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Finance and Statistics - Kovalev AM

6. TAXATION OF ENTERPRISES

6.1 TAXATION SYSTEM IN THE RUSSIAN FEDERATION

One of the most important levers that regulate financial relations with the state of the enterprise in the conditions of transition to a market economy, it is the tax system. It is designed to provide state financial resources needed to address the major economic and social problems. Through taxes, benefits and financial sanctions, which are an integral part of the tax system, the state acts on the economic behavior of enterprises, creating equal conditions for all participants in social production. Tax methods of regulation in the economy and financial and economic relations in conjunction with other economic instruments create the necessary conditions for the formation and functioning of the single market integrity.

During the formation of the system of taxation of enterprises and organizations in Russia was carried out replacing VAT with a sales tax, VAT and excise duties. It was upgraded in force on the income tax. Introduced a tax on property of enterprises, road taxes, expand the circle of compulsory payments businesses. From 1 January 1992 Russia began to operate the new system of taxation, the general principles of construction are determined by law of the Russian Federation "On the Fundamentals of the Tax System in the Russian Federation" dated 27 December 1991 №2118-1 'and the Tax Code (Part I) . This rod

Abolished from January 1, 1999 with the exception of paragraph 2 of Article 18 and Articles 19, 20, 21 on the basis of the Federal Law of July 31, 1998 № 147-FZ.

Laws are already laws on taxes, developed in accordance with the tax reform in Russia. They set list going into the budget the country's tax system, taxes, fees and other payments, as well as determine the rights, duties and responsibilities of taxpayers and tax authorities.

The objects of taxation was a profit (income), the cost of certain products, certain types of activities, securities operations, the use of natural resources, property, legal and natural persons, the transfer of property, the added value of products, works and services, and others.

Taxes in Russia are divided into three types depending on the level of the establishment and withdrawal of and in accordance with the changes provided for in the tax code:

• federal (on the level of Russia);
• regional (at the level of regional public authority);
• local (at the level of local self-government body).

Federal taxes. The list, bet sizes, the objects of taxation, payers of federal taxes, tax breaks, and the order of their admission to the budget and extra-budgetary funds established by legislative acts of the Russian Federation and levied on its entire territory.

The list of federal taxes levied on businesses and budgets of their enrollment

Income tax (FB, RB, MB).

Excises on certain groups and types of goods (FB, RB, MB)

Value Added Tax (FB, RB, MB).

Customs duty (FB).

The tax on the reproduction of the mineral resource base (FB, RB, MB).

Excise duties on mineral raw material (FB).

Tax on subsoil use (FB, RB, MB).

State fee (FB, RB, MB)

Tax on income from capital (FB).

Income tax (RB, MB).

Social tax (WBF Code).

1 SE - the federal budget;

RB - regional budgets;

MB - local budgets;

ACF Russian Federation - a special non-budgetary fund of the Russian Federation.

Tax on the use of fauna (FB, RB, MB).

Water tax (FB, RB, MB).

Environmental tax (FB, RB, MB).

Tax on the purchase of foreign currency (FB, RB, MB).

Tax on the use of state symbols of the Russian Federation (FB, RB, MB).

Federal licensing fees (FB).

Regional taxes. Such taxes as property tax, forestry tax established by legislative acts of the Russian Federation and levied on the entire territory. In this specific tax rates are determined by regional authorities, unless otherwise established by the legislative acts of the Russian Federation.

The list of regional taxes levied on businesses and budgets of their enrollment

The tax on property of enterprises (RB, MB).

Forest tax (RB).

Sales tax (RB).

Regional licensing fees (RB).

Tax on the use of regional symbolism (RB).

Local taxes and fees. From local taxes for enterprises binding for only two - the land tax, the tax on advertising.

They are established by legislative acts of the Russian Federation. In particular, the object of taxation, taxpayers, tax rates and the order of transfer sums from the land tax determined by the Land Code and the Law of the Russian Federation "On Land".

The list of local taxes levied on businesses

Land tax (FB, RB, MB).

Tax on advertising (MB).

Hotel tax (MB).

Resort fee (MB).

Local license fees (MB).

Tax on the use of local symbols (MB)

The highest tax burden on enterprises have taxes constituting the revenue forecast for the federal budget in 2000 .:

VAT -31.1% of all tax revenues in the budget; excise taxes -17.8%;

income tax on individuals - 3,5%;

income tax - 9.4%;

import and export duties - 25.5%;

payments for the use of natural resources - 1.6%.

Here all tax revenues of the federal budget reached 84.7% 1.

