Banking law. Taxation of credit organizations (most important)

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Banking law. Taxation of credit organizations (most important)

Lecture notes, cheat sheets

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56. Taxation of credit organizations

According to the law, credit organizations are legal entities. Therefore, when taxing, the general rules for taxing legal entities established by the legislation of the Russian Federation on taxes and fees are applied to them. In some cases, tax legislation for banks takes into account the specifics of their business activities to provide banking services to customers.

In the Russian Federation, legal entities (organizations) pay a fairly large group of taxes. Most important of which: corporate income tax; value added tax; excises; corporate property tax; tax on transactions with securities; transport tax; unified social tax; mineral extraction tax and a number of others.

The legal basis for the taxation of credit institutions is the norms of the tax legislation of Russia, determined by:

1. The Constitution of the Russian Federation.

2. Norms of international law and international treaties of the Russian Federation.

3. Special tax legislation of the Russian Federation (in the Tax Code of the Russian Federation it is referred to as "legislation on taxes and fees"), which, in turn, includes the following elements:

a) federal legislation on taxes and fees (or legislation on taxes and fees of the Russian Federation), including: the Tax Code of the Russian Federation; other regulatory legal acts on taxes and fees;

b) regional legislation on taxes and fees, including: laws of subjects of the Russian Federation; other regulatory legal acts on taxes and fees adopted by the legislative (representative) bodies of the constituent entities of the Russian Federation;

c) regulatory legal acts on taxes and fees adopted by representative bodies of local self-government;

4. General tax legislation (other federal laws containing the norms of tax law).

5. Subordinate regulatory legal acts on issues related to taxation and fees:

1) acts of bodies of general competence, including:

a) decrees of the President of the Russian Federation;

b) Decrees of the Government of the Russian Federation;

c) by-laws on issues related to taxation and fees, adopted by the executive authorities of the constituent entities of the Russian Federation;

d) subordinate normative legal acts on issues related to taxation and fees, adopted by the executive bodies of local self-government;

2) acts of bodies of special competence, including departmental by-laws on issues related to taxation and fees of bodies of special competence, the publication of which is directly provided for by the Tax Code of the Russian Federation.

6. Decisions of the Constitutional Court of the Russian Federation.

The procedure for paying taxes by credit institutions is regulated by the provisions of the relevant chapters of part two of the Tax Code of the Russian Federation, and before their adoption, the Federal Law on a specific tax was regulated:

1) for example, at present, the corporate income tax is established by the provisions of Chapter 25 (“Organizational Income Tax”), Part Two of the Tax Code of the Russian Federation, as well as the still valid provisions of the Law of the Russian Federation “On Corporate Income Tax” dated December 27.12.1991, 2116 No. 1 Until January 2002, XNUMX, this tax was levied in accordance with the aforementioned Law of the Russian Federation "On tax on profits of enterprises and organizations";

2) the unified social tax is generally a relatively new federal tax for the Russian tax system. It was established from January 1, 2001 by Chapter 24 ("Unified Social Tax") of Part Two of the Tax Code of the Russian Federation; In particular, the Federal Law "On Compulsory Pension Insurance in the Russian Federation" dated December 15.12.2001, 167 No. XNUMX-FZ. The UST replaced the previously existing contributions to state social non-budgetary funds.

Author: Belousov D.S.

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