Ministry of Education and Science of the Volgograd Region

state budgetary educational institution secondary vocational education

"Volgograd College of Management and New Technologies"

Specialty 080107 Taxes and taxation

Graduation qualification (thesis) work

Types of tax control and ways to improve them

Artist: Sheyanov A.A.

Day department Group K09-N

Head: Gerasimova N.M.

Cycle Chairman

Commission Dubrova L.N.

Reviewer Vedeneeva L.V.

Introduction

1. The concept, types and role of tax control

1.1 The essence of tax control in the system of tax law

1.2 The concept and role of tax audits in the system of tax law

1.3 Tax offenses and liability for them

2. Tax control as the main activity of MIFNS No. 9 in the Volgograd region

2.1 Characteristics of MIFNS No. 9 in the Volgograd region

2.2 The procedure for conducting a desk tax audit

2.3 The procedure for conducting an on-site tax audit

3. Prospects and ways to improve tax control

3.1 Proposal of employees of MIFTS No. 9 in the Volgograd region, aimed at improving the efficiency of tax control.

3.2 Ways to improve tax control

Conclusion

List of used sources and literature

Application

Introduction

tax control offense liability

Improving tax control is one of the most urgent problems in the field of taxation in our country. This problem acquires special significance during the period of dynamic tax reform.

Tax control is one of the most important areas of state financial control. The priority of tax control as a direction of control activity, first of all, is due to the importance of taxes and fees as sources of income for the federal, regional and local budgets. In terms of the number of controlled persons, tax control also occupies the main position.

Tax control is carried out through the implementation government bodies special events, called forms of tax control, one of which is tax audits.

In accordance with the Tax Code of the Russian Federation, tax authorities are the entities authorized to conduct tax audits. Thus, only the tax authorities act as full-fledged subjects with all the rights to conduct tax audits.

The object of control is the audited organizations, in respect of which the control activities of the authorized bodies are carried out.

The subjects of tax control are tax authorities, authorities of state off-budget funds, customs authorities, police authorities. The Accounts Chamber of the Russian Federation and the Ministry of Finance of the Russian Federation have separate control powers regarding the sphere of taxation.

Controlled entities are organizations and individuals who are obligated to pay legally established taxes and fees.

The purpose of tax control is to prevent and identify tax offenses(including tax crimes), as well as bringing to justice persons who violated tax laws.

1. The concept, types and role of tax control

1.1 The concept and role of tax control in the system of tax law

Tax control is a system of mandatory procedures carried out by officials of tax authorities within their competence.

Also, tax control can be called as a certain type of activity of the authorized bodies of the tax administration, implemented in various forms in order to obtain information on compliance with the norms of tax legislation and verify the completeness and timeliness of the fulfillment of tax obligations by taxpayers and other obligated persons.

The object of tax control can be defined as a kind of monetary relations of a public nature that arise in the process of levying taxes and fees and bringing violators of tax legislation to justice.

The subject of tax control, first of all, is the timeliness and completeness of taxpayers' fulfillment of their tax obligations in relation to the state or municipality. However, it should also be taken into account that, along with the payment of taxes, the main duties of taxpaying organizations, in accordance with Article 23 of the Tax Code of the Russian Federation, also include keeping records of their income (expenses) and objects of taxation in the prescribed manner and submitting bodies and their officials of the documents necessary for the calculation and payment of taxes.

The subjects of tax control in the Russian Federation are the bodies of the tax service (the Ministry of Taxes and Duties and its subdivisions in the Russian Federation), which carry out direct operational control over the receipt of taxes and other obligatory payments to the state.

The composition of tax control includes not only the rules governing relations in the field of accounting for taxpayers and the implementation of control tax measures, but also the rules governing relations in the field of tax control over large expenses individuals.

Tax control is a necessary condition for the functioning of the tax system. In the absence or low efficiency of tax control, it is difficult to expect that taxpayers will pay taxes on time and in full.

The implementation of tax control is carried out in different legal forms. At the same time, control actions are regulated on the basis of the law, which clearly defines the powers of the tax authorities.

Properly organized tax control requires, on the one hand, broad powers of the tax authorities in terms of access to relevant information, and on the other hand, respect for the taxpayer and the inadmissibility of causing unlawful harm to the taxpayer.

To implement tax control, taxpayers (organizations and individuals) are subject to registration with the tax authority. This is the fundamental principle of tax control. It is important to emphasize that, in accordance with the Tax Code, any persons recognized as taxpayers are subject to registration, regardless of the circumstances with which the Code associates the emergence of an obligation to pay a particular tax. Organizations, tax agents, individual entrepreneurs without forming a legal entity are required to independently take certain actions to register with the tax authority.

At present, the legal instruments of tax control are developing, various forms and methods of implementing control measures are also developing, special control tax regimes appear within the framework of tax control, and the legal regulation of tax control is being detailed.

.2 The concept and role of tax audits in the system of tax law

Tax audits are the main and most effective form of tax control.

A tax audit is a set of special methods of tax control used by authorized bodies in order to establish the reliability and legality of the reflection of objects of taxation and the procedure for paying taxes and fees in documents, reports, balance sheets and other media. In the course of tax audits, a comprehensive study of the financial and economic operations of organizations or individuals with objects of taxation is carried out.

Carrying out tax audits is always, to a certain extent, an "intrusion" into the economic activities of the audited organizations. In the course of exercising their control powers by the tax authorities, there arises direct interaction or a clash of interests between the representative of the state, which is the official of the tax authority conducting the audit, on the one hand, and officials of the organization - the taxpayer (or individual entrepreneur) - on the other hand. Therefore, in order to establish a balance of interests of both parties in the tax control legal relationship, it was necessary to determine the legal status of the parties during tax audits, as well as the sequence of their actions, which was established in the Tax Code of the Russian Federation. From a legal point of view, the establishment in a codified act of a sequence of actions of the parties with the simultaneous determination of the legal status of the participants in these actions can be considered as giving a procedural form to the actions of the parties of the corresponding control legal relations.

The quality and effectiveness of tax audits carried out largely depend on careful preparation and planning. The organization of control activities and the use of certain methods and forms of tax control is carried out on the basis of the developed plans and programs for the conduct of tax control measures.

Planning is one of the main basic principles for the implementation of tax control by authorized bodies. There are different types of plans. control work: annual, prospective, current, etc. Planning is often the initial stage of control work, during which the tasks and objectives of tax audits are determined, objects of control are selected, a list of issues to be audited, a program of tax audits are drawn up, the timing of the implementation of control measures, as well as performers are determined.

After determining the above issues, it is necessary to properly organize the conduct of the tax audit itself. The organization of a tax audit includes, first of all, careful preparation for it, setting goals, drawing up a program, carrying out tax control measures in the prescribed manner, processing tax audit materials and taking measures to identify and prevent violations of the procedure and deadlines for paying taxes and fees.

The results of tax audits are drawn up in the form of a final document - a tax audit report, for the reliability of which the relevant officials are personally responsible. Tax control bodies systematically analyze the results of their control activities and summarize the practice of their work. In addition, lower tax authorities submit reports to the relevant higher tax authorities on the implementation of tax control measures, the results of audits, etc. The report is accompanied by conclusions, recommendations and suggestions.

Depending on the volume of documentation to be checked and the place where the tax audit is carried out, they are divided into cameral and field audits.

An in-house audit is an audit of tax returns submitted by a taxpayer and other documents that serve as the basis for calculating and paying taxes, as well as an audit of other documents on the taxpayer's activities held by the tax authority, carried out at the location of the tax authority.

Currently, desk audits remain a significant factor in replenishing the budget. Errors found during the desk audits in the tax returns, in justifying the benefits, they give a significant increase in payments to the budget.

A desk audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the head of the tax authority within three months from the date of submission by the taxpayer of the tax return and documents serving as the basis for calculating and paying tax, if the legislation on taxes and fees no other deadlines are provided. The purpose of a desk audit is to monitor compliance by taxpayers with legislative and other regulatory legal acts on taxes and fees, identify and prevent tax offenses, recover unpaid (not fully paid) taxes and relevant penalties, initiate, if there are grounds for the collection of tax sanctions in the prescribed manner, as well as the preparation of the necessary information to ensure the rational selection of taxpayers for on-site tax audits.

An on-site tax audit is understood as a set of actions to verify primary accounting and other accounting documents of a taxpayer, registers accounting, financial statements and tax declarations, economic and other contracts, acts on the fulfillment of contractual obligations, internal orders, orders, protocols, any other documents; on inspection (survey) of various items, any used by the taxpayer to generate income or related to the maintenance of objects of taxation of production, storage, retail and other premises and territories; on conducting an inventory of property belonging to the taxpayer; as well as other actions of tax authorities (their officials) carried out at the location of the taxpayer (the place of his activity, the location of the object of taxation) and in other places outside the location of the tax authority.

For the first time, the term "Field tax audit" was introduced into the use of control work by the Tax Code of the Russian Federation. Previously, inspections conducted with access to the taxpayer were called documentary. However, the difference between the concepts of "exit" and "documentary" checks is by no means terminological. There is a widespread opinion that an on-site tax audit and a documentary audit are one and the same. However, in fact, these are by no means identical concepts. Thus, an on-site tax audit is an audit conducted, as a rule, at the premises of the taxpayer. A documentary audit is an audit that covers the primary accounting documentation and accounting registers of the taxpayer. At the same time, no legislative act specifies the place of conducting such an inspection.

The main participants in an on-site tax audit are the audited organization or individual entrepreneurs and the tax authority (its officials). However, actions of other persons, for example, experts, translators, may be associated with on-site inspections, but such actions, as a rule, are due to the initiative of the tax authority.

The purpose of an on-site tax audit is practically the same as an in-house one: to control the correctness of the calculation, completeness and timeliness of paying taxes and fees to the budget, compliance with the legislation on taxes and fees, recovery of tax arrears and penalties, bringing the perpetrators to responsibility for committing tax offenses, prevention of such offenses. However, they are achieved by other, specific means for on-site inspections. For example, the seizure of documents and items within the framework of tax control can only be carried out during an on-site inspection.

An on-site tax audit may cover only three calendar years of the taxpayer's activities immediately preceding the year of the audit. The tax authority is not entitled to conduct two or more field audits during one calendar year on the same taxes for the same period. Duration - no more than two months; in exceptional cases, a higher tax authority may extend the duration of a tax audit up to three months.

The term of the on-site inspection includes the time of the actual presence of the inspectors on the territory of the inspected enterprise. However, the periods between the delivery to the taxpayer of the requirement to submit documents and the provision of the documents requested during the audit shall not be counted within the specified period.

In the course of an on-site inspection, it may be necessary to inspect premises and territories used to generate income or related to the maintenance of taxable objects, to conduct an inventory of property, to seize documents and items, etc. In a number of cases provided for by the Code, when conducting control actions, protocols.

The basis for conducting an on-site tax audit is the relevant decision of the head of the tax authority (his deputy) or the decision of the head (his deputy) of a higher tax authority to conduct an on-site audit in order to control the activities of the tax authority. Article 87 of the Tax Code of the Russian Federation provides for the possibility of conducting such tax audits as counter audits.

A cross check is a comparison of different instances of the same document. Based on the essence of the method, it can only be applied to documents that are drawn up not in one, but in several copies. These include documents that document the receipt or leave material assets(invoices, invoices, etc.). Copies of documents are located either in different organizations or in different structural divisions of the enterprise. Subject to the correct reflection of economic activity, different copies of the document have the same content. In other cases, documents are drawn up only in one copy, or have different content. When comparing documents, the following may not coincide: the quantity of goods, the unit of measurement, the price of goods, etc. The absence of a copy of the document may be a sign of non-documentation of the fact of economic activity, and as a result, concealment of income.

In practice, a counter audit is part of an ongoing desk or field tax audit. The data obtained as a result of a counter audit are included in the main act of an on-site or in-house audit (reflected in the issued Decree on imposing tax liability). Based on these data, the main conclusion about the audit is made.

Tax audits are divided into complex, thematic and targeted tax audits according to the volume of audited issues.

A comprehensive audit is an audit of the financial and economic activities of an organization for a certain period of time on all issues of compliance with tax laws. The frequency of due diligence has not been established at this time. If the tax authority has reason to believe that the accounting and payment of taxes (fees) are conducted with violations, comprehensive audits are carried out at least once every three years (statute of limitations for the period under review). Taxpayers with a positive reputation may not be subject to due diligence at all.

After the entry into force of the Tax Code of the Russian Federation, almost all field tax audits are carried out in the form of complex ones. This can include such issues as the correctness of the calculation and transfer of taxes (fees) by the taxpayer, the performance of the functions of a tax agent; the correctness of writing off the amounts of taxes and sanctions from the accounts of taxpayers; opening accounts for taxpayers (when checking banks); application of KKM; the procedure for the sale of alcoholic products, etc. Only an on-site tax audit allows you to use the full range of rights granted to the tax authorities.

A thematic audit is a verification of certain issues of the financial and economic activities of an organization (for example, verification of the correctness of the calculation and payment of income tax, VAT, property tax, and other taxes). Such audits are carried out as necessary, determined by the head of the tax authority.

A thematic audit is carried out either as an element of a comprehensive audit, or as a separate audit on established facts of violations of the law on the basis of current tax monitoring. Accordingly, its results are drawn up either in a separate act, or are reflected in the act of a comprehensive audit. If there is a need for a due diligence based on a thematic audit, an additional decision should be taken to expand the scope of the audited issues.

A targeted audit is an audit of compliance with tax laws in a particular area or financial and business operations of an organization. Such checks are carried out on issues of mutual settlements with suppliers and buyers of products (services), on export-import operations, on a specific transaction, on the placement of temporarily free funds, the correctness of the application of benefits and on any other financial and economic transactions. The results of a targeted audit are used in a comprehensive or thematic audit and are drawn up either in the acts of these audits or as separate annexes. It is possible to conduct targeted inspections as independent ones. However, in this case, there is a risk of incomplete verification of certain issues of compliance with tax laws.

According to the method of organization, tax audits are divided into scheduled and unannounced.

An unannounced audit is a type of on-site tax audit conducted without prior notice to the taxpayer (as opposed to a scheduled audit).

An on-site inspection is carried out directly at the place of business activity (the place where documents are stored) by the taxpayer. The basis for its implementation is the decision of the head (deputy head of the tax authority), taken upon receipt of information or assumptions about the violation of the legislation by the taxpayer.

The purpose of a sudden inspection is to establish the fact that an offense has been committed, which can be hidden during ordinary inspections. Surprise inspections are not carried out often. At the same time, many non-tax audits, for example, audits of the use of cash registers, in most cases are carried out as sudden. The RF RF also provides for the possibility of conducting control and repeated audits.

The purpose of the control audit is to establish the fact of low-quality conduct of an earlier audit by officials of the tax authorities. The results of their implementation are reflected both in the taxpayer and in the audited employees of the tax authorities. So, if facts of violation of the law by the audited taxpayer are established, appropriate sanctions will be applied to him. If the violations were committed by officials of the tax authorities, then such persons should be brought to disciplinary (criminal) liability.

A re-audit is an audit for the same types of taxes and for the same tax periods for which the previous audit was carried out. The Tax Code of the Russian Federation provides for restrictions on repeated tax audits. Thus, according to Article 87 of the Tax Code of the Russian Federation, it is prohibited to conduct repeated field tax audits for the same taxes payable or paid by the taxpayer (payer of the fee) for the already audited tax period. Currently, repeated field tax audits are carried out, as a rule, in the form of control audits.

According to the volume of documents to be checked, checks are divided into:

· solid (when all documents of the organization are checked, without gaps and assumptions about the absence of violations);

· selective (when only part of the documentation is checked).

Continuous checks are most often carried out in small organizations or in organizations where it is necessary to restore accounting (in the absence of it or the destruction of primary documents).

A selective audit can develop into a continuous one if violations are found in the audited sample, which may be inherent in the entire array of the organization's documentation.

1.3 Tax offenses and liability for them

The obligation to pay legally established taxes in a timely and correct manner is well known. However, this is only one of the many obligations of taxpayers, for non-fulfillment or dishonest fulfillment of which the law provides for liability.

In this article, the reader will find a brief overview of tax offenses, as well as a presentation of some of the basic concepts related to tax liability.

Article 106 of the Tax Code of the Russian Federation defines a tax offense as "guilty committed illegal (in violation of the legislation on taxes and fees) act (action or inaction) of a taxpayer, tax agent and other persons, for which this Code establishes responsibility".

This means that the law establishes four main features, under which an act can be qualified as a tax offense.

This is, firstly, the wrongfulness of an action or inaction, i.e. non-compliance with the legal norm established by the legislation on taxes and fees. Any actions that are not related to violation of the law cannot be qualified as offenses.

The second sign is the guilt of the offender, that is, the presence of intent or the negligence shown by him. The absence of guilt excludes the application of sanctions.

The next obligatory sign of an offense is the presence of a causal relationship between the illegal act and harmful consequences.

Finally, the fourth is a sign of punishability of the act. If the legislation does not provide for a penalty for the commission of specific illegal acts, then liability is absolutely excluded.

In accordance with the Tax Code, both legal entities and individuals can be held liable for tax. Moreover, the latter can be brought to tax liability from the age of 16. Responsibility under the Tax Code for individuals occurs if their acts do not contain elements of a crime (responsibility for which is provided for by criminal law.

