The tax system of any state is:

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

Secondly, a system of laws, decrees and by-laws regulating the procedure for calculating and paying 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 their payment.

As is known, the tax system Russian Federation consists of three groups of taxes in accordance with the levels of government structure - federal taxes, regional taxes (taxes of republics within the Russian Federation, taxes of territories, regions, autonomous regions, autonomous districts) and local taxes and fees.

TO federal taxes The Russian Federation includes VAT, excise taxes on certain types and groups of goods, tax on transactions with securities, customs duties, deductions for the reproduction of the mineral resource base, payments for use natural resources, tax on profits of enterprises and organizations, income tax individuals and some others .

The main tax source of income for the consolidated budget of Russia is VAT. More than 28% of tax revenues of the budget system are generated from its revenues. For federal budget its role is even more significant - more than 43%. The second most important and large-scale revenue for the consolidated budget is income tax (its share is slightly less than 22%). In the federal budget revenues, income tax plays a less significant role (slightly less than 16%), but in the budget revenues of the constituent entities of the Federation its role is significant - 28%.

In third place in terms of importance and volume of revenue - income tax from individuals (since 2001 - personal income tax) - slightly less than 12%. This tax plays a very significant role in generating budget revenues of the constituent entities of the Federation - it accounts for almost 20% of the tax revenues of this component of the budget system. Customs duties form more than 8% of consolidated budget revenues and more than 16% of federal budget revenues. The budgets of the constituent entities of the Federation do not receive funds from this type of tax payments.

Thus, within the Russian tax system dominate indirect taxes(12.2% of GDP). The share of direct taxes is significantly lower - only 8.9% 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 (almost 80% of its tax revenues). The budgets of the subjects of the Federation are much more focused on direct taxes. The share of the latter in their tax income is almost 59%.

This paper examines federal taxes: corporate income tax, value added tax. Let us consider their economic essence in more detail.

Profit tax (income) belongs to the group of direct and proportional taxes (Table 1). It ranks second among revenue sources of budgets of all levels after indirect taxes. However, for the period from 2003 to 2006. there is a tendency towards a decrease in this share from 19.8 to 17.5%. Based on the quarterly results of budget execution for 2006. specific gravity income tax in the total amount of budget revenues is relatively stable, it was approximately the same share as was assumed in the Budget Law for 2006.

Table 1 - Place of income tax in budget revenues of the Russian Federation (trillion rubles)

Budget revenues
1. Total received
to the federal budget
to territorial budgets
2. Income tax, total
to the federal budget
to territorial budgets
3. Share of income tax in budget revenues, total (%)
to the federal budget
to territorial budgets

The income tax as a direct tax must fulfill its main functional purpose - to ensure the stability of investment processes in the production of products (goods and services), as well as the legal increase of capital. The fiscal function of income tax is secondary. In the tax system of the Russian Federation, in accordance with the provisions of the Law of the Russian Federation “On the Fundamentals of the Tax System in the Russian Federation”, income tax is defined as a federal tax distributed in the proportion established by the Law of the Russian Federation of April 15, 1993 No. 4807-1 “On the Fundamentals of Budgetary Rights and rights to formulate extra-budgetary funds...". Therefore, income tax is regulatory. The collection of income tax is carried out in accordance with the provisions Tax Code RF, which provides for the tax procedure in the context of the following sections: payers; object of taxation; tax rates and the procedure for its transfer to the budget; tax benefits; the procedure for calculating and deadlines for paying taxes; taxation of certain types of income (profit) of enterprises.

The object of income taxation is the final cost result of the activity of an economic entity. This result is considered to be the adjusted amount of revenue from the production of goods (works, services): “the object of taxation is the gross profit of the enterprise...”. In accounting, the concept of “gross profit” does not exist, and the tax calculation takes into account balance sheet profit, adjusted to the values ​​​​specified in tax legislation. Forming the balance sheet profit of an enterprise (firm) is a complex process. When calculating the financial result of a company's activities, a lot of data on profits and losses is taken into account, recorded in numerous accounting details, reflecting the specifics of financial and economic operations and the features of calculating these amounts.

The procedure for forming the composition of costs attributable to production and distribution costs also determines the volume of taxable profit. This procedure is regulated by special regulations. In addition to these norms, special regulations apply to consumer cooperation organizations, banks, and insurance companies, which determine costs in accordance with their specific activities. The tightening of requirements for the timely and complete payment of taxes to the budget is evidenced by the introduction of taxpayer identification numbers into tax practice. Taxpayers since January 1, 1996, in all cases without exception, indicate their identification numbers in settlement and payment documents for the transfer of budget funds to finance expenses at all stages of their passage to budget recipients, as well as in the line “Recipient” for the transfer of taxes and other payments to budget revenues of all levels and state extra-budgetary funds. This practice is used all over the world, and its implementation in Russian system tax relations should be assessed positively.

