a higher tax authority or a higher official of this authority (Article 139 of the Tax Code of the Russian Federation). The Code establishes certain requirements for the complaint procedure. A complaint to a higher tax authority (superior official) is filed within three months from the date when the taxpayer found out or should have found out about the violation of his rights. Substantiating documents may be attached to the complaint. If, for a valid reason, the deadline for filing a complaint is missed, this deadline, at the request of the person filing the complaint, may be restored by a higher official of the tax authority or a higher tax authority. The complaint is submitted in writing to the relevant tax authority or official. [4, 7, 9, 10] 39. Legal and authorized representatives of the taxpayer: general provisions. The procedure for exercising their powers The legal representative of a taxpayer or a payer of fees - an organization - is recognized as a person authorized to represent this organization on the basis of the law or its constituent documents. The legal representative of a taxpayer or payer of fees - an individual - shall be recognized as persons acting as his representatives in accordance with the civil legislation of the Russian Federation. Representation, as you know, is an institution of civil law. However, in accordance with paragraph 3 of Art. 2 of the Civil Code of the Russian Federation to property relations based on the imperious subordination of one party to the other, including tax relations, civil law applies in cases where this is provided for by law. The rule providing for the application of civil law governing representation in tax relations is enshrined in Art. 27 of the Tax Code of the Russian Federation. In accordance with Art. 26, 28, 29, 30 of the Civil Code of the Russian Federation, parents, adoptive parents, trustees, guardians are legal representatives. Parents, adoptive parents, as well as in accordance with Art. 31 of the Civil Code of the Russian Federation, guardians and trustees act in defense of the rights and obligations of their wards in relations with any persons without special authority. An authorized representative of a taxpayer or payer of fees is a natural or legal person authorized by a taxpayer or payer of fees to represent his/her interests in tax relations. In paragraph 2 of Art. 29 of the Tax Code of the Russian Federation contains a prohibitive rule, according to which officials of tax authorities, customs authorities, bodies of state non-budgetary funds, judges, investigators and prosecutors cannot be authorized representatives of taxpayers or payers of fees. An authorized representative of a taxpayer or a payer of fees of an organization shall exercise his powers on the basis of a power of attorney issued in accordance with the procedure established by the civil legislation of the Russian Federation. An authorized representative of a taxpayer or payer of fees - an individual - exercises his powers on the basis of a notarized power of attorney or a power of attorney equivalent to a notarized one. To notarized powers of attorney in accordance with paragraph 3 of Art. 185 of the Civil Code of the Russian Federation are equated: 1) powers of attorney of military personnel and other persons who are being treated in hospitals, sanatoriums and other military medical institutions, certified by the head of such an institution, his deputy for medical affairs, a senior or duty doctor; 2) powers of attorney of military personnel, and at the points of deployment of military units, formations, institutions and military educational institutions, where there are no notary offices and other bodies performing notarial acts, also powers of attorney of workers and employees, members of their families and members of the families of military personnel, certified by the commander ( chief) of this unit, formation, institution or institution; 3) powers of attorney of persons in places of deprivation of liberty, certified by the head of the respective place of deprivation of liberty; 4) powers of attorney of adult capable citizens who are in institutions of social protection of the population, certified by the administration of this institution or the head (his deputy) of the relevant body of social protection of the population. [3, 6, 8, 9, 11] 40. Tax control: general provisions. Powers of tax authorities in carrying out tax control measures. Tax audits Tax control is carried out at all stages and stages of taxation, affects all aspects of tax legal relations. Tax control is the power actions of the authorized state bodies to verify the legality of the calculation, withholding and payment of taxes by taxpayers and tax agents. The subjects of tax control are state bodies of special competence. The tax authorities are entitled to carry out tax control in full. Customs authorities, as well as internal affairs authorities, are vested with separate control powers in the field of taxation. Controlled entities are any state and municipal bodies, organizations and individuals involved in tax legal relations as taxpayers or tax agents. Object of tax control - the financial and economic activities of these persons, one way or another affecting taxation issues, the subject of tax control - monetary documents, accounting books, reports, plans, estimates, declarations and other documents related to the calculation and payment of taxes and other obligatory payments in budgets at all levels. According to Art. 82 of the Tax Code, tax control is carried out by officials of the tax authorities within their competence through tax audits, obtaining explanations from controlled entities, checking accounting and reporting data, inspecting premises and territories used to generate income (profit), as well as in other forms provided for by the Tax Code of the Russian Federation . Request for explanations. According to paragraphs 1 and 4 of Art. 31 of the Tax Code of the Russian Federation, the tax authorities have the right to demand explanations from the taxpayer or tax agent confirming the correctness of the calculation and timeliness of payment (withholding and transfer) of taxes, and also to call them on the basis of a written notice to give explanations in connection with the payment of taxes by them or in connection with a tax audit , as well as in other cases related to the implementation of tax legislation. Inventory. In accordance with paragraph 6 of Art. 31 of the Tax Code of the Russian Federation, the procedure for conducting an inventory of taxpayers' property during an on-site tax audit is approved by the Ministry of Finance of the Russian Federation and the Ministry of Taxation of the Russian Federation. Inspection. According to Art. 89 of the Tax Code of the Russian Federation, officials of tax authorities who carry out an on-site tax audit may inspect (examine) documents and items, as well as production, storage, retail and other premises and territories used by a taxpayer to generate income or related to the maintenance of taxable objects. Request for documents. According to Art. 31 of the Tax Code of the Russian Federation, the tax authorities have the right to demand from the taxpayer or tax agent documents in the forms established by state bodies and local governments, which serve as the basis for the calculation and payment (withholding and transfer) of taxes, as well as explanations and documents confirming the correct calculation and timeliness of payment (withholding and transferring) taxes. Seizure of documents and objects. The procedure for the seizure of documents and objects is regulated by Art. 94 of the Tax Code of the Russian Federation. Examination. Engagement of a specialist. The participation of a person as a specialist does not exclude the possibility of questioning him for the same reasons as a witness (Article 96 of the Tax Code of the Russian Federation). Engaging an interpreter. Interrogation of witnesses. [4, 7, 9, 12] 41. Stone and field tax audits An in-house tax audit is carried out at the location of the tax authority on the basis of the tax returns and documents submitted by the taxpayer that serve as the basis for calculating and paying tax, as well as other documents on the activities of the taxpayer that are available to the tax authority. A desk audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the head of the tax authority. The Tax Code of the Russian Federation limits the conduct of a desk audit to a three-month period, the extension of which is not allowed. The calculation of the term begins from the date of submission of the tax return and documents that serve as the basis for the calculation and payment of tax. An in-house audit consists, first of all, of an analysis of the completeness and timeliness of tax reporting, control of the correctness of the calculation of a particular tax, and verification of the validity of the application of tax benefits. Of great importance are tax returns and financial statements submitted by the taxpayer for previous tax periods, as well as information received from other state bodies. The tax authority has the right to request additional information from the taxpayer, obtain explanations and documents confirming the correctness of the calculation and the timeliness of paying taxes. For the amounts of tax surcharges identified as a result of a desk audit, the tax authority sends a demand for the payment of the corresponding amount of tax and penalty interest. The Tax Code of the Russian Federation does not establish what document the results of a desk audit should be drawn up - the drawing up of an act of a desk audit is not provided for by law. At present, the results of in-house audits are documented in memorandums (memos) drawn up by the tax inspectors who conducted the audit addressed to the head of the tax authority. Field tax audits are the most effective form of tax control. The main content of an on-site tax audit is to check the correctness of the calculation and timeliness of payment (withholding and transfer) of one or more taxes at the location of the taxpayer based on the study of both documentary sources of information and the actual state of objects of taxation (Resolution of the Constitutional Court of the Russian Federation of July 16.07.2004, 14 No. XNUMX- P). An on-site tax audit is carried out on the basis of the decision of the head (his deputy) of the tax authority. The decision states: - the name of the tax authority, the number of the decision and the date of its issuance; - name of the taxpayer, his identification number; - the period of financial and economic activity for which the audit is carried out; - audit issues (types of taxes for which it is carried out); FULL NAME. and class ranks (special ranks) of persons who are part of the inspection group; - signature of the official who made the decision indicating his full name, position and class rank. As legal guarantees for the audited person, a two-month deadline for conducting an on-site tax audit, a three-year limitation period for auditing the taxpayer's commercial activities, a ban on repeated audits, the right to appeal, the obligation of tax authorities to maintain tax secrecy and compensate the taxpayer for damage caused by illegal actions are established. [5, 6, 9, 11, 12] 42. Administrative liability for violation of tax laws. The procedure for applying sanctions through the court The composition of tax offenses, for which administrative responsibility follows, are contained in the Tax Code of the Russian Federation and in the Code of Administrative Offenses of the Russian Federation (CAO). The Code of Administrative Offenses of the Russian Federation provides for the following elements of tax offenses committed by taxpayers, payers of fees, tax agents. - In accordance with Art. 15.3 of the Code of Administrative Offenses, liability arises for violating the deadline for registration with a tax authority or an authority of a state extra-budgetary fund. - Responsibility for violation of the deadline for submitting information about opening and closing an account with a bank or other credit organization occurs in accordance with Art. 15.4 of the Code of Administrative Offenses. - Violation of the deadlines for submitting a tax return entails liability in accordance with Art. 15.5 of the Code of Administrative Offenses. - Failure to provide information necessary for the implementation of tax control, as well as the provision of such information incompletely or in a distorted form, entails liability under Art. 15.6 of the Code of Administrative Offenses. - Liability is provided for a gross violation of the rules of accounting and reporting (Art. 15.11), for the release or sale of goods subject to labeling and products without labeling (Art. 15.12) and evasion of filing a declaration on the volume of production and turnover of ethyl alcohol, alcoholic