Slide 2

Tax is understood as: a mandatory, individually gratuitous payment levied on organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management for the purpose of financial support for the activities of the state and (or) municipalities. A fee is understood as a mandatory fee levied on organizations and individuals, the payment of which is one of the conditions for state bodies, local governments, other authorized bodies and officials to carry out legally significant actions in relation to fee payers, including the granting of certain rights or the issuance of permits (licenses). ). Taxes have certain features, such as: mandatory nature; legislative nature; non-equivalence, that is, irrevocability

Slide 3: Functions, characteristics and classification of taxes

1. fiscal, i.e. withdrawal of part of the profit and income for the formation of a budget fund; 2.regulatory, the state carries out tax regulation, influencing socio-economic processes through taxation (rates; benefits; deductions, etc.) Signs of taxes: imperativeness, i.e. relations of power and subordination (Smith's principles - fairness, efficiency) - change of owner Direct and indirect taxes

Slide 4: National Assembly of Russia

Federal: VAT; income tax; excise taxes; MET; water tax; fees for the use of wildlife and for the use of aquatic biological resources Regional – transport; gambling business and property of organizations Local 6land and property of individuals

Slide 5: Fulfilling the obligation to pay taxes

The obligation to pay tax must be fulfilled on time. Article 48 of the Tax Code determines the procedure for filing by the tax authority with the court for the collection of taxes, fees, penalties and fines at the expense of the property of an individual (who is not an individual entrepreneur) Article 47 - for the collection of taxes, fees, penalties and fines at the expense of the property of a taxpayer - an organization or an individual entrepreneur - are made by decision of the head of the tax authority by sending it to the bailiff within three days from the date of making such a decision

Slide 6: Federal Law No. 94-FZ of June 25, 2012 simplified taxation system

The transition to special regimes is of a notification nature (notify the tax office no later than December 31 of the current year). The notification indicates the selected object of taxation, as well as the residual value of fixed assets and the amount of income as of October 1 of the year preceding the year from which it is planned to switch to “simplified taxation” " Notification of a change in the object of taxation from the next year according to the new rules (clause 2 of Article 346.14 of the Tax Code of the Russian Federation) must also be submitted before December 31 of the year preceding it (now - before December 20). A newly created organization or individual entrepreneur has the right to notify about the transition to a simplified taxation system within 5 years from the date of registration with the inspectorate. In this case, she is recognized as a payer of a “simplified” tax from the date indicated in the certificate of registration with the tax authority.

Slide 7: Limitations for using “simplified”

The current income limits for the transition to the “simplified tax system” (45 million rubles based on the results of 9 months of the year in which the application is submitted) and for its application (60 million rubles based on the results of the tax (reporting) period of application) are fixed on a permanent basis. Their value will be indexed annually by a deflator coefficient that takes into account changes in consumer prices for goods (work, services) in the Russian Federation. The definition of the concept “deflator coefficient” has been included in the list of concepts used for the purposes of tax legislation since 2013 (clause 2 of article 11 of the Tax Code of the Russian Federation). When organizations switch to the “simplified” system, the residual value is limited to 100 million rubles. (Subclause 16, Clause 3, Article 346.12 of the Tax Code of the Russian Federation) should only apply to fixed assets. The residual value of intangible assets will not be taken into account. This procedure comes into force on October 1, 2012, with the transition to this special regime in 2013.

Slide 8: Simplified system

organizations have the right: 1. To make a voluntary transition at the discretion of the organization and individual entrepreneur (if its income does not exceed 45 million rubles) 2. not to keep accounting records, not to submit financial statements to the tax authorities 3. the use of a simplified taxation system exempts from payment obligations : corporate income tax; corporate property tax; Contributions to extra-budgetary funds (with the exception of contributions to the Pension Fund of the Russian Federation for compulsory pension insurance of working citizens); value added tax, with the exception of value added tax payable when importing goods into the customs territory of the Russian Federation

Slide 9

The object of taxation is income (rate 6%) Income from sales + non-operating income *6 = single tax Income reduced by expenses (rate 15%) subjects of the federation can differentiate tax rates from 5 to 15% depending on the categories of taxpayers (Income from sales + non-operating income - accepted expenses) * 15% = single tax If the tax amount is less than 1% of sales, then you need to pay the minimum amount of tax The date of receipt of income is the day the funds are received in bank accounts or cash desk Expenses are recognized after they have been paid

10

Slide 10: If the right to a “simplified tax” is lost before the end of the year

Starting next year, in case of termination of activities in respect of which an educational organization applied the “simplified procedure”, it is obliged to notify the inspectorate about this, indicating the date of termination of activities. This must be done no later than 15 days from the date of termination of such activity. This is the requirement of the new paragraph 8 of Article 346.13 of the Tax Code of the Russian Federation. In this case, the educational organization is obliged to submit a tax return: – no later than the 25th day of the month following the month in which, according to the notification, the business activity in respect of which the “simplified tax” was applied was terminated; – no later than the 25th day of the month following the quarter in which he lost the right to apply the simplified taxation system. No later than the specified deadline for submitting a tax return, the tax calculated in connection with the application of the “simplified tax” must be paid.

11

Slide 11: Taxation of subsidies for small and medium-sized businesses (Federal Law dated April 24, 2007 No. 209 Federal Law “On the development of small and medium-sized businesses in the Russian Federation)

Subsidies are reflected in income in proportion to expenses actually incurred from this source, but within no more than two tax periods from the date of receipt of the subsidy

12

Slide 12

From January 1, 2013, the taxation system in the form of UTII ceases to be mandatory. That is, even if the organization’s activities fall under the “imputation”, it will independently decide whether to switch to this regime or not. The date of registration as a single tax payer will be considered the date of commencement of the application of UTII, which the company will write in the application for registration. If a company, being a single tax payer, wants to switch to another taxation system, it will be able to do this starting next year.

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Slide 13: Simplified patent-based system

Since January 1, 2009, the list of types of business activities for which a simplified system based on a patent is applied has been expanded (catering services; private medical practice; marketing services for agricultural products; repair and tailoring of clothing, fur and leather products - 69 types of activities) Entrepreneurs working on the basis of a patent have the right to engage in several types of activities, hire employees, the average number of whom should not exceed 5 people. Tax period the period for which the patent is issued is from a month to a year) Mandatory accounting of income During this period, taxpayers pay advance payments at the end of the quarter , half-year, 9 months of the reporting year. Payment due no later than 25 days after the end of the reporting period

14

Slide 14

Application to the tax authority for a patent no later than one month before the start of application of the simplified taxation system based on a patent. The annual cost of a patent is determined as the corresponding tax rate (percentage of the annual income potentially receivable by an individual entrepreneur). You can obtain a patent and have several retail outlets. in the region, the sales area in each store is no more than 50 sq.m. The income limit is 60 million rubles, the number of employees is 15 people (for all stores that the entrepreneur has)

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Slide 15

Article 119 of the Tax Code – liability of the taxpayer for late submission of a tax return: a fine in the amount of 5% of the unpaid amount of tax subject to payment (surcharge) on the basis of this declaration, for each full or partial month from the day established for its submission (but not more than 30 % of the specified amount and not less than 1000 rubles)

16

Slide 16: Insurance premium rates

Pension Fund - 18% FSS of Russia - 2.9% Federal Compulsory Medical Insurance Fund 3.1 Territorial 2% Taxpayers are given the right to annually change the object of taxation. Restrictions on the transfer of losses received based on the results of previous tax periods to future tax periods have been cancelled. The tax return is submitted only at the end of the tax period (calendar year).

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Slide 17

If an organization combines the simplified tax system and UTII In 2011, simplifiers applied lower insurance rates - 26%% if: They conduct activities from the list of law No. 212 Federal Law - food production; machines, equipment; furniture, electrical equipment The share of income from these types of activities in total income is 70 or more

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Slide 18

Who belongs to agricultural producers: enterprises and individual entrepreneurs that produce, process and sell agricultural products - the share of income from the sale of such products must be at least 70 percent of the income from the sale of all goods and services; agricultural consumer cooperatives whose share of income from the sale of agricultural products of their own production is at least 70 percent of income from the sale of all goods and services; fishing organizations and entrepreneurs that meet a number of conditions (the share of income from the sale of catch is at least 70 percent of the total income, fishing vessels belong to them by right of ownership or under charter agreements, etc.) the average number of employees does not exceed 300 people during the tax period.