The grounds and procedure for bringing to responsibility for committing a tax offense are established exclusively by the Tax Code.

The Tax Code establishes the inadmissibility of the repeated bringing of the same person to responsibility for committing a tax offense. At the same time, it should be noted that in the event that one person commits several offenses under the Tax Code of the Russian Federation, this person is charged in full the sanctions established for the commission of each of the offenses committed without absorption of less severe sanctions by more severe ones.

Bringing a person to tax responsibility does not release him from the obligation to pay (transfer) the relevant amounts of tax and penalty interest.

It should be said about the principle of the presumption of innocence of the taxpayer (tax agent). According to this principle, he is considered innocent of committing a tax offense until the opposite is proved in the manner prescribed by federal law and established by a court decision that has entered into legal force. At the same time, the person called to account is not required to prove his innocence in committing a tax offense. This duty is assigned by law to the tax authorities. Irremovable doubts about the guilt of the person called to account shall be interpreted in favor of this person.

For the commission of tax offenses provided for by Articles 120 and 122 of the Tax Code of the Russian Federation, a person cannot be held liable if three years have elapsed from the next day after the end of the tax period in which the offense was committed. For the commission of all other tax offenses, a person may be held liable within three years from the date of commission of the relevant offense. At the same time, sanctions (fines) are collected by the tax authorities exclusively through the court, to which the tax authority has the right to apply with a claim for the recovery of sanctions no later than six months from the date of detection of a tax offense and the drawing up of an appropriate act.

These are, very briefly, the provisions of the law that define the general rules and procedure for bringing to responsibility for committing tax offenses.

Now let's move on to a review of the offenses provided for by the Tax Code of the Russian Federation.

The legislation establishes the obligation of taxpayers to register with the tax authorities at the place of their location (at the place of residence, if we are talking about individuals engaged in entrepreneurial activities without forming a legal entity), at the location of separate subdivisions, as well as at the location of the immovable property owned by the taxpayer property and vehicles subject to taxation (Article 83 of the Tax Code of the Russian Federation).

An application for registration is submitted to the tax authority at the location (place of residence) of the taxpayer within 10 days after its state registration. A 30-day period is set for filing an application for registration at the location of a separate subdivision (the period begins to run from the moment such a subdivision is created) and at the location of taxable immovable property or vehicles (the period is calculated from the moment the property is registered).

Failure to comply with the above deadlines is a tax offense, for which Article 116 of the Tax Code of the Russian Federation provides for a fine of 5,000 rubles, and in case of a violation of the deadline for filing an application for more than 90 days, the amount of the fine is doubled.

The fact that an organization or an individual entrepreneur carries out activities without being registered with a tax authority is no longer regarded simply as a violation of the deadline for registering with a tax authority, but as an evasion of registration (Article 117 of the Tax Code of the Russian Federation). For such an offense, the perpetrator will be charged 10 percent of all income that he received during the period of his activities without tax registration, and regardless of the size of these incomes, the amount recovered cannot be less than 20,000 rubles. If the activity without tax registration continues for more than three months, the offender will be charged not 10, but 20 percent of the income that he received during the period of activity without registration for more than 90 days.

In accordance with paragraph 2 of Art. 23 of the Tax Code of the Russian Federation, the taxpayer is obliged to inform the tax authority at the place of registration in writing about the opening (closing) of bank accounts within ten days. Failure to comply with this rule in accordance with Art. 118 of the Tax Code of the Russian Federation entails liability for a taxpaying organization or individual entrepreneur in the amount of 5,000 rubles (Article 118 of the Tax Code of the Russian Federation).

The tax payment deadline is a mandatory element of taxation and is set for all taxes. Also, in relation to all taxes, deadlines for the submission of relevant tax returns are established. Violation of these terms (Article 119 of the Tax Code of the Russian Federation) is punishable by the collection of five percent of the tax amount payable for each full or incomplete month from the day set for the submission of the declaration. The sanction to be collected may not be less than 100 rubles and more than 30 percent of the amount payable in accordance with the declaration of the amount of tax.

If the declaration is not submitted within more than 180 days from the date of expiration of the period established for its submission, the amount of sanctions increases significantly. The taxpayer will be additionally charged not only 30 percent of the amount of the declared tax, but also 10 percent of this amount for each (including incomplete) month, starting from the 181st day of non-submission of the declaration.

The current legislation establishes the rules for maintaining organizations accounting for property, liabilities and business transactions. A gross violation of the rules for accounting for income, expenses and objects of taxation is the absence of primary documents, or invoices, or accounting registers, as well as untimely or incorrect reflection of business transactions, cash, material values, intangible assets and financial investments (provided that such a violation is committed more than once during a calendar year). Such an offense is punishable (Article 120 of the Tax Code of the Russian Federation) with a fine of 5,000 rubles, a fine of 15,000 rubles (provided that the specified offense was committed during more than one tax period) or a fine of ten percent of the amount of unpaid tax, but not less than fifteen thousand rubles (if the result of a gross violation of accounting rules was an underestimation of the tax base).

Non-payment or incomplete payment of tax amounts as a result of understating the tax base, other incorrect calculation of tax or other illegal actions (inaction) entails a fine in the amount of 20 percent of the unpaid tax amounts. If these actions are committed intentionally, the amount of the fine is doubled. Such sanctions are established by Article 122 of the Tax Code of the Russian Federation.

It should be noted that quite recently the Constitutional Court of the Russian Federation issued a Ruling that actually prohibited the simultaneous prosecution for the same illegal actions on the grounds provided for in paragraphs 1 and 3 of Art. 120, as well as paragraph 1 of Art. 122 of the Tax Code of the Russian Federation. This was done in connection with the insufficient differentiation among themselves of the compositions of the offenses established by the indicated norms. At the same time, the possibility of independent application of these compositions on the basis of an assessment by the court of the actual circumstances of a particular case is not excluded.

For tax agents who illegally do not transfer (or transfer incompletely) the amount of tax to be withheld and transferred, Article 123 of the Tax Code establishes liability in the form of a fine in the amount of 20 percent of the amount to be transferred.

In order to ensure tax control, officials of tax authorities (as well as, within their competence, bodies of off-budget funds and customs authorities) in accordance with Art. 91, subject to the conditions established by law, enjoy the right of unhindered access to the territory or premises of the taxpayer (payer of the fee or tax agent). Obstructing such access, in the event that an official conducts a tax audit, is an offense in accordance with Article 124 of the Tax Code of the Russian Federation and is punishable by a fine of 5,000 rubles.

Another offense aimed at impeding the implementation of tax control is the failure to provide the tax authority with the information necessary for conducting a tax audit (Article 126 of the Tax Code of the Russian Federation). This offense can be committed both by the subject of a tax audit and by any other organization that has information about the person being audited. The fine for each non-submitted document is 50 rubles, and in case of refusal to provide the requested information or the provision of knowingly false data - 5000 rubles (for individuals - 500 rubles). Failure to report (untimely communication) by a person of information that he is obliged to report to the tax authority in accordance with the Tax Code of the Russian Federation is an independent offense and in accordance with Art. 129-1 of the Tax Code of the Russian Federation is punishable by a fine of 1000 or 5000 (if the offense is committed repeatedly within a year) rubles.

A person summoned as a witness in a case of a tax offense and failing to appear when summoned without good reason, or who evades to appear, shall be punished with a fine of 1,000 rubles. Three times the fine is provided for false testimony of a witness or unlawful refusal to testify. A false expert opinion or a false translation by an interpreter is also punishable (the fine for such offenses is 1,000 rubles). In case of refusal to participate in a tax audit, a person involved as an expert, specialist or translator will be subject to a fine of 500 rubles. The components of these offenses are defined in Articles 128 and 129 of the Tax Code.

Finally, probably the least common is the tax offense of non-compliance. enforcement proceedings on cases of tax offenses and provided for by Article 125 of the Tax Code of the Russian Federation. Waste, concealment or alienation (with the exception of property under the control or with the permission of the tax or customs authority that applied the arrest) on which the arrest has been imposed, entails a fine in the amount of 10 thousand rubles.

So we brought complete list tax offenses provided for by the Tax Code. Nevertheless, the above list does not exhaust all the measures of responsibility that can be applied to the taxpayer for violation of the legislation on taxes and fees. Under certain circumstances, non-compliance with tax laws may result in criminal liability for the offender.

2. Tax control as the main activity of MIFNS No. 9 in the Volgograd region

2.1 Characteristics of MIFNS No. 9 in the Volgograd region

General provisions

The department in its activities is guided by the Constitution of the Russian Federation, federal constitutional laws, the Tax Code of the Russian Federation, other federal laws, international treaties of the Russian Federation, acts of the President of the Russian Federation and the Government of the Russian Federation, regulatory legal acts of the Ministry of Finance of the Russian Federation, Regulations on the Federal Tax Service, regulations on the Interdistrict IFTS of Russia No. 9 for the Volgograd Region, regulatory and other legal acts of the Federal Tax Service of Russia, legal acts of the Federal Tax Service of Russia for the Volgograd Region (hereinafter referred to as the Department).

The management and control of the activities of the Department is carried out by the Deputy Head of the Inspectorate, who coordinates and controls the activities of the structural unit.

The Department is headed by the Head of the Department, who reports directly to the Deputy Head of the Inspectorate, who coordinates and controls the activities of the Department.

The main tasks of the structural unit

Acceptance of tax declarations (calculations) and individual informing of taxpayers about the results of acceptance of tax declarations.

Individual informing taxpayers about the state of settlements with the budget and reconciliation of personal accounts.

Reception and processing of information about the income of individuals.

Individual informing taxpayers on the basis of oral applications.

Individual informing of taxpayers on the basis of appeals in writing (including those transmitted electronically).

Public information for taxpayers.

The main functions of the structural unit

Organization of work on the introduction of technologies for contactless methods of interaction with taxpayers (telecommunication channels, bar coding, the Public Services Portal).

Acceptance and registration of tax declarations, other documents serving as the basis for the calculation and payment of taxes, fees and other payments in budget system Russian Federation, and financial statements on paper media, via telecommunication channels with digital signature, through the Public Services Portal.

Receipt and processing of information on personal income tax on personal income tax from tax agents (their representatives).

Receiving and processing information about the income of individuals living in the jurisdictional territory, received from the federal and regional levels.

Implementation of visual control of tax declarations and other documents that serve as the basis for the calculation and payment of taxes, fees and other payments to the budget system of the Russian Federation, submitted on paper.

Implementation of input control of tax declarations and other documents that serve as the basis for the calculation and payment of taxes, fees and other payments to the budget system of the Russian Federation, submitted via telecommunication channels with an electronic digital signature.

Fixing the compliance of the submitted documents with the established requirements for transfer to the AIS.

Sorting of received documents, formation of bundles, their registration and prompt transfer to the Data Processing Center (DPC) and the relevant divisions of the Inspectorate.

Additional determination of documents that have not passed automated control, the formation and sending of notifications to the taxpayer (his representative) about the elimination of violations that led to the additional definition of documents.

Receiving and processing messages from taxpayers (their representatives) about hiring foreign persons Russian employers.

Acceptance and marking of applications for import of goods and payment of indirect taxes within the framework of the Customs Union.

Acceptance of applications for registration of copies of invoices, applications for issuance of certificates to taxpayers-exporters for submission to the customs authority for customs purposes and other documents submitted by exporters.

Acceptance and registration of applications of taxpayers (their representatives) for offsets (refunds) of overpaid amounts to the budget accounts of tax payments and the formation of certificates in the form No. 39-1 to them.

Acceptance and registration of other documents (applications, notifications, requests, letters) submitted by taxpayers (their representatives).

Acceptance and accounting of received and entered powers of attorney and applications for revocation of a power of attorney issued to authorized representatives of the taxpayer.

Verification of authorized representatives of individuals and heads of authorized representatives of legal entities according to federal directories (invalid passports, SLPFL).

Updating and cancellation of records of the Information resource "Power of Attorney".

Opening tax liabilities for newly registered taxpayers.

Issuance to taxpayers, at their request, of certificates and other documents on issues within the competence of the Inspectorate.

Formation of documents on the absence of tax arrears by individuals escaping the citizenship of the Russian Federation.

Individual informing taxpayers about the results of acceptance of tax declarations (calculations).

Individual informing taxpayers about the status of their settlements with the budget system of the Russian Federation.

Reconciliation of the taxpayer's calculations with the budget and state off-budget funds.

Providing taxpayers with the necessary information for the correct execution of payment documents and crediting tax payments to budget accounts.

Providing taxpayers with free software developed by the Federal Tax Service of Russia to help taxpayers.

Individual informing the taxpayer (his representative) orally in person, by telephone of the inquiry service or by the taxpayer telephone information system (STIN).

Organization of work on the provision of information services in electronic form by TCS (ION - request).

Individual informing the taxpayer (his representative) in writing on the basis of a written request from the taxpayer (his representative).

Public informing taxpayers by posting information on the official website of the Department of the Federal Tax Service of Russia for the Volgograd Region.

Interaction with the media, public organizations, executive authorities within the framework of ongoing information and explanatory activities on the approved programs of the Office.

Public informing taxpayers by posting information in published official publications of tax authorities, mass media.

Public informing taxpayers by posting information on information boards of tax authorities.

Conducting seminars, "round tables" and other information-educational and training events with taxpayers.

Production and provision of taxpayers with public information materials.

Formation and transfer of lists of taxpayers who did not submit reports for transfer to the departments of desk audits.

Formation and transfer of lists of taxpayers who did not submit reports on time for transfer to the desk audit departments.

Fulfillment of requests from third-party organizations regarding issues related to the competence of the department (law enforcement agencies, including the SSP, branches of the Pension Funds of the Russian Federation, etc.).

Preparation of documents related to the activities of the department for transfer to other tax authorities in connection with a change in the location of the taxpayer.

Monitoring the current state of materials on information stands (racks) in the operating room of the inspection.

Monitoring the execution of the administrative procedure for individual informing taxpayers on the basis of oral requests.

Control over the execution of the administrative procedure for individual informing taxpayers on the basis of written requests according to the information resource "Logbook of written requests from taxpayers for informing and organizing work with taxpayers".

Control over the execution of the administrative procedure for public informing taxpayers according to the information resource "Journal of accounting for work on informing taxpayers".

Control over the execution of the administrative procedure for individual informing taxpayers about the status of payments for taxes, penalties and fines according to the information resource "Logbook of written requests from taxpayers for informing and organizing work with taxpayers".

Control over the execution of the administrative procedure for the receipt of tax declarations (calculations) and individual informing taxpayers about the results of acceptance of tax declarations (calculations) according to the information resource "Register of registration of tax declarations (calculations), other documents that serve as the basis for the calculation and payment of taxes (fees), and accounting reports.

Implementation of interaction with departments of the Inspectorate in order to attract specialists to participate in information and explanatory work with taxpayers.

Organization and carrying out within the framework of the work carried out by the Department, activities that contribute to the formation of a positive attitude of taxpayers towards the tax authorities.

Formation of established reporting on the subject of the department's activities.

Preparation of information materials for the leadership of the Inspectorate on issues within the competence of the Department.

Participation in professional training and retraining of personnel, holding meetings, seminars on issues within the competence of the Department.

Ensuring the activities of the structural unit

The department, in order to solve the tasks and functions assigned to it, has the right to:

submit proposals on the issues of its activities for consideration by the management of the Inspectorate;

request and receive from the structural divisions of the Inspectorate and other territorial bodies of the Federal Tax Service of Russia, in accordance with the established procedure, the necessary statistical, analytical and other data, documents, conclusions and other information necessary for making decisions on issues within the competence of the Department;

interact in accordance with the established procedure with public authorities, local self-government, legal entities and individuals on issues within the competence of the Department;

prepare draft orders and other documents on issues within the competence of the Department;

enjoy other rights provided for by legislative, regulatory legal acts of the Russian Federation, regulatory and other legal acts of the Federal Tax Service of Russia and the Office.

The work of the Department is based on the work plans of the Inspectorate and the Department, a combination of the principle of unity of command in resolving issues of performance and personal responsibility of each civil servant of the structural unit for the state of affairs in the assigned area and for the implementation of individual instructions.

The work plan of the Department is approved by the head of the Inspectorate.

The department solves the tasks assigned to it both directly and in cooperation with other structural divisions of the Inspection and Administration, with the relevant state authorities and local governments, other bodies and organizations.

Structural division management

The Department is managed by the head, appointed and dismissed by the head of the Inspectorate, in accordance with the legislation of the Russian Federation.

State civil servants of the Department are appointed by the head of the Inspectorate from among persons who meet the established qualification requirements, in the manner prescribed by the legislation of the Russian Federation.

Department head:

directs the activities of the Department on the basis of the principle of unity of command;

takes part in meetings held by the leadership of the Inspectorate when considering issues within the competence of the Department;

distributes duties among the civil servants of the Department;

participates in the selection, placement of personnel of the Department, ensures that civil servants of the Department comply with official discipline;

creates conditions for improving the professional training of civil servants of the Department and the introduction of advanced methods and methods of work;

makes proposals to the head of the Inspectorate on encouraging civil servants of the Department, imposing disciplinary sanctions on them;

takes measures to ensure the necessary conditions of service for the civil servants of the Division;

represents the interests of the Inspectorate in state bodies and various organizations on issues within the competence of the structural unit, in accordance with the established procedure;

The head of the Department is personally responsible for the implementation of the functions assigned to the structural unit, including the implementation of programs, plans and performance indicators of the Inspectorate within the competence of the structural unit.