and alcohol-containing products or declarations on the use of ethyl alcohol (Article 15.13 of the Code of Administrative Offenses). The Code provides for liability not only for taxpayers, but also for other obligated persons, in particular, credit institutions and their officials. After a decision is made to hold an individual who is not an individual entrepreneur liable for committing a tax offense, or in other cases when an out-of-court procedure for collecting tax sanctions is not allowed, the relevant tax authority files a claim with the court to recover from this person involved in responsibility for committing a tax offense, a tax sanction established by the Tax Code of the Russian Federation. Before applying to the court, the tax authority is obliged to offer the person held liable for committing a tax offense to voluntarily pay the appropriate amount of the tax sanction. If a person held liable for committing a tax offense refused to voluntarily pay the amount of a tax sanction or missed the payment deadline specified in the demand, the tax authority applies to the court with a statement of claim to recover from this person a tax sanction established by the Tax Code of the Russian Federation for committing this tax offense. A statement of claim for the recovery of a tax sanction from an organization or an individual entrepreneur is submitted to an arbitration court, and from an individual who is not an individual entrepreneur, to a court of general jurisdiction. The statement of claim shall be accompanied by the decision of the tax authority and other materials of the case obtained in the course of the tax audit. In necessary cases, simultaneously with the filing of a statement of claim for the recovery of a tax sanction from a person called to account for committing a tax offense, the tax authority may send a petition to the court to secure the claim in the manner prescribed by the civil procedural legislation of the Russian Federation and the arbitration procedural legislation of the Russian Federation. [2, 3, 8, 9] 43. Tax offense: concept and signs. Composition of a tax offense A tax offense is a guilty, harmful, unlawful act (action or inaction), for which the Tax Code of the Russian Federation establishes liability (Article 106 of the Tax Code of the Russian Federation). Signs of a tax offense include wrongfulness, reality, guilt, punishability. Illegality consists in violation of the current norms of tax legislation. The commission of a harmful, condemnable act that causes damage to public relations, but is not provided for by the Tax Code of the Russian Federation as a tax offense, is not the basis for tax liability. The tax offense must be real. This means that responsibility arises only for the actually committed, that is, externally objectified, act. In this case, a tax offense can be expressed in the form of action or inaction. Punishability. Not every failure to fulfill a legal obligation or non-compliance with a prohibition established by tax legislation is a tax offense. They recognize only acts, the commission of which entails the application of tax sanctions. Guilt. Guilt is expressed in the mental-volitional attitude of the offender to the offense and its harmful consequences. An offense is possible only when the offender has a real opportunity to choose his behavior, in other words, when they can act differently - legally or illegally - depending on their conscious-volitional discretion. The composition of a tax offense is a set of actual circumstances and signs established by the Tax Code of the Russian Federation, the presence of which allows qualifying an illegal act as a specific tax offense. Traditionally, the composition of the offense includes four mandatory elements: object, subject, objective and subjective sides. The object of tax offenses are the fiscal interests of the state, aimed at the formation of the revenue side of the budgets of all levels and non-budgetary funds. Subject of a tax offense - delinquent individuals or organizations that have committed a tax offense. Delicacy is the ability of a person to consciously-volitional behavior, that is, the ability to be aware of his actions, to control them. The objective side is the characteristics of the unlawful act (time, place, instrument, method, circumstances of the commission of the offense), the size and nature of the harmful consequences, the causal relationship between the act and the harmful consequences. Compositions of tax offenses, the objective side of which is the unity of three elements - an illegal act, harm and a causal relationship between them, are called material. Formal compositions are not directly associated with the actual onset of harmful consequences, the very fact of committing an unlawful act is sufficient. Material compositions include, for example, non-payment or incomplete payment of tax, formal ones - the refusal of an expert or specialist to participate in a tax audit. An illegal act can be expressed in action (failure to perform duties) or inaction (non-compliance with prohibitions). The subjective side is consciously-volitional signs of a tax offense. In addition to guilt, they include the motives and goals of the offender. Motives are the motives that guided the violator, goals - the end result to which he aspired. [4, 9, 11, 13] 44. Basic tax legal relations: concept, features, composition 1. Violation of the deadline for registration with the tax authority. Violation by a taxpayer of the established deadline for filing an application for registration with a tax authority (Article 116 of the Tax Code of the Russian Federation) entails a fine in the amount of 5 thousand rubles. In case of violation of the deadline for filing an application for more than 90 days, the amount of the fine increases to 10 thousand rubles. Non-compliance of the application for registration with the formally established requirements is not a basis for holding the taxpayer liable. Taxpayers are subject to registration with the tax authorities at the location of the organization, the location of its separate subdivisions, the place of residence of an individual, as well as at the location of their real estate and vehicles (clause 1, article 83 of the Tax Code of the Russian Federation). However, liability under Art. 116 of the Tax Code of the Russian Federation can occur only in case of violation of the obligation to register at the location of a separate subdivision of a legal entity. For the application of liability under Art. 116 of the Tax Code of the Russian Federation, it is necessary first of all to prove the existence of a separate subdivision in which activities were carried out without registration. If the taxpayer fails to comply within the established time limits with his obligations to register, the tax authorities are obliged to take measures to record such a taxpayer (clause 10, article 83 of the Tax Code of the Russian Federation). Moreover, registration at the initiative of the tax authority does not relieve the taxpayer from liability for violating the deadline for registration (Article 116 of the Tax Code of the Russian Federation) or evading registration (Article 117 of the Tax Code of the Russian Federation). 2. Non-payment or incomplete payment of tax amounts. Non-payment or incomplete payment of tax amounts as a result of understating the tax base, other incorrect calculation of tax or other illegal actions (inaction) entails a fine in the amount of 20% of the unpaid tax amounts. The same acts, committed intentionally, entail a fine in the amount of 40% of the unpaid tax amounts. The composition is material, therefore it is applied at the end of the tax period. Articles 120 and 122 of the Tax Code of the Russian Federation, which contain elements of tax offenses that are not sufficiently separated from each other, cannot be applied simultaneously as a basis for bringing to responsibility for the commission of the same illegal actions (Determination of the Constitutional Court of the Russian Federation of January 18.01.2001, 6 No. 3-O). In this regard, when considering disputes related to holding a taxpayer liable for a gross violation of the rules for accounting for income and (or) expenses and (or) objects of taxation, which led to an underestimation of the tax base, it is necessary to proceed from the fact that liability for this violation is established by paragraph 120 of Art. 3 art. 120 of the Tax Code of the Russian Federation. If, however, the understatement of the tax base, which resulted in non-payment or incomplete payment of tax amounts, occurred on other grounds than indicated in paragraph three of paragraph 122 of Art. XNUMX of the Tax Code of the Russian Federation, the taxpayer is liable under Art. XNUMX of the Tax Code of the Russian Federation. "Non-payment or incomplete payment of tax amounts" means the occurrence of a taxpayer's debt to the budget for the payment of a particular tax as a result of the commission specified in Art. 122 of the Tax Code of the Russian Federation acts (actions or inaction). In this regard, if in the previous period the taxpayer has an overpayment of a certain tax, which overlaps or is equal to the amount of the same tax, understated in the subsequent period and payable to the same budget (off-budget fund), and the specified overpayment was not previously credited to the account other debts for this tax, the composition of the offense, provided for by Art. 122 of the Tax Code of the Russian Federation, is absent, since the understatement of the amount of tax did not lead to an indebtedness to the budget in terms of paying a particular tax. [2, 4, 9, 11, 12] 45. Suspension of operations on bank accounts and seizure of property of the taxpayer as a measure of forced collection of taxes Suspension of transactions on bank accounts is the termination by the bank of all debit transactions on the account of the taxpayer or tax agent. This measure is used to ensure the enforcement of the decision to enforce the collection of tax. According to Art. 76 of the Tax Code of the Russian Federation, transactions on taxpayer accounts can be suspended in three cases: 1) the organization fails to comply with the requirement of the tax authority to pay taxes in a timely manner; 2) an organization or an individual entrepreneur does not submit a tax return to the tax authority within two weeks after the expiration of the established period; 3) the organization or individual entrepreneur refuses to submit tax returns. In the last two cases, the suspension of operations on accounts is canceled no later than one business day following the day the taxpayers submit their tax returns. Thus, in relation to an individual entrepreneur, the suspension of operations on his bank accounts can be applied only in case of failure to submit or refusal to submit a tax return to the tax authority, while in relation to an organization this measure is also applied in order to ensure the execution of a decision on the recovery of arrears and penalties. . The decision to suspend operations must be brought to the attention of the taxpayer - on receipt or in any other way indicating the date of receipt of the decision. Suspension of transactions of a taxpaying organization on bank accounts is effective from the moment the bank receives the relevant decision and until its cancellation. Suspension of operations on accounts is canceled no later than one business day following the day of submission to the tax authority of documents confirming that the person has fulfilled the decision to collect tax. Seizure of property is an action of a tax or customs authority, with the sanction of a prosecutor, to temporarily restrict the property right of a taxpayer (tax agent) in relation to his property in order to ensure the execution of a decision to collect a tax. Seizure of property applies only to organizations under the simultaneous presence of two conditions: 1) failure by the taxpayer (tax agent) to fulfill the obligation to pay tax within the established time limit; 2) sufficient grounds to believe that the specified person will take measures to hide or hide his property. The seizure of property may be total or partial. Arrest is used only to ensure the collection of tax at the expense of property. The arrest of property is carried out with the sanction of the prosecutor with the obligatory participation of attesting witnesses. The taxpayer has the right to be present at the seizure of property in person or in the person of his representative. At night, arrest is not allowed, except in cases that brook no delay. The protocol on the arrest of property or in the inventory attached to it lists and describes the property subject to arrest, with an exact indication of the name, quantity and individual characteristics of the items, and, if possible, their value. The taxpayer has the right to appeal against the actions of the