The methodology for calculating profit (income) tax has been adjusted several times since the release of the RF Law “On Profit Tax”. Practice has shown that when calculating income tax, enterprise accountants experienced the greatest difficulties when compiling calculations of tax amounts and reflecting in it the actually identified level of costs attributable to the cost of goods sold. Income tax rates are differentiated depending on the type of activity of business entities (Table 2).

Table 2 - Rates (basic) for income tax

The most typical mistakes, and often deliberate actions with the aim of reducing taxable profit, are: failure to take into account individual costs as part of production and distribution costs; incorrect classification of fixed assets, for example, as low-value and wearable items and vice versa; incorrect calculation of depreciation and depreciation amounts; incorrect application of standards for the formation of state extra-budgetary funds; attributing to other expenses amounts not provided for in the list of such expenses in accounting and tax legislation, etc. The issues of forming amounts for tax purposes from non-operating transactions are complex. Many violations of tax legislation regarding income tax are revealed during checks of the correct application of preferential regimes for certain types of activities, groups of payers, and areas for using profits. These violations are associated both with the complexity of calculating preferential profits, insufficient professional training of accountants, and with the inconsistency of the provisions of regulatory tax acts themselves.

The main place in the domestic tax system is occupied by indirect taxes. Currently, these include: value added tax (VAT), excise taxes and duties, tariff and customs duties, import and export duties and fees. The most significant role both in the composition of these taxes and fees, and in the composition of revenue sources of budgets of all levels, is played by VAT. The imposition of this tax covers both trade turnover in the domestic market and the turnover arising in the implementation of foreign trade activities of Russia with neighboring countries and far abroad. Value added taxation is one of the most important forms of indirect taxation. VAT is often called a “European” tax, paying tribute to its role in the formation and development of the Western European integration process. In the member countries of the European Union, VAT is the most important source of the revenue base of the EEC budget. In 1979, they agreed on the size of the VAT tax base and created a joint fund of funds, replenished by annual contributions within 1% of VAT. Tax rates in these states range from 5 to 33.3%. Introduced in 1954 in France, VAT based on the transformation of turnover tax VAT began to be applied in other countries as a tax on production.

Despite the fact that VAT is actively used in the implementation of fiscal policy, it also has certain stimulating functions. So, in European countries funds invested in fixed capital are exempt from tax; banks and financial institutions do not pay tax, educational establishments, doctors and lawyers, people renting housing. The characteristic of the most “neutral” tax was strengthened behind it. Governments of many foreign countries They are trying to cover the budget deficit primarily by increasing VAT revenues, since the strengthening of the progressive nature of income taxation, which was practiced in the past in similar cases, negatively affected the accumulation process and business activity in general. IN Russian practice In economic management, VAT was introduced by the Law of the RSFSR of December 6, 1991 No. 1992-1, as amended on March 17, 1997, as an integral part of the price in order to regulate supply and demand on the commodity market. The experience of applying VAT has highlighted a number of negative aspects regarding the methodology for its formation. The role of VAT in regulating the economy and generating budget revenues turned out to be insufficiently significant (Table 3).

Table 3 - Place of VAT in budget revenues of the Russian Federation (trillion rubles)

Budget revenues
1. Total receipts:
to the federal budget
to territorial budgets
2. Value added tax
to the federal budget
to territorial budgets
3. Share of VAT in the total amount of budget revenues, %
to the federal budget
to territorial budgets

From the data in table. 3 it follows that during the period from 2003 to 2006, the share of VAT in the total amount of tax revenues to the budget increased from 24.9 to 33.1%. In 2006, the share of its revenues to the Russian budget was planned at 39.5%, which is 6.4% higher than the level of tax revenues in 2005.

The assessment of the place and role of VAT is ambiguous: practitioners believe that this tax provides budgetary needs in the best possible way, while analysts criticize this tax for being too fiscal and excessively high rates. VAT fits organically into the models of Western economic systems and plays an important role there in regulating commodity demand. This tax is an integral element of the tax systems of more than 60 countries around the world. Western practice of using VAT shows that this tax provides a stable and broad base for budget formation due to its versatility. VAT plays an important role as a leveler of cost fluctuations in the economy, provided there is a balance between monetary demand and product supply, which has developed in a natural market way, as well as when there is saturation commodity markets and a relatively stable inter-industry rate of profit, free flow of capital. In Russia, VAT was introduced to replace and provide support for the abolished turnover taxes (VST) and sales tax (NSPT). In tax practice industrially developed countries As a rule, two taxes of the same type do not exist at the same time, since this violates the economic meaning of tax legal relations.