2.2 The procedure for conducting a desk tax audit

At the initial stage of a desk audit, a visual check of the correctness of the tax declaration in accordance with the requirements for the procedure for filling it out is mandatory.

In practice, it happens that any of the required details are missing in the submitted tax reporting (for example, TIN or the period for which the declaration is submitted), individual details are not clearly filled in, which makes it impossible to read them unambiguously, or they are filled in with a pencil. There may be corrections that are not confirmed by the signature of the taxpayer or his representative. In these cases, the tax authority must notify the taxpayer of the need to submit the document included in the tax reporting in the approved form within the period established by the tax authority, not exceeding five days.

If the taxpayer has not made the appropriate corrections within the established time limit, the tax authority shall demand from the taxpayer additional information, explanations and documents confirming the correct calculation and timely payment of taxes and (or) demand from other persons documents related to the activities of the taxpayer being audited, or recommend this taxpayer for inclusion in the plan for field tax audits”

To achieve maximum efficiency and effectiveness of in-house control, the Federal Tax Service of Russia issues documents (orders, instructions, methodological recommendations, regulations, etc.) that are mandatory for internal use, and interdepartmental agreements are also concluded on the procedure for interaction and information exchange.

The largest taxpayers who provide the bulk of tax revenues. It is advisable to check them in such a way that, taking into account the restrictions of Articles No. 87 and No. 88 of the Tax Code of the Russian Federation, to prevent periods that are not subject to verification. Attention to this category is largely due to their fiscal significance, rather than a targeted search for violations.

The taxpayer, past audits, which provided the largest additional charges.

Verification of the above groups of taxpayers is less related to the identification of violations in the tax sphere, and, above all, implements the function of control. The audits of the former pursue fiscal goals (how one or another taxpayer, which is especially significant for the budget, fulfills its tax obligations). When checking the latter, it is revealed whether there are violations similar to those identified earlier. In these cases, the preventive effect is also important.

The main stages of a desk audit are:

verification of the correctness of the calculation of the tax base and the amount of taxes calculated and paid to the budget;

verification of the correctness of the arithmetic calculation of the data reflected in the tax return by comparing the indicators of the lines and columns provided for by its form;

verification of the validity of the declared tax deductions;

verification of the correctness of the tax rates and benefits applied by the taxpayer, their compliance with the current legislation.

At the stage of checking the correctness of the calculation of the tax base, a desk analysis is carried out, including:

verification of the logical connection between individual reporting and calculated indicators necessary for calculation of the tax base;

checking the comparability of reporting indicators with similar indicators of tax reporting of the previous reporting (tax) period;

interrelations of indicators of financial statements and tax declarations, as well as individual indicators of declarations for various types of taxes;

assessment of the data of financial statements and tax declarations in terms of their compliance with the data available in the tax authority on the financial and economic activities of the taxpayer obtained from other sources;

analysis of the compliance of the level and dynamics of tax reporting indicators, reflecting the volumes of production and sale of goods (works, services), with the level and dynamics of indicators of the volumes of consumption by the taxpayer of energy (electricity and heat), water, raw materials and other material resources.

Taking into account the foregoing, on the basis of the study, we can conclude that when conducting in-house control, four main methods can be distinguished - this is the secret method, the method of searching for inconsistencies in the accumulated information about the activities of an economic entity, the logical-deductive method, the financial-analytical method. Specific methods of desk tax audit are determined by the tax authorities independently. An in-house tax audit is carried out at the location of the tax authority on the basis of tax declarations and documents submitted by the taxpayer that serve as the basis for calculating and paying tax, as well as other documents on the activities of the taxpayer that are available to the tax authority. These documents are submitted by organizations - taxpayers, tax agents to the tax authorities at the place of registration and within the time limits established by the legislation on taxes and fees. At the same time, according to Article 80 of the Tax Code of the Russian Federation, a tax return can be submitted to the tax authority personally or through its representative, sent in the form of a postal item with a description of the attachment, or transmitted via telecommunication channels. When sending a tax return by mail, the day of its submission is the date of sending the postal item with a description of the attachment. When transferring a tax return via telecommunication channels, the day of its submission is the date of its sending.

The tax audit begins at the moment of actual receipt of the reporting submitted by the taxpayer by the representative of the tax inspectorate.

Thus, the appointment of a desk tax audit does not require any special decision of the head of the tax authority, and it can begin at the initiative of an ordinary employee of the tax authority only after the taxpayer submits tax returns (calculations) and Required documents which is a prerequisite for its implementation.

The date from which the countdown begins, during which the tax inspector can conduct a desk tax audit, depends on the method of submitting the declaration. So, if the taxpayer submits declarations directly to the inspection, then the date of receipt is fixed by the stamp of the inspection's incoming documentation. If the declarations are sent by mail, then the day of their submission is the date of sending the postal item with a list of attachments (clause 2, article 80 of the Tax Code of the Russian Federation)

A literal interpretation of the provisions of the Tax Code of the Russian Federation does not allow us to conclude that a desk audit is carried out from the moment the tax returns are received by the tax inspectorate. The second paragraph of Article 88 of the Tax Code of the Russian Federation contains a phrase that is unambiguous in content: “A desk audit is carried out within three months from the date of submission by the taxpayer of the tax return and documents serving as the basis for calculating and paying tax.” If an in-house tax audit reveals errors in the tax declaration (calculation) or contradictions between the information contained in the submitted documents, or if the information provided by the taxpayer is found to be inconsistent with the information contained in the documents held by the tax authority and received by it in the course of tax control, about the taxpayer is informed about this with the requirement to submit the necessary explanations within five days or to make the appropriate corrections within the prescribed period. The person to whom the request to submit documents is addressed is obliged to send or issue them to the tax authority within five days. Documents must be submitted as duly certified copies.

Failure to submit documents by the taxpayer (tax agent) to the tax authorities within the established time limit entails a fine.

If the taxpayer (tax agent) refuses to provide the available documents at the request of the tax authority, otherwise evades the provision of such documents or provides documents with deliberately false information, the fine will be five thousand rubles.

A taxpayer submitting explanations to the tax authority has the right to additionally submit to the tax authority extracts from the tax and (or) accounting registers and (or) other documents confirming the accuracy of the data entered in the tax declaration (calculation).

Thus, the submission of documents confirming the accuracy of the data entered in the tax declaration (calculation) is a right, and not an obligation, of the taxpayer.

When conducting a desk audit, the tax authority has the right to request additional information from the taxpayer, obtain explanations and documents confirming the correct calculation and timely payment of taxes.

In the course of the study in the first chapter of the work on the theoretical foundations of the organization and conduct of desk audits, the following conclusions can be drawn:

In the tax code of the Russian Federation, the official concept of cameral tax audits is not fixed. A desk audit has two main goals: control over the correctness and reliability of the reflection of indicators in tax returns and the selection of taxpayers for on-site audits. The frequency of conducting desk audits is determined based on the frequency of submission of tax reports established by law. The general term for conducting an in-house tax audit is three months from the date of submission of the tax declaration; an in-house tax audit is carried out without any special decision of the head of the tax authority.

2.3 The procedure for conducting an on-site tax audit

The procedure for conducting an on-site tax audit, as well as the requirements for documents accepted by the tax authority, are defined in Art. 89 of the Tax Code of the Russian Federation. Paragraph 1. It is established that such an audit is carried out on the territory (in the premises) of the taxpayer on the basis of the decision of the head (deputy head) of the tax authority. If the audited person is unable to provide premises, an on-site audit may be conducted at the location of the tax authority. However, this does not mean that such an audit, in terms of its parameters and purpose, coincides with a cameral tax audit.

The decision to conduct an on-site tax audit is made by the tax authority at the location of the organization, at the place of residence of an individual or at the place of registration of the organization as the largest taxpayer. Its form is approved by the Order of the Federal Tax Service. The decision must contain the following information:

full and abbreviated name or full name taxpayer;

the subject of verification, that is, taxes, the correctness of the calculation and payment of which are subject to verification;

the periods for which it is carried out;

positions, surnames and initials of the employees of the tax authority who are entrusted with its implementation.

An audit can be conducted on one or more taxes. Also, the indication in the decision that the audit will be carried out "on all taxes and fees" is not a violation, since tax legislation does not oblige inspectors to indicate specific taxes, the payment of which the tax authority intends to verify, nor does it contain a prohibition regarding the possibility of changes in the course of on-site tax audit of the composition of the taxes being audited. As a general rule, a period not exceeding three calendar years preceding the year in which the relevant decision was made can be audited. However, if a taxpayer submits an amended tax return as part of the relevant on-site tax audit, the period for which this "revision" is submitted is checked, even if this period is outside the three calendar years preceding the year in which the decision to conduct an audit was made. . Tax authorities are not entitled to conduct two or more field audits for the same taxes for the same period. Also, more than two on-site tax audits cannot be carried out with respect to one taxpayer during a calendar year, except for cases when the head of the Federal Tax Service makes a decision on the need to conduct an on-site tax audit of a taxpayer in excess of the specified limit. It should be borne in mind that when determining the number of on-site inspections, independent on-site inspections of branches and representative offices of the taxpayer are not taken into account.

If the tax authority violates the specified period, the court may recognize that the audit report was received by the tax authority outside the procedure for its implementation. The term may be extended up to four, and in exceptional cases - up to six months, the grounds for this may be:

conducting inspections of a taxpayer classified as the largest;

receipt during the audit of information from law enforcement, regulatory authorities or from other sources, indicating that the auditee has violations of the legislation on taxes and fees and requiring additional verification;

the presence of force majeure circumstances (flooding, flooding, fire, etc.) in the territory where the inspection is carried out;

conducting inspections of organizations that have several separate divisions (4 or more divisions - up to four months; less than 4 - up to four months, if the share of taxes paid attributable to them is at least 50% of the total amount of taxes (similarly for value of property); 10 or more divisions - up to six months);

other circumstances (for example, the duration of the period under review, the volume of documents being checked and analyzed, etc.).

To extend the inspection period, the tax authorities send a reasoned request to the higher tax authority. The term for conducting an on-site tax audit is calculated from the day the decision on its appointment is made and until the day a certificate of its conduct is drawn up. For example, the decision was made on February 14, 2011, and the actual check began on February 21, 2011, therefore, the term for the on-site check is from February 15, 2011 (The term begins the day after the calendar date or the occurrence of the event (action) that determined its beginning. End the on-site inspection will have to (if it has not been extended or suspended) no later than 14.04.2011.

Note that if the tax authority has made a decision to conduct an on-site tax audit, then the Tax Code and other regulatory legal acts do not provide for the possibility of postponing the date of its start to determine the duration of the audit.

Exit check of branches and representations. The tax authority has the right to carry out an on-site audit of the activities of the branches and representative offices of the taxpayer (clause 7, article 89 of the Tax Code of the Russian Federation). They can be checked as part of a general field audit of the taxpayer and independently. At the same time, their independent on-site inspection by the tax authority can only be carried out on issues of the correctness of the calculation and timeliness of payment of regional and (or) local taxes. Also, two or more on-site tax audits for the same taxes for the same period cannot be carried out in relation to them. As well as it is unacceptable to conduct more than two inspections of a branch or representative office within one calendar year. The term for independent verification of a branch, representative office cannot exceed one month, and the Tax Code does not provide for the possibility of its extension.

Suspension of the inspection . the tax authority has the right to suspend the audit in order to request documents (information)

obtaining information from foreign government bodies within the framework of international treaties of the Russian Federation;

carrying out examinations;

translation into Russian of documents submitted by the taxpayer in a foreign language.

Suspension and resumption of the audit are formalized by the relevant decision of the head (deputy head) of the tax authority in the forms approved. It should be noted that the suspension of the check in order to request documents (information) is allowed no more than once for each person from whom they are requested. In this case, the decision must contain indications of specific persons from whom the documents are requested. The total period of suspension of the inspection may not exceed six months. If it was suspended in order to receive information from foreign government bodies and such information was not received within six months, the suspension period may be extended by another three months. For the period of suspension, all actions of the tax authorities to request documents are also suspended, all original documents already requested are returned (with the exception of those obtained during the seizure), and the actions of the tax authorities in the territory of the auditee related to this audit are also suspended.

A repeated on-site inspection provides for the possibility of conducting repeated on-site inspections, regardless of the time of the previous inspection for the same taxes and for the same period. When it is carried out, a period not exceeding three calendar years preceding the year in which such a decision was made can be checked.

Formulation of test results . On the last day of an on-site tax audit, inspectors are required to draw up a certificate in the form approved by Order of the Federal Tax Service of Russia N MM-3-06/338@ and hand it over to the taxpayer or his representative. In case of evasion from receiving it, it is sent by registered mail by mail (clause 15, article 89 of the Tax Code of the Russian Federation).

Within two months from the date of drawing up the certificate, the tax authority must draw up a tax audit report in the form approved by Order of the Federal Tax Service of Russia No. SAE-3-06 / 892@ (clause 1, article 100 of the Tax Code of the Russian Federation). It is signed by the persons who carried out the check and the person being checked (his representative). If during the audit violations of the legislation on taxes and fees are revealed, documents confirming these facts are attached to the act (clause 3.1 of article 100 of the Tax Code of the Russian Federation). In this case, the documents received from the person being checked are not attached to the act. Documents containing information not subject to disclosure by the tax authority, constituting a banking, tax or other legally protected secret of third parties, as well as personal data of individuals, are attached in the form of extracts certified by the tax authority.

This act must be handed over within five days from the date of its execution to the person being checked (his representative) against receipt or transferred in another way indicating the date of its receipt (clause 5 of article 100 of the Tax Code of the Russian Federation). If the verified person evades receiving it, a corresponding note is made in the act, and the document is sent to him by registered mail, which is considered received on the sixth day, counting from the date of its dispatch. In case of disagreement with the facts, conclusions and proposals set forth in the audit report, the audited person has the right, within 15 days from the date of its receipt, to submit to the tax authority a written objection to the said report as a whole or to its individual provisions, accompanied by documents (their certified copies) confirming the validity of the objections.

3. Prospects and ways to improve tax control

3.1 Proposal of employees of MIFNS No. 9 for the Volgograd Region on amendments to the tax code of the Russian Federation

Statement of the problem of administration of personal income tax payable (refundable) on the basis of the declaration.

In accordance with paragraph 1. Article 78 of the Tax Code of the Russian Federation, the amount of overpaid tax is subject to offset against the taxpayer's forthcoming payments on this or other taxes, repayment of arrears on other taxes, debts on penalties and fines for tax offenses or refund to the taxpayer in the manner prescribed by this article. The amount of overpaid tax is determined on the basis of a declaration in form 3-NDFL, completed in accordance with a certificate in form 2-NDFL issued by a tax agent. The obligation of a tax agent to provide information in the form 2-NDFL is established by Article 230 of the Tax Code of the Russian Federation. However, often the tax agent does not fulfill the obligation to submit 2-personal income tax, which makes it impossible to confirm the amount of overpaid tax during a desk audit even if the taxpayer's right to a tax deduction is confirmed (paragraph 3 of article 88). The fact of commission of a tax offense is absent

Thus, article 231 of the Tax Code of the Russian Federation, paragraph 1.2, should be supplemented with the following content:

The amounts of tax indicated in the tax return to be refunded at the end of the tax period in connection with the receipt by the taxpayer of tax deductions provided for in Articles 218 - 221 of this Code must be confirmed by information on income in the form 2-NDFL submitted by tax agents in accordance with Art. 230 of the Tax Code of the Russian Federation.

The positive effect is that the proposed changes are aimed at eliminating cases of illegal return of income tax by taking measures to legalize wages.

Calculation and payment of tax in accordance with paragraph 1 of Article 228 of the Tax Code of the Russian Federation is carried out by individuals - based on the amounts received from the sale of property owned by these persons by right of ownership and property rights, except for the cases provided for by paragraph 17.1 of Article 217 of this Code when such income is not taxable. Such individuals, in particular, include persons who received income from the sale of one car with a capacity of up to 100 l / s, the market price of most of which is less than 100 thousand rubles. The involvement of such individuals in the declaration is associated not only with the large labor costs of tax inspectorate employees, but also with the financial costs of information support, since these declarations are "zero", the obligation to pay income tax on them does not arise. In addition, the submission of 3-personal income tax by this category is inconvenient for individuals themselves, and a large number of declaration sheets and a declaration that does not bear any tax burden gives rise to an excessive negative for the tax inspectorate among citizens.

Based on the above, the employees of MIFTS No. 9 in the Volgograd Region have a proposal, namely:

State paragraph 1 of clause 17.1 of Article 217 of the Tax Code of the Russian Federation in the following wording: income received by individuals who are tax residents of the Russian Federation for the relevant tax period from the sale residential buildings, apartments, rooms, including privatized residential premises, dachas, garden houses or land plots and shares in the said property, owned by the taxpayer for three years or more, when selling other property owned by the taxpayer for three years or more, as well as when selling one vehicle with a capacity of up to 100 l / s, owned by the taxpayer for less than 3 years.