tax authority to a higher tax authority and (or) to the court, but filing a complaint in itself does not suspend the decision to seize property. Alienation (with the exception of that carried out under the control or with the permission of the tax or customs body that applied the arrest), embezzlement or concealment of the property on which the arrest is imposed, are not allowed. [5, 6, 9, 10, 16] 46. Tax incentives: general provisions. Characteristics of the main tax incentives Tax incentives are benefits provided to certain categories of taxpayers, including the ability to not pay tax or pay it in a smaller amount. The essence of the tax benefit is to reduce the tax burden. Tax incentives are provided either for the purpose of social equalization of the financial situation of various groups of taxpayers, material rewards for special services to the state, to stimulate certain industries, industries, areas of commercial activity, to support domestic producers, to attract foreign investment into the country (offshore zones), etc. d. In most cases, tax incentives are designed to perform a stimulating function and are established in order to develop production, entrepreneurship, farming, charity, and investment activities. Tax incentives are legitimate means of optimizing taxation. Forms of tax incentives are quite diverse. Let's take a look at some types of tax incentives. A deferral or installment plan for the payment of taxes and fees is a change in the term for their payment, if there are grounds provided for by the Tax Code of the Russian Federation, for a period of one to six months, respectively, with a lump sum or staged payment by the taxpayer of the amount of the debt. Deferral or installment payment of tax may be in accordance with paragraph 2 of Art. 64 of the Tax Code of the Russian Federation is provided to an interested person if at least one of the following grounds exists: 1) causing damage to this person as a result of a natural disaster, technological disaster or other force majeure circumstances; 2) delays to this person in financing from the budget or payment of the state order executed by this person; 3) threats of bankruptcy of this person in the event of a one-time payment of tax by him; 4) if the property status of an individual excludes the possibility of a one-time tax payment; 5) if the production and (or) sale of goods, works or services by a person is seasonal. The list of industries and activities of a seasonal nature is approved by the Government of the Russian Federation; 6) other grounds provided for by the Customs Code of the Russian Federation in respect of taxes payable in connection with the movement of goods across the customs border of the Russian Federation. A tax deferral or installment plan may be granted for one or more taxes. If a deferral or installment plan for the payment of tax is granted on the grounds specified in paragraphs. 3, 4 and 5 paragraph 2 of Art. 64 of the Tax Code of the Russian Federation, interest is accrued on the amount of debt based on a rate equal to one second of the refinancing rate of the Central Bank of the Russian Federation that was in force for the period of deferment or installment payment, unless otherwise provided by the customs legislation of the Russian Federation in respect of taxes payable in connection with the movement of goods through the customs the border of the Russian Federation. If a deferment or installment plan for the payment of taxes is granted on the grounds specified in paragraphs. 1 and 2, paragraph 2 of Art. 64 of the Tax Code of the Russian Federation, interest is not charged on the amount of debt. Tax credit in accordance with Art. 65 of the Tax Code of the Russian Federation may be granted to an interested person for a period of three months to one year if at least one of the following grounds specified in paragraphs. 1-3 p. 2 art. 64 of the Tax Code of the Russian Federation: 1) causing damage to this person as a result of force majeure circumstances, i.e., extraordinary and unavoidable circumstances under the given conditions; 2) delay to this person in financing from the budget or payment of the state order executed by this person; 3) the threat of bankruptcy of this person in the event of a lump-sum payment of tax by him. A tax credit may be granted for one or more taxes. A tax credit is granted to an interested person upon his application and is drawn up by an agreement in the established form between the relevant authorized body and the specified person. Submission and consideration of an application of an interested person for a tax credit, adoption of a decision on it and its entry into force take place in the manner and within the time limits established by Art. 64 of the Tax Code of the Russian Federation for the provision of a deferral or installment plan for the payment of taxes and fees. The decision of the authorized body to grant a tax credit to an interested person is the basis for concluding a tax credit agreement, which must be concluded within seven days after such a decision is made. The tax credit agreement must provide for the amount of the debt (with an indication of the tax for which the tax credit was granted), the term of the agreement, the interest accrued on the amount of the debt, the procedure for repaying the amount of the debt and accrued interest, documents on the property that is the subject of pledge, or guarantee, responsibility of the parties. A copy of the tax credit agreement is provided by the interested person to the tax authority at the place of its registration within five days from the date of conclusion of the agreement. Investment tax credit in accordance with Art. 66 of the Tax Code of the Russian Federation is such a change in the deadline for paying tax, in which the organization, if there are appropriate grounds (Article 67 of the Tax Code of the Russian Federation), is given the opportunity, within a certain period and within certain limits, to reduce their tax payments, followed by a phased payment of the loan amount and accrued interest. An investment tax credit can be granted on corporate income tax, as well as on regional and local taxes. The decision to grant an investment tax credit for corporate income tax in the part that goes to the budget of a constituent entity of the Russian Federation is made by the financial authority of the constituent entity of the Russian Federation. An investment tax credit can be granted for a period of one to five years. In accordance with Art. 67 of the Tax Code of the Russian Federation, an investment tax credit is granted to an organization that is the payer of the relevant tax, if at least one of the following grounds exists: 1) carrying out by this organization of scientific research or technical re-equipment of its own production, including those aimed at creating jobs for the disabled or protecting the environment from pollution by industrial waste; 2) implementation by this organization of implementation or innovation activities, including the creation of new or improvement of applied technologies, the creation of new types of raw materials or materials; 3) fulfillment by this organization of a particularly important order for the socio-economic development of the region or the provision by it of especially important services to the population. The amount of an investment loan granted for carrying out research or development work or technical re-equipment of its own production is 30% of the cost of the equipment purchased by the interested organization and used for these purposes. In other cases, the loan amounts are determined by agreement between the authorized body and the organization concerned. The grounds for obtaining an investment tax credit must be documented by the organization concerned. The offset or refund of the amount of overpaid tax is made, unless otherwise established by the Tax Code of the Russian Federation, by the tax authority at the place of registration of the taxpayer, tax agent, payer of the fee without accruing interest on this amount, unless otherwise established by the Tax Code of the Russian Federation. The customs authorities are obliged within ten days to inform the tax authority at the place of registration of the taxpayer, tax agent, payer of the fee on all overpaid taxes that were offset against future taxes or were returned by the customs authorities. If facts are discovered that indicate a possible excessive payment of tax, the tax authority has the right to send a proposal to the taxpayer, tax agent, payer of fees to conduct a joint reconciliation of taxes (fees) paid. The results of such reconciliation are documented in an act signed by the tax authority and the taxpayer. The offset of the amount of overpaid tax against future payments is carried out by decision of the tax authority. Such a decision is made within five days after receiving the application, provided that this amount is sent to the same budget (off-budget fund) to which the overpaid amount of tax was sent. At the request of a taxpayer, tax agent, payer of a levy, and by decision of a tax authority, the amount of overpaid tax may be used to fulfill obligations to pay taxes or levies, to pay penalties, to pay arrears, if this amount is directed to the same budget (off-budget fund), to which the overpaid amount of tax was sent. The tax authorities have the right to independently make a set-off if there is an arrears in other taxes. If there is an arrears in taxes and fees or arrears in penalties accrued to the same budget (off-budget fund), the refund of the overpaid amount is made only after the specified amount is offset against the arrears (debts). [1, 3, 7, 9, 10] 47. Value added tax (VAT) The value added tax was introduced on January 1, 1992. In connection with the introduction of VAT and excises, the turnover tax and sales tax were abolished. The legal basis for levying VAT is the Tax Code of the Russian Federation (Part 1 and Chapter 21 of Part Two). Value added tax is a form of withdrawal to the budget of a part of the value created at all stages of production and defined as the difference between the cost of goods, works and services sold and the cost of material costs attributed to production and distribution costs. VAT is an indirect tax, i.e. a surcharge on the price of goods. VAT is a consumption tax because the process of transferring the tax from the seller to the buyer of the goods is completed when the goods are purchased by the final buyer. The role of VAT in the formation of state revenues is significant. Value added is the difference between the cost of sold goods (works, services) and the cost of material goods, attributed to the cost and distribution costs. The increase in cost at all stages of the production of goods (works, services) is taken into account, the tax is paid as they are sold. VAT is automatically added to the selling price and compensated by increasing the retail price of goods. The tax is paid by the end consumer when purchasing goods (works, services), as well as at various stages of production and sale of goods. The fiscal significance of VAT is large. However, being a tax on consumption, VAT reduces the consumer market, thereby negatively affecting the development of production, especially the growth of high-tech industries and precision technologies. Value added tax payers are: - organizations; - individual entrepreneurs; - persons recognized as payers of tax in connection with the movement of goods across the customs border of the Russian Federation, determined in accordance with the Customs Code of the Russian Federation. The object of taxation in accordance with Art. 146 of the Tax Code of the Russian Federation, the following operations are recognized: 1. Sale of goods (works, services) on the territory of the Russian Federation, including the sale of collateral and the transfer of goods (results of work performed, provision of services) under an agreement on the provision of compensation or innovation. The transfer of ownership of goods, the results of work performed, as well as the provision of services free of charge is recognized as the sale of goods (works, 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, including through depreciation deductions. 3. Performance of construction and installation works for own consumption. 