Tax is an important economic category. It is historically connected with the existence and activity of the state. The essence of the tax is the withdrawal in favor of society of the established part of the value of GDP in the form of a mandatory contribution.
The tax is an individually-free, compulsory payment. It is levied on citizens and organizations in the form of alienation of money that belongs to them by right of economic management, property or operational management. This payment is necessary for financial support of the functioning of the state and municipal entities. The fee is a mandatory contribution that is levied from organizations and citizens acting as one of the conditions for the commission of legal acts by authorized bodies and officials. These include, among other things, granting rights and issuing licenses.
Objectives of mandatory contributions and payments
Fees and taxes are designed:
- Ensure timely and most complete mobilization of budgetary funds.
- To create conditions for effective regulation of the production process and consumption, both in general and in individual business sectors, taking into account the peculiarities of the emergence and redistribution of incomes in various population groups.
Definition of the object of taxation
It is given in the sectoral Code, in Ch. 7. The object of taxation is:
- Realization of services / goods / products.
- Other circumstance possessing a quantitative, cost or other characteristic, with the presence of which the sectoral legislation connects the occurrence in the subject of the obligation to make obligatory deductions.
According to the Tax Code, the object of taxation acts as an integral element of the contribution to the budget. It is established in part 2 and the provisions of Ch. 7 of the Code of Industry. For each payment must be provided for its object of taxation.
The legislation describes the types of objects of taxation. So, property is recognized as all objects of civil rights (except for real), relating to material values, according to the Civil Code. A commodity is any product sold or intended for this purpose. To regulate relations relating to the collection of customs payments, this category also includes other property provided for in the TC. An activity is an activity whose result has a material expression and can be realized to meet the needs of citizens or organizations. The service is an activity, the result of which has no value. The consumption of the result is carried out during the performance of the activity. Under the implementation, according to the Code, it is recognized:
- Transfer of ownership of products.
- Provision of services.
- Transfer the result of the work performed.
These objects of taxation of individuals and organizations can have both a free and a compensatory basis. In the latter case, in particular, it is meant, for example, the exchange of products, services or work. The moment and place of actual implementation are established in accordance with Part 2 of the Tax Code.
In the legislation there is no clear definition of this object of taxation. In general terms the concept is formulated as follows:
Income is an economic gain. It is established to the extent that it can be determined according to the order of Ch. 23 and 25 of the sectoral Code.
The income can be:
- Valovym. It consists of all receipts of funds in favor of a particular subject.
- Reduced by the costs incurred in connection with the receipt ("net profit").
Revenues are also classified into non-sale and received from sale. This division is directly given in the Tax Code.
The main objects of taxation of the Russian Federation are listed above. Do not fall into this category:
- Transfer to citizens of residential premises in the houses of municipal or state housing stock in the course of privatization.
- Execution of transactions relating to the turnover of foreign or Russian currency (except for the purposes of numismatics).
- Transfer of property if it has an investment character. In particular, we mean the share contributions to the funds of cooperatives, contributions to the authorized capital of economic partnerships and companies, under a contract of joint activity.
- Transfer of the OS, NMA or other property to non-profit companies for the implementation of their core business, not relating to entrepreneurship.
- The seizure of wealth through confiscation.
- Transfer of property as part of the initial contribution to one of the participants in a joint activity agreement (a simple partnership) or its successor in the allocation of a share in common ownership or in the division.
- Inheritance of material values.
- Transfer of property as part of the initial contribution to the heir, successor to the participant in the economic partnership (company) or to himself upon retirement (withdrawal) from the membership of the association.
- Conversion into ownership of other persons of abandoned and orphaned things, animals, hoard according to the norms of the Civil Code.
- Transfer of property upon its distribution in the course of liquidation of an economic partnership (company).
- Other operations stipulated in the branch legislation.
Object of taxation and tax base
These two categories have a close relationship. The tax base is a value or other characteristic of the object of taxation. It acts as one of the main elements of the system of calculating mandatory payments. Tax bases are classified according to:
- Value indicators are the amount of income.
- Physical parameters - the volume of raw materials received.
- Volume-cost indicators - the number of services sold.
It is carried out by taxpayers. The object of taxation is taken into account in the relevant documents. Based on these data, as well as in accordance with the accounting registers, the calculation is carried out based on the results of each period. In the event that distortions (errors) are detected in the current period when calculating the tax base relating to previous cycles, an allocation is made. If it is not possible to determine the exact time of inaccuracy, the obligations of the period in which it is detected are subject to adjustment.
Specificity of calculation
Individual entrepreneurs perform the calculation of the tax base in accordance with the records of expenses and incomes, as well as business transactions in accordance with the rules established by the Ministry of Finance and the Ministry of Taxes and Duties. Citizens are calculated on the basis of information on the relevant income received from organizations in cases specified by law, as well as information of own accounting. The latter is performed in an arbitrary form.
The ways of establishing
There are only four of them. The tax base can be established directly. It involves taking into account documented and really confirmed indicators. The indirect method is based on the establishment of a base in comparison with the activities of other obligated entities. The conditional method takes into account the secondary characteristics of the conditional value of income. When using a lump-sum method, the indicators of the amount of tax (conditional) are taken as a basis.
Methods of formation
They are of particular importance in reporting practice. There are 2 methods of forming the database:
- Accumulative. Within the framework of this method, the amount recognized as income is recognized as income, and the right to receive it has been recognized in this period. It does not matter whether they actually acted. Expenses recognize the values of property obligations that arose in the reporting period (during the calculation of income tax from citizens).
- Cash. It is also called the method of appropriation. In the cash mode, the amounts recognized as income are actually received in a given period by the taxpayer. Accordingly, as the expense, the actually paid sums act.
All elements, including the object of taxation, form a set of parameters that are sufficient and necessary for making mandatory contributions. In order to recognize payment as legal, it is not enough just to specify it in the legislation. In the norms, all its elements must be exhaustively established: the object of taxation, rates, tariffs, subjects, procedure and conditions for payment. In this case, the payment will be considered legal. With an unclear formulation of this or that concept, there can be an ambiguous interpretation of industry norms. As a result, this causes litigation and deprives taxpayers of their obligations.
They represent a fixed period of time for individual payments, upon completion of which the calculation of the tax base and the amount payable is carried out. Periods reflect the frequency of deductions. Such an object of taxation, as excise tax, assumes a monthly payment. If the enterprise uses the imputed system, contributions are sent to the budget once a quarter. If the object of taxation is the income of citizens, the payment is made once a year.
Tax periods can consist of several (or one) shorter reporting periods. As a result, advance payments are deducted. However, for certain taxes there are no reporting periods. For example, it concerns VAT, excises, mandatory payments to the gambling business, mining of minerals. Together with this, for a unified social tax, deductions for profit and property of organizations are calculated and paid in the light of advance payments at the end of reporting periods. For shorter time intervals break long cycles. For example, this applies to the calendar year. Such a measure is stipulated by the need to ensure a regular and regular receipt of statutory tax payments to the budget during the fiscal year.