Thus, it should be noted that the proposed changes will significantly reduce the number of individuals required to submit 3-personal income tax, reduce the labor costs of inspectors to check "empty" declarations, which will increase the efficiency of desk audits of submitted declarations, as well as control over taxpayers who are required to submit declarations to actually replenish the budget

Further, it is important to note that, when conducting checks of declarations on income of individuals in accordance with Article 88 of the Tax Code of the Russian Federation, submitted to receive tax deductions in accordance with Articles 218-220 of the Tax Code of the Russian Federation and the return of income tax, the right of the payer to deductions is not confirmed.

There is no fact of committing a tax offense or other violation of the legislation on taxes and fees. Is it legal to draw up an act of verification in the manner prescribed by Article 100 of the Tax Code of the Russian Federation (Clause 5, Article 88) 2. In clause 4 of Art. 85 of the Tax Code of the Russian Federation establishes the obligation of bodies engaged in cadastral registration, maintaining the state real estate cadastre and state registration of rights to real estate and transactions with it, bodies registering vehicles, to report information about the territory located in their jurisdiction real estate, O vehicles registered with these authorities (rights and transactions registered with these authorities), and about their owners to the tax authorities at their location within 10 days from the date of the relevant registration, as well as annually, by March 1, submit the specified information as of January 1 of the current year in the form established by the Order of the Federal Tax Service of Russia dated 13.01.2011 No. ММВ-7-11/11@, the Order of the Federal Tax Service of Russia dated 17.09.2007 No. MM-3-09/536@, the Order of the Ministry of Internal Affairs of the Russian Federation and the Federal Tax Service of October 31 2008, No. 948/MM-3-6/561 04/557 in column 29 of section II "Personal property tax", there is no reason for termination of registration, information on the amount of the transaction is missing.

Section IV" Transport tax"and in section V" Land tax"Similarly, columns 72 and 91 also do not indicate the reason for the termination of the right, there is no information on the amount of the transaction. The absence of this information greatly complicates the desk audits of declarations, and also significantly affects the efficiency of the selection of taxpayers for inclusion in the plan of field audits.

To correct these nuances, there is a proposal on how to make appropriate changes to Article 88 of the Tax Code of the Russian Federation or to Art. 100 of the Tax Code of the Russian Federation, which clearly define the procedure for filing tax audits of personal income tax returns in case of refusal to provide standard, social, and property deductions when buying an apartment. Make appropriate changes to Art. 85 of the Tax Code of the Russian Federation, which regulate the mandatory submission of information on the method of alienation and the price of the transaction

Thus, the proposed changes will significantly reduce the labor costs of inspectors, as well as the proposed changes will significantly reduce the labor costs of inspectors during desk audits of declarations, as well as significantly increase the efficiency of the selection of taxpayers to be included in the plan of field audits.

3.2 Ways to improve tax control

One of the ways to improve tax control is to improve tax legislation. At present, some of the inconsistencies and undeveloped norms of tax legislation have already been eliminated and the taxation mechanism has been somewhat simplified. In order to improve tax control, it is necessary to continue work in this direction, since in the end such measures will minimize the likelihood of accidental and unintentional errors on the part of accountants.

Another important factor in increasing the efficiency of the control work of the tax inspectorate is the improvement of existing procedures for control checks. The necessary features of any effective tax control system are:

the existence of an effective system for selecting taxpayers for conducting documentary audits, which makes it possible to choose the most optimal direction for using the limited human and material resources of the tax inspectorate, to achieve maximum effectiveness of tax audits with minimal effort and money, by selecting such taxpayers for audits, the likelihood of detecting tax violations in which seems to be the largest;

the use of effective forms, techniques and methods of tax audits, based both on the unified comprehensive standard procedure for organizing control audits developed by the tax department, and on a solid legislative framework that provides tax authorities with broad powers in the field of tax control to influence unscrupulous taxpayers;

the use of a system for evaluating the work of tax inspectors, which makes it possible to objectively take into account the results of the activities of each of them, to effectively distribute the load when planning control work.

The problem of rational selection of taxpayers for conducting control checks is of particular importance in the conditions of massive violations of tax legislation, which are typical for modern Russia. The selection system mentioned above is the most effective, as it uses two methods of selecting taxpayers for documentary audits: random and special selection, which allows for the most complete coverage documentary checks taxpayers, ensures the prevention of tax violations due to the suddenness and unpredictability of control checks, the conduct of a targeted sample of taxpayers who have the highest probability of detecting tax violations.

The primary task of the tax inspectorate is the continuous improvement of the forms and methods of tax control. The most promising is the continued increase in the number of tax compliance audits conducted jointly with the tax police.

Also, an effective form of tax control is the re-inspection of enterprises that have allowed the concealment of taxes on a large scale within a year from the moment of such concealment. Such re-inspections make it possible to control the performance of enterprises according to the act of the previous inspection, as well as the reliability of current accounting.

Practice has shown that it is very useful in work tax inspections is the conduct of raids in the evening and at night, the effectiveness of control is also significantly increased when using cross-checks, the essence of which is the departure of employees of departments of one tax inspectorate to the territory of another inspectorate.

Particularly relevant is the use of indirect methods for calculating the taxable base, the use of which can be of great benefit in the face of mass tax evasion and the complication of forms used by Russian taxpayers to hide objects of taxation. As the analysis of the practice of control work of the tax authorities of Russia shows, the facts of tax evasion by taxpayers through ignorance of accounting, its maintenance in violation of the established procedure, which make it impossible to determine the size of the taxable base, have now become widespread worldwide. The particular complexity of working with this category of payers is associated with the lack of effective mechanisms to combat such phenomena. Not having sufficient time and human resources necessary for the actual restoration of accounting, tax inspectorates are forced to take the data declared in tax calculations and arising from accounting documentation as a basis for calculating the taxpayer's tax liabilities, even in cases where analysis of other available information gives reason to conclude that these documents are distorted. The current legislation practically does not give the tax authorities the right to calculate the taxable base based on the use of any other information about taxpayers other than those contained in financial statements and tax returns. The Tax Code of the Russian Federation gives the tax authorities the right, in accounting cases, to determine the amount of taxes payable to the budget by calculation on the basis of data from its similar payer. But the right to use indirect methods for calculating tax liabilities does not apply if the taxpayer submits documents and information to the tax authority that are knowingly distorted.

Very often, at the end of inspections and at the stage of making decisions, taxpayers provide “missing” documents that correct declarations, which lead to a complete revision of the results of inspections, which should be excluded at the stage of appealing the results of inspections. This will help reduce labor costs for the implementation of the audits themselves and to a large extent discipline taxpayers regarding the need to preserve and provide documents in full, as well as the reliability of tax reporting.

The main task of improving the forms and methods of tax control is to increase its efficiency. But this cannot be achieved without improving work with personnel.

Here, the introduction of a scoring system for the work of tax inspectors who carry out control checks can be useful. The essence of such an assessment is that, depending on the category of each audited enterprise - based on the classification into large, medium, small and small, as well as industry affiliation - a certain number of points are credited to the tax inspector. At the same time, for the reporting period, each tax inspector must score a certain minimum number of points. The number of points scored can serve as the basis for the conclusion about its official compliance. In addition, the scoring standard can serve as the basis for drawing up inspection plans for the upcoming reporting period in terms of the most optimal distribution of the workload between individual inspectors.

It is advisable for tax and law enforcement authorities to periodically analyze the most commonly used methods and schemes of tax evasion in order to develop and implement response measures in a timely manner. It is possible to avoid the use of illegal VAT refund schemes from the budget, in particular, by introducing a new VAT administration system, which consists in the use of special accounts that taxpayers will open along with settlement, currency and other accounts. This system, on the one hand, will simplify VAT refunds for bona fide exporters and minimize the interest of unscrupulous taxpayers in using shell companies. At the same time, the possibility of VAT refunds in case of its actual absence in the budget will be excluded, and a guarantee of tax collection and its receipt in the budget will appear.

It is important to organize an effective mechanism for the interaction of tax authorities with law enforcement agencies and other authorities and management in the implementation of tax control. Practice has shown that it is the joint audits of the tax authorities that give the largest amounts of additional charges.

Since violations of tax legislation and tax evasion are caused by economic reasons, the activities of regulatory and law enforcement agencies to withdraw economic entities from the shadow sector should be based on economic motives. It is necessary to create such conditions that the risks in carrying out activities within the shadow economy are high and not covered by profits from tax evasion, and the maximum rate of profit is achieved only in the legal sector of the economy. In this regard, the effectiveness of tax control is largely ensured by the severity of punishment for tax crimes and offenses.

Judicial practice shows that it is extremely difficult, and often simply impossible, to hold a taxpayer liable for violation of tax laws. Sentences handed down by criminal courts usually carry a suspended sentence.

In May 2012, the Government of the Russian Federation approved the Main Directions of the Tax Policy of the Russian Federation for 2013 and for the planned period of 2014 and 2015. According to this document in 2013 - 2015. It is proposed to continue improving the tax system of the Russian Federation by conducting a tax maneuver. At the same time, there are a number of comments and suggestions on the document.

The Guidelines for Tax Policy noted that an important task of changes in tax administration is to reduce the overall level of administrative burden by attracting more taxpayers to taxation. It is difficult to agree with this approach, it is more expedient to improve the quality of the work of the tax authorities, reduce paperwork, develop conciliation procedures and other tools.

Along with the current and subsequent types of tax control (desk and field audits), it is necessary to develop preliminary control - the issuance by an authorized state body of conclusions on the tax qualification of a transaction or operation. These are the so-called vice versa verification certificates, which are issued before the transactions, and not years later. As a result, tax administration will become more efficient and comfortable for business, and the number of disputes between tax authorities and taxpayers may be significantly reduced.

Much attention is also paid to the issues of obtaining documents and information from banks by the tax authorities, including in relation to deposits and accounts of taxpayers. However, the current issue of relations with banks regarding the arrest and removal of arrest from the accounts of non-payers was not reflected in the Main Directions of Tax Policy.

Often, the suspension of transactions on taxpayers' accounts is used not as a guarantee of the collection of accrued payments, but as a means of forcing them to pay, which often leads to abuses, including those of a corrupt nature. Account blocking is also possible in case of non-submission of the declaration within the prescribed period for reasons beyond the control of the taxpayer (problems with mail, delivery through the operator of telecommunication channels). There are cases when the request to freeze the account comes to the bank after the actual execution of the tax payment by the payer. Moreover, the bank cannot, after the payer satisfies the collection requirement, automatically and independently, without the written permission of the tax authority, unblock the client's account. Of course, this negatively affects the financial position of taxpayers.

In this regard, according to the Chamber of Commerce and Industry of the Russian Federation, the following changes should be made:

) cancel the blocking of accounts due to the taxpayer's failure to comply with the tax payment requirement, since for security purposes the tax authorities have sufficient powers provided for in paragraph 10 of Art. 101 of the Tax Code of the Russian Federation (TC RF);

) set in paragraph 3 of Art. 76 of the Tax Code of the Russian Federation, that the account is blocked not in case of failure to submit a declaration within the prescribed period, but in case of failure to submit a declaration after 10 working days after the tax authority has served the taxpayer with a notice of non-receipt of the declaration;

) introduce an additional condition for the suspension of operations on accounts - the sanction of the prosecutor, since the presence of sufficient grounds for the tax authority to assume the possibility of hiding property from tax collection is only an assessment category, not obvious and, therefore, subject to preliminary verification;

) establish in paragraph 10 of Art. 101 of the Tax Code of the Russian Federation an indicative list of sufficient grounds and make it obligatory for the tax authority to indicate in the decision what these grounds are, on what information the conclusions of the tax authority are based, as well as the sources of such information.

The so-called anti-offshore measures should be considered as mechanisms to counteract tax evasion. The Ministry of Finance of Russia believes that if foreign subsidiary does not pay dividends to the Russian parent company, then the offshore profit must be included in the tax base of the Russian company. For these purposes, the term “foreign controlled company” should be enshrined in the Tax Code of the Russian Federation. However, in order for these norms to work in real life, it is necessary to create clear control mechanisms, since unscrupulous taxpayers will quickly learn to hide their affiliation with certain firms.

With regard to the introduction of the term "legal entity - tax resident of the Russian Federation", the following should be noted. International double tax treaties contain rules for determining residency, including for legal entities. The norms of international agreements will have greater force over the newly introduced norms of the Tax Code of the Russian Federation. At the same time, the procedure for determining residency in various agreements does not have full coincidence. In other words, the concept of universal tax residency, which is proposed in the Guidelines for Tax Policy, will not work.

It is advisable to provide in the Tax Code of the Russian Federation a reference rule to the relevant agreements. In this case, the norms of the Tax Code of the Russian Federation, which regulate the concept of universal tax residency, will directly apply only to those countries with which the relevant agreements have not been concluded. However, it should be borne in mind that conflicts with the national legislation of such countries may arise, as well as cases of double taxation of income.

The main disadvantages of the proposed norm are, in particular:

the risk of subjective approach of inspectors to evidence of tax residency, such as the location of the actual control center;

the impossibility of developing clear criteria for all cases of economic activity and, as a result, a huge number of controversial situations;

the subjectivity of decisions made by courts, where the price of the issue will be the imposition of income tax on all income of the organization (in all countries) instead of income from sources in the Russian Federation.

With regard to tax incentives for investments, the Main Directions of Tax Policy propose only one of the possible measures - clarifying the procedure for restoring the amount of expenses on capital investments in income in the amount of not more than 10% in the event of the sale of fixed assets in respect of which such capital investments were made, earlier than after 5 years from the date of their commissioning.

At the same time, the analysis of the norms of the Tax Code of the Russian Federation in terms of regulating investment activity makes it possible to identify a number of issues to be resolved, for example, such as:

) on the investment of property in the authorized capital, both during the establishment and in the course of the company's activities;

The absence in the Tax Code of the Russian Federation (in the definition of investment investments) of specifying the concept of "contribution to the authorized capital" creates uncertainty in the question of whether the contribution is an investment only within down payment or further contributions to the authorized capital of the company also belong to investment investments.

The answer to this question is contained in a number of letters from the Ministry of Finance of Russia, according to which the contribution (contribution) of a participant in a business company should be understood as contributions to the authorized capital of the company (both during its establishment and when it is increased). authorized capital) or in case of acquisition of a share from other participants;

) about the receipt of dividends by the participants at the expense of the profit of both the reporting year and previous years;

There are no direct indications in the Tax Code of the Russian Federation that dividends are also payments to participants due to the distribution of net profit of both the current and previous tax periods.

In the letters of the Ministry of Finance of Russia, there is also no unequivocal position on whether payments from the current year's profit are dividends only or payments from the profits of previous years also belong to dividends.

The judicial practice of many FAS proceeds from the fact that dividends can be paid out of the net profit of past tax periods, however, as noted, it was not reflected in the Tax Code of the Russian Federation.

) on the sale of shares (shares) to third parties (including investments in additional capital);

According to the letters of the Ministry of Finance of Russia, the purchase price of units and shares includes both the initial and subsequent contributions of participants to the authorized capital.

A participant's contribution to additional capital to increase net assets that increases the value of the participant's shares or shares is not deductible for income tax purposes.

At the same time, it is not taken into account that the participant’s expenses for contributing property to additional capital, due to their economic justification (increase in net assets) and documentary evidence, correspond to the definition of expenses taken into account for tax purposes.

As regards special tax regimes, then the Chamber of Commerce and Industry of the Russian Federation advocates an increase to 100 million rubles. the limit value of the annual turnover for the application of the simplified taxation system (STS). This measure most fully takes into account inflation rates in recent years and, in the opinion of the Chamber of Commerce and Industry of the Russian Federation and the business community, would allow small and medium-sized businesses to develop more actively and, therefore, increase tax revenues of budgets.

Unfortunately, when considering the Federal Law of June 25, 2012 No. 94-FZ "On Amendments to Parts One and Two of the Tax Code

Russian Federation and individual legislative acts Russian Federation" such an amendment was not approved.

An additional incentive for the development of small businesses may be the removal of restrictions on application of the simplified tax system small businesses that have separate divisions in the form of representations.

It should be taken into account that representative offices, in accordance with the law, do not carry out economic activities. They only represent the interests of a legal entity and, as a rule, are used to study market conditions, search for possible partners, advertise their products and promote them in regional markets.

In this regard, entrepreneurs are faced with the choice of either developing their business, entering the markets of neighboring districts or regions and bearing a large tax burden, as they will have to switch from a simplified regime to a general one, or not to develop in order to retain the right to apply a preferential simplified regime.

This restriction is excessive and hinders the development of small business in Russia. Removing this barrier would allow small businesses to significantly expand the geography of sales of their products and, accordingly, increase tax revenues to the Russian budget system.

In addition, the Main Directions of Tax Policy do not provide for measures of tax incentives for small innovative enterprises. In this regard, it is proposed to exempt small innovative enterprises from paying income tax (tax holidays) during the first 2 years of operation, as well as to reduce the amount of income tax payable by 50% in the next 2 years.

It is also necessary to expand the list of expenses that reduce the income received when determining an object under the simplified tax system, including all expenses aimed at the creation and implementation of new technologies and equipment.