4. Import of goods into the customs territory of the Russian Federation. A commodity is an object, product, product, including industrial and technical purposes, real estate, including buildings and structures, as well as electricity and heat, gas, water. Works as objects of VAT include: volumes of construction and installation, repair, research, technological, design and survey, restoration and other types of work. Services as an object of VAT taxation are revenues from the provision of any paid services, except for the lease of land (transport services, loading and storage of goods, intermediary services, as well as services related to the supply of goods, communication services, household, housing and communal services , physical culture and sports, advertising, property and real estate leasing services, including leasing, etc.). [5, 6, 7, 9, 12] 48. Corporate income tax The collection of income tax from organizations is carried out in accordance with Ch. 25 of the Tax Code of the Russian Federation, which entered into force on January 1, 2002. This tax is one of the main taxes levied on legal entities and occupies an important place in the country's tax system. Income tax payers are Russian organizations and foreign organizations operating in the Russian Federation through permanent representative offices and (or) receiving income from sources in the Russian Federation. The object of taxation is the profit received by the taxpayer. For Russian organizations, income is recognized as profit, reduced by the amount of expenses incurred, established in the Tax Code of the Russian Federation. The profit of foreign organizations operating in the Russian Federation through permanent representative offices is the income received through these permanent representative offices, reduced by the amount of expenses incurred by these representative offices. For other foreign organizations, income received from sources in the Russian Federation is recognized as profit. Income includes: 1) income from the sale of goods (works, services) and property rights; 2) non-operating income; 3) income not taken into account for tax purposes (Article 251 of the Tax Code of the Russian Federation). Sales income is recognized as proceeds from the sale of goods (works, services), property (including securities) and property rights. Non-operating income of the taxpayer is recognized, in particular, income: from equity participation in other organizations; from transactions of purchase and sale of foreign currency; from the lease of property (sublease); in the form of interest received under loan, credit, bank deposit agreements, etc.; in the form of fines, penalties, other sanctions for violation of contractual obligations, as well as amounts of compensation for losses or damage; in the form of gratuitously received property (works, services) or property rights and other income (Article 250 of the Tax Code of the Russian Federation). Reasonable and documented expenses (and in the cases provided for by Article 265 of the Tax Code of the Russian Federation, also losses) incurred by the taxpayer are recognized as expenses. These costs will be recognized as expenses if three conditions are met: 1) are justified, i.e. they are economically justified, and their cost estimate is expressed in monetary terms; 2) are confirmed by documents drawn up in accordance with the requirements of the current legislation of the Russian Federation; 3) carried out for activities aimed at generating income. Expenses, depending on their nature, as well as the conditions for implementation and areas of activity, are divided into: 1. Costs associated with production and sales (material costs, labor costs, accumulated depreciation, other costs). 2. Non-sales expenses, which include reasonable costs of activities not directly related to production and sales. 3. Expenses not taken into account for tax purposes. The tax period for tax is a calendar year. The reporting periods for income tax are: a) in case of payment of tax in advance payments based on the expected profit - the first quarter, six months and nine months of the calendar year; b) for taxpayers who calculate monthly advance payments based on the actual profit received - a month, two months, three months, etc. until the end of the calendar year. [5, 6, 7, 9, 10, 13] 49. Excises Excises, as well as value added tax, were put into effect on January 1, 1992. The legal basis for paying excises is the Tax Code of the Russian Federation (parts 1 and 2, chapter 22). The concept of "excise" comes from the Latin "accidere" ("cut"). Excises are indirect taxes, included in the price of goods (products) and paid by the buyer. Excises in the formation of budget revenues play a lesser role than VAT, but their regular receipt in the budget helps to strengthen the financial basis of the state. The law establishes a specific list of goods subject to excise taxation. In accordance with Art. 181 of the Tax Code of the Russian Federation, the following are recognized as excisable goods: - ethyl alcohol from all types of raw materials, with the exception of brandy alcohol; - alcohol-containing products (solutions, emulsions, suspensions and other products in liquid form) with a volume fraction of ethyl alcohol of more than 9%; - alcoholic products (drinking alcohol, vodka, alcoholic beverages, cognacs, wine and other food products with a volume fraction of ethyl alcohol of more than 1,5%, with the exception of wine materials); - beer; - tobacco products; - passenger cars and motorcycles with engine power over 112,5 kW (150 l/s); - automobile gasoline; - diesel fuel; - motor oils for diesel and (or) carburetor (injector) engines; - straight-run gasoline. Excise payers are: 1) organizations; 2) individual entrepreneurs; 3) persons recognized as payers of tax in connection with the movement of goods across the customs border of the Russian Federation, determined in accordance with the Customs Code of the Russian Federation; 4) organizations and other persons are recognized as payers of excise if they carry out transactions subject to taxation in accordance with the Tax Code of the Russian Federation. The object of taxation is the cost of excisable goods, determined on the basis of selling prices excluding excise tax, and for excisable goods for which fixed rates are set (in absolute amount per unit of taxation), the volume of sales of excisable goods in physical terms. The Tax Code of the Russian Federation recognizes as an object of taxation operations for the sale or transfer of excisable goods, they can be classified into the following operations: - sale in the territory of the Russian Federation of excisable goods or abroad (export), including the transfer of ownership of these goods on a gratuitous basis and their use with payment in kind; - sale by organizations from excise warehouses of alcoholic products purchased from taxpayers - manufacturers of these products, or from excise warehouses of other organizations; - transfer of produced excisable goods for processing on a give-and-take basis (with the exception of petroleum products); - import of excisable goods into the customs territory of the Russian Federation, etc. When a taxpayer sells excisable goods, the tax base is determined depending on the rates established for these types of goods. The tax base is determined separately for each type of excisable goods. [5, 6, 7, 9] 50. Personal income tax and unified social tax (UST) Personal income tax is levied on the basis of Ch. 23 of the Tax Code of the Russian Federation. This tax is traditionally the main one among taxes from the population. Income tax is a nationwide tax levied throughout the country at uniform rates. Full tax liability is borne by persons residing in Russia for at least 183 days in a calendar year. The age of a person does not affect his taxpayer status. The Tax Code of the Russian Federation distinguishes three forms of income: income in cash; income in kind; income in the form of material benefits. In-kind income includes: payment (in full or in part) for it by organizations or individual entrepreneurs of goods (works, services) or property rights, including utilities, food, recreation, education in the interests of the taxpayer; goods received by the taxpayer; work performed in the interests of the taxpayer; services rendered in the interests of the taxpayer free of charge; wages in kind. Material benefits are recognized as preferential interest for the use of borrowed (credit) funds, the purchase of goods (works, services) from related parties at a reduced price, preferential purchase of securities. The UST is designed to mobilize funds for the realization of the right of citizens to state pension and social security (insurance) and medical care. From January 1, 2010, this tax is administered by the said funds. The following are recognized as UST taxpayers: 1) persons making payments to individuals: - organizations; - individual entrepreneurs; - individuals who are not recognized as individual entrepreneurs; 2) individual entrepreneurs, lawyers, notaries engaged in private practice. Members of a peasant (farm) economy are equated to individual entrepreneurs. If a taxpayer simultaneously belongs to several categories of taxpayers, he shall calculate and pay tax on each basis. The object of taxation for taxpayers making payments to individuals - organizations, individual entrepreneurs - are recognized as payments and other remuneration accrued by taxpayers in favor of individuals under labor and civil law contracts, the subject of which is the performance of work, the provision of services (with the exception of remuneration paid individual entrepreneurs, lawyers, notaries), as well as under copyright agreements. The object of taxation for taxpayers - individuals who are not recognized as individual entrepreneurs, are payments and other remuneration under labor and civil law contracts, the subject of which is the performance of work, the provision of services, paid by taxpayers in favor of individuals. The object of taxation for taxpayers - individual entrepreneurs, lawyers, notaries engaged in private practice, is recognized as income from entrepreneurial or other professional activities, minus the costs associated with their extraction. For taxpayers who are members of a peasant (individual) farm (including the head of the farm), the expenses actually incurred by the specified farm related to the development of the farm are excluded from the income. [5, 6, 7, 9, 10, 13] 51. Tax on property of individuals and the procedure for its calculation The current tax on property of individuals was introduced on January 1, 1992 and is a tax on owners of buildings. Payers of the tax on the property of natural persons are recognized as natural persons - owners of property recognized as an object of taxation. The object of taxation is a group of property: real estate - residential houses, apartments, dachas, garages and other buildings, premises and structures. The tax base for calculating the tax on buildings, premises and structures is the total inventory value of the object, determined by the technical inventory authorities. Tax rates for buildings, premises and structures are established by the regulatory legal acts of the representative bodies of local self-government, depending on the total inventory value. The tax on buildings, premises and structures is calculated on the basis of data on their inventory value as of January 1 of each year. For buildings, premises and structures that are in the common shared ownership of several owners, the tax is paid by each of the owners in proportion to their share in these buildings, premises and structures. For buildings, premises and structures that are jointly owned by several owners without determining shares, the tax is paid by one of these owners by agreement between them. In case of inconsistency, the tax is paid by each of the owners in equal shares. For new buildings, premises and structures, the tax is paid from the beginning of the year following their erection or acquisition. For a building, premises and structure that has passed by inheritance, tax is levied on the heirs from the moment the inheritance is opened. Bodies that register rights to real estate and transactions with it, as well as technical inventory bodies, are obliged annually by March 1 to provide the tax authority with the information necessary for calculating taxes, as of January 1 of the current year. For new buildings, premises and structures, the tax is paid from the beginning of the year following their erection or acquisition. For a building, premises and structure that has passed by inheritance, tax is levied on the heirs from the moment the inheritance is opened. In case of destruction, complete destruction of a building, premises, structure, the collection of tax is terminated starting from the month in which they were destroyed or completely destroyed. When transferring ownership of a structure, premises, structure from one owner to another during a calendar year, the tax is paid by the original owner from January 1 of this year until the beginning of the month in which he lost the ownership of the said property, and by the new owner - starting from the month in which the latter acquired ownership. If the right to a benefit arises during a calendar year, the tax is recalculated from the month in which this right arose. Privileges. Federal legislation provides a wide range of