19

Slide 19

organizations that charge a single agricultural tax are exempt from income tax and property tax. Individual entrepreneurs - from personal income tax and personal property tax. In addition, both do not pay value added tax (except for VAT on imports). Other taxes and fees (land, water, transport) are paid in the general manner from employee salaries; insurance payments are paid to extra-budgetary funds (in the period from 2011 to 2014 - at reduced rates). The tax base is recognized as the monetary value of income reduced by the amount of expenses. When calculating the tax base, income and expenses are determined on an accrual basis from the beginning of the tax period.

20

Slide 20

The Unified Agricultural Tax has lifted the restriction that does not allow organizations with branches and (or) representative offices to switch to this tax regime

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Last presentation slide: System of taxes and fees in the Russian Federation: Structure of tax payments of individual entrepreneurs by taxation models, in the Russian Federation as a whole for 2007-2009, %

Tax levied in connection with the application of the simplified taxation system 41.89% (2007) 45.77% (2008) 41.60% - (2009), incl. The object of taxation is income (82%); object of taxation income - expenses -18% Share of entrepreneurs paying UTII 57.9% - 2009) Unified National Agricultural Products - 0.5%

The tax system is understood as a set of taxes, duties and fees levied on the territory of the state in accordance with Tax legislation, as well as a set of tax authorities, norms and rules that determine the powers of the parties involved in tax legal relations. Tax authorities are the Federal Service of the Russian Federation for Taxes and Duties and its divisions. The main task of the tax authorities is to control the correctness of calculation, completeness and timely payment of taxes. Below is the structure of the Russian tax authorities.

Federal Service of the Russian Federation for Taxes and Duties of the Fed. Services of the Russian Federation for taxes and fees in the territories, republics and regions Interdistrict inspections of the Fed. service of the Russian Federation for taxes and fees Inspectorate of the Federal. Services of the Russian Federation for taxes and fees in cities and regions of Mezhregion. Federal inspection Russian tax services for federal districts

Interdistrict tax inspectorates were mainly created by combining inspections of several administrative districts, so the newly formed inspectorates monitor the activities of taxpayers in the territory of several districts. As a result of this merger, the number of inspectorates throughout the country was reduced from 2,600 to 1,500.

RIGHTS OF TAX AUTHORITIES Require documents from taxpayers or tax agents; Conduct tax audits; Conduct an inspection of the taxpayer’s premises used to generate income, conduct an inventory of the taxpayer’s property; Suspend transactions on taxpayer accounts in case of failure to pay taxes on time; Collect arrears of taxes and penalties; Involve specialists, experts, translators to conduct tax audits; Bring claims to the courts against taxpayers; Determine the amount of taxes by calculation in the event of taxpayers’ refusal to allow tax authority officials to inspect premises used for generating income, failure to submit the documents necessary for tax calculation to the tax agent for more than two months, etc.

Tax is understood as a mandatory, individual, gratuitous payment levied on organizations and citizens in the form of alienation of funds owned by them for the purpose of financial support for the activities of the state. In the tax system of the Russian Federation there are also fees, which are understood as a mandatory contribution, the payment of which is one of the conditions for the performance of legally significant actions in relation to the payers of fees by state bodies of local self-government, including the granting of certain rights or the issuance of permits (licenses).

Until January 1, 2005. In 2005 - VAT; - Excise duties; - Personal income tax; - Unified Social Tax; - Income tax; - tax on the reproduction of the mineral resource base; - tax on subsoil use; - tax on additional income from hydrocarbon production - fee for the right to use wildlife objects - forest tax - water tax - federal license fees - environmental tax - State and customs duties - VAT; - Excise duties; - Personal income tax; - Unified Social Tax; - Income tax; - Mineral extraction tax; - Inheritance and gift tax; - Water tax; - Fees for the use of objects of the living world and for the use of objects of aquatic biological resources; - Government duty

Until January 1, 2005. In 2005 - organization property tax; - gambling tax; - transport tax. - tax on the organization’s property; - gambling tax; - transport tax. Until January 1, 2005. In 2005 - Land tax; - Tax on property of individuals; - Advertising tax - Sales tax. - Land tax; - Tax on property of individuals;

PROCEDURE FOR ESTABLISHING TAXES AND FEES Federal taxes and fees are established by the Tax Code (TC) and are obligatory for payment throughout the Russian Federation. Regional taxes and fees are established by the Tax Code of the Russian Federation and the laws of the constituent entities of the Federation, are introduced in accordance with the Code and are mandatory on the territory of the relevant constituent entities of the Federation. Local taxes and fees are established by the Tax Code and regulatory legal acts of representative bodies of local self-government, are put into effect in accordance with the Code and are obligatory for payment in the territories of the relevant municipalities. Regional or local taxes that are not provided for by the Tax Code of the Russian Federation cannot be established.

Taxes are manifested in the fact that the state, through taxes, controls the financial and economic activities of organizations and citizens, the sources of their income and expenses. Thanks to the control function, the effectiveness of the tax system is assessed and control over activities and financial flows is ensured. Through the control function of taxation, the need to make changes to the tax system is identified.

Principles are the guiding principles that define the beginnings of something. In relation to taxation, principles are considered to be the basic ideas and provisions existing in the tax field. There are various systems of principles: economic principles; legal principles; organizational principles. Economic principles deal with taxes as an economic phenomenon. They were first formulated in 1776 by Adam Smith in his work An Inquiry into the Nature and Causes of the Wealth of Nations. The principles of fairness, certainty, convenience and the principle of economy mean that the cost of collecting a tax should be less than the tax revenue.

Article three of the Tax Code sets out the principles of taxation that form the basis of the tax system of the Russian Federation: the principles of universality and equality of taxation; taxes cannot be discriminatory and differentiated among taxpayers based on social and religious criteria; there should be no differentiation of tax rates depending on the form of ownership and citizenship of individuals; taxes cannot be arbitrary, they must have an economic basis; the principle of clarity and accessibility of tax legislation; all irremovable doubts, contradictions and ambiguities of legislative acts are interpreted in favor of taxpayers. When creating the Russian tax system, the task was to implement the principle of equality of legal statuses of the subjects of the Federation and the delimitation of powers between Federal and regional government departments in the field of creative taxes and budgetary relations. The need to differentiate tax powers between levels of government determined the three-tier system of Russia, including Federal, regional and local taxes.

Taxes are divided into various groups according to many criteria. They are classified: direct and indirect (according to the nature of tax withdrawal); federal, regional, local (by levels of government); taxes from legal entities and individuals (by taxation subjects); proportional, progressive and regressive (depending on what share of income the high-income taxpayer pays); according to the intended purpose of the tax (general, special).

Direct taxes are taxes that are directly related to the result of economic and financial activities, capital turnover, an increase in the value of property, an increase in the rental component, etc., i.e. directly with the object of taxation. Direct taxes include: income tax, profit tax, resource payments, property taxes, the possession and use of which serve as the basis for taxation. Direct taxes are difficult to pass on to the consumer. Indirect taxes are taxes that are an addition to the price. Indirect taxes are passed on to the final consumer. Indirect taxes are also called unconditional, because they are not directly related to the taxpayer’s income and are levied regardless of the final results of activity or profit.

A TAX IS CALLED PROPORTIONAL, PROGRESSIVE, OR REGRESSIVE DEPENDING ON WHAT SHARE OF INCOME THE TAXPAYER PAYS. A regressive tax is characterized by charging a higher percentage on low incomes and a lower percentage on high incomes. Proportional tax takes the same portion of any income (flat rate for income of any amount). A tax is considered progressive if the tax rate increases as income increases.