Conclusion

Tax control is a type of activity of authorized bodies on the issue of compliance with and implementation of legislative requirements in the field of calculation and payment of taxes and fees.

Among the forms of tax control, tax audits occupy the main place, since they are the most effective and significant. A tax audit, in my opinion, is aimed not only at establishing facts of violations of the legislation on taxes and fees, as a result of which the state did not receive the amount of taxes and fees due, but also at preventing undesirable consequences of non-compliance with tax laws.

The purpose of any audit is to control compliance by taxpayers, payers of fees, tax agents with the legislation on taxes and fees.

One of the most important problems of the tax administration system is the problem of tax authorities' focus on tax collection. In foreign states, specialized tax administrations (departments, directorates, etc.) are created to exercise tax control.

Tax control is carried out by applying various techniques and methods, as well as using special procedures. The totality of techniques, methods and procedures forms the methods of tax control. Tax control methods include visual inspection, arithmetic and formal verification of documents, data comparison, selective and end-to-end methods of document verification, etc.

As noted earlier, subjects of taxation are required to make tax payments in the established amounts and within certain time limits to the budget of the Russian Federation. But in our country, at this stage of reforming the state structure and the tax system in particular, the fulfillment of this obligation leaves much to be desired. Moreover, tax evasion is carried out by legal and illegal methods, which indicates the imperfection of tax legislation.

A desk audit can be recognized as the main form of tax control. And the point here is not only that the basis for its implementation is the submission of a declaration, and the declaration is submitted by many taxpayers on a monthly basis. It is also important that a desk audit is carried out without the decision of the head of the inspectorate, which in some way speeds up the process and reduces the number of bureaucratic delays.

An on-site tax audit is the most serious form of control. Perhaps that is why the procedure for its implementation is most regulated.

As a result, I would like to say that it is necessary to look for further ways to improve the control work of the tax authorities, while mobilizing efforts in the above-mentioned areas.

List of used sources and literature

1.<#"justify">Application

Chief

body of internal affairs

REQUEST

of the tax authority on the participation of the internal affairs body in an on-site tax audit

Based on paragraph 1 of Article 36 of the Tax Code of the Russian Federation

asks to allocate for participation in the on-site tax audit

(full and abbreviated name of the organization (branch or representative office), TIN/KPP,

(Full name of an individual, TIN - if available)

employee(s)

in the amount of _______ people.

(name of the subdivision of the internal affairs body) in the amount of ____ people.

Location address of the organization (branch or representative office) (address of permanent residence of an individual):

An on-site tax audit is carried out on issues of compliance with the legislation on taxes and fees (on the correctness of calculation, withholding, payment and transfer) and (or) on issues of compliance with currency legislation _______________________________________

(name of taxes (fees), issues of currency control)

The need for the participation of employees of the internal affairs body in an on-site tax audit is caused by the following circumstances<*>:

(description of the form, nature and content of the alleged tax offense, violation of currency legislation; justification for the involvement of employees of the internal affairs body as specialists or to ensure security measures in order to protect the life and health of inspectors (if necessary)

Estimated dates for the audit:

Check start date

Check end date

(name of the tax authority) (full name) (signature)

<*>If the audit is scheduled based on the results of consideration of materials on tax offenses, violations of currency legislation sent by the internal affairs body to the tax authority, instead of the specified data, a reference is made to the number and date of the letter of the internal affairs body with which these materials were submitted.

SolutionN

___________________________"____"______G.

<А>head (deputy head)

(name of the tax authority)

Assign a check

(full name of the organization (full name of the individual entrepreneur), TIN; (full name of the organization, branch or representative office of the organization, TIN / code of the reason for registration) on issues for the period from _______ to ________

2. Request an audit

(surnames, first names, patronymics, occupations, class ranks, special ranks of officials authorized to conduct inspections)

Head (deputy head)

(name of the tax authority)

(Place of printing)

With a decision to conduct an on-site tax audit

familiarized:

(position and full name of the head of the organization (its branch or representative office) (full name of an individual entrepreneur) or full name of their representative)

(date)(signature)

<*>

Solution N

on conducting an on-site tax audit

_____________________________"___________"______G.

(Name locality)(date of)

Based on articles 31 and 89 of the first part of the Tax Code of the Russian Federation<*>head (deputy head)

(name of the tax authority)

(class rank, surname, initials)

Appoint an inspection in connection with the liquidation (reorganization)

(full name of the organization, TIN) for questions

for the period from _____________ to .______________

2. Assign an audit to ________________

(surnames, first names, patronymics,

positions held, class ranks, special ranks of officials authorized to conduct inspections) Head (deputy head)

(Place of printing)

I am familiar with the decision to conduct an on-site tax audit:

(position and full name of the head of the organization (person replacing him) or full name of the representative)

(date)(signature)

<*>When including issues of compliance with currency legislation in the decision, reference should be made to Article 23 of the Federal Law “On Currency Regulation and Currency Control”

Solution N

on making additions (changes) to the decision

(name of the tax authority) dated ______ No. ____ conducting an on-site tax audit

_________________________________"____"____G.

(name of locality) (date)

In connection with the need to expand (change) the composition of specialists conducting field tax audits,

(full name of the organization (full name of the individual entrepreneur), TIN);

(full name of the organization, branch or representative office of the organization, TIN / code of the reason for registration)

head (deputy head)

(name of the tax authority)

(class rank, surname, initials)

Make the following addition(s) changes(s) to the decision to conduct an on-site tax audit dated _N:

Head (deputy head)

(name of the tax authority)

(class rank) (signature) (full name)

(Place of printing)

I am aware of this decision:

(position and full name of the head of the organization (its branch or

representative office) (Full name of the individual entrepreneur) or F.I.O. her (his) representative)

(date) (signature)

Requirement to submit documents

In accordance with article 93 of part one of the Tax Code of the Russian Federation<1>You must submit, no later than ________, the following documents required for a tax audit:

Failure to submit the requested documents within the prescribed period entails liability under Article 126 of the first part of the Tax Code of the Russian Federation <2>

(position, class rank of the inspector, the least

tax authority)

(signature) (full name)

Requested to submit documents:

(position and full name of the head of the organization (branch or representative office) (full name of the individual entrepreneur)

(signature) (date)

<1>When carrying out currency control measures, it is also necessary to refer to part 1) of Article 23 and paragraph 1) of part 2 of Article 24 of the Federal Law "On Currency Regulation and Currency Control".

<2>When carrying out currency control measures, it is also necessary to refer to Part 6 of Article 15.25 of the Code of Administrative Offenses of the Russian Federation.

I approve

Head (deputy head)

(name of the tax authority)

(signature) (full name)

"____"_____G.

RESOLUTION No.

on the production of seizure of documents and objects

_______________________________________________________

(name of locality) (date)

(position, class rank if any), full name the person conducting the on-site tax audit, the name of the tax authority) at the entrance to the field taxchecks

(name of company,

FULL NAME. individual entrepreneur, TIN)

installed:

(a brief summary of the circumstances that served as the basis for the seizure of documents and objects)

Guided by Article 94 of Part One of the Tax Code of the Russian Federation,

RESOLVED:

seize the following documents and items:

An official conducting an on-site tax audit

(position, class rank) (signature) (full name)

Protocol No.

seizure of documents and objects

___________________________________________

Extraction started at hour.min. "____"______G.

Excavation completed in hours.min. "_____ "____G.

(positions, class ranks, full name of persons seizing documents and items, name of the tax authority) seized documents and items from (name of organization

(Full name of the individual entrepreneur), TIN)with the participation and in the presence of: persons from whom seizure is carried out

(position, full name (address of permanent place of e / residence, passport data: series, number, by whom and when issued - an individual entrepreneur)

specialist(s)

(position, full name with indication of the body (organization), which they represent)The above persons, in accordance with part one of the Tax Code of the Russian Federation, have been explained their rights and obligations.

Before the start of the seizure, all present and participating persons were presented with the Resolution on the production of the seizure of documents and items sent. No.

(signatures of witnesses)

(Full name) (name of the organization (full name of the individual entrepreneur) it was proposed to voluntarily issue the documents and items specified in the Decree.

List of seized documents and items:

(name of documents, individual characteristics of items, and, if possible, the cost of items)

Application:<*>on the pages.

The protocol was read by the persons present and participating in the seizure, no comments were received on the merits of its content and the procedure for the seizure

(in case of receipt of comments, comments are indicated on the substance of the content of the protocol and the order of seizure)

Persons who have been seized

(signature) (full name)

(signature) (full name)

(signature) (full name)

(signature) (full name)

Specialist(s)

(signature) (full name)

(signature)

Officials of the tax authority

(signature)

(signature)

This Protocol has been drawn up

(signature)

I received a copy of this protocol (a copy of the protocol with a copy of the inventory on ___ pages) received

(position, name of organization,

(F.I. About the person from whom the seizure was made)

(signature)

<*>In case of seizing a large number of documents (objects), a special inventory is drawn up, which is attached to the seizure protocol.

DESCRIPTION No.

documents and items

(name of company,

(Full name of the individual entrepreneur), TIN) withdrawn according to the protocol of seizure otg. No.

(name of documents, individual characteristics of items, and, if possible, the cost of items)

Official(s) of the tax authority who carried out the seizure (position(s), class rank(s), full name(s) of the official(s) of the tax authority) (signatures )

Persons who have been seized

(signature) (full name)

(signature) (full name)

(signature) (full name)

(signature (full name)

Specialist(s)

(signature) (full name)

(signature) (full name)A copy of the inventory on ____ pages was received by:

(name of the organization, position, full name of the person from whom the seizure was made)

(date)(signature)

Protocol No.

inspection (examination)

(place of drawing up the protocol) (date)

Inspection (examination) started at ____ hour. ____ minutes. "___"_____G.

Inspection (examination) ended at ____ hour. ____ min. "___"____G.

(position, class rank, full name of the person who drew up the protocol, name of the tax authority)

(positions, class ranks, full name of persons performing the inspection (examination),

(name of the tax authority)in accordance with the rights granted by clause 6 of clause 1 of article 31 and article 92 of part one of the Tax Code of the Russian Federation, they carried out an inspection (examination)

(name and address of the location of territories, premises of the taxpayer, names of documents, signs of objects) with the participation and presence of:

officials of the organization (individual entrepreneur^

(position, full name (address of permanent residence, passport data:

series, number, by whom and when issued - to an individual entrepreneur)

(Full name of witnesses, address of permanent residence, passport data: series, number, by whom and when issued)

specialist(s)

(position, full name with indication of the body (organization) they represent)

(signatures of witnesses)

The above persons, in accordance with part one of the Tax Code of the Russian Federation, have been explained their rights and obligations.

(signatures of persons from whom the seizure is made)

(signatures of specialists) (signatures of officials of the tax authority)

As a result of the inspection (survey), the following was established:

(a detailed description of the inspected (surveyed) territories, premises, documents and objects is made)

During the inspection (examination), filming, photography, video recording (underline as appropriate) was carried out.

Photographs and negatives, films, video recordings (underline as appropriate) are attached to the protocol, as well as (other materials made during the inspection (examination) are indicated)

The protocol was read by all persons present and participating in the inspection (examination), no comments were received on the merits of its content (if comments are received, comments on the merits of the content of the protocol are indicated)

(signature, full name of the person who made the remark)

Organization official

(individual entrepreneur)

(signature) (full name)

(signature) (full name)

(signature) (full name)

Specialists

(signature) (full name)

(signature) (full name)

Officials of the tax authority

(signature) (full name)

(signature) (full name)This Protocol has been drawn up

(signature) (full name)

AGREEMENT No.

on the provision of expert services

"______"_______G.

(name of the tax authority) represented by the head (deputy head) (full name) hereinafter referred to as the "Customer", acting on the basis of, on the one hand, and hereinafter referred to as the "Contractor", acting on the basis of, on the other hand have concluded this Agreement as follows:

Subject of the contract

1. The "Customer" instructs, and the "Contractor" assumes the obligation to provide expert services.

Duties of the parties

2.1. Customer:

2.1.1.Submits to the Contractor the necessary materials of the tax audit related to the subject of the examination, listed in the Decree dated No. on the appointment of an examination (hereinafter referred to as the Decree).

2.1.2.Timely pay the Contractor the cost of expert services provided to the customer in the manner prescribed by the Regulations on the procedure for payment and the amount of amounts payable to witnesses, translators, specialists, experts and witnesses engaged to participate in the production of tax control actions, approved by the Decree of the Government of the Russian Federation March 16, 1999 No. 298.

2.2. Executor:

2.2.1. Draws up a conclusion in writing on its own behalf and transfers it to the customer. The conclusion sets out the studies conducted by the Contractor, the conclusions drawn as a result of their conclusions and reasonable answers to the questions specified in the Resolution.

2.2.2. Ensures completion of work on time

3. Cost of work and payment procedure

3.1.

3.2.

4. Responsibility

4.1.The contractor is responsible for refusing to participate in a tax audit or giving a knowingly false conclusion.

4.2.According to paragraph 4 of Article 102 of the Tax Code of the Russian Federation, for the loss of documents containing information constituting a tax secret, or for the disclosure of such information, the Contractor shall be liable under federal laws.

4.3.The contractor entrusts the performance of the examination to a specific expert (experts) from among his employees, explains to him (them) the rights and obligations established by Article 95 (paragraphs 4, 5 and 8) of the Tax Code of the Russian Federation and warns him (them) about the established Article 129 of the Tax Code Russian Federation of liability for refusing to participate in a tax audit or giving a knowingly false opinion, as well as that, in accordance with paragraph 4 of Article 102 of the Tax Code of the Russian Federation, the loss of documents containing information constituting a tax secret, or disclosure of such information entails liability, stipulated by federal laws, about which he takes away a subscription from him (them). The subscription together with the conclusion is transferred to the Customer.

5. The term of the Agreement, the procedure for its amendment and termination

5.1.

5.2.

5.3.

5.4.All disputes and disagreements between the two parties that may arise under this Agreement, if they are not resolved as a result of negotiations, must be resolved in accordance with the current legislation of the Russian Federation.

5.5.This Agreement is made in two copies, having the same legal force, one of which is kept by the Contractor, the other - by the "Customer".

6. Additional terms

Legal addresses and Bank details sides:

Contractor Customer

(signature) (date)

I approve

Head (deputy head)

(name of the tax authority)

(signature) (full name)

RESOLUTION No.

about appointment of expertise

(name of expertise)

(name of locality) (date)

installed:

(a brief summary of the circumstances that served as the basis for the appointment of an examination)

Taking into account the need to clarify emerging issues that require special knowledge in science, art, technology and craft, and guided by Articles 31 and 95 of the first part of the Tax Code of the Russian Federation,

RESOLVED:

I. Appoint an examination by entrusting it to (name of the examination) production: (Full name of the expert who is entrusted with the production of the examination or name of the expert institution)

II. For the permission of the expert(s), ask the following questions:. At the disposal of the expert, provide: (materials of the tax audit related to the subject of the examination) (position, class rank of the official of the tax authority carrying out (signature) (full name) audit)

Minutes No. of familiarization of the taxpayer with the resolution on the appointment of an examination (name of the examination) (place of drawing up the protocol) (date)

Started at ____hour.____min.

Finished at ____hours.___minutes.

(position, class rank, full name of the person who made the decision on the appointment expertise, name of the tax authority)guided by clause 6 of article 95 of the first part of the Tax Code of the Russian Federation, he introduced (position, full name of an official of the organization (individual entrepreneur)

With the Resolution dated No. on the appointment of an examination and explained to him the rights, (name of expertise)provided for in clause 7 of article 95 of part one of the Tax Code of the Russian Federation.

I got acquainted with the Decree dated No. and the rights, statements on the merits were received

(position, full name of the official of the organization - (signature) (date)

organizations (full name of the individual entrepreneur)

This protocol has been

(signature)

RESOLUTION No.

on the appointment of an additional (repeated) examination

(name of expertise)

(name of locality) (date)

(position, class rank, full name of the person conducting the on-site tax audit, name of the tax authority) carrying out on the basis of a decision dated No. of the head (deputy head) (name of the tax authority) an on-site tax audit (name of the taxpayer (F.I. O. individual entrepreneur) installed:

for the period from _________ to ___________ was made

(Full name of the expert who performed the examination) examination. (name of expertise)

As a result of the study, the expert came to the following conclusions

(brief conclusions of the expert formulated in the initial opinion)

This expert opinion No. dated "____" _____. is presented on the (incomplete or insufficiently clear, unreasonable) following grounds (reasons for which the initial expert opinion was recognized as incomplete or insufficiently clear, unreasonable)

Based on the foregoing and guided by Article 95 of Part One of the Tax Code of the Russian Federation,

RESOLVED:

Assign an additional (repeated)

(name of expertise)examination by entrusting its production (full name of the expert who is entrusted with the production of the examination or the name of the expert institution)

2. For the permission of the expert to put the following questions:

Provide the expert with:

(materials that must be provided to the expert for the production of additional (or repeated) examination

(position, class rank of the official of the tax authority carrying out the audit) (place of the stamp of the tax authority)

POVEATING TOA №

to call a witness

(name of locality) (date)

(Full name of the person called as a witness, home address)On the basis of Article 90 of the first part of the Tax Code of the Russian Federation, you are called as a witness to testify in a case of a tax offense

by ____ hour. "___"____G. by the address:

(Full name of the official of the tax authority) Have a real agenda and passport with you.