benefits. So, for example, the following categories of citizens are exempt from paying tax: heroes of the USSR and the Russian Federation, awarded the Order of Glory of three degrees; disabled people of groups 1 and 2, disabled since childhood; participants in two wars, military operations to protect the USSR and the Russian Federation; persons affected by radiation (according to legislation); family members of servicemen who have lost their breadwinner; citizens from special risk units; discharged from military service (with a duration of service of more than 20 years), pensioners of the Russian Federation, etc. [7, 9, 10, 12] 52. Unified agricultural tax (UAT): tax base, calculation procedure The system of taxation for agricultural producers (single agricultural tax) is established by Ch. 26.1 NK. UAT taxpayers are organizations and individual entrepreneurs that are agricultural producers. Organizations and individual entrepreneurs have the right to voluntarily switch to the payment of unified agricultural tax. Not entitled to transfer to the payment of ESHN: 1) organizations with branches and (or) representative offices; 2) organizations and individual entrepreneurs engaged in the production of excisable goods; 3) organizations and individual entrepreneurs engaged in entrepreneurial activities in the field of gambling; 4) budgetary institutions. Organizations that are taxpayers of the Unified Agricultural Tax are exempted from the obligation to pay: 1) corporate income tax; 2) corporate property tax; 3) unified social tax. Individual entrepreneurs who are UAT taxpayers are exempted from the obligation to pay: 1) personal income tax (in relation to income received from entrepreneurial activity); 2) tax on the property of individuals (in relation to property used for entrepreneurial activities); 3) unified social tax (in relation to income received from entrepreneurial activity, as well as payments accrued by them in favor of individuals). Organizations and individual entrepreneurs that are UAT taxpayers are not recognized as VAT taxpayers (with the exception of customs VAT), and also pay insurance premiums for mandatory pension insurance in accordance with the legislation of the Russian Federation. Other taxes and fees are paid by organizations and individual entrepreneurs who have switched to paying the Unified Agricultural Tax. The rules provided for in Sec. 26.1 of the Tax Code, apply to peasant (farm) households. The tax base is the monetary value of income reduced by the amount of expenses. Income and expenses denominated in foreign currency are taken into account together with income and expenses denominated in rubles. At the same time, income and expenses denominated in foreign currency are recalculated into rubles at the official exchange rate of the Central Bank of the Russian Federation, established respectively on the date of receipt of income and (or) the date of expenses. Incomes received in kind are taken into account when determining the tax base, based on the price of the contract, taking into account market prices determined in a manner similar to the procedure for determining market prices established by Art. 40 NK. When determining the tax base, income and expenses are determined on an accrual basis from the beginning of the tax period. Taxpayers have the right to reduce the tax base for the tax period by the amount of the loss received as a result of previous tax periods. The loss cannot reduce the tax base for the tax period by more than 30%. The amount of loss exceeding the specified limit may be carried forward to the next tax periods, but not more than 10 tax periods. Taxpayers are required to keep documents confirming the amount of the resulting loss and the amount by which the tax base was reduced for each tax period, during the entire period of exercising the right to reduce the tax base by the amount of the loss. The loss received by taxpayers when applying other taxation regimes is not accepted when switching to the payment of unified agricultural tax. The loss received by taxpayers when paying the unified agricultural tax is not accepted when switching to other taxation regimes. Organizations that, prior to the transition to the payment of the Unified Agricultural Tax, used the accrual method when calculating corporate income tax, when switching to the payment of the Unified Agricultural Tax, they comply with the following rules: 1) on the date of transition to the payment of the unified agricultural tax, the tax base includes the amounts of money received before the transition to the payment of the unified agricultural tax in payment under agreements, the execution of which the taxpayers carry out after the transition to the payment of the unified agricultural tax; 2) funds received after the transition to the payment of unified agricultural tax are not included in the tax base, if, according to the rules of accrual tax accounting, the indicated amounts were included in income when calculating the tax base for corporate income tax; 3) the expenses incurred by the organization after the transition to the payment of the unified agricultural tax are recognized as expenses deductible from the tax base on the date of their implementation, if such expenses were paid before the transition to the payment of the unified agricultural tax, or on the date of payment, if such expenses were paid after the transition organizations for the payment of unified agricultural tax; 4) funds paid after the transfer to the payment of the Unified Agricultural Tax in payment of the expenses of the organization are not deducted from the tax base, if before the transition to the payment of the Unified Agricultural Tax, such expenses were taken into account when calculating the tax base for corporate income tax; 5) material costs and labor costs related to work in progress as of the date of transition to payment of the Unified Agricultural Tax, paid before the transition to the payment of the Unified Agricultural Tax, are taken into account when determining the tax base for the Unified Agricultural Tax in the reporting (tax) period for the manufacture of finished products. When an organization switches to paying the UAT, the accounting on the date of such transition reflects the residual value of the acquired fixed assets and intangible assets that were paid before switching to the payment of the UAT, as the difference between the acquisition price of fixed assets and intangible assets and the amount of accrued depreciation. When switching to the payment of unified agricultural tax by an organization applying the simplified taxation system, the accounting as of the date of such transition reflects the residual value of the acquired fixed assets and intangible assets. When switching to UAT payment for an organization that applies the taxation system in the form of a single tax on imputed income for certain types of activities, the accounting on the date of such transition reflects the residual value of acquired fixed assets and intangible assets that were paid before switching to UAT payment, in the form of a difference between the purchase price of fixed assets and intangible assets and the amount of depreciation accrued in accordance with the procedure established by the legislation of the Russian Federation on accounting for the period of application of the taxation system in the form of a single tax on imputed income for certain types of activities. Organizations that paid UAT, when switching to the calculation of the tax base for corporate income tax using the accrual method, comply with the following rules: 1) repayment of debts (payment) to the taxpayer for the goods (work performed, services rendered) and (or) transferred property rights supplied during the period of application of the unified agricultural tax is recognized as income; 2) repayment of debts (payment) by the taxpayer for goods (work performed, services rendered) received during the period of application of the unified agricultural tax and (or) received property rights is recognized as an expense. The specified income and expenses are recognized on the date of transition to the calculation of the tax base for corporate income tax using the accrual method. If an organization switches from paying the UAT to other taxation regimes (with the exception of the taxation system in the form of a single tax on imputed income for certain types of activities) and has fixed assets and intangible assets, the acquisition costs of which are not fully transferred to expenses for the period of application of the UAT in accordance with the procedure provided for by the Tax Code of the Russian Federation, then in accounting as of the date of such transfer, the residual value of fixed assets and intangible assets is determined by reducing the residual value of these fixed assets and intangible assets, determined at the time of transition to payment of the Unified Agricultural Tax, by the amount of expenses incurred during the period of application of the Unified Agricultural Tax. Individual entrepreneurs, when switching from other taxation regimes to the payment of the Unified Agricultural Tax, and from the Unified Agricultural Tax to other taxation regimes, apply the rules provided for by the Tax Code of the Russian Federation. Taxpayers transferred for certain types of activities to pay a single tax on imputed income for certain types of activities keep separate records of income and expenses under various special tax regimes. If it is impossible to separate expenses when calculating the tax base for taxes calculated under different special tax regimes, these expenses are distributed in proportion to the shares of income in the total amount of income received under the application of these special tax regimes. Income and expenses by types of activities in respect of which the taxation system is applied in the form of a single tax on imputed income for certain types of activities are not taken into account when calculating the tax base for the UAT. The tax period is a calendar year. The reporting period is half a year. ESHN is calculated as a percentage of the tax base corresponding to the tax rate. Based on the results of the reporting period, taxpayers calculate the amount of the advance payment for the Unified Agricultural Tax based on the tax rate and actually received income, reduced by the amount of expenses; calculated on an accrual basis from the beginning of the tax period to the end of the half year. Paid advance payments on the Unified Agricultural Tax are counted towards the payment of the unified agricultural tax at the end of the tax period. Payment of tax and advance payment under the Unified Agricultural Tax is made at the location of the organization (place of residence of an individual entrepreneur). The unified agricultural tax payable at the end of the tax period shall be paid no later than the deadline set for filing tax returns for the relevant tax period. [5, 7, 9, 10, 16] 53. Simplified taxation system (STS). The procedure and conditions for the beginning and termination of the application of the simplified tax system The simplified tax system for organizations and individual entrepreneurs is applied in accordance with Ch. 26.2 of the Tax Code, along with other taxation regimes. The transition to the simplified tax system or a return to other taxation regimes is carried out by organizations and individual entrepreneurs voluntarily. An organization has the right to switch to the simplified taxation system if, following the results of nine months of the year in which the organization submits an application for the transition to a simplified taxation system, income determined in accordance with Art. 248 NK, did not exceed 15 million rubles. The application of the simplified taxation system by organizations provides for their release from the obligation to pay: 1) corporate income tax; 2) corporate property tax; 3) unified social tax. The application of the simplified taxation system by individual entrepreneurs provides for their release from the obligation to pay: 1) personal income tax (in relation to income received from entrepreneurial activity); 2) tax on the property of individuals (in relation to property used for business activities); 3) unified social tax (in relation to income received from entrepreneurial activity, as well as payments and other remuneration accrued by them in favor of individuals). Organizations and individual entrepreneurs applying the simplified taxation system are not recognized as VAT payers, with the exception of VAT payable when goods are imported into the customs territory of the Russian Federation. Organizations and individual entrepreneurs who have expressed a desire to switch to the simplified taxation system submit an application to the tax authority at their location (place of residence) in the period from October 1 to