General taxes are used to finance expenditures of the state and local budgets without being assigned to any specific type of expenditure. Special taxes have a specific purpose (contributions for social needs, contributions to road funds, transport tax, etc.).

Introduction

1.2 Types of taxes

Conclusion

Bibliography

Introduction

From the first days of its existence, the Russian tax system has been developing in conditions of economic crisis. In the most difficult situation, it restrains the growth of the budget deficit, ensures the functioning of the entire economic apparatus of the country, allows, although not without interruptions, to finance urgent government needs, and basically meets the current tasks of the transition to a market economy.

The development experience of foreign countries was widely involved in the creation of the tax system of the Russian Federation.

Among the many economic levers with which the state influences the market economy, taxes occupy an important place. In conditions of market relations, and especially in the transition period to the market, the tax system is one of the most important economic regulators, the basis of the financial and credit mechanism of state regulation of the economy. The state widely uses tax policy as a certain regulator of the impact on negative market phenomena. Taxes, like the entire tax system, are a powerful tool for managing the economy in market conditions.

Tax authorities are the only legal collectors of taxes and fees, who form the budgets of all levels of the state. The effective functioning of the entire national economy of the country depends on how well the taxation system and the system of tax authorities are structured.

The purpose of this work is to study the tax system of the Russian Federation and identify ways to improve it.

To achieve this goal, it is necessary to solve the following tasks:

1. Study the theoretical foundations of the tax system, its features and structure.

2. Identify the problems of improving the Russian tax system.

3. Consider the main ways to reform the system.

Subject and object of research. The subject of the study is the tax system, and the object is Russian taxation in modern conditions.

The theoretical and methodological basis for writing the course work were normative and legislative documents (Tax Code and the federal law “On the Fundamentals of the Tax System in the Russian Federation”), literary sources of domestic and foreign authors (Panskov V.G., Perov A.V., Chernik D. .G., etc.), periodical materials (magazines “Finance”, “Everything about taxes”, “Tax Policy”, “Taxes”).

In this work, an attempt is made to analyze the state of taxation in the Russian Federation at the present stage, to show how the changes taking place meet the requirements of today and what tasks the tax authorities now face in order to fulfill the functions assigned to them by the state - this is the main object of the proposed study.

1. The tax system of the Russian Federation at the present stage of economic development

1.1 Taxes: concept and functions

Taxes are a regulatory form of taxation of income (property) of legal entities and individuals, as well as the cost of goods and services. These are mandatory and urgent payments.

With the help of taxes, the state influences many processes, including economic processes. They help to encourage or restrain certain types of activities, guide the development of certain industries, influence the economic activity of entrepreneurs, balance effective supply and demand, and regulate the amount of money in circulation.

Tax functions:

ensuring budget revenues (fiscal);

distributive for redistribution and reduction of income differentiation;

regulating cyclical processes in the economy to reduce unemployment and inflation;

stimulating (or limiting; restraining) entrepreneurship;

ensuring the creation of social and industrial infrastructure;

controlling.

Every tax contains mandatory elements. It states:

who is the payer, i.e. the subject of this tax;

what is the object of taxation;

from what source is the tax paid;

in what units is the object of taxation measured?

The tax rate (if expressed as a percentage, it is called a “quota”) represents the amount of tax per unit of taxation. In addition, there are tax benefits that take into account specific business conditions.

In the practice of most states, three methods of collecting taxes have become widespread: “cadastral”, “at source”, “by declaration”.

The first of them is based on the use of cadastres, i.e. registers containing the classification of typical objects (land, deposits, houses) according to their external characteristics. That is why this method determines the profitability of an object very inaccurately, on average. To assess the income that can be received, for example, from the use of land, it is necessary to have cadastral maps by region, reflecting its fertility and location.

Withholding tax is levied before the taxpayer receives income. This method is most common in our country.

The third method involves the taxpayer filling out a declaration of total annual income and submitting it to the tax office. In recent years, this method has begun to be used in our country.

1.2 Types of taxes

Taxes are divided according to the levels of approval of rates: federal, regional: republics, territories, regions, districts and local: city, administrative region, group of villages, towns. For example, 100% of federal value added taxes and customs duties go to the federal budget. Or it can be distributed by decision of the highest level to all budgets (for example, in 2002, the corporate income tax at a general rate of 24% was divided into 7.5% to the federation, 14.5% to the regional and 2% to local budgets. In Khabarovsk region regional region regional share of 14.5% is divided into 2/3 - to the regional budget and 1/3 - to local ones.

A more detailed classification of taxes is presented in Fig. 1.1.

Fig. 1.1 - Types of taxes in the Russian Federation

According to the method of collection, taxes are divided into direct and indirect.

Through direct taxes, the income, property and activities of citizens, organizations and enterprises are directly assessed.

Indirect taxes are levied on the cost of goods and services. These taxes are paid by manufacturers, who usually include them in the price of the goods and pass the burden on to buyers.

Main direct taxes:

personal income tax;

tax on profit (income) of enterprises;

property tax for individuals and legal entities;

tax on the use of natural resources;

unified social tax.

Main indirect taxes:

value added tax (VAT);

sales tax;

customs payments.

In addition to these, taxes and fees are applied: on bank income, from insurance activities, on the reproduction of mineral resources, stamp duty, licensing and registration, state duty on inheritance, land, forestry, on imputed (total) income, for the right to trade, for water , for the maintenance of the police, for roads, etc.

Let's look at the characteristics of the most important taxes:

VAT is the withdrawal of part of the increase in value newly created in the process of a given production. The tax is imposed on the difference in the price of the goods sold and the purchased raw materials or semi-finished products. Now in Russia VAT is 18%.

Excise tax is an indirect tax, often on goods of irrational consumption (alcohol, cigarettes) and luxury goods. It is determined not by the rate, but by a specific monetary amount per unit of goods.

Corporate income tax is levied in Russia at a reduced rate of 24%, while in the USA - 34%, Sweden - 52%, Germany - 56%.

For this tax, full or partial exemption from payment is often applied. Thus, profits aimed at expanding or technical re-equipment of production can be given preferential treatment. Agriculture and other sectors and activities have significant benefits.

The unified social tax in Russia is 26% of the wage fund of an enterprise or the total earnings of an individual. 20% goes to the pension fund, 2.8% - health insurance contributions as the right to free treatment, and 3.2% - social insurance contributions to pay for sick leave.

Income tax is levied on all household income: wages, dividends, interest on deposits, income from business activities, from the sale of property, etc.

The rates of this tax in Russia range from 9 to 35%.

According to the nature of the impact, tax systems can be: progressive, proportional and regressive. The progressive system allows the tax rate to increase as income increases. This system is designed to reduce differences in the financial situation of citizens, and is used all over the world, except for the Russian Federation.

The proportional system assumes the same tax rate for any amount of income (in the Russian Federation - 13%). Regressive scale - the higher the income, the lower the rate of return. so, in 2005 The rates of the Unified Social Tax are lower, the higher the salary per individual (280 thousand rubles). per year the rate is 26%, for an amount exceeding 280 thousand rubles. - 10%, and over 600 thousand rubles. only 2% . The tax is levied at the same amount regardless of the amount of income.

1.3 Structure and features of the Russian tax system

The current tax system in Russia has a relatively short history. It began to take shape only in 1992, and the main laws regulating taxation issues were adopted in December 1991. Over the years that have passed since then, the Russian tax system has undergone many changes, clarifications and modifications, but the main elements and principles of constructing this system generally preserved to this day. The most significant changes were made to the Russian tax system during the reform, which began in 1999-2001.

In general, the tax system of any state is:

firstly, a mutually agreed set of taxes, fees and other obligatory payments used in a particular country to finance the state budget, local budgets and extra-budgetary funds;

secondly, a system of laws and by-laws regulating the procedure for calculating and paying various taxes, fees and other tax payments to the budget;

thirdly, a system of state institutions that ensure the adoption of laws and other regulations, the administration of taxes in accordance with regulations and control over the timeliness and correctness of tax payment.