In Law of the Russian Federation No. 1992-1, this tax is defined as a form of withdrawal to the budget of part of the added value that is created at all stages of production and circulation and is defined as the difference between the cost of goods (work, services) sold and the cost of material costs attributable to production costs and appeals. The interpretation of the VAT tax base contained in the Law does not at all coincide with the methodological provisions regarding this base that guide practice. In domestic accounting registers there is no procedure for reflecting the amount of added value, and, therefore, it is almost impossible to reliably determine taxable turnover. To eliminate the negative social consequences of the application of VAT, since 1993, rates have been reduced to 20% for industrial goods and to 10% for certain types of goods. However, this step did not eliminate the deformations that were inherent in the VAT.

From the point of view of collection technology, VAT partially duplicates income tax. Both of these taxes have an initial tax base - revenue from the production of products (works, services), i.e. one source financial resources enterprises are taxed twice. Solving this problem requires drastic measures - changing the methodology for calculating VAT or abolishing income tax. Many economists clearly negatively assess the practice of taxing value-based results as contrary to the fundamentals market management.

Calculation of VAT is a complex procedure; it varies depending on the content of financial and economic transactions, the purpose of commercial transactions, and the industry specifics of the business. A distinctive feature of VAT calculation since 1997 is the approach of the methodology to the models used in European countries. The introduction of invoices when determining the amount of tax received in the value of inventory items and the amount of tax accrued on products sold brought the domestic practice of calculating VAT closer to the invoice method.

The use of invoices from January 1, 1997 was introduced into tax proceedings in accordance with Decree of the President of the Russian Federation of May 8, 1996 No. 685 “On the main directions of tax reform in the Russian Federation and measures to strengthen tax and payment discipline.” The rules for preparing invoices are contained in Decree of the Government of the Russian Federation dated July 29, 1996 No. 914 “On approval of the procedure for maintaining invoice journals for value added tax calculations” and instructions of the same name from the Ministry of Finance of the Russian Federation and the State Tax Service of the Russian Federation.

The introduction of invoices does not mean the establishment of a special method for calculating VAT at the time of shipment. This method was used before the introduction of invoices. With their introduction, control over the promotion of goods is strengthened, and, consequently, over the completeness of tax calculation and the correctness of attributing its amounts to the budget.

The Russian Federation has three levels of tax collections: regional, local and federal. Each type of tax has certain characteristics, but their main division is carried out according to the place of distribution. Fees of a federal nature are collected throughout Russia. The Tax Code of the Russian Federation establishes the procedure and features of their payment. Today we will talk in more detail about the payment of federal taxes to the treasury, their list and the nuances of calculation.

According to Article 12 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), federal taxes are all fees levied on taxable subjects throughout the entire territory of our country. The money raised in this way goes to the federal budget of the Russian Federation and is spent annually for the benefit of the state by decision of the Ministry of Finance.

The procedure and features of paying federal taxes are determined by one single legislative act - the already mentioned Tax Code. All provisions regarding these fees are regulated by the main tax regulatory document. The same regional and local taxes can be regulated by other legislative acts, which is one of the differences between fees of different types.

At its core, federal taxes are highest level in the taxation system of the Russian Federation. Replenishing the budget of the same name, these fees represent its main and most important filler. The specific properties of federal taxes, in contrast to other levels of taxation, are:

• The obligatory nature of their payment to the treasury, implemented in accordance with the Tax Code of the Russian Federation (with the exception of certain types of fees, from which specific groups of taxpayers are exempt).
• Full transfer of collected funds to the federal budget of the country (only a few types of fees are distributed in a different order, for example: distributed between the regional and federal budgets in a ratio of “9 to 1”).
• A fixed and rarely changed list.

The procedure for paying federal taxes is fully defined by the Tax Code of the Russian Federation and depends on their specific type. In other aspects, this level of taxation is implemented in a standard manner for this understanding and has no profile features.

List of current fees

In general, the essence of federal taxes is extremely simple. All of them represent fees to the federal budget of the Russian Federation and are clearly regulated by the Tax Code. The main list of these taxes does not change for a long period of time and is presented:

As you can see, all federal taxes belong to the group of standard budget payments. Most of them are clearly justified in Part 2 of the Tax Code, so it’s quite easy to understand the essence of paying such fees and the features of the process. It is enough to refer to the relevant provisions of the main tax act in the legislation of the Russian Federation.