In addition to taxes allocated in the budget, companies must calculate and remit the premiums and payments to non-budgetary funds,

All of these taxes and contributions have not implemented adequately its potential as the basic tools of market economy. In the presence of the tax system of the country of almost all types of taxes used by foreign countries, the tax system is not able to provide an adequate level of income of the state, as evidenced by a significant budget deficit. In addition, enterprises tax system does not create interest in the past in improving production efficiency, product quality, solving production problems at a higher technical basis. Finally, the existing level of taxation is extremely negative impact on the country's economic development, contribute to decline in production, higher inflation and lower living standards.

Now there is a rethinking of tax policy, along with local amendments to the tax legislation, caused by the need to urgently address the issues in the Ministry of Taxes and Levies of the Russian Federation and the Russian Ministry of Finance prepared and strategic solutions designed for the long term.

A new approach to tax policy implies a continuation of the tax reform initiated in 1992. It is not a full replacement or a cardinal breaking the existing system. It is assumed evolutionary process, but fleeting,

The motto under which continued the tax reform, the Ministry of Finance of the Russian Federation formulated as follows: "The state is ready to go to tax cuts in exchange for tougher fiscal discipline."

Rossiyskaya Gazeta - 2000 - Jan 5 - number 1. - S. 10

All parameters of the new tax regime has justified and laid down in the Tax Code, prepared and entered into force on 1 January 1999 (I part). Let us dwell on some of its provisions.

RF Tax Code provides for the reduction of the total tax burden on the economy as a whole (as% of GDP) and its subjects by reducing the total number of taxes, reduce individual rates and reduce benefits of volume. This revised approach to the origination and execution of tax liability, the procedure for payment of taxes and the relationship between the tax authorities, taxpayers and other participants of tax relations.

The number of taxes should be reduced (after the entry into force of Part II of the Tax Code) by 5-6 times compared with the current as of January 1, 2000 the tax system (tax imposed on regional and local levels).

It is proposed to prohibit the taxes paid with the proceeds to cancel the "inefficient taxes", which either can not be controlled, or the cost of their fee comparable to the amounts of income.

It is supposed to combine similar in the tax base and taxpayers tax on the sale of fuel and lubricants, and excise taxes on motor fuels, payments for the use of natural resources, and excise duties on mineral raw materials.

Significantly simplify tax reporting enterprises in the consolidation of off-budget funds with budgets allocations to these funds by combining into a single social tax, which is controlled by the tax authorities.

Outlined the changes for calculating the tax base for the continued tax, primarily of income tax, which is expected to revise the system of deductible costs ( "cost"), the procedure for depreciation and benefits system.

It is also proposed:

• simplified depreciation rules allow non-linear and accelerated depreciation of fixed assets and intangible assets;
• allow a more liberal migration losses in the future;
• allow capitalization with the subsequent amortization of certain types of costs (R & D, exploration and preparation for the development of mineral deposits, for environmental purposes);
• replace the payment of advance tax payments payment of taxes "in fact".

The Tax Code provides a significant reduction in tax benefits. This will not only make the tax system more neutral with respect to the individual participants of economic activity and erect barriers to abuse and corruption, but also to broaden the tax base.

Survives individual benefits (in accordance with the declared priorities of the government), subject to strict control of the results and the "price" of such benefits. Tax incentives should be temporary and directional in nature and provided to participants of economic activity rather than specific regions or territories. It is unacceptable, for example, to establish special tax regimes for individual areas within a single state, to remove from the tax revenues servicemen, employees of the Ministry of Internal Affairs, the State Customs Committee and the Tax Police Department. Tax cuts to legal persons is a tax transfer to the severity of their physical persons.

Tax Code of the Russian Federation legislation codifies and unifies its conceptual apparatus, which largely reduces the conflict of tax relations and provides additional convenience for taxpayers due to the cancellation of hundreds of regulations. The Tax Code establishes the procedural and procedural rules, without which any declaration of rights and duties remain only declarations. Procedures are needed primarily in order to determine the rules for conducting inspections, issuing demands for payment of taxes, the suspension of deadlines requirements for the period of appeal, application1 repressive measures (write-off of funds from bank accounts, repossession of property, seizure of property, seizure of documents). The Code also establishes the procedure for appealing against actions of tax authorities and deal with cases of violations ..

Review of the composition of tax violations, the penalties for these violations. According to a new address issues of delays in the payment of taxes, as well as the return of overpaid or wrongly levied tax.

For tax should clearly define such important concepts as economic activities, goods (works, services) and their implementation, the place of realization, and the market price, income and their sources, the rules under which revenues are recognized by Russian or obtained outside the country, and al.

With the adoption of Part II of the Tax Code can really tie the hopes of changing the tax climate in the direction of "warming" to remove many obstacles for the development of production, which today is expressed in relation to Russian and foreign investors to estimate the opportunities and risks normally work and profit in Russia.