With a certain degree of convention, the first of these aspects can be called the tax system, the second - the tax legislation system, and the third - the institutional taxation system. All of these aspects do not exist and cannot exist on their own, independently of each other. They are interconnected, and it is impossible to consider the tax system without considering legislation and regulations, and the latter - regardless of the institutions that adopt and administer them.

The structure of the tax system can be considered in the following main aspects:

from the point of view of the ratio of direct and indirect taxes;

from the point of view of distribution of the tax burden on individuals and legal entities;

from the point of view of the role of individual taxes in the formation of the total revenue of the budget system;

from the point of view of the distribution of tax revenues between the levels of the budget system (tax revenues of the federal budget, tax revenues of the budgets of the constituent entities of the Federation, tax revenues of local budgets), as well as in some other aspects.

From the point of view of problems of macroeconomic regulation, the role of direct and indirect taxes differs quite significantly. Thus, direct taxes can be used as built-in stabilizers; they react quite sensitively to changing phases of the economic environment and, from this point of view, represent a cyclically unstable source of tax revenue. In contrast, indirect taxes, in general also following the phases of the economic cycle, are nevertheless more resistant to fluctuations in market conditions. In phases of economic downturn, profit decreases quite significantly (down to zero), while turnover, which can also decline, never reaches zero.

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In addition, indirect taxes have the property of direct indexing by inflation rates. Inflation rates are almost automatically transferred to the volume of indirect tax revenues in the budget system. The dynamics of direct tax revenues are not directly related to inflation rates.

Within the Russian tax system as a whole, indirect taxes play a very significant role, especially in generating federal budget revenues.

Based on the results of 2008, the structure of the Russian tax system in terms of the ratio of direct and indirect taxes in it is presented in Table 1.1.

Table 1.1 - Structure of the tax system of the Russian Federation in 2008.

Consolidated budget

Federal budget

in % of total

in % of GDP

in % of total

in % of GDP

Indirect

The structure of the Russian tax system by types of taxes and levels of the budget system at the end of 2008 is presented in Table 1.2.

Table 1.2 - Structure of the Russian tax system by types of taxes and levels of the budget system based on the results of 2008.

Consolidated budget

Federal budget

Budgets of the subjects of the Federation

in % of total

in % of GDP

in % of total

in % of GDP

in % of total

in % of GDP

Income tax

Personal income tax

Value added tax

Customs duties

Taxes on gross income

Mineral extraction tax

Payments for the use of natural resources

Government duty

Property taxes

Sales tax

Gambling tax

Land tax

Total tax revenue

Thus, we can say that the Russian tax system as a whole is dominated by indirect taxes, the volume of which amounts to 13.05% of GDP. The share of direct taxes is significantly lower - only 8.67% of GDP. At the same time, the federal budget, to a much greater extent than the budgets of the constituent entities of the Federation, is based on indirect taxes (the latter form 78% of its tax revenues). The budgets of the subjects of the Federation as a whole are much more focused on direct taxes. The share of the latter in their tax revenues is almost 73%.

The main taxes of the Russian tax system, as shown above, are the value added tax and the income tax of enterprises and organizations.

Continuation
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2. Problems of improving the tax system of the Russian Federation

2.1 Analysis of the state of modern taxation

The foundations of the Russian tax system were legislatively formalized in 1991. The creation of a new special form of relationship between the state and the taxpayer was not without contradictions between taxation and individual elements of the economic mechanism: lending, pricing, currency regulation, etc. The main obstacle to the establishment of an effective tax system is the economic crisis.

The current taxes were basically formed in the conditions of the economic crisis, which could not but affect their quantity, structure and rates. A characteristic bias is towards fulfilling the fiscal function of taxes. This is not surprising, because in conditions of budget deficit, falling production volumes, and inflation, there was a great temptation to solve all the economic problems of the state with the help of taxes. Hence their excessive number, inflated rates, and contradictory impact on reproduction processes. As a consequence, taxpayers try to avoid taxes in different ways, hence the excessively high tax arrears to budgets of different levels. In many ways, the current tax system corresponds, at least in form, to the tax systems of foreign countries. There was too great a desire to immediately introduce all the attributes of a market economy already at the transition stage that the Russian economy is going through. The new taxes placed a heavy burden on businesses whose economies had already been undermined by ill-conceived price policy measures. Taxes also led to a decline in the standard of living of Russians. VAT proved to be particularly stifling, the initial rate of which was set at 28%. Despite the fact that its rate was subsequently reduced, it is still one of the factors driving up prices. Serious shortcomings of the tax regime that worsen the investment climate in Russia include its instability. The instability of the tax system is a significant, if not the main, economic factor hindering the attraction of foreign capital into the Russian economy.

Currently, taxpayers complain, and quite rightly, about the instability of Russian taxes, the constant change of their types, rates, payment procedures, tax benefits, etc., which objectively creates significant difficulties in organizing production and entrepreneurship, in analyzing and forecasting the financial situation , determination of prospects, calculation of budget payments. The fact is that the 90s are a period of revival and formation of the Russian tax system.

The tax system introduced in 1990-1991 was very poorly adapted to market relations, did not take into account new phenomena and trends, and was practically outdated by the time it began functioning. The fact is that during the transition to a market, old concepts of taxes were used.

The clarifications and additions made to the course of economic reform inevitably affect the need to adjust individual elements of the taxation system. This is also required by the ongoing processes of inflation in the country's economy, although now not so dynamic, the growth of the budget deficit, and the fall in the level of production in industry and agriculture. Tax rates and objects of taxation are changing, some benefits are being canceled and new ones are being introduced, and the sources of tax payment are being clarified. Numerous changes and additions are being made to the instructional and methodological material on taxes.

In December 1993, a presidential decree abolished the provision on the norm, according to which regional and local authorities have the right to introduce or not introduce only those taxes that are stipulated by the law “On the Fundamentals of the Tax System in the Russian Federation.” As a result, exotic taxes began to appear, like mushrooms after rain, such as a tax on a drop in production volumes or on investments outside the region, for the passage of livestock or for the maintenance of a football team. It is alarming that, on the basis of the decree, unique customs barriers have arisen within Russia in the form of fees for entry or for the import of goods into the territory of a region or republic, as well as for the export of goods outside the region.

The Russian tax system has begun to resemble a patchwork quilt, the number of patches in which is rapidly increasing. This not only does not stabilize the tax system, but also leads to despair those large enterprises that operate in different regions of the country or make decisions about investments in the Russian economy.

The instability of our taxes, the constant revision of rates, the number of taxes, benefits, etc. undoubtedly plays a negative role, especially during the transition of the Russian economy to market relations, and also impedes investment, both domestic and foreign.

It is not surprising that a lot of complaints are currently being made against the existing tax system. According to most experts, it is unacceptably harsh in terms of the number and “quality” of taxes and is too complicated for the taxpayer. Despite its rigidity for commodity producers, it allows both excess income and strong property differentiation. All these comments are fair.

2.2 Main problems of the tax system

An optimally structured tax system should not only provide financial resources to the needs of the state, but also not reduce the taxpayer’s incentives for entrepreneurial activity and oblige him to constantly search for ways to improve business efficiency.

World tax experience shows that the withdrawal from the taxpayer of up to 30-40% of income is the limit, after which the process of reducing savings, and thereby investments in the economy, begins. If the number of taxes provides for the withdrawal from the taxpayer of more than 40-50% of his income, then this completely eliminates the incentives for entrepreneurial initiative and expansion of production.

In global tax practice, the ratio of the amount of all taxes collected from taxpayers to the volume of gross domestic product received is used as an indicator of the tax burden at the macro level.

In the Russian economy, according to various estimates, from 25 to 40% of GDP is created in the shadow sector of the economy, the vast majority of which is not covered by taxes. According to the Ministry of Finance of Russia, due to the concealment of income and objects of taxation, the country’s consolidated budget does not receive from 30 to 50% of taxes annually. As a result, law-abiding taxpayers, and these are mainly legal producers (about 17%), make contributions to the state treasury in the form of taxes, amounting to more than half of the GDP produced. Few businesses can withstand such a load.