Types of federal taxes, their rates and objects of taxation

The list of federal taxes is small and has a fixed form. Despite this, the classification of these fees is truly broad. The main division of federal taxes is implemented according to the object of taxation. Currently there are fees levied on:

• taxpayer income (income, individual entrepreneurs, etc.)
• fact of use of state property (water, subsoil resources, etc.)
• received by subjects tax law services when working with government agencies (when considering state duties)
• sales of goods and services (excise taxes, VAT)

On federal taxes - a concept in highest degree flexible. The procedure for determining it for each type of fee is determined by the Tax Code of the Russian Federation and depends on many factors. Fixed rates are subject to taxes of the following types:

• VAT – 0-18% (Article 164)
• Personal income tax – 13, 30 and 35% (Article 224)
• Collection from the profits of organizations - 20% (Article 284)

For other federal taxes, the tax rate is determined for each subject individually. Often the final type of bet is influenced by:

• taxpayer status and type
• provisions of the Tax Code of the Russian Federation regarding a specific fee
• type of dynamic indicators taken into account when calculating a certain tax

Tax rate is an extremely broad definition, so it is quite difficult to consider it in the context of this article. If you need to find out the rates of fees, you should refer to the relevant articles of the Tax Code of the Russian Federation, noted earlier.

In principle, most important information Federal taxes have come to an end. These fees are the basis of the federal budget of the Russian Federation, as they annually fill it with new and new injections. We hope that the presented material has enabled all readers of our resource to understand the essence of federal taxes and the features of this process.

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Content
Introduction

CHAPTER 2. Accounting for settlements of organizations for taxes and fees
2.1 Accounting for calculations of taxes and fees reimbursed from costs and other expenses of the organization

2.3 Accounting for calculations of taxes and fees paid at the expense of net profit

2.5 Monitoring the organization of settlements for taxes and fees
CHAPTER 3. Calculation of income tax using the example of Phoenix LLC
Conclusion
Bibliography

Introduction
Tax collection is the oldest function and one of the main conditions for the existence of the state and the development of society on the path to economic and social prosperity. As is known, taxes appeared with the division of society into classes and the emergence of statehood, as contributions from citizens necessary to maintain public authority. In the history of the development of society, not a single state has been able to do without taxes, since in order to fulfill its functions of meeting collective needs it requires a certain amount Money, which can only be collected through taxes. Based on this minimum size The tax burden is determined by the amount of state expenses to perform the minimum of its functions: management, defense, court, law enforcement - the more functions assigned to the state, the more taxes it must collect. The relevance of this topic lies in the fact that 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 effective functioning of the entire national economy depends on how well the taxation system is structured. It is the tax system that today has turned out to be, perhaps, the main subject of discussion about the ways and methods of reform, as well as sharp criticism. The purpose of the course work is to analyze the theoretical basis of taxation and monitor their practical implementation in the Russian tax system. Object of study: accounting of organizations' calculations for taxes and fees. Subject of the study: income tax of a specific organization, namely Phoenix LLC.