Failure to appear or evasion from appearing without good reason by a person called in a case of a tax offense as a witness shall entail liability under the first part of Article 128 of the Tax Code of the Russian Federation.

Head (deputy head)

(name of the tax authority, class rank)

(signature) (full name)

Protocol No.

interrogation of a witness

(place of drawing up the protocol) (date)

Started at ____hour.____min.

Finished at ____hours.___minutes.

(position, class rank, full name of the person who drew up the protocol, name of the tax authority) in the premises

(place of taking evidence)in compliance with the requirements of Article 90 of the Tax Code of the Russian Federation, interrogated the person summoned as

(Full name of the witness) of the witness in the case of a tax offense.

(name of company,

Full name of an individual entrepreneur)

The witness stated the following about himself:

Date and place of birth

Place of work, position

Home address

Passport (document replacing it) series No.

(by whom and when issued)The witness, in accordance with Article 90 of the Tax Code of the Russian Federation, was warned of liability for refusal or evasion to testify or for giving knowingly false testimony, established by Article 128 of the Tax Code of the Russian Federation.

(witness signature)

Witness testimony:

From my words it is written down correctly (written by my own hand)

(signature of the witness) (full name of the witness)

Received testimony:(position, class rank of the official of the tax authority who interrogated the witness

AGREEMENT No.

on the provision of services by specialists and translators

(name of the tax authority) represented by the head (deputy head), (full name) hereinafter referred to as the "Customer", acting on the basis, on the one hand, and hereinafter referred to as the "Contractor", acting on the basis, on the other The parties have entered into this Agreement as follows:

Subject of the contract

1. The Customer instructs, and the Contractor assumes obligations to perform the following works:

1.2. Deadline

2. Cost of work and payment procedure

2.1.The cost of the services provided is:

2.2.Settlements between the parties are made in the following order:

3. Responsibility

3.1.The Contractor is responsible for refusing to participate in a tax audit or making a deliberately false transfer.

3.2.According to paragraph 4 of Article 102 of the Tax Code of the Russian Federation, for the loss of documents containing information constituting a tax secret, or for the disclosure of such information, the Contractor shall be liable under federal laws.

4.1.The agreement comes into force from the moment of its signing. The contract is valid until the full fulfillment of the obligations of the parties under it.

4.2.Either party has the right to terminate the Agreement unilaterally. The Agreement is considered terminated not earlier than after the date of receipt by the other party of a written notice of termination of the Agreement.

4.3.Changes to this Agreement are considered accepted subject to a written agreement of the parties, executed in an additional agreement.

One of the ways to improve tax control is to improve tax legislation. At present, some of the inconsistencies and undeveloped norms of tax legislation have already been eliminated and the taxation mechanism has been somewhat simplified. In order to improve tax control, it is necessary to continue work in this direction, since in the end such measures will minimize the likelihood of accidental and unintentional errors on the part of accountants.

Another important factor in increasing the efficiency of the control work of the tax inspectorate is the improvement of existing procedures for control checks. The necessary features of any effective tax control system are:

the existence of an effective system for selecting taxpayers for conducting documentary audits, which makes it possible to choose the most optimal direction for using the limited human and material resources of the tax inspectorate, to achieve maximum effectiveness of tax audits with minimal effort and money, by selecting such taxpayers for audits, the likelihood of detecting tax violations in which seems to be the largest;

the use of effective forms, techniques and methods of tax audits, based both on the unified comprehensive standard procedure for organizing control audits developed by the tax department, and on a solid legislative framework that provides tax authorities with broad powers in the field of tax control to influence unscrupulous taxpayers;

the use of a system for evaluating the work of tax inspectors, which makes it possible to objectively take into account the results of the activities of each of them, to effectively distribute the load when planning control work.

The problem of rational selection of taxpayers for conducting control checks is of particular importance in the conditions of massive violations of tax legislation, which are typical for modern Russia. The selection system mentioned above is the most effective, as it uses two methods of selecting taxpayers for documentary audits: random and special selection, which allows for the most complete coverage of taxpayers with documentary audits, ensures the prevention of tax offenses due to the suddenness and unforeseen control audits, a targeted sample of taxpayers who seem to have the highest probability of detecting tax violations.

The primary task of the tax inspectorate is the continuous improvement of the forms and methods of tax control. The most promising is the continued increase in the number of tax compliance audits conducted jointly with the tax police.

Also, an effective form of tax control is the re-inspection of enterprises that have allowed the concealment of taxes on a large scale within a year from the moment of such concealment. Such re-inspections make it possible to control the performance of enterprises according to the act of the previous inspection, as well as the reliability of current accounting.

Practice has shown that it is very useful in the work of tax inspectorates to conduct raids in the evening and at night, and the effectiveness of control is also significantly increased when using cross-checks, the essence of which is the departure of employees of departments of one tax inspectorate to the territory of another inspectorate.

Particularly relevant is the use of indirect methods for calculating the taxable base, the use of which can be of great benefit in the face of mass tax evasion and the complication of forms used by Russian taxpayers to hide objects of taxation. As the analysis of the practice of control work of the tax authorities of Russia shows, the facts of tax evasion by taxpayers through ignorance of accounting, its maintenance in violation of the established procedure, which make it impossible to determine the size of the taxable base, have now become widespread worldwide. The particular complexity of working with this category of payers is associated with the lack of effective mechanisms to combat such phenomena. Not having sufficient time and human resources necessary for the actual restoration of accounting, tax inspectorates are forced to take the data declared in tax calculations and arising from accounting documentation as a basis for calculating the taxpayer's tax liabilities, even in cases where analysis of other available information gives reason to conclude that these documents are distorted. The current legislation practically does not give the tax authorities the right to calculate the taxable base based on the use of any other information about taxpayers other than those contained in financial statements and tax returns. The Tax Code of the Russian Federation gives the tax authorities the right, in accounting cases, to determine the amount of taxes payable to the budget by calculation on the basis of data from its similar payer. But the right to use indirect methods for calculating tax liabilities does not apply if the taxpayer submits documents and information to the tax authority that are knowingly distorted.

Very often, at the end of inspections and at the stage of making decisions, taxpayers provide “missing” documents that correct declarations, which lead to a complete revision of the results of inspections, which should be excluded at the stage of appealing the results of inspections. This will help reduce labor costs for the implementation of the audits themselves and to a large extent discipline taxpayers regarding the need to preserve and provide documents in full, as well as the reliability of tax reporting.

The main task of improving the forms and methods of tax control is to increase its efficiency. But this cannot be achieved without improving work with personnel.

Here, the introduction of a scoring system for the work of tax inspectors who carry out control checks can be useful. The essence of such an assessment is that, depending on the category of each audited enterprise - based on the classification into large, medium, small and small, as well as industry affiliation - a certain number of points are credited to the tax inspector. At the same time, for the reporting period, each tax inspector must score a certain minimum number of points. The number of points scored can serve as the basis for the conclusion about its official compliance. In addition, the scoring standard can serve as the basis for drawing up inspection plans for the upcoming reporting period in terms of the most optimal distribution of the workload between individual inspectors.

It is advisable for tax and law enforcement authorities to periodically analyze the most commonly used methods and schemes of tax evasion in order to develop and implement response measures in a timely manner. It is possible to avoid the use of illegal VAT refund schemes from the budget, in particular, by introducing a new VAT administration system, which consists in the use of special accounts that taxpayers will open along with settlement, currency and other accounts. This system, on the one hand, will simplify VAT refunds for bona fide exporters and minimize the interest of unscrupulous taxpayers in using shell companies. At the same time, the possibility of VAT refunds in case of its actual absence in the budget will be excluded, and a guarantee of tax collection and its receipt in the budget will appear.

It is important to organize an effective mechanism for the interaction of tax authorities with law enforcement agencies and other authorities and management in the implementation of tax control. Practice has shown that it is the joint audits of the tax authorities that give the largest amounts of additional charges.

Since violations of tax legislation and tax evasion are caused by economic reasons, the activities of regulatory and law enforcement agencies to withdraw economic entities from the shadow sector should be based on economic motives. It is necessary to create such conditions that the risks in carrying out activities within the shadow economy are high and not covered by profits from tax evasion, and the maximum rate of profit is achieved only in the legal sector of the economy. In this regard, the effectiveness of tax control is largely ensured by the severity of punishment for tax crimes and offenses.

Judicial practice shows that it is extremely difficult, and often simply impossible, to hold a taxpayer liable for violation of tax laws. Sentences handed down by criminal courts usually carry a suspended sentence.

In May 2012, the Government of the Russian Federation approved the Main Directions of the Tax Policy of the Russian Federation for 2013 and for the planned period of 2014 and 2015. According to this document in 2013 - 2015. It is proposed to continue improving the tax system of the Russian Federation by conducting a tax maneuver. At the same time, there are a number of comments and suggestions on the document.

The Guidelines for Tax Policy noted that an important task of changes in tax administration is to reduce the overall level of administrative burden by attracting more taxpayers to taxation. It is difficult to agree with this approach, it is more expedient to improve the quality of the work of the tax authorities, reduce paperwork, develop conciliation procedures and other tools.

Along with the current and subsequent types of tax control (desk and field audits), it is necessary to develop preliminary control - the issuance by an authorized state body of conclusions on the tax qualification of a transaction or operation. These are the so-called vice versa verification certificates, which are issued before the transactions, and not years later. As a result, tax administration will become more efficient and comfortable for business, and the number of disputes between tax authorities and taxpayers may be significantly reduced.

Much attention is also paid to the issues of obtaining documents and information from banks by the tax authorities, including in relation to deposits and accounts of taxpayers. However, the current issue of relations with banks regarding the arrest and removal of arrest from the accounts of non-payers was not reflected in the Main Directions of Tax Policy.

Often, the suspension of transactions on taxpayers' accounts is used not as a guarantee of the collection of accrued payments, but as a means of forcing them to pay, which often leads to abuses, including those of a corrupt nature. Account blocking is also possible in case of non-submission of the declaration within the prescribed period for reasons beyond the control of the taxpayer (problems with mail, delivery through the operator of telecommunication channels). There are cases when the request to freeze the account comes to the bank after the actual execution of the tax payment by the payer. Moreover, the bank cannot, after the payer satisfies the collection requirement, automatically and independently, without the written permission of the tax authority, unblock the client's account. Of course, this negatively affects the financial position of taxpayers.

In this regard, according to the Chamber of Commerce and Industry of the Russian Federation, the following changes should be made:

Cancel the blocking of accounts in connection with the taxpayer's failure to comply with the requirement to pay tax, since for security purposes the tax authorities have sufficient powers under paragraph 10 of Art. 101 of the Tax Code of the Russian Federation (TC RF);

Set in paragraph 3 of Art. 76 of the Tax Code of the Russian Federation, that the account is blocked not in case of failure to submit a declaration within the prescribed period, but in case of failure to submit a declaration after 10 working days after the tax authority has served the taxpayer with a notice of non-receipt of the declaration;

Introduce an additional condition for the suspension of operations on accounts - the sanction of the prosecutor, since the presence of sufficient grounds for the tax authority to assume the possibility of hiding property from tax collection is only an assessment category, not obvious and, therefore, subject to preliminary verification;

Set in paragraph 10 of Art. 101 of the Tax Code of the Russian Federation an indicative list of sufficient grounds and make it obligatory for the tax authority to indicate in the decision what these grounds are, on what information the conclusions of the tax authority are based, as well as the sources of such information.

The so-called anti-offshore measures should be considered as mechanisms to counteract tax evasion. The Russian Ministry of Finance believes that if a foreign subsidiary does not pay dividends to a Russian parent company, then offshore profits should be included in the tax base of the Russian company. For these purposes, the term “foreign controlled company” should be enshrined in the Tax Code of the Russian Federation. However, in order for these norms to work in real life, it is necessary to create clear control mechanisms, since unscrupulous taxpayers will quickly learn to hide their affiliation with certain firms.

With regard to the introduction of the term "legal entity - tax resident of the Russian Federation", the following should be noted. International double tax treaties contain rules for determining residency, including for legal entities. The norms of international agreements will have greater force over the newly introduced norms of the Tax Code of the Russian Federation. At the same time, the procedure for determining residency in various agreements does not have full coincidence. In other words, the concept of universal tax residency, which is proposed in the Guidelines for Tax Policy, will not work.

It is advisable to provide in the Tax Code of the Russian Federation a reference rule to the relevant agreements. In this case, the norms of the Tax Code of the Russian Federation, which regulate the concept of universal tax residency, will directly apply only to those countries with which the relevant agreements have not been concluded. However, it should be borne in mind that conflicts with the national legislation of such countries may arise, as well as cases of double taxation of income.

The main disadvantages of the proposed norm are, in particular:

the risk of subjective approach of inspectors to evidence of tax residency, such as the location of the actual control center;

the impossibility of developing clear criteria for all cases of economic activity and, as a result, a huge number of controversial situations;

the subjectivity of decisions made by courts, where the price of the issue will be the imposition of income tax on all income of the organization (in all countries) instead of income from sources in the Russian Federation.

With regard to tax incentives for investments, the Main Directions of Tax Policy propose only one of the possible measures - clarifying the procedure for restoring the amount of expenses on capital investments in income in the amount of not more than 10% in the event of the sale of fixed assets in respect of which such capital investments were made, earlier than after 5 years from the date of their commissioning.

At the same time, the analysis of the norms of the Tax Code of the Russian Federation in terms of regulating investment activity makes it possible to identify a number of issues to be resolved, for example, such as:

) on the investment of property in the authorized capital, both during the establishment and in the course of the company's activities;

The absence in the Tax Code of the Russian Federation (in the definition of investment investments) of specifying the concept of “contribution to the authorized capital” creates uncertainty in the question of whether the contribution is an investment investment only within the initial contribution, or whether subsequent contributions to the authorized capital of the company also belong to investment investments.

The answer to this question is contained in a number of letters from the Ministry of Finance of Russia, according to which the contribution (contribution) of a member of a business company should be understood as contributions to the authorized capital of the company (both during its establishment and when increasing its authorized capital) or in the case of acquiring a share from other participants ;

) about the receipt of dividends by the participants at the expense of the profit of both the reporting year and previous years;

There are no direct indications in the Tax Code of the Russian Federation that dividends are also payments to participants due to the distribution of net profit of both the current and previous tax periods.

In the letters of the Ministry of Finance of Russia, there is also no unequivocal position on whether payments from the current year's profit are dividends only or payments from the profits of previous years also belong to dividends.

The judicial practice of many FAS proceeds from the fact that dividends can be paid out of the net profit of past tax periods, however, as noted, it was not reflected in the Tax Code of the Russian Federation.

) on the sale of shares (shares) to third parties (including investments in additional capital);

According to the letters of the Ministry of Finance of Russia, the purchase price of units and shares includes both the initial and subsequent contributions of participants to the authorized capital.

A participant's contribution to additional capital to increase net assets that increases the value of the participant's shares or shares is not deductible for income tax purposes.

At the same time, it is not taken into account that the participant’s expenses for contributing property to additional capital, due to their economic justification (increase in net assets) and documentary evidence, correspond to the definition of expenses taken into account for tax purposes.

With regard to special tax regimes, the Chamber of Commerce and Industry of the Russian Federation advocates an increase to 100 million rubles. the limit value of the annual turnover for the application of the simplified taxation system (STS). This measure most fully takes into account inflation rates in recent years and, in the opinion of the Chamber of Commerce and Industry of the Russian Federation and the business community, would allow small and medium-sized businesses to develop more actively and, therefore, increase tax revenues of budgets.

Unfortunately, when considering the Federal Law of June 25, 2012 No. 94-FZ "On Amendments to Parts One and Two of the Tax Code

of the Russian Federation and certain legislative acts of the Russian Federation" such an amendment was not approved.

An additional incentive for the development of small businesses may be the removal of restrictions on the use of the simplified tax system by small enterprises that have separate subdivisions in the form of representative offices.

It should be taken into account that representative offices, in accordance with the law, do not carry out economic activities. They only represent the interests of a legal entity and, as a rule, are used to study market conditions, search for possible partners, advertise their products and promote them in regional markets.

In this regard, entrepreneurs are faced with the choice of either developing their business, entering the markets of neighboring districts or regions and bearing a large tax burden, as they will have to switch from a simplified regime to a general one, or not to develop in order to retain the right to apply a preferential simplified regime.

This restriction is excessive and hinders the development of small business in Russia. Removing this barrier would allow small businesses to significantly expand the geography of sales of their products and, accordingly, increase tax revenues to the Russian budget system.

In addition, the Main Directions of Tax Policy do not provide for measures of tax incentives for small innovative enterprises. In this regard, it is proposed to exempt small innovative enterprises from paying income tax (tax holidays) during the first 2 years of operation, as well as to reduce the amount of income tax payable by 50% in the next 2 years.

It is also necessary to expand the list of expenses that reduce the income received when determining an object under the simplified tax system, including all expenses aimed at the creation and implementation of new technologies and equipment.

Conclusion.