November 30 of the year preceding the year from which taxpayers switch to the simplified taxation system. The choice of the object of taxation is carried out by the taxpayer before the start of the tax period in which the USN was first applied. In the event of a change in the chosen object of taxation after filing an application for the transition to a simplified taxation system, the taxpayer is obliged to notify the tax authority about this. Taxpayers applying the simplified taxation system are not entitled to switch to another taxation regime before the end of the tax period. If, following the results of the reporting (tax) period, the taxpayer's income exceeded 20 million rubles. and (or) during the reporting (tax) period, a non-compliance with the requirements established by the Tax Code of the Russian Federation is allowed, such a taxpayer is considered to have lost the right to apply the simplified taxation system from the beginning of the quarter in which the specified excess and (or) non-compliance with the specified requirements is allowed. The taxpayer is obliged to inform the tax authority about the transition to another taxation regime, carried out in accordance with the Tax Code of the Russian Federation, within 15 days after the expiration of the reporting (tax) period. A taxpayer applying the simplified tax system has the right to switch to a different taxation regime from the beginning of the calendar year by notifying the tax authority no later than January 15 of the year in which he intends to switch to a different taxation regime. A taxpayer who has switched from a simplified taxation system to another taxation regime has the right to switch back to the simplified tax system no earlier than one year after he lost the right to use the simplified taxation system. [5, 6, 7, 9, 10, 13] 54. Single tax on imputed income (UTII) for certain types of activities The single tax on imputed income for certain types of activity (UTII) is a tax on economic activity in the form of an income-generating industry. It provides for the payment of a single tax instead of four others: - corporate income tax (for individual entrepreneurs - personal income tax); - value added tax; - property tax; - unified social tax. This special tax regime is established by the Tax Code of the Russian Federation and enforced by the laws of the subjects of the Russian Federation. The regions independently decide on the introduction of this preferential tax regime on their territory. However, unlike the simplified tax system, the transition from the traditional taxation system to the payment of UTII is mandatory. UTII can be applied to the following types of entrepreneurial activity: 1) provision of household services, their groups, subgroups, types and (or) individual household services; 2) provision of veterinary services; 3) provision of services for the repair, maintenance and washing of motor vehicles; 4) provision of services for the storage of vehicles in paid parking lots; 5) the provision of motor transport services for the transportation of passengers and goods, carried out by organizations and individual entrepreneurs who own or otherwise own no more than 20 vehicles intended for the provision of such services; 6) retail trade carried out through shops and pavilions with a trading floor area of not more than 150 square meters. m for each object of trade organization; 7) retail trade carried out through kiosks, tents, stalls and other objects of a stationary trading network that does not have trading floors, as well as objects of a non-stationary trading network; 8) provision of public catering services carried out through public catering facilities with an area of a hall for serving visitors of no more than 150 square meters. m; 9) provision of public catering services through public catering facilities that do not have a customer service hall; 10) distribution and (or) placement of outdoor advertising; 11) distribution and (or) placement of advertising on transport; 12) the provision of services for temporary accommodation and accommodation by organizations and entrepreneurs using in each facility for the provision of these services the total area of premises for temporary residence of no more than 500 square meters. m; 13) provision of services for the transfer into temporary possession and (or) for use of trading places located in the objects of a stationary trading network that do not have trading floors, objects of a non-stationary trading network; 14) provision of services for the transfer into temporary possession and (or) use of land for the organization of trading places in a stationary trade network, as well as for the placement of objects of a non-stationary trade network. The object of taxation is the imputed income of the taxpayer. This indicator is formed on the basis of basic profitability using a system of increasing or decreasing coefficients. The tax base is the amount of imputed income, calculated as the product of the base profitability for a certain type of entrepreneurial activity and the value of a physical indicator characterizing this type of activity. [9, 10] 55. Water tax. Fees for the use of objects of the animal world and objects of aquatic biological resources. Mining tax Taxpayers of water tax are organizations and individuals engaged in special and (or) special water use in accordance with the legislation of the Russian Federation. For each type of water use recognized as an object of taxation, the tax base is determined by the taxpayer separately for each water body. When water is withdrawn, the tax base is determined as the volume of water withdrawn from a water body during the tax period. The volume of water withdrawn from a water body is determined on the basis of the readings of water meters reflected in the log of primary accounting for water use. In the absence of water measuring instruments, the volume of water taken is determined based on the operating time and performance of technical means. If it is not possible to determine the volume of water withdrawn, based on the operating time and productivity of technical means, the volume of water withdrawn is determined based on water consumption norms. When using the water area of water bodies, with the exception of wood floating in rafts and purses, the tax base is determined as the area of the provided water space. The area of the provided water space is determined according to the data of the water use license (water use agreement), and in the absence of such data in the license (agreement), according to the materials of the relevant technical and project documentation. When water bodies are used without water withdrawal for hydropower purposes, the tax base is determined as the amount of electricity produced during the tax period. When using water bodies for the purpose of floating timber in rafts and purses, the tax base is determined as the product of the volume of wood rafted in rafts and purses for the tax period, expressed in thousands of cubic meters, and the rafting distance, expressed in kilometers, divided by 100. The tax period is a quarter. The tax is payable no later than the 20th day of the month following the expired tax period. Payers of the fee for the use of objects of the animal world, with the exception of objects of the animal world related to objects of aquatic biological resources, are organizations and individuals, including individual entrepreneurs, who receive, in accordance with the established procedure, a license (permit) for the use of objects of the animal world in the territory of the Russian Federation. The payers of the fee for the use of objects of aquatic biological resources are organizations and individuals, including individual entrepreneurs, who receive, in accordance with the established procedure, a license (permit) for the use of objects of aquatic biological resources in inland waters, in the territorial sea, on the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation, as well as in the Azov, Caspian, Barents Seas and in the area of the Spitsbergen archipelago. The objects of taxation are: - objects of the animal world in accordance with the list established by paragraph 1 of Art. 333.3 of the Tax Code, the removal of which from their habitat is carried out on the basis of a license (permit) for the use of wildlife objects, issued in accordance with the legislation of the Russian Federation; - objects of aquatic biological resources in accordance with the list established by paragraphs 4 and 5 of Art. 333.3 of the Tax Code, the removal of which from their habitat is carried out on the basis of a license (permit) for the use of objects of aquatic biological resources, issued in accordance with the legislation of the Russian Federation. Objects of the animal world and objects of aquatic biological resources are not recognized as objects of taxation, the use of which is carried out to meet personal needs by representatives of indigenous peoples of the North, Siberia and the Far East of the Russian Federation (according to the list approved by the Government of the Russian Federation) and persons who are not related to indigenous peoples, but permanently residing in the places of their traditional residence and traditional economic activity, for which hunting and fishing are the basis of existence. Taxpayers of mineral extraction tax are organizations and individual entrepreneurs recognized as subsoil users in accordance with the legislation of the Russian Federation. The objects of taxation on the extraction of minerals are: 1) minerals extracted from the subsoil on the territory of the Russian Federation on a subsoil plot provided to the taxpayer for use in accordance with the legislation of the Russian Federation; 2) minerals extracted from waste (losses) of extractive industries, if such extraction is subject to separate licensing in accordance with the legislation of the Russian Federation on subsoil; 3) minerals extracted from the subsoil outside the territory of the Russian Federation, if this extraction is carried out in territories under the jurisdiction of the Russian Federation (as well as leased from foreign states or used on the basis of an international treaty) on a subsoil plot provided to the taxpayer for use. The tax base is determined by the taxpayer independently in respect of each extracted mineral (including useful components extracted from the subsoil along the way, when the main mineral is extracted). The tax base is defined as the value of extracted minerals, except for associated gas and combustible natural gas, from all types of hydrocarbon deposits. The tax base for the production of associated gas and combustible natural gas, from all types of hydrocarbon deposits is determined as the amount of minerals extracted in physical terms. The procedure for assessing the value of extracted minerals when determining the tax base is given in Ch. 26 of the Tax Code of the Russian Federation. The following minerals are not recognized as an object of taxation: those that are not listed on the state balance sheet of mineral reserves, mined by an individual entrepreneur and used by him directly for personal consumption; mined (collected) mineralogical, paleontological and other geological collection materials; mined from the bowels during the formation, use, reconstruction and repair of specially protected geological objects, etc. [5, 7, 9, 10, 16] 56. Transport tax: procedure and terms of payment. Tax return The transport tax, introduced into the Russian tax system in 2003, replaced the vehicle owner tax and the personal property tax on certain types of vehicles. The legal basis of the transport tax is part 1 and ch. 28 of the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation on the establishment and enforcement of this tax on the territory of the corresponding constituent entity of the Russian Federation. This is a property, real tax, introduced on the territory of a constituent entity of the Russian Federation by an act of a representative body, which determines the tax rate, the procedure and terms for its payment, and the reporting form. The tax is paid by organizations and individuals on which vehicles are registered in the prescribed manner. Federal legislation establishes a list of vehicles subject to taxation. It includes cars, motorcycles, scooters, buses, airplanes, helicopters, motor ships, yachts, sailboats, boats, snowmobiles, snowmobiles, motor boats, jet skis, non-self-propelled (towed) vessels and other water and air vehicles registered in Russia. When establishing a tax, the laws of the constituent entities of the Russian Federation may also provide for tax benefits and grounds for their use by the taxpayer. The tax base for vehicles with engines is set as the horsepower of the vehicle's engine (passport static thrust). For other watercraft and aircraft, it is set either as gross