Legal encyclopedia. The letter O

OBJECTS OF TAXATION

-operations for the sale of goods (works, services), property, profit, income, the value of goods sold (work performed, services rendered) or other object that has a value, quantity or physical characteristic, with which the taxpayer's legislation relates the occurrence of the obligation to pay Tax (Chapter 7, Part 1, Article 38 of the Tax Code). Consequently, the existence of a basis provided by the Tax Code (income, profit, property, etc.), which has the necessary characteristics, indicates that the taxpayer has an object of taxation.

Types of objects of taxation:

1) property - types of objects of civil rights (with the exception of property rights) relating to property in accordance with the Civil Code of the Russian Federation;

2) goods - any property sold or intended for sale; 3) work - activity, the results of which have a material expression and can be implemented to meet the needs of the organization and (or) individuals;

4) service - activity, the results of which do not have material expression, are realized and consumed in the process of implementation of this activity. The tax legislation establishes the principle of single-valued object of taxation, by which it is understood that each tax has an independent object of taxation, determined in accordance with Part 2 of the Tax Code.

In accordance with Art. 39 of the Tax Code, the sale of goods, works, or services by an organization or individual entrepreneur is, as appropriate, the transfer on a reimbursable basis of ownership of goods, the results of work performed by one person for another person, the provision of paid services by one person to another person, and in cases provided for by the Tax Code, The ownership of goods, the results of work performed by one person for another person, the provision of services by one person to another person - on a gratuitous basis.

Do not recognize the sale of goods, works or services: 1) the implementation of transactions associated with the circulation of Russian or foreign currency (with the exception of the purposes of numismatics);

2) transfer of fixed assets, intangible assets and other property of the organization to its successor (successors) in the event of reorganization of this organization;

3) transfer of fixed assets, intangible assets and other property to non-profit organizations for the implementation of the main statutory activities not related to entrepreneurial activities;

4) transfer of property if such transfer is of an investment nature (in particular, contributions to the authorized capital of economic partnerships and companies, contributions under a simple partnership agreement (joint activity agreement), share contributions to cooperative mutual funds);

5) transfer of property within the initial contribution to a member of the economic company or partnership (its successor or heir) upon leaving the economic company or partnership, as well as when distributing the property of the liquidated economic partnership or company between its participants;

6) transfer of property within the initial contribution to a participant in a simple partnership agreement (a joint activity agreement) or its successor in the event of a share of its share from property in the common ownership of the parties to the contract or the division of such property;

7) the transfer of residential premises to individuals in the houses of the state or municipal housing stock during privatization;

8) seizure of property by confiscation, inheritance of property, as well as conversion to ownership of other persons of ownerless and abandoned things, ownerless animals, finds, treasure in accordance with the norms of the Civil Code of the Russian Federation;

9) other operations in cases provided for by the Tax Code of the Russian Federation.

The Tax Code establishes the principle of determining the price of goods, work or services, according to which the price of goods, works or services is indicated by the parties. It is assumed that this price corresponds to the level of market prices. If the prices of goods, works, services deviate by 20% from the market price of similar goods, works or services, the tax authority has the right to issue a reasoned decision on additional taxation and penalties calculated as if the results of the transaction were evaluated proceeding from the application of market prices for the relevant Goods, works or services. The market price on the basis of paragraph 4 of Art. 40 of the Tax Code recognizes the price formed by the interaction of supply and demand in the market of identical (and in their absence - homogeneous) goods (works or services) in comparable economic (commercial) conditions.