CHAPTER 1. Economic essence of taxation, functions, classification and system of taxes and fees in Russia, subjects of tax relations
Currently, taxes are an integral part of the financial systems of almost all countries in the world. The emergence and development of taxes goes back to ancient times. It is believed that taxes owe their origin to the emergence of such a phenomenon of social life as the state. It was with it, with its development and transformation, that many thinkers associated and associate it with the emergence of such an important economic category as “taxation,” the main function of which was initially to provide the state with the necessary resources.
The tax is 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 (Article 8 of Part I of the Tax Code of the Russian Federation ).
Currently, the tax system of the Russian Federation also provides for such an economic category as “fee”. The main difference between a fee and a tax is that a tax is levied on the basis of the principle of individual gratuitousness, while payment of a fee implies, under certain conditions, some compensation.
A fee is a mandatory contribution 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) ( Article 8 of Part I of the Tax Code of the Russian Federation).
The lists of taxes and fees are established by the Law of the Russian Federation “On the Fundamentals of the Tax System”. Federal taxes and fees include:
- value added tax;
- excise taxes;
- tax on personal income;
- unified social tax;
- corporate income tax;
- tax on property transferred by inheritance and gift;
- gambling tax;
- fees for the use of water bodies and others
Federal taxes are established by legislative acts of the Russian Federation and are levied throughout its territory.
Regional taxes and fees include:
-tax on property of organizations;
-property tax;
-road tax;
-transport tax;
-sales tax;
-regional license fees.
Local taxes and fees include:
- tax on property of individuals;
- land tax;
- advertising tax;
- license fee for the right to trade wine and vodka products;
- fee for opening a gambling business and others.
The function of a tax is a manifestation of its essence in action, a way of expressing its properties. IN economic theory distinguish both the functions of a separate tax and the functions of the tax system as a whole.
The first and most consistently implemented function of taxes is the fiscal function.
Through the fiscal function, the main social purpose of taxes is realized - the formation of financial resources of the state, accumulated in the budget system and extra-budgetary funds and necessary for the implementation of its own functions.
The regulatory function of the tax system is implemented through the effects of taxation, leading to changes in the areas of economic activity and their intensity. The implementation of the regulatory function pursues the goals of increasing economic efficiency and achieving social justice.
Increasing economic efficiency is achieved by limiting unproductive costs through the tax system (excise taxes on certain types of goods) and stimulating more effective use available resources (land tax, corporate property tax and others).
Achieving social justice is realized through a system of progressive taxation, as well as redistribution through the fiscal system of resources from the most affluent segments of the population to the least affluent.
The regulatory function of taxes has a number of properties that characterize the versatility of its role in the reproduction process. Initially, the regulatory function of taxes was purely fiscal in nature: to fill the state treasury in order to be able to support the army, the bureaucracy, and, over time, the social sphere. But since the state considered it necessary to actively participate in the organization of economic life in the country, it acquired regulatory functions that were carried out through the tax mechanism.
The stimulating function entails the activation of technical progress, an increase in the number of jobs, and investments in the relevant sectors of the national economy (the expansion of some industries and the reduction of others). For this purpose, costs for the introduction of new technology, charitable activities (certain amounts) are not subject to income tax, etc.
Some researchers, in addition to the above functions, also highlight the control function of the tax system. However, this function of the tax system is not always used and not fully used.
In principle, through the implementation of the control function, it becomes possible to quantitatively reflect tax revenues and compare them with the state’s needs for financial resources.
The implementation of the tax control function, its completeness and depth, to a certain extent depend on tax discipline. Its essence is that taxpayers (legal entities and individuals) pay taxes established by law on time and in full.
VAT payers are:
1. Organizations that have the status of legal entities, carrying out production and other commercial activities and are subject to mandatory registration with the tax authority at the location of the organization and at the location of each of its separate divisions.
2. Individual entrepreneurs who are subject to mandatory registration with the tax authorities at their place of residence.
3. Foreign organizations subject to registration with the tax authorities on the basis of a written application from a foreign organization at the location of its permanent representative offices in the Russian Federation.
The objects of taxation are:
1. Sales on the territory of the Russian Federation of goods (own production and purchased externally), work performed, services provided.
2. Import of goods into the customs territory of the Russian Federation.
3. Transfer of goods on the territory of the Russian Federation (performance of work, provision of services) for one’s own needs, expenses for which are not deductible when calculating the income tax of an organization, including depreciation charges.
4. Transfer of ownership of goods (results of work performed, services provided) free of charge to other organizations or individuals.
5. Sale of collateral and transfer of goods (results of work performed, services provided) under an agreement to provide compensation or novation.
The tax base is determined on the basis of the cost of goods (work, services) sold based on the applied prices and tariffs, without including VAT and sales tax. When calculating the tax base for goods and raw materials on which excise taxes are levied, the amount of excise taxes is included in it.
When determining the tax base, revenue from the sale of goods (work, services) consists of all income of the taxpayer associated with settlements for payment for the specified goods (work performed, services rendered), received by him in cash or in kind, including payment in securities.
When selling goods (work, services) at different tax rates, the tax base is determined separately for each type of goods (work, services) taxed at different rates. When applying the same tax rates, the tax base is determined in total for all types of transactions taxed at this rate.