Another problem comes down to the fact that the share of withdrawal through taxes, about 33% of GDP, is calculated based on taxes actually paid or planned to be received by the budget. However, due to chronic underpayments to the budget, debts exceed expected tax revenues.

Taxes should be distributed equally between the federal center and the regions. However, the most collected taxes (VAT, excise taxes, income tax) go to Moscow, and the remaining taxes are not properly collected locally. Some local taxes do not cover the cost of collecting them at all (for example, the dog tax).

Another problem is that, along with laws, there are numerous by-laws: instructions, additions, amendments to them, clarifications, etc. This, first of all, complicates the work of the tax services themselves. This is difficult to avoid due to the high dynamism of the processes that occur in the economic life of the country.

The most controversial issue today is the severity of the tax burden.

The issue of uneven distribution of taxes between categories of payers is also problematic. There is practically no provision for gradation and compliance of the level of tax contributions of taxpayers depending on their level of income. In addition, the entire emphasis of the tax service is aimed at those taxpayers who are easy to check (i.e. small and medium-sized entrepreneurs), while the bulk of them avoid paying taxes on both legal and illegal grounds.

Instead of providing all possible support for the development of taxpayers, the current tax policy is aimed at impeding such development in every possible way.

We also note the following disadvantages of the current tax system:

the personal income tax does not help mitigate inequality in income distribution and has actually become an indirect tax on wages (which, through its inclusion in production costs, causes a direct inflationary effect);

income tax and corporate property tax seriously hamper growth in the real production sector;

The value added tax “fines” the import of new equipment and modern technologies necessary to update the country’s production potential and at the same time unjustifiably encourages exporters of unprocessed natural products.

It should be emphasized that the negative socio-economic effect (including fiscal) from the application of these types of taxes in Russia is associated not only with their nature, but with the changed social conditions in the country. All these taxes were established and enforced under the conditions of industrial capitalism, when the movement of money was approximately balanced by the movement of material assets. In modern conditions of financial capitalism, when the volume of financial turnover is tens to hundreds of times higher than the turnover of real goods, when the bulk of income is generated in the sphere of services, financial transactions, in the sphere of circulation of fictitious capital, traditional types of taxes turn out to be unsuitable for capturing significant, and sometimes even the majority of the income realized in society.

Despite the obvious need to reform the tax system, its radical breakdown would only lead to negative consequences. It is obvious that tax reforms will be carried out on the basis that the existing system of taxes, mechanisms for calculating them and methods of control should not fundamentally change. There is already a tendency (albeit not entirely successful) towards lower tax rates and a reduction in the tax burden.

3. Ways to reform the tax system

3.1 Main directions of reforming the tax system of the Russian Federation

The practice of recent years has shown the futility and ineffectiveness of attempts to eliminate the shortcomings of the tax system by introducing “targeted” changes to tax legislation. In this regard, it seems that the annual all-Russian tax forums at the Chamber of Commerce and Industry (CCI) of Russia are precisely the platform on which government and business can, through dialogue, develop specific proposals for the medium-term development of the tax system.

Thus, Russian entrepreneurs who are members of the Russian Chamber of Commerce and Industry believe that the first direction of further reform of the tax system should be issues of tax administration. The amendments proposed by the business community are as follows:

provisions ensuring compliance with the deadlines for conducting inspections and the deadlines for making decisions on them;

amendments providing for the liability of officials for making illegal decisions and abuse of their rights.

The second direction is solving the problems of the largest taxpayers.

Today, a stable group of integrated companies has formed in the Russian economy, which are the basis for the competitiveness of the national economy in international markets. The state could, by slightly reducing the tax burden in the initial period of introducing consolidated taxation, ensure stimulation of development. Subsequently, due to the growth of the tax base, there will be an increase in tax revenues to the budget.

The third direction is improving VAT taxation.

In relation to VAT reform, one cannot but touch upon the plans of the Russian Ministry of Finance to organize a special procedure for registering taxpayers. The introduction of the “VAT payment” system involves the establishment of complete tax control over the transfer of tax amounts by organizations. In fact, this means shifting the control functions of the state to banks. They will be assigned additional responsibilities for providing information to tax authorities within a short time frame. Obviously, such requirements will entail additional costs for organizing electronic data exchange systems for both banks and tax authorities. It is possible that, as a result, additional costs will be partially passed on to taxpayers.

The fourth direction is the creation of tax conditions for the development of small and medium-sized businesses and innovative enterprises. In order to solve this problem, the Russian Chamber of Commerce and Industry developed a package of bills:

draft Federal Law “On Amendments to Article 154 of the Tax Code of the Russian Federation”. The fact is that organizations and entrepreneurs applying the general taxation regime cannot take into account the amount of VAT on goods purchased from organizations (entrepreneurs) using the simplified tax system or paying UTII, which are excluded from the list of counterparties. The provisions of the bill make it possible to increase the volume of concluded contracts for the sale of goods between organizations and entrepreneurs applying different taxation regimes.

draft Federal Law "On Amendments to Articles 346.12 and 346.13 of Part Two of the Tax Code of the Russian Federation", which proposes to establish a threshold gross income from sales for 9 months in the amount of no more than 40 million rubles for small businesses in order to transition to a simplified taxation system. The amount of a taxpayer’s annual income, above which organizations and entrepreneurs lose the right to use the simplified tax system, is set at 54 million rubles.

As a result, the number of small businesses is expected to double. In addition, enterprises of a wider range (including venture capital and innovative ones) will have the opportunity to use the simplified tax system.

draft Federal Law “On Amendments to Article 346.15 of the Tax Code of the Russian Federation”, which provides for the inclusion in expenses that reduce income when determining an object under a simplified taxation system, expenses aimed at the creation and implementation of new technologies and equipment, conducting scientific research and development work , as well as for patenting, etc.

The proposed changes will allow us to direct part of the income to expand our own production, improve it, develop and implement new high-tech and knowledge-intensive industries.

The fifth direction is improving depreciation policy. To intensify the processes of modernization of outdated production capital, it is proposed to consider the possibility of granting business entities the right to “super-accelerated depreciation” of newly commissioned high-tech equipment.

Continuation
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In this regard, organizations are allowed to write off in the first year of operation not 10%, as currently, but 20-30% of its cost, and in relation to technologically advanced equipment - up to 100%. The active application of tax incentive standards will allow organizations to increase the volume of newly commissioned equipment and will contribute to the intensification of the renewal of outdated production capital.

In conclusion, about reforming property taxes. In particular, with regard to the property tax of organizations, it is proposed to provide a benefit for newly introduced technological equipment with an investment amount of at least 30 million rubles. for a period of at least 5 years. This step will further stimulate the renewal and replenishment of fixed assets of industrial enterprises, primarily high-tech ones.

3.2 Proposals of Russian economists

Nowadays, many proposals are being made to partially eliminate certain shortcomings in the types of taxes under consideration, but they, it seems, will not provide radical improvements. The competitiveness of the Russian economy on the world market remains extremely low, and in the conditions of globalization there is no chance of its strengthening. Therefore, according to V.A. Kashin, there is only one way left in tax policy - to replace existing taxes that are brakes with new taxes that accelerate development. Let's look at them in more detail.

The first of the proposed taxes is a general progressive tax on spending, proposed 50 years ago by the British economist Nicholas Kaldor instead of an income tax. This tax is not yet applied anywhere.

Compared to the current personal income tax, the expense tax eliminates several shortcomings inherent in the first tax.

Firstly, the new tax automatically stimulates private savings (a source of investment and the main condition for economic growth) - the tax on personal income equally taxes both consumption and accumulation.

Secondly, the tax on expenses is socially more fair, since the relative level of well-being of a citizen is determined precisely by expenses (both in terms of quantity - by the amount of expenses, and by quality - by the share of expensive goods in them), and not by income (in his youth a person can work especially hard). intensively to catch up with the wealth gap with older generations, and he saves more than he spends).