tonnage in registered tons or as a vehicle unit. For individuals and legal entities, a different procedure for taxation is established. Organizations calculate the amount of tax on their own by submitting a tax return to the tax authority. A tax notice on the amount of tax payable shall be handed over to a taxpayer who is an individual by a tax authority no later than June 1 of the year of the tax period. Payment of tax and advance tax payments is made by taxpayers at the location of vehicles in the manner and within the time limits established by the laws of the constituent entities of the Russian Federation. During the tax period, taxpayers that are organizations pay advance tax payments, unless otherwise provided by the laws of the constituent entities of the Russian Federation. After the expiration of the tax period, taxpayers that are organizations pay the amount of tax calculated in the manner prescribed by the Tax Code of the Russian Federation. Taxpayers who are individuals pay transport tax on the basis of a tax notice sent by the tax authority. Taxpayers that are organizations upon the expiration of the tax period submit to the tax authority at the location of the vehicles a tax declaration on the tax. The tax return form is approved by the Ministry of Finance of the Russian Federation. Taxpayers who are organizations and pay advance tax payments during the tax period, upon the expiration of each reporting period, submit to the tax authority at the location of vehicles a tax calculation on advance tax payments. The tax calculation form for advance tax payments is approved by the RF Ministry of Finance. Tax declarations on tax are submitted by taxpayers no later than February 1 of the year following the expired tax period. [7, 9, 10, 12] 57. Tax on gambling business and the procedure for its calculation This tax is not only fiscal in nature, but also performs a discouraging function. Gambling business tax payers are organizations or individual entrepreneurs engaged in entrepreneurial activities in the gambling business. The legal basis of the tax is part 1 and ch. 29 of the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation. The basic concepts for this tax are set out in Art. 364 of the Tax Code of the Russian Federation. This tax refers to direct, real taxes, its collection is based on the assumption of the possible profitability of objects of taxation: a gaming table, a slot machine, a totalizator cash desk, a bookmaker's cash desk. All listed objects are subject to registration with the tax authority at the place of registration of the taxpayer. For each registered object, the taxpayer is issued a certificate in the prescribed form. For each of the objects of taxation, the tax base is determined monthly separately as the total number of relevant objects of taxation. The amount of tax is calculated by the taxpayer independently as the product of the tax base established for each object of taxation and the tax rate established for each object of taxation. When an object (objects) of taxation is retired before the 15th day of the current tax period, the amount of tax is calculated as the product of the total number of relevant objects of taxation (including the retired object (objects) of taxation) and 1/2 of the tax rate established for these objects of taxation. If one game table has more than one game field, the tax rate on the specified game table increases in multiples of the number of game fields. The tax return for the expired tax period is submitted by the taxpayer to the tax authority at the place of his registration as a taxpayer on a monthly basis no later than the 20th day of the month following the expired tax period. The form of the tax declaration is approved by the Ministry of Finance of the Russian Federation. The tax declaration is filled in by the taxpayer taking into account the change in the number of objects of taxation for the past tax period. When installing a new object (new objects) of taxation before the 15th day of the current tax period, the amount of tax is calculated as the product of the total number of relevant objects of taxation (including the established new object of taxation) and the tax rate established for these objects of taxation. When installing a new object (new objects) of taxation after the 15th day of the current tax period, the amount of tax is calculated as the product of the total number of relevant objects of taxation (including the established new object of taxation) and 1/2 of the tax rate established for these objects of taxation. When an object (objects) of taxation is retired before the 15th day of the current tax period, the amount of tax is calculated as the product of the total number of relevant objects of taxation (including the retired object (objects) of taxation) and 1/2 of the tax rate established for these objects of taxation. When an object (objects) of taxation is retired after the 15th day of the current tax period, the amount of tax is calculated as the product of the total number of relevant objects of taxation (including the retired object (objects) of taxation) and the tax rate established for these objects of taxation. [5, 8, 9, 10] 58. Land tax. The procedure for calculating tax and advance payments on land tax The land tax is a property tax of the rental type (this type also includes a tax on the extraction of minerals, and previously included an excise tax on mineral raw materials). It is built in such a way as to withdraw part of the taxpayer's income, which is not received as a result of his personal efforts, but is the result of relatively more favorable conditions for managing the land, in which the taxpayer is objectively placed: the plot is more fertile, has a better location, etc. the tax is established, put into effect and ceases to operate in accordance with Ch. 31 of the Tax Code of the Russian Federation and regulatory legal acts of representative bodies of municipalities and is obligatory for payment on the territories of these municipalities, while tax benefits, grounds and procedures for their application, including the establishment of the amount of a tax-free amount for certain categories of taxpayers, can be established. The legal basis for paying land tax is the Tax Code of the Russian Federation, the Federal Law of the Russian Federation of July 31, 1998 "On the Enactment of Part One of the Tax Code of the Russian Federation", the Law of the Russian Federation of October 11, 1991 "On Payment for Land". The following forms of payment for land are provided: land tax and rent. Tax payers are land owners, landowners and land users. Tenants pay for the land leased to them, they do not pay rent and land tax. The object of taxation is land. The law divides land plots into groups depending on the nature of their use and, consequently, on the conditions for generating income: agricultural land (agricultural land and land of rural settlements) and land for non-agricultural use (land of cities and other settlements, land of industrial, transport, military and other uses outside settlements, lands of water and forest funds). The amount of land tax does not directly depend on the results of economic activity of land owners, landowners, land users. It is established in the form of stable payments per unit of land area per year. Land tax rates may be reviewed due to changes in business conditions that are independent of the land user. The amount of tax is calculated after the end of the tax period as a percentage of the tax base corresponding to the tax rate. Taxpayers-organizations calculate the amount of tax (the amount of advance tax payments) on their own. Taxpayers - individuals who are individual entrepreneurs, calculate the amount of tax (the amount of advance tax payments) on their own in relation to land plots used by them in entrepreneurial activities. The amount of tax (the amount of advance tax payments) payable to the budget by taxpayers who are natural persons is calculated by the tax authorities. The representative body of a municipal formation (legislative (representative) bodies of state power of the federal cities of Moscow and St. notifications. The amount of tax payable to the budget at the end of the tax period is determined as the difference between the amount of tax calculated in accordance with the RF Tax Code and the amounts of advance tax payments payable during the tax period. Taxpayers for whom the reporting period is defined as a quarter shall calculate the amounts of advance tax payments after the expiration of the first, second and third quarters of the current tax period as 1/4 of the corresponding tax rate of the percentage share of the cadastral value of the land plot as of January 1 of the tax year period. In the event of the emergence (termination) of the taxpayer during the tax (reporting) period of the right of ownership (permanent (unlimited) use, lifetime inheritable possession) to a land plot (its share), the calculation of the amount of tax (the amount of advance tax payment) in respect of this land plot is made taking into account the coefficient determined as the ratio of the number of full months during which this land plot was owned (permanent (unlimited) use, life-long inheritable possession) of the taxpayer, to the number of calendar months in the tax (reporting) period, unless otherwise provided Art. 31 NK. In this case, if the occurrence (termination) of these rights occurred before the 15th day of the corresponding month inclusive, the month of the occurrence of these rights is taken as a full month. If the occurrence (termination) of these rights occurred after the 15th day of the corresponding month. In relation to a land plot (its share) that has been (has been) inherited by an individual, the tax is calculated starting from the month in which the inheritance was opened. The representative body of a municipal formation (legislative (representative) bodies of state power of the federal cities of Moscow and St. Petersburg), when establishing a tax, may provide for certain categories of taxpayers the right not to calculate and not pay advance tax payments during the tax period. Taxpayers entitled to tax benefits must submit documents confirming such a right to the tax authorities at the location of the land recognized as an object of taxation in accordance with the Tax Code of the Russian Federation. In the event of occurrence (termination) of taxpayers during the tax (reporting) period of the right to a tax benefit, the calculation of the amount of tax (the amount of advance tax payment) in respect of the land plot for which the right to a tax benefit is granted is made taking into account the coefficient defined as the ratio the number of full months during which there is no tax benefit, to the number of calendar months in the tax (reporting) period. In this case, the month of the emergence of the right to a tax benefit, as well as the month of termination of the said right, is taken as a full month. The bodies that maintain the state land cadastre and the bodies of municipal formations annually before February 1 of the year that is the tax period are required to report to the tax authorities at their location information on land plots recognized as an object of taxation in accordance with the Tax Code of the Russian Federation, as of 1 January of the taxable year. Information is provided by the bodies maintaining the state land cadastre, the bodies carrying out state registration of rights to real estate and transactions with it, and the bodies of municipalities in the forms approved by the Ministry of Finance of the Russian Federation. According to the results of the state cadastral valuation of land, the cadastral value of land plots as of January 1 of the calendar year is subject to be brought to the attention of taxpayers in the manner determined by local governments (executive government bodies of federal cities of Moscow and St. Petersburg), no later than March 1 of this of the year. With regard to land plots acquired (provided) in ownership by individuals and legal entities on the terms of housing construction on them, with the exception of individual housing construction, the tax amount (the amount of advance tax payments) is calculated taking into account the coefficient 2 during the three-year construction period, starting from the date of state registration of rights to these land plots up to the state registration of rights to the constructed real estate object. In the case of completion of such housing construction and state registration of rights to the constructed real estate object before the expiration of the three-year construction period, the amount of tax paid for this period in excess of the amount of tax calculated taking into account coefficient 1 is recognized as the amount of overpaid tax and is subject to offset (refund) to the taxpayer in accordance with the generally established procedure (since January 1, 2008). With regard to land plots acquired (provided) in ownership by individuals and legal entities on the terms of housing construction on them, with the exception of individual housing construction, the calculation of the amount of tax (the amount of advance tax payments) is made taking into account the coefficient 4 for a period exceeding three years. construction period, up to the date of state registration of rights to the constructed real estate object (since January 1, 2008). In relation to land plots acquired (provided) in ownership by individuals for individual housing construction, the calculation of the amount of tax (the amount of advance tax payments) is made taking into account the coefficient 2 after 10 years from the date of state registration of rights to these land plots up to state registration rights to the constructed real estate object (since January 1, 2008). Procedure and terms for payment of tax and advance tax payments: 1. Tax and advance tax payments are paid to the budget at the location of the land plots in the manner and within the time limits established by the regulatory legal acts of the representative bodies of municipalities. 