CHAPTER 2. Accounting for the organization’s calculations for taxes and fees
2.1 Accounting for calculations of taxes and fees reimbursed from costs and other expenses of organizations
Land tax is the main type of land payments. It is regulated by Chapter 31 of the Tax Code of the Russian Federation.
Taxpayers are individuals and legal entities that have land plots on the right of ownership, on the right of perpetual use, on the right of lifelong ownership.
The object of taxation is land plots located within the municipalities on the territory of which the tax has been introduced.
The following areas are not recognized as an object:
- occupied by particularly valuable cultural heritage sites;
- land plots used for defense, security, customs needs;
- land plots within forest funds;
- land plots owned by the state.
The tax base is the area of ​​the land plot. Land tax is levied on an annual basis on the taxable land area. The taxable area includes land plots occupied by buildings and structures, areas necessary for their maintenance, as well as sanitary protection zones of objects, technical and other zones.
Registration of payers and calculation of land tax are carried out on the basis of documents certifying the right of ownership, possession or use (lease) of a land plot. Tax rates are set as a fixed amount per unit of land area.
Tax on occupied lands housing stock(state, municipal, public, cooperative, individual), as well as personal subsidiary plots, summer cottages, individual and cooperative garages within the city limits, within the established allocation standards, is charged from the entire area of ​​the land plot in the amount of 3% of the land tax rates, established for these administrative territorial entities.
The tax on part of the area of ​​summer cottages and individual garages located in cities and towns, in excess of the established norms for their allotment within the double norm, is levied at the rate of 15%, and above the double norm - at the full rates of land tax established for urban lands.
At the expense of costs, enterprises pay transport tax. Transport tax is regulated by Chapter 28, Part Two of the Tax Code of the Russian Federation.
Payers of transport tax are organizations and individuals on whom vehicles that are subject to taxation are registered. In accordance with Art. 83 of the Tax Code of the Russian Federation, taxpayers are subject to registration with the tax authorities, respectively, at the location of the organization, the location of its separate divisions, the place of residence of an individual, as well as the location of property owned by them real estate and vehicles subject to taxation.
The tax base for each object is determined separately. Depending on the engine power of the vehicles, the gross tonnage in registered tons or the number of units of the vehicles. The objects of taxation are: cars; motorcycles; buses; yachts; tractors; motor boats with a power of more than five horsepower; airplanes, helicopters.
Tax rates vary depending on power vehicle. The tax amount for each vehicle is calculated as the product of the tax base and the tax rate.
The procedure for calculating tax depends on the status of the taxpayer. The taxpayer - organization calculates the tax independently. Tax calculations for individual taxpayers are carried out by tax authorities. In these cases, according to Art. 52 of the Tax Code of the Russian Federation no later than 30 days before the payment deadline tax authority sends a tax notice to the taxpayer.
2.2 Accounting for calculations of taxes and fees reimbursed from revenue
The tax reimbursed from the proceeds is the value added tax, as well as excise taxes on excisable goods. Elements of taxation for value added tax (hereinafter referred to as VAT) are established in Chapter 21 of Part Two of the Tax Code of the Russian Federation.
VAT is a form of withdrawal to the budget of part of the added value created at all stages of production and is defined as the difference between the cost of sold products, goods, works, services and the cost of material costs attributed to production costs. VAT taxpayers are organizations, individual entrepreneurs and persons recognized as VAT taxpayers in connection with the movement of goods across the customs border of the Russian Federation.
Taxpayers, with the exception of foreign organizations, are subject to mandatory registration with the tax authority. The following transactions are recognized as objects of VAT taxation:
1. Sale of goods (work, services) on the territory of the Russian Federation, including the sale of collateral and transfer of goods (results of work performed, provision of services) under an agreement on the provision of compensation or novation, as well as property rights.
2. Transfer of goods on the territory of the Russian Federation (performance of work, provision of services) for one’s own needs, expenses for which are not deductible (including through depreciation charges) when calculating corporate income tax. Such operations include, for example, the maintenance of healthcare facilities, homes for the elderly and disabled, cultural and sports facilities, health camps, work on the improvement of cities and towns, the maintenance of educational institutions and vocational schools on the balance sheet of the organization.
3. Carrying out construction and installation work for own consumption.
4. Import of goods into the customs territory of the Russian Federation.
VAT is paid in three ways: payment according to the declaration; payment at source (through a tax agent); cadastral method.
Organizations and individual entrepreneurs have the right to be exempt from taxpayer obligations for small amounts of revenue. The exemption is issued for twelve calendar months in the event that for three consecutive months the total amount of revenue (i.e., revenue from all activities, both taxable and non-VAT taxable) of these organizations and individual entrepreneurs, excluding sales tax and VAT, does not exceed 1 million rub. This exemption does not apply when importing goods into the customs territory of the Russian Federation, as well as for organizations and individual entrepreneurs selling excisable goods and excisable mineral raw materials.
The tax period (including for tax agents) for VAT is either one month or one quarter. A tax period of one quarter is established for taxpayers with monthly revenue amounts during the quarter excluding sales tax and VAT not exceeding 1 million rubles. From January 1, 2008, the tax period for all taxpayers is one quarter.