Thirdly, in modern conditions it is much easier to control citizens’ expenses than their income, which makes it possible to save on tax control costs. At the same time, if you set a sufficiently high non-taxable minimum (about 7 thousand rubles per person per month) and a moderate gradation of tax rates (for example, 15%, 25% and 40%), then in fact only “excess” consumption will have to be controlled ( expenses for the purchase of vehicles, real estate, antiques, etc.), the objects of which are either subject to mandatory registration or are voluntarily insured by citizens.

The second tax of the three proposed is a tax on income withdrawn from an enterprise. It should replace the corporate income tax, which today is progressively losing its fiscal significance. The new tax is easy to administer - all income and capital withdrawn from the business turnover of the enterprise are subject to taxation - dividends, return of capital to shareholders, loans to managers and shareholders, etc. - everything that does not concern the costs of materials, wages to employees (but excluding income disguised as wages) and the payment of loans. In fact, such a tax exists in almost all countries - in the form of a “withholding tax”. All that remains is to extend the regime of this tax to all income withdrawn from the enterprise (at the level of 25%).

The proposed tax is devoid of the disadvantages known to income tax:

there is no need to interfere with the accounting of the enterprise and use special control methods to capture the net profit of the enterprise;

there is no need to apply a significant number of benefits for this tax;

there is no need to apply special tax accounting for depreciation, as well as to introduce and maintain a whole system of measures to mutually regulate the profit tax and income tax regimes - in general, maintaining different tax regimes in relation to business profits.

And finally, the third tax is the well-known turnover tax, which must be levied on the revenue of any enterprise of all types of property - at rates of up to 5% (with possible gradation: 3% - federal tax, up to 2% - a surcharge established by local authorities authorities). This tax is easy to administer, simple and efficient to collect. The base of this tax is wider than the sales tax (any turnover, not just in the retail chain), it is free of returns and the need to combine different tax regimes: it does not require the use of any special tax reporting. It is also important to note that the collection of this tax is carried out in a simplified manner - by deducting the tax amount by the bank when making payments, and in most cases, taxpayers can be spared from providing consolidated returns for this tax.

The general justifications for the transition to the specified unified tax collection system have long been well known.

Firstly, most modern taxes are collected in the form of advance payments and recalculations for them are classified as tax relations, which excludes the possibility of refunds.

Secondly, the treasury system is adapted to the implementation of budget expenditures, and not the collection of budget revenues.

And most importantly, the proposed tax collection system significantly increases tax discipline.

Conclusion

In modern conditions, one of the most important levers regulating the financial relations of enterprises with the state in the context of the transition to a market economy is the tax system. It is designed to provide the state with the financial resources necessary to solve the most important economic and social problems. Through taxes, benefits and financial sanctions, which are an integral part of the taxation system, the state influences the economic behavior of enterprises, while trying to create equal conditions for all participants in social reproduction. Tax methods of regulating financial and economic relations in combination with other economic levers create the necessary prerequisites for the formation and functioning of a single integral market that contributes to the creation of market relations.

By introducing taxes, the state withdraws part of their income from enterprises for its own benefit. The implementation of the fiscal function of taxes, associated with the formation of the revenue side of all parts of the budget system, ensures the redistribution of national income and creates conditions for effective public administration.

So, let's summarize the results of this course work:

Taxes provide the state with the monetary resources necessary for the development of the country's public sector. Taxes can act as an effective financial regulator. The state redistributes tax revenues (income) collected in budgets in favor of programs requiring funding.

Russia has a three-tier taxation system, including federal taxes, taxes of constituent entities of the Russian Federation, and local taxes. The three-tier taxation system most rationally and strictly assigns certain taxes to the administration of each level so that the funds that support its activities directly go to the corresponding treasury.

The Russian tax system is still imperfect and needs improvement. The main directions for improving the tax system include reducing the tax burden, optimal distribution of funds between budgets of various levels, and increasing the efficiency of the economic function of taxes. The instability of the tax system does not allow attracting investors to Russian enterprises and negatively affects the economic and social dynamics of society.

The issues of tax administration and the imperfection of the main taxes (personal income tax, corporate income tax and VAT) also remain relevant.

The problem of improving the tax system is very significant at the moment, as evidenced by the proposals of Russian economists to optimize taxation. Thus, entrepreneurs of the Russian Chamber of Commerce and Industry highlight, among others, the following reform paths: creating conditions for the development of small and medium-sized businesses (including innovative enterprises), weakening the tax burden of the largest taxpayers, improving VAT, introducing a new depreciation policy, etc. A more radical path is also proposed, from the point of view of V.A. Kashin, is the creation of a new tax system to replace the old one. The new unified system, according to the author, is more effective and optimal for modern conditions of economic development.

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Tax Classification of taxes Structure of the tax system of the Russian Federation Principles of taxation Laffer curve.

Presentation on the topic: "Taxes"— Presentation transcript:

2 Tax Classification of taxes Structure of the tax system of the Russian Federation Principles of taxation Laffer curve

3 A tax is a mandatory fee levied by the state from business entities (firms, organizations) and citizens in the manner and under the conditions established by legislative acts.

4 Taxes By subject By the nature of tax rates By method of collection

5 Indirect Direct When paying direct taxes, the one whose actions or income is taxed pays. In indirect taxation, the taxpayer and the person actually subject to taxation are different persons. By method of collection

6 Individuals (individual citizens) For example: income tax, property tax Legal entities (firms, organizations) For example: income tax By subject

7 Progressive is a tax whose rate increases as the tax base grows. A proportional tax, the rate of which does not change as the tax base grows. A regressive tax is a tax whose rate decreases as the tax base grows. By the nature of tax rates

8 *P*P principles of taxation 1. Universality. Tax coverage of all economic entities. 2. Equal tension. The requirements for the amount of taxes are the same for everyone. 3. Stability. Constancy of tax rates and types of taxes over time. 4. Commitment. Inevitability of tax payment. 5. Social justice.

9 *K*Curve Laffer M Tax revenue Tax rate, % A Increasing tax rates up to a certain point will lead to an increase in taxes collected. Further increases in taxes undermine incentives for productive activity.

10 *N*N tax system of the Russian Federation The entire set of taxes, fees, duties and other payments collected in accordance with the established procedure by government bodies from payers of legal entities and individuals on the territory of the country forms the tax system of the state. It is established by the Tax Code of the Russian Federation 146-FZ dated (part 1).

11 Russia has a three-tier tax system Tax system of the Russian Federation I. Federal level II. Regional level III. Local level

12 *I*I. Federal level Taxes paid to the state budget: Value added tax (VAT); Excise tax; Personal income tax; Corporate income tax; Mineral extraction tax; Water tax; State duty, etc.

13 II. Regional level Taxes paid to the budget of the Subjects of the Federation: Tax on property of organizations; Gambling tax; Transport tax.

14 III. Local level Taxes paid to local budgets (regions, districts): Land tax; Property tax for individuals.

15 Construct graphs of progressive, proportional and regressive taxation, if the level of income is plotted along the x-axis (OX), and the tax rate along the ordinate axis (OU).

Tax system of the Russian Federation - presentation

Presentation on the topic: "Tax system of the Russian Federation" - Presentation transcript:

1 “There is nothing inevitable in the world except death and taxes” Benjamin Franklin “There are no good taxes” Winston Churchill

2 The tax system is understood as a set of taxes, duties and fees levied on the territory of the state in accordance with Tax legislation, as well as a set of tax authorities, norms and rules that determine the powers of the parties involved in tax legal relations. Tax authorities are the Federal Service of the Russian Federation for Taxes and Duties and its divisions. The main task of the tax authorities is to control the correctness of calculation, completeness and timely payment of taxes.