Tax control is a type of activity of authorized bodies on the issue of compliance with and implementation of legislative requirements in the field of calculation and payment of taxes and fees.

Among the forms of tax control, tax audits occupy the main place, since they are the most effective and significant. A tax audit, in my opinion, is aimed not only at establishing facts of violations of the legislation on taxes and fees, as a result of which the state did not receive the amount of taxes and fees due, but also at preventing undesirable consequences of non-compliance with tax laws.

The purpose of any audit is to control compliance by taxpayers, payers of fees, tax agents with the legislation on taxes and fees.

One of the most important problems of the tax administration system is the problem of tax authorities' focus on tax collection. In foreign countries, specialized tax departments (departments, directorates, etc.)

Tax control is carried out by applying various techniques and methods, as well as using special procedures. The totality of techniques, methods and procedures forms the methods of tax control. Tax control methods include visual inspection, arithmetic and formal verification of documents, data comparison, selective and end-to-end methods of document verification, etc.

As noted earlier, subjects of taxation are required to make tax payments in the established amounts and within certain time limits to the budget of the Russian Federation. But in our country, at this stage of reforming the state structure and the tax system in particular, the fulfillment of this obligation leaves much to be desired. Moreover, tax evasion is carried out by legal and illegal methods, which indicates the imperfection of tax legislation.

Thus, the first step is to improve legislative framework regulating the organization and implementation of tax control. At the same time, we must take the best and most suitable for our conditions from foreign experience in this area.

A desk audit can be recognized as the main form of tax control. And the point here is not only that the basis for its implementation is the submission of a declaration, and the declaration is submitted by many taxpayers on a monthly basis. It is also important that a desk audit is carried out without the decision of the head of the inspectorate, which in some way speeds up the process and reduces the number of bureaucratic delays.

An on-site tax audit is the most serious form of control. Perhaps that is why the procedure for its implementation is most regulated.

As a result, I would like to say that it is necessary to look for further ways to improve the control work of the tax authorities, while mobilizing efforts in the above-mentioned areas.

Bibliography

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3. Taxes and taxation: Uch./Ed. M.V. Romanovsky. - St. Petersburg: Peter, 2003

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6. Fundamentals of tax law. / M.: Investment Fund, - 2000.

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8. Pavlova L. Tax control // Taxes. – 2010

9. Frolov S.P. Tax disputes: some practical recommendations // Accounting. – 2009

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12. Gusev T.A. How to conduct a tax audit more efficiently // Taxes. – 2010

State control in the tax sphere plays an important role in ensuring the economic security of the state. Being an integral part of a single mechanism of state control, it is carried out by all state authorities, control in the tax sphere, within the limits of their competence, is also carried out by municipal bodies. An analysis of the specifics of control activities in the tax sphere allows us to conclude that the President of the Russian Federation and his structures, legislative authorities, executive authorities, prosecutors, judicial authorities, interacting with each other and forming a single control and supervisory mechanism of the state in the field of taxation, contribute significant contribution in strengthening tax discipline and increasing the collection of taxes and fees. Meshkova D.A. Tax control: forms of implementation and effectiveness. Accountant and law. - 2011

Tax control is carried out in order to implement the financial policy of the state and has the following aspects:

1) tax control - an independent function of the state administration of the tax sphere, it is carried out in order to prevent or detect tax offenses;

2) tax control is one of the elements of the methodology for planning tax revenues of the budget;

3) tax control - a functional element of tax administration;

4) tax control acts as the final stage of taxation management, when the actual results of the impact on the managed object are compared with the requirements of regulatory requirements;

5) tax control is a form of feedback in the system of taxation legal regulation.

Information received through feedback channels signals the need for changes in the tax system, social or budgetary policy.

Tax control, being an element of the public administration system, is itself a complex socially oriented system that includes the following elements: organizational structure; methodological basis; regulatory framework; information and communication infrastructure; logistics and staffing, research and training base.

In modern conditions of strengthening statehood, tax control should also be considered as the most important tool for building an effective competitive state. The formation of state tax control over the past years took place in conditions of instability of tax legislation, a lack of tax culture and a positive attitude of taxpayers to the tax system. Deterioration of the tax discipline of business entities, a decrease in the collection of taxes and fees, an increase in the number of offenses in the field of taxation contribute to the instability of the taxation system.

At the present stage, the requirements for the organization of control work are increasing significantly. The main task here is the introduction into the practice of tax control of a systematic economic and legal analysis of the financial and economic activities of the audited entities. Field tax audits play an important role in solving this problem.

At the same time, the Tax Code of the Russian Federation does not contain the concept of tax control, relations in this area with their individual subjects (for example, with bailiffs) are not regulated. The current tax legislation does not reflect the procedural issues of tax control. In their control activities, the tax authorities use a large number of departmental legal acts, including those for official use (regulations, guidelines, instructions, etc.). Normative legal acts of tax authorities, regardless of the body that adopted them, are not acts of legislation on taxes and fees, any contradictions between departmental acts and the norms of the Tax Code of the Russian Federation must be resolved in favor of the Tax Code of the Russian Federation. An integral part of the system of sources of legal regulation of tax control are joint documents of tax authorities with other authorities, in particular with internal affairs authorities, customs authorities, the Accounts Chamber of the Russian Federation, etc.

So far, at the disposal of the regulatory authorities there are no effective private methods for investigating tax violations that are adequate to the level of complexity of their commission, therefore, the problem of developing instrumental and methodological means (techniques) to increase the efficiency of tax audits and their post-control in terms of accrued accrued to the budgets of various levels comes to the fore. arrears, penalties and fines.

On the one hand, there are state requirements for strict observance of the mandatory for all legally fixed tax discipline and, on the other hand, there are facts of mass manifestations of its violation by taxpayers of different levels; there is a contradiction between the traditional macroeconomic approach to the system of taxes and taxation, where the main thing is the completeness of fees and revenues to the state budget, on the one hand, and the vector of influence of the subjective (human) factor on the implementation of the state tax policy, on the other.

The organization and conduct of field tax audits in terms of tax control in the Russian Federation, on the one hand, have a well-established mechanism and regulations, on the other hand, tax control is carried out under constantly changing tax legislation, which does not contribute to the precise implementation of audits.

As practice shows, the prospect of conducting an on-site audit noticeably unnerves taxpayers, and the point is not only that violations can be detected by the supervisory authority. An on-site audit is also a serious destabilizing factor that affects the daily work of the taxpayer, since it involves the distraction of employees from carrying out their tasks. official duties, presentation and mass copying of documents used in production activities, and a number of other distractions.

The duration of field tax audits also has a negative impact, which, as a rule, ending in one reporting period already provides for it for a new one. There is also an inconsistency in a number of legal norms, which leads to tax disputes and litigation, and often to judicial annulment of decisions of tax authorities.

In recent years, the decrease in the effectiveness of tax audits is due to an increase in the burden on one employee of the tax authorities. If we consider the indicators of the effectiveness of tax control, which are used in other countries, we can cite the French experience as an example. An indicator of the effectiveness of tax control is the number of inspections that one inspector conducts per year. Qualitative indicators include, firstly, the amount of additional taxes, with the reason for the additional charges, as well as the actions taken to ensure that taxes are paid in full; secondly, the ratio between the funds spent and the total amount of additionally assessed amounts (the ratio of forces and results). This allows you to compare the activities of different departments and departments.

The following factors can be singled out as factors contributing to the improvement of the efficiency of tax audits:

• - detailed, detailed tax legislation, which clearly spells out all taxation procedures, as well as the real equality of the parties in tax legal relations;
• - the predominance of the functional approach in the organization of tax services over the sectoral one;
• - availability of the concept of tax control, concentration of efforts of specialists in key areas of control; purposeful selection of enterprises for inspection based on a wide information base;
• - evaluation of the work of employees and departments of tax authorities on the basis of clear criteria, creation of incentives to improve the efficiency of tax audits;
• - further increase in the level of development of the system of electronic data processing and centralization of input and processing of tax information;
• - continuous improvement of the level of professional training of the staff of tax authorities;
• - strengthening of interaction in the process of control work with law enforcement, financial, banking authorities;
• - At present, the tax authorities of Russia generally have high technical equipment, actively use advanced technologies for automated accounting and data processing. One of the tasks implemented by the tax service in recent years has been the creation of a powerful information and analytical apparatus capable of processing various types of information with minimal involvement of taxpayers in tax procedures. Further introduction of new methods for processing documented information, including automated schemes for verification activities, would not only increase the effectiveness of control functions, but also reduce the bureaucratic and corruption component of control.

According to some economists, the need for a transition to systemic tax control is long overdue, in which the main emphasis will be shifted to analytical work with information at the disposal of the tax authorities. And only as a result of this work, additional requests to “problem taxpayers” are formulated. Special checks remain with persons who “do not cooperate” with the tax authorities as a result of these requests. However, the use of analytical methods of tax control is possible only if there is a large amount of information obtained from various sources and accumulated in information storages. On the basis of these information arrays, for example, at the regional level, it will be possible to identify violations of tax legislation by cross-processing various data - both internal information from the tax authorities and obtained from external sources. This will also allow for more efficient planning of the control work of tax authorities in a particular tax inspectorate.

Having reliable and complete information about taxpayers obtained from internal and external sources based on the application modern technologies it is more likely to determine the nature and time period of the tax offense. One of the indicators characterizing the effectiveness of tax control is the reduction in the time from the commission of a tax offense to its detection as a result of tax audits. This indicator can be expressed by the following formula:

where, time of detected tax offense

time of the tax offense

period of time between detection and commission of a tax offense

the number of revealed facts of tax legal relations

K is an indicator of the efficiency of tax administration.

It should be noted that in economically developed countries the process of taxation, as a rule, has stabilized. This means that issues at the macro level have been largely resolved: the composition of the tax system has been determined and verified by practice, and the tax burden has been optimized. At the same time, at the micro level, organizational transformations continue to improve the efficiency of tax authorities and the tax system as a whole, mainly through the introduction of information technology. That is, the stability of tax administration processes at the macro level made it possible, instead of directive instructions at the macro level, to switch to independent decision-making of tax administration at the micro level.

1. TAX CONTROL IN THE SYSTEM OF THE STATE

FINANCIAL CONTROL.

1.1. Tax control as an integral part of state financial control.

1.2. Formation and development of state tax control in Russia.

2. STATE TAX CONTROL AT THE PRESENT STAGE OF DEVELOPMENT OF THE RUSSIAN ECONOMY.

2.1. The role of state tax control in the mobilization of revenues to the budget.

2.2. State tax control at the regional level

3. IMPROVEMENT OF STATE TAX CONTROL UNDER MODERN CONDITIONS.

3.2. Methodology for assessing the results of tax control.

3.3. Informatization of tax control in the context of improving the structure of tax authorities.

Introduction to the thesis (part of the abstract) on the topic "Directions for improving tax control"

The control of tax authorities over the correct and timely calculation and payment of tax payments to the budget, compliance by taxpayers with payment discipline is a necessary condition for the effective functioning of the tax system in the state. At any stage of the development of the state system in the history of mankind, this statement remained unchanged. Even Augustus Octavian organized institutions in the Roman provinces, whose competence included control over the timing and amount of taxes collected.

In the context of the transition of the Russian Federation to market relations, an increase in the growth rate of economic development and a continuous increase in economic potential is possible only with a stable tax system.

At the present stage of economic development, the tax policy of the state should be based not only on the active positioning of the state in relations with the taxpayer, but also take into account the real ability of the taxpayer to pay in the form of taxes a fixed amount of money necessary for the formation of budgets at various levels. This circumstance necessitates a significant revision of the existing system of tax control.

At the same time, a positive macroeconomic environment, the development of a system of payment support for business transactions, an increase in production volumes for once unstable business entities, the transition to a civilized system of mutual settlements are essential prerequisites for improving tax control in terms of organizing its work, forms and methods.

The formation of state tax control over the past years took place in the conditions of instability of tax legislation, the negative attitude of taxpayers to the tax system as a whole. These circumstances had a negative impact on the organization and effectiveness of state tax control. The presence of broad rights of the state tax control bodies in terms of applying administrative and financial measures of influence, informing the public and authorities about violations of tax legislation did not contribute to the acquisition of a certain legal culture by taxpayers, increasing their responsibility for fulfilling their obligations to the state.

Due to the changing economic situation in society, the need arose for the most effective interaction between the tax authorities and the controlling units of law enforcement agencies.

The issues of improving the existing tax control in terms of the organization of its work, forms and methods in order to increase their effectiveness are currently insufficiently studied, which predetermined the choice of the topic of the dissertation research.

The topic of financial control and, to a lesser extent, tax control was widely covered in the works of scientists and practitioners. Moreover, the very concept of "tax control" in many works of scientists, as well as in legislative and regulatory acts, was not previously present and was reflected only in the Tax Code of the Russian Federation.

Theoretical basis tax control were considered in the works of Ayushiev A. D., Danilevsky Yu.-A., Zuikov I. S., Kireenko A. P., Narinsky A. S., Panskov V. G., Rodionova V. M., Chernika D. G.

The problems of the practical activities of the tax authorities were covered in the works of V. G. Artyukhov, A. V. Bryzgalin, G. P. Komarova, B. A. Ragozin, S. V. Shatalov and others.

Analysis of various aspects of financial control is given in the works of Alexandrov A. N., Belobzhetsky I. A., Berezkin Yu. M., Voznesensky E. A., Gadzhiev N. G., Solovyov G. A.

Studying the system of financial impact of taxes on economic development society, considered in the works of Russian scientists of the 19th and 20th centuries Posashkov I. T., Desnitsky S. E., Witte S. Yu., Bunge N. Kh., Ozerova I. Kh., Turgeneva N. I., Mordvinova N. S., Trivus A. A. and others, remains relevant today.

Many issues of organization and methods of control carried out by tax authorities, regulation and responsibility of officials, practical application in Russia, the experience of foreign tax services, the interaction of tax authorities with other regulatory authorities, the improvement of the control work of tax authorities in the context of computerization require further research.

This determined the structure of the dissertation work and the list of issues to be resolved.

The purpose of the work is to study and theoretically substantiate the essence of tax control, forms and methods of control carried out by tax authorities from the standpoint of their qualitative improvement.

The implementation of the research goal required the solution of the following tasks:

Clarify the concept of state tax control, revealing its content and features as a subsystem of financial control, as well as the principles of its organization, the composition of subjects and objects;

Formulate and investigate the organizational and methodological prerequisites for the implementation of tax control;

To systematize the stages of development of tax control in Russia;

Determine trends in the development of tax control in the context of improving the structure of the Russian tax authorities;

Investigate the existing methodology for conducting desk and field tax audits;

Assess the results of tax control in modern conditions at the regional level;

Substantiate the main directions for improving state tax control, taking into account experience foreign countries.

The object of research is the state tax control.

The subject of the study is the relationship between tax authorities and taxpayers in the process of tax control.

The theoretical and methodological basis of the dissertation is the research of leading scientists and practitioners in the field of financial and tax control. The work uses legislative acts of the Russian Federation, Decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation concerning tax control issues, the functioning of tax authorities, instructions from the Ministry of the Russian Federation on taxes and fees, works of economists on the issues under consideration, as well as materials from scientific conferences and periodicals .

The information and statistical base of the study was made up of materials from: the Ministry of the Russian Federation for Taxes and Duties, the Office of the Ministry of Taxes and Taxes of the Russian Federation for the Irkutsk Region and Ust-Orda BAO, Interdistrict Tax Inspections, materials from tax inspections of the region, original materials collected by the author in practical activities. When analyzing and solving the tasks set, annual and quarterly reports, operational information from the tax authorities, as well as all-Russian statistical data and statistical data from the regions of Russia were used.

The research was carried out using general methods of scientific knowledge. In the course of the study, the methods of inductive and deductive conclusions, system analysis of theoretical and practical material were used. The analysis of statistical data was carried out using the methods of grouping, sampling, comparison and generalization.

The paper gives a description of various aspects of tax control from the standpoint of determining the specifics and taking into account the modern practice of organizing tax control. The paper considers new additional elements organization and methods of control work of tax authorities.

Particular attention is paid to:

Justification of the need to maintain close interaction between the tax authorities in their work with the relevant departments of state control bodies;

Specification of the information content of desk audits, and proposals for improving the methods for preparing and summarizing information on the selection of objects of field tax audits;

Development of proposals for improving the methodology for conducting field tax audits.

The scientific novelty of the dissertation research is as follows:

The definition of tax control has been supplemented from the standpoint of its role in modern conditions and the principles of its organization have been clarified.

Proposed and justified the ratio of tax rates, costs and risks of the taxpayer under tax optimization in the conditions of the Russian economy;

Methodological approaches to the assessment of tax control based on aggregated indicators of the effectiveness of the work of inspections have been developed;

The expediency of developing a Unified Federal Interdepartmental Information System based on the databases of tax authorities and other control authorities is substantiated.

The theoretical significance of the dissertation research lies in the development of a scientific understanding of the essence of tax control by effectively optimizing the interaction between subjects and objects of tax control. As well as the search for new approaches to the formation of the organization and methodology of the main forms of state tax control, the systematization and justification of trends and directions for the development of tax control in Russia at the present stage.