Tax payment is made at the end of each tax period based on actual sales no later than the 20th day of the month following the end tax period. In this case, the taxpayer is obliged to submit a tax return to the tax authority at the place of his registration.
Excise tax is a tax that is levied on the entire cost of a limited list of goods, including material costs.
List of goods subject to excise tax: ethyl alcohol, with the exception of cognac, alcohol-containing products with an alcohol content of more than 9% by volume, all alcoholic products, beer, tobacco products, gasoline, diesel fuel, motor oils.
Excise tax payers are organizations and individual entrepreneurs producing and selling excisable goods and excisable mineral raw materials. Excise tax payers also include persons moving excisable goods and excisable mineral raw materials across the customs border of the Russian Federation.
The main objects of taxation are transactions involving the sale of excisable products produced by their producers on the territory of the Russian Federation, including the transfer of ownership rights and their use for payment in kind, the sale of alcoholic products from excise warehouses, the import of excisable goods into the customs territory of the Russian Federation, as well as a number of other transactions transfer and sale of excisable goods and excisable mineral raw materials.
When selling (transferring) excisable goods and excisable mineral raw materials, for which ad valorem rates are established (as a percentage of the value), the tax base is the cost of sold (transferring) excisable goods and excisable mineral raw materials without taking into account sales tax, VAT and excise taxes. The excise tax amount is determined by multiplying the tax base by the rate.
When paying excise taxes, the taxpayer has the right to reduce the amount of tax to be transferred to budgets by certain deductions. Thus, the amounts of excise taxes paid upon the acquisition or import of excisable goods are subject to deductions, if they are then used as raw materials for further processing. The amounts of previously paid excise taxes are also deducted when buyers return excisable goods or refuse them. Alcohol products are subject to mandatory marking with excise duty stamps.
2.3 Accounting for calculations of taxes and fees paid from net profit
Taxes accrued and due for payment to the budget at the expense of financial results activities of the organization (profit) - tax on the property of enterprises, on advertising.
For tax purposes, the average annual value of the organization's property is taken.
Specific rates for the property tax of enterprises are established by the highest legislative bodies of the republics within the Russian Federation, territories and regions. In this case, the maximum tax rate should not exceed 2.2% of the tax base.
The law prohibits establishing individual tax rates for individual enterprises.
Not taxed:
- property of budgetary organizations, legislative, representative and executive authorities, local government, off-budget social funds (Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, State Fund employment in the Russian Federation, Federal Fund compulsory health insurance);
- property of the bar association and their structural divisions;
- property of organizations for the production, processing and storage of agricultural products (if the revenue from this type of activity is at least 70% of the total revenue);
- property used exclusively for educational needs;
- property of religious organizations;
- property of folk arts and crafts organizations;
- property of public organizations of disabled people, as well as organizations in which disabled people make up at least 50% of the total number of employees;
- property of research organizations and state research centers;
- property of organizations executing criminal penalties;
- housing, social and cultural facilities, nature conservation, fire safety and civil defense;
- property used to create seasonal reserves.
Property tax is paid to the budget within five days from the date of submission of quarterly reports, and for annual calculations - within ten days from the date established for the submission of financial statements for the year.
The advertising tax is levied according to the Law of the Russian Federation of July 18, 1995 N 108-FZ “On Advertising”.
Advertising is any form of public presentation of goods, works, services through information channels carrying out licensed activities. Advertising includes information about the enterprise presented in the press (newspapers, magazines, catalogues, price lists, directories). With development information systems advertising is increasingly being placed through broadcast, satellite and cable television, and the Internet. Advertising services do not include:
- production and distribution of information signs about operating hours and rules for servicing consumers, placed in premises used for the sale of goods, including shop windows;
- production and distribution of announcements and notices about changes in the location of organizations, telephone numbers, faxes, teletypes;
- production and placement of announcements from government and administrative bodies.
Tax payers are advertisers. These include legal entities any form of ownership and individuals registered as entrepreneurs.
The object of taxation is the production and distribution of advertising products.
The tax rate is set at 5% of the cost of services for advertising products (actual advertising costs). Since the tax goes to local budgets, local governments have the right to set their own tax rates within 5%.
Advertising services that do not pursue commercial purposes are not taxed. The following are exempt from taxation: advertising of charitable events; placement of information signs at the entrance to the premises, in premises or shop windows; distribution of announcements or notices about changes in the location of an enterprise (organization), telephone numbers, faxes and other similar information; placement of warning signs containing information about restrictions on movement, work, or other similar information; advertising of rehabilitation or social events of organizations of disabled people.
The tax is paid by advertising agencies that carry out product advertising work. Payers calculate the tax themselves and pay within the deadlines established by local authorities.