3 Require documents from taxpayers or tax agents; Conduct tax audits; Conduct an inspection of the taxpayer’s premises used to generate income, conduct an inventory of the taxpayer’s property; Suspend transactions on taxpayer accounts in case of failure to pay taxes on time; Collect arrears of taxes and penalties; Involve specialists, experts, translators to conduct tax audits; Bring claims to the courts against taxpayers; Determine the amount of taxes by calculation in the event of taxpayers’ refusal to allow tax authority officials to inspect premises used for generating income, failure to submit the documents necessary for tax calculation to the tax agent for more than two months, etc.

4 In the tax system of the Russian Federation there are also fees, which are understood as a mandatory contribution, the payment of which is one of the conditions for the performance of legally significant actions in relation to the payers of fees by state local government bodies, including the granting of certain rights or the issuance of permits (licenses).

5 Types of taxes Federal taxes and fees Regional Local VAT; Excise taxes; personal income tax; Income tax; tax on the reproduction of the mineral resource base; tax on subsoil use; tax on additional income from hydrocarbon production; fee for the right to use objects of the animal world; forest tax; water tax; federal licensing fees; environmental tax; State and customs duties. VAT; Excise taxes; personal income tax; Income tax; tax on the reproduction of the mineral resource base; tax on subsoil use; tax on additional income from hydrocarbon production; fee for the right to use objects of the animal world; forest tax; water tax; federal licensing fees; environmental tax; State and customs duties. organization property tax; gambling tax; transport tax. organization property tax; gambling tax; transport tax. Land tax; Property tax for individuals; Advertising tax; Sales tax. Land tax; Property tax for individuals; Advertising tax; Sales tax.

6 Federal taxes and fees are established by the Tax Code (TC) and are obligatory for payment throughout the Russian Federation; Regional taxes and fees are established by the Tax Code of the Russian Federation and the laws of the constituent entities of the Federation, are introduced in accordance with the Code and are mandatory on the territory of the relevant constituent entities of the Federation; Local taxes and fees are established by the Tax Code and regulatory legal acts of representative bodies of local self-government, are put into effect in accordance with the Code and are obligatory for payment in the territories of the relevant municipalities. Regional or local taxes that are not provided for by the Tax Code of the Russian Federation cannot be established.

8 They are classified: direct and indirect (according to the nature of tax withdrawal); federal, regional, local (by levels of government); taxes from legal entities and individuals (by taxation subjects); proportional, progressive and regressive (depending on what share of income the high-income taxpayer pays); according to the intended purpose of the tax (general, special).

9 Direct taxes - taxes that are directly related to the result of economic and financial activities, capital turnover, increase in property value, growth of the rental component, etc., i.e. directly with the object of taxation. Direct taxes include: income tax, profit tax, resource payments, property taxes, the possession and use of which serve as the basis for taxation. Direct taxes are difficult to pass on to the consumer. Indirect taxes are taxes that are an addition to the price. Indirect taxes are passed on to the final consumer. Indirect taxes are also called unconditional, because they are not directly related to the taxpayer’s income and are levied regardless of the final results of activity or profit.

10 1. A regressive tax is characterized by charging a higher percentage on low incomes and a lower percentage on high incomes. 2. Proportional tax, takes the same portion of any income (single rate for income of any amount). 3. A tax is considered progressive if, as income increases, the tax rate increases

11 General taxes are used to finance expenditures of the state and local budgets without being assigned to any specific type of expenditure. Special taxes have a specific purpose (deductions for social needs, contributions to road funds, transport tax, etc.)

Taxes and tax system of the Russian Federation

Taxes and tax system of the Russian Federation

Description of the presentation by individual slides:

Characteristic features of tax as a payment - mandatory - individual gratuitousness - alienation of funds - focus on financing the activities of the state

Elements of tax Object of tax - Tax rate Subject of tax - Tax base Tax agent - Tax benefit Source of tax - Tax salary Scale of tax - Tax period Unit of tax

Classification of taxes According to the method of collection Depending on the collection authority Depending on the level of the budget Depending on the order of use Direct taxes Indirect taxes Federal taxes Regional taxes Local taxes Assigned taxes Regulatory taxes General taxes Targeted taxes

Federal taxes - VAT Corporate income tax Excise tax Personal income tax State duty Mineral extraction tax Water tax Collection for the right to use animals and aquatic biological resources

Regional taxes - Organizational property tax Transport tax Gambling tax

Local taxes Land tax Personal property tax

Methods of collecting tax Withdrawal of tax before the owner receives income (at the source of income) Cadastral Declaration

Types of tax system - Scheduled tax system - Global tax system

Principles of the tax system The principle of uniformity of taxation The principle of certainty and accuracy of taxes The principle of convenience of taxation The principle of economy (efficiency)

Elements of the tax mechanism tax information; tax planning and forecasting; tax regulation; tax law; tax control.

Value added tax Taxpayers VAT Tax base Tax rates (0%, 10%, 18%)

Excise taxes Excise tax payers Tax base Tax period Tax rates (Article 193 of the Tax Code of the Russian Federation)

Corporate income tax Taxpayers NP Tax rate Mechanism for generating and distributing profits

Mechanism for the formation and distribution of profit Sales volume Revenue without VAT (18%) - Full cost = Profit from sales + Non-operating income (from rent, etc.) - Non-operating expenses (% per loan) = Profit before tax - Income tax (20%) = Net profit - Payments from net profit: credit, tax penalties, etc. = PE remaining at the disposal of the enterprise: 1. Accumulation fund for the reproduction of public funds and working capital 2. Consumption fund - social payments - dividends 3. Reserve fund (mandatory for JSC)

Special tax regimes Simplified taxation system Unified tax on imputed income Unified agricultural tax

Presentation for an economics lesson (grade 10) on the topic:
Taxes

The first lesson on the topic “Taxes”. The following concepts are considered: tax, tax classification, types of taxation, tax system, levels of the tax system of the Russian Federation.

Preview:

Slide captions:

TAXES Economics teacher GBOU secondary school No. 517 Yazvenko Svetlana Aleksandrovna

Tax Classification of taxes Structure of the tax system of the Russian Federation Principles of taxation Laffer curve

A tax is a mandatory fee levied by the state from business entities (firms, organizations) and citizens in the manner and under the conditions established by legislative acts. FURTHER BACK

Taxes By subject By nature of tax rates By method of collection BACK

Indirect Direct When paying direct taxes, the one whose actions or income is taxed pays. In indirect taxation, the taxpayer and the person actually subject to taxation are different persons. By charging method BACK FORWARD

Individuals (individual citizens) For example: income tax, property tax Legal entities (firms, organizations) For example: income tax By subject BACK FORWARD

Progressive is a tax whose rate increases as the tax base grows. A proportional tax, the rate of which does not change as the tax base grows. A regressive tax is a tax whose rate decreases as the tax base grows. By the nature of tax rates BACK FORWARD

Universality. Tax coverage of all economic entities. Equal tension. The requirements for the amount of taxes are the same for everyone. Stability. Constancy of tax rates and types of taxes over time. Commitment. Inevitability of tax payment. Social justice. Principles of Taxation BACK FORWARD

Laffer curve M 100 0 Tax revenue Tax rate, % A BACK FORWARD

The entire set of taxes, fees, duties and other payments levied in the prescribed manner by government bodies from payers - legal entities and individuals on the territory of the country forms the tax system of the state. It is established by the Tax Code of the Russian Federation No. 146-FZ of July 31, 1998 (Part 1). Tax system of the Russian Federation BACK FORWARD

Russia has a three-tier tax system Tax system of the Russian Federation I. Federal level II. Regional level III. Local level BACK FORWARD

Taxes paid to the state budget: Value added tax (VAT); Excise tax; Personal income tax; Corporate income tax; Mineral extraction tax; Water tax; State duty, etc. BACK FORWARD I. Federal level

II. Regional level BACK FORWARD Taxes paid to the budget of the Subjects of the Federation: Tax on property of organizations; Gambling tax; Transport tax;

III. Local level Taxes paid to local budgets (regions, districts): Land tax; Property tax for individuals. BACK

Homework Construct graphs of progressive, proportional and regressive taxation if the level of income is plotted along the x-axis (OX) and the tax rate along the ordinate axis (OU).