2. Taxpayers who are natural persons shall pay tax and advance tax payments on the basis of a tax notice sent by a tax authority. Tax return: 1. Organizations and individual entrepreneurs, after the expiration of the tax period, submit to the tax authority at the location of the land plot a tax declaration approved by the Ministry of Finance of the Russian Federation no later than February 1 of the year following the expired tax period. 2. During the tax period after the end of the reporting period, a tax calculation report on advance tax payments is submitted to the tax authority at the location of the land plot. Calculations of the amounts of advance tax payments are submitted by taxpayers during the tax period no later than the last day of the month following the expired reporting period. [5, 7, 9, 10, 16] 59. Property tax of organizations: taxpayers, object of taxation, tax base. The procedure for calculating the amount of tax on property of organizations Since January 1, 2004, the tax on the property of organizations is established by Ch. 30 of the Tax Code and the laws of the constituent entities of the Russian Federation, is put into effect in accordance with the Tax Code of the Russian Federation, the laws of the constituent entities of the Russian Federation, and from the moment of enactment is required to be paid on the territory of the corresponding constituent entity of the Russian Federation. The taxpayers are: - Russian organizations; - foreign organizations operating in the Russian Federation through permanent representative offices and (or) owning real estate on the territory of the Russian Federation, on the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation. The object of taxation for Russian organizations is movable and immovable property recorded on the balance sheet as fixed assets in accordance with the established accounting procedure. The object of taxation for foreign organizations operating in the Russian Federation through permanent representative offices is movable and immovable property related to fixed assets. Not recognized as an object of taxation: land plots, water bodies, other natural resources, as well as property owned by the right of economic management or operational management of federal executive bodies and used by them for the needs of defense, civil defense, security and law enforcement. The tax base is defined as the average annual value of property recognized as an object of taxation. The tax base is determined separately: - in relation to property subject to taxation at the location of the organization (the place of registration with the tax authorities of the permanent representative office of a foreign organization); - in relation to the property of each separate subdivision of the organization, which has a separate balance sheet; - in relation to each real estate object located outside the location of the organization, a separate subdivision of the organization that has a separate balance sheet, or a permanent representative office of a foreign organization; - in respect of property taxed at different tax rates. The tax base is determined by taxpayers independently. The tax period is a calendar year. Reporting periods are the first quarter, six months and nine months of a calendar year. At the end of each reporting and tax period, the taxpayer is obliged to submit to the tax authorities calculations for advance payments and a tax return. He submits these documents at his location, at the location of each separate subdivision that has a separate balance sheet, and also at the location of each real estate object (in respect of which a separate procedure for calculating and paying tax is established). The deadline for submitting tax calculations for advance payments is no later than 30 days from the end of the relevant reporting period. The tax declaration based on the results of the tax period, the form of which is approved by the Federal Tax Service, must be submitted no later than March 30 of the year following the expired tax period. The amount of tax is calculated based on the results of the tax period as the product of the relevant tax rate and the tax base determined for the tax period. The amount of tax payable to the budget at the end of the tax period is determined as the difference between the amount of tax calculated in accordance with the previous paragraph and the amounts of advance tax payments calculated during the tax period. The amount of tax payable to the budget is calculated separately in respect of property subject to taxation at the location of the organization or the place of registration with the tax authorities of the permanent representative office of a foreign organization: - in relation to the property of each separate subdivision of the organization, which has a separate balance sheet; - in relation to each real estate object located outside the location of the organization, a separate subdivision of the organization that has a separate balance sheet, or a permanent representative office of a foreign organization; - in respect of property taxed at different tax rates. The amount of the advance tax payment is calculated based on the results of each reporting period in the amount of 1/4 of the product of the relevant tax rate and the average value of property determined for the reporting period in accordance with the Tax Code of the Russian Federation. The amount of the advance tax payment in respect of real estate objects of foreign organizations that do not operate in the Russian Federation through permanent representative offices is calculated after the end of the reporting period as 1/4 of the inventory value of the real estate object as of January 1 of the year that is the tax period, multiplied by the corresponding tax rate. The legislative (representative) body of a constituent entity of the Russian Federation, when establishing a tax, has the right to provide for certain categories of taxpayers the right not to calculate and not pay advance tax payments during the tax period. Privileges. The list of benefits includes 16 items. In particular, the exemption applies to property for mobilization purposes, property of religious organizations, all-Russian public organizations of the disabled, organizations of the penitentiary system, organizations whose main activity is the production of pharmaceutical products, space objects, historical and cultural monuments. The law also provides for exemption from taxation of the property of specialized prosthetic and orthopedic enterprises, bar associations, state scientific centers and scientific organizations of various Russian academies in relation to property used for scientific purposes. [5, 7, 9, 10, 11, 12] 60. State duty. Procedure and terms of payment State duty is a fee collected from persons when they apply to state bodies, local governments, other bodies and (or) to officials who are authorized in accordance with the legislative acts of the Russian Federation, legislative acts of the constituent entities of the Russian Federation and regulatory legal acts of local governments , for the commission of legally significant actions in relation to these persons, with the exception of actions performed by the consular offices of the Russian Federation. The state duty is regulated by Ch. 25.3 of the Tax Code of the Russian Federation, introduced by Federal Law No. 02.11.2004-FZ of November 127, XNUMX "On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation, as well as on Recognizing Certain Legislative Acts (Provisions of Legislative acts) of the Russian Federation". Subjects of taxation - persons applying for the performance of legally significant actions or the issuance of documents. These include: - citizens of the Russian Federation; - Foreign citizens; - stateless persons; - legal entities. Payers pay the state fee in the following terms: 1) when applying to the Constitutional Court of the Russian Federation, to courts of general jurisdiction, arbitration courts or justices of the peace - before filing a request, petition, statement, statement of claim, complaint (including an appeal, cassation or supervisory one); 2) payers who act as defendants in courts of general jurisdiction, arbitration courts or in cases considered by magistrates, and if the court decision is not in their favor and the plaintiff is exempted from paying the state fee - within ten days from the date of entry into legal the force of the court decision; 3) when applying for the performance of notarial acts - before the performance of notarial acts; 4) when applying for the issuance of documents (their copies, duplicates) - before the issuance of documents (their copies, duplicates); 5) when applying for an Apostille - before the Apostille is affixed; 6) when applying for other legally significant actions - before filing applications and (or) other documents for such actions or before submitting the relevant documents. If several payers who are not entitled to benefits simultaneously apply for a legally significant action, the state duty is paid by the payers in equal shares. If among the persons who have applied for a legally significant action, one person (several persons) is (are) exempted from paying the state fee, the amount of the state fee shall be reduced in proportion to the number of persons exempted from paying it. Payment procedure. The state duty may be paid in cash in rubles through banks (their branches), as well as by non-cash transfers of the amount of the duty from the payer's account through banks (their branches). Acceptance by banks (their branches) of the state duty is carried out with the issuance of a receipt of the established form or a copy of the payment order with a bank mark (for non-cash payments). The deadlines for paying the state fee are set depending on the type of legal action. For example, in cases related to the acquisition of citizenship of the Russian Federation, the deadline for paying the fee is set until the receipt of the relevant documents. [4, 7, 9, 10] Literature 1. Barulin S. V., Ermakova E. A., Stepanenko V. V. Tax management. - M.: Omega-L, 2008. 2. Belykh V. S., Vinnitsky D. V. Tax law in Russia: A short training course. - M.: NORMA, 2004. 3. Gracheva E. Yu., Ivlieva M. F., Sokolova E. D. Tax law: Textbook. - M.: Jurist, 2005. 4. Demin A. V. Tax law in Russia: Textbook. - Krasnoyarsk: Feder. Education Agency; Krasnoyar. state un-t; Legal. Institute, 2006. 5. Zrelov A. P. New in the Tax Code: commentary on the changes that entered into force in 2008 - M .: Delovoy Dvor, 2009. 6. Krivosheev IA Taxes and taxation: Textbook. - Nizhny Novgorod: Nizhny Novgorod. state archit. - building. un-t, 2005. 7. Molchanov S. S. Taxes for 14 days. - M.: Eksmo, 2008. 8. Russian Tax Law in Questions and Answers: Textbook / Edited by Doctor of Law. sciences, prof. A. A. Yalbulganova. - M.: GU-HSE, 2008. 9. Tax Code of the Russian Federation. Part 1. Part 2. - M., 2009. 10. Petrov A. V. Taxes-2009: All about amendments to the Tax Code of the Russian Federation. - St. Petersburg: Garant, 2009. 11. Ryumin S. M. Individual entrepreneur. How to pay taxes? - M.: Tax-info, Status-Kvo-97, 2007. 12. Skvortsov O. V. Taxes and taxation. Workshop: Proc. allowance for students. avg. prof. education. - M.: Academy, 2006. 13. Skripnichenko V. Taxes and taxation. - St. Petersburg: Peter; M.: BINFA, 2007. 14. Tolkushkin A. V. History of taxes in Russia. - M.: Jurist, 2001. 15. Tolkushkin A. V. Encyclopedia of Russian and international taxation. - M.: Jurist, 2003. 16. Shevchuk D. A. Accounting, taxation, management accounting: Tutorial. - M., 2008. Author: Bogdanov E.P.
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