2.4 Accounting for personal income tax calculations
Elements of taxation for personal income tax are established in Chapter 23 of Part Two of the Tax Code of the Russian Federation.
Tax payers are individuals - tax residents of the Russian Federation, as well as persons who are not tax residents, but receive income from sources located in the territory of the Russian Federation.
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Accounting for settlements with founders.

Settlements with the founders are carried out on deposits in authorized capital, on the payment of income and other operations of the organization with shareholders joint stock company, participants in a business partnership, participants in a simple partnership; on contributions to the authorized capital of state or municipal bodies and on the payment of income to state and municipal bodies. Accounting for these settlements is kept on account 75 “Settlements with founders” under subaccounts 75-1 “Settlements for contributions to the authorized capital” and 75-2 “Settlements for payment of income”.

Analytical accounting is maintained for each founder.

Dt75-1, Kt80 – amount of contributions to the authorized capital;

Dt08,10,41,50,51,58, Kt75-1 – making contributions to the authorized capital with property (fixed assets, intangible assets, materials, goods, etc.), cash, bank transfer;

In the event that shares are sold above par value, the difference is charged to additional capital.

Exchange differences arising when recalculating a contribution made in foreign currency, in rubles, are charged to account 83 “Additional capital”.

A dividend is a part of the organization’s net profit subject to distribution among shareholders (participants), per share (share in the authorized capital).

Settlements with the founders for accrued dividends are reflected in the credit of subaccount 75-2 at the expense of the organization’s retained earnings:

Dt84, Kt75-2 – dividends accrued;

Dt75-2, Kt50 - dividends paid.

When accruing dividends to organizations and individuals, tax is charged on income from equity participation:

Foreign organizations – at a rate of 15%;

For non-resident individuals – at a rate of 30%;

Russian organizations and resident individuals - as each taxpayer’s share of the total tax amount, calculated at 9% of the difference between the amount of dividends paid by the organization and the amount of dividends received by it. If the value is negative, no tax is charged.

Dt75-2, Kt68 – tax charged;

Dt68, Kt51 – tax is transferred to the budget.

The tax is withheld at the source of payment (by the enterprise) and transferred within 10 days from the date of payment of income.

The taxpayer is subject to federal, state and local taxes.

Federal taxes include:

· value added tax (VAT);

· excise taxes;

· customs duty;

· mineral extraction tax;

· payments for the use of natural resources;

· corporate income tax;

· personal income tax (NDFL);

· National tax;

· water tax;

· fees for issuing licenses and rights for the production and circulation of ethyl alcohol, alcohol-containing and alcoholic products;





· fees for the use of objects of the animal world and for the use of objects of aquatic biological resources.

Federal taxes and the procedure for their transfer to budgets of different levels or to extra-budgetary funds are established by legislative acts of the Russian Federation and are levied throughout its territory.

Accounting for settlements with the budget is carried out in the subaccounts of account 68 “Calculations for taxes and fees”, opened for those specific taxes that the enterprise pays, with the same name.

Accounting for settlements with the budget for regional taxes.

Regional taxes include:

- tax on the organization’s property;

- transport tax.

Local taxes include:

- land tax;

Regional taxes are put into effect in accordance with the Tax Code of the Russian Federation, laws of the constituent entities of the Russian Federation on taxes and fees and are obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation. By introducing taxes, legislatures constituent entities of the Russian Federation determine their rate within the limits established by the Tax Code of the Russian Federation, the procedure and terms of payment, the tax reporting form; may also provide tax incentives.

Local taxes are introduced and cease to operate on the territory of municipalities in accordance with the Tax Code of the Russian Federation and regulatory legal acts of representative bodies of municipalities on taxes.

The organization's settlements with the budget for property tax are carried out in accordance with Chapter 30 of the Tax Code of the Russian Federation and are carried out in the subaccount “Settlements for property tax” of account 68. The marginal tax rate is 2.2%. Property tax is included in other expenses of the organization:

Dt 26 Kt68 – tax charged;

Dt68 Kt51 – transferred to the budget.

Transport tax is paid by persons on whom vehicles recognized as an object of taxation are registered. Transport tax is regulated by Chapter 28 of the Tax Code of the Russian Federation and is taken into account in the subaccount “Calculations for transport tax” of account 68. Tax rates for all types of transport are established by the Tax Code of the Russian Federation and can be increased (decreased) by the laws of the constituent entities of the Russian Federation, but not more than 10 times. Typically, the rate depends on the type and power of the vehicle. The accrued amount of transport tax is included in the costs:

Dt26, Kt68 – transport tax charged;

Dt68, Kt51 - transport tax is transferred to the budget.

Land tax is paid by organizations that own land plots on the right of ownership, the right of permanent unlimited use. The organization's settlements with the budget for land tax are carried out in accordance with Chapter 31 of the Tax Code of the Russian Federation in the subaccount “Calculations for land tax” of account 68. The amount of land tax is included in production costs:

Dt26, Kt68 – land tax accrued;

Dt68, Kt51 - land tax is transferred to the budget.