On the topic: methodological developments, presentations and notes

Development of a class lesson on the topic “Tax. Tax Code" will help the class teacher explain to children what "tax" and "tax code" are.

Presentation on the topic “Taxes and Budget” for social studies and economics lessons. Contains educational material: can be used in both electronic and paper versions.

This material can be used in a social studies or economics lesson in high school on the topic “Taxes.”

The booklet reflects the didactic goals of the project, the history of the tax system, the main starting points of the project and the essence of the tax system.

The notes of the proposed classes are compiled in such a way as to contribute to the formation of the foundations of financial literacy among middle-level students, to consolidate the ability to.

Work programs: PM 01 - Documentation of business transactions and accounting of the organization's property PM 02 - Accounting of sources of property formation, performance of work on inventory.

Lesson on the integrated application of knowledge and skills (consolidation lesson) Subject results. Learn to: characterize the state’s tax policy, understand the need for timely payment of taxes.

Presentation on the topic: Taxes and the tax system of the Russian Federation

Finance and credit Topic 5. Taxes and the tax system of the Russian Federation

Essence of tax Tax is understood as a mandatory, individually gratuitous payment levied on organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management for the purpose of financial support for the activities of the state and (or) municipalities.

Characteristic features of tax as a payment: obligatory nature, individual gratuitousness, alienation of funds, focus on financing the activities of the state

Functions of taxes - fiscal; - regulating.

Elements of tax Object of tax - Tax rate Subject of tax - Tax base Tax agent - Tax benefit Source of tax - Tax salary Tax scale - Tax period Tax unit

Classification of taxes According to the method of collection Depending on the collection authority Depending on the level of the budget Depending on the order of use Direct taxes Indirect taxes Federal taxes Regional taxes Local taxes Assigned taxes Regulatory taxes General taxes Targeted taxes

Federal taxes - VATTax on the profits of organizationsExcisesNDFLState dutyMETWater taxFees for the right to use animals and aquatic biological resources

Regional taxes - Organizational property taxTransport taxGaming business tax

Local taxes Land tax Tax on property of individuals

Methods of collecting tax Withdrawal of tax before the owner receives income (at the source of income) Cadastral Declaration

Tax system The tax system is a set of all taxes and fees, methods and principles of their construction, methods of their calculation and collection, tax control established by law.

Types of tax system - Scheduled tax system - Global tax system

Principles of the tax system Principle of uniformity of taxation Principle of certainty and accuracy of taxes Principle of convenience of taxation Principle of economy (efficiency)

Tax mechanism Tax mechanism is a set of all means and methods of an organizational and legal nature aimed at implementing tax legislation

Elements of the tax mechanism: tax information; tax planning and forecasting; tax regulation; tax law; tax control.

Value added tax VAT payersTax baseTax rates (0%, 10%, 18%)

Excise taxes Excise tax payersTax baseTax periodTax rates (Article 193 of the Tax Code of the Russian Federation)

Corporate income tax Taxpayers NPTax rateMechanism for the formation and distribution of profit

Mechanism for the formation and distribution of profit Sales volume Revenue without VAT (18%) - Total cost = Profit from sales + Non-operating income (from rent, etc.) - Non-operating expenses (% per loan) = Profit before tax - Income tax ( 20%) = Net profit - Payments from net profit: credit, tax penalties, etc. = State of emergency remaining at the disposal of the enterprise: 1. Accumulation fund for the reproduction of public funds and working capital2. Consumption fund - social payments - dividends3. Reserve Fund (mandatory for JSC)

Special tax regimes Simplified taxation system Single tax on imputed income Single agricultural tax

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Description of the presentation by individual slides:

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Tax is a mandatory, individual, non-repayable payment levied on organizations and citizens in the form of alienation of funds belonging to them by right of ownership, in order to finance the activities of the state (Clause 2 of Article 8 of the Tax Code of the Russian Federation ). A fee is a mandatory fee levied on organizations and individuals, the payment of which is one of the conditions for government agencies and local governments to carry out legally significant actions in relation to fee payers, including the granting of certain rights to issue permits ( licenses) (clause 2 of article 8 of the Tax Code of the Russian Federation).

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Necessity of taxes: Taxes as a result of seizure become the property of the state and are used by it to perform political, economic, foreign economic, defense, social and other functions. With the help of taxes, the state achieves a relative balance between social needs and the resources to satisfy them.

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Functions of taxes: Fiscal; Regulatory; Stimulating; Distribution; Test.

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The fiscal function is manifested in providing the state with the financial resources necessary to carry out its activities. This is a basic function characteristic of all states at various stages of development. Through it, the central monetary fund of the state is formed. With the development of market relations, the importance of the fiscal function increases.

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Regulatory function State regulation is carried out in two main directions: regulation of market and commodity-money relations. regulation of the development of the national economy and social production in conditions when the main objective economic law operating in society is the law of value.

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Stimulating function With the help of taxes, benefits and sanctions, the state stimulates the technical process and socio-economic activity of priority areas for the state, increases the number of jobs.

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Distribution (redistribution) function Through taxes, funds are concentrated in the budget, which are then directed to solving national economic problems, both production and social, financing large intersectoral, complex target programs - scientific, technical, economic, etc. The redistributive function of the tax system has a pronounced social character.

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The control function contributes to the quantitative and qualitative reflection of the progress of the distribution process, allows you to control the completeness and timeliness of tax revenues to the budget and ultimately allows you to determine the need to reform the tax system.

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The tax mechanism is a set of organizational and legal forms, methods and forms of state management of taxation through a system of various superstructure instruments (tax rates, tax benefits, methods of taxation).

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The internal structure of the tax mechanism can be expressed by the following diagram: Tax mechanism Tax planning and forecasting Tax management and tax control Tax regulation

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Tax planning and forecasting is an assessment of economic and reproduction situations for the past period, an assessment of the prospects for economic development and, on the basis of this, the development of a taxation concept, legislative consolidation of the taxation procedure and approval of the tax budget. Tax forecasting is the determination of the economically justified amount of tax revenues payable by a specific taxpayer.

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Tax regulation provides an economic impact on investment processes, updating technologies in industries, balancing the budget, and self-regulation within deductions. The tax regulation system is a set of measures to ensure the current process of maneuvering financial resources within the tax system.

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Tax management and tax control are carried out by a staff of specialists using special techniques and methods, including tax incentives, which have two sides - benefits and sanctions. Tax control is carried out over the correctness of deductions, timeliness and completeness of receipt of taxes and payments to the budget and extra-budgetary funds from legal entities and individuals. Control by tax authorities begins with the registration of taxpayers with the tax authorities.

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Basic elements of tax object; subject; source of tax; tax rate; tax benefit; payment deadline; tax salary, etc.

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tax object - property or income subject to taxation, measurable quantitatively, which serves as the basis for calculating tax; subject – taxpayer, i.e. an individual or legal entity who is obliged to pay tax in accordance with the law; source of tax – income from which the tax is paid; tax rate is an important element of tax, which determines the amount of tax per unit of taxation (monetary unit of income, unit of land area, unit of measurement of goods, etc.);

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tax benefit – full or partial exemption of the payer from tax; payment deadline - the period within which the tax must be paid and which is stipulated in the legislation, and for its violation, regardless of the taxpayer’s guilt, a penalty is charged depending on the overdue period; tax salary is the amount of tax paid by a taxpayer from one taxable object.

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Classification of taxes and fees Based on the object of taxation, existing tax payments and fees can be divided into types: taxes on income (revenue, profit, wages); taxes on property (enterprises and citizens); taxes on certain types of transactions, transactions and activities (tax on transactions with securities, license fees).

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According to the formation mechanism, taxes are divided into direct and indirect. Direct taxes are taxes on income and property: personal income tax (NDFL) and corporate income tax; for social insurance and wages and labor (so-called social taxes, contributions); property taxes, including taxes on property, including land and other real estate, etc. They are levied on a specific individual and legal entity.