The practical significance of the dissertation research lies in the development of recommendations for organizing and improving the efficiency of tax control carried out by the tax authorities. At the same time, the specific content of the proposed recommendations lies in the possibility of using the new elements developed and described in the work in the methods of organizing, conducting and evaluating tax control, implementing the necessary information interaction with other regulatory authorities, as well as information impact on the taxpayer, guaranteeing a significant effect from the standpoint of achieving end goals.

The materials of the dissertation research are used in the educational process when teaching special disciplines of the specialty "Taxes and taxation".

Separate proposals and conclusions of the dissertation research were used in the practical activities of tax authorities in the implementation of a set of organizational and technical measures for the preparation and conduct of on-site tax audits.

The main provisions of the dissertation are set out in seven published works in the collections of scientific papers of the Irkutsk State Economic Academy, Baikal State University of Economics and Law with a total volume of 2.64 pp.

The dissertation consists of an introduction, three chapters, a conclusion, a list of references. The total volume of the dissertation is 219 typewritten pages.

Dissertation conclusion on the topic "Finance, monetary circulation and credit", Sigutov, Pavel Viktorovich

The results of the work of the tax authorities in the Irkutsk region on compliance with legislation on value added tax

Indicators of control work Tax period

6 months 2002 6 months 2004 Growth rate, %

Additional payments accrued based on the results of inspections, million rubles. 124.3 2688.9 2606

Share of additional accrued payments in the total volume of additional accruals on field tax audits for the period, % 16.5 55.6 336

Analyzing the facts of violations cited in the acts of on-site tax audits conducted by the inspectorates of the region for the period 2000-2004, we have classified and grouped the main features that are a clear indicator of the presence of such violations in legal entities that explicitly or "implicitly" export operations.

The following factors may indicate the facts of violation of the legislation of the Russian Federation when applying the exemption for VAT refunds from the budget:

The presence of a large number of so-called "buffer" firms around the exporter (43 cases);

The exporter is a one-day firm (12 cases);

The buyer is a company-resident of one of the countries of Eastern Europe (5 cases);

Large transaction amount (254 cases);

Opening accounts in one bank by participants in transactions (3 cases);

Conducting settlement transactions within one banking day (2 cases);

Indirect participation in the commission of such transactions by banks servicing the accounts of counterparties under the contract (10 cases).

The decision to refund VAT from the budget is preceded by a desk audit of the taxpayer, which is carried out by the territorial tax authority at the place of registration of the exporter. At the same time, the tax authorities sometimes do not have the opportunity to take measures to establish the real fact of export. In order to prevent and prevent such cases, as well as to strengthen control over the spending of budgetary funds, the territorial divisions of the tax authorities conduct joint inspections with the customs authorities of exporting enterprises that have submitted applications for VAT refunds from the budget.

The main direction of increasing the efficiency of tax control of VAT refunds is to strengthen the role of preliminary control measures. The implementation of such measures, which are carried out at the stage of receipt by the tax authorities of information that the taxpayer is preparing to make a certain export transaction, and not when the taxpayer has already submitted documents for VAT refunds, will make it possible to exclude tax offenses, and not to identify them within three months from the moment the exporter submits documents for tax refunds to the tax authority until a decision is made on its refund.

Considering this aspect of tax control in relation to the conditions of material- and capital-intensive industries, the following features of territorial distribution and concentration in the territory of the region of energy, non-ferrous metallurgy, oil refining, pulp and paper industry should be noted. The industries listed are the base industries National economy countries (see annex 8, 9). This explains the interest in it on the part of financial and industrial groups.

When analyzing the reviews of the control activities of the tax authorities of the Siberian Federal District for the period 2000-2004, we identified the following main ways of committing tax offenses identified during inspections of enterprises in these industries:

Non-reflection in accounting documents and reporting of the entire volume of manufactured products. When selling products, tax evasion schemes using promissory notes are actively used, which increased the intermediary's unrecorded profit by the amount of the discount on the promissory note. The profit received by an intermediary enterprise was distributed among the shareholders and the management of factories (combines) without being reflected in the financial statements and income declarations of individuals (3 cases).

Violation of accounting. Tax violations in these industries industrial production are quite often committed when accounting for the results of financial and economic activities between the enterprises in question and intermediaries (12 cases).

Incomplete crediting of proceeds from the sale of products. Inspections often establish violations of the Chart of Accounts of the financial and economic activities of an enterprise in terms of reflecting the proceeds received from third-party organizations for the provision of various works and services not related to the main production and sale of products not on sales accounts, but on credits of expense accounts in correspondence with the account “Settlements with different creditors and debtors” (34 cases). For some audited taxpayers, it was a counter audit that established the facts of non-receipt of goods purchased by the organization and non-reflection of its sale in accounting accounts (see Appendix 10).

Concealment of proceeds from the sale of products (works, services) by not reflecting business operations on mutual offsets and barter transactions in accounting records. The practice of conducting inspections and studying documents of enterprises shows that for these categories of enterprises, a feature is a chronic lack of own funds both at the enterprises themselves and among the main consumers of the products of enterprises in this industry, which becomes the reason for cashless payments (barter, bills, etc.). At the same time, intermediaries are involved in order to provide enterprises with the necessary raw materials and to purchase modern equipment and technologies (14 cases).

Unreasonable overestimation of the cost of products (works, services) (145 cases).

Incomplete transfer of foreign exchange earnings from tolling operations to authorized Russian banks, other violations of tax legislation, committed during tolling operations (3 cases).

Violation of tax laws committed when working with foreign partners (34 cases).

VAT offset due to unjustified application of benefits and other violations related to VAT calculation (25 cases).

Understatement of property tax (46 cases).

Evasion of payment of insurance premiums (6 cases). One of the practiced methods of evading payment of insurance premiums was the cashing out of bonds of the State Savings Loan by enterprises indebted to the PFR through intermediary structures.

There were cases when taxpayers took advantage of the peculiarities of the organizational structure of state bodies, the principles of their work. Tax offenses, united by a single plan, were divided into small offenses, distributed across territories, economic entities, making it difficult to carry out control activities.

An additional confirmation of this is revealed during the inspections of almost every inspection of the Irkutsk region, the facts that the activities of legal entities and entrepreneurs prior to 2001 fell out of tax control due to the restrictions of Art. 87 of the Tax Code of the Russian Federation. In some inspectorates, the share of such taxpayers for legal entities exceeded 33% of those registered with the tax, for individual entrepreneurs - 97%. Enterprises are currently replacing external transactions with internal ones.

A certain share of tax offenses falls on the shares of enterprises that violate the registration procedure. Such enterprises, as a rule, completely evade taxation (their business is, in fact, illegal). At the same time, there is no registration of a person as such, or manipulations are carried out by unauthorized changes in the types of activities by enterprises without appropriate registration or by the use by unscrupulous taxpayers of false details of non-existent enterprises, as well as the misuse of details of real enterprises. In all these cases, the person carrying out the transactions does not pay taxes.

In our opinion, incentives of an economic nature occupy the main place among the reasons for the considered tax offenses. On the one hand, the legally established rules for the implementation of entrepreneurial activities, as well as the organization of control work. These factors significantly affect the level of tax violations, the scale of the "shadow" sector of the economy. On the other hand, the level of tax violations, the desire of businesses to go into the "shadow" sector of the economy should be perceived as a test for the correctness of the tax policy, the chosen methods of state regulation, and other parameters. legal system and general economic life in the country.

Anyway, economic entity phenomena should be taken into account in the formation of the appropriate legal environment, the distribution of competence between state bodies. This is especially important at the present stage of ongoing reforms in the system of state tax control.

The study of preferences in tax offenses in this case can also be useful in choosing ways to stabilize the current situation. In some cases it is better to use legal regulation. In other cases, it may be more effective to influence economic processes through law enforcement agencies. At the same time, the main thing in the ideology of tax control should be the formation of an understanding in the taxpayer of the inevitability of detecting a violation and, accordingly, a penalty to the budget. full amount taxes due, as well as bearing full responsibility for the actions committed by him.

The sectoral features of the existing industrial infrastructure of the region have a significant impact on the tax control carried out by the tax authorities of the region (see Table 9).

CONCLUSION

The indisputable truth is the assertion of the fact that taxation is one of the most important elements of the modern state system, not only from the standpoint of economic science, but also from the standpoint of its practical implementation in many socio-economic spheres of society.

Obviously, a market economy at the present stage cannot exist without a stable tax system. The tax policy of the state plays a crucial role in solving the economic and social problems of obtaining and redistributing income on a national scale.

This is undeniable from the standpoint of the possibility of implementing the basic functions of the state through the use of the fiscal mechanism to mobilize the necessary funds for this.

The study showed that at present the main means of identifying and preventing violations in the calculation and payment of tax payments is the continuous improvement of control carried out by tax authorities. At the same time, the improvement of tax legislation in terms of its unambiguous and understandable interpretation of tax control procedures plays a special role in this process.

In the dissertation research it is proved that the main way to ensure an increase in tax collection is the development and application in practice of such measures that will really contribute to improving the efficiency of tax control.

The level of tax control is influenced by a number of factors of an objective and subjective nature. The study identified the causes that have a negative impact on the effectiveness of tax control.

In the dissertation, on the basis of a scientific approach, a comprehensive study of the theoretical foundations and modern practice of implementing tax control was carried out, and its features were identified.

A detailed definition of the concept of state tax control as an integral part of state financial control is given, its specific features and properties, principles of organization, scope and object are determined.

The conditions for the implementation of tax control are critically examined: the legislative and regulatory framework, organizational, methodological and material and technical foundations for conducting tax audits, as the main form of control carried out by tax authorities.

And also assessed the impact of existing tax legislation, organizational and methodological foundations on the effectiveness of tax control.

From the study, the following conclusions and results were obtained:

1. Based on a critical review of the definitions of control by different authors, substantiation of the position that tax control has an active fiscal focus, the content of state tax control has been supplemented, taking into account the objective conditions for the direct implementation of tax control, as well as the hierarchical subordination of financial categories.

Tax control is an integral part of state financial control, is a form of implementation of the control function of public finances.

Tax control is the most important link in the system of managing tax relations, essentially including the entire set of measures aimed at achieving the goals of correct, complete and timely fulfillment by the taxpayer of the requirements of tax legislation, defined by the framework of the legal space that regulates the organization of cash receipts in the interests of the state, and as well as penalties for tax violations.

The implementation of market reforms in the socio-economic spheres leads to the need to change the tax legislation, and consequently, the organization of tax control.

The overdue problems of tax control are the definition of the boundary between financial and tax control and, above all, the creation of a unified methodological basis for tax control.

An assessment of the implementation in practice of the principles of organizing the control activities of tax authorities shows that not all of them are fully observed.

This is especially true for the principles of unity and centralization, independence from state authorities of local self-government, the comprehensive completeness of control, the effectiveness and reality of control, the principles of competence and preventive control.

2. An important factor in the stability of the tax system is the quality of legal support.

An analysis of the rights granted to the tax authorities shows that their implementation in practice currently raises many controversial issues. Contradictions and gaps in tax legislation lead, on the one hand, to an unjustified expansion of the powers of tax authorities. In some cases, the scope of the granted powers does not allow the tax authorities to exercise effective control during field tax audits. On the other hand, in terms of regulating the direct relations of the subjects of tax relations with the state, it gives rise to both legal and illegal ways of tax evasion.

That is why the dissertation substantiates a number of provisions concerning the clarification of the rights of tax authorities.

3. An important component of the transformations in the activities of the tax authorities is the qualitative improvement of the forms and methods of tax control.

The dissertation study concluded that in order to improve the efficiency of control work by tax authorities, along with the use of traditional methods of monitoring compliance with tax laws, new non-traditional forms of such work should be used more widely, especially in terms of selecting taxpayers for an on-site tax audit.

Moreover, the use of new methods at the stage of desk audits will not only improve the semantic content of the latter, but also use the possibilities of preliminary and current control (along with subsequent control) in a more efficient form, since they help prevent tax violations and predetermine more effective control actions. * Changes in the content and direction of in-house audits imply an expansion of the verification of arithmetic and interconnection of reporting forms, its qualitative transition to more detailed control with the involvement of primary documents, accounting and tax reports for previous periods, other data, especially for similar taxpayers.

Work in this direction will make it possible to purposefully carry out risk analysis and performance evaluation, both in terms of choosing an enterprise for verification, and a critical assessment of its effectiveness. It is in this combination of efforts that it is possible to make tax monitoring of taxpayers more effective.

4. In the context of the growing influence of criminals on business entities, the merging of criminal and tax crimes, the paper considers new opportunities for interaction between tax authorities and with controlling units of law enforcement agencies in the fight against tax crimes.

When analyzing the possibilities of this kind of interaction, special attention is paid to the role of law enforcement agencies, as the successor of the tax police, from the standpoint of the functions assigned to them. The study identified negative factors limiting these services in terms of their rights to influence the taxpayer, as an object of inspections, on the possibility of the presence in the activities of the latter elements of tax offenses and crimes.

The weakest link is the lack of methodological materials on carrying out # joint preventive and control measures, as well as regulating the mutual use of each other's information databases in the work.

Particular attention is paid to the delimitation of functions between the two supervisory authorities from the standpoint of the possibilities of their influence in the process of exercising their control function.

5. The study showed that the ongoing reform of the tax authorities in terms of radically breaking the information content of the control work they carry out is being carried out in the right direction, but has a number of shortcomings, both in terms of the pace of implementation and the quality content of some areas of its implementation from the position ultimate goals of the ongoing reform.

As the experience of foreign colleagues proves, in order to increase the efficiency and effectiveness of taxpayer control, fundamentally new technologies of tax activity based on a more complete use of computer databases are needed. Only a unified state information system will make it possible to achieve high returns from the work of tax authorities.

In this regard, the task of organizing effective and secure information exchange of data with other state financial control bodies deserves special attention.

The organization of the exchange of information requires a preliminary solution of the legal problem of organizing the exchange of data between various departments.

Here it is necessary not only to legislatively define the rights and powers of mutual access of the bodies exercising tax control to each other's databases, but also to formally define the databases subject to mandatory transfer, the forms of their provision, and also clearly establish the responsibility norms of organizations participating in information exchange.

6. A great potential for increasing tax collection lies in a more careful interpretation of the taxable base for various groups of business entities, both within the country as a whole and from the standpoint of Russia's position in the system of interstate relations.

The paper considers some potential possibilities of only a small list of measures that can effectively influence the overall situation in the field of tax assignments.

It is their extensive potential that contains the possibility of shifting the tax burden both within potentially interesting groups for taxation, and between groups as a whole.

The use of these opportunities, along with the use of the optimal structure of taxes (from the standpoint of combining essentially related economic and fiscal content) will qualitatively improve the situation in the field of tax relations, in which at present “traditional” taxpayers are by no means in the best position in terms of impact. tax authorities on them.

Unfortunately, many forms of tax abuse cannot be eliminated only by the implementation and application of methodological recommendations. Therefore, the tax authorities are faced with the task of not only revealing the facts of hiding income and evading taxation, but also trying to go one step further by improving the regulatory framework, promptly suppressing possible attempts and channels for the occurrence of tax offenses.

It is necessary to provide for the establishment of continuous daily monitoring of compliance with tax laws, early warning of options for "shadow" economic transactions, increasing the responsibility of citizens and organizations for tax evasion. This work can be carried out in the following main areas:

Changing the organizational structure of tax control in the direction of rational redistribution and placement of information, material and human resources of tax authorities;

Accelerated development of information technologies in the tax system, one of the directions of which is the formation of interdepartmental data processing centers. In such centers, a single information array of data should be created based on the merging of information flows about the economic activities of the taxpayer, coming not only from himself, but also from other sources (state and non-state structures). This will allow for a complete and comprehensive analysis of information about the taxpayer, to ensure compliance with tax laws by all categories of taxpayers;

Implementation of measures to combat unrecorded cash circulation in the legal sector and blocking the channels of their flow to the shadow sector through trade and the provision of services for cash, etc.

Both the introduction of amendments and additions to the current legislation on taxes and fees, and the improvement of tax control can contribute to an increase in tax collection.

The practice of recent years shows the futility of attempts to eliminate the main shortcomings of the current tax system by introducing, albeit correct, but only separate, "point" changes in the current legislation.

Reforming the tax system is directly related to a large-scale restructuring of tax control, which should be united within one body.

A modern tax collection system should ensure a reduction in the level of costs of implementing tax legislation for both the state and the taxpayer.

The tax reform should provide, on the one hand, a reduction in the tax burden and the solution of the most important issues for business (elimination of barriers that impede the normal development and flow of investments), and on the other hand, greater “transparency” of taxpayers for the state, improvement of tax control and preventive narrowing opportunities for tax evasion.

For the first time, the task of changing the work of tax authorities at all levels in the direction of improving the service to taxpayers and expanding the scope of the services they provide is being put forward as a priority.

Improving the quality and efficiency of tax control should not be accompanied by its complication. Carrying out tax control measures should not adversely affect the economic activities of conscientious taxpayers.

A reasonable and gradual reorientation of the functions of the tax system from the fiscal to the stimulating function will make it possible to use the tax levers of state regulation without harm to the economy. This will create prerequisites for economic growth and investment in the production sector, which, in turn, will create a reliable foundation for ensuring stable revenues to the state treasury.

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